Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair Debt Collection Practices
Amendments Act of 1995''.

SEC. 2. DEFINITIONS.

    Section 803(6)(C) of the Fair Debt Collection Practices Act (15
U.S.C. 1692a(6)(C)) is amended by inserting ``owed to the Federal
Government or to any State'' after ``collect any debt''.

SEC. 3. ACQUISITION OF LOCATION INFORMATION.

    Section 804(6) of the Fair Debt Collection Practices Act (15 U.S.C.
1692b(6)) is amended by inserting before the period at the end the
following: ``, except that the debt collector may communicate with
persons other than the attorney for the purpose of acquiring location
information or information relating to the income, assets, or credit of
the consumer if the attorney refuses to provide such information to the
debt collector''.

SEC. 4. VALIDATION OF DEBTS.

    (a) Destination of Validation Notice.--Section 809(a) of the Fair
Debt Collection Practices Act (15 U.S.C. 1692g(a)) is amended in the
matter preceding paragraph (1) by striking ``send the consumer'' and
inserting ``send to the last known address of the consumer (or to any
location at which the debt collector has a reasonable belief that the
consumer is residing)''.
    (b) Form of Validation Notice.--Section 809(a)(3) of the Fair Debt
Collection Practices Act (15 U.S.C. 1692g(a)(3)) is amended--
            (1) by inserting ``appearing in type at least as large as
        12-point type'' after ``a statement'';
            (2) by striking ``disputes'' and inserting ``notifies the
        debt collector in writing that''; and
            (3) by striking ``thereof,'' and inserting ``thereof is
        disputed,''.

SEC. 5. LEGAL ACTIONS BY DEBT COLLECTORS.

    Section 811(a)(2) of the Fair Debt Collection Practices Act (15
U.S.C. 1692i(a)(2)) is amended--
            (1) in subparagraph (A), by inserting ``or in which the
        obligation was incurred'' before the semicolon; and
            (2) in subparagraph (B), by inserting ``or is employed''
        after ``consumer resides''.

SEC. 6. CIVIL LIABILITY.

    (a) Limitations on Damages.--Section 813(a) of the Fair Debt
Collection Practices Act (15 U.S.C. 1692k(a)) is amended to read as
follows:
    ``(a) Limitations on Damages.--
            ``(1) In general.--Except as otherwise provided in this
        section, a debt collector who fails to comply with any
        provision of this title with respect to any person shall be
        liable to such person as follows:
                    ``(A) Individual actions.--In the case of an action
                arising under this title other than an action described
                in subparagraph (B), in an amount equal to any actual
                damages sustained by the person as a result of such
                failure.
                    ``(B) Class actions.--In the case of an action
                arising under this title that is brought or maintained
                as a class action pursuant to the Federal Rules of
                Civil Procedure or as otherwise provided by law
                (hereafter in this section referred to as a `class
                action'), in an amount equal to the sum of--
                            ``(i) the amount for each named plaintiff
                        as is recoverable under subparagraph (A); and
                            ``(ii) such amount as the court may allow
                        for all other class members, without regard to
                        a minimum individual recovery, not to exceed
                        the total amount for such class members as is
                        recoverable under subparagraph (A).
                    ``(C) Costs and attorney's fees.--In the case of
                any successful action to enforce the liability
                specified in subparagraph (A) or (B), the costs of the
                action, together with reasonable attorney's fees as
                determined by the court, in an amount not to exceed the
                amount awarded in such action under subparagraph (A) or
                (B), as applicable.
            ``(2) Class action limitation.--The total amount recovered
        under paragraph (1)(B) in any class action or series of class
        actions arising out of the same failure to comply by the same
        debt collector shall not exceed the lesser of--
                    ``(A) $500,000; or
                    ``(B) 1 percent of the net financial worth of the
                debt collector.
            ``(3) Actions brought in bad faith.--On a finding by the
        court that an action arising under this title was brought in
        violation of Rule 11(b) of the Federal Rules of Civil
        Procedure, the court may award to the defendant the costs of
        the action, together with reasonable attorney's fees, as
        determined by the court.
            ``(4) Offer of judgment.--Notwithstanding any other
        provision of law, in any action arising under this title, for
        purposes of any application of Rule 68 of the Federal Rules of
        Civil Procedure--
                    ``(A) costs shall include reasonable attorney's
                fees; and
                    ``(B) following any offer made to a plaintiff or to
                the plaintiff class that is not accepted in accordance
                with such Rule, the plaintiff or plaintiff class, as
                applicable, shall not be entitled to recover attorney's
                fees as otherwise provided in this title if the amount
                of the final judgment awarded to the plaintiff or to
                the plaintiff class, as applicable, is less than or
                equal to the offer.''.
    (b) Factors for Consideration.--Section 813(b) of the Fair Debt
Collection Practices Act (15 U.S.C. 1692k(b)) is amended to read as
follows:
    ``(b) Factors for Consideration.--In determining the liability of a
debt collector under subsection (a) in any action arising under this
title, the court shall consider, among other relevant factors--
            ``(1) the frequency and persistence of noncompliance by the
        debt collector;
            ``(2) the nature of such noncompliance; and
            ``(3) the extent to which the noncompliance of the debt
        collector is intentional.''.
    (c) Modification of Bona Fide Error Defense.--Section 813(c) of the
Fair Debt Collection Practices Act (15 U.S.C. 1692k(c)) is amended--
            (1) by striking ``violation was not'' and inserting the
        following: ``violation--
            ``(1) was not'';
            (2) by striking the period at the end and inserting ``;
        or''; and
            (3) by adding at the end the following new paragraph:
            ``(2) resulted from the use of written communication in a
        form approved by any Federal or State agency responsible for
        the regulation of debt collectors.''.
    (d) Reasonable Person Standard.--Section 813 of the Fair Debt
Collection Practices Act (15 U.S.C. 1692k) is amended by adding at the
end the following new subsection:
    ``(f) Reasonable Person Standard.--In making a determination under
this section as to whether or not a debt collector has failed to comply
with any provision of this title with respect to any person, the court
shall consider the effect of the actions or omissions of the debt
collector on a reasonable person.''.

SEC. 7. RELATION TO STATE LAWS.

    Section 816 of the Fair Debt Collection Practices Act (15 U.S.C.
1692n) is amended to read as follows:

``SEC. 816. RELATION TO STATE LAWS.

    ``(a) In General.--This title supersedes any provision of the law
of any State that creates a private right of action relating to any
operation, practice, or activity of a debt collector.
    ``(b) No Remedy Under This Title for State Law Violations.--This
title shall not be construed to provide a remedy for any violation of
the law of any State with respect to debt collection practices.
    ``(c) No Liability Under This Title for State Law Violations.--This
title shall not be construed to establish any liability or penalty for
a violation of the law of any State unless the conduct which
constitutes a violation of the law of such State also constitutes a
violation of any requirement of this title or any regulation
promulgated pursuant to this title.''.

Output:
Fair Debt Collection Practices Amendments Act of 1995 - Amends the Fair Debt Collection Practices Act to limit the exclusion from its purview of debt collection activities by a Federal or State official to collection of debts owed to the Federal or a State government, respectively.
(Sec. 3) Permits a debt collector to acquire income, assets, or credit information from a person other than the debtor's attorney if the attorney refuses to provide such information.
(Sec. 4) Revises procedural guidelines for:  (1) debt validation; (2) legal actions by debt collectors; and (3) limitations on damages, including repeal of the allowance of up to $1,000 in additional damages.
Provides that this Act:  (1) supersedes any State law creating a private right of action against a debt collector; (2) does not provide a remedy for any violation of State law regarding debt collection practices; and (3) does not establish any liability or penalty for violation of State law unless such violation also constitutes a violation under this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Paskenta Band Restoration Act''.

SEC. 2. DEFINITIONS.

    For purposes of this Act:
            (1) The term ``Tribe'' means the Paskenta Band of Nomlaki
        Indians of the Paskenta Rancheria of California.
            (2) The term ``Secretary'' means the Secretary of the
        Interior.
            (3) The term ``Interim Council'' means the governing body
        of the Tribe specified in section 7.
            (4) The term ``member'' means an individual who meets the
        membership criteria under section 6(b).
            (5) The term ``State'' means the State of California.
            (6) The term ``reservation'' means those lands acquired and
        held in trust by the Secretary for the benefit of the Tribe
        pursuant to section 5.
            (7) The term ``service area'' means the counties of Tehama
        and Glenn, in the State of California.

SEC. 3. RESTORATION OF FEDERAL RECOGNITION, RIGHTS, AND PRIVILEGES.

    (a) Federal Recognition.--Federal recognition is hereby extended to
the Tribe. Except as otherwise provided in this Act, all laws and
regulations of general application to Indians and nations, tribes, or
bands of Indians that are not inconsistent with any specific provision
of this Act shall be applicable to the Tribe and its members.
    (b) Restoration of Rights and Privileges.--Except as provided in
subsection (d), all rights and privileges of the Tribe and its members
under any Federal treaty, Executive order, agreement, or statute, or
under any other authority which were diminished or lost under the Act
of August 18, 1958 (Public Law 85-671; 72 Stat. 619), are hereby
restored and the provisions of such Act shall be inapplicable to the
Tribe and its members after the date of enactment of this Act.
    (c) Federal Services and Benefits.--Without regard to the existence
of a reservation, the Tribe and its members shall be eligible, on and
after the date of enactment of this Act, for all Federal services and
benefits furnished to federally recognized Indian tribes or their
members. In the case of Federal services available to members of
federally recognized Indian tribes residing on a reservation, members
of the Tribe residing in the Tribe's service area shall be deemed to be
residing on a reservation.
    (d) Hunting, Fishing, Trapping, and Water Rights.--Nothing in this
Act shall expand, reduce, or affect in any manner any hunting, fishing,
trapping, gathering, or water right of the Tribe and its members.
    (e) Indian Reorganization Act Applicability.--The Act of June 18,
1934 (25 U.S.C. 461 et seq.), shall be applicable to the Tribe and its
members.
    (f) Certain Rights Not Altered.--Except as specifically provided in
this Act, nothing in this Act shall alter any property right or
obligation, any contractual right or obligation, or any obligation for
taxes levied.

SEC. 4. ECONOMIC DEVELOPMENT.

    (a) Plan for Economic Development.--The Secretary shall--
            (1) enter into negotiations with the governing body of the
        Tribe with respect to establishing a plan for economic
        development for the Tribe;
            (2) in accordance with this section and not later than two
        years after the adoption of a tribal constitution as provided
        in section 8, develop such a plan; and
            (3) upon the approval of such plan by the governing body of
        the Tribe, submit such plan to the Congress.
    (b) Restrictions.--Any proposed transfer of real property contained
in the plan developed by the Secretary under subsection (a) shall be
consistent with the requirements of section 5.

SEC. 5. TRANSFER OF LAND TO BE HELD IN TRUST.

    (a) Lands To Be Taken in Trust.--The Secretary shall accept any
real property located in Tehama County, California, for the benefit of
the Tribe if conveyed or otherwise transferred to the Secretary if, at
the time of such conveyance or transfer, there are no adverse legal
claims to such property, including outstanding liens, mortgages, or
taxes owned. The Secretary may accept any additional acreage in the
Tribe's service area pursuant to the authority of the Secretary under
the Act of June 18, 1934 (25 U.S.C. 461 et seq.).
    (b) Lands To Be Part of the Reservation.--Subject to the conditions
imposed by this section, any real property conveyed or transferred
under this section shall be taken in the name of the United States in
trust for the Tribe and shall be part of the Tribe's reservation.
    -(-c-) -L-a-n-d-s -T-o -B-e -N-o-n-t-a-x-a-b-l-e-.----A-n-y
-r-e-a-l -p-r-o-p-e-r-t-y -c-o-n-v-e-y-e-d -o-r -t-r-a-n-s-f-e-r-r-e-d
-t-o -t-h-e -S-e-c-r-e-t-a-r-y -a-n-d -t-a-k-e-n -i-n-t-o -t-r-u-s-t
-f-o-r -t-h-e -b-e-n-e-f-i-t -o-f -t-h-e -T-r-i-b-e -u-n-d-e-r -t-h-i-s
-s-e-c-t-i-o-n -s-h-a-l-l -b-e -e-x-e-m-p-t -f-r-o-m -a-l-l
-l-o-c-a-l-, -S-t-a-t-e-, -a-n-d -F-e-d-e-r-a-l -t-a-x-a-t-i-o-n -a-s
-o-f -t-h-e -d-a-t-e -o-f -s-u-c-h -t-r-a-n-s-f-e-r-.

SEC. 6. MEMBERSHIP ROLLS.

    (a) Compilation of Tribal Membership Roll.--Within one year after
the date of the enactment of this Act, the Secretary shall, after
consultation with the Tribe, compile a membership roll of the Tribe.
    (b) Criteria for Membership.--(1) Until a tribal constitution is
adopted pursuant to section 8, an individual shall be placed on the
membership roll if such individual is living, is not an enrolled member
of another federally recognized Indian tribe, is of Nomlaki Indian
ancestry, and if--
            (A) such individual's name was listed on the Paskenta
        Indian Rancheria distribution roll compiled on February 26,
        1959, by the Bureau of Indian Affairs and approved by the
        Secretary of the Interior on July 7, 1959, pursuant to Public
        Law 85-671;
            (B) such individual was not listed on the Paskenta Indian
        Rancheria distribution list, but met the requirements that had
        to be met to be listed on the Paskenta Indian Rancheria list;
            (C) such individual is identified as an Indian from
        Paskenta in any of the official or unofficial rolls of Indians
        prepared by the Bureau of Indian Affairs; or
            (D) such individual is a lineal descendant of an
        individual, living or dead, identified in subparagraph (A),
        (B), or (C).
    (2) After adoption of a tribal constitution pursuant to section 8,
such tribal constitution shall govern membership in the Tribe.
    (c) Conclusive Proof of Paskenta Indian Ancestry.--For the purpose
of subsection (b), the Secretary shall accept any available evidence
establishing Paskenta Indian ancestry. The Secretary shall accept as
conclusive evidence of Paskenta Indian ancestry, information contained
in the census of the Indians in and near Paskenta, prepared by Special
Indian Agent John J. Terrell, in any other roll or census of Paskenta
Indians prepared by the Bureau of Indian Affairs, and in the Paskenta
Indian Rancheria distribution list, compiled by the Bureau of Indian
Affairs on February 26, 1959.

SEC. 7. INTERIM GOVERNMENT.

    Until a new tribal constitution and bylaws are adopted and become
effective under section 8, the Tribe's governing body shall be an
Interim Council. The initial membership of the Interim Council shall
consist of the members of the Tribal Council of the Tribe on the date
of the enactment of this Act, and the Interim Council shall continue to
operate in the manner prescribed for the Tribal Council under the
tribal constitution adopted December 18, 1993. Any new members filling
vacancies on the Interim Council shall meet the membership criteria set
forth in section 6(b) and be elected in the same manner as are Tribal
Council members under the tribal constitution adopted December 18,
1993.

SEC. 8. TRIBAL CONSTITUTION.

    (a) Election; Time and Procedure.--Upon the completion of the
tribal membership roll under section 6(a) and upon the written request
of the Interim Council, the Secretary shall conduct, by secret ballot,
an election for the purpose of adopting a constitution and bylaws for
the Tribe. The election shall be held according to section 16 of the
Act of June 18, 1934 (25 U.S.C. 476), except that absentee balloting
shall be permitted regardless of voter residence.
    (b) Election of Tribal Officials; Procedures.--Not later than 120
days after the Tribe adopts a constitution and bylaws under subsection
(a), the Secretary shall conduct an election by secret ballot for the
purpose of electing tribal officials as provided in such tribal
constitution. Such election shall be conducted according to the
procedures specified in subsection (a) except to the extent that such
procedures conflict with the tribal constitution.

SEC. 9. GENERAL PROVISION.

    The Secretary may promulgate such regulations as may be necessary
to carry out the provisions of this Act.

Output: Paskenta Band Restoration Act - Extends Federal recognition and restores rights and privileges of the Paskenta Band of Nomlaki Indians of the Paskenta Rancheria of California.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans' Employment Transition
Support Act of 2007'' or the ``VETS Act of 2007''.

SEC. 2. CREDIT FOR EMPLOYERS HIRING VETERANS.

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

``SEC. 45O. CREDIT FOR EMPLOYERS HIRING VETERANS.

    ``(a) General Rule.--For purposes of section 38, the military
service personnel employment credit for the taxable year shall be equal
to--
            ``(1) in the case of a qualified veteran, 40 percent of the
        qualified first-year wages with respect to such veteran for
        such year, and
            ``(2) in the case of a qualified disabled veteran, the
        applicable percentage of the qualified first-year wages with
        respect to such veteran for such year.
    ``(b) Veteran Taken Into Account Only Once.--No credit shall be
determined under subsection (a) with respect to any veteran unless such
veteran has elected (in such form and manner as the Secretary may
require) to have his qualified first-year wages taken into account with
respect to the employer paying such wages. A veteran may make only one
election under this subsection. The Secretary shall require such
reporting as the Secretary determines is necessary to carry out the
purposes of this subsection.
    ``(c) Qualified Wages.--For purposes of this section--
            ``(1) In general.--The term `qualified wages' means, with
        respect to any individual, the wages paid or incurred by the
        employer during the taxable year to such individual.
            ``(2) Qualified first-year wages.--The term `qualified
        first-year wages' means, with respect to any individual,
        qualified wages attributable to service rendered during the 1-
        year period beginning with the day the individual begins work
        for the employer.
            ``(3) Wages.--The term `wages' has the meaning given such
        term by section 51(c), without regard to paragraph (4) thereof.
    ``(d) Qualified Veteran; Hiring Date.--For purposes of this
section--
            ``(1) Qualified veteran.--The term `qualified veteran'
        means any individual who is certified by the designated local
        agency (as defined in section 51(d)(11)) as being a veteran (as
        defined in section 51(d)(3)(B)).
            ``(2) Hiring date.--The term `hiring date' has the meaning
        given such term by section 51(d).
    ``(e) Qualified Disabled Veteran; Applicable Percentage.--
            ``(1) In general.--The term `qualified disabled veteran'
        means any qualified veteran who is certified by the designated
        local agency (as defined in section 51(d)(11)) as having a
        disability that has been determined under the laws administered
        by the Secretary of Veterans Affairs to be service-connected
        and that is rated by such Secretary (as of the date of the
        certification) as 10 percent or more disabling.
            ``(2) Applicable percentage.--The term `applicable
        percentage' means the percentage determined in accordance with
        the following table:

``Percentage of disability:         Applicable percentage:
At least 10 but not over 20.......  41
At least 20 but not over 30.......  42
At least 30 but not over 40.......  43
At least 40 but not over 50.......  44
At least 50 but not over 60.......  45
At least 60 but not over 70.......  46
At least 70 but not over 80.......  47
At least 80 but not over 90.......  48
At least 90 but not over 100......  49
100 percent.......................  50

    ``(f) Certain Rules To Apply.--Rules similar to the rules of
section 52, and subsections (d)(11), (f), (g), (i) (as in effect on the
day before the date of the enactment of the Taxpayer Relief Act of
1997), (j), and (k) of section 51, shall apply for purposes of this
section.
    ``(g) Coordination With Work Opportunity Credit.--The credit
allowed under this section with respect to any qualified first-year
wages shall be in addition to any credit allowed under section 51 with
respect to such wages.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code is amended by striking ``plus'' at the end
of paragraph (30), by striking the period at the end of paragraph (31)
and inserting ``, plus'', and by adding at the end the following new
paragraph:
            ``(32) the military service personnel employment credit
        determined under section 45O(a).''.
    (c) Technical Amendments.--
            (1) Clause (iii) of section 41(b)(2)(D) of such Code is
        amended to read as follows:
                            ``(iii) Exclusion for wages to which
                        employment credits apply.--The term `wages'
                        shall not include any amount taken into account
                        in determining the credit under section 45O(a)
                        or 51(a).''.
            (2) Subparagraph (B) of section 45A(b)(1) of such Code is
        amended to read as follows:
                    ``(B) Coordination with other employment credits.--
                The term `qualified wages' shall not include wages
                attributable to service rendered during the 1-year
                period beginning with the day the individual begins
                work for the employer if any portion of such wages is
                taken into account in determining the credit under
                section 45O or 51.''.
            (3) Subsection (a) of section 280C of such Code is amended
        by inserting ``45O(a),'' after ``45A(a),''.
            (4) Paragraph (3) of section 1396(c) of such Code is
        amended to read as follows:
            ``(3) Coordination with other employment credits.--
                    ``(A) In general.--The term `qualified wages' shall
                not include wages taken into account in determining the
                credit under section 45O or 51.
                    ``(B) Coordination with paragraph (2).--The $15,000
                amount in paragraph (2) shall be reduced for any
                calendar year by the amount of wages paid or incurred
                during such year which are taken into account in
                determining the credits under sections 45O and 51.''.
    (d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:

``Sec. 45O. Credit for employers hiring veterans.''.
    (e) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after the date of
the enactment of this Act.

Output: Veterans' Employment Transition Support Act of 2007 or the VETS Act of 2007 - Amends the Internal Revenue Code to allow employers a general business tax credit for hiring certain veterans certified by designated local agencies as having served on active duty (other than for training) in the Armed Forces for a period of more than 180 days or having been discharged or released from active duty for a service-connected disability. Sets the amount of such credit at 40% of the first-year wages of such veterans and increases the percentage of such credit for disabled veterans based upon their disability ratings.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Students Learning in Safe Schools
Act of 1999''.

SEC. 2. MATCHING GRANT PROGRAM FOR SCHOOL SAFETY EQUIPMENT.

    (a) In General.--Part Y of title I of the Omnibus Crime Control and
Safe Streets Act of 1968 is amended--
            (1) by striking the part designation and part heading and
        inserting the following:

                   ``PART Y--MATCHING GRANT PROGRAMS

             ``Subpart A--Grant Program For Armor Vests'';

            (2) by striking ``this part'' each place that term appears
        and inserting ``this subpart''; and
            (3) by adding at the end the following:

         ``Subpart B--Grant Program For School Safety Equipment

``SEC. 2511. PROGRAM AUTHORIZED.

    ``(a) In General.--The Director of the Bureau of Justice Assistance
is authorized to make grants to States, units of local government,
Indian tribes, and local educational agencies to purchase school safety
equipment for use in and near elementary and secondary schools.
    ``(b) Uses of Funds.--Grants awarded under this section shall be--
            ``(1) distributed directly to the State, unit of local
        government, Indian tribe, or local educational agency, as
        applicable; and
            ``(2) used for the purchase of school safety equipment for
        use in elementary and secondary schools in the jurisdiction of
        the grantee.
    ``(c) Preferential Consideration.--In awarding grants under this
subpart, the Director of the Bureau of Justice Assistance may give
preferential consideration, if feasible, to an application from a
jurisdiction that--
            ``(1) has the greatest need for school safety equipment,
        based on the percentage of elementary and secondary schools in
        the jurisdiction of the applicant that do not have access to
        such equipment;
            ``(2) has a violent crime rate at or above the national
        average as determined by the Federal Bureau of Investigation;
        or
            ``(3) has not received a block grant under the Local Law
        Enforcement Block Grant program described under the heading
        `Violent Crime Reduction Programs, State and Local Law
        Enforcement Assistance' of the Departments of Commerce,
        Justice, and State, the Judiciary, and Related Agencies
        Appropriations Act, 1998 (Public Law 105-119).
    ``(d) Minimum Amount.--Unless all eligible applications submitted
by any State or unit of local government within such State for a grant
under this section have been funded, such State, together with grantees
within the State (other than Indian tribes), shall be allocated in each
fiscal year under this section not less than 0.50 percent of the total
amount appropriated in the fiscal year for grants pursuant to this
section except that the United States Virgin Islands, American Samoa,
Guam, and the Northern Mariana Islands shall each be allocated .25
percent.
    ``(e) Maximum Amount.--A qualifying State, unit of local
government, Indian tribe, or local educational agency may not receive
more than 5 percent of the total amount appropriated in each fiscal
year for grants under this section, except that a State, together with
the grantees within the State may not receive more than 20 percent of
the total amount appropriated in each fiscal year for grants under this
section.
    ``(f) Matching Funds.--The portion of the costs of a program
provided by a grant under subsection (a) may not exceed 50 percent. Any
funds appropriated by Congress for the activities of any agency of an
Indian tribal government or the Bureau of Indian Affairs performing law
enforcement functions on any Indian lands may be used to provide the
non-Federal share of a matching requirement funded under this
subsection.
    ``(g) Allocation of Funds.--Not less than 50 percent of the total
amount made available to carry out this subpart in each fiscal year
shall be awarded to units of local government with fewer than 100,000
residents.

``SEC. 2512. APPLICATIONS.

    ``(a) In General.--To request a grant under this subpart, the chief
executive of a State, unit of local government, Indian tribe, or local
educational agency shall submit an application to the Director of the
Bureau of Justice Assistance in such form and containing such
information as the Director may reasonably require.
    ``(b) Regulations.--
            ``(1) In general.--Not later than 90 days after the date of
        enactment of the Students Learning in Safe Schools Act of 1999,
        the Director of the Bureau of Justice Assistance shall
        promulgate regulations to implement this section (including the
        information that must be included and the requirements that the
        States, units of local government, Indian tribes, and local
        educational agencies must meet) in submitting the applications
        required under this section.
            ``(2) Internet access.--The regulations promulgated under
        this subsection shall provide for the availability of
        applications for, and other information relating to, assistance
        under this subpart on the Internet website of the Department of
        Justice, in a manner that is closely linked to the information
        on that Internet website concerning the program under part Q.
    ``(c) Eligibility.--A unit of local government that receives
funding under the Local Law Enforcement Block Grant program (described
under the heading `Violent Crime Reduction Programs, State and Local
Law Enforcement Assistance' of the Departments of Commerce, Justice,
and State, the Judiciary, and Related Agencies Appropriations Act, 1998
(Public Law 104-119)) during a fiscal year in which it submits an
application under this subpart shall not be eligible for a grant under
this subpart unless the chief executive officer of such unit of local
government certifies and provides an explanation to the Director that
the unit of local government considered or will consider using funding
received under the block grant program for any or all of the costs
relating to the purchase of school safety equipment, but did not, or
does not expect to use such funds for such purpose.

``SEC. 2513. DEFINITIONS.

    ``In this subpart--
            ``(1) the term `Indian tribe' has the same meaning as in
        section 4(e) of the Indian Self-Determination and Education
        Assistance Act (25 U.S.C. 450b(e));
            ``(2) the term `school safety equipment' means metal
        detectors, metal detecting wands, video cameras, and other
        equipment designed to detect weapons and otherwise enhance
        school safety;
            ``(3) the term `State' means each of the 50 States, the
        District of Columbia, the Commonwealth of Puerto Rico, the
        United States Virgin Islands, American Samoa, Guam, and the
        Northern Mariana Islands; and
            ``(4) the term `unit of local government' means a county,
        municipality, town, township, village, parish, borough, school
        district, or other unit of general government below the State
        level.''.
    (b) Authorization of Appropriations.--Section 1001(a) of the
Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a))
is amended by striking paragraph (23) and inserting the following:
    ``(23) There are authorized to be appropriated to carry out part
Y--
                    ``(A) $25,000,000 for each of fiscal years 2000
                through 2002 for grants under subpart A of that part;
                and
                    ``(B) $40,000,000 for each of fiscal years 2000
                through 2002 for grants under subpart B of that
                part.''.

SEC. 3. SENSE OF CONGRESS REGARDING AMERICAN-MADE PRODUCTS AND
              EQUIPMENT.

    In the case of any equipment or products that may be authorized to
be purchased with financial assistance provided using funds
appropriated or otherwise made available by this Act, it is the sense
of the Congress that entities receiving the assistance should, in
expending the assistance, purchase only American-made equipment and
products, unless such equipment or products are not readily available
at reasonable costs.

SEC. 4. SENSE OF THE SENATE REGARDING SCHOOL SECURITY.

    It is the sense of the Senate that recipients of assistance under
subpart B of part Y of title I of the Omnibus Crime Control and Safe
Streets Act of 1968, as added by this Act, should, to the maximum
extent practicable, seek to achieve a balance between school security
needs and the need for an environment that is conducive to learning.

SEC. 5. TECHNOLOGY DEVELOPMENT.

    Section 202 of title I of the Omnibus Crime Control and Safe
Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end
the following:
    ``(e) School Safety Technology Development.--The Institute shall
conduct research and otherwise work to develop new weapons detection
technologies and safety systems that are appropriate to school
settings.''.

Output:
Authorizes appropriations to carry out such new matching grant program for school safety equipment, as well as for the current matching grant program for law enforcement armor vests.
Expresses the sense of Congress regarding American-made products and equipment.
Expresses the sense of the Senate regarding school security.
Amends such Act to direct the National Institute of Justice to conduct research and otherwise work to develop new weapons detection technologies and safety systems that are appropriate to school settings.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Magistrate Judge Improvement Act of
2000''.

SEC. 2. MAGISTRATE JUDGE CONTEMPT AUTHORITY.

    Section 636(e) of title 28, United States Code is amended to read
as follows:
    ``(e) Magistrate Judge Contempt Authority.--
            ``(1) In general.--A United States magistrate judge serving
        under this chapter shall have within the territorial
        jurisdiction prescribed by his or her appointment the power to
        exercise contempt authority as set forth in this subsection.
            ``(2) Summary criminal contempt authority.--A magistrate
        judge shall have the power to punish summarily by fine or
        imprisonment such contempt of the authority of that magistrate
        judge constituting misbehavior of any person in the presence of
        the magistrate judge so as to obstruct the administration of
        justice. The order of contempt shall be issued pursuant to
        Federal Rules of Criminal Procedure.
            ``(3) Additional criminal contempt authority in civil
        consent and misdemeanor cases.--In any case in which a United
        States magistrate judge presides with the consent of the
        parties under subsection (c) of this section, and in any
        misdemeanor case proceeding before a magistrate judge under
        section 3401 of title 18, the magistrate judge shall have the
        power to punish by fine or imprisonment such criminal contempt
        constituting disobedience or resistance to the lawful writ,
        process, order, rule, decree, or command of the magistrate
        judge. Disposition of such contempt shall be conducted upon
        notice and hearing pursuant to the Federal Rules of Criminal
        Procedure.
            ``(4) Civil contempt authority in civil consent and
        misdemeanor cases.--In any case in which a United States
        magistrate judge presides with the consent of the parties under
        subsection (c) of this section, and in any misdemeanor case
        proceeding before a magistrate judge under section 3401 of
        title 18, the magistrate judge may exercise the civil contempt
        authority of the district court. This paragraph shall not be
        construed to limit the authority of a magistrate judge to order
        sanctions pursuant to any other statute, the Federal Rules of
        Civil Procedure, or the Federal Rules of Criminal Procedure.
            ``(5) Criminal contempt penalties.--The sentence imposed by
        a magistrate judge for any criminal contempt set forth in
        paragraphs (2) and (3) of this subsection shall not exceed the
        penalties for a class C misdemeanor as set forth in sections
        3571(b)(6) and 3581(b)(8) of title 18.
            ``(6) Certification of other contempts to the district
        judge.--
                    ``(A) In general.--Upon the commission of any act
                described in subparagraph (B)--
                            ``(i) the magistrate judge shall promptly
                        certify the facts to a district judge and may
                        serve or cause to be served upon any person
                        whose behavior is brought into question under
                        this paragraph an order requiring such person
                        to appear before a district judge upon a day
                        certain to show cause why such person should
                        not be adjudged in contempt by reason of the
                        facts so certified; and
                            ``(ii) the district judge shall hear the
                        evidence as to the act or conduct complained of
                        and, if it is such as to warrant punishment,
                        punish such person in the same manner and to
                        the same extent as for a contempt committed
                        before a district judge.
                    ``(B) Acts described.--An act is described in this
                subparagraph if it is--
                            ``(i) in any case in which a United States
                        magistrate judge presides with the consent of
                        the parties under subsection (c) of this
                        section, or in any misdemeanor case proceeding
                        before a magistrate judge under section 3401 of
                        title 18, an act that may, in the opinion of
                        the magistrate judge, constitute a serious
                        criminal contempt punishable by penalties
                        exceeding those set forth in paragraph (5) of
                        this subsection; or
                            ``(ii) in any other case or proceeding
                        under subsection (a) or (b), or any other
                        statute--
                                    ``(I) an act committed in the
                                presence of the magistrate judge that
                                may, in the opinion of the magistrate
                                judge, constitute a serious criminal
                                contempt punishable by penalties
                                exceeding those set forth in paragraph
                                (5);
                                    ``(II) an act that constitutes a
                                criminal contempt that occurs outside
                                the presence of the magistrate judge;
                                or
                                    ``(III) an act that constitutes a
                                civil contempt.
            ``(7) Appeals of magistrate judge contempt orders.--The
        appeal of an order of contempt issued pursuant to this section
        shall be made to the court of appeals in any case proceeding
        under subsection (c). The appeal of any other order of contempt
        issued pursuant to this section shall be made to the district
        court.''.

SEC. 3. MAGISTRATE JUDGE AUTHORITY IN PETTY OFFENSE CASES.

    (a) Title 18, United States Code.--Section 3401(b) of title 18,
United States Code, is amended in the first sentence by striking ``that
is a class B'' and all that follows through ``infraction''.
    (b) Title 28, United States Code.--Section 636(a) of title 28,
United States Code, is amended by striking paragraphs (4) and (5) and
inserting the following:
            ``(4) the power to enter a sentence for a petty offense;
        and
            ``(5) the power to enter a sentence for a class A
        misdemeanor in a case in which the parties have consented.''.

SEC. 4. MAGISTRATE JUDGE AUTHORITY IN CASES INVOLVING JUVENILES.

    Section 3401(g) of title 18, United States Code, is amended--
            (1) by striking the first sentence and inserting the
        following: ``The magistrate judge may, in a petty offense case
        involving a juvenile, exercise all powers granted to the
        district court under chapter 403 of this title.'';
            (2) in the second sentence by striking ``any other class B
        or C misdemeanor case'' and inserting ``the case of any
        misdemeanor, other than a petty offense,''; and
            (3) by striking the last sentence.

Output:
Provides the process for certification of the facts of a contempt ruling to a district judge for execution (including appeals) of punishment or sanctions.
Amends the Federal criminal code to provide magistrate judge authority in cases involving petty offenses and petty cases involving juveniles.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Harold Hughes-Bill Emerson
Commission on Alcoholism Act''.

SEC. 2. ESTABLISHMENT.

    There is established a commission to be known as the Harold Hughes-
Bill Emerson Commission on Alcoholism (in this Act referred to as the
``Commission'').

SEC. 3. DUTIES.

    (a) In General.--The Commission shall carry out the following
duties:
            (1) Hold public hearings on selected areas of interest
        related to alcoholism.
            (2) Promote the development of a national consensus on
        policy issues related to alcoholism, which may include
        conducting a national opinion survey on attitudes toward the
        disease of alcoholism and its prevention.
            (3) Evaluate the interest of the provider and medical
        communities in new medications related to alcoholism and the
        barriers to the communities in obtaining such medications, and
        make recommendations regarding research on and the
        manufacturing and availability of such medications.
            (4) In conjunction with the National Institute on
        Alcoholism and Alcohol Abuse and the advisory council of such
        Institute, conduct a study to identify the current state-of-
        the-art alcohol research, unmet alcohol research needs, and
        appropriate research funding in view of the size and scope of
        the alcoholism problem.
            (5) Evaluate and make recommendations regarding the
        education of physicians in American medical schools concerning
        alcoholism (including an examination of the requirements of
        accreditation of medical schools) and the certification of
        other individuals trained to provide alcoholism prevention and
        treatment services.
            (6) Evaluate and make recommendations regarding the
        availability, timing, and dissemination of research information
        to alcoholism prevention and treatment services administrators
        and providers, and the application of current research findings
        by these administrators and providers.
            (7) Make recommendations designed to reduce and prevent
        alcoholism which include recommendations concerning appropriate
        roles for the Federal, State, and local governments and the
        private sector, and concerning specific changes needed to
        Federal laws and Federal programs.
    (b) Reports.--Not later than two years after the date on which
amounts under section 8 are first made available for carrying out this
Act, the Commission shall submit to the President and the Congress a
report describing the findings made in studies under subsection (a).
The Commission may submit to the President and the Congress such
interim reports regarding the duties of the Commission under such
subsection as the Commission determines to be appropriate.

SEC. 4. MEMBERSHIP.

    (a) Composition.--
            (1) In general.--The Commission shall be composed of 12
        voting members appointed in accordance with paragraph (2), one
        ex officio voting member designated in paragraph (3), and such
        ex officio nonvoting members as may serve pursuant to paragraph
        (4).
            (2) Appointed members.--Members of the Commission shall be
        appointed in accordance with the following:
                    (A) The President shall appoint four individuals
                who are not officers or employees of the Federal
                Government. Such individuals shall be appointed from
                four of the following fields of expertise:
                            (i) An economist.
                            (ii) A biomedical or behavioral researcher
                        or clinician.
                            (iii) A person from the field of business.
                            (iv) A representative of the medical
                        schools.
                            (v) A health provider.
                    (B) The President Pro Tempore of the Senate shall,
                after consultation with the majority and minority
                leaders of the Senate, appoint four individuals. Of
                such individuals--
                            (i) two shall be Senators;
                            (ii) one shall be an expert in alcoholism
                        prevention; and
                            (iii) one shall be an expert in alcoholism
                        treatment.
                    (C) The Speaker of the House of Representatives
                shall, after consultation with the majority and
                minority leaders of the House, appoint four
                individuals. Of such individuals--
                            (i) two shall be Members of the House;
                            (ii) one shall be a person with personal or
                        family experience with alcoholism; and
                            (iii) one shall be a marketing or
                        communications expert.
            (3) Voting ex officio member.--The Director of the National
        Institute on Alcoholism and Alcohol Abuse shall serve as a
        voting ex officio member of the Commission.
            (4) Nonvoting ex officio members or advisors.--The
        Commission may request Federal officials to serve as nonvoting
        members of or advisors to the Commission, including but not
        limited to--
                    (A) the Secretary of Veterans Affairs or the
                designee of the Secretary;
                    (B) the Assistant Secretary of Health, Department
                of Defense, or the designee of the Assistant Secretary;
                    (C) the Secretary of Health and Human Services or
                the designee of the Secretary; and
                    (D) the Attorney General or the designee of the
                Attorney General.
    (b) Chair.-- The Commission shall designate a voting member of the
Commission to serve as the chair of the Commission.
    (c) Terms.--The term of a member of the Commission is the duration
of the Commission.
    (d) Vacancies.--
            (1) Authority of commission.--A vacancy in the membership
        of the Commission does not affect the power of the remaining
        members to carry out the duties under section 3.
            (2) Appointment of successors.--A vacancy in the membership
        of the Commission shall be filled in the manner in which the
        original appointment was made.
            (3) Incomplete term.--If a member of the Commission does
        not serve the full term applicable to the member, the
        individual appointed to fill the resulting vacancy shall be
        appointed for the remainder of the term of the predecessor of
        the individual.
    (e) Meetings.--
            (1) In general.--The Commission shall meet at the call of
        the Chair or a majority of the members, except that not less
        than two meetings shall be held each year for the duration of
        the Commission.
            (2) Quorum.--A quorum for meetings of the Commission is
        constituted by the presence of 7 members, except that a lesser
        number may conduct hearings under section 6(a).
    (f) Compensation; Reimbursement of Expenses.--
            (1) Compensation.--Members of the Commission may not
        receive compensation for service on the Commission, subject to
        paragraph (2).
            (2) Reimbursement.--Members of the Commission may, in
        accordance with chapter 57 of title 5, United States Code, be
        reimbursed for travel, subsistence, and other necessary
        expenses incurred in carrying out the duties of the Commission.

SEC. 5. STAFF AND CONSULTANTS.

    (a) Staff.--
            (1) In general.--The Commission may appoint and determine
        the compensation of such staff as may be necessary to carry out
        the duties of the Commission, including an executive director.
        Such appointments and compensation may be made without regard
        to the provisions of title 5, United States Code, that govern
        appointments in the competitive services, and the provisions of
        chapter 51 and subchapter III of chapter 53 of such title that
        relate to classifications and the General Schedule pay rates.
            (2) Limitation.--Staff members appointed under paragraph
        (1) may not be compensated in excess of the maximum rate of
        basic pay payable for GS-15, except that the executive director
        may not be compensated in an amount exceeding the maximum rate
        of basic pay payable under the General Schedule for positions
        above GS-15.
    (b) Consultants.--The Commission may procure such temporary and
intermittent services of consultants under section 3109(b) of title 5,
United States Code, as the Commission may determine to be useful in
carrying out the duties under section 3. The Commission may not procure
services under this subsection at any rate in excess of the daily
equivalent of the maximum annual rate of basic pay payable under the
General Schedule for positions above GS-15. Consultants under this
subsection may, in accordance with chapter 57 of title 5, United States
Code, be reimbursed for travel, subsistence, and other necessary
expenses incurred for activities carried out on behalf of the
Commission pursuant to section 3.

SEC. 6. POWERS.

    (a) In General.--For the purpose of carrying out the duties of the
Commission under section 3, the Commission may hold such hearings, sit
and act at such times and places, take such testimony, and receive such
evidence as the Commission considers appropriate.
    (b) Obtaining Official Information.--Upon the request of the
Commission, the heads of Federal agencies shall furnish directly to the
Commission information necessary for the Commission to carry out the
duties under section 3.
    (c) Use of Mails.--The Commission may use the United States mails
in the same manner and under the same conditions as Federal agencies.
    (d) Administrative Support Services.--Upon the request of the
Commission, the Administrator of General Services shall provide to the
Commission on a reimbursable basis such administrative support,
including quarters for the Commission, as may be necessary for the
Commission to carry out the duties under section 3.
    (e) Acceptance of Gifts.--The Commission may accept cash and in-
kind contributions to the Commission for the purpose of carrying out
the activities of the Commission.

SEC. 7. DURATION OF COMMISSION.

    The Commission terminates upon the expiration of the 60-day period
beginning on the date on which the final report is submitted under
section 3(b).

SEC. 8. AUTHORIZATION FOR APPROPRIATIONS.

    For the purpose of carrying out this Act, there is authorized to be
appropriated $3,000,000. Amounts appropriated under the preceding
sentence are available until the termination of the Commission under
section 7.

SEC. 9. CONFORMING AMENDMENT.

    Section 18 of Public Law 96-180 (93 Stat. 1306; 42 U.S.C. 4541
note) is repealed.

Output:
Harold Hughes-Bill Emerson Commission on Alcoholism Act - Establishes the Harold Hughes-Bill Emerson Commission on Alcoholism.
Includes among the duties of the Commission:  (1) promoting the development of a national consensus on policy issues related to alcoholism; (2) evaluating the interest of the provider and medical communities in new medications related to alcoholism and the barriers to the communities in obtaining such medications; (3) in conjunction with the National Institute on Alcoholism and Alcohol Abuse, conducting a study to identify the current state-of-the-art alcohol research, unmet alcohol research needs, and appropriate research funding in view of the size and scope of the alcoholism problem; (4) evaluating and making recommendations regarding the education of physicians in American medical schools concerning alcoholism and the certification of other individuals trained to provide alcoholism prevention and treatment services; and (5) making recommendations designed to reduce and prevent alcoholism, including recommendations concerning appropriate roles for the Federal, State, and local governments and the private sector and changes needed to Federal laws and programs.
Requires the Commission to report to the President and the Congress on its findings.
Authorizes appropriations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Choice Act of 2007''.

SEC. 2. REPEAL OF ALTERNATIVE MINIMUM TAX FOR NONCORPORATE TAXPAYERS.

    (a) In General.--Section 55(a) of the Internal Revenue Code of 1986
(relating to alternative minimum tax imposed) is amended by adding at
the end the following new flush sentence:
``In the case of a taxpayer other than a corporation, no tax shall be
imposed by this section for any taxable year beginning after December
31, 2006, and the tentative minimum tax of any taxpayer other than a
corporation for any such taxable year shall be zero for purposes of
this title.''.
    (b) Conforming Amendments.--
            (1) Section 26(c) of such Code is amended by striking ``the
        term `tentative minimum tax' means the amount determined under
        section 55(b)(1)'' and inserting ``the tentative minimum tax is
        zero.''.
            (2) Section 911(f)(2) of such Code is amended to read as
        follows:
            ``(2) the tentative minimum tax under section 55 for the
        taxable year shall be zero.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

SEC. 3. SIMPLIFIED INDIVIDUAL INCOME TAX SYSTEM.

    (a) In General.--Part I of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to tax on individuals) is
amended by redesignating section 5 as section 6 and by inserting after
section 4 the following new section:

``SEC. 5. SIMPLIFIED INDIVIDUAL INCOME TAX SYSTEM.

    ``(a) Election.--
            ``(1) In general.--A taxpayer other than a corporation may
        elect in accordance with this subsection to be subject to the
        tax imposed by this section in lieu of the tax imposed by
        section 1 for a taxable year and all subsequent taxable years.
            ``(2) Effect of election.--For purposes of this title, if
        an election is in effect under paragraph (1) for any taxable
        year, the tax imposed by this section shall be treated as the
        tax imposed by section 1 for the taxable year.
            ``(3) Election.--
                    ``(A) In general.--
                            ``(i) In general.--Except as provided in
                        clause (ii) of this subparagraph and clauses
                        (ii) and (iii) of subparagraph (B), the
                        election under paragraph (1) may only be made
                        with respect to any taxable year beginning
                        before January 1, 2017, on a timely filed
                        return for the first taxable year for which the
                        election applies.
                            ``(ii) New taxpayers.--In the case of an
                        individual with no tax liability under this
                        title before January 1, 2017, the election
                        under paragraph (1) may only be made for the
                        first taxable year beginning after December 31,
                        2016, for which such individual has tax
                        liability under this title.
                    ``(B) Effect of election.--
                            ``(i) In general.--Except as provided in
                        clauses (ii) and (iii), the election under
                        paragraph (1), once made, shall be irrevocable.
                            ``(ii) One-time revocation of election.--A
                        taxpayer may revoke an election under paragraph
                        (1) for a taxable year and all subsequent
                        taxable years. The preceding sentence shall not
                        apply if the taxpayer has made a revocation
                        under such sentence for any prior taxable year.
                            ``(iii) Filing status changes due to major
                        life events.--In the case of any major life
                        event described in clause (iv), a taxpayer may
                        make an election under paragraph (1) or revoke
                        such an election under clause (ii). Any such
                        election or revocation shall apply for the
                        taxable year for which made and all subsequent
                        taxable years until the taxpayer makes an
                        election under the preceding sentence for any
                        subsequent (and all succeeding) taxable year.
                            ``(iv) Major life event.--For purposes of
                        clause (iii), a major life event described in
                        this clause is marriage, divorce, and death.
    ``(b) Tax Imposed.--
            ``(1) Married individuals and surviving spouses.--In the
        case of a taxpayer for whom an election under subsection (a) is
        in effect and who is a married individual (as defined in
        section 7703) who makes a single return jointly with his spouse
        under section 6013 or a surviving spouse (as defined in section
        2(a)), there is hereby imposed on the alternative taxable
        income of such individual a tax determined in accordance with
        the following table:

``If taxable income is:             The tax is:
    Not over $100,000..............
                                        10% of alternative taxable
                                                income.
    Over $100,000..................
                                        $10,000, plus 25% of the excess
                                                over $100,000.
            ``(2) Unmarried individuals (other than surviving
        spouses).--In the case of a taxpayer for whom an election under
        subsection (a) is in effect and who is not described in
        paragraph (1), there is hereby imposed on the alternative
        taxable income of such individual a tax determined in
        accordance with the following table:

``If taxable income is:             The tax is:
    Not over $50,000...............
                                        10% of alternative taxable
                                                income.
    Over $50,000...................
                                        $5,000, plus 25% of the excess
                                                over $50,000.
    ``(c) Maximum of Tax on Net Capital Gain of Noncorporate
Taxpayers.--If a taxpayer has a net capital gain for the taxable year,
the tax imposed by subsection (b) for such taxable year shall not
exceed the sum of--
            ``(1) the amount determined under subsection (b) computed
        at the rate and in the same manner as if this paragraph had not
        been enacted on modified taxable income reduced by the lesser
        of--
                    ``(A) the net capital gain, or
                    ``(B) the adjusted net capital gain, plus
            ``(2) 5 percent (0 percent in the case of taxable years
        beginning after 2007) of so much of the adjusted net capital
        gain (or, if less, modified taxable income) as does not exceed
        an amount equal to the excess described in section 1(h)(1)(B),
        plus
            ``(3) 15 percent of the adjusted net capital gain (or, if
        less, modified taxable income) in excess of the amount on which
        tax is determined under paragraph (2).
Terms used in this paragraph which are also used in section 1(h) shall
have the respective meanings given such terms by section 1(h) but
computed with the adjustments under this section.
    ``(d) Alternative Taxable Income.--For purposes of this section--
            ``(1) In general.--The term `alternative taxable income'
        means--
                    ``(A) gross income, minus
                    ``(B) the sum of--
                            ``(i) the personal exemption,
                            ``(ii) the dependent allowance, plus
                            ``(iii) the alternative standard deduction.
            ``(2) Personal exemption.--The personal exemption is--
                    ``(A) 200 percent of the dollar amount in effect
                under subparagraph (B) in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse (as defined in
                        section 2(a)), and
                    ``(B) $3,500 in the case of an individual--
                            ``(i) who is not married and is not a
                        surviving spouse, or
                            ``(ii) who is a married individual filing a
                        separate return.
            ``(3) Dependent allowance.--The dependent allowance is
        $3,500 for each dependent (as defined in section 152).
            ``(4) Alternative standard deduction.--The alternative
        standard deduction means--
                    ``(A) $25,000 in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse (as defined in
                        section 2(a)), and
                    ``(B) $12,500 in the case of an individual--
                            ``(i) who is not married and is not a
                        surviving spouse, or
                            ``(ii) who is a married individual filing a
                        separate return.
    ``(e) Inflation Adjustments.--
            ``(1) In general.--In the case of any taxable year
        beginning in a calendar year after 2007, each of the dollar
        amounts for the rate brackets in subsection (b) and each of the
        dollar amounts in subsection (d)(2)(B), (d)(3), and (d)(4)
        shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for the calendar year in which
                the taxable year begins, by substituting `calendar year
                2006' for `calendar year 1992' in subparagraph (B)
                thereof.
            ``(2) Rounding.--If any amount as adjusted under clause (i)
        is not a multiple of $100, such amount shall be rounded to the
        nearest multiple of $100.''.
    (b) Conforming Amendment.--The table of sections for part I of
subchapter A of chapter 1 of such Code is amended by striking the item
relating to section 5 and inserting after the item relating to section
4 the following:

``Sec. 5. Simplified Individual Income Tax System.
``Sec. 6. Cross references relating to tax on individuals.''.
    (c) Capital Gains and Dividends Rate Made Permanent.--The Jobs and
Growth Tax Relief Reconciliation Act of 2003 is amended by striking
section 303.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

Output:
Taxpayer Choice Act of 2007 - Amends the Internal Revenue Code to: (1) repeal the alternative minimum tax on individual taxpayers after 2006; and (2) allow taxpayers to elect an alternative income tax system.

Makes permanent the capital gains and dividends rate reductions enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2001.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Investment and Empowerment
Act''.

SEC. 2. PURPOSE.

    The purpose of this Act is to assist with the economic growth of
economically disadvantaged communities that have potential for strong
Class 1 commercial investment, but continue to have a difficult time
recruiting Class 1 commercial investment.

SEC. 3. ECONOMIC GROWTH, RETENTION, AND RECRUITMENT OF COMMERCIAL
              INVESTMENT IN UNDERSERVED COMMUNITIES.

    The Small Business Investment Act of 1958 (15 U.S.C. 661 et seq.)
is amended by adding at the end the following new title:

 ``TITLE VI--ECONOMIC GROWTH, RETENTION, AND RECRUITMENT OF COMMERCIAL
          INVESTMENT IN ECONOMICALLY DISADVANTAGED COMMUNITIES

``SEC. 511. GRANT PROGRAM.

    ``(a) Authorization.--From amounts appropriated under section 513,
the Administrator shall make grants on a competitive basis to
communities for--
            ``(1) the creation of a grant and/or revolving loan fund
        program that helps develop financing packages for Class 1
        commercial investment;
            ``(2) lowering real estate property tax rates;
            ``(3) conducting community-wide market analysis to help
        recruit and/or retain Class 1 commercial investment;
            ``(4) creating employment training programs for Class 1
        business customer service, sales, and managerial positions;
            ``(5) retail marketing strategies to solicit new Class 1
        commercial investment starts in the community;
            ``(6) program allowances for activities such as the
        publication of marketing materials, development of economic
        development web pages, and educational outreach activities with
        retail trade associations; and
            ``(7) hiring business recruitment specialists.
    ``(b) Eligibility.--The Administrator may only make a grant under
subsection (a) to communities that--
            ``(1) demographics include--
                    ``(A) a median per capita income no higher than
                $35,000; and
                    ``(B) a lack of Class 1 commercial investment; and
            ``(2) submit an application at such time, in such form, and
        containing such information and assurances as the Administrator
        may require, including--
                    ``(A) a description of how the community through
                the activities the community carries out with the grant
                funds will recruit, retain and grow their economy
                through Class 1 commercial investment; and
                    ``(B) a description of the difficulty the community
                has faced recruiting, retaining and growing their
                economy through Class 1 commercial investment.
    ``(c) Matching Funds.--
            ``(1) In general.--The Administrator may not make a grant
        to a community under subsection (a) unless the community agrees
        that, with respect to the costs to be incurred by the community
        in carrying out the activities for which the grant is awarded,
        the community will make available non-Federal contributions in
        an amount equal to not less than 10 percent of the Federal
        funds provided under the grant.
            ``(2) Satisfying matching requirements.--The non-Federal
        contributions required under paragraph (1) may be--
                    ``(A) in cash or in-kind, including services,
                fairly evaluated; and
                    ``(B) from--
                            ``(i) any private source;
                            ``(ii) a State or local governmental
                        entity; or
                            ``(iii) a not-for-profit.
            ``(3) Waiver.--The Administrator may waive or reduce the
        non-Federal contribution required by paragraph (1) if the
        community involved demonstrates that the eligible entity cannot
        meet the contribution requirement due to financial hardship.
    ``(d) Limitations.--Funding appropriated under section 513 will be
allocated by the following formula--
            ``(1) no more than up to 5 percent of funds appropriated
        under section 513 shall go to administrative costs;
            ``(2) up to 70 percent of funding appropriated under
        section 513 shall go toward activities described in sections
        (a)(1) through (a)(4) after taking into account administrative
        costs under section (c)(1)(A); and
            ``(3) 30 percent of funding appropriated under section 513
        shall go toward activities described in sections (a)(5) through
        (a)(7) after taking into account administrative costs under
        section (c)(1)(A).

``SEC. 512. DEFINITIONS.

    ``In this title, the following definitions apply:
            ``(1) Community.--The term `community' means a governance
        structure that includes county, parish, city, village,
        township, district or borough.
            ``(2) Class 1 commercial investment.--The term `Class 1
        commercial investment' means retail grocery chains, food
        service retailers, restaurants and franchises, retail stores,
        cafes, shopping malls, and other shops.
            ``(3) Economically underserved community.--The term
        `economically underserved community' means an area suffering
        from low income and resultant low purchasing power, limiting
        its ability to generate sufficient goods and services to be
        used in exchange with other areas to meet current consumption
        needs.

``SEC. 513. AUTHORIZATION OF APPROPRIATIONS.

    ``There is authorized to be appropriated to the Administrator to
carry out section 511(a) $40,000,000 for each of fiscal years 2014
through 2019.''.

Output: Community Investment and Empowerment Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to make grants on a competitive basis to communities for:   the creation of a grant and/or revolving loan fund program that helps develop financing packages for Class 1 commercial investment (defined as retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops);  lowering real estate property tax rates;  conducting community-wide market analysis to help recruit and/or retain Class 1 commercial investment;  creating employment training programs for Class 1 business customer service, sales, and managerial positions;   retail marketing strategies to solicit new Class 1 commercial investment starts in the community;  program allowances for activities such as the publication of marketing materials, development of economic development web pages, and educational outreach activities with retail trade associations; and  hiring business recruitment specialists.   Authorizes the Administrator to only make such a grant to communities: (1) whose demographics include a median per capita income no higher than $35,000 and a lack of Class 1 commercial investment; (2) that submit an application that describes the activities the community carries out, and the difficulty the community has faced, to recruit, retain and grow their economy through Class 1 commercial investment; and (3) that agree to match 10% of grant funds with certain non-federal contributions. Allows the Administrator to waive or reduce the non-federal contribution if the community involved demonstrates that it cannot meet the contribution requirement due to financial hardship.


Input:
SECTION 1. NATIONAL MANUFACTURING STRATEGY.

    (a) Assessment of United States Manufacturing.--Not later than 180
days after the date of the enactment of this Act, the Secretary of
Commerce shall assess the United States economy to determine what goods
the United States currently produces, where such goods are produced, in
which manufacturing sector the United States is most competitive in the
global economy, and what policies are necessary to maintain or increase
the competitiveness of United States manufacturing in the global
economy.
    (b) National Manufacturing Strategy.--
            (1) In general.--Not later than 180 days after the date of
        the enactment of this Act, the Secretary shall develop a
        comprehensive national manufacturing strategy.
            (2) Goals of strategy.--The goals of the strategy required
        by paragraph (1) are as follows:
                    (A) To increase the aggregate number of
                manufacturing jobs in the United States.
                    (B) To identify emerging technologies to strengthen
                the competitiveness of the United States in the global
                marketplace.
                    (C) To strengthen manufacturing sectors in which
                the United States is most competitive in the global
                economy.
            (3) Submittal of strategy.--Not later than 180 days after
        the date of the enactment of this Act, the Secretary shall
        submit to Congress the strategy required by paragraph (1).
    (c) Targets for Growth of the United States Manufacturing Sector.--
            (1) In general.--Not later than 180 days after the date of
        the enactment of this Act, the Secretary shall establish
        targets for the growth of United States manufacturing,
        including targets for job creation, for each of fiscal years
        2012 through 2016.
            (2) Report.--Not later than 180 days after the date of the
        enactment of this Act, the Secretary shall submit to Congress a
        report on the targets established by the Secretary pursuant to
        paragraph (1).
    (d) Survey of Manufacturing Support Programs.--
            (1) In general.--Not later than 180 days after the date of
        the enactment of this Act, the Secretary shall--
                    (A) conduct a survey of all Federal agencies that
                provide support to United States manufacturers,
                including--
                            (i) the Department of Commerce;
                            (ii) the Department of Defense;
                            (iii) the Department of Energy;
                            (iv) the Department of Labor;
                            (v) the Department of the Treasury;
                            (vi) the Small Business Administration;
                            (vii) the Office of Management and Budget;
                            (viii) the Office of Science and Technology
                        Policy;
                            (ix) the Office of the United States Trade
                        Representative; and
                            (x) such other Federal agencies as the
                        Secretary considers appropriate; and
                    (B) submit to Congress a report on such survey that
                includes the recommendations of the Secretary on how
                each Federal agency surveyed can best support the
                comprehensive national manufacturing strategy required
                by subsection (b)(1).
            (2) Sharing of information.--The head of each agency of the
        Federal Government shall, to the extent practicable, cooperate
        with the Secretary of Commerce in the conduct of the survey
        required by paragraph (1) and provide to the Secretary such
        information about such United States manufacturing sectors as
        the Secretary may require.
            (3) Listening sessions.--In conducting the survey required
        by paragraph (1), the Secretary shall hold not fewer than 2
        listening sessions that include witnesses from manufacturing
        sectors that the Secretary considers important.
    (e) Report on Progress and Trends in Manufacturing.--Not later than
180 days after the date of the enactment of this Act, the Secretary
shall submit to Congress a report that summarizes the progress and
trends in United States manufacturing since the Secretary's 2004
report, ``Manufacturing in America: A Comprehensive Strategy to Address
the Challenges to United States Manufacturers'', and 2009 report, ``A
Framework for Revitalizing American Manufacturing''.
    (f) Biennial Manufacturer Survey and Report.--
            (1) Survey.--Not later than 1 year after the date of the
        enactment of this Act and not less frequently than once every 2
        years thereafter through fiscal year 2016, the Secretary shall
        conduct a survey of all persons with headquarters in the United
        States that maintain manufacturing facilities outside of the
        United States to identify--
                    (A) the categories of products manufactured at such
                facilities; and
                    (B) the number of manufacturing jobs located at
                such facilities.
            (2) Promotion of development and competitiveness of
        manufacturing sector.--In carrying out each survey required by
        paragraph (1), the Secretary shall ensure that the information
        gathered is useful for understanding how policy can be tailored
        to promote development and competitiveness in the manufacturing
        sector.
            (3) Database.--The Secretary shall create and maintain a
        database of the information collected through each survey
        conducted pursuant to paragraph (1).
            (4) Report.--Not later than 90 days after conducting each
        survey required by paragraph (1), the Secretary shall submit to
        Congress a report on the most recent survey conducted pursuant
        to paragraph (1), including the following:
                    (A) The findings of the Secretary with respect to
                such survey.
                    (B) Longitudinal trends in United States
                manufacturing and the creation of manufacturing jobs in
                the United States.

Output:
Directs the Secretary of Commerce to assess the U.S. economy to determine what goods the United States currently produces, where such goods are produced, which U.S. manufacturing sector is the most competitive in the global economy, and what policies are necessary to maintain or increase the competitiveness of U.S. manufacturing in the global economy.

Requires the Secretary to: (1) develop and submit to Congress a comprehensive national manufacturing strategy; (2) establish and submit to Congress targets for the growth of U.S. manufacturing for each of FY2012-FY2016; (3) survey all federal agencies that provide support to U.S. manufacturers, and report survey results to Congress; (4) report to Congress on progress and trends in U.S. manufacturing since a specified 2004 report by the Secretary concerning manufacturing in America; and (5) biennially survey U.S. entities that maintain manufacturing facilities outside the United States, maintain a database on information collected through each survey, and submit each survey's results to Congress.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Local Farm Vehicle Flexibility
Act''.

SEC. 2. GRANTS TO STATES.

    Chapter 311 of title 49, United States Code, is amended--
            (1) in section 31101--
                    (A) by redesignating paragraphs (2), (3), and (4)
                as paragraphs (3), (4), and (5), respectively; and
                    (B) by inserting after paragraph (1) the following:
            ``(2) `covered farm vehicle' means a motor vehicle
        (including an articulated motor vehicle)--
                    ``(A) that--
                            ``(i) is registered or otherwise designated
                        by the State for use in, or transportation
                        activities related to, the operation of farms;
                            ``(ii) is equipped with a special
                        registration plate or other State-issued
                        designation to allow for identification of the
                        vehicle as a farm vehicle by law enforcement
                        personnel;
                            ``(iii) is traveling in the State of
                        registration or designation or in another
                        State;
                            ``(iv) is operated by--
                                    ``(I) a farm owner or operator;
                                    ``(II) a ranch owner or operator;
                                or
                                    ``(III) an employee or family
                                member of an individual specified in
                                subclause (I) or (II);
                            ``(v) is transporting to or from a farm or
                        ranch--
                                    ``(I) agricultural commodities;
                                    ``(II) livestock;
                                    ``(III) agricultural supplies; or
                                    ``(IV) machinery, including
                                machinery being transported for the
                                purpose of performance of agricultural
                                production activity or for the purpose
                                of servicing or repairing the item
                                being transported;
                            ``(vi) is not used in the operations of a
                        for-hire motor carrier;
                            ``(vii) has a gross vehicle weight rating
                        or gross vehicle weight, whichever is greater,
                        that is--
                                    ``(I) 26,001 pounds or less; or
                                    ``(II) greater than 26,001 pounds
                                and is traveling within the State of
                                registration or designation or within
                                150 air miles of the farm or ranch with
                                respect to which the vehicle is being
                                operated; and
                            ``(viii) is not transporting materials that
                        require a placard; or
                    ``(B) that--
                            ``(i) meets the requirements under
                        subparagraph (A) (other than clause (vi) of
                        such subparagraph);
                            ``(ii) is operated pursuant to a crop share
                        farm lease agreement;
                            ``(iii) is owned by a tenant with respect
                        to that agreement; and
                            ``(iv) is transporting the landlord's
                        portion of the crops under that agreement.'';
                        and
            (2) in section 31102--
                    (A) in subsection (b)(2)(E), by striking the period
                at the end and inserting a semicolon;
                    (B) by redesignating subsection (e) as subsection
                (f); and
                    (C) by inserting after subsection (d) the
                following:
    ``(e) Limitation of Authority; State Standards for Covered Farm
Vehicles and Drivers.--The Secretary may not terminate, reduce, limit,
or otherwise interfere with the amount or timing of grants that a State
is otherwise eligible to receive under this title or title 23 as a
result of any minimum standard or exemption provided by the State for a
covered farm vehicle or the driver of such vehicle that is less
stringent than the requirements for commercial motor vehicles and
drivers established under title 49, Code of Federal Regulations,
including requirements pertaining to--
            ``(1) controlled substances and alcohol use and testing;
            ``(2) commercial driver's licensing;
            ``(3) driver qualifications;
            ``(4) medical certifications;
            ``(5) driving and operating commercial vehicles;
            ``(6) parts and accessories for the safe operation of
        commercial vehicles;
            ``(7) the maximum hours of service of drivers;
            ``(8) vehicle inspection repair and maintenance;
            ``(9) employee safety and health standards; and
            ``(10) recordkeeping related to compliance with such
        standards.''.

Output: Local Farm Vehicle Flexibility Act This bill prohibits the Department of Transportation from terminating, reducing, limitoing, or otherwise interfering with the amount or timing of grants a state is otherwise eligible to receive as a result of any minimum standard or exemption the state gives a covered farm vehicle or the driver of such vehicle less stringent than federal requirements for commercial motor vehicles and drivers. A covered farm vehicle means any motor vehicle meeting certain gross weight requirements and:  registered or otherwise designated by a state for use in, or transportation activities related to, the operation of farms; operated by a farm or ranch owner or operator, or an employee or family member; transporting to or from a farm or ranch agricultural commodities, livestock, agricultural supplies, or machinery; and not used in the operations of a for-hire motor carrier, nor transporting materials requiring a placard.  A covered farm vehicle may also be one meeting these requirements but operated pursuant to a crop share farm lease agreement, owned by a tenant under that agreement, and transporting the landlord's portion of the crops.


Input:
SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Economic Growth
and Tax Relief Act of 2001''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, 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 Internal Revenue Code of 1986.
    (c) Section 15 Not To Apply.--No amendment made by section 2 shall
be treated as a change in a rate of tax for purposes of section 15 of
the Internal Revenue Code of 1986.

SEC. 2. REDUCTION IN INCOME TAX RATES FOR INDIVIDUALS.

    (a) In General.--Section 1 is amended by adding at the end the
following new subsection:
    ``(i) Rate Reductions After 2000.--
            ``(1) New lowest rate bracket.--
                    ``(A) In general.--In the case of taxable years
                beginning after December 31, 2000--
                            ``(i) the rate of tax under subsections
                        (a), (b), (c), and (d) on taxable income not
                        over the initial bracket amount shall be 12
                        percent (as modified by paragraph (2)), and
                            ``(ii) the 15 percent rate of tax shall
                        apply only to taxable income over the initial
                        bracket amount.
                    ``(B) Initial bracket amount.--For purposes of this
                subsection, the initial bracket amount is--
                            ``(i) $12,000 in the case of subsection
                        (a),
                            ``(ii) $10,000 in the case of subsection
                        (b), and
                            ``(iii) \1/2\ the amount applicable under
                        clause (i) in the case of subsections (c) and
                        (d).
                    ``(C) Inflation adjustment.--In prescribing the
                tables under subsection (f) which apply with respect to
                taxable years beginning in calendar years after 2001--
                            ``(i) the Secretary shall make no
                        adjustment to the initial bracket amount for
                        any taxable year beginning before January 1,
                        2007,
                            ``(ii) the cost-of-living adjustment used
                        in making adjustments to the initial bracket
                        amount for any taxable year beginning after
                        December 31, 2006, shall be determined under
                        subsection (f)(3) by substituting `2005' for
                        `1992' in subparagraph (B) thereof, and
                            ``(iii) such adjustment shall not apply to
                        the amount referred to in subparagraph
                        (B)(iii).
                If any amount after adjustment under the preceding
                sentence is not a multiple of $50, such amount shall be
                rounded to the next lowest multiple of $50.
            ``(2) Reductions in rates after 2001.--In the case of
        taxable years beginning in a calendar year after 2001, the
        corresponding percentage specified for such calendar year in
        the following table shall be substituted for the otherwise
        applicable tax rate in the tables under subsections (a), (b),
        (c), (d), and, to the extent applicable, (e).

------------------------------------------------------------------------
           ``In the case of     The corresponding percentages shall be
            taxable years    substituted for  the following percentages:
           beginning during --------------------------------------------
            calendar year:     12%      28%      31%      36%     39.6%
------------------------------------------------------------------------
          2002.............    12%      27%      30%      35%      38%
          2003.............    11%      27%      29%      35%      37%
          2004.............    11%      26%      28%      34%      36%
          2005.............    11%      26%      27%      34%      35%
          2006 and             10%      25%      25%      33%      33%
           thereafter.
------------------------------------------------------------------------

            ``(3) Adjustment of tables.--The Secretary shall adjust the
        tables prescribed under subsection (f) to carry out this
        subsection.''.
    (b) Repeal of Reduction of Refundable Tax Credits.--
            (1) Subsection (d) of section 24 is amended by striking
        paragraph (2) and redesignating paragraph (3) as paragraph (2).
            (2) Section 32 is amended by striking subsection (h).
    (c) Conforming Amendments.--
            (1) Subparagraph (B) of section 1(g)(7) is amended--
                    (A) by striking ``15 percent'' in clause (ii)(II)
                and inserting ``the first bracket percentage'', and
                    (B) by adding at the end the following flush
                sentence:
                ``For purposes of clause (ii), the first bracket
                percentage is the percentage applicable to the lowest
                income bracket in the table under subsection (c).''
            (2) Section 1(h) is amended--
                    (A) by striking ``28 percent'' both places it
                appears in paragraphs (1)(A)(ii)(I) and (1)(B)(i) and
                inserting ``25 percent'', and
                    (B) by striking paragraph (13).
            (3) Section 15 is amended by adding at the end the
        following new subsection:
    ``(f) Rate Reductions Enacted by Economic Growth and Tax Relief Act
of 2001.--This section shall not apply to any change in rates under
subsection (i) of section 1 (relating to rate reductions after
2000).''.
            (4) Section 531 is amended by striking ``equal to'' and all
        that follows and inserting ``equal to the product of the
        highest rate of tax under section 1(c) and the accumulated
        taxable income.''.
            (5) Section 541 is amended by striking ``equal to'' and all
        that follows and inserting ``equal to the product of the
        highest rate of tax under section 1(c) and the undistributed
        personal holding company income.''.
            (6) Section 3402(p)(1)(B) is amended by striking ``7, 15,
        28, or 31 percent'' and inserting ``7 percent, any percentage
        applicable to any of the 3 lowest income brackets in the table
        under section 1(c),''.
            (7) Section 3402(p)(2) is amended by striking ``equal to 15
        percent of such payment'' and inserting ``equal to the product
        of the lowest rate of tax under section 1(c) and such
        payment''.
            (8) Section 3402(q)(1) is amended by striking ``equal to 28
        percent of such payment'' and inserting ``equal to the product
        of the third to the lowest rate of tax under section 1(c) and
        such payment''.
            (9) Section 3402(r)(3) is amended by striking ``31
        percent'' and inserting ``the third to the lowest rate of tax
        under section 1(c)''.
            (10) Section 3406(a)(1) is amended by striking ``equal to
        31 percent of such payment'' and inserting ``equal to the
        product of the third to the lowest rate of tax under section
        1(c) and such payment''.
            (11) Section 13273 of the Revenue Reconciliation Act of
        1993 is amended by striking ``28 percent'' and inserting ``the
        third to the lowest rate of tax under section 1(c) of the
        Internal Revenue Code of 1986''.
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply to taxable years
        beginning after December 31, 2000.
            (2) Amendments to withholding provisions.--The amendments
        made by paragraphs (6), (7), (8), (9), (10), and (11) of
        subsection (c) shall apply to amounts paid after the 60th day
        after the date of the enactment of this Act.

SEC. 3. PROTECTION OF SOCIAL SECURITY AND MEDICARE.

    The amounts transferred to any trust fund under the Social Security
Act shall be determined as if this Act had not been enacted.

            Passed the House of Representatives March 8, 2001.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.

Output: Economic Growth and Tax Relief Act of 2001 - States that tax rate revisions made by this Act shall not be treated as a tax rate change for purposes of applying the pre-and post-change tax rates under section 15 of the Internal Revenue Code. (Such provision would otherwise apply two tax rates to income in the same tax year, depending upon effective date.)Amends the Code, as of tax year 2001, to establish (in addition to existing brackets) a 12 percent individual tax bracket for each filing status. Caps taxable income levels for the 12 percent bracket at: (1) $12,000 for married individuals filing jointly; (2) $10,000 for heads of households; and (3) $6,000 for unmarried individuals or married individuals filing separately. Applies the current 15 percent bracket to income levels above the 12 percent caps but below current 15 percent caps.Prohibits minimum bracket amount inflation adjustments through tax year 2006. Revises the cost-of-living adjustment formula, as of tax year 2007.Provides, beginning in tax year 2002, for specified reductions in the 12, (maintaining the revised 15 percent bracket without further change), 28, 31, 36, and 39.6 percent individual (and estate) brackets, so that as of 2006 and thereafter, there shall be four tax brackets of 10, 15, 25, and 33 percent.Repeals mandatory reductions in the additional (three or more children) child tax credit and the earned income credit for taxpayers subject to the alternative minimum tax.Revises current tax rates in conformity with the amendments made by this Act respecting: (1) accumulated corporate earnings; (2) personal holding companies; (3) voluntary withholding on certain Federal payments, unemployment benefits, gambling winnings, and Indian casino profits; (3) backup withholding; and (4) supplemental wage payments.States that amounts transferred to any Social Security Act trust fund shall be determined as if this Act had not been enacted.