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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Start-up Savings
Accounts Act of 2011''.

SEC. 2. ESTABLISHMENT OF SMALL BUSINESS START-UP SAVINGS ACCOUNTS.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new section:

``SEC. 7529. SMALL BUSINESS START-UP SAVINGS ACCOUNTS.

    ``(a) In General.--An individual or an eligible small business may
enter into an agreement with the Secretary to establish a small
business start-up savings account.
    ``(b) Small Business Start-Up Savings Account.--For purposes of
this section, the term `small business start-up savings account' means
a trust created or organized in the United States for the benefit of
the account beneficiary, but only if the written governing instrument
creating the trust meets the following requirements:
            ``(1) Except as provided in subsection (d)(3) in the case
        of a rollover contribution, no contribution will be accepted
        unless it is in cash, and contributions will not be accepted
        for the taxable year on behalf of any account beneficiary in
        excess of the amount in effect for such taxable year under
        subsection (d)(2).
            ``(2) The trustee is a bank (as defined in section 408(n))
        or such other person who demonstrates to the satisfaction of
        the Secretary that the manner in which such other person will
        administer the trust will be consistent with the requirements
        of this section.
            ``(3) No part of the trust funds will be invested in life
        insurance contracts.
            ``(4) The interest of an individual in the balance of his
        account is nonforfeitable.
            ``(5) The assets of the trust will not be commingled with
        other property except in a common trust fund or common
        investment fund.
    ``(c) Eligible Small Business.--For purposes of this section, the
term `eligible small business' means, with respect to any taxable year,
any person engaged in a trade or business if the average number of
employees employed by such person on business days during the taxable
year was 500 or fewer.
    ``(d) Treatment of Contributions.--
            ``(1) In general.--There shall be allowed as a deduction
        for the taxable year an amount equal to so much of the account
        beneficiary's contributions for the taxable year to all small
        business start-up savings accounts maintained for the benefit
        of such beneficiary as do not exceed the contribution
        limitations in effect for the taxable year under paragraph (2).
            ``(2) Contribution limitation.--
                    ``(A) In general.--The amount allowable as a
                deduction under paragraph (1) with respect to all small
                business start-up savings accounts maintained for the
                benefit of any person shall not exceed the lesser of--
                            ``(i) $10,000, or
                            ``(ii) $150,000, reduced by the aggregate
                        contributions by such person for all taxable
                        years with respect to all small business start-
                        up savings accounts of the taxpayer.
                    ``(B) Cost of living adjustment.--
                            ``(i) In general.--In the case of a taxable
                        year beginning after 2011, the $10,000 amount
                        in subparagraph (A) shall be increased by an
                        amount equal to--
                                    ``(I) such dollar amount,
                                multiplied by
                                    ``(II) the cost-of-living
                                adjustment determined under section
                                1(f)(3) for the calendar year in which
                                the taxable year begins, determined by
                                substituting `calendar year 2010' for
                                `calendar year 1992' in subparagraph
                                (B) thereof.
                            ``(ii) Rounding.--If any amount as adjusted
                        under clause (i) is not a multiple of $500,
                        such amount shall be rounded to the next lowest
                        multiple of $500.
            ``(3) Rollovers from retirement plans not allowed.--Under
        regulations prescribed by the Secretary, a person may make a
        rollover contribution to a small business start-up savings
        account only in the case of a rollover from another small
        business start-up savings account.
            ``(4) Treated as deduction for individuals and
        corporations.--For purposes of chapter 1, the deduction allowed
        under paragraph (1) shall be treated as a deduction specified
        in part VI of subchapter B of chapter 1 (relating to itemized
        deductions for individuals and corporations).
    ``(e) Treatment of Distributions.--
            ``(1) Tax treatment.--
                    ``(A) Exclusion of qualified distributions.--Any
                qualified distribution from a small business start-up
                savings account shall not be includible in gross
                income.
                    ``(B) Inclusion of other distributions.--Any
                distribution from a small business start-up savings
                account which is not a qualified distribution shall be
                included in gross income.
            ``(2) Qualified distribution.--For purposes of this
        subsection, the term `qualified distribution' means, with
        respect to any taxable year, any payment or distribution from a
        small business start-up savings account--
                    ``(A) to the extent the amount of such payment or
                distribution does not exceed the sum of--
                            ``(i) the aggregate amounts paid or
                        incurred by the taxpayer for such taxable year
                        with respect to the taxpayer's trade or
                        business for the purchase of equipment or
                        facilities, marketing, training, incorporation,
                        and accounting fees, and
                            ``(ii) the aggregate capital contributions
                        of the taxpayer with respect to an eligible
                        small business for the taxable year (but only
                        to the extent such amounts are used by such
                        small business for purposes described in clause
                        (i)), and
                    ``(B) which, in the case of a payment or
                distribution subsequent to the first payment or
                distribution from such account (or any predecessor to
                such account)--
                            ``(i) is made not later than the close of
                        the 5th taxable year beginning after the date
                        of such first payment or distribution, and
                            ``(ii) is made with respect to the same
                        eligible small business with respect to which
                        such first payment or distribution was made.
            ``(3) Treatment after death of account beneficiary.--
                    ``(A) In general.--If, by reason of the death of
                the account beneficiary, any person acquires the
                account beneficiary's interest in a small business
                start-up savings account--
                            ``(i) such account shall cease to be a
                        small business start-up savings account as of
                        the date of death, and
                            ``(ii) an amount equal to the fair market
                        value of the assets in such account on such
                        date shall be includible--
                                    ``(I) in the case of a person who
                                is not the estate of such beneficiary,
                                in such person's gross income for the
                                taxable year which includes such date,
                                or
                                    ``(II) in the case of a person who
                                is the estate of such beneficiary, in
                                such beneficiary's gross income for the
                                last taxable year of such beneficiary.
                    ``(B) Special rules.--
                            ``(i) Reduction of inclusion for predeath
                        expenses.--The amount includible in gross
                        income under subparagraph (A) shall be reduced
                        by the amounts described in paragraph (2) which
                        were incurred by the decedent before the date
                        of the decedent's death and paid by such person
                        within 1 year after such date.
                            ``(ii) Deduction for estate taxes.--An
                        appropriate deduction shall be allowed under
                        section 691(c) to any person (other than the
                        decedent) with respect to amounts included in
                        gross income under subparagraph (A)(ii)(I) by
                        such person.
            ``(4) Treatment for failure to be treated as eligible small
        business.--If for any taxable year a taxpayer which holds a
        small business start-up savings account as an eligible small
        business ceases to be an eligible small business--
                    ``(A) such account shall cease to be a small
                business start-up savings account, and
                    ``(B) the balance of such account shall be treated
                as paid out for such taxable year in a distribution
                which is not a qualified distribution.
    ``(f) Special Rules.--
            ``(1) Denial of double benefit.--Any deduction or credit
        otherwise allowed for the taxable year with respect to amounts
        described in subsection (e)(2)(A) shall be reduced by an amount
        equal to the qualified distributions attributable to such
        amounts. The adjusted basis of any property placed in service
        for the taxable year shall be reduced by the amount of any
        qualified distributions attributable to such property. For
        purposes of this paragraph, qualified distributions shall first
        be treated as attributable to amounts described in subsection
        (e)(2)(A), then to property placed in service for the taxable
        year.
            ``(2) Aggregation rule.--For purposes of this section, all
        persons treated as a single employer under subsection (a) or
        (b) of section 52, or subsection (m) or (o) of section 414,
        shall be treated as one person.''.
    (b) Excise Tax on Excess Contributions and Nonqualified
Distributions.--Subtitle D of the Internal Revenue Code of 1986 is
amended by adding at the end the following new chapter:

         ``CHAPTER 50--SMALL BUSINESS START-UP SAVINGS ACCOUNTS

``Sec. 5000C. Tax on excess contributions to small business start-up
                            savings accounts.
``Sec. 5000D. Tax on nonqualified distributions from small business
                            start-up savings accounts.

``SEC. 5000C. TAX ON EXCESS CONTRIBUTIONS TO SMALL BUSINESS START-UP
              SAVINGS ACCOUNTS.

    ``(a) In General.--In the case of a small business start-up savings
account (within the meaning of section 7529) there is imposed for each
taxable year a tax in an amount equal to 6 percent of the amount of the
excess contributions to such taxpayer's account (determined as of the
close of the taxable year).
    ``(b) Limitation.--The amount of tax imposed by subsection (a)
shall not exceed 6 percent of the value of the account (determined as
of the close of the taxable year).
    ``(c) Excess Contributions.--For purposes of this section, in the
case of contributions to all small business start-up savings accounts
maintained for the benefit of a person, the term `excess contributions'
means the sum of--
            ``(1) the excess (if any) of--
                    ``(A) the amount contributed to such accounts for
                the taxable year, over
                    ``(B) the amount allowable as a contribution under
                section 7529(d)(2)(A) for such taxable year, and
            ``(2) the amount determined under this subsection for the
        preceding taxable year, reduced by the sum of--
                    ``(A) the distributions out of the accounts for the
                taxable year, and
                    ``(B) the excess (if any) of--
                            ``(i) the maximum amount allowable as a
                        contribution under section 7529(d)(2)(A) for
                        such taxable year, over
                            ``(ii) the amount contributed to such
                        accounts for such taxable year.

``SEC. 5000D. TAX ON NONQUALIFIED DISTRIBUTIONS FROM SMALL BUSINESS
              START-UP SAVINGS ACCOUNTS.

    ``(a) In General.--If for any taxable year an amount is paid or
distributed out of a taxpayer's small business start-up savings
account, there is imposed for such taxable year a tax in an amount
equal to 10 percent of the portion of such amount which is includible
in the gross income of the taxpayer.
    ``(b) Exception for Disability or Death.--Subsection (a) shall not
apply if the payment or distribution is made after the account
beneficiary becomes disabled within the meaning of section 72(m)(7)
(but only if such beneficiary's account was created before becoming so
disabled) or dies.

``SEC. 5000E. CROSS REFERENCE.

    ``For prohibited transactions, see section 4975.''.
    (c) Prohibited Transactions.--
            (1) In general.--Paragraph (1) of section 4975(e) of such
        Code is amended by striking ``or'' at the end of subparagraph
        (F), by striking the period at the end of subparagraph and
        inserting ``, or'', and by adding at the end the following new
        subparagraph:
                    ``(H) a small business start-up savings account
                (within the meaning of section 7529).''.
            (2) Special rule for ceasing to be a small business start-
        up savings account.--Section 4975(d) of such Code (relating to
        tax on prohibited transactions) is amended by adding at the end
        the following new paragraph:
            ``(7) Special rule for small business start-up savings
        account.--An individual for whose benefit a small business
        start-up savings account (within the meaning of section 7529)
        is established shall be exempt from the tax imposed by this
        section with respect to any transaction concerning such account
        (which would otherwise be taxable under this section) if, with
        respect to such transaction, the account ceases to be a small
        business start-up savings account by reason of the application
        of paragraph (3) or (4) of section 7529(e) to such account.''.
    (d) Deduction Allowed Whether or Not Individual Itemizes.--
Subsection (a) of section 62 of such Code is amended by adding at the
end the following new paragraph:
            ``(22) Contributions to small business start-up savings
        accounts.--The deduction allowed by section 7529(d)(1)(A).''.
    (e) Conforming Amendments.--
            (1) The table of chapters for subtitle D such Code is
        amended by adding at the end the following new item:

       ``Chapter 50. Small Business Start-Up Savings Accounts''.

            (2) The table of sections for chapter 77 of such Code is
        amended by inserting after the item relating to section 7528
        the following new item:

``Sec. 7529. Small Business Start-Up Savings Accounts.''.
    (f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2010.

Output:
Small Business Start-up Savings Accounts Act of 2011 - Amends the Internal Revenue Code to allow businesses with 500 or fewer employees to establish small business start-up savings accounts for the payment of certain business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Requires all distributions from such accounts for payment of business expenses to be completed within five years after the first account distribution.

Allows a tax deduction for contributions to a start-up savings account, limited to the lesser of: (1) $10,000, or (2) $150,000 reduced by the aggregate account contributions for all taxable years. Excludes distributions from such accounts from gross income for income tax purposes. Imposes an excise tax on excess contributions to and for nonqualified distributions from such accounts.


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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teachers and First Responders Back
to Work Act of 2011''.

                     TITLE I--TEACHER STABILIZATION

SEC. 101. PURPOSE.

    The purpose of this title is to provide funds to States to prevent
teacher layoffs and support the creation of additional jobs in public
early childhood, elementary, and secondary education in the 2011-2012
and 2012-2013 school years.

SEC. 102. GRANTS FOR THE OUTLYING AREAS AND THE SECRETARY OF THE
              INTERIOR; AVAILABILITY OF FUNDS.

    (a) Reservation of Funds.--From the amount appropriated to carry
out this title under section 111, the Secretary--
            (1) shall reserve up to one-half of one percent to provide
        assistance to the outlying areas on the basis of their
        respective needs, as determined by the Secretary, for
        activities consistent with this part under such terms and
        conditions as the Secretary may determine;
            (2) shall reserve up to one-half of one percent to provide
        assistance to the Secretary of the Interior to carry out
        activities consistent with this part, in schools operated or
        funded by the Bureau of Indian Education; and
            (3) may reserve up to $2,000,000 for administration and
        oversight of this part, including program evaluation.
    (b) Availability of Funds.--Funds made available under section 111
shall remain available to the Secretary until September 30, 2012.

SEC. 103. STATE ALLOCATION.

    (a) Allocation.--After reserving funds under section 102(a), the
Secretary shall allocate to the States--
            (1) 60 percent on the basis of their relative population of
        individuals aged 5 through 17; and
            (2) 40 percent on the basis of their relative total
        population.
    (b) Awards.--From the funds allocated under subsection (a), the
Secretary shall make a grant to the Governor of each State who submits
an approvable application under section 104.
    (c) Alternate Distribution of Funds.--
            (1) In general.--If, within 30 days after the date of
        enactment of this Act, a Governor has not submitted an
        approvable application to the Secretary, the Secretary shall,
        consistent with paragraph (2), provide for funds allocated to
        that State to be distributed to another entity or other
        entities in the State for the support of early childhood,
        elementary, and secondary education, under such terms and
        conditions as the Secretary may establish.
            (2) Maintenance of effort.--
                    (A) Governor assurance.--The Secretary shall not
                allocate funds under paragraph (1) unless the Governor
                of the State provides an assurance to the Secretary
                that the State will, for fiscal years 2012 and 2013,
                meet the requirements of section 108.
                    (B) Special rule.--Notwithstanding subparagraph
                (A), the Secretary may allocate up to 50 percent of the
                funds that are available to the State under paragraph
                (1) to another entity or entities in the State,
                provided that the State educational agency submits data
                to the Secretary demonstrating that the State will for
                fiscal year 2012 meet the requirements of section
                108(a) or the Secretary otherwise determines that the
                State will meet those requirements, or such comparable
                requirements as the Secretary may establish, for that
                year.
            (3) Requirements.--An entity that receives funds under
        paragraph (1) shall use those funds in accordance with the
        requirements of this title.
    (d) Reallocation.--If a State does not receive funding under this
title or only receives a portion of its allocation under subsection
(c), the Secretary shall reallocate the State's entire allocation or
the remaining portion of its allocation, as the case may be, to the
remaining States in accordance with subsection (a).

SEC. 104. STATE APPLICATION.

    The Governor of a State desiring to receive a grant under this
title shall submit an application to the Secretary within 30 days of
the date of enactment of this Act, in such manner, and containing such
information, as the Secretary may reasonably require to determine the
State's compliance with applicable provisions of law.

SEC. 105. STATE RESERVATION AND RESPONSIBILITIES.

    (a) Reservation.--Each State receiving a grant under section 103(b)
may reserve--
            (1) not more than 10 percent of the grant funds for awards
        to State-funded early learning programs; and
            (2) not more than 2 percent of the grant funds for the
        administrative costs of carrying out its responsibilities under
        this title.
    (b) State Responsibilities.--Each State receiving a grant under
this title shall, after reserving any funds under subsection (a)--
            (1) use the remaining grant funds only for awards to local
        educational agencies for the support of early childhood,
        elementary, and secondary education; and
            (2) distribute those funds, through subgrants, to its local
        educational agencies by distributing--
                    (A) 60 percent on the basis of the local
                educational agencies' relative shares of enrollment;
                and
                    (B) 40 percent on the basis of the local
                educational agencies' relative shares of funds received
                under part A of title I of the Elementary and Secondary
                Education Act of 1965 for fiscal year 2011; and
            (3) make those funds available to local educational
        agencies no later than 100 days after receiving a grant from
        the Secretary.
    (c) Prohibitions.--A State shall not use funds received under this
title to directly or indirectly--
            (1) establish, restore, or supplement a rainy-day fund;
            (2) supplant State funds in a manner that has the effect of
        establishing, restoring, or supplementing a rainy-day fund;
            (3) reduce or retire debt obligations incurred by the
        State; or
            (4) supplant State funds in a manner that has the effect of
        reducing or retiring debt obligations incurred by the State.

SEC. 106. LOCAL EDUCATIONAL AGENCIES.

    Each local educational agency that receives a subgrant under this
title--
            (1) shall use the subgrant funds only for compensation and
        benefits and other expenses, such as support services,
        necessary to retain existing employees, recall or rehire former
        employees, or hire new employees to provide early childhood,
        elementary, or secondary educational and related services;
            (2) shall obligate those funds no later than September 30,
        2013; and
            (3) may not use those funds for general administrative
        expenses or for other support services or expenditures, as
        those terms are defined by the National Center for Education
        Statistics in the Common Core of Data, as of the date of
        enactment of this Act.

SEC. 107. EARLY LEARNING.

    Each State-funded early learning program that receives funds under
this title shall--
            (1) use those funds only for compensation, benefits, and
        other expenses, such as support services, necessary to retain
        early childhood educators, recall or rehire former early
        childhood educators, or hire new early childhood educators to
        provide early learning services; and
            (2) obligate those funds no later than September 30, 2013.

SEC. 108. MAINTENANCE OF EFFORT.

    (a) The Secretary shall not allocate funds to a State under this
title unless the State provides an assurance to the Secretary that--
            (1) for State fiscal year 2012--
                    (A) the State will maintain State support for early
                childhood, elementary, and secondary education (in the
                aggregate or on the basis of expenditure per pupil) and
                for public institutions of higher education (not
                including support for capital projects or for research
                and development or tuition and fees paid by students)
                at not less than the level of such support for each of
                the 2 categories for State fiscal year 2011; or
                    (B) the State will maintain State support for early
                childhood, elementary, and secondary education and for
                public institutions of higher education (not including
                support for capital projects or for research and
                development or tuition and fees paid by students) at a
                percentage of the total revenues available to the State
                that is equal to or greater than the percentage
                provided for State fiscal year 2011; and
            (2) for State fiscal year 2013--
                    (A) the State will maintain State support for early
                childhood, elementary, and secondary education (in the
                aggregate or on the basis of expenditure per pupil) and
                for public institutions of higher education (not
                including support for capital projects or for research
                and development or tuition and fees paid by students)
                at not less than the level of such support for each of
                the two categories for State fiscal year 2012; or
                    (B) the State will maintain State support for early
                childhood, elementary, and secondary education and for
                public institutions of higher education (not including
                support for capital projects or for research and
                development or tuition and fees paid by students) at a
                percentage of the total revenues available to the State
                that is equal to or greater than the percentage
                provided for State fiscal year 2012.
    (b) Waiver.--The Secretary may waive the requirements of this
section if the Secretary determines that a waiver would be equitable
due to--
            (1) exceptional or uncontrollable circumstances, such as a
        natural disaster; or
            (2) a precipitous decline in the financial resources of the
        State.

SEC. 109. REPORTING.

    Each State that receives a grant under this title shall submit, on
an annual basis, a report to the Secretary that contains--
            (1) a description of how funds received under this part
        were expended or obligated; and
            (2) an estimate of the number of jobs supported by the
        State using funds received under this title.

SEC. 110. DEFINITIONS.

    In this title:
            (1) Except as otherwise provided, the terms ``local
        educational agency'', ``outlying area'', ``Secretary'',
        ``State'', and ``State educational agency'' have the meanings
        given those terms in section 9101 of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 7801).
            (2) The term ``State'' does not include an outlying area.
            (3) The term ``early childhood educator'' means an
        individual who--
                    (A) works directly with children in a State-funded
                early learning program in a low-income community;
                    (B) is involved directly in the care, development,
                and education of infants, toddlers, or young children
                age five and under; and
                    (C) has completed a baccalaureate or advanced
                degree in early childhood development or early
                childhood education, or in a field related to early
                childhood education.
            (4) The term ``State-funded early learning program'' means
        a program that provides educational services to children from
        birth to kindergarten entry and receives funding from the
        State.

SEC. 111. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated, and there are
appropriated, $30,000,000,000 to carry out this title for fiscal year
2012.

                TITLE II--FIRST RESPONDER STABILIZATION

SEC. 201. PURPOSE.

    The purpose of this title is to provide funds to States and
localities to prevent layoffs of, and support the creation of
additional jobs for, law enforcement officers and other first
responders.

SEC. 202. GRANT PROGRAM.

    The Attorney General shall carry out a competitive grant program
pursuant to section 1701 of title I of the Omnibus Crime Control and
Safe Streets Act of 1968 (42 U.S.C. 3796dd) for hiring, rehiring, or
retention of career law enforcement officers under part Q of such
title. Grants awarded under this section shall not be subject to
subsections (g) or (i) of section 1701 or to section 1704 of such Act
(42 U.S.C. 3796dd-3(c)).

SEC. 203. APPROPRIATIONS.

    There are hereby appropriated to the Community Oriented Policing
Stabilization Fund out of any money in the Treasury not otherwise
obligated, $5,000,000,000, to remain available until September 30,
2012, of which $4,000,000,000 shall be for the Attorney General to
carry out the competitive grant program under section 202; and of which
$1,000,000,000 shall be transferred by the Attorney General to a First
Responder Stabilization Fund from which the Secretary of Homeland
Security shall make competitive grants for hiring, rehiring, or
retention pursuant to the Federal Fire Prevention and Control Act of
1974 (15 U.S.C. 2201 et seq.), to carry out section 34 of such Act (15
U.S.C. 2229a). In making such grants, the Secretary may grant waivers
from the requirements in subsections (a)(1)(A), (a)(1)(B), (a)(1)(E),
(c)(1), (c)(2), and (c)(4)(A) of section 34. Of the amounts
appropriated herein, not to exceed $8,000,000 shall be for
administrative costs of the Attorney General, and not to exceed
$2,000,000 shall be for administrative costs of the Secretary of
Homeland Security.

                   TITLE III--SURTAX ON MILLIONAIRES

SEC. 301. SURTAX ON MILLIONAIRES.

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

                  ``PART VIII--SURTAX ON MILLIONAIRES

``Sec. 59B. Surtax on millionaires.

``SEC. 59B. SURTAX ON MILLIONAIRES.

    ``(a) General Rule.--In the case of a taxpayer other than a
corporation for any taxable year beginning after 2012, there is hereby
imposed (in addition to any other tax imposed by this subtitle) a tax
equal to 0.5 percent of so much of the modified adjusted gross income
of the taxpayer for such taxable year as exceeds $1,000,000 ($500,000,
in the case of a married individual filing a separate return).
    ``(b) Inflation Adjustment.--
            ``(1) In general.--In the case of any taxable year
        beginning after 2013, each dollar amount under subsection (a)
        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, determined by substituting
                `calendar year 2011' for `calendar year 1992' in
                subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph
        (1) is not a multiple of $10,000, such amount shall be rounded
        to the next highest multiple of $10,000.
    ``(c) Modified Adjusted Gross Income.--For purposes of this
section, the term `modified adjusted gross income' means adjusted gross
income reduced by any deduction (not taken into account in determining
adjusted gross income) allowed for investment interest (as defined in
section 163(d)). In the case of an estate or trust, adjusted gross
income shall be determined as provided in section 67(e).
    ``(d) Special Rules.--
            ``(1) Nonresident alien.--In the case of a nonresident
        alien individual, only amounts taken into account in connection
        with the tax imposed under section 871(b) shall be taken into
        account under this section.
            ``(2) Citizens and residents living abroad.--The dollar
        amount in effect under subsection (a) shall be decreased by the
        excess of--
                    ``(A) the amounts excluded from the taxpayer's
                gross income under section 911, over
                    ``(B) the amounts of any deductions or exclusions
                disallowed under section 911(d)(6) with respect to the
                amounts described in subparagraph (A).
            ``(3) Charitable trusts.--Subsection (a) shall not apply to
        a trust all the unexpired interests in which are devoted to one
        or more of the purposes described in section 170(c)(2)(B).
            ``(4) Not treated as tax imposed by this chapter for
        certain purposes.--The tax imposed under this section shall not
        be treated as tax imposed by this chapter for purposes of
        determining the amount of any credit under this chapter or for
        purposes of section 55.''.
    (b) Clerical Amendment.--The table of parts for subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new item:

                ``part viii. surtax on millionaires.''.

    (c) Section 15 Not to Apply.--The amendment made by subsection (a)
shall not be treated as a change in a rate of tax for purposes of
section 15 of the Internal Revenue Code of 1986.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2012.

Output:
Teachers and First Responders Back to Work Act of 2011 - Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services.

Allows states to reserve up to 10% of their grant for awards, for the same purposes, to state-funded early learning programs.

Requires LEAs and state-funded early learning programs to obligate such funds by the close of FY2013.

Prohibits the use of such grants to supplant state funding for education.

Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers.

Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974.

Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 0.5% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Homeland Security Professional
Development Act of 2006''.

SEC. 2. ESTABLISHMENT OF PROFESSIONAL DEVELOPMENT PROGRAMS AT THE
              DEPARTMENT OF HOMELAND SECURITY.

    (a) In General.--Title VIII of the Homeland Security Act of 2002 (6
U.S.C. 361 et seq.) is amended by inserting after section 843 the
following:

``SEC. 844. HOMELAND SECURITY MENTORING PROGRAM.

    ``(a) Establishment.--
            ``(1) In general.--Not later than 180 days after the date
        of enactment of this section, the Secretary shall establish the
        Homeland Security Mentoring Program (in this section referred
        to as the `Mentoring Program') for employees of the Department.
        The Mentoring Program shall use applicable best practices,
        including those from the Chief Human Capital Officers Council.
            ``(2) Goals.--The Mentoring Program established by the
        Secretary--
                    ``(A) shall be established in accordance with the
                Department Human Capital Strategic Plan;
                    ``(B) shall incorporate Department human capital
                strategic plans and activities, and address critical
                human capital deficiencies, recruitment and retention
                efforts, and succession planning within the Federal
                workforce of the Department;
                    ``(C) shall enable employees within the Department
                to share expertise, values, skills, resources,
                perspectives, attitudes and proficiencies to develop
                and foster a cadre of qualified employees and future
                leaders;
                    ``(D) shall incorporate clear learning goals,
                objectives, meeting schedules, and feedback processes
                that will help employees, managers, and executives
                enhance skills and knowledge of the Department while
                reaching professional and personal goals;
                    ``(E) shall enhance professional relationships,
                contacts, and networking opportunities among the
                employees of the Department;
                    ``(F) shall complement and incorporate (but not
                replace) mentoring and training programs within the
                Department in effect on the date of enactment of this
                section; and
                    ``(G) may promote cross-disciplinary mentoring and
                training opportunities that include provisions for
                intradepartmental rotational opportunities, in
                accordance with human capital goals and plans that
                foster a more diversified and effective Federal
                workforce of the Department.
            ``(3) Training leaders council.--
                    ``(A) Establishment.--The Training Leaders Council
                established by the Chief Human Capital Officer shall
                administer the Mentoring Program.
                    ``(B) Responsibilities.--The Training Leaders
                Council shall--
                            ``(i) provide oversight of the
                        establishment and implementation of the
                        Mentoring Program;
                            ``(ii) establish a framework that supports
                        the goals of the Mentoring Program and promotes
                        cross-disciplinary mentoring and training;
                            ``(iii) identify potential candidates to be
                        mentors or mentees and select candidates for
                        admission into the Mentoring Program;
                            ``(iv) formalize mentoring assignments
                        within the Department;
                            ``(v) formulate individual development
                        plans that reflect the needs of the Department,
                        the mentor, and the mentee;
                            ``(vi) coordinate with mentoring programs
                        in the Department in effect on the date of
                        enactment of this section; and
                            ``(vii) establish target enrollment numbers
                        for the size and scope of the Mentoring
                        Program, under the human capital goals and
                        plans of the Department.
            ``(4) Selection of participants for mentoring program.--
                    ``(A) In general.--The Mentoring Program shall
                consist of middle and senior level employees of the
                Department with significant experience who shall serve
                as mentors for junior and entry level employees and
                employees who are critical to Department succession
                plans and programs.
                    ``(B) Selection of mentors.--Mentors shall be
                employees who--
                            ``(i) understand the organization and
                        culture of the Department;
                            ``(ii) understand the aims of mentoring in
                        Federal public service;
                            ``(iii) are available and willing to spend
                        time with the mentee, giving appropriate
                        guidance and feedback;
                            ``(iv) enjoy helping others and are open-
                        minded, flexible, empathetic, and encouraging;
                        and
                            ``(v) have very good communications skills,
                        and stimulate the thinking and reflection of
                        mentees.
                    ``(C) Selection of mentees.--Mentees shall be
                motivated employees who possess potential for future
                leadership and management roles within the Department.
            ``(5) Roles and responsibilities of participants in the
        mentoring program.--
                    ``(A) Mentors.--
                            ``(i) Role.--A mentor shall serve as a
                        model, motivator, and counselor to a mentee.
                            ``(ii) Limitation.--Any person who is the
                        immediate supervisor of an employee and
                        evaluates the performance of that employee may
                        not be a mentor to that employee under the
                        Mentor Program.
                            ``(iii) Responsibilities.--The
                        responsibilities of a mentor may include--
                                    ``(I) helping the mentee set short-
                                term learning objectives and long-term
                                career goals;
                                    ``(II) helping the mentee
                                understand the organizational culture
                                of the Department;
                                    ``(III) recommending or creating
                                learning opportunities;
                                    ``(IV) providing informal education
                                and training in areas such as
                                communication, critical thinking,
                                responsibility, flexibility, and
                                teamwork; and
                                    ``(V) pointing out the strengths
                                and areas for development of the
                                mentee.
                    ``(B) Mentees.--The responsibilities of the mentee
                may include--
                            ``(i) defining short-term learning
                        objectives and long-term career goals;
                            ``(ii) participating in learning
                        opportunities to broaden knowledge of the
                        Department; and
                            ``(iii) participating in professional
                        opportunities to improve a particular career
                        area, develop an area of technical expertise,
                        grow professionally, and expand leadership
                        abilities.
            ``(6) Reporting.--Not later than 180 days after the date of
        the establishment of the Mentoring Program, the Secretary shall
        submit a report on the status of the Mentoring Program and
        enrollment, including the number of mentors and mentees in each
        component of the Department and how the Mentoring Program is
        being used in succession planning and leadership development
        to--
                    ``(A) the Committee on Homeland Security and
                Governmental Affairs of the Senate;
                    ``(B) the Committee on Homeland Security of the
                House of Representatives; and
                    ``(C) the Committee on Government Reform of the
                House of Representatives.

``SEC. 845. HOMELAND SECURITY ROTATION PROGRAM.

    ``(a) Establishment.--
            ``(1) In general.--Not later than 180 days after the date
        of enactment of this section, the Secretary shall establish the
        Homeland Security Rotation Program (in this section referred to
        as the `Rotation Program') for employees of the Department. The
        Rotation Program shall use applicable best practices, including
        those from the Chief Human Capital Officers Council.
            ``(2) Goals.--The Rotation Program established by the
        Secretary shall--
                    ``(A) be established in accordance with the
                Department Human Capital Strategic Plan;
                    ``(B) provide middle level employees in the
                Department the opportunity to broaden their knowledge
                through exposure to other components of the Department;
                    ``(C) expand the knowledge base of the Department
                by providing for rotational assignments of employees to
                other components;
                    ``(D) build professional relationships and contacts
                among the employees in the Department;
                    ``(E) invigorate the workforce with exciting and
                professionally rewarding opportunities;
                    ``(F) incorporate Department human capital
                strategic plans and activities, and address critical
                human capital deficiencies, recruitment and retention
                efforts, and succession planning within the Federal
                workforce of the Department; and
                    ``(G) complement and incorporate (but not replace)
                rotational programs within the Department in effect on
                the date of enactment of this section.
            ``(3) Training leaders council.--
                    ``(A) In general.--The Training Leaders Council
                established by the Chief Human Capital Officer shall
                administer the Rotation Program.
                    ``(B) Responsibilities.--The Training Leaders
                Council shall--
                            ``(i) provide oversight of the
                        establishment and implementation of the
                        Rotation Program;
                            ``(ii) establish a framework that supports
                        the goals of the Rotation Program and promotes
                        cross-disciplinary rotational opportunities;
                            ``(iii) establish eligibility for employees
                        to participate in the Rotation Program and
                        select participants from employees who apply;
                            ``(iv) establish incentives for employees
                        to participate in the Rotation Program,
                        including promotions and employment
                        preferences;
                            ``(v) ensure that the Rotation Program
                        provides professional education and training;
                            ``(vi) ensure that the Rotation Program
                        develops qualified employees and future leaders
                        with broad-based experience throughout the
                        Department;
                            ``(vii) provide for greater interaction
                        among employees in components of the
                        Department; and
                            ``(viii) coordinate with rotational
                        programs within the Department in effect on the
                        date of enactment of this section.
            ``(4) Allowances, privileges, and benefits.--All
        allowances, privileges, rights, seniority, and other benefits
        of employees participating in the Rotation Program shall be
        preserved.
            ``(5) Reporting.--Not later than 180 days after the date of
        the establishment of the Rotation Program, the Secretary shall
        submit a report on the status of the Rotation Program,
        including a description of the Rotation Program, the number of
        employees participating, and how the Rotation Program is used
        in succession planning and leadership development to--
                    ``(A) the Committee on Homeland Security and
                Governmental Affairs of the Senate;
                    ``(B) the Committee on Homeland Security of the
                House of Representatives; and
                    ``(C) the Committee on Government Reform of the
                House of Representatives.''.
    (b) Technical and Conforming Amendment.--Section 1(b) of the
Homeland Security Act of 2002 (6 U.S.C. 101) is amended by inserting
after the item relating to section 843 the following:

``Sec. 844. Homeland Security Mentoring Program.
``Sec. 845. Homeland Security Rotation Program.''.

SEC. 3. REPORTS TO CONGRESS.

    (a) In General.--Chapter 41 of title 5, United States Code is
amended by adding at the end the following:

``SEC. 4122. REPORTS TO CONGRESS.

    ``The Director of the Office of Personnel Management shall report
annually to the Committee on Homeland Security and Governmental Affairs
of the Senate and the Committee on Government Reform of the House of
Representatives on the training, mentoring, and succession plans and
programs of Federal agencies, including the number of participants, the
structure of the programs, and how participants are used for leadership
development and succession planning programs.''.
    (b) Technical and Conforming Amendment.--The table of sections for
chapter 41 of title 5, United States Code, is amended by inserting
after the item relating to section 4121 the following:

``4122.  Reports to Congress.''.

SEC. 4. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as necessary to
carry out this Act.

Output:
Homeland Security Professional Development Act of 2006 - Amends the Homeland Security Act of 2002 to direct the Secretary of the Department of Homeland Security (DHS) to establish: (1) the Homeland Security Mentoring Program for DHS employees, the goals of which shall include addressing critical human capital deficiencies, recruitment and retention efforts, and succession planning and promoting cross-disciplinary mentoring and training opportunities; and (2) the Homeland Security Rotation Program to provide middle level DHS employees the opportunity to broaden their knowledge through exposure to other DHS components. Requires such programs to be: (1) established in accordance with DHS's Human Capital Strategic Plan; and (2) administered by the Training Leaders Council (established by the Chief Human Capital Officer).

Requires the Director of the Office of Personnel Management (OPM) to report annually to specified congressional committees on the training, mentoring, and succession plans and programs of federal agencies.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Providing Retaliation Options
against Those Engaging in Cyberattacks Targeting the United States
Act'' or ``PROTECT US Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Article XXI of the GATT 1994 (as such term is defined
        in section 2(1)(B) of the Uruguay Round Agreements Act (19
        U.S.C. 3501(1)(B))) allows a member of the World Trade
        Organization to take any action which such member considers
        necessary for the protection of such member's essential
        security interests.
            (2) Protecting the United States from malicious cyber-
        enabled activities is essential to the security interests of
        the United States.

SEC. 3. IMPOSITION OF PENALTIES ON STATE-SPONSORS OF CYBERATTACKS.

    (a) In General.--The President is authorized to impose penalties
described in subsection (c) with respect to each country on the list
required by subsection (b).
    (b) List of State-Sponsors of Cyberattacks.--
            (1) In general.--Not later than 60 days after the date of
        the enactment of this Act, the President shall submit to
        Congress a list of countries designated as state-sponsors of
        cyberattacks pursuant to paragraph (2).
            (2) Countries designated.--If the President, in
        consultation with the Secretary of Homeland Security, the
        Secretary of Defense, the Attorney General, and the Chairman of
        the United States International Trade Commission, determines
        that the United States or a United States person has been
        targeted in a malicious cyber-enabled activity originating
        from, or directed by a person located, in whole or in
        substantial part, in a foreign country, and such activity is
        reasonably likely to result in, or have materially contributed
        to, a threat to the national security or foreign policy of the
        United States, or harmed the economic health or financial
        stability of the United States or a United States person, or
        has the purpose or effect of--
                    (A) harming or otherwise significantly compromising
                the provision of services by a computer or network of
                computers that support the United States or a United
                States person in a critical infrastructure sector,
                    (B) significantly compromising the provision of
                services by the United States or a United States person
                in a critical infrastructure sector,
                    (C) causing significant disruption to the
                availability of a computer or network of computers
                owned or operated by the United States or a United
                States person, or
                    (D) causing a significant misappropriation of funds
                or economic resources, trade secrets, personally
                identifiable information, or financial information of
                the United States or a United States person,
        the President shall designate such country as a state-sponsor
        of cyberattacks.
            (3) Updates of list.--The President shall submit to
        Congress an updated list under paragraph (1) as new information
        becomes available.
    (c) Penalties.--
            (1) Trade-related penalty.--The President may impose a
        duty, in addition to any other duty imposed, on any article or
        service imported directly or indirectly into the United States
        that is produced in whole or in part in a country that is
        included on the list of state-sponsors of cyberattacks required
        by subsection (b).
            (2) Other actions.--The President may take any of the
        following actions with respect to a country that is included on
        the list of state-sponsors of cyberattacks required by
        subsection (b):
                    (A) A private demarche.
                    (B) An official public demarche.
                    (C) A public condemnation.
                    (D) A public condemnation within one or more
                multilateral fora.
                    (E) The delay or cancellation of one or more
                scientific exchanges.
                    (F) The delay or cancellation of one or more
                cultural exchanges.
                    (G) The denial of one or more working, official, or
                state visits.
                    (H) The delay or cancellation of one or more
                working, official, or state visits.
                    (I) The withdrawal, limitation, or suspension of
                United States development assistance under chapter 1 of
                part I of the Foreign Assistance Act of 1961.
                    (J) Directing the Export-Import Bank of the United
                States, the Overseas Private Investment Corporation, or
                the Trade and Development Agency to not approve the
                issuance of any (or a specified number of) guarantees,
                insurance, extensions of credit, or participations in
                extensions of credit.
                    (K) The withdrawal, limitation, or suspension of
                United States security assistance under part II of the
                Foreign Assistance Act of 1961.
                    (L) Consistent with section 701 of the
                International Financial Institutions Act, directing the
                United States Executive Directors at international
                financial institutions to oppose and vote against loans
                primarily benefitting the country.
                    (M) Ordering the heads of the appropriate United
                States agencies to not issue any (or a specified number
                of) specific licenses, and to not grant any other
                specific authority (or a specified number of
                authorities), to export any goods or technology to such
                country under--
                            (i) the Export Administration Act of 1979
                        (as continued in effect pursuant the
                        International Emergency Economic Powers Act);
                            (ii) the Arms Export Control Act;
                            (iii) the Atomic Energy Act of 1954; or
                            (iv) any other statute that requires the
                        prior review and approval of the United States
                        Government as a condition for the export or re-
                        export of goods or services.
                    (N) Prohibiting any United States financial
                institution from making loans or providing credits.
                    (O) Prohibiting the United States Government from
                procuring, or entering into any contract for the
                procurement of, any goods or services.
                    (P) Suspension or withdrawal of extension of
                nondiscriminatory treatment to the products of the
                country pursuant to section 404 of the Trade Act of
                1974.
                    (Q) Ordering a trade embargo.
                    (R) Ordering a cyber counterattack.
    (d) Removal From List.--
            (1) In general.--A country may be removed from the list of
        state-sponsors of cyberattacks required by subsection (b) if--
                    (A) the President determines that the country no
                longer meets the requirements for designation as a
                state-sponsor of cyberattacks under subsection (b)(2);
                or
                    (B) Congress enacts a law that provides for such
                removal.
            (2) Moratorium.--
                    (A) In general.--A country that has been removed
                from the list pursuant to paragraph (1)(B) may not be
                added back to the list by the President until at least
                the date that is one year after the date of such
                removal.
                    (B) Rule of construction.--Nothing in this
                paragraph shall be construed as prohibiting Congress
                from adding a country that has been removed from the
                list pursuant to paragraph (1)(B) back to the list by a
                date that is earlier than the date described in
                subparagraph (A).
    (e) Definitions.--In this section:
            (1) Critical infrastructure sector.--The term ``critical
        infrastructure sector'' means any of the designated critical
        infrastructure sectors identified in Presidential Policy
        Directive 21.
            (2) Entity.--The term ``entity'' means a partnership,
        association, trust, joint venture, corporation, group,
        subgroup, government, or other organization.
            (3) List.--The term ``list'' means the list of state-
        sponsors of cyberattacks.
            (4) Misappropriation.--The term ``misappropriation'' means
        any taking or obtaining by improper means, without permission
        or consent, or under false pretenses.
            (5) Person.--The term ``person'' means a natural person or
        an entity.
            (6) United states person.--The term ``United States
        person'' shall be broadly construed to include but not be
        limited to any United States citizen, permanent resident alien,
        entity organized under the laws of the United States or any
        jurisdiction within the United States (including foreign
        branches), any governmental or quasi-governmental entity
        existing in the United States, or any other person in the
        United States.

Output: Providing Retaliation Options against Those Engaging in Cyberattacks Targeting the United States Act or PROTECT US Act This bill directs the President to submit to Congress a list of countries designated as state-sponsors of cyberattacks.  A country shall be so designated if the President determines that the United States or a U.S. person has been targeted in a cyber-enabled activity originating from or directed by a person located in a foreign country, and such activity is likely to result in or have contributed to a threat to U.S. national security or foreign policy, or harmed U.S. economic health or financial stability or a U.S. person, or has the purpose or effect of:   harming or compromising the provision of services by a computer or network of computers that support the United States or a U.S. person in a critical infrastructure sector;  compromising the provision of services by the United States or a U.S. person in a critical infrastructure sector;  disrupting the availability of a computer or network of computers owned or operated by the United States or a U.S. person; or causing a misappropriation of funds or economic resources, trade secrets, personally identifiable information, or financial information of the United States or a U.S. person.  The President may impose a trade-related penalty and take other actions, including assistance limitations, trade embargoes, and cyber counter attacks, with respect to a designated country.  A country may be removed from the list of state-sponsors of cyberattacks if: (1) the President determines that it no longer meets the requirements for the designation, or (2) Congress enacts a law providing for such removal.  A country that has been removed from the list by Congress may not be added back to the list by the President until at least one year after removal.


Input:
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Department of Homeland Security Data
Framework Act of 2018''.
SEC. 2. DEPARTMENT OF HOMELAND SECURITY DATA FRAMEWORK.
    (a) In General.--
        (1) Development.--The Secretary of Homeland Security shall
    develop a data framework to integrate existing Department of
    Homeland Security datasets and systems, as appropriate, for access
    by authorized personnel in a manner consistent with relevant legal
    authorities and privacy, civil rights, and civil liberties policies
    and protections.
        (2) Requirements.--In developing the framework required under
    paragraph (1), the Secretary of Homeland Security shall ensure, in
    accordance with all applicable statutory and regulatory
    requirements, the following information is included:
            (A) All information acquired, held, or obtained by an
        office or component of the Department of Homeland Security that
        falls within the scope of the information sharing environment,
        including homeland security information, terrorism information,
        weapons of mass destruction information, and national
        intelligence.
            (B) Any information or intelligence relevant to priority
        mission needs and capability requirements of the homeland
        security enterprise, as determined appropriate by the
        Secretary.
    (b) Data Framework Access.--
        (1) In general.--The Secretary of Homeland Security shall
    ensure that the data framework required under this section is
    accessible to employees of the Department of Homeland Security who
    the Secretary determines--
            (A) have an appropriate security clearance;
            (B) are assigned to perform a function that requires access
        to information in such framework; and
            (C) are trained in applicable standards for safeguarding
        and using such information.
        (2) Guidance.--The Secretary of Homeland Security shall--
            (A) issue guidance for Department of Homeland Security
        employees authorized to access and contribute to the data
        framework pursuant to paragraph (1); and
            (B) ensure that such guidance enforces a duty to share
        between offices and components of the Department when accessing
        or contributing to such framework for mission needs.
        (3) Efficiency.--The Secretary of Homeland Security shall
    promulgate data standards and instruct components of the Department
    of Homeland Security to make available information through the data
    framework required under this section in a machine-readable
    standard format, to the greatest extent practicable.
    (c) Exclusion of Information.--The Secretary of Homeland Security
may exclude information from the data framework required under this
section if the Secretary determines inclusion of such information may--
        (1) jeopardize the protection of sources, methods, or
    activities;
        (2) compromise a criminal or national security investigation;
        (3) be inconsistent with other Federal laws or regulations; or
        (4) be duplicative or not serve an operational purpose if
    included in such framework.
    (d) Safeguards.--The Secretary of Homeland Security shall
incorporate into the data framework required under this section systems
capabilities for auditing and ensuring the security of information
included in such framework. Such capabilities shall include the
following:
        (1) Mechanisms for identifying insider threats.
        (2) Mechanisms for identifying security risks.
        (3) Safeguards for privacy, civil rights, and civil liberties.
    (e) Deadline for Implementation.--Not later than 2 years after the
date of enactment of this Act, the Secretary of Homeland Security shall
ensure the data framework required under this section has the ability
to include appropriate information in existence within the Department
of Homeland Security to meet the critical mission operations of the
Department of Homeland Security.
    (f) Notice to Congress.--
        (1) Status updates.--The Secretary of Homeland Security shall
    submit to the appropriate congressional committees regular updates
    on the status of the data framework until the framework is fully
    operational.
        (2) Operational notification.--Not later than 60 days after the
    date on which the data framework required under this section is
    fully operational, the Secretary of Homeland Security shall provide
    notice to the appropriate congressional committees that the data
    framework is fully operational.
        (3) Value added.--The Secretary of Homeland Security shall
    annually brief Congress on component use of the data framework
    required under this section to support operations that disrupt
    terrorist activities and incidents in the homeland.
    (g) Definitions.--In this section:
        (1) Appropriate congressional committee; homeland.--The terms
    ``appropriate congressional committee'' and ``homeland'' have the
    meaning given those terms in section 2 of the Homeland Security Act
    of 2002 (6 U.S.C. 101).
        (2) Homeland security information.--The term ``homeland
    security information'' has the meaning given such term in section
    892 of the Homeland Security Act of 2002 (6 U.S.C. 482).
        (3) National intelligence.--The term ``national intelligence''
    has the meaning given such term in section 3(5) of the National
    Security Act of 1947 (50 U.S.C. 3003(5)).
        (4) Terrorism information.--The term ``terrorism information''
    has the meaning given such term in section 1016 of the Intelligence
    Reform and Terrorism Prevention Act of 2004 (6 U.S.C. 485).

                               Speaker of the House of Representatives.

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

Output: Department of Homeland Security Data Framework Act of 2017 (Sec. 2) This bill directs the Department of Homeland Security (DHS) to: (1) develop a data framework to integrate existing DHS datasets and systems for access by authorized personnel in a manner consistent with relevant legal authorities and privacy, civil rights, and civil liberties policies and protections; (2) ensure that all information of a DHS office or component that falls within the scope of the information sharing environment, and any information or intelligence relevant to priority mission needs and capability requirements of the homeland security enterprise, is included; and (3) ensure that the framework is accessible to DHS employees who have an appropriate security clearance, who are assigned to perform a function that requires access, and who are trained in applicable standards for safeguarding and using such information. DHS shall: (1) issue guidance for DHS employees authorized to access and contribute to the framework that enforces a duty to share between DHS offices and components for mission needs; and (2) promulgate data standards and instruct DHS components to make available information through the framework in a machine-readable format. DHS may exclude information that could:   jeopardize the protection of sources, methods, or activities;   compromise a criminal or national security investigation;   be inconsistent with the other federal laws or regulations; or   be duplicative or not serve an operational purpose.  DHS shall incorporate into such framework systems capabilities for auditing and ensuring the security of information. Such capabilities shall include: (1) mechanisms for identifying insider threats and security risks; and (2) safeguards for privacy, civil rights, and civil liberties. DHS shall ensure that, by two years after this bill's enactment, the framework has the ability to include appropriate information in existence within the department to meet its critical mission operations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Health Care Budget Reform
and Transparency Act of 2009''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Title 38, United States Code, authorizes the Secretary
        of Veterans Affairs to furnish hospital and domiciliary care,
        medical services, nursing home care, and related services to
        eligible and enrolled veterans, but only to the extent that
        appropriated resources and facilities are available for such
        purposes.
            (2) For 19 of the past 22 fiscal years, funds have not been
        appropriated for the Department of Veterans Affairs for the
        provision of health care as of the commencement of the new
        fiscal year, causing the Department great challenges in
        planning and managing care for enrolled veterans, to the
        detriment of veterans.
            (3) The cumulative effect of insufficient, late, and
        unpredictable funding for the Department for health care
        endangers the viability of the health care system of the
        Department and impairs the specialized health care resources
        the Department requires to maintain and improve the health of
        sick and disabled veterans.
            (4) Appropriations for the health care programs of the
        Department have too often proven insufficient over the past
        decade, requiring the Secretary to ration health care and
        Congress to approve supplemental appropriations for those
        programs.
            (5) Providing sufficient, timely, and predictable funding
        would ensure the Government meets its obligation to provide
        health care to sick and disabled veterans and ensure that all
        veterans enrolled for health care through the Department have
        ready access to timely and high quality care.
            (6) Providing sufficient, timely, and predictable funding
        would allow the Department to properly plan for and meet the
        needs of veterans.

SEC. 3. TWO-FISCAL YEAR BUDGET AUTHORITY FOR CERTAIN MEDICAL CARE
              ACCOUNTS OF THE DEPARTMENT OF VETERANS AFFAIRS.

    (a) Two-fiscal Year Budget Authority.--
            (1) In general.--Chapter 1 of title 38, United States Code,
        is amended by inserting after section 113 the following new
        section:
``Sec. 113A. Two-fiscal year budget authority for certain medical care
              accounts
    ``(a) In General.--Beginning with fiscal year 2011, new
discretionary budget authority provided in an appropriations Act for
the appropriations accounts of the Department specified in subsection
(b) shall be made available for the fiscal year involved, and shall
include new discretionary budget authority for such appropriations
accounts that first become available for the first fiscal year after
such fiscal year.
    ``(b) Medical Care Accounts.--The medical care accounts of the
Department specified in this subsection are the medical care accounts
of the Veterans Health Administration as follows:
            ``(1) Medical Services.
            ``(2) Medical Support and Compliance.
            ``(3) Medical Facilities.''.
            (2) Clerical amendment.--The table of sections at the
        beginning of chapter 1 of such title is amended by inserting
        after the item relating to section 113 the following new item:

``113A. Two-fiscal year budget authority for certain medical care
                            accounts.''.

SEC. 4. COMPTROLLER GENERAL OF THE UNITED STATES STUDY ON ADEQUACY AND
              ACCURACY OF BASELINE MODEL PROJECTIONS OF THE DEPARTMENT
              OF VETERANS AFFAIRS FOR HEALTH CARE EXPENDITURES.

    (a) Study of Adequacy and Accuracy of Baseline Model Projections.--
The Comptroller General of the United States shall conduct a study of
the adequacy and accuracy of the budget projections made by the
Enrollee Health Care Projection Model, its equivalent, or other
methodologies, as utilized for the purpose of estimating and projecting
health care expenditures of the Department of Veterans Affairs (in this
section referred to as the ``Model'') with respect to the fiscal year
involved and the subsequent four fiscal years.
    (b) Reports.--
            (1) In general.--Not later than the date of each year in
        2011, 2012, and 2013, on which the President submits the budget
        request for the next fiscal year under section 1105 of title
        31, United States Code, the Comptroller General shall submit to
        the appropriate committees of Congress and to the Secretary a
        report.
            (2) Elements.--Each report under this paragraph shall
        include, for the fiscal year beginning in the year in which
        such report is submitted, the following:
                    (A) A statement whether the amount requested in the
                budget of the President for expenditures of the
                Department for health care in such fiscal year is
                consistent with anticipated expenditures of the
                Department for health care in such fiscal year as
                determined utilizing the Model.
                    (B) The basis for such statement.
                    (C) Such additional information as the Comptroller
                General determines appropriate.
            (3) Availability to the public.--Each report submitted
        under this subsection shall also be made available to the
        public.
            (4) Appropriate committees of congress defined.--In this
        subsection, the term ``appropriate committees of Congress''
        means--
                    (A) the Committees on Veterans' Affairs,
                Appropriations, and the Budget of the Senate; and
                    (B) the Committees on Veterans' Affairs,
                Appropriations, and the Budget of the House of
                Representatives.

Output:
Veterans Health Care Budget Reform and Transparency Act of 2009 - Requires, beginning with FY2011, a two-fiscal-year new discretionary budget authority for the following accounts of the Department of Veterans Affairs (VA): (1) Medical Services; (2) Medical Support and Compliance; and (3) Medical Facilities.

Requires the Comptroller General to: (1) conduct a study on the adequacy and accuracy of VA baseline model projections for health care expenditures; and (2) report during 2011-2013 to the Secretary of Veterans Affairs and the congressional veterans, appropriations, and budget committees on the sufficiency of budget requests for VA health expenditures in relation to the baseline model projections.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Superfund Emergency Response Act of
2012''.

SEC. 2. DISASTER RESPONSE AT SITES ON THE NATIONAL PRIORITIES LIST.

    (a) In General.--Notwithstanding any other provision of law, the
Administrator of the Environmental Protection Agency (referred to in
this section as the ``Administrator'') may carry out any assessment,
monitoring, remediation, repair, or construction activity that the
Administrator determines to be necessary at a site that--
            (1) is proposed to be listed on, is listed on, or has been
        deleted from, the National Priorities List under the
        Comprehensive Environmental Response, Compensation, and
        Liability Act of 1980 (42 U.S.C. 9601 et seq.); and
            (2) is located in an area that the President has declared a
        major disaster in accordance with section 401 of the Robert T.
        Stafford Disaster Relief and Emergency Assistance Act (42
        U.S.C. 5170).
    (b) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $10,000,000 for each of fiscal
years 2013 through 2018.

SEC. 3. DISASTER ASSESSMENTS.

    Title I of the Comprehensive Environmental Response, Compensation,
and Liability Act of 1980 (42 U.S.C. 9601 et seq.) is amended by adding
at the end the following:

``SEC. 129. SITE ASSESSMENTS AFTER A MAJOR DISASTER.

    ``(a) In General.--The Governor or Senator of a State may request
that the Administrator carry out an assessment and submit a report on
the impacts, if any, of a major disaster (as defined in section 102 of
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5122)) on any site that is--
            ``(1) proposed to be listed on or listed on the National
        Priorities List; and
            ``(2) located in an area that the President has declared a
        major disaster in accordance with section 401 of the Robert T.
        Stafford Disaster Relief and Emergency Assistance Act (42
        U.S.C. 5170).
    ``(b) Response.--
            ``(1) In general.--Not later than 15 days after the date on
        which a request described in subsection (a) is submitted, the
        Administrator shall--
                    ``(A) determine whether to carry out the
                assessment; and
                    ``(B) inform the Governor or Senator, as
                applicable, of the determination.
            ``(2) Preliminary assessment.--
                    ``(A) In general.--If the Administrator determines
                to carry out an assessment under this section, the
                assessment shall include--
                            ``(i) an evaluation of whether the major
                        disaster resulted in the release of any
                        contaminants into the ambient environment that
                        threaten public health and the environment;
                            ``(ii) an assessment of any actions
                        necessary to mitigate a toxic release, repair
                        any damage, or provide monitoring in response
                        to damage associated with the major disaster,
                        along with an estimate of the cost to complete
                        those actions;
                            ``(iii) a list of any actions already taken
                        by Administrator, including actions in
                        coordination with State and local governments,
                        to prevent, mitigate, or remediate any damage
                        resulting from the major disaster at the site;
                        and
                            ``(iv) any information needed to alert the
                        public to any threat, or potential threat, to
                        public health and the environment relating to
                        the release of contaminants at the site as a
                        result of a major disaster.
                    ``(B) Public notice.--Not later than 30 days after
                the date on which the Administrator determines to carry
                out an assessment described in subsection (a), the
                Administrator shall--
                            ``(i) complete the assessment; and
                            ``(ii) publish the results of the
                        assessment on a publicly accessible Internet
                        site.
            ``(3) Amended assessment.--The Administrator may amend or
        update any assessment carried out under this section during the
        1-year period following the date on which the Administrator
        determines to carry out the assessment.''.

SEC. 4. STUDY OF SITES ON THE NATIONAL PRIORITIES LIST AND EXTREME
              WEATHER.

    Title III of the Comprehensive Environmental Response,
Compensation, and Liability Act of 1980 (42 U.S.C. 9651 et seq.) is
amended by adding at the end the following:

``SEC. 313. STUDY ON SITES ON THE NATIONAL PRIORITIES LIST AND EXTREME
              WEATHER.

    ``(a) Definition of Extreme Weather Event.--In this section, the
term `extreme weather event' means--
            ``(1) severe and unseasonable weather;
            ``(2) heavy precipitation;
            ``(3) a hurricane;
            ``(4) a storm surge;
            ``(5) a tornado or other windstorm, including a derecho;
            ``(6) extreme heat and cold; and
            ``(7) any other event that qualifies as a `major disaster'
        under section 102 of the Robert T. Stafford Disaster Relief and
        Emergency Assistance Act (42 U.S.C. 5122).
    ``(b) Study.--Not later than 2 years after the date of enactment of
this section, the Administrator shall carry out a study and submit to
Congress a report that includes--
            ``(1) an assessment of the existing vulnerability of each
        property that, due to an extreme weather event, is proposed to
        be listed, listed, or removed from the National Priorities
        List, particularly in relation to the potential for
        contaminants to leach or enter into the ambient environment and
        threaten public health;
            ``(2) an evaluation of the quantity of properties proposed
        to be listed or listed on the National Priorities List in areas
        that are prone to flooding as a result of an extreme weather
        event, including an estimate of the cost necessary to remediate
        each site so that the site can be removed from the National
        Priorities List; and
            ``(3) any recommendations of the Administrator relating
        to--
                    ``(A) emergency response protocols in the event of
                an extreme weather event to prevent any release of
                contaminants into the ambient environment, including
                coordination between the regional office, appropriate
                State and local officials, and any relevant community
                advisory groups;
                    ``(B) strategies the Administrator determines
                necessary to improve the resiliency of assessments,
                monitoring, or construction carried out on proprieties
                on the National Priorities List as extreme weather
                events become more common; and
                    ``(C) additional policies necessary to enhance the
                resiliency of properties on the National Priorities
                List as a result of extreme weather events, including
                any modifications of existing Federal law.''.

Output:
Superfund Emergency Response Act of 2012 - Authorizes the Administrator of the Environmental Protection Agency (EPA) to carry out any assessment, monitoring, remediation, repair, or construction activity determined to be necessary at a site that: (1) is proposed to be listed on, is listed on, or has been deleted from the National Priorities List (NPL) under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA); and (2) is located in an area that the President has declared a major disaster in accordance with the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

Amends CERCLA to authorize a state governor or senator to request that the Administrator carry out an assessment and report on the impacts of a major disaster on any proposed or listed NPL site located in a major disaster area. Requires the assessment to include: (1) an evaluation of whether the disaster resulted in the release of any contaminants into the ambient environment that threaten public health and the environment; (2) an assessment of any actions necessary to mitigate a toxic release, repair any damage, or provide monitoring in response to disaster damage; (3) a list of actions already taken by Administrator to prevent, mitigate, or remediate any disaster damage at the site; and (4) any information needed to alert the public to any threat to public health and the environment relating to the release of contaminants at the site.

Directs the Administrator to study and report on: (1) an assessment of the vulnerability of each property that, due to an extreme weather event, is proposed to be listed, is listed, or is removed from the NPL; (2) an evaluation of the quantity of properties proposed or listed on the NPL in areas that are prone to flooding as a result of such an event; and (3) recommendations relating to emergency response protocols in such an event to prevent any release of contaminants into the ambient environment, strategies to improve the resiliency of assessments, monitoring, or construction carried out on NPL proprieties as such events become more common, and additional policies necessary to enhance the resiliency of NPL properties as a result of such events. Defines an "extreme weather event" as severe and unseasonable weather, heavy precipitation, a hurricane, a storm surge, a tornado or other windstorm, extreme heat and cold, or any other event that qualifies as a major disaster.