SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Railroad Infrastructure Financing
Improvement Act of 1997''.

SEC. 2. RAIL INFRASTRUCTURE AND EQUIPMENT LOANS.

    (a) Amendment to Title 49, United States Code.--Part B of subtitle
V of title 49, United States Code, is amended by inserting after
chapter 221 the following new chapter:

         ``CHAPTER 223--RAIL INFRASTRUCTURE AND EQUIPMENT LOANS

``Sec.
``22301. Definitions.
``22302. Direct loans and loan guarantees.
``22303. Administration of direct loans and loan guarantees.

``SEC. 22301. DEFINITIONS.

    ``For purposes of this chapter:
            ``(1)(A) The term `cost' means the estimated long-term cost
        to the Government of a direct loan or loan guarantee,
        calculated on a net present value basis, excluding
        administrative costs and any incidental effects on governmental
        receipts or outlays.
            ``(B) The cost of a direct loan shall be the net present
        value, at the time when the direct loan is disbursed, of the
        following cash flows:
                    ``(i) Loan disbursements.
                    ``(ii) Repayments of principal.
                    ``(iii) Payments of interest and other payments by
                or to the Government over the life of the loan after
                adjusting for estimated defaults, prepayments, fees,
                penalties, and other recoveries.
            ``(C) The cost of a loan guarantee shall be the net present
        value when a guaranteed loan is disbursed, of the following
        cash flows:
                    ``(i) Estimated payments by the Government to cover
                defaults and delinquencies, interest subsidies, or
                other payments.
                    ``(ii) Estimated payments to the Government,
                including origination and other fees, penalties, and
                recoveries.
            ``(D) Any Government action that alters the estimated net
        present value of an outstanding direct loan or loan guarantee
        (except modifications within the terms of existing contracts or
        through other existing authorities) shall be counted as a
        change in the cost of that direct loan or loan guarantee. The
        calculation of such changes shall be based on the estimated
        present value of the direct loan or loan guarantee at the time
        of modification.
            ``(E) In estimating net present values, the discount rate
        shall be the average interest rate on marketable Treasury
        securities of similar maturity to the direct loan or loan
        guarantee for which the estimate is being made.
            ``(2) The term `direct loan' means a disbursement of funds
        by the Government to a non-Federal borrower under a contract
        that requires the repayment of such funds. The term includes
        the purchase of, or participation in, a loan made by another
        lender. The term does not include the acquisition of a
        federally guaranteed loan in satisfaction of default claims.
            ``(3) The term `direct loan obligation' means a binding
        agreement by the Secretary of Transportation to make a direct
        loan when specified conditions are fulfilled by the borrower.
            ``(4) The term `loan guarantee' means any guarantee,
        insurance, or other pledge with respect to the payment of all
        or a part of the principal or interest on any debt obligation
        of a non-Federal borrower to a non-Federal lender, but does not
        include the insurance of deposits, shares, or other
        withdrawable accounts in financial institutions.
            ``(5) The term `loan guarantee commitment' means a binding
        agreement by the Secretary to make a loan guarantee when
        specified conditions are fulfilled by the borrower, the lender,
        or any other party to the guarantee agreement.
            ``(6) The term `railroad carrier' has the meaning given
        that term in section 20102.

``SEC. 22302. DIRECT LOANS AND LOAN GUARANTEES.

    ``(a) General Authority.--The Secretary of Transportation may
provide direct loans and loan guarantees to State and local
governments, government sponsored authorities and corporations, and
railroad carriers.
    ``(b) Eligible Purposes.--
            ``(1) In general.--Direct loans and loan guarantees under
        this section shall be used to--
                    ``(A) acquire, improve, or rehabilitate rail
                equipment or facilities, including track, components of
                track, bridges, yards, buildings, and shops;
                    ``(B) refinance outstanding debt incurred for the
                purposes described in subparagraph (A); or
                    ``(C) develop or establish new railroad facilities.
            ``(2) Operating expenses not eligible.--Direct loans and
        loan guarantees under this section shall not be used for
        railroad operating expenses.
    ``(c) Priority Projects.--In granting applications for direct loans
or guaranteed loans under this section, the Secretary shall give
priority to projects that--
            ``(1) enhance public safety;
            ``(2) enhance the environment;
            ``(3) promote economic development;
            ``(4) enable United States companies to be more competitive
        in international markets;
            ``(5) are endorsed by the plans prepared under section 135
        of title 23 by the State or States in which they are located;
        or
            ``(6) preserve rail service to small communities or rural
        areas.
    ``(d) Extent of Authority.--The aggregate unpaid principal amounts
of obligations under direct loans and loan guarantees made under this
section shall not exceed $5,000,000,000 at any one time.
    ``(e) Rates of Interest.--
            ``(1) Direct loans.--The Secretary shall require interest
        to be paid on a direct loan made under this section at a rate
        not less than that necessary to recover the cost of making the
        loan.
            ``(2) Loan guarantees.--The Secretary shall not make a loan
        guarantee under this section if the interest rate for the loan
        exceeds that which the Secretary determines to be reasonable,
        taking into consideration the prevailing interest rates and
        customary fees incurred under similar obligations in the
        private capital market.
    ``(f) Infrastructure Partners.--
            ``(1) Authority of secretary.--In lieu of or in combination
        with appropriations of budget authority to cover the costs of
        direct loans and loan guarantees as required under section
        504(b)(1) of the Federal Credit Reform Act of 1990, the
        Secretary may accept on behalf of an applicant for assistance
        under this section a commitment from a non-Federal source to
        fund in whole or in part credit risk premiums with respect to
        the loan that is the subject of the application. In no event
        shall the aggregate of appropriations of budget authority and
        credit risk premiums described in this paragraph with respect
        to a direct loan or loan guarantee be less than the cost of
        that direct loan or loan guarantee.
            ``(2) Credit risk premium amount.--The Secretary shall
        determine the amount required for credit risk premiums under
        this subsection on the basis of--
                    ``(A) the circumstances of the applicant, including
                the amount of collateral offered;
                    ``(B) the proposed schedule of loan disbursements;
                    ``(C) historical data on the repayment history of
                similar borrowers;
                    ``(D) consultation with the Congressional Budget
                Office; and
                    ``(E) any other factors the Secretary considers
                relevant.
            ``(3) Payment of premiums.--Credit risk premiums under this
        subsection shall be paid to the Secretary before the
        disbursement of loan amounts.
            ``(4) Cohorts of loans.--In order to maintain sufficient
        balances of credit risk premiums to adequately protect the
        Federal Government from risk of default, while minimizing the
        length of time the Government retains possession of those
        balances, the Secretary shall establish cohorts of loans. When
        all obligations attached to a cohort of loans have been
        satisfied, credit risk premiums paid for the cohort, and
        interest accrued thereon, which were not used to mitigate
        losses shall be returned to the original source on a pro rata
        basis.
    ``(g) Prerequisites for Assistance.--The Secretary shall not make a
direct loan or loan guarantee under this section unless the Secretary
has made a finding in writing that--
            ``(1) repayment of the obligation is required to be made
        within a term of not more than 25 years from the date of its
        execution;
            ``(2) the direct loan or loan guarantee is justified by the
        present and probable future demand for rail services;
            ``(3) the applicant has given reasonable assurances that
        the facilities or equipment to be acquired, rehabilitated,
        improved, developed, or established with the proceeds of the
        obligation will be economically and efficiently utilized;
            ``(4) the obligation can reasonably be repaid, using an
        appropriate combination of credit risk premiums and collateral
        offered by the applicant to protect the Federal Government; and
            ``(5) the purposes of the direct loan or loan guarantee are
        consistent with subsection (b).
    ``(h) Conditions of Assistance.--The Secretary shall, before
granting assistance under this section, require the applicant to agree
to such terms and conditions as are sufficient, in the judgment of the
Secretary, to ensure that, as long as any principal or interest is due
and payable on such obligation, the applicant, and any railroad carrier
for whose benefit the assistance is intended--
            ``(1) will not use any funds or assets from railroad
        operations for nonrail purposes, if such use would impair the
        ability of the applicant or railroad carrier to provide rail
        services in an efficient and economic manner, or would
        adversely affect the ability of the applicant or railroad
        carrier to perform any obligation entered into by the applicant
        under this section;
            ``(2) will, consistent with its capital resources, maintain
        its capital program, equipment, facilities, and operations on a
        continuing basis; and
            ``(3) will not make any discretionary dividend payments
        that unreasonably conflict with the purposes stated in
        subsection (b).

``SEC. 22303. ADMINISTRATION OF DIRECT LOANS AND LOAN GUARANTEES.

    ``(a) Applications.--The Secretary of Transportation shall
prescribe the form and contents required of applications for assistance
under section 22302, to enable the Secretary to determine the
eligibility of the applicant's proposal, and shall establish terms and
conditions for direct loans and loan guarantees made under that
section.
    ``(b) Full Faith and Credit.--Loan guarantees made under section
22302 shall constitute general obligations of the United States backed
by the full faith and credit of the United States.
    ``(c) Assignment of Loan Guarantees.--The holder of a loan
guarantee made under section 22302 may assign the loan guarantee in
whole or in part, subject to such requirements as the Secretary may
prescribe.
    ``(d) Modifications.--The Secretary may approve the modification of
any term or condition of a direct loan, loan guarantee, direct loan
obligation, or loan guarantee commitment, including the rate of
interest, time of payment of interest or principal, or security
requirements, if the Secretary finds in writing that--
            ``(1) the modification is equitable and is in the overall
        best interests of the United States; and
            ``(2) consent has been obtained from the applicant and, in
        the case of a loan guarantee or loan guarantee commitment, the
        holder of the obligation.
    ``(e) Compliance.--The Secretary shall assure compliance, by an
applicant, any other party to the loan, and any railroad carrier for
whose benefit assistance is intended, with the provisions of this Act,
regulations issued hereunder, and the terms and conditions of the
direct loan or loan guarantee, including through regular periodic
inspections.
    ``(f) Commercial Validity.--For purposes of claims by any party
other than the Secretary, a loan guarantee or loan guarantee commitment
shall be conclusive evidence that the underlying obligation is in
compliance with the provisions of this Act, and that such obligation
has been approved and is legal as to principal, interest, and other
terms. Such a guarantee or commitment shall be valid and incontestable
in the hands of a holder thereof, including the original lender or any
other holder, as of the date when the Secretary granted the application
therefor, except as to fraud or material misrepresentation by such
holder.
    ``(g) Default.--The Secretary shall prescribe regulations setting
forth procedures in the event of default on a loan made or guaranteed
under section 22302. The Secretary shall ensure that each loan
guarantee made under that section contains terms and conditions that
provide that--
            ``(1) if a payment of principal or interest under the loan
        is in default for more than 30 days, the Secretary shall pay to
        the holder of the obligation, or the holder's agent, the amount
of unpaid guaranteed interest;
            ``(2) if the default has continued for more than 90 days,
        the Secretary shall pay to the holder of the obligation, or the
        holder's agent, 90 percent of the unpaid guaranteed principal;
            ``(3) after final resolution of the default, through
        liquidation or otherwise, the Secretary shall pay to the holder
        of the obligation, or the holder's agent, any remaining amounts
        guaranteed but which were not recovered through the default's
        resolution;
            ``(4) the Secretary shall not be required to make any
        payment under paragraphs (1) through (3) if the Secretary
        finds, before the expiration of the periods described in such
        paragraphs, that the default has been remedied; and
            ``(5) the holder of the obligation shall not receive
        payment or be entitled to retain payment in a total amount
        which, together with all other recoveries (including any
        recovery based upon a security interest in equipment or
        facilities) exceeds the actual loss of such holder.
    ``(h) Rights of the Secretary.--
            ``(1) Subrogation.--If the Secretary makes payment to a
        holder, or a holder's agent, under subsection (g) in connection
        with a loan guarantee made under section 22302, the Secretary
        shall be subrogated to all of the rights of the holder with
        respect to the obligor under the loan.
            ``(2) Disposition of property.--The Secretary may complete,
        recondition, reconstruct, renovate, repair, maintain, operate,
        charter, rent, sell, or otherwise dispose of any property or
        other interests obtained pursuant to this section. The
        Secretary shall not be subject to any Federal or State
        regulatory requirements when carrying out this paragraph.
    ``(i) Action Against Obligor.--The Secretary may bring a civil
action in an appropriate Federal court in the name of the United States
in the event of a default on a direct loan made under section 22302, or
in the name of the United States or of the holder of the obligation in
the event of a default on a loan guaranteed under section 22302. The
holder of a guarantee shall make available to the Secretary all records
and evidence necessary to prosecute the civil action. The Secretary may
accept property in full or partial satisfaction of any sums owed as a
result of a default. If the Secretary receives, through the sale or
other disposition of such property, an amount greater than the
aggregate of--
            ``(1) the amount paid to the holder of a guarantee under
        subsection (g) of this section; and
            ``(2) any other cost to the United States of remedying the
        default,
the Secretary shall pay such excess to the obligor.
    ``(j) Breach of Conditions.--The Attorney General shall commence a
civil action in an appropriate Federal court to enjoin any activity
which the Secretary finds is in violation of this Act, regulations
issued hereunder, or any conditions which were duly agreed to, and to
secure any other appropriate relief.
    ``(k) Attachment.--No attachment or execution may be issued against
the Secretary, or any property in the control of the Secretary, prior
to the entry of final judgment to such effect in any State, Federal, or
other court.
    ``(l) Investigation Charge.--The Secretary may charge and collect
from each applicant a reasonable charge for appraisal of the value of
the equipment or facilities for which the direct loan or loan guarantee
is sought, and for making necessary determinations and findings. Such
charge shall not aggregate more than one-half of 1 percent of the
principal amount of the obligation.''.
    (b) Conforming Amendment.--The table of chapters of subtitle V of
title 49, United States Code, is amended by inserting after the item
relating to chapter 221 the following:

``223. RAIL INFRASTRUCTURE AND EQUIPMENT LOANS..............   22301''.

SEC. 3. TECHNICAL AND CONFORMING PROVISIONS.

    (a) Repeal.--Title V of the Railroad Revitalization and Regulatory
Reform Act of 1976 (45 U.S.C. 821 et seq.) is repealed.
    (b) Savings Provision.--A transaction entered into under the
authority of title V of the Railroad Revitalization and Regulatory
Reform Act of 1976 before the date of the enactment of this Act shall
be administered until completion under its terms as if subsection (a)
of this subsection were not enacted.
    (c) Technical and Conforming Amendments.--(1) Section 211(i) of the
Regional Rail Reorganization Act of 1973 (45 U.S.C. 721(i)) is
repealed.
    (2) Section 306(b) of title 49, United States Code, is amended by
striking ``title V of the Railroad Revitalization and Regulatory Reform
Act of 1976 (45 U.S.C. 821 et seq.)'' and inserting in lieu thereof
``chapter 223 of this title''.

Summary: Railroad Infrastructure Financing Improvement Act of 1997 - Amends Federal railroad law to authorize the Secretary of Transportation to provide not more than $5 billion in direct loans and loan guarantees to State and local governments, government sponsored authorities and corporations, and railroad carriers to: (1) acquire, improve, or rehabilitate existing rail equipment or facilities, or establish new railroad facilities. Or (2) refinance outstanding debt incurred in carrying out such activities. Sets forth specified conditions and eligibility requirements for such loans.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Serving Everyone with Reliable,
Vital Internet, Communications, and Education Act of 2007''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) Today's telecommunications market offers consumers an
        array of social, economic, and educational communications.
            (2) Communications today also offer Americans better access
        to emergency assistance.
            (3) It is essential to the Nation's continued progress for
        all sectors of the population to have adequate access to
        telecommunications. America must work to reduce and ultimately
        eliminate the harmful technological divide.
            (4) The Congress reaffirms the Nation's public policy
        commitment to providing universal service. All consumers should
        have access to high-quality telecommunications services at
        affordable rates.

SEC. 3. UNIVERSAL SERVICE.

    Subsection (j) of section 254 of the Communications Act of 1934 (47
U.S.C. 254) is amended to read as follows:
    ``(j) Lifeline Assistance; Link Up America.--
            ``(1) Purposes.--The purposes of this subsection are--
                    ``(A) to advance universal service; and
                    ``(B) to ensure that high-quality
                telecommunications services and other evolving
                telecommunication technologies, such as Internet access
                and broadband services, are available to low-income
                consumers at just, reasonable, and affordable rates.
            ``(2) Continuation and expansion of programs.--For the
        purposes described in paragraph (1), the Commission--
                    ``(A) shall continue in effect the Lifeline
                Assistance Program and the Link Up Program; and
                    ``(B) expand such programs under paragraph (3).
            ``(3) Expansion.--The Commission shall expand the
        assistance provided through the Lifeline Assistance Program and
        the Link Up Program by allowing low-income consumers
        participating in such programs to choose to use such assistance
        for any one of the following:
                    ``(A) Wire or wireless telephone service.
                    ``(B) Internet access service.
                    ``(C) Wire or wireless broadband service.
                    ``(D) Any evolving technology the Commission deems
                consistent with the purposes described in paragraph
                (1).
            ``(4) Rule of construction.--This subsection shall not be
        construed--
                    ``(A) to affect any program under this section
                other than the Lifeline Assistance Program or the Link
                Up Program; or
                    ``(B) except as inconsistent with the provisions of
                this subsection, to affect the authority of the
                Commission to make modifications to the Lifeline
                Assistance Program or the Link Up Program.
            ``(5) Definitions.--In this subsection:
                    ``(A) The term `broadband service' means high-speed
                Internet access service--
                            ``(i) offering integrated access to voice
                        communications, high-speed data service, video-
                        demand services, and interactive delivery
                        services; and
                            ``(ii) transmitting data at speeds
                        exceeding 200 kilobits per second, in at least
                        one direction, from the user's computer to the
                        Internet or from the Internet to the user's
                        computer.
                    ``(B) The term `Lifeline Assistance Program' means
                the Lifeline Assistance Program provided for by the
                Commission under subpart E of title 47, Code of Federal
                Regulations (and any related or successor regulations).
                    ``(C) The term `Link Up Program' means the Link Up
                Program provided for by the Commission under subpart E
                of title 47, Code of Federal Regulations (and any
                related or successor regulations).''.

SEC. 4. STUDY.

    (a) Study.--Not later than May 1, 2008, the Federal Communications
Commission shall conduct a study and submit a report to the Congress on
the following:
            (1) The necessary benefit level for a household
        participating in the Lifeline Assistance Program or the Link Up
        Program which will encourage low-income consumers to seek
        broadband service.
            (2) Projections on the potential of new broadband service
        consumers who would seek this service if economically
        accessible.
            (3) Industry requirements to provide broadband service
        access in underserved areas.
            (4) Data that accurately illustrates the extent of current
        deployment of broadband service to residential users.
            (5) Policy proposals conducive to addressing gaps in
        broadband service availability.
    (b) Definitions.--In this section, the terms ``broadband service'',
``Lifeline Assistance Program'', and ``Link Up Program'' have the
meanings given to those terms in section 254(j) of the Communications
Act of 1934, as amended by section 3 of this Act.

Summary: Serving Everyone with Reliable, Vital Internet, Communications, and Education Act of 2007 - Amends the Communications Act of 1934 to require the Federal Communications Commission (FCC) to expand the Lifeline Assistance Program and the Link Up Program. Requires a report to Congress on the benefit level for the programs that will encourage low-income consumers to seek broadband service, projections on potential broadband consumers if the service was economically feasible, industry requirements to provide broadband service in underserved areas, and policy proposals regarding gaps in broadband availability.

To amend the Communications Act of 1934 to continue in effect and expand the Lifeline Assistance Program and the Link Up Program, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Job Training and
Investment Act of 1993''.

SEC. 2. DEFINITIONS.

    For purposes of this Act, the following definitions apply:
            (1) Adult.--The term ``adult'' means an individual who has
        attained the age of 22.
            (2) Community-based organization.--The term ``community-
        based organization'' means a private, nonprofit organization,
        including a private, nonprofit Native American organization,
        that--
                    (A) has a board of directors composed of
                individuals with experience in representing or serving
                individuals who are economically disadvantaged or have
                substantial barriers to employment;
                    (B) has a history of demonstrated effectiveness in
                providing employment and job training services to such
                individuals; and
                    (C) has an institutional capacity to protect the
                investment of public funds consistent with sound
                management principles.
            (3) Secretary.--The term ``Secretary'' means the Secretary
        of Labor.
            (4) Youth.--The term ``youth'' means an individual who has
        attained the age of 14 but not 22.

            TITLE I--GRANTS TO COMMUNITY-BASED ORGANIZATIONS

                  Subtitle A--Capacity Building Grants

SEC. 101. AUTHORIZATION.

    The Secretary of Labor shall provide grants to community-based
organizations for the purpose of improving the capacity of such
organizations to provide employment and job training services.

SEC. 102. APPLICATION.

    (a) In General.--The Secretary may not make a grant under section
101 to a community-based organization unless the organization submits
to the Secretary an application in such form and containing such
information as the Secretary may require.
    (b) Additional Requirement.--In addition to the requirements
described in subsection (a), the Secretary may not make a grant under
section 101 to a community-based organization unless such organization
includes in the application submitted under subsection (a) a
description of a plan to improve program and staff development which
will increase the capacity of the organization to plan, manage, assess,
and evaluate employment and job training services carried out--
            (1) from amounts received from a grant provided under
        section 101;
            (2) under the Job Training Partnership Act (29 U.S.C. 1501
        et seq.);
            (3) under the Carl D. Perkins Vocational and Applied
        Technology Education Act (20 U.S.C. 2301 et seq.);
            (4) under the Job Opportunities and Basic Skills Training
        Program authorized under part F of title IV of the Social
        Security Act (42 U.S.C. 681 et seq.); and
            (5) under other Federal and State programs that have as
        their objective the improvement of employment opportunities for
        individuals who are economically disadvantaged or have
        substantial barriers to employment.

SEC. 103. USE OF AMOUNTS.

    The Secretary may not make a grant under section 101 to a
community-based organization unless the organization agrees that it
will use all amounts received from such grant to improve the capacity
of such organization to provide employment and job training services.

SEC. 104. PRIORITY.

    In awarding grants under section 101, the Secretary shall give
priority to those community-based organizations that--
            (1) represent national networks of affiliates; and
            (2) have a history of providing technical assistance and
        training to affiliates and other local service providers.

            Subtitle B--Disadvantaged Youth and Adult Grants

SEC. 111. AUTHORIZATION.

    The Secretary of Labor shall provide grants to community-based
organizations for the purpose of providing attitudinal, motivational,
and skills training to eligible youths and adults described in section
112.

SEC. 112. ELIGIBLE YOUTHS AND ADULTS.

    A youth or adult shall be eligible to receive training under
section 111 if the youth or adult, as the case may be--
            (1) is economically disadvantaged, as such term is defined
        in section 4(8) of the Job Training Partnership Act (29 U.S.C.
        1503); or
            (2) has a substantial barrier to employment, as determined
        by the Secretary.

SEC. 113. APPLICATION.

    The Secretary may not make a grant under section 111 to a
community-based organization unless the organization submits to the
Secretary an application in such form and containing such information
as the Secretary may require.

SEC. 114. USE OF AMOUNTS.

    (a) In General.--Subject to subsection (b), the Secretary may not
make a grant under section 111 to a community-based organization unless
the organization agrees that it will use all amounts received from such
grant to provide attitudinal, motivational, and skills training to
eligible youths and adults described in section 112. To the extent
practicable, such attitudinal, motivational, and skills training shall
be provided in coordination with employment and job training services
provided under other Federal programs, including programs under--
            (1) the Job Training Partnership Act (29 U.S.C. 1501 et
        seq.); and
            (2) the Carl D. Perkins Vocational and Applied Technology
        Education Act (20 U.S.C. 2301 et seq.).
    (b) Administrative Costs.--A community-based organization may use
not more than 20 percent of amounts received from a grant under section
111 for administrative costs associated with providing attitudinal,
motivational, and skills training described in subsection (a).

 TITLE II--NATIONAL ADVISORY COMMITTEE ON COMMUNITY-BASED ORGANIZATIONS

SEC. 201. ESTABLISHMENT.

    The Secretary shall establish a National Advisory Committee on
Community-Based Organizations (in this title referred to as the
``Committee'').

SEC. 202. DUTIES.

    The Committee shall--
            (1) study the role of community-based organizations in
        providing employment and job training services in the United
        States, with special emphasis on such organizations providing
        such services under the Job Training Partnership Act (29 U.S.C.
        1501 et seq.); and
            (2) conduct an evaluation of the effectiveness of the
        employment and job training services provided to disadvantaged
        youths and adults by community-based organizations from amounts
        received from grants provided under section 111.

SEC. 203. REPORT.

    Not later than June 30, 1994, the Committee shall submit to the
Congress a report containing a summary of the study and evaluation
conducted under section 202.

               TITLE III--AUTHORIZATION OF APPROPRIATIONS

SEC. 301. AUTHORIZATION.

    There are authorized to be appropriated to carry out this Act,
$50,000,000 for each of the fiscal years 1994 and 1995. Of the amounts
appropriated for each fiscal year--
            (1) 24 percent of such amount shall be made available to
        carry out subtitle A of title I;
            (2) 70 percent of such amount shall be made available to
        carry out subtitle B of title I;
            (3) 5 percent of such amount shall be made available for
        administrative costs of the Secretary associated with providing
        grants under title I; and
            (4) 1 percent of such amount shall be made available for
        administrative costs of the Commission under title II.

Summary: TABLE OF CONTENTS: Title I: Grants to Community-Based Organizations Title II: National Advisory Committee on Community-Based Organizations Community Job Training and Investment Act of 1993 - Title I: Grants to Community-Based Organizations - Subtitle A: Capacity Building Grants - Directs the Secretary of Labor to make grants to community-based organizations to improve their capacity to provide employment and job training services. Requires grant applications, plans, and use agreements. Gives priority to organizations that represent national networks of affiliates and have a history of providing technical assistance and training to affiliates and other local service providers. Subtitle B: Disadvantaged Youth and Adult Grants - Directs the Secretary to make grants to community-based organizations to provide attitudinal, motivational, and skills training to youths and adults who are economically disadvantaged or have a substantial barrier to employment. Requires grant applications, use agreement, coordination with other Federal programs of employment and job training services, and administrative cost limitation. Title II: National Advisory Committee on Community-Based Organizations - Directs the Secretary to establish a National Advisory Committee on Community-Based Organizations to study such organizations' role in providing employment and job training services, especially under the Job Training Partnership Act, and evaluate such services provided from grants under this Act.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Responsibility,
Accountability, and Consistency Act of 2008''.

SEC. 2. INFORMATION REPORTING FOR PAYMENTS TO CORPORATIONS.

    (a) In General.--Section 6041 of the Internal Revenue Code of 1986
(relating to information at source) is amended by adding at the end the
following new subsection:
    ``(h) Payments to Corporations.--
            ``(1) In general.--Notwithstanding any regulations
        prescribed by the Secretary before the date of the enactment of
        this subsection, subsection (a) shall apply to payments made to
        a corporation.
            ``(2) Exception.--Paragraph (1) shall not apply to payments
        made to a hospital or extended care facility described in
        section 501(c)(3) which is exempt from taxation under section
        501(a) or to a hospital or extended care facility owned and
        operated by the United States, a State, the District of
        Columbia, a possession of the United States, or a political
        subdivision, agency or instrumentality of any of the
        foregoing.''.
    (b) Effective Date.--The amendment made by this section shall apply
to payments made more than 1 year after the date of the enactment of
this Act.

SEC. 3. DETERMINATION OF ELIGIBILITY FOR SAFE HARBOR TREATMENT OF
              INDIVIDUALS AS NON-EMPLOYEES FOR PURPOSES OF EMPLOYMENT
              TAXES.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986
(relating to general provisions relating to employment taxes) is
amended by adding at the end the following new section:

``SEC. 3511. SAFE HARBOR.

    ``(a) Termination of Certain Employment Tax Liability.--
            ``(1) In general.--If--
                    ``(A) for purposes of employment taxes, the
                taxpayer did not treat an individual as an employee for
                any period, and
                    ``(B) in the case of periods after December 31,
                1978, all Federal tax returns (including information
                returns) required to be filed by the taxpayer with
                respect to such individual for such period are filed on
                a basis consistent with the taxpayer's treatment of
                such individual as not being an employee,
        then, for purposes of applying such taxes for such period with
        respect to the taxpayer, the individual shall be deemed not to
        be an employee unless the taxpayer had no reasonable basis for
        not treating such individual as an employee. This paragraph
        shall not apply with respect to an individual for any periods
        beginning after the date of notice of a determination that such
        individual should be treated as an employee of the taxpayer.
            ``(2) Statutory standards for satisfying the requirements
        of paragraph (1).--For purposes of paragraph (1), a taxpayer
        shall be treated as having a reasonable basis for not treating
        an individual as an employee only if--
                    ``(A) the taxpayer's treatment of such individual
                was in reasonable reliance on--
                            ``(i) a written determination (as defined
                        in section 6110(b)(1)) issued to the taxpayer
                        addressing the employment status of such
                        individual or another individual holding a
                        substantially similar position with the
                        taxpayer, or
                            ``(ii) a concluded examination (for
                        employment tax purposes) of whether such
                        individual (or another individual holding a
                        substantially similar position) should be
                        treated as an employee of the taxpayer, with
                        respect to which there was no determination
                        that such individual (or another individual
                        holding a substantially similar position)
                        should be treated as an employee, and
                    ``(B) the taxpayer (or a predecessor) has not
                treated any other individual holding a substantially
                similar position as an employee for purposes of
                employment taxes for any period beginning after
                December 31, 1977.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Employment tax.--The term `employment tax' means any
        tax imposed by this subtitle.
            ``(2) Employment status.--The term `employment status'
        means the status of an individual, under the usual common law
        rules applicable in determining the employer-employee
        relationship, as an employee or as an independent contractor
        (or other individual who is not an employee).
    ``(c) Special Rules for Application of Section.--
            ``(1) Notice of availability of section.--An officer or
        employee of the Internal Revenue Service shall, before or at
        the commencement of any examination relating to the employment
        status of one or more individuals who perform services for the
        taxpayer, provide the taxpayer with a written notice of the
        provisions of this section.
            ``(2) Rules relating to statutory standards.--For purposes
        of subsection (a)(2), with respect to any period beginning
        after the date of the enactment of this paragraph, a taxpayer
        may not rely on an examination commenced, or a written
        determination issued, more than 7 years before the beginning of
        such period.
            ``(3) Substantially similar position.--For purposes of this
        section, the determination as to whether an individual holds a
        position substantially similar to a position held by another
        individual shall be made by the Secretary in a manner
        consistent with the Fair Labor Standards Act of 1938.
    ``(d) Burden of Proof.--A taxpayer must establish entitlement to
relief under this section by a preponderance of the evidence.
    ``(e) Petitions for Review of Status.--
            ``(1) In general.--Under procedures established by the
        Secretary not later than 1 year after the date of the enactment
        of this section, any individual who performs services for a
        taxpayer may petition (either personally or through a
        designated representative or attorney) for a determination of
        the individual's status for employment tax purposes.
            ``(2) Administrative procedures.--The procedures
        established under paragraph (1) shall provide for--
                    ``(A) a determination of status not later than 90
                days after the filing of the petition with respect to
                employment in any industry (such as the construction
                industry) in which employment is transient, casual, or
                seasonal, and
                    ``(B) an administrative appeal of any determination
                that an individual is not an employee of the taxpayer.
            ``(3) Prohibition against retaliation.--
                    ``(A) In general.--No taxpayer may discharge an
                individual, refuse to contract with an individual, or
                otherwise discriminate against an individual with
                respect to compensation, terms, conditions, or
                privileges of the services provided by the individual
                because the individual (or any designated
                representative or attorney on behalf of such
                individual) filed a petition under paragraph (1).
                    ``(B) Rights retained by individual.--Nothing in
                this paragraph shall be deemed to diminish the rights,
                privileges, or remedies of any individual under any
                Federal or State law, or under any collective
                bargaining agreement.
    ``(f) Results of Misclassification Determinations.--In any case in
which the Secretary determines that a taxpayer has misclassified an
individual as not an employee for employment tax purposes, the
Secretary shall inform the Secretary of Labor about such
misclassification and notify the individual of any eligibility for the
refund of self-employment taxes under chapter 2.
    ``(g) Regulations.--The Secretary shall, not later than 1 year
after the date of the enactment of this section, prescribe such
regulations as may be necessary and appropriate to carry out the
purposes of this section.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 7436(a) of such Code is
        amendment by striking ``section 530 of the Revenue Act of
        1978'' and inserting ``section 3511''.
            (2) The table of sections for chapter 25 of such Code is
        amended by adding at the end the following new item:

``Sec. 3511. Safe harbor.''.
    (c) Termination of Section 530 of the Revenue Act of 1978.--Section
530 of the Revenue Act of 1978 shall not apply to services rendered
more than 1 year after the date of the enactment of this Act.
    (d) Effective Date.--The amendments made by this section shall
apply to services rendered more than 1 year after the date of the
enactment of this Act.

SEC. 4. ANNUAL REPORTS ON WORKER MISCLASSIFICATION.

    The Secretary of the Treasury shall issue an annual report on
worker misclassification. Such report shall include the following:
            (1) Information on the number and type of enforcement
        actions against, and examinations of, employers who have
        misclassified workers.
            (2) Relief obtained as a result of such actions against,
        and examinations of, employers who have misclassified workers.
            (3) An overall estimate of the number of employers
        misclassifying workers, the number of workers affected, and the
        industries involved.
            (4) The impact of such misclassification on the Federal tax
        system.
            (5) Information on the outcomes of the petitions filed
        under section 3511(e) of the Internal Revenue Code of 1986.

SEC. 5. INCREASE IN INFORMATION RETURN PENALTIES.

    (a) Failure To File Correct Information Returns.--
            (1) In general.--Section 6721(a)(1) of the Internal Revenue
        Code of 1986 is amended--
                    (A) by striking ``$50'' and inserting ``$250'', and
                    (B) by striking ``$250,000'' and inserting
                ``$3,000,000''.
            (2) Reduction where correction in specified period.--
                    (A) Correction within 30 days.--Section 6721(b)(1)
                of such Code is amended--
                            (i) by striking ``$15'' and inserting
                        ``$50'',
                            (ii) by striking ``$50'' and inserting
                        ``$250'', and
                            (iii) by striking ``$75,000'' and inserting
                        ``$500,000''.
                    (B) Failures corrected on or before august 1.--
                Section 6721(b)(2) of such Code is amended--
                            (i) by striking ``$30'' and inserting
                        ``$100'',
                            (ii) by striking ``$50'' and inserting
                        ``$250'', and
                            (iii) by striking ``$150,000'' and
                        inserting ``$1,500,000''.
            (3) Lower limitation for persons with gross receipts of not
        more than $5,000,000.--Section 6721(d)(1) of such Code is
        amended--
                    (A) in subparagraph (A)--
                            (i) by striking ``$100,000'' and inserting
                        ``$1,000,000'', and
                            (ii) by striking ``$250,000'' and inserting
                        ``$3,000,000'',
                    (B) in subparagraph (B)--
                            (i) by striking ``$25,000'' and inserting
                        ``$175,000'', and
                            (ii) by striking ``$75,000'' and inserting
                        ``$500,000'', and
                    (C) in subparagraph (C)--
                            (i) by striking ``$50,000'' and inserting
                        ``$500,000'', and
                            (ii) by striking ``$150,000'' and inserting
                        ``$1,500,000''.
            (4) Penalty in case of intentional disregard.--Section
        6721(e) of such Code is amended--
                    (A) by striking ``$100'' in paragraph (2) and
                inserting ``$500'',
                    (B) by striking ``$250,000'' in paragraph (3)(A)
                and inserting ``$3,000,000''.
    (b) Failure To Furnish Correct Payee Statements.--
            (1) In general.--Section 6722(a) of such Code is amended--
                    (A) by striking ``$50'' and inserting ``$250'', and
                    (B) by striking ``$100,000'' and inserting
                ``$1,000,000''.
            (2) Penalty in case of intentional disregard.--Section
        6722(c) of such Code is amended--
                    (A) by striking ``$100'' in paragraph (1) and
                inserting ``$500'', and
                    (B) by striking ``$100,000'' in paragraph (2)(A)
                and inserting ``$1,000,000''.
    (c) Failure To Comply With Other Information Reporting
Requirements.--Section 6723 of such Code is amended--
            (1) by striking ``$50'' and inserting ``$250'', and
            (2) by striking ``$100,000'' and inserting ``$1,000,000''.
    (d) Effective Date.--The amendments made by this section shall
apply with respect to information returns required to be filed after
December 31, 2008.

Summary: Taxpayer Responsibility, Accountability and Consistency Act of 2008 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations. (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors. And (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Requires the Secretary of the Treasury to issue an annual report on worker misclassification.

To amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Promoting American Agricultural and
Medical Exports to Cuba Act of 2009''.

SEC. 2. CLARIFICATION OF PAYMENT TERMS UNDER THE TRADE SANCTIONS REFORM
              AND EXPORT ENHANCEMENT ACT OF 2000.

    Section 908(b)(4) of the Trade Sanctions Reform and Export
Enhancement Act of 2000 (22 U.S.C. 7207(b)(4)) is amended--
            (1) in subparagraph (B), by striking ``and'' at the end;
            (2) in subparagraph (C), by striking the period at the end
        and inserting ``; and''; and
            (3) by adding at the end the following:
                    ``(D) the term `payment of cash in advance' means,
                notwithstanding any other provision of law, the payment
                by the purchaser of an agricultural commodity or
                product and the receipt of such payment by the seller
                prior to--
                            ``(i) the transfer of title of such
                        commodity or product to the purchaser; and
                            ``(ii) the release of control of such
                        commodity or product to the purchaser.''.

SEC. 3. AUTHORIZATION OF DIRECT TRANSFERS BETWEEN CUBAN AND UNITED
              STATES DEPOSITORY INSTITUTIONS UNDER THE TRADE SANCTIONS
              REFORM AND EXPORT ENHANCEMENT ACT OF 2000.

    (a) In General.--Notwithstanding any other provision of law
(including section 908(b)(1)(B) of the Trade Sanctions and Export
Enhancement Act of 2000 (22 U.S.C. 7207(b)(1)(B)), the President may
not restrict direct transfers from a Cuban depository institution to a
United States depository institution executed in payment for an
agricultural commodity or product authorized for sale under the Trade
Sanctions Reform and Export Enhancement Act of 2000 (22 U.S.C. 7201 et
seq.).
    (b) Depository Institution Defined.--In this section, the term
``depository institution'' means any entity that is engaged primarily
in the business of banking (including a bank, savings bank, savings
association, credit union, trust company, or bank holding company).

SEC. 4. ESTABLISHMENT OF AGRICULTURAL EXPORT PROMOTION PROGRAM WITH
              RESPECT TO CUBA.

    (a) In General.--The Secretary of Agriculture shall establish a
program to provide information and technical assistance to United
States agricultural producers, cooperative organizations, and State
agencies that promote the sale of agricultural commodities or products,
in order to promote and facilitate exports of United States
agricultural commodities or products to Cuba as authorized by the Trade
Sanctions Reform and Export Enhancement Act of 2000.
    (b) Technical Assistance To Facilitate Exports.--The Secretary of
Agriculture shall maintain on the website of the Department of
Agriculture information to assist exporters and potential exporters of
United States agricultural commodities or products with respect to
Cuba.
    (c) Authorization of Funds.--The Secretary of Agriculture is
authorized to expend such sums as may be available in the Agricultural
Export Promotion Trust Fund established under section 9511 of the
Internal Revenue Code of 1986 (as added by section 5(b) of this Act).

SEC. 5. INCREASE IN AIRPORT TICKET TAX FOR TRANSPORTATION BETWEEN
              UNITED STATES AND CUBA; ESTABLISHMENT OF AGRICULTURAL
              EXPORT PROMOTION TRUST FUND.

    (a) Increase in Ticket Tax.--Subsection (c) of section 4261 of the
Internal Revenue Code of 1986 (relating to use of international travel
facilities) is amended by adding at the end the following new
paragraph:
            ``(4) Special rule for cuba.--In any case in which the tax
        imposed by paragraph (1) applies to transportation beginning or
        ending in Cuba before January 1, 2016, such tax shall be
        increased by $1.00.''.
    (b) Agricultural Export Promotion Trust Fund.--
            (1) In general.--Subchapter A of chapter 98 of the Internal
        Revenue Code of 1986 (relating to establishment of trust funds)
        is amended by adding at the end the following new section:

``SEC. 9511. AGRICULTURAL EXPORT PROMOTION TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Agricultural
Export Promotion Trust Fund', consisting of such amounts as may be
appropriated or credited to such fund as provided in this section or
section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to
the Agricultural Export Promotion Trust Fund amounts equivalent to the
increase in taxes received in the Treasury by reason of section
4261(c)(4).
    ``(c) Expenditures.--Amounts in the Agricultural Export Promotion
Trust Fund shall be available, as provided by appropriation Acts, for
making expenditures to the Office of the Secretary of Agriculture for
the purposes set out in section 4 of the Promoting American
Agricultural and Medical Exports to Cuba Act of 2009.''.
            (2) Conforming amendment.--Subparagraph (B) of section
        9502(b)(1) of such Code is amended by inserting ``(other than
        by reason of subsection (c)(4) thereof)'' after ``sections
        4261''.
            (3) Clerical amendment.--The table of sections for
        subchapter A of chapter 98 of such Code is amended by adding at
        the end the following new item:

``Sec. 9511. Agricultural Export Promotion Trust Fund.''.
    (c) Effective Date.--The amendment made by subsection (a) shall
apply to transportation beginning after the 90-day period beginning on
the date of the enactment of this Act, except that such amendment shall
not apply to amounts paid before the end of such period.

SEC. 6. SENSE OF CONGRESS THAT VISAS SHOULD BE ISSUED.

    (a) Sense of Congress.--It is the sense of Congress that the
Secretary of State should issue visas for temporary entry into the
United States to nationals of Cuba whose itinerary documents an intent
to conduct activities, including phytosanitary inspections, relating to
the purchase of United States agricultural commodities or products
pursuant to the provisions of the Trade Sanctions Reform and Export
Enhancement Act of 2000 (22 U.S.C. 7201 et seq.).
    (b) Periodic Reports.--
            (1) In general.--Not later than 45 days after the date of
        the enactment of this Act, and every 90 days thereafter, the
        Secretary of State shall submit to the Committee on Finance,
        the Committee on Agriculture, Nutrition, and Forestry, and the
        Committee on Foreign Relations of the Senate, and the Committee
        on Agriculture, the Committee on Ways and Means, and the
        Committee on Foreign Affairs of the House of Representatives a
        report on the issuance of visas described in subsection (a).
            (2) Content of reports.--Each report under paragraph (1)
        shall contain a full description of each application received
        from a national of Cuba for a visa to travel to the United
        States to engage in purchasing activities pursuant to the
        provisions of the Trade Sanctions Reform and Export Enhancement
        Act of 2000 (22 U.S.C. 7201 et seq.) and shall describe the
        disposition of each such application.

SEC. 7. EXPORT OF MEDICINES AND MEDICAL DEVICES TO CUBA.

    (a) Repeal of Requirement for Onsite Verifications.--Section 1705
of the Cuban Democracy Act of 1992 (22 U.S.C. 6004) is amended by
striking subsection (d).
    (b) Rule of Construction.--Nothing in the amendment made by
subsection (a) shall be construed to restrict the authority of the
President to--
            (1) impose export controls with respect to the export of
        medicines or medical devices under sections 5 or 6 of the
        Export Administration Act of 1979 (as in effect pursuant to the
        International Emergency Economic Powers Act (50 U.S.C. App.
        2404 or 2405)); or
            (2) exercise the authority the President has under the
        International Emergency Economic Powers Act (50 U.S.C. 1701 et
        seq.) with respect to Cuba pursuant to a declaration of
        national emergency required by that Act that is made on account
        of an unusual and extraordinary threat, that did not exist
        before the enactment of this Act, to the national security,
        foreign policy, or economy of the United States.

SEC. 8. TRAVEL TO CUBA.

    (a) Freedom of Travel for United States Citizens and Legal
Residents.--Notwithstanding section 102(h) of the Cuban Liberty and
Democratic Solidarity (LIBERTAD) Act of 1996 (22 U.S.C. 6032(h)) and
section 910(b) of the Trade Sanctions Reform and Export Enhancement Act
of 2000 (22 U.S.C. 7209(b)) and subject to subsection (b)--
            (1) the President may not regulate or prohibit, directly or
        indirectly, travel to or from Cuba by United States citizens or
        legal residents, or any of the transactions incident to such
        travel; and
            (2) any regulation in effect on the date of the enactment
        of this Act that regulates or prohibits travel to or from Cuba
        by United States citizens or legal residents or transactions
        incident to such travel shall cease to have any force or
        effect.
    (b) Exception.--The restrictions on authority contained in
subsection (a) shall not apply in a case in which the United States is
at war with Cuba, armed hostilities between the two countries are in
progress, or there is imminent danger to the public health or the
physical safety of United States citizens or legal residents.
    (c) Applicability.--This section applies to actions taken by the
President--
            (1) on or after the date of the enactment of this Act; or
            (2) before the date of the enactment of this Act which are
        in effect on such date of enactment.

SEC. 9. ADHERENCE TO INTERNATIONAL AGREEMENTS FOR THE MUTUAL PROTECTION
              OF INTELLECTUAL PROPERTY.

    (a) Repeal of Prohibition on Transactions or Payments With Respect
to Certain United States Intellectual Property.--Section 211 of the
Department of Commerce and Related Agencies Appropriations Act, 1999
(section 101(b) of division A of Public Law 105-277; 112 Stat. 2681-88)
is repealed.
    (b) Regulations.--The Secretary of the Treasury shall promulgate
such regulations as are necessary to carry out the repeal made by
subsection (a), including removing any prohibition on transactions or
payments to which subsection (a)(1) of section 211 of the Department of
Commerce and Related Agencies Appropriations Act, 1999 (as such section
was in effect on the day before the date of the enactment of this Act)
applied.
    (c) Further Regulations.--
            (1) In general.--The Secretary of the Treasury shall amend
        part 515 of title 31, Code of Federal Regulations (commonly
        referred to as the ``Cuban Assets Control Regulations''), to
        authorize under general license the transfer or receipt of any
        trademark or trade name subject to United States law in which a
        designated national has an interest.
            (2) Designated national defined.--In this subsection, the
        term ``designated national'' has the meaning given the term in
        subsection (d)(1) of section 211 of the Department of Commerce
        and Related Agencies Appropriations Act, 1999 (as such section
        was in effect on the day before the date of the enactment of
        this Act).

Summary: Promoting American Agricultural and Medical Exports to Cuba Act of 2009 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a US depository institution in payment for a product or agricultural commodity authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture to provide information and technical assistance to US agricultural producers, cooperative organizations, or state agencies to promote US agricultural exports products to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1. And (2) establish in the Treasury the Agricultural Export Promotion Trust Fund. Expresses the sense of Congress that the Secretary of State should issue temporary entry visas to Cuban nationals whose itinerary documents an intent to conduct activities, including phytosanitary inspections, relating to the purchase of US agricultural commodities or products. Amends the Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Prohibits the President from regulating or prohibiting travel to or from Cuba by US citizens or legal residents, or any of the transactions incident to such travel. States that: (1) any regulation restricting or prohibiting such travel shall have no effect. And (2) such prohibition shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of US citizens or legal residents. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain US intellectual properties and such properties' transfer.

A bill to facilitate the export of United States agricultural commodities and products to Cuba as authorized by the Trade Sanctions Reform and Export Enhancement Act of 2000, to establish an agricultural export promotion program with respect to Cuba, to remove impediments to the export to Cuba of medical devices and medicines, to allow travel to Cuba by United States citizens and legal residents, to establish an agricultural export promotion program with respect to Cuba, and for other purposes.


SECTION 1. CREDIT FOR INSTALLATION OF HYDROGEN FUELING STATIONS.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to foreign tax credit,
etc.) is amended by adding at the end the following new section:

``SEC. 30B. HYDROGEN-POWERED VEHICLE REFUELING PROPERTY CREDIT.

    ``(a) Credit Allowed.--There shall be allowed as a credit against
the tax imposed by this chapter for the taxable year an amount equal to
50 percent of the amount paid or incurred by the taxpayer during the
taxable year for the qualified hydrogen-powered vehicle refueling
property and the installation thereof.
    ``(b) Year Credit Allowed.--The credit allowed under subsection (a)
shall be allowed in the taxable year in which the qualified hydrogen-
powered vehicle refueling property is placed in service by the
taxpayer.
    ``(c) Definition of Qualified Hydrogen-Powered Vehicle Refueling
Property.--The term `qualified hydrogen-powered vehicle refueling
property' means any property (not including a building and its
structural components) if--
            ``(1) such property is of a character subject to the
        allowance for depreciation,
            ``(2) the original use of such property begins with the
        taxpayer, and
            ``(3) such property is for the production, storage, or
        dispensing of hydrogen fuel into the fuel tank of a motor
        vehicle propelled by such fuel.
    ``(d) Application With Other Credits.--The credit allowed under
subsection (a) for any taxable year shall not exceed the excess (if
any) of--
            ``(1) the regular tax for the taxable year reduced by the
        sum of the credits allowable under subpart A and sections 27,
        29, 30, and 30A, over
            ``(2) the tentative minimum tax for the taxable year.
    ``(e) Basis Reduction.--For purposes of this title, the basis of
any property shall be reduced by the portion of the cost of such
property taken into account under subsection (a).
    ``(f) No Double Benefit.--No deduction shall be allowed under
section 179A with respect to any property with respect to which a
credit is allowed under subsection (a).
    ``(g) Carryforward Allowed.--
            ``(1) In general.--If the credit amount allowable under
        subsection (a) for a taxable year exceeds the amount of the
        limitation under subsection (d) for such taxable year (referred
        to as the `unused credit year' in this subsection), such excess
        shall be allowed as a credit carryforward for each of the 20
        taxable years following the unused credit year.
            ``(2) Rules.--Rules similar to the rules of section 39
        shall apply with respect to the credit carryforward under
        paragraph (1).
    ``(h) Special Rules.--Rules similar to the rules of paragraphs (4)
and (5) of section 179A(e) shall apply.
    ``(i) Regulations.--The Secretary shall prescribe such regulations
as necessary to carry out the provisions of this section.
    ``(j) Termination.--This section shall not apply to any property
placed in service after December 31, 2013.''.
    (b) Conforming Amendments.--
            (1) Section 1016(a) of such Code is amended by striking
        ``and'' at the end of paragraph (27), by striking the period at
        the end of paragraph (28) and inserting ``, and'', and by
        adding at the end the following new paragraph:
            ``(29) to the extent provided in section 30B(e).''.
            (2) Section 55(c)(2) of such Code is amended by inserting
        ``30B(d),'' after ``30(b)(3),''.
            (3) The table of sections for subpart B of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 30A the following new item:

``Sec. 30B. Hydrogen-powered vehicle refueling property credit.''.
    (c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
the date of the enactment of this Act.

SEC. 2. EXCLUSION OF EARNINGS FROM HYDROGEN FUEL SALES.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by inserting after section 136 the
following new section:

``SEC. 136A. INCOME FROM HYDROGEN FUEL SALES.

    ``(a) Exclusion.--Gross income shall not include income
attributable to the sale of hydrogen fuel sold at retail for use in a
hydrogen fuel cell vehicle.
    ``(b) Definition of Hydrogen Fuel Cell Vehicle.--For purposes of
this section, the term `hydrogen fuel cell vehicle' means a motor
vehicle (as defined in section 30(c)(2)) which is propelled by power
derived from 1 or more cells which convert chemical energy directly
into electricity by combining oxygen with hydrogen fuel which is stored
on board the vehicle in any form and may or may not require reformation
prior to use.
    ``(c) Termination.--This section shall not apply to income
attributable to sales after December 31, 2013.''.
    (b) Conforming Amendment.--The table of sections for subpart B of
part III of subchapter B of chapter 1 of such Code is amended by
inserting after the item relating to section 136 the following new
item:

        ``Sec. 136A. Income from hydrogen fuel sales.''.
    (c) Effective Date.--The amendments made by this section shall
apply to income received after December 31, 2003, in taxable years
ending after such date.

Summary: Amends the Internal Revenue Code to allow a tax credit for 50 percent of the cost of a qualified hydrogen-powered vehicle refueling property and its installation. Excludes from gross income amounts attributable to the sale of hydrogen fuel sold at retail for use in a hydrogen fuel cell vehicle.

A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lymphedema Diagnosis and Treatment
Cost-Saving Act of 2011''.

SEC. 2. COVERAGE OF LYMPHEDEMA DIAGNOSIS AND TREATMENT SERVICES UNDER
              MEDICARE.

    (a) Coverage of Services.--Section 1861 of the Social Security Act
(42 U.S.C. 1395x) is amended--
            (1) in subsection (s)(2)--
                    (A) in subparagraph (EE), by striking ``and'' at
                the end;
                    (B) in subparagraph (FF), by adding ``and'' at the
                end; and
                    (C) by adding at the end the following new
                subparagraph:
                    ``(GG)(i) lymphedema diagnosis services (as defined
                in subsection (iii)(1)) and lymphedema treatment
                services (as described in subsection (iii)(2)); and
                    ``(ii) lymphedema compression treatment items (as
                defined in subsection (jjj)).''; and
            (2) by adding at the end the following new subsections:
    ``(iii) Lymphedema Diagnosis and Treatment Services.--(1)
Lymphedema Diagnosis Services.--The term `lymphedema diagnosis
services' means, with respect to an individual, the differential
diagnosis of the source of the individual's edema and the
identification of the specific etiology and functional lymphatic
deficiency, in which such diagnosis--
            ``(A) is provided by a provider, as defined in paragraph
        (3), for the purpose of developing a lymphedema treatment plan;
        and
            ``(B) may utilize any diagnostic tools the provider
        determines to be reasonable and necessary.
    ``(2) Lymphedema Treatment Services.--The term `lymphedema
treatment services' means, with respect to an individual, services for
the treatment of lymphedema (regardless of cause)--
            ``(A) that are--
                    ``(i) provided in an inpatient or outpatient
                setting;
                    ``(ii) provided by a provider, as defined in
                paragraph (3), within the established scope of practice
                of such provider; and
                    ``(iii) medically necessary, in accordance with the
                current standard of lymphedema treatment, including
                complete decongestive therapy, which is a multi-modal
                therapy comprising of manual lymph drainage,
                compression therapy utilizing multilayer bandage
                systems, compression garments and devices, exercise,
                skin care, patient education, and any other lymphedema
                treatment modalities determined by the Secretary to be
                safe and effective; and
            ``(B) which shall--
                    ``(i) include as medically necessary with respect
                to the individual--
                            ``(I) an initial evaluation and course of
                        clinical treatment, including initial baseline
                        measurements and subsequent measurements to
                        assess treatment efficacy and progress;
                            ``(II) follow-up courses of clinical
                        treatment;
                            ``(III) in the case that such individual
                        has cancer, clinical measurements, including
                        initial pre-operative baseline measurements and
                        periodic subsequent measurements to diagnose
                        the presence of lymphedema; and
                            ``(IV) any other treatment modality
                        approved by the Secretary; and
                    ``(ii) be provided in accordance with such
                schedule, duration, and number of treatments as
                determined medically necessary.
    ``(3) Provider Defined.--For purposes of this subsection and
subsection (jjj), the term `provider' means any licensed medical or
health care provider whose State licensing board recognizes lymphedema
diagnosis, lymphedema treatment, or both to fall within the scope of
practice of such medical or health care provider.
    ``(jjj) Lymphedema Compression Treatment Items.--The term
`lymphedema compression treatment items' means, with respect to an
individual, compression garments, devices, bandaging systems,
components, and supplies that are primarily and customarily used in the
medical treatment of lymphedema of the arms, hands, legs, feet, torso,
face and neck, breast and chest, abdomen, and genitalia, as prescribed
by a provider, as defined in subsection (iii)(3). Such term includes--
            ``(1) multilayer compression bandaging systems, including
        short-stretch and medium-stretch compression bandages; cotton,
        synthetic, or foam padding; gauze or elastic finger and toe
        bandages; foam pads; directional flow padding; and tubular
        bandages;
            ``(2) custom or standard fit gradient compression garments;
            ``(3) non-elastic and low-elastic compression garments,
        manually adjustable or fitted padded directional flow garments
        (with or without elastic or non-elastic compression jackets)
        and compression wraps and directional flow pads;
            ``(4) aids and ancillary equipment consisting of donning
        aids, bandage rollers, shoes to fit over compression items, and
        other specialized items used with the items described in
        paragraphs (1) through (3);
            ``(5) pneumatic appliances connected to and used in
        conjunction with pneumatic sequential compression controllers;
            ``(6) any other compression garments, bandaging systems,
        devices, and aids determined by the Secretary to be effective
        in the prevention or treatment of lymphedema; and
            ``(7) replacements of any items under this subsection in
        accordance with section 1834(p)(3).''.
    (b) Payment.--
            (1) Lymphedema compression treatment items.--
                    (A) In general.--Section 1833(a) of such Act (42
                U.S.C. 1395l(a)) is amended--
                            (i) in paragraph (8), by striking at the
                        end ``and'';
                            (ii) in paragraph (9), by striking at the
                        end the period and inserting a semi-colon; and
                            (iii) by adding at the end the following
                        new paragraph:
            ``(10) in the case of lymphedema compression treatment
        items described in section 1861(jjj), the amount determined
        under section 1834(p); and''.
                    (B) Payment determined.--Section 1834 of such Act
                (42 U.S.C. 1395m) is amended by adding at the end the
                following new subsection:
    ``(p) Payment for Lymphedema Compression Treatment Items.--
            ``(1) General rule for payment.--
                    ``(A) In general.--With respect to a lymphedema
                compression treatment item as defined in section
                1861(jjj)) for which payment is determined under this
                subsection, subject to subparagraph (D), payment shall
                be made in an amount equal to 80 percent of the payment
                basis described in subparagraph (B).
                    ``(B) Payment basis.--The payment basis described
                in this subparagraph, with respect to a lymphedema
                compression treatment item described in section
                1861(jjj), is the actual charge for the item.
                    ``(C) Exclusive payment rule for home health
                agencies.--Notwithstanding any other provision of this
                title, this subsection shall constitute the exclusive
                provision of this title for payment for lymphedema
                compression treatment items described in section
                1861(jjj) under this part or under part A to a home
                health agency or for such items that are furnished as
                an incident to a physician's professional service.
            ``(2) Allowable quantities.--In the case it is determined
        by a provider, as defined in section 1861(iii)(3), that
        lymphedema compression treatment items are required as part of
        lymphedema treatment services under section 1861(iii)(2), then
        payment may be made under this title in accordance with this
        subsection for such items in the quantity which is customary,
        reasonable, and medically necessary.
            ``(3) Replacement of lymphedema compression treatment
        items.--
                    ``(A) In general.--Payment shall be made under this
                subsection, with respect to an individual, for the
                replacement of a lymphedema compression treatment item
                if the period of the reasonable and useful lifetime of
                the item (as described in subparagraph (B)) has expired
                or a provider, as defined in section 1861(iii)(3),
                determines that a replacement, or repair, of such item,
                is medically necessary.
                    ``(B) Reasonable and useful lifetime.--For purposes
                of subparagraph (A), the period of the reasonable and
                useful lifetime of a lymphedema compression treatment
                item is as follows:
                            ``(i) In the case of any item described in
                        section 1861(jjj)(1), 1 year.
                            ``(ii) In the case of any item described in
                        section 1861(jjj)(2), 6 months.
                            ``(iii) In the case of any item described
                        in section 1861(jjj)(3), 2 years.
                            ``(iv) In the case of any item described in
                        section 1861(jjj)(4), 1 year.
                            ``(v) In the case of any item described in
                        section 1861(jjj)(5), 5 years.
                            ``(vi) In the case of any item described in
                        section 1861(jjj)(6), such period as determined
                        by the Secretary, in consultation with
                        appropriate health organizations, at the time
                        the Secretary determines such item to be
                        effective in the prevention or treatment of
                        lymphedema.''.
                    (C) Application of supplier requirements.--Section
                1834(j)(5) of such Act (42 U.S.C. 1395m(j)(5)) is
                amended--
                            (i) in subparagraph (E), by striking at the
                        end ``and'';
                            (ii) in subparagraph (F), by striking at
                        the end the period and inserting ``; and''; and
                            (iii) by adding at the end the following
                        new subparagraph:
                    ``(G) lymphedema compression treatment items (as
                defined in section 1861(jjj)).''.
            (2) Lymphedema diagnosis and treatment services.--
                    (A) In general.--Section 1833(a) of such Act, as
                amended by paragraph (1)(A), is further amended by
                adding at the end the following new paragraph:
            ``(11)(A) in the case of lymphedema diagnosis services (as
        defined in section 1861(iii)(1)) furnished by a provider (as
        defined in section 1861(iii)(3)) the amount described in
        section 1834(q); and
            ``(B) in the case of lymphedema treatment services (as
        defined in section 1861(iii)(2)) furnished by a provider (as
        defined in section 1861(iii)(3)) the amount described in
        section 1834(k).''.
                    (B) Payment method.--Section 1834 of such Act, as
                amended by paragraph (1)(B), is further amended by
                adding at the end the following new subsection:
    ``(q) Payment for Outpatient Lymphedema Diagnosis and Treatment
Services by Physicians and Non-Physician Practitioners.--
            ``(1) In general.--For purposes of section 1833(a)(11), the
        amount described in this subsection, with respect to a
        lymphedema diagnosis service or lymphedema treatment service,
        is 80 percent of the lesser of--
                    ``(A) the actual charge for the service; or
                    ``(B) the applicable fee schedule amount (as
                defined in paragraph (2)) for the service.
            ``(2) Applicable fee schedule amount.--In this subsection,
        the term `applicable fee schedule amount' means, with respect
        to services furnished in a year, the amount determined under
        the fee schedule established under section 1848 for such
        services furnished during the year.''.
                    (C) Conforming amendment for payments under
                1834(k).--Section 1834(k)(1) of such Act (42 U.S.C.
                1395m(k)(1)) is amended by striking ``or 1833(a)(9)''
                and inserting ``1833(a)(9), or 1833(a)(11)''.
    (c) Effective Date.--The amendments made by this section shall
apply to items and services furnished on or after the date that is 180
days from the date of the enactment of this Act.

Summary: Lymphedema Diagnosis and Treatment Cost Savings Act of 2011 - Amends title XVIII (Medicare) of the Social Security Act to extend coverage to lymphedema diagnosis and treatment services. including lymphedema compression treatment items.

To amend title XVIII of the Social Security Act to improve the diagnosis and treatment of lymphedema under the Medicare program and to reduce costs under such program related to the treatment of lymphedema.


SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Esther Martinez Native American
Languages Preservation Act of 2006''.
SEC. 2. EXPANSION OF PROGRAM TO ENSURE THE SURVIVAL AND CONTINUING
VITALITY OF NATIVE AMERICAN LANGUAGES.
    Section 803C of the Native American Programs Act of 1974 (42 U.S.C.
2991b-3) is amended--
        (1) in subsection (b)--
            (A) in paragraph (5) by striking ``and'' at the end,
            (B) in paragraph (6) by striking the period at the end and
        inserting ``; and'', and
            (C) by adding at the end the following:
        ``(7)(A) Native American language nests, which are site-based
    educational programs that--
                ``(i) provide instruction and child care through the
            use of a Native American language for at least 10 children
            under the age of 7 for an average of at least 500 hours per
            year per student;
                ``(ii) provide classes in a Native American language
            for parents (or legal guardians) of students enrolled in a
            Native American language nest (including Native American
            language-speaking parents); and
                ``(iii) ensure that a Native American language is the
            dominant medium of instruction in the Native American
            language nest;
            ``(B) Native American language survival schools, which are
        site-based educational programs for school-age students that--
                ``(i) provide an average of at least 500 hours of
            instruction through the use of 1 or more Native American
            languages for at least 15 students for whom a Native
            American language survival school is their principal place
            of instruction;
                ``(ii) develop instructional courses and materials for
            learning Native American languages and for instruction
            through the use of Native American languages;
                ``(iii) provide for teacher training;
                ``(iv) work toward a goal of all students achieving--

                    ``(I) fluency in a Native American language; and
                    ``(II) academic proficiency in mathematics, reading
                (or language arts), and science; and

                ``(v) are located in areas that have high numbers or
            percentages of Native American students; and
            ``(C) Native American language restoration programs, which
        are educational programs that--
                ``(i) operate at least 1 Native American language
            program for the community in which it serves;
                ``(ii) provide training programs for teachers of Native
            American languages;
                ``(iii) develop instructional materials for the
            programs;
                ``(iv) work toward a goal of increasing proficiency and
            fluency in at least 1 Native American language;
                ``(v) provide instruction in at least 1 Native American
            language; and
                ``(vi) may use funds received under this section for--

                    ``(I) Native American language programs, such as
                Native American language immersion programs, Native
                American language and culture camps, Native American
                language programs provided in coordination and
                cooperation with educational entities, Native American
                language programs provided in coordination and
                cooperation with local universities and colleges,
                Native American language programs that use a master-
                apprentice model of learning languages, and Native
                American language programs provided through a regional
                program to better serve geographically dispersed
                students;
                    ``(II) Native American language teacher training
                programs, such as training programs in Native American
                language translation for fluent speakers, training
                programs for Native American language teachers,
                training programs for teachers in schools to utilize
                Native American language materials, tools, and
                interactive media to teach Native American language;
                and
                    ``(III) the development of Native American language
                materials, such as books, audio and visual tools, and
                interactive media programs.'',

        (2) in subsection (c)--
            (A) in paragraph (5) by striking ``and'' at the end,
            (B) in paragraph (6) by striking the period at the end and
        inserting ``; and'', and
            (C) by adding at the end the following:
        ``(7) in the case of an application for a grant to carry out
    any purpose specified in subsection (b)(7)(B), a certification by
    the applicant that the applicant has not less than 3 years of
    experience in operating and administering a Native American
    language survival school, a Native American language nest, or any
    other educational program in which instruction is conducted in a
    Native American language.'', and
        (3) in subsection (e)(2) by inserting before the period the
    following: ``, except that grants made under such subsection for
    any purpose specified in subsection (b)(7) may be made only on a 3-
    year basis''.
SEC. 3. DEFINITION.
    Section 815 of the Native American Programs Act of 1974 (42 U.S.C.
2992c) is amended--
        (1) by redesignating paragraphs (1) through (6) as paragraphs
    (2) through (7), respectively, and
        (2) by inserting before paragraph (2), as so redesignated, the
    following:
        ``(1) `average' means the aggregate number of hours of
    instruction through the use of a Native American language to all
    students enrolled in a native language immersion program during a
    school year divided by the total number of students enrolled in the
    immersion program;''.
SEC. 4. AUTHORIZATION OF APPROPRIATIONS FOR PROGRAM TO ENSURE THE
SURVIVAL AND CONTINUING VITALITY OF NATIVE AMERICAN LANGUAGES.
    Section 816(e) of the Native American Programs Act of 1974 (42
U.S.C. 2992d(e)) is amended by striking ``1999, 2000, 2001, and 2002''
and inserting ``2008, 2009, 2010, 2011, and 2012''.

                               Speaker of the House of Representatives.

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

Summary: Esther Martinez Native American Languages Preservation Act of 2006 - Amends the Native American Programs Act of 1974 to authorize the Secretary of Health and Human Services, as part of the Native American languages grant program, to make three-year grants for educational Native American language nests, survival schools, and restoration programs. Requires that Native American language nests: (1) provide instruction and child care through the use of a Native American language for at least 10 children under the age of seven for an average of at least 500 hours per year per student. (2) provide classes in such language for the parents of such students. And (3) use such language as the dominant medium of instruction in the nest. Requires that Native American language survival schools: (1) provide an average of at least 500 hours of instruction per year per student through the use of at least one Native American language for at least 15 students for whom the school is their principal school. (2) develop instructional courses and materials that service the goal of making all students fluent in such a language and proficient in mathematics, reading, and science, (3) provide teacher training. And (4) be located in areas having high concentrations of Native American students. Requires applicants for language survival school funding to have at least three years of experience in running such a school, a Native American language nest, or any other educational program in which instruction is conducted in a Native American language. Requires that Native American language restoration programs: (1) operate at least one Native American language program for the community they serve, (2) train teachers of such languages. And (3) develop Native American language instructional materials. Authorizes appropriations for FY2008-FY2012.

To amend the Native American Programs Act of 1974 to provide for the revitalization of Native American languages through Native American language immersion programs; and for other purposes.