SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Independent Counsel Accountability
and Reform Act of 1996''.

SEC. 2. BASIS FOR INVESTIGATION.

    (a) Preliminary Investigation.--Section 591 of title 28, United
States Code, is amended--
            (1) in subsection (a)--
                    (A) by striking ``information'' and inserting
                ``specific information from a credible source that
                is''; and
                    (B) by striking ``may have'' and inserting ``has'';
                and
            (2) in subsection (c)(1)--
                    (A) by striking ``information'' and inserting
                ``specific information from a credible source that
                is''; and
                    (B) by striking ``may have'' and inserting ``has''.
    (b) Further Investigation.--Section 592(c)(2) of title 28, United
States Code, is amended by striking ``information'' and inserting
``specific information from a credible source that is''.

SEC. 3. SUBPOENA POWER.

    Section 592(a)(2) of title 28, United States Code, is amended by
striking ``grant immunity, or issue subpoenas'' and inserting ``or
grant immunity, but may issue subpoenas duces tecum''.

SEC. 4. AUTHORITY OF ATTORNEY GENERAL.

    Section 592(a)(2) of title 28, United States Code, is amended by
striking subparagraph (B), by striking ``(A)'', and by running the text
of subparagraph (A) into the paragraph heading.

SEC. 5. PROSECUTORIAL JURISDICTION OF INDEPENDENT COUNSEL.

    (a) Prosecutorial Jurisdiction.--Section 593(b) of title 28, United
States Code, is amended--
            (1) in paragraph (1)--
                    (A) by striking ``define'' and inserting ``, with
                specificity, define''; and
                    (B) by adding at the end the following: ``Such
                jurisdiction shall be limited to the alleged violations
                of criminal law with respect to which the Attorney
                General has requested the appointment of the
                independent counsel and matters directly related to
                such criminal violations.''; and
            (2) by amending paragraph (3) to read as follows:
            ``(3) Scope of prosecutorial jurisdiction.--In defining the
        independent counsel's prosecutorial jurisdiction, the division
        of the court shall assure that the independent counsel has
        adequate authority to fully investigate and prosecute the
        alleged violations of criminal law with respect to which the
        Attorney General has requested the appointment of the
        independent counsel and matters directly related to such
        criminal violations, including perjury, obstruction of justice,
        destruction of evidence, and intimidation of witnesses.''.
    (b) Conforming Amendment.--Section 592(d) of title 28, United
States Code, is amended by striking ``subject matter and all matters
related to that subject matter'' and inserting ``the alleged violations
of criminal law with respect to which the application is made and
matters directly related to such criminal violations''.

SEC. 6. ATTORNEYS' FEES.

    Section 593(f) of title 28, United States Code, is amended--
            (1) in the first sentence of paragraph (1)--
                    (A) by striking ``the court may'' and inserting
                ``the court shall'';
                    (B) by inserting after ``pursuant to that
                investigation,'' the following: ``if such individual is
                acquitted of all charges, or no conviction is obtained
                against such individual, at a trial brought pursuant to
                that investigation, or if the conviction of such
                individual at such a trial is overturned on appeal,'';
                and
                    (C) by inserting ``, trial, and appeal (if any)''
                after ``during that investigation''; and
            (2) by striking paragraph (2) and striking ``(1) Award of
        fees.--'' and running the matter in paragraph (1) into the
        subsection heading.

SEC. 7. ADMINISTRATIVE SUPPORT.

    (a) Administrator of General Services.--Section 594(l)(2) of title
28, United States Code, is amended--
            (1) by striking ``Director of the Administrative Office of
        the United States Courts'' and inserting ``Administrator of
        General Services''; and
            (2) by striking ``Administrative Office of the United
        States Courts'' and inserting ``General Services
        Administration''.
    (b) Office Space.--Section 594(l)(3) of title 28, United States
Code, is amended to read as follows:
            ``(3) Office space.--The Administrator of General Services
        shall promptly provide appropriate office space for each
        independent counsel. Such office space shall be within a
        Federal building unless the Administrator of General Services
        determines that other arrangements would cost less.''.

SEC. 8. AUTHORITIES AND DUTIES OF INDEPENDENT COUNSEL.

    (a) Compliance With Policies of the Department of Justice.--Section
594(f) of title 28, United States Code, is amended by striking
``enforcement of the criminal laws'' and inserting ``the enforcement of
criminal laws and the release of information relating to criminal
proceedings''.
    (b) Limitation on Expenditures.--Section 594 of title 28, United
States Code is amended by adding at the end the following:
    ``(m) Limitation on Expenditures.--No funds may be expended for the
operation of any office of independent counsel after the end of the 2-
year period after its establishment, except to the extent that an
appropriations Act enacted after such establishment specifically makes
available funds for such office for use after the end of that 2-year
period.''.

SEC. 9. TREATMENT OF CLASSIFIED INFORMATION.

    Section 594(a) of title 28, United States Code, is amended by
adding at the end the following: ``An independent counsel appointed
under this chapter who gains access to classified information shall
follow all procedures established by the United States Government
regarding the maintenance, use, and disclosure of such information. The
failure to follow such procedures shall be grounds for removal for good
cause under section 596(a)(1), in addition to any penalty provided in
section 798 of title 18 or any other law that may apply.''.

SEC. 10. OUTSIDE LEGAL WORK.

    Section 594(j)(1) of title 28, United States Code, is amended by
inserting before the period the following: ``and any such independent
counsel may not during such period engage in any legal work which is
additional to the legal work the counsel is engaged in as such a
counsel''.

SEC. 11. ELIMINATION OF REPORTS.

    (a) Section 594.--Section 594(h) of title 28, United States Code,
is amended--
            (1) by striking subparagraph (B) of paragraph (1), by
        striking the dash, and by striking ``(A)'' and running the text
        of subparagraph (A) after ``shall'';
            (2) by striking everything after the first sentence in
        paragraph (2); and
            (3) by striking paragraph (3).
    (b) Section 595.--Section 595(a) of title 28, United States Code,
is amended--
            (1) by striking paragraph (2); and
            (2) by striking the heading for paragraph (1) and running
        the text of such paragraph into the heading for subsection (a).
    (c) Section 596.--Section 596(b) of title 28, United States Code,
is amended--
            (1) in paragraph (1), by striking subparagraph (B) of
        paragraph (1), by striking the dash, and by striking ``(A)''
        and running the text of subparagraph (A) after ``when''; and
            (2) in paragraph (2), by striking the second sentence.

SEC. 12. REMOVAL, TERMINATION, AND PERIODIC REAPPOINTMENT OF
              INDEPENDENT COUNSEL.

    (a) Grounds for Removal.--Section 596(a)(1) of title 28, United
States Code, is amended by adding at the end the following: ``Failure
of the independent counsel to comply with--
                    ``(A) the established policies of the Department of
                Justice as required by section 594(f), and
                    ``(C) section 594(j),
        may be grounds for removing that independent counsel from
        office for good cause under this subsection.''.
    (b) Termination.--Section 596(b)(2) of title 28, United States
Code, is amended to read as follows:
            ``(2) Termination by division of the court.--The division
        of the court may terminate an office of independent counsel at
        any time--
                    ``(A) on its own motion, or
                    ``(B) upon the request of the Attorney General,
        on the ground that the investigation conducted by the
        independent counsel has been completed or substantially
        completed and that it would be appropriate for the Department
        of Justice to complete such investigation or to conduct any
        prosecution brought pursuant to such investigation, or on the
        ground that continuation of the investigation or prosecution
        conducted by the independent counsel is not in the public
        interest.''.
    (c) Quarterly Expenditures.--
            (1) Amendment.--Section 596(c) of title 28, United States
        Code, is amended by adding at the end the following:
    ``(3) On or before the end of March 31, June 30, September 30, and
December 31 of each year, an independent counsel shall report to the
committees listed in paragraph (2)(B) the aggregate amount expended in
the previous quarter. The requirement to report such amount shall not
be construed to require a disclosure of the investigation for which
such amount was expended.''.
            (2) Effective date.--The amendment made by paragraph (1),
        shall take effect at the end of the 1st quarter beginning after
        the date of the enactment of this Act.
    (d) Periodic Reappointment.--Section 596 of title 28, United States
Code, is amended by adding at the end the following:
    ``(d) Periodic Reappointment of Independent Counsel.--If an office
of independent counsel has not terminated before--
            ``(1) the date that is 2 years after the original
        appointment to that office, or
            ``(2) the end of each succeeding 2-year period,
such counsel shall apply to the division of the court for
reappointment. The court shall first determine whether the office of
that independent counsel should be terminated under subsection (b)(2).
If the court determines that such office will not be terminated under
such subsection, the court shall reappoint the applicant if the court
determines that such applicant remains the appropriate person to carry
out the duties of the office. If not, the court shall appoint some
other person whom it considers qualified under the standards set forth
in section 593 of this title. If the court has not taken the actions
required by this subsection within 90 days after the end of the
applicable 2-year period, then that office of independent counsel shall
terminate at the end of that 90-day period.''.

SEC. 13. TRAVEL EXPENSE REIMBURSEMENTS.

    (a) In General.--Section 594(b)(3)(A) of title 28, United States
Code, is amended in the second sentence by--
            (1) striking ``by 6 months'' and inserting ``for successive
        6-month periods''; and
            (2) inserting ``on each occasion'' after ``certifies''.
    (b) Effective Date.--The amendments made by this section shall
apply to independent counsels and their appointees effective on or
after December 31, 1995.

SEC. 14. EFFECTIVE DATE.

    Except as provided in section 13, the amendments made by this Act
shall not apply with respect to any investigation which is pending
before the independent counsel on the date of enactment of this Act.

Summary: Independent Counsel Accountability and Reform Act of 1996 - Amends the Federal judicial code to require specific information from a credible source sufficient to constitute grounds to investigate whether a person covered by the independent counsel statute has violated specified criminal laws. Authorizes the Attorney General (AG) to issue subpoenas duces tecum in conducting preliminary investigations. Repeals provisions authorizing the AG to make certain determinations during such preliminary investigations. Requires the division of the court that appoints an independent counsel (IC) to: (1) define with specificity the IC's prosecutorial jurisdiction. And (2) assure that the IC has adequate authority to fully investigate and prosecute the alleged violations of criminal law with respect to which the AG has requested the appointment as well as matters directly related to such criminal violations. Requires such court division to award attorney's fees when an individual is acquitted of all charges or no conviction is obtained against such individual, or when a conviction at a trial is overturned on appeal. Requires the Administrator of General Services to provide appropriate administrative support to ICs under the Act, including the provision of adequate office space. Requires an IC to: (1) comply with Department of Justice policies concerning the release of information relating to criminal proceedings. (2) limit office expenditures to a two-year period, unless an appropriations Act specifically makes funds available for such expenditures after the end of such period. (3) follow US Government procedures regarding the treatment of classified information. And (4) refrain from engaging in outside legal work during the period of appointment as an IC. Eliminates certain IC reporting requirements. Revises provisions concerning the removal, termination, and periodic reappointment of an IC. Requires quarterly reports to specified congressional committees on aggregate amounts expended by an IC in the previous quarter. Provides travel expense reimbursements for successive six-month periods during the period of appointment as an IC.


SECTION 1. AUTHORIZATION OF APPROPRIATIONS OF ADDITIONAL AMOUNT FOR
              FISCAL YEAR 2000 FOR DISASTER RELIEF FOR THE VICTIMS OF
              HURRICANE FLOYD.

    (a) Findings.--Congress finds that--
            (1) between August 29 and September 9, 1999, Hurricane
        Dennis hovered off the coast of North Carolina and eventually
        made landfall off Cape Hatteras;
            (2) Hurricane Dennis brought 20 inches of rain to portions
        of North Carolina, wiped out significant portions of the
        highway network on the North Carolina Outer Banks, and flooded
        homes and businesses;
            (3) Hurricane Dennis caused millions of dollars in damage
        to houses, businesses, farms, fishermen, roads, beaches and
        protective dunes;
            (4) between September 14 and 16, 1999, Hurricane Floyd
        menaced most of the southeastern seaboard of the United States,
        provoking the largest peace time evacuation of eastern Florida,
        the Georgia coast, the South Carolina coast, and the North
        Carolina Coast;
            (5) on September 16, 1999, in the early morning hours,
        Hurricane Floyd made landfall at the Cape Fear River, dumping
        up to 18 inches of rain on sections of North Carolina only days
        after the heavy rainfall from Hurricane Dennis;
            (6) the result of the landfall of Hurricane Floyd was the
        worst recorded flooding in the history of North Carolina;
            (7) after making landfall, Hurricane Floyd continued to
        move up the eastern seaboard, causing flooding and tornadoes in
        Virginia, Maryland, Pennsylvania, New Jersey, New York and
        Connecticut;
            (8) Hurricane Floyd is responsible for the known deaths of
        54 people, 35 of whom were confirmed dead in North Carolina, 3
        in New Jersey, 2 in New York, 6 in Pennsylvania, 4 in Virginia,
        2 in Delaware, 1 in Vermont, and 1 in Connecticut, with many
        people still missing;
            (9) as the flood waters recede, the death toll from
        Hurricane Floyd is expected to grow;
            (10) farmers and fishermen have been among the most
        drastically affected by Hurricane Floyd;
            (11) in North Carolina alone, the agricultural loss
        estimates are already $1,300,000,000, and are likely to rise
        far higher;
            (12) North Carolina is the third most agriculturally
        diverse State in the country, producing, among other products,
        tobacco, cotton, peanuts, soybeans, corn, sweet potatoes,
        livestock, dairy, and produce;
            (13) last year in North Carolina, the total commodities
        sold from the State topped $7 billion, and in Virginia they
        generated $2.4 billion in cash receipts;
            (14) in North Carolina, more than 100,000 hogs have
        drowned, and more than 3,000,000 poultry have been killed by
        the flooding;
            (15) an estimated 120,000,000 gallons of hog waste have
        spilled into the environment, polluting rivers and ground
        water, and dozens of waste lagoons have been destroyed or
        flooded;
            (16) millions of other animals in North Carolina are in
        danger of starving to death, trapped in areas where it is
        impossible to deliver feed;
            (17) 80 percent of the North Carolina cotton crop, 25
        percent of the Virginia cotton crop, 75 to 80 percent of the
        soybean crop, and 75 to 80 percent of the peanut crop
        (including 25 percent of the Virginia peanut crop) are expected
        to be lost;
            (18) the North Carolina sweet potato crop may be a complete
        loss;
            (19) seed crops in the area have been almost completely
        destroyed;
            (20) farming equipment throughout the area has been
        destroyed;
            (21) debris cleanup in affected areas will be overwhelming,
        and the possibility of soil contamination will have to be
        assessed on farms across the State; and
            (22) hundreds of fishermen have lost their boats as a
        result of the force of Hurricane Floyd and Hurricane Dennis.
    (b) Authorization of Appropriations.--
            (1) Agriculture.--There is authorized to be appropriated
        for the Department of Agriculture for fiscal year 2000,
        $3,000,000,000, to remain available until expended, for
        expenses of the Department relating to the provision of
        disaster relief for agricultural producers affected by
        Hurricane Floyd and for other Hurricane Floyd-related relief
        under--
                    (A) the flooded land reserve program, in accordance
                with section 1124 of the Agriculture, Rural
                Development, Food and Drug Administration, and Related
                Agencies Appropriations Act, 1998 (Public Law 105-277;
                7 U.S.C. 1421 note);
                    (B) the Wetlands Reserve Program, authorized by
                subchapter C of chapter 1 of subtitle D of title XII of
                the Food Security Act of 1985 (16 U.S.C. 3837);
                    (C) the Environmental Quality Incentives Program
                under chapter 4 of subtitle D of the Food Security Act
                of 1985 (16 U.S.C. 3839aa et seq.);
                    (D) the Emergency Conservation Program under title
                IV of the Agricultural Credit Act of 1978 (16 U.S.C.
                2201 et seq.);
                    (E) the rural housing insurance fund under section
                502 of the Housing Act of 1949 (42 U.S.C. 1487);
                    (F) the program to provide low income housing
                repair grants under section 504 of the Housing Act of
                1949 (42 U.S.C. 1474); and
                    (G) any other program that provides appropriate
                disaster relief, as determined by the Secretary of
                Agriculture.
            (2) Commerce.--There is authorized to be appropriated for
        the Department of Commerce for fiscal year 2000, $50,000,000
        for expenses of the Department of Commerce to provide emergency
        disaster assistance to persons or entities that have incurred
        losses from a commercial fishery failure described in 308(b)(1)
        of the Interjurisdictional Fisheries Act of 1986 (16 U.S.C.
        4107(b)) and due to Hurricane Floyd, to remain available until
        expended.
            (3) FEMA.--There is authorized to be appropriated for the
        Federal Emergency Management Agency for fiscal year 2000,
        $250,000,000 for emergency expenses resulting from Hurricane
        Floyd, to remain available until expended.
    (c) Construction.--The amounts authorized to be appropriated by
subsection (b) are in addition to any other amounts authorized to be
appropriated for the Department of Agriculture, the Department of
Commerce or the Federal Emergency Management Agency for fiscal year
2000 for the expenses described in that subsection.
    (d) Designation As Emergency Spending.--The appropriation of any
amount under an authorization of appropriations in subsection (b) shall
be--
            (1) designated as emergency spending in accordance with
        section 251(b)(2)(A) of the Balanced Budget and Emergency
        Deficit Control Act of 1985 (2 U.S.C. 901(b)(2)(A)); and
            (2) made available on an emergency basis.

Summary: Authorizes appropriations for: (1) the Department of Commerce for FY 2000 for expenses of providing emergency disaster assistance to persons or entities that have incurred losses from a commercial fishery failure due to Hurricane Floyd. And (2) the Federal Emergency Management Agency for FY 2000 for emergency expenses resulting from Hurricane Floyd. Provides that the appropriation of any amount authorized under this Act shall be: (1) designated as emergency spending in accordance with the Balanced Budget and Emergency Deficit Control Act of 1985, and (2) made available on an emergency basis.

A bill to authorize additional emergency disaster relief for victims of Hurricane Dennis and Hurricane Floyd.


SECTION 1. TEMPORARY DUTY SUSPENSIONS ON CERTAIN HIV DRUG SUBSTANCES.

    (a) In General.--Subchapter II of chapter 99 of the Harmonized
Tariff Schedule of the United States is amended by inserting in
numerical sequence the following new headings:

``    9902.32.14    (S)-N-tert-butyl-
                     1,2,3,4-
                     tetrahydro-3-
                     isoquinoline
                     carboxamide
                     (CAS No. 149182-
                     72-9)(provided
                     for in
                     subheading
                     2933.40.60)....  Free              No change         No change         On or before  6/
                                                                                30/99
      9902.32.16    (S)-N-tert-butyl-
                     1,2,3,4-
                     tetrahydro-3-
                     isoquinoline
                     carboxamide
                     hydrochloride
                     salt (CAS No.
                     149057-17-0)(pr
                     ovided for in
                     subheading
                     2933.40.60)....  Free              No change         No change         On or before  6/
                                                                                30/99
      9902.32.18    (S)-N-tert-butyl-
                     1,2,3,4-
                     tetrahydro-3-
                     isoquinoline
                     carboxamide
                     sulfate salt
                     (CAS No. 186537-
                     30-4)(provided
                     for in
                     subheading
                     2933.40.60)....  Free              No change         No change         On or before  6/
                                                                                30/99
      9902.32.20    (3S)-1,2,3,4-
                     tetrahydroisoqu
                     inoline-3-
                     carboxylic acid
                     (CAS No. 74163-
                     81-8)(provided
                     for in
                     subheading
                     2933.40.60)....  Free              No change         No change         On or before  6/
                                                                                30/99
                                                                                ''

    (b) Effective Date.--The amendment made by subsection (a) applies
with respect to goods entered, or withdrawn from warehouse for
consumption, on or after the date that is 15 days after the date of
enactment of this Act.

Summary: Amends the Harmonized Tariff Schedule of the United States to suspend, through June 30, 1999, the duty on certain drug substances used as HIV antiviral drugs: (1) (S)-N-tert-butyl-1,2,3,4-tetrahydro- 3-isoquinoline carboxamide, (2) (S)-N-tert-butyl-1,2,3,4-tetrahydro-3- isoquinoline carboxamide hydrochloride salt, (3) (S)-N-tert-butyl- 1,2,3,4- tetrahydro-3-isoquinoline carboxamide sulfate salt, and (4) (3S)-1,2,3,4-tetrahydroisoquinoline-3-carboxylic acid.

A bill to suspend temporarily the duty on certain drug substances used as an HIV antiviral drug.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fairness for Working Americans Act
of 2004''.

SEC. 2. INCREASE IN REFUNDABILITY OF THE CHILD TAX CREDIT.

    (a) Acceleration of Refundability.--Clause (i) of section
24(d)(1)(B) of the Internal Revenue Code of 1986 (relating to portion
of credit refundable) is amended by striking ``(10 percent in the case
of taxable years beginning before January 1, 2005)''.
    (b) Earned Income Includes Combat Pay.--Paragraph (1) of section
24(d) of such Code is amended by adding at the end the following new
sentence: ``For purposes of subparagraph (B), any amount excluded from
gross income by reason of section 112 shall be treated as earned income
which is taken into account in computing taxable income for the taxable
year.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2003.

SEC. 3. PREVENTION OF CORPORATE EXPATRIATION TO AVOID UNITED STATES
              INCOME TAX.

    (a) In General.--Paragraph (4) of section 7701(a) of the Internal
Revenue Code of 1986 (defining domestic) is amended to read as follows:
            ``(4) Domestic.--
                    ``(A) In general.--Except as provided in
                subparagraph (B), the term `domestic' when applied to a
                corporation or partnership means created or organized
                in the United States or under the law of the United
                States or of any State unless, in the case of a
                partnership, the Secretary provides otherwise by
                regulations.
                    ``(B) Certain corporations treated as domestic.--
                            ``(i) In general.--The acquiring
                        corporation in a corporate expatriation
                        transaction shall be treated as a domestic
                        corporation.
                            ``(ii) Corporate expatriation
                        transaction.--For purposes of this
                        subparagraph, the term `corporate expatriation
                        transaction' means any transaction if--
                                    ``(I) a nominally foreign
                                corporation (referred to in this
                                subparagraph as the `acquiring
                                corporation') acquires, as a result of
                                such transaction, directly or
                                indirectly substantially all of the
                                properties held directly or indirectly
                                by a domestic corporation, and
                                    ``(II) immediately after the
                                transaction, more than 80 percent of
                                the stock (by vote or value) of the
                                acquiring corporation is held by former
                                shareholders of the domestic
                                corporation by reason of holding stock
                                in the domestic corporation.
                            ``(iii) Lower stock ownership requirement
                        in certain cases.--Subclause (II) of clause
                        (ii) shall be applied by substituting `50
                        percent' for `80 percent' with respect to any
                        nominally foreign corporation if--
                                    ``(I) such corporation does not
                                have substantial business activities
                                (when compared to the total business
                                activities of the expanded affiliated
                                group) in the foreign country in which
                                or under the law of which the
                                corporation is created or organized,
                                and
                                    ``(II) the stock of the corporation
                                is publicly traded and the principal
                                market for the public trading of such
                                stock is in the United States.
                            ``(iv) Partnership transactions.--The term
                        `corporate expatriation transaction' includes
                        any transaction if--
                                    ``(I) a nominally foreign
                                corporation (referred to in this
                                subparagraph as the `acquiring
                                corporation') acquires, as a result of
                                such transaction, directly or
                                indirectly properties constituting a
                                trade or business of a domestic
                                partnership,
                                    ``(II) immediately after the
                                transaction, more than 80 percent of
                                the stock (by vote or value) of the
                                acquiring corporation is held by former
                                partners of the domestic partnership or
                                related foreign partnerships
                                (determined without regard to stock of
                                the acquiring corporation which is sold
                                in a public offering related to the
                                transaction), and
                                    ``(III) the acquiring corporation
                                meets the requirements of subclauses
                                (I) and (II) of clause (iii).
                            ``(v) Special rules.--For purposes of this
                        subparagraph--
                                    ``(I) a series of related
                                transactions shall be treated as 1
                                transaction, and
                                    ``(II) stock held by members of the
                                expanded affiliated group which
                                includes the acquiring corporation
                                shall not be taken into account in
                                determining ownership.
                            ``(vi) Other definitions.--For purposes of
                        this subparagraph--
                                    ``(I) Nominally foreign
                                corporation.--The term `nominally
                                foreign corporation' means any
                                corporation which would (but for this
                                subparagraph) be treated as a foreign
                                corporation.
                                    ``(II) Expanded affiliated group.--
                                The term `expanded affiliated group'
                                means an affiliated group (as defined
                                in section 1504(a) without regard to
                                section 1504(b)).
                                    ``(III) Related foreign
                                partnership.--A foreign partnership is
                                related to a domestic partnership if
                                they are under common control (within
                                the meaning of section 482), or they
                                shared the same trademark or
                                tradename.''
    (b) Effective Dates.--
            (1) In general.--The amendment made by this section shall
        apply to corporate expatriation transactions completed after
        September 11, 2001.
            (2) Special rule.--The amendment made by this section shall
        also apply to corporate expatriation transactions completed on
        or before September 11, 2001, but only with respect to taxable
        years of the acquiring corporation beginning after December 31,
        2003.

Summary: Fairness for Working Americans Act of 2004 - Amends the Internal Revenue Code to: (1) eliminate the reduction in the percentage of earned income for calculating the refundable portion of the child tax credit for taxable years beginning before 2005. (2) include in earned income for purposes of calculating the refundable portion of the credit otherwise tax excludable combat zone compensation of members of the armed services. And (3) set forth rules for the tax treatment of certain foreign corporations engaging in tax avoidance activities as US domestic corporations.

To amend the Internal Revenue Code of 1986 to increase the refundability of the child tax credit.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Citizen Empowerment Act of 2015''.

SEC. 2. AMENDMENTS.

    (a) In General.--Part III of title 5, United States Code, is
amended by inserting after chapter 79 the following:

            ``CHAPTER 79A--SERVICES TO MEMBERS OF THE PUBLIC

``Sec.
``7921. Procedures for in-person and telephonic interactions conducted
                            by executive branch employees.
``Sec. 7921. Procedures for in-person and telephonic interactions
              conducted by executive branch employees
    ``(a) Definitions.--For purposes of this section--
            ``(1) the term `telephonic' means by telephone or other
        similar electronic device; and
            ``(2) the term `State' means each of the several States,
        the District of Columbia, and any commonwealth, territory, or
        possession of the United States.
    ``(b) Recording of Enforcement Actions.--
            ``(1) Recording by individuals.--Any employee of an
        Executive agency who is conducting an in-person or a telephonic
        interview, audit, investigation, inspection, or other official
        in-person or telephonic interaction with an individual,
        relating to a possible or alleged violation of any Federal
        statute or regulation that could result in the imposition of a
        fine, forfeiture of property, civil monetary penalty, or
        criminal penalty against, or the collection of an unpaid tax,
        fine, or penalty from, such individual or a business owned or
        operated by such individual, shall allow such individual to
        make an audio recording of such in-person or telephonic
        interaction at the individual's own expense and with the
        individual's own equipment.
            ``(2) Recording by federal employees.--Any employee of an
        Executive agency that is conducting an in-person or a
        telephonic interaction described in paragraph (1) may record
        that interaction if such employee--
                    ``(A) informs the individual of such recording
                prior to or at the initiation of the in-person or
                telephonic interaction; and
                    ``(B) upon request of the individual, provides the
                individual with a transcript or copy of such recording,
                but only if the individual provides reimbursement for
                the cost of the transcription and reproduction of such
                transcript or copy.
    ``(c) Explanations of Rights.--
            ``(1) In general.--Any employee of an Executive agency
        shall, before or at an initial in-person or telephonic
        interview, audit, investigation, inspection, or other official
        in-person or telephonic interaction, described in subsection
        (b)(1), provide to the individual a verbal or written notice of
        the individual's rights under this section.
            ``(2) Separate notifications for separate violations.--
        Paragraph (1) shall not, for purposes of any interaction
        described in subsection (b)(1), be considered satisfied based
        on a notification previously given if that previous
        notification was given in the case of a possible or alleged
        violation separate from the possible or alleged violation at
        hand.
    ``(d) Application to Official Representative or Those Holding Power
of Attorney.--Any person who is permitted to represent, before an
Executive agency described in subsection (b)(1), an individual
permitted to make an audio recording under such subsection of an in-
person or a telephonic interaction conducted by an employee of that
Executive agency--
            ``(1) shall be permitted--
                    ``(A) to make an audio recording under subsection
                (b)(1) as if the person were such individual; and
                    ``(B) to receive a transcript or copy of an audio
                recording under subsection (b)(2) as if the person were
                such individual;
            ``(2) shall receive the same notice as that which is
        required to be provided to the individual under subsection (c);
        and
            ``(3) with respect to an audio recording (as referred to in
        paragraph (1)(A)) and a transcript or copy of a recording (as
        referred to in paragraph (1)(B)), shall have the same rights as
        described in subsection (e).
    ``(e) Property of Audio Recording.--Any audio recording or
transcript of an audio recording made pursuant to subsection (b)(1) or
provided to an individual pursuant to subsection (b)(2)(B) shall be the
property of such individual.
    ``(f) No Cause of Action.--This section does not create any express
or implied private right of action.
    ``(g) Exceptions.--
            ``(1) Classified information, public safety, criminal
        investigation.--This section shall not apply to any in-person
        or telephonic interaction--
                    ``(A) that is likely to include the discussion of
                classified material;
                    ``(B) that is likely to include the discussion of
                information that, if released publicly, would endanger
                public safety; or
                    ``(C) that, if released, would endanger an ongoing
                criminal investigation if such investigation is being
                conducted by a Federal law enforcement officer (as
                defined by section 2 of the Law Enforcement
                Congressional Badge of Bravery Act of 2008) who is
                employed by a Federal law enforcement agency.
            ``(2) Determination by employees.--An employee of an
        Executive agency who makes a determination that an exception
        created by paragraph (1) applies to an in-person or a
        telephonic interaction or to a series of such interactions
        shall provide written notification of such determination to any
        person who would otherwise be permitted to make an audio
        recording of the interaction under subsection (b)(1) or (d).
    ``(h) Prior Law.--For the purposes set forth in paragraphs (1) and
(2) of subsection (b), this section supersedes section 2511(2)(d) of
title 18 and any provision of Federal or State law insofar as such
section or provision relates to the recording of an in-person or a
telephonic interaction described in subsection (b)(1).
    ``(i) Disciplinary Action.--An employee who violates this section
shall be subject to appropriate disciplinary action in accordance with
otherwise applicable provisions of law.''.
    (b) Clerical Amendment.--The analysis for part III of title 5,
United States Code, is amended by inserting after the item relating to
chapter 79 the following:

``79A. Services to Members of the Public....................    7921''.

Summary: Citizen Empowerment Act of 2015 Requires any executive agency employee who is conducting an in-person or a telephonic interview, audit, investigation, inspection, or other official interaction with an individual relating to a possible violation of federal law that could result in the imposition of civil or criminal fines or penalties or the collection of unpaid tax to allow such individual to make an audio recording of the interaction. Permits the employee conducting the interaction to record it if the employee: (1) informs the individual of the recording prior to or at the initiation of the interaction, and (2) provides the individual with a transcript of the recording at such individual's expense. Requires the employee conducting an initial in-person or telephonic interview or other interaction to provide to the individual a verbal or written notice of such individual's rights. Exempts from the application of this Act any in-person or telephonic interview or other interaction that: (1) is likely to include the discussion of classified material or information that would endanger public safety if released publicly. Or (2) if released, would endanger an ongoing criminal investigation being conducted by a federal law enforcement officer.

Citizen Empowerment Act of 2015


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Russian Economic Restoration and
Justice Act of 1999''.

SEC. 2. FINDINGS; GOALS.

    (a) Findings.--The Congress finds that--
            (1) the United States has spent billions of dollars to aid
        Russia through the provision of funds to the International
        Monetary Fund and other international financial institutions,
        and through other programs;
            (2) many of these funds have been siphoned off by corrupt
        institutions; and
            (3) the average Russian family has yet to see an
        improvement in their standard of living.
    (b) Goals.--It is the sense of the Congress that--
            (1) the United States must find a way to more effectively
        support democracy and the establishment of free markets in
        Russia; and
            (2) the following principles should be applied to
        international financial institution assistance to Russia:
                    (A) establish a joint Russian-United States
                legislative oversight commission to monitor the use of
                Western resources in Russia;
                    (B) focus Western resources on programs, such as
                housing, that will help to develop a Russian middle
                class;
                    (C) make Western resources available to reform-
                minded regional governments;
                    (D) deny corrupt Moscow-based financial
                institutions access to Western resources;
                    (E) reform the International Monetary Fund;
                    (F) put the horse in front of the cart: make
                reforms precede--not follow--the provision of
                resources;
                    (G) create a program which will link United States
                business leaders with their Russian counterparts in
                order to provide Russian businesses with a pool of
                resources to assist them in making the successful
                transition to a market-based economy; and
                    (H) bring 15,000 Russian students to the United
                States to study economics, business administration, and
                agricultural production so that they can return to
                Russia to develop the human capital to support a free
                market system.

SEC. 3. PRINCIPLES GOVERNING INTERNATIONAL MONETARY FUND ASSISTANCE TO
              RUSSIA.

    The Bretton Woods Agreements Act (22 U.S.C. 286-286mm) is amended
by adding at the end the following:

``SEC. 61. PRINCIPLES GOVERNING INTERNATIONAL MONETARY FUND ASSISTANCE
              TO RUSSIA.

    ``(a) Conditions and Limitations of Assistance.--The Secretary of
the Treasury shall instruct the United States Executive Director at the
Fund to use the voice and vote of the United States to urge the Fund--
            ``(1) to not provide any assistance to the government of
        the Russian Federation or of any political subdivision of the
        Russian Federation, or to any other entity in the Russian
        Federation, until there is in effect a Russian federal law that
        implements the economic reforms described in subsection (b);
        and
            ``(2) to provide assistance to the Russian Federation or a
        political subdivision of the Russian Federation only to aid the
        implementation of such reforms.
    ``(b) Economic Reforms.--The economic reforms described in this
subsection are the following:
            ``(1) Land reform, including private ownership of land.
            ``(2) Further privatization of state-owned industrial
        enterprises.
            ``(3) Tax reform, including increased collection of tax
        obligations.
            ``(4) Development of effective commercial law, including
        the ability of individuals to seek enforcement of contracts by
        an effective judicial system.
            ``(5) Establishment of residential mortgage financing
        system for middle class individuals residing in the Russian
        Federation.
            ``(6) The development of criteria for evaluating the
        effectiveness of regional economic reform programs in the
        Russian Federation, and the use of such criteria to assure that
        Western resources are provided to the political subdivisions of
        the Russian Federation on an equitable basis, taking into
        account the necessity to provide incentives for political
        subdivisions to implement viable economic reforms and to reward
        those that have made progress in implementing such reforms.
            ``(7) The development of steps to make the recipients of
        Western resources in the Russian Federation accountable for the
        use of such resources.''.

SEC. 4. RUSSIAN-AMERICAN FINANCIAL OVERSIGHT COMMISSION.

    (a) In General.--The Speaker of the House of Representatives and
the President of the Senate shall seek to enter into negotiations with
the State Duma and the Federation Council of the Russian Federation for
the establishment of a commission which would--
            (1) be composed of 8 Members of the United States Congress
        and a total of 8 Deputies from the State Duma and Federation
        Council;
            (2) monitor expenditures of the funds provided to the
        government of the Russian Federation or a political subdivision
        of the Russian Federation by the United States or the
        international community, for the purpose of evaluating that the
        funds are used for only for the purposes for which provided;
        and
            (3) create a working group of financial experts tasked with
        developing a comprehensive program to reform, privatize, or
        close industrial enterprises in the Russian Federation that are
        bankrupt and are (or would be) not competitive under conditions
        of a market economy without significant government financial
        support.
    (b) Membership.--On the successful conclusion of negotiations under
subsection (a), the Speaker of the House of Representatives and the
President of the Senate are jointly authorized to appoint 8 Members of
Congress to the commission established pursuant to subsection (a).

SEC. 5. SENSE OF THE CONGRESS.

    (a) Establishment of Joint United States-Russian Business,
Economics, and Agricultural Education Programs.--It is the sense of the
Congress that the United States and the government of the Russian
Federation should conclude an agreement under which students in the
Russian Federation would enroll in colleges and universities in the
United States at undergraduate and graduate levels for the purpose of
developing a network of specialists in business administration,
economics, and agricultural production in the Russian Federation, and
students so enrolled would, on completion of their studies in the
United States, be required to return to the Russian Federation and work
for the federal or a regional government in Russia.
    (b) Linking of United States Business Leaders With Russian
Federation Business Leaders.--It is the sense of the Congress that the
United States and the government of the Russian Federation should
create a program which would link successful United States business
leaders with their counterparts in the Russian Federation, so that
companies in the Russian Federation will be better able to access a
pool of resources and knowledge to assist them in their transition to
successfully competing in a market-based economy.

SEC. 6. IMF REFORM COMMISSION.

    The Secretary of the Treasury shall instruct the United States
Executive Director at the Fund to use the voice and vote of the United
States to urge the Fund to create a commission, composed of prominent
international financial experts, for the purpose of drawing up
recommendations for reforming the Fund, with a view to achieving more
transparency in the structures of the Fund and increasing the
effectiveness of Fund programs while decreasing financial risk.

SEC. 7. RUSSIAN HOUSING LOAN PROGRAM.

    (a) Loan Program.--There is hereby established a pilot housing loan
program for the people of Russia, with such funds as may be made
available, as the means by which the average Russian citizen may attain
affordable home ownership.
    (b) Restrictions.--None of the funds under this section may be made
available--
            (1) for transfer to the Government of Russia; or
            (2) for the purposes of providing Russian military housing.
    (c) Establishment of Administering Corporation.--
            (1) In general.--There is established a nonprofit
        corporation (in this section referred to as the
        ``Corporation'').
            (2) Purpose.--The purpose of the Corporation shall be to
        administer directly funds made available under this section.
            (3) Recommendations regarding the membership of board of
        directors.--It is the sense of the Congress that the
        Corporation should consist of a 13-member Board of Directors,
        the members of which should be appointed by the President of
        the United States from lists provided by the following
        individuals:
                    (A) Two members from a list provided by the Speaker
                of the United States House of Representatives.
                    (B) One member from a list provided by the minority
                leader of the United States House of Representatives.
                    (C) Two members from a list provided by the
                majority leader of the United States Senate.
                    (D) One member from a list provided by the minority
                leader of the United States Senate.
                    (E) Two members appointed by the President of the
                United States at his discretion.
                    (F) Four members from a list provided by the
                President of the Russian Federation.
                    (G) One member from a list provided by the Chairman
                of the Russian State Duma.
            (4) Recommendations regarding the chairman of the board of
        directors, terms of office, and authority.--It is the sense of
        the Congress that the President of the United States should
        select a Chairman of the Board of Directors from among the 13
        board members, that the Chairman should serve a single 2-year
        term, and that the entire Board of Directors should serve a 2-
        year term and have the authority to select other officers and
        employees to carry out the purposes of the Corporation.
    (d) Loan Size and Type.--Since it is the intent of the housing loan
program to provide loans for the average middle-income potential
Russian home buyer, loans shall range between the equivalent of $10,000
to $50,000 (U.S.). This amount shall be determined by the Corporation
and shall fluctuate in accordance upon market conditions. Loans shall
be for a term of 10 to 30 years and may be prepaid at any time without
penalty. Loan payments shall be amortized on a basis of level monthly
payments.
    (e) Working Groups.--The Corporation shall have the authority to
establish working groups comprised of Russian and American experts, for
the purpose of making recommendations on topics essential to the
success of the program, including, but not limited to--
            (1) the preparation of the necessary legal and regulatory
        changes;
            (2) the involvement of United States housing trade and
        labor associations in providing materials, training, and joint
        venture capital;
            (3) ensuring adequate offsite infrastructure for new
        housing sites; and
            (4) other issues as deemed appropriate by the Corporation.

Summary: Establishes a Russian-American financial oversight commission to monitor the use of Western resources in Russia. Expresses the sense of Congress that: (1) there should be established joint United States-Russian business, economics, and agricultural education programs in which Russian Federation students on completion of their studies in the United States be required to return to the Russian Federation and work for the federal or regional government in Russia. And (2) the United States and the government of the Russian Federation should create a program which would link successful US business leaders with their Russian Federation counterparts so that Russian Federation companies will be better able to access a pool of resources and knowledge to assist them in their transition to successfully competing in a market-based economy. Directs the Secretary of the Treasury to instruct the US Executive Director at the IMF to use the US vote to urge the IMF to create a commission, composed of prominent international financial experts, to draw up recommendations for reforming the IMF, with a view to achieving more transparency in the structures of the IMF and increasing the effectiveness of its programs while decreasing financial risk. Establishes a pilot housing loan program in which the average Russian citizen may attain affordable home ownership.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Amtrak Reauthorization Act of
2002''.

SEC. 2. AUTHORIZATION OF APPROPRIATIONS.

    Section 24104 of title 49, United States Code, is amended to read
as follows:
``Sec. 24104. Authorization of appropriations
    ``(a) Capital Expenses.--
            ``(1) Authorization.--There are authorized to be
        appropriated to the Secretary of Transportation, for the
        benefit of Amtrak, $800,000,000 for fiscal year 2003 for
        capital expenditures.
            ``(2) Payment to amtrak.--
                    ``(A) New capital projects.--The Secretary shall
                make payments to Amtrak of amounts authorized under
                paragraph (1) for capital projects not begun before the
                date of the enactment of the Amtrak Reauthorization Act
                of 2002 only if the Secretary has received, either in
                an annual work plan or a supplement thereto, a
                description of the work to be funded, a work timetable,
                cost estimates, and a list of other funding sources if
                the project is not entirely funded by the Federal
                Government, with an identification for each project as
                to which business unit described in subsection (e)(1)
                it is associated with. The Secretary shall determine,
                within 30 days after receiving a work plan or
                supplement, whether each of the capital projects
                proposed is sufficiently justified. To the extent that
                the Secretary determines that a project is justified,
                the Secretary shall make payments under this
                subparagraph within 30 days after receipt from Amtrak
                of a request for funds for the project.
                    ``(B) Ongoing capital projects.--In the case of
                capital projects begun before the date of the enactment
                of the Amtrak Reauthorization Act of 2002, Amtrak shall
                transmit to the Secretary within 180 days after such
                date of enactment a description of the work funded, a
                work timetable, cost estimates, and a list of other
                funding sources if the project is not entirely funded
                by the Federal Government. The Secretary shall
                determine, within 30 days after receiving a description
                of the work funded, whether each of the capital
                projects proposed is sufficiently justified. To the
                extent that the Secretary determines that a project is
                justified, the Secretary shall make payments under this
                subparagraph within 30 days after receipt from Amtrak
                of a request for funds for the project. The Secretary
                shall not provide any further funding for a project
                until the Secretary receives a description required
                under this subparagraph.
            ``(3) Project oversight.--
                    ``(A) Notice of changes.--If the scope, timetable,
                or cost of a project funded under paragraph (2)
                substantially changes, Amtrak shall notify the
                Secretary within 30 days after Amtrak learns of the
                change.
                    ``(B) Oversight.--The Secretary shall conduct
                oversight activities, including inspections as
                necessary, to ensure appropriate progress of projects
                funded under paragraph (2).
    ``(b) Operating Expenses.--
            ``(1) Authorization.--There are authorized to be
        appropriated to the Secretary, for the benefit of Amtrak,
        $200,000,000 for fiscal year 2003 for operating expenditures.
            ``(2) Payment to amtrak.--The Secretary shall make payments
        to Amtrak of amounts authorized under paragraph (1) as follows:
                    ``(A) 50 percent on October 1.
                    ``(B) 25 percent on January 1.
                    ``(C) 25 percent on April 1.
        Payments under this paragraph may only be made after 30 days
        have expired after receipt by the Secretary of all documents
        due under subsection (e).
    ``(c) Excess RRTA.--
            ``(1) Authorization.--There are authorized to be
        appropriated to the Secretary, for payment to the Treasury by
        the Secretary on behalf of Amtrak, for fiscal year 2003 an
        amount equal to the amount Amtrak is required to pay under
        section 3221 of the Internal Revenue Code of 1986 that is more
        than the amount needed for anticipated benefits for individuals
        who retire from Amtrak and for their beneficiaries.
            ``(2) Request for transfer of funds.--The Secretary shall
        make payments to the Treasury of amounts authorized under
        paragraph (1) only after the Secretary has received from Amtrak
        a request for the transfer of such funds, which shall include
        materials supporting, to the satisfaction of the Secretary, the
        amount of the request.
    ``(d) Rail Security.--In addition to amounts authorized under
subsections (a), (b), and (c), there are authorized to be appropriated
to the Secretary of Transportation for fiscal year 2003--
            ``(1) $375,000,000 for grants to finance the cost of
        enhancements to the security and safety of Amtrak intercity
        rail passenger service; and
            ``(2) $400,000,000 for grants for life safety improvements
        to 6 New York Amtrak tunnels built in 1910, the Baltimore &
        Potomac Amtrak tunnel built in 1872, and the Washington, D.C.
        Union Station Amtrak tunnels built in 1904 under the Supreme
        Court and House and Senate Office Buildings.
    ``(e) Annual Business Plan and Quarterly Assessments.--
            ``(1) Business plan.--Not later than September 1, 2002,
        Amtrak shall transmit to the Secretary a comprehensive business
        plan for fiscal year 2003, including targets for ridership,
        revenues, and capital and operating expenses. The plan shall
        include a separate accounting of such targets for each of the
        following business units:
                    ``(A) Northeast Corridor.
                    ``(B) Autotrain.
                    ``(C) Amtrak West.
                    ``(D) Each other long-distance intercity train
                route, accounted for separately.
                    ``(E) Contract Operations.
                    ``(F) Mail and Express.
                    ``(G) Corporate.
            ``(2) Quarterly assessments.--Not later than 30 days before
        the beginning of each fiscal quarter, Amtrak shall transmit to
        the Secretary--
                    ``(A) an assessment of the extent to which each
                goal identified in the plan transmitted under paragraph
                (1) has been achieved;
                    ``(B) an explanation of any failure to achieve such
                a goal; and
                    ``(C) a description of any deviation from the
                business plan.
        The assessment required under subparagraph (A) shall be
        prepared by an outside financial consultant, which shall not be
        an entity that has assisted Amtrak in the preparation of a
        business plan under paragraph (1).
            ``(3) Certification.--The President of Amtrak shall certify
        each business plan and quarterly assessment transmitted under
        this subsection, and any other document required by this
        section to be transmitted to the Secretary.
    ``(f) Availability of Amounts and Early Appropriations.--(1)
Amounts appropriated under this section remain available until
expended.
    ``(2) Amounts for capital acquisitions and improvements may be
appropriated in a fiscal year before the fiscal year in which the
amounts will be obligated.
    ``(g) Limitations on Use.--Amounts appropriated under this section
may not be used to subsidize operating losses of commuter rail
passenger or rail freight transportation.''.

Summary: Amtrak Reauthorization Act of 2002 - Authorizes appropriations for Amtrak for FY 2003 for: (1) capital expenditures, (2) operating expenses. (3) payment to the Treasury in an amount equal to the tax Amtrak must pay as an employer under the Railroad Retirement Tax Act that is more than the amount needed for anticipated benefits for Amtrak retirees and for their beneficiaries. And (4) certain rail security projects. Requires Amtrak to transmit to the Secretary of Transportation a comprehensive business plan, including targets for ridership, revenues, and capital and operating expenses, and quarterly assessments of the extent to which the business plan goals have been achieved.

To authorize appropriations for the benefit of Amtrak for fiscal year 2003, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Providing Reliable Officers,
Technology, Education, Community Prosecutors, and Training In Our
Neighborhoods Act of 1999'' or ``PROTECTION Act''.

SEC. 2. PROVIDING RELIABLE OFFICERS, TECHNOLOGY, EDUCATION, COMMUNITY
              PROSECUTORS, AND TRAINING IN OUR NEIGHBORHOOD INITIATIVE.

    (a) COPS Program.--Section 1701(a) of title I of the Omnibus Crime
Control and Safe Streets Act of 1968 (42 U.S.C. 3796dd(a)) is amended
by--
            (1) inserting ``and prosecutor'' after ``increase police'';
        and
            (2) inserting ``to enhance law enforcement access to new
        technologies, and'' after ``presence,''.
    (b) Hiring and Redeployment Grant Projects.--Section 1701(b) of
title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42
U.S.C. 3796dd(b)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (B)--
                            (i) by inserting after ``Nation'' the
                        following: ``, or pay overtime to existing
                        career law enforcement officers to the extent
                        that such overtime is devoted to community
                        policing efforts''; and
                            (ii) by striking ``and'' at the end;
                    (B) in subparagraph (C), by--
                            (i) striking ``or pay overtime''; and
                            (ii) striking the period at the end and
                        inserting ``; and''; and
                    (C) by adding at the end the following:
                    ``(D) promote higher education among in-service
                State and local law enforcement officers by reimbursing
                them for the costs associated with seeking a college or
                graduate school education.''; and
            (2) in paragraph (2) by striking all that follows Support
        Systems.--'' and inserting ``Grants pursuant to--
                    ``(A) paragraph (1)(B) for overtime may not exceed
                25 percent of the funds available for grants pursuant
                to this subsection for any fiscal year;
                    ``(B) paragraph (1)(C) may not exceed 20 percent of
                the funds available for grants pursuant to this
                subsection in any fiscal year; and
                    ``(C) paragraph (1)(D) may not exceed 5 percent of
                the funds available for grants pursuant to this
                subsection for any fiscal year.''.
    (c) Additional Grant Projects.--Section 1701(d) of title I of the
Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C.
3796dd(d)) is amended--
            (1) in paragraph (2)--
                    (A) by inserting ``integrity and ethics'' after
                ``specialized''; and
                    (B) by inserting ``and'' after ``enforcement
                officers'';
            (2) in paragraph (7) by inserting ``school officials,
        religiously-affiliated organizations,'' after ``enforcement
        officers'';
            (3) by striking paragraph (8) and inserting the following:
        ``(8) establish school-based partnerships between local law
        enforcement agencies and local school systems, by using school
        resource officers who operate in and around elementary and
        secondary schools to serve as a law enforcement liaison with
        other Federal, State, and local law enforcement and regulatory
        agencies, combat school-related crime and disorder problems,
        gang membership and criminal activity, firearms and explosives-
        related incidents, illegal use and possession of alcohol, and
        the illegal possession, use, and distribution of drugs;'';
            (4) in paragraph (10) by striking ``and'' at the end;
            (5) in paragraph (11) by striking the period that appears
        at the end and inserting ``; and''; and
            (6) by adding at the end the following:
            ``(12) develop and implement innovative programs (such as
        the TRIAD program) that bring together a community's sheriff,
        chief of police, and elderly residents to address the public
        safety concerns of older citizens.''.
    (d) Technical Assistance.--Section 1701(f) of title I of the
Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C.
3796dd(f)) is amended--
            (1) in paragraph (1)--
                    (A) by inserting ``use up to 5 percent of the funds
                appropriated under subsection (a) to'' after ``The
                Attorney General may'';
                    (B) by inserting at the end the following: ``In
                addition, the Attorney General may use up to 5 percent
                of the funds appropriated under subsections (d), (e),
                and (f) for technical assistance and training to
                States, units of local government, Indian tribal
                governments, and to other public and private entities
                for those respective purposes.'';
            (2) in paragraph (2) by inserting ``under subsection (a)''
        after ``the Attorney General''; and
            (3) in paragraph (3)--
                    (A) by striking ``the Attorney General may'' and
                inserting ``the Attorney General shall'';
                    (B) by inserting ``regional community policing
                institutes'' after ``operation of''; and
                    (C) by inserting ``representatives of police labor
                and management organizations, community residents,''
                after ``supervisors,''.
    (e) Technology and Prosecution Programs.--Section 1701 of title I
of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C.
3796dd) is amended by--
            (1) striking subsection (k);
            (2) redesignating subsections (f) through (j) as
        subsections (g) through (k); and
            (3) striking subsection (e) and inserting the following:
    ``(e) Law Enforcement Technology Program.--Grants made under
subsection (a) may be used to assist police departments, in employing
professional, scientific, and technological advancements that will help
them--
            ``(1) improve police communications through the use of
        wireless communications, computers, software, videocams,
        databases and other hardware and software that allow law
        enforcement agencies to communicate more effectively across
        jurisdictional boundaries and effectuate interoperability;
            ``(2) develop and improve access to crime solving
        technologies, including DNA analysis, photo enhancement, voice
        recognition, and other forensic capabilities; and
            ``(3) promote comprehensive crime analysis by utilizing new
        techniques and technologies, such as crime mapping, that allow
        law enforcement agencies to use real-time crime and arrest data
        and other related information--including non-criminal justice
        data--to improve their ability to analyze, predict, and respond
        pro-actively to local crime and disorder problems, as well as
        to engage in regional crime analysis.
    ``(f) Community-Based Prosecution Program.--Grants made under
subsection (a) may be used to assist State, local or tribal
prosecutors' offices in the implementation of community-based
prosecution programs that build on local community policing efforts.
Funds made available under this subsection may be used to--
            ``(1) hire additional prosecutors who will be assigned to
        community prosecution programs, including programs that assign
        prosecutors to handle cases from specific geographic areas, to
        address specific violent crime and other local crime problems
        (including intensive illegal gang, gun and drug enforcement
        projects and quality of life initiatives), and to address
        localized violent and other crime problems based on needs
        identified by local law enforcement agencies, community
        organizations, and others;
            ``(2) redeploy existing prosecutors to community
        prosecution programs as described in paragraph (1) of this
        section by hiring victim and witness coordinators, paralegals,
        community outreach, and other such personnel; and
            ``(3) establish programs to assist local prosecutors'
        offices in the implementation of programs that help them
        identify and respond to priority crime problems in a community
        with specifically tailored solutions.
    At least 75 percent of the funds made available under this
subsection shall be reserved for grants under paragraphs (1) and (2)
and of those amounts no more than 10 percent may be used for grants
under paragraph (2) and at least 25 percent of the funds shall be
reserved for grants under paragraphs (1) and (2) to units of local
government with a population of less than 50,000.''.
    (f) Retention Grants.--Section 1703 of title I of the Omnibus Crime
Control and Safe Streets Act of 1968 (42 U.S.C. 3796dd-2) is amended by
inserting at the end the following:
    ``(d) Retention Grants.--The Attorney General may use no more than
50 percent of the funds under subsection (a) to award grants targeted
specifically for retention of police officers to grantees in good
standing, with preference to those that demonstrate financial hardship
or severe budget constraint that impacts the entire local budget and
may result in the termination of employment for police officers funded
under subsection (b)(1).''.
    (g) Definitions.--
            (1) Career law enforcement officer.--Section 1709(1) of
        title I of the Omnibus Crime Control and Safe Streets Act of
        1968 (42 U.S.C. 3796dd-8) is amended by inserting after
        ``criminal laws'' the following: ``including sheriffs deputies
        charged with supervising offenders who are released into the
        community but also engaged in local community policing
        efforts.''.
            (2) School resource officer.--Section 1709(4) of title I of
        the Omnibus Crime Control and Safe Streets Act of 1968 (42
U.S.C. 3796dd-8) is amended--
                    (A) by striking subparagraph (A) and inserting the
                following:
                ``(A) to serve as a law enforcement liaison with other
                Federal, State, and local law enforcement and
                regulatory agencies, to address and document crime and
                disorder problems including gangs and drug activities,
                firearms and explosives-related incidents, and the
                illegal use and possession of alcohol affecting or
                occurring in or around an elementary or secondary
                school;
                    (B) by striking subparagraph (E) and inserting the
                following:
                ``(E) to train students in conflict resolution,
                restorative justice, and crime awareness, and to
                provide assistance to and coordinate with other
                officers, mental health professionals, and youth
                counselors who are responsible for the implementation
                of prevention/intervention programs within the
                schools;''; and
                    (C) by adding at the end the following:
                    ``(H) to work with school administrators, members
                of the local parent teacher associations, community
                organizers, law enforcement, fire departments, and
                emergency medical personnel in the creation, review,
                and implementation of a school violence prevention
                plan;
                    ``(I) to assist in documenting the full description
                of all firearms found or taken into custody on school
                property and to initiate a firearms trace and
                ballistics examination for each firearm with the local
                office of the Bureau of Alcohol, Tobacco, and Firearms;
                    ``(J) to document the full description of all
                explosives or explosive devices found or taken into
                custody on school property and report to the local
                office of the Bureau of Alcohol, Tobacco, and Firearms;
                and
                    ``(K) to assist school administrators with the
                preparation of the Department of Education, Annual
                Report on State Implementation of the Gun-Free Schools
                Act which tracks the number of students expelled per
                year for bringing a weapon, firearm, or explosive to
                school.''.
    (h) Authorization of Appropriations.--Section 1001(a)(11) of title
I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C.
3793(a)(11)) is amended--
            (1) by amending subparagraph (A) to read as follows:
                    ``(A) There are authorized to be appropriated to
                carry out part Q, to remain available until expended--
                            ``(i) $1,150,000,000 for fiscal year 2000;
                            ``(ii) $1,150,000,000 for fiscal year 2001;
                            ``(iii) $1,150,000,000 for fiscal year
                        2002;
                            ``(iv) $1,150,000,000 for fiscal year 2003;
                            ``(v) $1,150,000,000 for fiscal year 2004;
                        and
                            ``(vi) $1,150,000,000 for fiscal year
                        2005.''; and
            (2) in subparagraph (B)--
                    (A) by striking ``3 percent'' and inserting ``5
                percent'';
                    (B) by striking ``1701(f)'' and inserting
                ``1701(g)'';
                    (C) by striking the second sentence and inserting
                ``Of the remaining funds, if there is a demand for 50
                percent of appropriated hiring funds, as determined by
                eligible hiring applications from law enforcement
                agencies having jurisdiction over areas with
                populations exceeding 150,000, no less than 50 percent
                shall be allocated for grants pursuant to applications
                submitted by units of local government or law
                enforcement agencies having jurisdiction over areas
                with populations exceeding 150,000 or by public and
                private entities that serve areas with populations
                exceeding 150,000, and no less than 50 percent shall be
                allocated for grants pursuant to applications submitted
                by units of local government or law enforcement
                agencies having jurisdiction over areas with
                populations less than 150,000 or by public and private
                entities that serve areas with populations less than
                150,000.'';
                    (D) by striking ``85 percent'' and inserting
                ``$600,000,000''; and
                    (E) by striking ``1701(b),'' and all that follows
                through ``of part Q'' and inserting the following:
                ``1701 (b) and (c), $350,000,000 to grants for the
                purposes specified in section 1701(e), and $200,000,000
                to grants for the purposes specified in section
                1701(f).''.

Summary: Includes among permitted additional grant projects: (1) specialized integrity and ethics training. (2) innovative proactive crime control and prevention programs involving school officials and religiously-affiliated organizations. (3) school-based partnerships between local law enforcement agencies and local school systems by using school resource officers who operate in and around elementary and secondary schools to serve as a law enforcement liaison with other Federal, State, and local law enforcement and regulatory agencies and to combat gang membership and criminal activity, firearms and explosives-related incidents, illegal use and possession of alcohol, and the illegal possession, use, and distribution of drugs. And (4) innovative programs that bring together a community's sheriff, police chief, and elderly residents to address the public safety concerns of older citizens. Authorizes the Attorney General to use up to five percent of appropriated funds for technical assistance and training to States, local governments, Indian tribal governments, and other public and private entities. Requires the technical assistance provided by the Attorney General to include the establishment and operation of regional community policing institutes training centers or facilities. Permits the functions of the centers or facilities to include instruction and seminars for specified individuals, including representatives of police labor and management organizations and community residents. Repeals provisions of the Act regarding: (1) termination of grants for hiring officers. And (2) preferential consideration of applications for certain grants. Allows grants to be used to assist: (1) police departments in employing specified professional, scientific, and technological advancements. And (2) State, local, or tribal prosecutors' offices in implementation of community-based prosecution programs that build on local community policing efforts. Reserves specified funds for units of local government with a population of less than 50,000. Authorizes the Attorney General to use no more than 50 percent of grant renewal funds to award grants targeted specifically for retention of police officers to grantees in good standing, with preference to those that demonstrate financial hardship or severe budget constraint that impacts the entire local budget and may result in the termination of employment for officers. Redefines: (1) career law enforcement officer to include sheriffs' deputies charged with supervising offenders who are released into the community but also engaged in local community policing efforts. And (2) school resource officer to mean a career law enforcement officer deployed in community-oriented policing and assigned to work in collaboration with schools and community-based organizations to engage in specified activities, including serving as a law enforcement liaison with other Federal, State, and local law enforcement and regulatory agencies to address and document crime and disorder problems, training students in conflict resolution and crime awareness, and assisting school administrators with the preparation of an annual report on the number of students expelled per year for bringing a weapon, firearm, or explosive to school. Authorizes appropriations.

PROTECTION Act


SECTION 1. NONRECOGNITION TREATMENT FOR CERTAIN TRANSFERS BY COMMON
              TRUST FUNDS TO REGULATED INVESTMENT COMPANIES.

    (a) General Rule.--Section 584 of the Internal Revenue Code of 1986
(relating to common trust funds) is amended by redesignating subsection
(h) as subsection (i) and by inserting after subsection (g) the
following new subsection:
    ``(h) Nonrecognition Treatment for Certain Transfers to Regulated
Investment Companies.--
            ``(1) In general.--If--
                    ``(A) pursuant to a single plan, a common trust
                fund transfers substantially all of its assets to one
                or more regulated investment companies in exchange
                solely for stock in the company or companies to which
                such assets are so transferred, and
                    ``(B) such stock is distributed by such common
                trust fund to participants in such common trust fund in
                exchange solely for their interests in such common
                trust fund,
        no gain or loss shall be recognized by such common trust fund
        by reason of such transfer or distribution, and no gain or loss
        shall be recognized by any participant in such common trust
        fund by reason of such exchange.
            ``(2) Basis rules.--
                    ``(A) Regulated investment company.--The basis of
                any asset received by a regulated investment company in
                a transfer referred to in paragraph (1)(A) shall be the
                same as it would be in the hands of the common trust
                fund.
                    ``(B) Participants.--The basis of the stock which
                is received in an exchange referred to in paragraph
                (1)(B) shall be the same as that of the property
                exchanged. If stock in more than one regulated
                investment company is received in such exchange, the
                basis determined under the preceding sentence shall be
                allocated among the stock in each such company on the
                basis of respective fair market values.
            ``(3) Treatment of assumptions of liability.--
                    ``(A) In general.--In determining whether the
                transfer referred to in paragraph (1)(A) is in exchange
                solely for stock in one or more regulated investment
                companies, the assumption by any such company of a
                liability of the common trust fund, and the fact that
                any property transferred by the common trust fund is
                subject to a liability, shall be disregarded.
                    ``(B) Special rule where assumed liabilities exceed
                basis.--
                            ``(i) In general.--If in any transfer
                        referred to in paragraph (1)(A) the assumed
                        liabilities exceed the aggregate adjusted bases
                        (in the hands of the common trust fund) of the
                        assets transferred to the regulated investment
                        company or companies--
                                    ``(I) notwithstanding paragraph
                                (1), gain shall be recognized to the
                                common trust fund on such transfer in
                                an amount equal to such excess,
                                    ``(II) the basis of the assets
                                received by the regulated investment
                                company or companies in such transfer
                                shall be increased by the amount so
                                recognized, and
                                    ``(III) any adjustment to the basis
                                of a participant's interest in the
                                common trust fund as a result of the
                                gain so recognized shall be treated as
                                occurring immediately before the
                                exchange referred to in paragraph
                                (1)(B).
                        If the transfer referred to in paragraph (1)(A)
                        is to two or more regulated investment
                        companies the basis increase under subclause
                        (II) shall be allocated among such companies on
                        the basis of the respective fair market values
                        of the assets received by each of such
                        companies.
                            ``(ii) Assumed liabilities.--For purposes
                        of clause (i), the term `assumed liabilities'
                        means the aggregate of--
                                    ``(I) any liability of the common
                                trust fund assumed by any regulated
                                investment company in connection with
                                the transfer referred to in paragraph
                                (1)(A), and
                                    ``(II) any liability to which
                                property so transferred is subject.
            ``(4) Common trust fund must meet diversification rules.--
        This subsection shall not apply to any common trust fund which
        would not meet the requirements of section 368(a)(2)(F)(ii) if
        it were a corporation. For purposes of the preceding sentence,
        Government securities shall not be treated as securities of an
        issuer in applying the 25-percent and 50-percent test and such
        securities shall not be excluded for purposes of determining
        total assets under clause (iv) of section 368(a)(2)(F).''
    (b) Effective Date.--The amendment made by subsection (a) shall
apply to transfers after the date of the enactment of this Act.

Summary: Amends the Internal Revenue Code to provide for the nonrecognition of gain or loss for the transfer of common trust fund assets to regulated investment companies in exchange for stock when the stock is distributed to participants of the common trust fund in exchange for their interest in such fund.

To amend the Internal Revenue Code of 1986 to provide nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.