SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Marketplace Fairness Act''.

SEC. 2. SENSE OF CONGRESS.

    It is the sense of Congress that States should have the ability to
enforce their existing sales and use tax laws and to treat similar
sales transactions equally, without regard to the manner in which the
sale is transacted,   and the right to collect--or decide not to
collect--taxes that are already owed under State law.

SEC. 3. AUTHORIZATION TO REQUIRE COLLECTION OF SALES AND USE TAXES.

    (a) Streamlined Sales and Use Tax Agreement.--Each Member State
under the Streamlined Sales and Use Tax Agreement is authorized to
require all sellers not qualifying for a small seller exception to
collect and remit sales and use taxes with respect to remote sales
sourced to that Member State pursuant to the provisions of the
Streamlined Sales and Use Tax Agreement. Such authority shall commence
beginning no earlier than the first day of the calendar quarter that is
at least 90 days after the date of the enactment of this Act.
    (b) Alternative.--
            (1) In general.--A State that is not a Member State under
        the Streamlined Sales and Use Tax Agreement is authorized to
        require all sellers not qualifying for the small seller
        exception to collect and remit sales and use taxes with respect
        to remote sales sourced to that State, but only if the State
        adopts and implements minimum simplification requirements. Such
        authority shall commence beginning no earlier than the first
        day of the calendar quarter that is at least 6 months after the
        date that the State enacts legislation to implement each of the
        following minimum simplification requirements:
                    (A) Provide--
                            (i) a single State-level agency to
                        administer all sales and use tax laws,
                        including the collection and administration of
                        all State and applicable locality sales and use
                        taxes for all sales sourced to the State made
                        by remote sellers,
                            (ii) a single audit for all State and local
                        taxing jurisdictions within that State, and
                            (iii) a single sales and use tax return to
                        be used by remote sellers and single and
                        consolidated providers and to be filed with the
                        State-level agency.
                    (B) Provide a uniform sales and use tax base among
                the State and the local taxing jurisdictions within the
                State.
                    (C) Require remote sellers and single and
                consolidated providers to collect sales and use taxes
                pursuant to the applicable destination rate, which is
                the sum of the applicable State rate and any applicable
                rate for the local jurisdiction into which the sale is
                made.
                    (D) Provide--
                            (i) adequate software and services to
                        remote sellers and single and consolidated
                        providers that identifies the applicable
                        destination rate, including the State and local
                        sales tax rate (if any), to be applied on sales
                        sourced to the State, and
                            (ii) certification procedures for both
                        single providers and consolidated providers to
                        make software and services available to remote
                        sellers, and hold such providers harmless for
                        any errors or omissions as a result of relying
                        on information provided by the State.
                    (E) Hold remote sellers using a single or
                consolidated provider harmless for any errors and
                omissions by that provider.
                    (F) Relieve remote sellers from liability to the
                State or locality for collection of the incorrect
                amount of sales or use tax, including any penalties or
                interest, if collection of the improper amount is the
                result of relying on information provided by the State.
                    (G) Provide remote sellers and single and
                consolidated providers with 30 days notice of a rate
                change by any locality in the State.
            (2) Treatment of local rate changes.--For purposes of this
        subsection, local rate changes may only be effective on the
        first day of a calendar quarter. Failure to provide notice
        under paragraph (1)(G) shall require the State and locality to
        hold the remote seller or single or consolidated provider
        harmless for collecting tax at the immediately preceding
        effective rate during the 30-day period. Each State must
        provide updated rate information as part of the software and
        services required by paragraph (1)(D).
    (c) Small Seller Exception.--A State shall be authorized to require
a remote seller, or a single or consolidated provider acting on behalf
of a remote seller, to collect sales or use tax under this Act if the
remote seller has gross annual receipts in total remote sales in the
United States in the preceding calendar year exceeding $500,000.   For
purposes of determining whether the threshold in this subsection is
met, the sales of all persons related within the meaning of subsections
(b) and (c) of section 267 or section 707(b)(1) of the Internal Revenue
Code of 1986 shall be aggregated.

SEC. 4. TERMINATION OF AUTHORITY.

    The authority granted by this Act shall terminate on the date that
the highest court of competent jurisdiction makes a final determination
that the State no longer meets the requirements of this Act, and the
determination of such court is no longer subject to appeal.

SEC. 5. LIMITATIONS.

    (a) In General.--Nothing in this Act shall be construed as--
            (1) subjecting a seller or any other person to franchise,
        income, occupation, or any other type of taxes, other than
        sales and use taxes,
            (2) affecting the application of such taxes, or
            (3) enlarging or reducing State authority to impose such
        taxes.
    (b) No Effect on Nexus.--No obligation imposed by virtue of the
authority granted by this Act shall be considered in determining
whether a seller or any other person has a nexus with any State for any
tax purpose other than sales and use taxes.
    (c) Licensing and Regulatory Requirements.--Other than the
limitation set forth in subsection (a), and section 3, nothing in this
Act shall be construed as permitting or prohibiting a State from--
            (1) licensing or regulating any person,
            (2) requiring any person to qualify to transact intrastate
        business,
            (3) subjecting any person to State taxes not related to the
        sale of goods or services, or
            (4) exercising authority over matters of interstate
        commerce.
    (d) No New Taxes.--Nothing in this Act shall be construed as
encouraging a State to impose sales and use taxes on any goods or
services not subject to taxation prior to the date of the enactment of
this Act.
    (e) Intrastate Sales.--The provisions of this Act shall only apply
to remote sales and shall not apply to intrastate sales or intrastate
sourcing rules. States granted authority under section 3(a) shall
comply with the intrastate provisions of the Streamlined Sales and Use
Tax Agreement.

SEC. 6. DEFINITIONS AND SPECIAL RULES.

    In this Act:
            (1) Consolidated provider.--The term ``consolidated
        provider'' means any person certified by a State who has the
        rights and responsibilities for sales and use tax
        administration, collection, remittance, and audits for
        transactions serviced or processed for the sale of goods or
        services made by remote sellers on an aggregated basis.
            (2) Locality; local.--The terms ``locality'' and ``local''
        refer to any political subdivision of a State.
            (3) Member state.--The term ``Member State''--
                    (A) means a Member State as that term is used under
                the Streamlined Sales and Use Tax Agreement as in
                effect on the date of the enactment of this Act, and
                    (B) does not include any associate member under the
                Streamlined Sales and Use Tax Agreement.
            (4) Person.--The term ``person'' means an individual,
        trust, estate, fiduciary, partnership, corporation, limited
        liability company, or other legal entity, and a State or local
        government.
            (5) Remote sale.--The term ``remote sale'' means a sale of
        goods or services attributed to a State with respect to which a
        seller does not have adequate physical presence to establish
        nexus under Quill Corp. v. North Dakota, 504 U.S. 298 (1992).
            (6) Remote seller.--The term ``remote seller'' means a
        person that makes remote sales.
            (7) Single provider.--The term ``single provider'' means
        any person certified by a State who has the rights and
        responsibilities for sales and use tax administration,
        collection, remittance, and audits for transactions serviced or
        processed for the sale of goods or services made by remote
        sellers.
            (8) Sourced.--For purposes of a State granted authority
        under section 3(b), the location to which a remote sale is
        sourced refers to the location where the item sold is received
        by the purchaser, based on the location indicated by
        instructions for delivery that the purchaser furnishes to the
        seller. When no delivery location is specified, the remote sale
        is sourced to the customer's address that is either known to
        the seller or, if not known, obtained by the seller during the
        consummation of the transaction, including the address of the
        customer's payment instrument if no other address is available.
        If an address is unknown and a billing address cannot be
        obtained, the remote sale is sourced to the address of the
        seller from which the remote sale was made. A State granted
        authority under section 3(a) shall comply with the sourcing
        provisions of the Streamlined Sales and Use Tax Agreement.
            (9) State.--The term ``State'' means each of the several
        States, the District of Columbia, the Commonwealth of Puerto
        Rico, Guam, American Samoa, the United States Virgin Islands,
        the Commonwealth of the Northern Mariana Islands, and any other
        territory or possession of the United States.
            (10) Streamlined sales and use tax agreement.--The term
        ``Streamlined Sales and Use Tax Agreement'' means the multi-
        State agreement with that title adopted on November 12, 2002,
        as in effect on the date of the enactment of this Act and as
        further amended from time to time.

SEC. 7. SEVERABILITY.

    If any provision of this Act or the application of such provision
to any person or circumstance is held to be unconstitutional, the
remainder of this Act and the application of the provisions of such to
any person or circumstance shall not be affected thereby.

Summary: Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law. Authorizes each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines remote sale as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state. Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.

A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Helping Individuals Return to
Employment Act'' or the ``HIRE Act''.

SEC. 2. COMMUNITY EMPLOYMENT GRANTS.

    (a) Grants Authorized.--The Secretary of Labor is authorized to
award competitive grants for the hiring of unemployed individuals to
perform work to benefit communities, under terms and conditions set
forth in this section.
    (b) Eligible Entities.--Grants under this section may be awarded to
any of the following entities in the areas described in subsection (c):
            (1) Units of local government.
            (2) Workforce investment boards, established pursuant to
        section 117 of the Workforce Investment Act of 1998 (29 U.S.C.
        2832).
            (3) Non-profit organizations described in section 501(c)(3)
        of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3)).
    (c) Targeted Communities.--Grants under this section may be awarded
to eligible entities located in or primarily serving in one of the
following areas, if the unemployment rate in such area is higher than 7
percent during the 3-month period preceding the award of the grant:
            (1) A renewal community with respect to which a designation
        was in effect under section 1400E(a) of the Internal Revenue
        Code of 1986 (26 U.S.C. 1400E(a)) on December 31, 2009.
            (2) An empowerment zone designated under section 1391 of
        such Code.
            (3) A historically underutilized business zone designated
        under section 3(p)(1) of the Small Business Act (15 U.S.C.
        632(p)(1)).
    (d) Individuals Eligible for Employment.--Grants awarded under this
section shall be used to hire unemployed individuals residing in the
areas described in subsection (c), including individuals age 16 and
older, with priority going to individuals who have been unemployed for
more than a year.
    (e) Limitations.--
            (1) Union consultation.--No individual whose employment is
        funded under a grant authorized under this Act may work for an
        employer at which a collective bargaining agreement is in
        effect covering the same or similar work, unless--
                    (A) the consent of the labor organization at such
                employer is obtained; and
                    (B) negotiations have taken place between such
                labor organization and the employer as to the terms and
                conditions of such employment.
            (2) Nondisplacement.--An individual whose employment is
        funded under this Act may not displace other employees whose
        employment is not funded under this Act. A grant recipient
        under this Act may not hire an employee or employees with funds
        under this Act for any employment which the grant recipient
        would otherwise hire an employee who has been furloughed.
    (f) Effect on Unemployment Compensation.--The amount of any
unemployment compensation payable to an individual employed under a
grant established by this Act is a pro rata portion of the unemployment
compensation which would otherwise be payable to the employee if such
employee were totally unemployed.
    (g) Consultation Requirement.--An eligible entity that receives a
grant under this Act shall consult with community leaders, including
small business owners, labor organizations, and local residents to
assess the needs of the community to determine the qualifying
activities for which individuals will be hired.
    (h) Qualifying Activities.--Individuals hired using grant funds
awarded under this section shall be employed for a minimum of 20 hours
per week only in activities that benefit the community in the areas
described in subsection (c), including activities such as public works,
beautification, historic restoration, tutoring, and adult education. In
addition, where an eligible entity determines appropriate, a portion of
the grant funds may be used to ensure the safety of employees hired
under the grant and provide necessary job training.
    (i) Federal Share.--Funds awarded under this section shall
supplement, not supplant, funds of the eligible entity that are used
for such purposes.
    (j) Application.--Eligible entities seeking a grant under this
section shall submit an application to the Secretary at such time, in
such form, and containing such information and assurances as the
Secretary may require.
    (k) Required Deadline for Hiring.--An eligible entity receiving a
grant under this section shall--
            (1) determine the number of individuals that may be hired
        for a 3-year period using both grant funds and local funds
        available for such purpose; and
            (2) hire such individuals within 60 days after receiving a
        grant.
    (l) Regulations.--The Secretary of Labor may promulgate regulations
necessary to implement the grant program authorized by this Act,
including any necessary regulations necessary to apply wage and labor
protections to individuals employed under a grant.
    (m) Authorization of Appropriations.--There is authorized to be
appropriated to the Secretary of Labor such sums as may be necessary to
carry out this section.

Summary: Helping Individuals Return to Employment Act or HIRE Act - Authorizes the Secretary of Labor to award competitive grants to eligible entities to hire unemployed individuals age 16 and older to perform a minimum of 20 hours per week of work to benefit certain communities, including activities such as public works, beautification, historic restoration, tutoring, and adult education. Restricts such grants to eligible entities located in or primarily serving in a community designated either as a renewal community, an empowerment zone, or a historically underutilized business zone (HUBZone), if the unemployment rate in the area is higher than 7 during the 3-month period preceding award of the grant. Requires that priority in the award of grants be given to individuals who have been unemployed for more than a year. Prescribes certain grant limitations.

To authorize the Secretary of Labor to award grants for the employment of individuals in targeted communities to perform work for the benefit of such communities.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief for Long-Term Care Act of
2008''.

SEC. 2. CREDIT FOR LONG-TERM CARE INSURANCE PREMIUMS AND FOR TAXPAYERS
              WITH LONG-TERM CARE NEEDS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:

``SEC. 25E. CREDIT FOR LONG-TERM CARE INSURANCE PREMIUMS AND FOR
              TAXPAYERS WITH LONG-TERM CARE NEEDS.

    ``(a) Allowance of Credit.--
            ``(1) In general.--There shall be allowed as a credit
        against the tax imposed by this chapter for the taxable year an
        amount equal to the sum of--
                    ``(A) eligible long-term care premiums (as defined
                in section 213(d)(10)) paid during the taxable year for
                coverage for the taxpayer and the taxpayer's spouse and
                dependents under a qualified long-term care insurance
                contract (as defined in section 7702B(b)); and
                    ``(B) the long-term care amount multiplied by the
                number of applicable individuals with respect to whom
                the taxpayer is an eligible caregiver for the taxable
                year.
            ``(2) Long-term care amount.--For purposes of paragraph
        (1), the long-term care amount shall be determined in
        accordance with the following table:

``For taxable years                                       The long-term
   beginning in calender year--                        care amount is--
        2009...............................................     $1,000
        2010...............................................     $1,500
        2011...............................................     $2,000
        2012...............................................     $2,500
        2013 or thereafter.................................     $3,000.
    ``(b) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The amount of the credit allowable under
        subsection (a) shall be reduced (but not below zero) by $100
        for each $1,000 (or fraction thereof) by which the taxpayer's
        modified adjusted gross income exceeds the threshold amount.
        For purposes of the preceding sentence, the term `modified
        adjusted gross income' means adjusted gross income increased by
        any amount excluded from gross income under section 911, 931,
        or 933.
            ``(2) Threshold amount.--For purposes of paragraph (1), the
        term `threshold amount' means--
                    ``(A) $150,000 in the case of a joint return, and
                    ``(B) $75,000 in any other case.
            ``(3) Coordination.--For purposes of this section, the
        reduction under paragraph (1) shall be treated as first being a
        reduction in the long-term care amount to the extent thereof.
            ``(4) Indexing.--In the case of any taxable year beginning
        in a calendar year after 2009, each dollar amount contained in
        paragraph (2) shall be increased by an amount equal to the
        product of--
                    ``(A) such dollar amount, and
                    ``(B) the medical care cost adjustment determined
                under section 213(d)(10)(B)(ii) for the calendar year
                in which the taxable year begins, determined by
                substituting `August 2008' for `August 1996' in
                subclause (II) thereof.
        If any increase determined under the preceding sentence is not
        a multiple of $50, such increase shall be rounded to the next
        lowest multiple of $50.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Applicable individual.--
                    ``(A) In general.--The term `applicable individual'
                means, with respect to any taxable year, any individual
                who has been certified, before the due date for filing
                the return of tax for the taxable year (without
                extensions), by a physician (as defined in section
                1861(r)(1) of the Social Security Act) as being an
                individual with long-term care needs described in
                subparagraph (B) for a period--
                            ``(i) which is at least 180 consecutive
                        days, and
                            ``(ii) a portion of which occurs within the
                        taxable year.
                Notwithstanding the preceding sentence, a certification
                shall not be treated as valid unless it is made within
                the 39\1/2\ month period ending on such due date (or
                such other period as the Secretary prescribes).
                    ``(B) Individuals with long-term care needs.--An
                individual is described in this subparagraph if the
                individual meets any of the following requirements:
                            ``(i) The individual is at least 6 years of
                        age and--
                                    ``(I) is unable to perform (without
                                substantial assistance from another
                                individual) at least 3 activities of
                                daily living (as defined in section
                                7702B(c)(2)(B)) due to a loss of
                                functional capacity, or
                                    ``(II) requires substantial
                                supervision to protect such individual
                                from threats to health and safety due
                                to severe cognitive impairment and is
                                unable to preform, without reminding or
                                cuing assistance, at least 1 activity
                                of daily living (as so defined) or to
                                the extent provided in regulations
                                prescribed by the Secretary (in
                                consultation with the Secretary of
                                Health and Human Services), is unable
                                to engage in age appropriate
                                activities.
                            ``(ii) The individual is at least 2 but not
                        6 years of age and is unable due to a loss of
                        functional capacity to perform (without
                        substantial assistance from another individual)
                        at least 2 of the following activities: eating,
                        transferring, or mobility.
                            ``(iii) The individual is under 2 years of
                        age and requires specific durable medical
                        equipment by reason of a severe health
                        condition or requires a skilled practitioner
                        trained to address the individual's condition
                        to be available if the individual's parents or
                        guardians are absent.
            ``(2) Eligible caregiver.--
                    ``(A) In general.--A taxpayer shall be treated as
                an eligible caregiver for any taxable year with respect
                to the following individuals:
                            ``(i) The taxpayer.
                            ``(ii) The taxpayer's spouse.
                            ``(iii) An individual with respect to whom
                        the taxpayer is allowed a deduction under
                        section 151(c) for the taxable year.
                            ``(iv) An individual who would be described
                        in clause (iii) for the taxable year if the
                        requirements of subparagraph (B) are met with
                        respect to the individual in lieu of the
                        support test under subsection (c)(1)(D) or
                        (d)(1)(C) of section 152.
                    ``(B) Residency test.--The requirements of this
                subparagraph are met if an individual has as his
                principal place of abode the home of the taxpayer and--
                            ``(i) in the case of an individual who is
                        an ancestor or descendant of the taxpayer or
                        the taxpayer's spouse, is a member of the
                        taxpayer's household for over half the taxable
                        year, or
                            ``(ii) in the case of any other individual,
                        is a member of the taxpayer's household for the
                        entire taxable year.
                    ``(C) Special rules where more than 1 eligible
                caregiver.--
                            ``(i) In general.--If more than 1
                        individual is an eligible caregiver with
                        respect to the same applicable individual for
                        taxable years ending with or within the same
                        calendar year, a taxpayer shall be treated as
                        the eligible caregiver if each such individual
                        (other than the taxpayer) files a written
                        declaration (in such form and manner as the
                        Secretary may prescribe) that such individual
                        will not claim such applicable individual for
                        the credit under this section.
                            ``(ii) No agreement.--If each individual
                        required under clause (i) to file a written
                        declaration under clause (i) does not do so,
                        the individual with the highest adjusted gross
                        income shall be treated as the eligible
                        caregiver.
                            ``(iii) Married individuals filing
                        separately.--In the case of married individuals
                        filing separately, the determination under this
                        subparagraph as to whether the husband or wife
                        is the eligible caregiver shall be made under
                        the rules of clause (ii) (whether or not one of
                        them has filed a written declaration under
                        clause (i)).
    ``(d) Identification Requirement.--No credit shall be allowed under
this section to a taxpayer with respect to any applicable individual
unless the taxpayer includes the name and taxpayer identification
number of such individual, and the identification number of the
physician certifying such individual, on the return of tax for the
taxable year.
    ``(e) Taxable Year Must Be Full Taxable Year.--Except in the case
of a taxable year closed by reason of the death of the taxpayer, no
credit shall be allowable under this section in the case of a taxable
year covering a period of less than 12 months.
    ``(f) Coordination With Other Deductions.--Any amount paid by a
taxpayer for any qualified long-term care insurance contract to which
subsection (a) applies shall not be taken into account in computing the
amount allowable to the taxpayer as a deduction under section 162(l) or
213(a).''.
    (b) Conforming Amendments.--
            (1) Section 6213(g)(2) of such Code is amended by striking
        ``and'' at the end of subparagraph (L), by striking the period
        at the end of subparagraph (M) and inserting ``, and'', and by
        inserting after subparagraph (M) the following new
        subparagraph:
                    ``(N) an omission of a correct TIN or physician
                identification required under section 25E(d) (relating
                to credit for taxpayers with long-term care needs) to
                be included on a return.''.
            (2) The table of sections for subpart A of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 25D the following new item:

``Sec. 25E. Credit for long-term care insurance premiums and for
                            taxpayers with long-term care needs.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

Summary: Tax Relief for Long-Term Care Act of 2008 - Amends the Internal Revenue Code to allow a tax credit for long-term care insurance premiums and for care provided by a caregiver to a family member or dependent with long-term care needs who resides with such caregiver. Phases in a maximum credit amount of $3,000 between 2009 and 2013. Reduces such credit amount for a taxpayer whose adjusted gross income exceeds $75,000 .

To amend the Internal Revenue Code of 1986 to provide for a credit for long-term care insurance premiums and for taxpayers with long-term care needs.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cyber Scholarship Opportunities Act
of 2017''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) A well-trained workforce is essential to meeting the
        Nation's growing cybersecurity needs.
            (2) A 2015 report by the National Academy of Public
        Administration found that the United States faces a severe
        shortage of properly trained and equipped cybersecurity
        professionals.
            (3) A 2015 study of the information security workforce
        found that the information security workforce shortfall is
        widening.
            (4) The National Science Foundation's CyberCorps:
        Scholarship-for-Service program is a successful effort to
        support capacity building in institutions of higher education
        and scholarships for students to pursue cybersecurity careers.

SEC. 3. FEDERAL CYBER SCHOLARSHIP-FOR-SERVICE PROGRAM.

    Section 302 of the Cybersecurity Enhancement Act of 2014 (15 U.S.C.
7442) is amended--
            (1) in subsection (a), by adding at the end the following:
        ``Scholarship recipients shall include eligible students who
        are pursuing an associate's degree in a cybersecurity field
        without the intent of transferring to a bachelor's degree
        program and either have a bachelor's degree already or are
        veterans of the Armed Forces.'';
            (2) in subsection (d), by adding at the end the following:
        ``In the case of a scholarship recipient who is pursuing a
        doctoral or master's degree, such agreement may include (if
        determined on a case-by-case basis by the Director of the
        National Science Foundation to be appropriate and to further
        the goals of the scholarship-for-service program) an agreement
        for the recipient to work at an institution of higher education
        or for a local educational agency teaching cybersecurity skills
        for a period equal to the length of the scholarship following
        receipt of such degree.'';
            (3) in subsection (f)--
                    (A) by striking paragraph (3) and inserting the
                following:
            ``(3) have demonstrated a high level of competency in
        relevant knowledge, skills, and abilities, as described in the
        national cybersecurity awareness and education program under
        section 401;''; and
                    (B) by striking paragraph (4) and inserting the
                following:
            ``(4) be a student in an eligible degree program at a
        qualified institution of higher education, as determined by the
        Director of the National Science Foundation, who is--
                    ``(A) a full-time student; or
                    ``(B) a student who is enrolled for study leading
                to a degree on a less than full-time basis but not less
                than half-time basis; and'';
            (4) by striking subsection (m) and inserting the following:
    ``(m) Evaluation and Report.--
            ``(1) In general.--The Director of the National Science
        Foundation shall evaluate and make public, in a manner that
        protects the personally identifiable information of scholarship
        recipients, information on the success of recruiting
        individuals for scholarships under this section and on hiring
        and retaining those individuals in the public sector workforce,
        including on--
                    ``(A) placement rates;
                    ``(B) where students are placed;
                    ``(C) student salary ranges for students not
                released from obligations under this section;
                    ``(D) how long after graduation they are placed;
                    ``(E) how long they stay in the positions they
                enter upon graduation;
                    ``(F) how many students are released from
                obligations;
                    ``(G) what (if any) remedial training needs are
                required; and
                    ``(H) the number of determinations permitting
                scholarship recipients to fulfill their obligations at
                an institution of higher education or local educational
                agency pursuant to subsection (d) or in a critical
                infrastructure position pursuant to subsection (p)(1),
                and the reason for each such determination.
            ``(2) Regular reports.--The Director of the National
        Science Foundation shall submit to Congress a report containing
        the information described in paragraph (1) not later than 180
        days after the date of enactment of the Cyber Scholarship
        Opportunities Act of 2017 and not less than once every 2 years
        thereafter.''; and
            (5) by adding at the end the following:
    ``(n) Resources.--The Director of the National Science Foundation
shall work with the Director of the Office of Personnel Management to
establish an online resource center for the CyberCorps community that
consolidates or eliminates other relevant websites, if possible. Such
online resource center shall--
            ``(1) present up-to-date, accurate information about
        existing scholarship programs and job opportunities;
            ``(2) present a modernized view of cybersecurity careers;
            ``(3) improve user friendliness; and
            ``(4) allow prospective job applicants to search positions
        by State, salary, and title.
    ``(o) Cybersecurity at Kindergarten Through Grade 12 Level.--The
Director of the National Science Foundation, in coordination with other
Federal agencies as necessary, shall carry out a program to grow and
improve cybersecurity education at the kindergarten through grade 12
level that--
            ``(1) increases interest in cybersecurity careers;
            ``(2) helps students practice correct and safe online
        behavior and understand the foundational principles of
        cybersecurity; and
            ``(3) improves teaching methods for delivering
        cybersecurity content for kindergarten through grade 12
        computer science curricula.
    ``(p) Critical Infrastructure Protection.--Due to the need for
skilled cybersecurity professionals to protect the Nation's critical
infrastructure, the Director of the National Science Foundation may--
            ``(1) grant exceptions to students for fulfilling post-
        award employment obligations under this section (on a case-by-
        case basis and in coordination with other Federal agencies) who
        agree to work in a critical infrastructure mission at a Federal
        Government corporation or a State, local, or tribal government-
        affiliated asset, system, or network that is considered to be
        part of a critical infrastructure sector as described in
        Presidential Policy Directive-21, issued February 12, 2013
        (related to critical infrastructure security and resilience),
        or any successor; and
            ``(2) develop a pilot program to enhance critical
        infrastructure protection training for students pursuing
        careers in cybersecurity.
    ``(q) Studies.--The Director of the National Science Foundation, in
coordination with the Director of the Office of Personnel Management,
shall assess--
            ``(1) the potential benefits and feasibility of granting
        scholarship awards under this section to students who do not
        possess a bachelor's degree to pursue an associate's degree or
        an industry-recognized credential in a cybersecurity field; and
            ``(2) how scholarship recipients with an agreement to work
        at an institution of higher education or local educational
        agency are supporting the cyber workforce pipeline.''.

Summary: Cyber Scholarship Opportunities Act of 2017 This bill amends the Cybersecurity Enhancement Act of 2014 to require the federal cyber scholarship-for-service program that the National Science Foundation (NSF) coordinates with the Department of Homeland Security to include scholarship recipients who are students pursuing an associate's degree in a cybersecurity field without the intent of transferring to a bachelor's degree program and who either have a bachelor's degree already or are veterans of the Armed Forces. The post-award employment obligations of scholarship recipients pursuing a doctoral or master's degree may include work at an institution of higher education or for a local educational agency teaching cybersecurity skills. Scholarship eligibility factors are revised to include: (1) an individual's skills and abilities under the National Institute of Standards and Technology's national cybersecurity awareness and education program, and (2) students pursuing a degree on a less than full-time but not less than half-time basis. The NSF must work with the Office of Personnel Management to consolidate information about cyber scholarships programs and job opportunities into a single online resource center. The NSF may carry out a program to improve cybersecurity education at the K-12 level. The NSF may: (1) grant exceptions from the post-award employment obligations to students who agree to work in a critical infrastructure mission at a federal government corporation or a state, local, or tribal government-affiliated component of a critical infrastructure sector. Or (2) develop a pilot program to enhance critical infrastructure protection training for students pursuing careers in cybersecurity.


SECTION 1. SHORT TITLE.

    (a) Short Title.--This Act may be cited as the ``Individual Income
Tax Rate Reduction Act of 2001''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
    (c) Section 15 Not To Apply.--No amendment made by this Act shall
be treated as a change in a rate of tax for purposes of section 15 of
such Code.

SEC. 2. REDUCTION IN INDIVIDUAL INCOME TAX RATES.

    (a) Rates for 2001.--Section 1 (relating to tax imposed) is amended
by striking subsections (a) through (e) and inserting the following:
    ``(a) Married Individuals Filing Joint Returns and Surviving
Spouses.--There is hereby imposed on the taxable income of every
married individual (as defined in section 7703) who makes a single
return jointly with his spouse under section 6013, and every surviving
spouse (as defined in section 2(a)), a tax determined in accordance
with the following table:

``If taxable income is:             The tax is:
    Not over $45,200...............
                                        12% of taxable income.
    Over $45,200 but not over
        $109,250.
                                        $5,424, plus 25% of the excess
                                                over $45,200
    Over $109,250 but not over
        $166,500.
                                        $21,436.50, plus 28% of the
                                                excess over $109,250
    Over $166,500 but not over
        $297,350.
                                        $37,466.50, plus 35.5% of the
                                                excess over $166,500
    Over $297,350..................
                                        $83,918.25, plus 38.2% of the
                                                excess over $297,350
    ``(b) Heads of Households.--There is hereby imposed on the taxable
income of every head of a household (as defined in section 2(b)) a tax
determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $36,250...............
                                        12% of taxable income.
    Over $36,250 but not over
        $93,650.
                                        $4,350, plus 25% of the excess
                                                over $36,250
    Over $93,650 but not over
        $151,650.
                                        $18,700, plus 28% of the excess
                                                over $93,650
    Over $151,650 but not over
        $297,350.
                                        $34,940, plus 35.5% of the
                                                excess over $151,650
    Over $297,350..................
                                        $86,663.50, plus 38.2% of the
                                                excess over $297,350
    ``(c) Unmarried Individuals (Other Than Surviving Spouses and Heads
of Households).--There is hereby imposed on the taxable income of every
individual (other than a surviving spouse as defined in section 2(a) or
the head of a household as defined in section 2(b)) who is not a
married individual (as defined in section 7703) a tax determined in
accordance with the following table:

``If taxable income is:             The tax is:
    Not over $27,050...............
                                        12% of taxable income.
    Over $27,050 but not over
        $65,550.
                                        $3,246, plus 25% of the excess
                                                over $27,050
    Over $65,550 but not over
        $136,750.
                                        $12,871, plus 28% of the excess
                                                over $65,550
    Over $136,750 but not over
        $297,350.
                                        $32,807, plus 35.5% of the
                                                excess over $136,750
    Over $297,350..................
                                        $89,820, plus 38.2% of the
                                                excess over $297,350
    ``(d) Married Individuals Filing Separate Returns.--There is hereby
imposed on the taxable income of every married individual (as defined
in section 7703) who does not make a single return jointly with his
spouse under section 6013, a tax determined in accordance with the
following table:

``If taxable income is:             The tax is:
    Not over $22,600...............
                                        12% of taxable income.
    Over $22,600 but not over
        $54,625.
                                        $2,712, plus 25% of the excess
                                                over $22,600
    Over $54,625 but not over
        $83,250.
                                        $10,718.25, plus 28% of the
                                                excess over $54,625
    Over $83,250 but not over
        $148,675.
                                        $18,733.25, plus 35.5% of the
                                                excess over $83,250
    Over $148,675..................
                                        $41,959.12, plus 38.2% of the
                                                excess over $148,675
    ``(e) Estates and Trusts.--There is hereby imposed on the taxable
income of every estate, and every trust, taxable under this subsection
a tax determined in accordance with the following table:

``If taxable income is:             The tax is:
    Not over $1,800................
                                        12% of taxable income.
    Over $1,800 but not over $4,250
                                        $216, plus 25% of the excess
                                                over $1,800
    Over $4,250 but not over $6,500
                                        $828.50, plus 28% of the excess
                                                over $4,250
    Over $6,500 but not over $8,900
                                        $1,458.50, plus 35.5% of the
                                                excess over $6,500
    Over $8,900....................
                                        $2,310.50, plus 38.2% of the
                                                excess over $8,900''
    (b) Rate Reductions After 2001.--Section 1 is amended by adding at
the end the following new subsection:
    ``(i) Rate Reductions After 2001.--
            ``(1) In general.--In the case of taxable years beginning
        in a calendar year after 2001, the corresponding percentage
        specified for such calendar year in the following table shall
be substituted for the otherwise applicable tax rate.

------------------------------------------------------------------------
                                                    The corresponding
                                                  percentages shall  be
In the case of taxable years  beginning during     substituted for the
                calendar year:                   following percentages:
                                               -------------------------
                                                   35.5%        38.2%
------------------------------------------------------------------------
2002..........................................     35.0%        37.0%
2003..........................................     34.5%        35.8%
2004..........................................     34.0%        34.6%
2005..........................................     33.5%        33.5%
2006 and thereafter...........................     33.0%        33.0%
------------------------------------------------------------------------

            ``(2) Adjustment of tables.--The Secretary shall adjust the
        tables prescribed under subsection (f) to carry out the
        reductions under this subsection.''
    (c) Inflation Adjustment To Apply After 2001.--Subsection (f) of
section 1 is amended--
            (1) by striking ``1993'' in paragraph (1) and inserting
        ``2001'', and
            (2) by striking ``1992'' in paragraph (3)(B) and inserting
        ``2000''.
    (d) Conforming Amendments.--
            (1) The following provisions are each amended by striking
        ``1992'' and inserting ``2000'' each place it appears:
                    (A) Section 32(j)(1)(B).
                    (B) Section 41(e)(5)(C).
                    (C) Section 42(h)(3)(H)(i)(II).
                    (D) Section 59(j)(2)(B).
                    (E) Section 63(c)(4)(B).
                    (F) Section 68(b)(2)(B).
                    (G) Section 132(f)(6)(A)(ii).
                    (H) Section 135(b)(2)(B)(ii).
                    (I) Section 146(d)(2)(B).
                    (J) Section 151(d)(4).
                    (K) Section 220(g)(2).
                    (L) Section 221(g)(1)(B).
                    (M) Section 512(d)(2)(B).
                    (N) Section 513(h)(2)(C)(ii).
                    (O) Section 685(c)(3)(B).
                    (P) Section 877(a)(2).
                    (Q) Section 911(b)(2)(D)(ii)(II).
                    (R) Section 2032A(a)(3)(B).
                    (S) Section 2503(b)(2)(B).
                    (T) Section 2631(c)(2).
                    (U) Section 4001(e)(1)(B).
                    (V) Section 4261(e)(4)(A)(ii).
                    (W) Section 6039F(d).
                    (X) Section 6323(i)(4)(B).
                    (Y) Section 6334(g)(1)(B).
                    (Z) Section 6601(j)(3)(B).
                    (AA) Section 7430(c)(1).
            (2) Sections 25A(h)(1)(A)(ii) and 25A(h)(2)(A)(ii) are each
        amended by striking ``begins,'' and all that follows through
        ``thereof''.
            (3) Subclause (II) of section 42(h)(6)(G)(i) is amended by
        striking ``1987'' and inserting ``2000''.
    (e) Additional Conforming Amendments.--
            (1) Subparagraph (B) of section 1(g)(7) is amended--
                    (A) by striking ``15 percent'' in clause (ii)(II)
                and inserting ``the first bracket percentage'', and
                    (B) by adding at the end the following flush
                sentence:
                ``For purposes of clause (ii), the first bracket
                percentage is the percentage applicable to the lowest
                income bracket in the table under subsection (c).''
            (2) Section 1(h) is amended--
                    (A) by striking ``28 percent'' both places it
                appears in paragraphs (1)(A)(ii)(I) and (1)(B)(i) and
                inserting ``25 percent'', and
                    (B) by striking paragraph (13).
            (3) Section 15 is amended by adding at the end the
        following new subsection:
    ``(f) Rate Reductions Enacted by Individual Income Tax Rate
Reduction Act of 2001.--This section shall not apply to any change in
rates under subsection (i) of section 1 (relating to rate reductions
after 2000).''
            (4) Section 531 is amended by striking ``equal to'' and all
        that follows and inserting ``equal to the product of the
        highest rate of tax under section 1(c) and the accumulated
        taxable income.''.
            (5) Section 541 of such Code is amended by striking ``equal
        to'' and all that follows and inserting ``equal to the product
        of the highest rate of tax under section 1(c) and the
        undistributed personal holding company income.''.
            (6) Section 3402(p)(1)(B) is amended by striking ``7, 15,
        28, or 31 percent'' and inserting ``7 percent, any percentage
        applicable to any of the 3 lowest income brackets in the table
        under section 1(c),''.
            (7) Section 3402(p)(2) is amended by striking ``equal to 15
        percent of such payment'' and inserting ``equal to the product
        of the lowest rate of tax under section 1(c) and such
        payment''.
            (8) Section 3402(q)(1) is amended by striking ``equal to 28
        percent of such payment'' and inserting ``equal to the product
of the third to the lowest rate of tax under section 1(c) and such
payment''.
            (9) Section 3402(r)(3) is amended by striking ``31
        percent'' and inserting ``the third to the lowest rate of tax
        under section 1(c)''.
            (10) Section 3406(a)(1) is amended by striking ``equal to
        31 percent of such payment'' and inserting ``equal to the
        product of the third to the lowest rate of tax under section
        1(c) and such payment''.
            (11) Section 13273 of the Revenue Reconciliation Act of
        1993 is amended by striking ``28 percent'' and inserting ``the
        third to the lowest rate of tax under section 1(c) of the
        Internal Revenue Code of 1986''.
    (f) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply to taxable years
        beginning after December 31, 2000.
            (2) Amendments to withholding provisions.--The amendments
        made by paragraphs (6), (7), (8), (9), (10), and (11) of
        subsection (e) shall apply to amounts paid after the date of
        the enactment of this Act.

SEC. 3. INCREASE IN STANDARD DEDUCTION.

    (a) In General.--Paragraph (2) of section 63(c) (relating to
standard deduction) is amended to read as follows:
            ``(2) Basic standard deduction.--For purposes of paragraph
        (1), the basic standard deduction is--
                    ``(A) twice the dollar amount in effect under
                subparagraph (C) for the taxable year in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse (as defined in
                        section 2(a)),
                    ``(B) $8,500 in the case of a head of household (as
                defined in section 2(b)), or
                    ``(C) $6,000 in any other case.''
    (c) Technical Amendments.--
            (1) Paragraph (4) of section 63(c) is amended to read as
        follows:
            ``(4) Adjustments for inflation.--
                    ``(A) In general.--In the case of any taxable year
                beginning in a calendar year after 1988, each dollar
                amount contained in paragraph (2) or (5) or subsection
                (f) shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment
                        determined under section 1(f)(3) for the
                        calendar year in which the taxable year begins.
                The preceding sentence shall not apply to the amount
                referred to in paragraph (2)(A).
                    ``(B) Base period adjustments.--In determining the
                adjustment under subparagraph (A), section 1(f)(3)
                shall be applied by substituting for `calendar year
                1992' in subparagraph (B) thereof--
                            ``(i) `calendar year 1987' in the case of
                        the dollar amount contained in paragraph (5)(A)
                        or subsection (f),
                            ``(ii) `calendar year 1997' in the case of
                        the dollar amount contained in paragraph
                        (5)(B)'', and
                            ``(iii) `calendar year 2000' in the case of
                        the dollar amounts contained in paragraph
                        (2).''
            (2) Subparagraph (B) of section 1(f)(6) is amended by
        striking ``subsection (c)(4) of section 63 (as it applies to
        subsections (c)(5)(A) and (f) of such section)'' and inserting
        ``section 63(c)(4)''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.

Summary: Individual Income Tax Rate Reduction Act of 2001 - Amends the Internal Revenue Code to establish new, lower tax rates for individuals. Increases the standard deduction and provides that such deduction on a joint return shall be twice the amount of a single return.

To amend the Internal Revenue Code of 1986 to reduce individual income tax rates and increase the standard deduction.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Defense Energy Savings Act
of 2003''.

SEC. 2. ENERGY SAVINGS PERFORMANCE CONTRACTS.

    (a) Contracts Authorized.--The Secretary of Defense may enter into
an energy savings performance contract under this section for the sole
purpose of achieving energy savings and benefits ancillary to that
purpose. The Secretary may incur obligations under the contract to
finance energy conservation measures so long as guaranteed savings
exceed the debt service requirements.
    (b) Terms and Conditions.--
            (1) Contract period.--Notwithstanding any other provision
        of law, an energy savings performance contract may be for a
        period of up to 25 years beginning on the date on which the
        first payment is made by the Secretary pursuant to the
        contract. The contract need not include funding of cancellation
        charges (if any) before cancellation, if--
                    (A) the contract was awarded in a competitive
                manner, using procedures and methods established under
                this section;
                    (B) the Secretary determines that funds are
                available and adequate for payment of the costs of the
                contract for the first fiscal year;
                    (C) the contract is governed by part 17.1 of the
                Federal Acquisition Regulation; and
                    (D) if the contract contains a clause setting forth
                a cancellation ceiling in excess $10,000,000, the
                Secretary provides notice to Congress of the proposed
                contract and the proposed cancellation ceiling at least
                30 days before the award of the contract.
            (2) Costs and savings.--An energy savings performance
        contract shall require the contractor to incur the costs of
        implementing energy savings measures, including at least the
        cost (if any) incurred in making energy audits, acquiring and
        installing equipment, and training personnel, in exchange for a
        share of any energy savings directly resulting from
        implementation of such measures during the term of the
        contract.
            (3) Other terms and conditions.--An energy savings
        performance contract shall require an annual energy audit and
        specify the terms and conditions of any Government payments and
        performance guarantees. Any such performance guarantee shall
        provide that either the Government or the contractor is
        responsible for maintenance and repair services for any energy
        related equipment, including computer software systems.
    (c) Limitation on Annual Contract Payments.--Aggregate annual
payments by the Secretary to a contractor for energy, operations, and
maintenance under an energy savings performance contract may not exceed
the amount that the Department of Defense would have paid for energy,
operations, and maintenance in the absence of the contract (as
estimated through the procedures developed pursuant to this section)
during term of the contract. The contract shall provide for a guarantee
of savings to the Department, and shall establish payment schedules
reflecting such guarantee, taking into account any capital costs under
the contract.
    (d) Rulemaking.--Not later than 90 days after the date of the
enactment of this section, the Secretary, with the concurrence of the
Federal Acquisition Regulatory Council, shall issue final rules to
establish the procedures and methods for use by the Department of
Defense to select, monitor, and terminate energy savings performance
contracts in accordance with laws governing Federal procurement that
will achieve the intent of this section in a cost-effective manner. In
developing such procedures and methods, the Secretary, with the
concurrence of the Federal Acquisition Regulatory Council, shall
determine which existing regulations are inconsistent with the intent
of this section and shall formulate substitute regulations consistent
with laws governing Federal procurement.
    (e) Implementation Procedures and Methods.--The procedures and
methods established by rule under subsection (d) shall--
            (1) provide for the calculation of energy savings based on
        sound engineering and financial practices;
            (2) allow the Secretary to request statements of
        qualifications, which shall, at a minimum, include prior
        experience and capabilities of contractors to perform the
        proposed types of energy savings services and financial and
        performance information, from firms engaged in providing energy
        savings services;
            (3) allow the Secretary to presume that a contractor meets
        the requirements of paragraph (2) if the contractor either--
                    (A) has carried out contracts with a value of at
                least $1,000,000,000 with the Federal Government over
                the previous 10 years; or
                    (B) is listed by a Federal agency pursuant to
                section 801(b)(2) of the National Energy Policy Act (42
                U.S.C. 8287(b)(2));
            (4) allow the Secretary to, from the statements received,
        designate and prepare a list, with an update at least annually,
        of those firms that are qualified to provide energy savings
        services;
            (5) allow the Secretary to select firms from such list to
        conduct discussions concerning a particular proposed energy
        savings project, including requesting a technical and price
        proposal from such selected firms for such project;
            (6) allow the Secretary to select from such firms the most
        qualified firm to provide energy savings services based on
        technical and price proposals and any other relevant
        information
            (7) allow the Secretary to permit receipt of unsolicited
        proposals for energy savings performance contracting services
        from a firm that the Department of Defense has determined is
        qualified to provide such services under the procedures
        established pursuant to subsection (d) and require facility
        managers to place a notice in the Commerce Business Daily
        announcing they have received such a proposal and invite other
        similarly qualified firms to submit competing proposals;
            (8) allow the Secretary to enter into an energy savings
        performance contract with a firm qualified under paragraph (7),
        consistent with the procedures and methods established pursuant
        to subsection (d); and
            (9) allow a firm not designated as qualified to provide
        energy savings services under paragraph (4) to request a review
        of such decision to be conducted in accordance with procedures,
        substantially equivalent to procedures established under
        section 759(f) of title 40, United States Code, to be developed
        by the board of contract appeals of the General Services
        Administration.
    (f) Transition Rule for Energy Savings Performance Contracts Under
National Energy Conservation Policy Act.--In the case of an energy
savings performance contract entered into by the Secretary or the
Secretary of Energy pursuant to the authority granted by section 801 of
the National Energy Conservation Policy Act (42 U.S.C. 8287), the
Secretary may maintain the contract under this section, making whatever
contract modifications as the Secretary determines are necessary to
conform to the provisions of this subsection.
    (g) Pilot Program for Nonbuilding Applications.--
            (1) In general.--The Secretary may carry out a pilot
        program to enter into up to 10 energy savings performance
        contracts for the purpose of achieving energy savings,
        secondary savings, and benefits incidental to those purposes,
        in nonbuilding applications.
            (2) Selection.--The Secretary shall select the contract
        projects to demonstrate the applicability and benefits of
        energy savings performance contracting to a range of non-
        building applications.
            (3) Report.--Not later than three years after the date of
        the enactment of this Act, the Secretary shall submit to
        Congress a report on the progress and results of the pilot
        program. The report shall include a description of projects
        undertaken; the energy and cost savings, secondary savings and
        other benefits that resulted from such projects; and
        recommendations on whether the pilot program should be
        extended, expanded, or authorized.
    (h) Definitions.--In this section:
            (1) Energy savings.--The term ``energy savings'' means a
        reduction in the cost of energy, from a base cost established
        through a methodology set forth in the energy savings
        performance contract, utilized in an existing federally owned
        building or buildings or other federally owned facilities as a
        result of--
                    (A) the lease or purchase of operating equipment,
                improvements, altered operation and maintenance,
                increased capacity or payload, or technical services;
                or
                    (B) the increased efficient use of existing energy
                sources by cogeneration or heat recovery, excluding any
                cogeneration process for other than a federally owned
                building or buildings or other federally owned
                facilities.
            (2) Energy savings performance contract.--The term ``energy
        savings performance contract'' means a contract that provides
        for the performance of services for the design, acquisition,
        installation, testing, operation, and, where appropriate,
        maintenance and repair of an identified energy conservation
        measure or series of measures at one or more locations. Such
        contracts--
                    (A) may provide for appropriate software licensing
                agreements; and
                    (B) shall, with respect to an agency facility that
                is a public building, as defined in section 13(l) of
                the Public Buildings Act of 1959 (40 U.S.C. 612(l)), be
                in compliance with the prospectus requirements and
                procedures of section 7 of the Public Buildings
                Accountability Act of 1959 (40 U.S.C. 606).
            (3) Nonbuilding application.--The term ``nonbuilding
        application'' means--
                    (A) any class of vehicles, devices, or equipment
                that is transportable under its own power by land, sea,
                or air that consumes energy from any fuel source for
                the purpose of such transportability, or to maintain a
                controlled environment within such vehicle, device, or
                equipment; or
                    (B) any Federally owned equipment used to generate
                electricity or transport water.
            (4) Secondary savings.--The term ``secondary savings''
        means additional energy or cost savings that are a direct
        consequence of the energy savings that result from the energy
        efficiency improvements that were financed and implemented
        pursuant to the energy savings performance contract. Such
        secondary savings may include energy and cost savings that
        result from a reduction in the need for fuel delivery and
        logistical support, personnel cost savings and environmental
        benefits. In the case of electric generation equipment,
        secondary savings may include the benefits of increased
        efficiency in the production of electricity, including revenue
        received by the Federal Government from the sale of electricity
        so produced.
            (5) Secretary.--The term ``Secretary'' means the Secretary
        of Defense.

Summary: National Defense Energy Savings Act of 2003 - Authorizes the Secretary of Defense to: (1) enter into an energy savings performance contract for the sole purpose of achieving ancillary energy savings and benefits. And (2) incur obligations under the contract to finance energy conservation measures so long as guaranteed savings exceed the debt service requirements. Directs the Secretary to issue final rules establishing implementation procedures and methods that meet specified requirements. Authorizes the Secretary to implement a pilot program to enter into up to ten energy savings performance contracts in nonbuilding applications.

To expand upon the Department of Defense Energy Efficiency Program required by section 317 of the National Defense Authorization Act of 2002 by authorizing the Secretary of Defense to enter into energy savings performance contracts, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Alternative Minimum Tax Repeal Act
of 2001''.

SEC. 2. PHASEOUT OF ALTERNATIVE MINIMUM TAX ON INDIVIDUALS.

    (a) Repeal in 2011.--Subsection (a) of section 55 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
flush sentence:
``For purposes of this title, the tentative minimum tax on any taxpayer
other than a corporation for any taxable year beginning after December
31, 2010, shall be zero.''.
    (b) Reduction of Tax on Individuals Prior to Repeal.--
            (1) Immediate increase in exemption amounts.--Paragraph (1)
        of section 55(d) of such Code is amended--
                    (A) by striking ``$45,000'' and inserting
                ``$52,000'',
                    (B) by striking ``$33,750'' and inserting
                ``$38,000'', and
                    (C) by striking ``$22,500'' and inserting ``\1/2\
                the amount applicable under subparagraph (A)''.
            (2) Additional increases in exemption amounts; repeal of
        phase-out of exemption amounts.--Paragraph (3) of section 55(d)
        of such Code is amended to read as follows:
            ``(3) Increases in exemption amounts for taxpayers other
        than corporations.--
                    ``(A) In general.--The exemption amounts under
                paragraph (1) for taxable years beginning in any
                calendar year after 2001 shall be determined by
                increasing the dollar amounts contained in
                subparagraphs (A) and (B) of paragraph (1) by the
                applicable percentage for such calendar year of such
                dollar amounts.
                    ``(B) Applicable percentage.--For purposes of
                subparagraph (A), the applicable percentage shall be
                determined in accordance with the following table:

                ``For calendar year--
                                                         The applicable

                                                        percentage is--
                    2002...................................         10
                    2003...................................         20
                    2004...................................         30
                    2005...................................         40
                    2006...................................         50
                    2007...................................         60
                    2008...................................         70
                    2009...................................         80
                    2010...................................         90.
                    ``(C) Rounding.--If any amount, as increased under
                subparagraph (A) is not a multiple of $5, such amount
                shall be increased to the nearest multiple of $5.''
    (c) Nonrefundable Personal Credits Fully Allowed Against Regular
Tax Liability.--
            (1) In general.--Subsection (a) of section 26 of such Code
        (relating to limitation based on amount of tax) is amended to
        read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of
credits allowed by this subpart for the taxable year shall not exceed
the sum of--
            ``(1) the taxpayer's regular tax liability for the taxable
        year reduced by the foreign tax credit allowable under section
        27(a), and
            ``(2) the tax imposed by section 55(a) for the taxable
        year.''
            (2) Repeal of reduction of refundable tax credits.--
                    (A) Subsection (d) of section 24 of such Code is
                amended by striking paragraph (2) and redesignating
                paragraph (3) as paragraph (2).
                    (B) Section 32 of such Code is amended by striking
                subsection (h).
            (3) Conforming amendment.--Section 904 of such Code is
        amended by striking subsection (h).
    (d) Limitation on Use of Credit for Prior Year Minimum Tax
Liability.--Subsection (c) of section 53 of such Code is amended to
read as follows:
    ``(c) Limitation.--
            ``(1) In general.--Except as otherwise provided in this
        subsection, the credit allowable under subsection (a) for any
        taxable year shall not exceed the excess (if any) of--
                    ``(A) the regular tax liability of the taxpayer for
                such taxable year reduced by the sum of the credits
                allowable under subparts A, B, D, E, and F of this
                part, over
                    ``(B) the tentative minimum tax for the taxable
                year.
            ``(2) Taxable years beginning after 2010.--In the case of
        any taxable year beginning after 2010, the credit allowable
        under subsection (a) to a taxpayer other than a corporation for
        any taxable year shall not exceed 90 percent of the excess (if
        any) of--
                    ``(A) regular tax liability of the taxpayer for
                such taxable year, over
                    ``(B) the sum of the credits allowable under
                subparts A, B, D, E, and F of this part.''.
    (e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.

Summary: Alternative Minimum Tax Repeal Act of 2001 - Amends the alternative minimum tax provisions of the Internal Revenue Code to: (1) state that the tentative minimum tax on any taxpayer other than a corporation for any taxable year beginning after December 31, 2010, shall be zero. And (2) provide for reductions in such tax until such time.

To amend the Internal Revenue Code of 1986 to phaseout the alternative minimum tax on individuals.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Neurological Diseases
Surveillance System Act of 2010''.

SEC. 2. NATIONAL NEUROLOGICAL DISEASES SURVEILLANCE SYSTEM.

    Part P of title III of the Public Health Service Act (42 U.S.C.
280g et seq.) is amended by adding at the end the following:

``SEC. 399V-5 SURVEILLANCE OF NEUROLOGICAL DISEASES.

    ``(a) In General.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention, shall--
            ``(1) enhance and expand infrastructure and activities to
        track the epidemiology of neurological diseases, including
        multiple sclerosis and Parkinson's disease; and
            ``(2) incorporate information obtained through such
        activities into a statistically-sound, scientifically-credible,
        integrated surveillance system, to be known as the National
        Neurological Diseases Surveillance System.
    ``(b) Research.--The Secretary shall ensure that the National
Neurological Diseases Surveillance System is designed in a manner that
facilitates further research on neurological diseases.
    ``(c) Content.--In carrying out subsection (a), the Secretary--
            ``(1) shall provide for the collection and storage of
        information on the incidence and prevalence of neurological
        diseases in the United States;
            ``(2) to the extent practicable, shall provide for the
        collection and storage of other available information on
        neurological diseases, such as information concerning--
                    ``(A) demographics and other information associated
                or possibly associated with neurological diseases, such
                as age, race, ethnicity, sex, geographic location, and
                family history;
                    ``(B) risk factors associated or possibly
                associated with neurological diseases, including
                genetic and environmental risk factors; and
                    ``(C) diagnosis and progression markers;
            ``(3) may provide for the collection and storage of
        information relevant to analysis on neurological diseases, such
        as information concerning--
                    ``(A) the epidemiology of the diseases;
                    ``(B) the natural history of the diseases;
                    ``(C) the prevention of the diseases;
                    ``(D) the detection, management, and treatment
                approaches for the diseases; and
                    ``(E) the development of outcomes measures; and
            ``(4) may address issues identified during the consultation
        process under subsection (d).
    ``(d) Consultation.--In carrying out this section, the Secretary
shall consult with individuals with appropriate expertise, including--
            ``(1) epidemiologists with experience in disease
        surveillance or registries;
            ``(2) representatives of national voluntary health
        associations that--
                    ``(A) focus on neurological diseases, including
                multiple sclerosis and Parkinson's disease; and
                    ``(B) have demonstrated experience in research,
                care, or patient services;
            ``(3) health information technology experts or other
        information management specialists;
            ``(4) clinicians with expertise in neurological diseases;
        and
            ``(5) research scientists with experience conducting
        translational research or utilizing surveillance systems for
        scientific research purposes.
    ``(e) Grants.--The Secretary may award grants to, or enter into
contracts or cooperative agreements with, public or private nonprofit
entities to carry out activities under this section.
    ``(f) Coordination With Other Federal Agencies.--Subject to
subsection (h), the Secretary shall make information and analysis in
the National Neurological Diseases Surveillance System available, as
appropriate, to Federal departments and agencies, such as the National
Institutes of Health, the Food and Drug Administration, the Centers for
Medicare & Medicaid Services, the Agency for Healthcare Research and
Quality, the Department of Veterans Affairs, and the Department of
Defense.
    ``(g) Public Access.--Subject to subsection (h), the Secretary
shall make information and analysis in the National Neurological
Diseases Surveillance System available, as appropriate, to the public,
including researchers.
    ``(h) Privacy.--The Secretary shall ensure that privacy and
security protections applicable to the National Neurological Diseases
Surveillance System are at least as stringent as the privacy and
security protections under HIPAA privacy and security law (as defined
in section 3009(a)(2)).
    ``(i) Report.--Not later than 4 years after the date of the
enactment of this section, the Secretary shall submit a report to the
Congress concerning the implementation of this section. Such report
shall include information on--
            ``(1) the development and maintenance of the National
        Neurological Diseases Surveillance System;
            ``(2) the type of information collected and stored in the
        System;
            ``(3) the use and availability of such information,
        including guidelines for such use; and
            ``(4) the use and coordination of databases that collect or
        maintain information on neurological diseases.
    ``(j) Definition.--In this section, the term `national voluntary
health association' means a national nonprofit organization with
chapters, other affiliated organizations, or networks in States
throughout the United States.
    ``(k) Authorization of Appropriations.--To carry out this section,
there is authorized to be appropriated $5,000,000 for each of fiscal
years 2012 through 2016.''.

            Passed the House of Representatives September 28, 2010.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.

Summary: National Neurological Diseases Surveillance System Act of 2010 - Amends the Public Health Service Act to require the Secretary of Health and Human Services (HHS), acting through the Director of the Centers for Disease Control and Prevention (CDC), to: (1) enhance and expand infrastructure and activities to track the epidemiology of neurological diseases, including multiple sclerosis and Parkinson's disease. And (2) incorporate information obtained through such activities into a National Neurological Diseases Surveillance System. Requires the Secretary to ensure that the System is designed in a manner that facilitates further research on neurological diseases. Requires the Secretary to provide for the collection and storage of information on the incidence and prevalence of neurological diseases in the United States and other information on neurological diseases, such as demographics information, risk factors, or diagnosis and progression markers. Authorizes the Secretary to: (1) provide for the collection and storage of information relevant to analysis on neurological diseases, such as information concerning the epidemiology, natural history, prevention, detection, management, and treatment of the diseases and the development of outcomes measures. And (2) address issues identified through consultations with individuals with appropriate expertise. Authorizes the Secretary to award grants to, or enter into contracts or cooperative agreements with, public or private nonprofit entities to carry out activities under this Act. Requires the Secretary to: (1) make information and analysis in the System available to federal agencies and to the public, including researchers. And (2) ensure that privacy and security protections applicable to the System are at least as stringent as the health privacy and security protections under current federal law. Sets forth reporting requirements. Authorizes appropriations for FY2012-FY2016.

To amend the Public Health Service Act to provide for the establishment of permanent national surveillance systems for multiple sclerosis, Parkinson's disease, and other neurological diseases and disorders.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Commission on
International Religious Freedom Reform and Reauthorization Act of
2011''.

SEC. 2. ESTABLISHMENT AND COMPOSITION.

    (a) Terms.--Section 201(c) of the International Religious Freedom
Act of 1998 (22 U.S.C. 6431(c)) is amended--
            (1) in paragraph (1), by striking the last sentence and
        inserting the following: ``An individual is not eligible to
        serve more than two consecutive terms as a member of the
        Commission. Each member serving on the Commission on the date
        of enactment of the United States Commission on International
        Religious Freedom Reform and Reauthorization Act of 2011 may be
        reappointed to not more than one additional consecutive
        term.'';
            (2) in paragraph (2)--
                    (A) in subparagraph (A), by striking ``May 15,
                2003, through May 14, 2005'' and inserting ``May 15,
                2012, through May 14, 2014''; and
                    (B) in subparagraph (E), by striking ``May 15,
                2003, and shall end on May 14, 2004'' and inserting
                ``May 15, 2012, and shall end on May 14, 2013''; and
            (3) by adding at the end the following new paragraph:
            ``(3) Ineligibility for reappointment.--If a member of the
        Commission attends, by being physically present or by
        conference call, less than 75 percent of the meetings of the
        Commission during one of that member's terms on the Commission,
        the member shall not be eligible for reappointment to the
        Commission.''.
    (b) Election of Chair.--Section 201(d) of the International
Religious Freedom Act of 1998 (22 U.S.C. 6431(d)) is amended by
inserting at the end the following: ``No member of the Commission is
eligible to be elected as Chair of the Commission for a second,
consecutive term.''.
    (c) Applicability.--A member of the United States Commission on
International Religious Freedom who is serving on the Commission on the
date of enactment of this Act shall continue to serve on the Commission
until the expiration of the current term of the member under the terms
and conditions for membership on the Commission as in effect on the day
before the date of the enactment of this Act.

SEC. 3. APPLICATION OF ANTIDISCRIMINATION LAWS.

    Section 204 of the International Religious Freedom Act of 1998 (22
U.S.C. 6432b) is amended by inserting after subsection (f) the
following new subsection:
    ``(g) Application of Antidiscrimination Laws.--For purposes of
providing remedies and procedures to address alleged violations of
rights and protections that pertain to employment discrimination,
family and medical leave, fair labor standards, employee polygraph
protection, worker adjustment and retraining, veterans' employment and
reemployment, intimidation or reprisal, protections under the Americans
with Disabilities Act of 1990, occupational safety and health, labor-
management relations, and rights and protections that apply to
employees whose pay is disbursed by the Secretary of the Senate or the
Chief Administrative Officer of the House of Representatives, all
employees of the Commission shall be treated as employees whose pay is
disbursed by the Secretary of the Senate or the Chief Administrative
Officer of the House of Representatives and the Commission shall be
treated as an employing office of the Senate or the House of
Representatives.''.

SEC. 4. AUTHORIZATION OF APPROPRIATIONS.

    Section 207(a) of the International Religious Freedom Act of 1998
(22 U.S.C. 6435(a)) is amended by striking ``for the fiscal year 2003''
and inserting ``for each of the fiscal years 2012 and 2013''.

SEC. 5. STANDARDS OF CONDUCT AND DISCLOSURE.

    Section 208 of the International Religious Freedom Act of 1998 (22
U.S.C. 6435a) is amended--
            (1) in subsection (c)(1), by striking ``$100,000'' and
        inserting ``$250,000''; and
            (2) in subsection (e), by striking ``International
        Relations'' and inserting ``Foreign Affairs''.

SEC. 6. TERMINATION.

    Section 209 of the International Religious Freedom Act of 1998 (22
U.S.C. 6436) is amended by striking ``September 30, 2011'' and
inserting ``September 30, 2013''.

SEC. 7. REPORT ON EFFECTIVENESS OF PROGRAMS TO PROMOTE RELIGIOUS
              FREEDOM.

    (a) In General.--Not later than 1 year after the date of the
enactment of this Act, the Comptroller General of the United States
shall submit to the appropriate congressional committees a report on
the implementation of this Act and the amendments made by this Act.
    (b) Consultation.--The Comptroller General shall consult with the
appropriate congressional committees and nongovernmental organizations
for purposes of preparing the report.
    (c) Matters To Be Included.--The report shall include the
following:
            (1) A review of the effectiveness of all United States
        Government programs to promote international religious freedom,
        including their goals and objectives.
            (2) An assessment of the roles and functions of the Office
        on International Religious Freedom established in section
        101(a) of the International Religious Freedom Act of 1998 (22
        U.S.C. 6411(a)) and the relationship of the Office to other
        offices in the Department of State.
            (3) A review of the role of the Ambassador at Large for
        International Religious Freedom appointed under section 101(b)
        of the International Religious Freedom Act of 1998 (22 U.S.C.
        6411(b)) and the placement of such position within the
        Department of State.
            (4) A review and assessment of the goals and objectives of
        the United States Commission on International Religious Freedom
        established under section 201(a) of the International Religious
        Freedom Act of 1998 (22 U.S.C. 6431(a)).
            (5) A comparative analysis of the structure of the United
        States Commission on International Religious Freedom as an
        independent non-partisan entity in relation to other United
        States advisory commissions, whether or not such commissions
        are under the direct authority of Congress.
            (6) A review of the relationship between the Ambassador at
        Large for International Religious Freedom and the United States
        Commission on International Religious Freedom, and possible
        reforms that would improve the ability of both to reach their
        goals and objectives.
    (d) Definition.--In this section, the term ``appropriate
congressional committees'' has the meaning given the term in section 3
of the International Religious Freedom Act of 1998 (22 U.S.C. 6402).

Summary: United States Commission on International Religious Freedom Reform and Reauthorization Act of 2011 - Amends the International Religious Freedom Act of 1998 to prohibit: (1) an individual from serving more than two consecutive terms as a member of the US Commission on International Religious Freedom, (2) each member serving on the date of enactment of this Act from being reappointed to more than one additional consecutive term, (3) a member attending less than 75 of the meetings during one of such member's terms from being eligible for reappointment, and (4) a member from being eligible to be elected as Chair of the Commission for a second, consecutive term. Establishes staggered office terms by modifying certain terms of office conditions for members appointed to serve from May 15, 2012, through May 14, 2014. Requires, for purposes of providing remedies and procedures to address alleged violations of rights and protections that pertain to various specified antidiscrimination laws, that all employees of the Commission be treated as employees whose pay is disbursed by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives and that the Commission be treated as an employing office of the Senate or House. Increases to $250,000 the maximum amount the Commission may expend in any fiscal year to procure temporary or intermittent services contracts for the conduct of certain activities necessary to Commission functions. Extends the Commission's termination date to September 30, 2013.

A bill to reauthorize the International Religious Freedom Act of 1998.