SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair International Labor Standards
in Trade and Investment Act of 2001''.

SEC. 2. OBJECTIVES; DUTIES OF ILAB.

    (a) Objectives.--The policy objectives of Congress with respect to
international labor issues are as follows:
            (1) Fundamental economic, political, social, technological,
        and cross-cultural changes are proceeding in ways that
        accelerate global integration and interdependence.
            (2) The United States national interest is served by more
        open markets, expanding trade, and investment liberalization
        within the community of nations, balanced by increased respect
        and enforcement of universal human rights as defined in the
        Universal Declaration of Human Rights and the ILO Declaration
        of Fundamental Principles and Rights at Work.
            (3) The American people believe that more open
        international trade, investment, and market access are not ends
        in themselves, but means for attaining greater economic
        justice, social responsibility, and sustainable development in
        both the United States and the global economy.
            (4) A principal objective of the international economic
        policy of the United States is to spread the benefits of trade
        and investment liberalization as broadly as possible within all
        trading nations and not just between them.
            (5) United States international economic policy should
        emphasize the following 4 principal goals:
                    (A) The achievement of steadily increasing
                purchasing power throughout the global economy in
                tandem with expanding global productive capacity that
                leads to--
                            (i) the elimination of abusive child labor;
                            (ii) rising living standards in developing
                        and developed national economies; and
                            (iii) the acceleration of broad-based
                        consumer markets within all trading nations.
                    (B) The discouragement of economic development by
                any nation based on the commercial exploitation of
                child labor and the systematic denial of
                internationally recognized worker rights and core labor
                standards, in order to gain illegitimate competitive
                advantage in international trade and investment.
                    (C) The expansion of global trade and investment,
                not protectionism, based on growing public confidence
                that the rules governing international flows of
                capital, goods, services, technology, and labor are
                structured, in law and practice, to end abusive child
                labor and promote the rights and interests of working
                people as well as those of other parties to
                international agreements.
                    (D) The alleviation of poverty, hunger, abusive
                child labor, and illiteracy through the empowerment of
                working people in all trading nations so that they can
                more fully participate in policy-making and benefit
                equitably from the fruits of their labor in the conduct
                of global trade, investment, and commerce.
    (b) Duties of ILAB.--Under the guidance of the Secretary of Labor,
the International Labor Affairs Bureau shall have the primary
responsibility for advancing the policy objectives and goals set out in
subsection (a) and for coordinating all related United States
activities.

SEC. 3. FUNCTIONS.

    The Secretary of Labor is authorized to act through the
International Labor Affairs Bureau, to carry out the following
activities to promote fair international standards in trade and
investment:
            (1) Represent the United States in the International Labor
        Organization (ILO) and support that Organization's activities,
        consulting with the organizations that represent employers and
        employees in that body.
            (2) Provide bilateral and multilateral technical assistance
        to enable developing countries in particular to--
                    (A) implement core labor standards;
                    (B) strengthen governmental capacity to enforce
                national labor laws and protect internationally
                recognized worker rights; and
                    (C) develop policies to assist workers who are
                adversely affected by shifts in trade and investments
                flows, structural adjustments, and macroeconomic
                changes within national economies and the global
                economy respectively.
            (3) Provide bilateral aid to foreign countries to eliminate
        abusive child labor and other trade and investment-related
        worker rights violations and to support workforce development
        programs to foster broad-based, equitable, and sustainable
        economic development in recipient countries.
            (4) Compile and report annually to Congress, on the extent
        to which each foreign country that has a trade and investment
        agreement with the United States protects the free exercise of
        internationally recognized worker rights, as required under
        United States law, and promotes core labor standards as
        embodied in the ILO Declaration on Fundamental Principles and
        Rights at Work.
            (5) Conduct research and analysis on the relationship
        between internationally recognized worker rights and core labor
        standards and the conduct of international, trade, commerce,
        and investment and related trends.

SEC. 4. GRANTS.

    The Secretary of Labor may award grants and enter into cooperative
agreements and contracts to carry out the functions described in
section 3.

SEC. 5. AUTHORIZATION OF FUNDS.

    There are authorized to be appropriated to the Secreatry of Labor
such sums as are necessary to carry out the provisions of this Act.

Summary: Fair International Labor Standards in Trade and Investment Act of 2001 - Authorizes the Secretary of Labor, through the International Labor Affairs Bureau, to promote fair international standards in trade and investment by: (1) representing the United States in the International Labor Organization (ILO), supporting ILO activities, and consulting with organizations that represent employers and employees in ILO. (2) providing bilateral and multilateral technical assistance to enable developing countries in particular to implement core labor standards, strengthen governmental capacity to enforce national labor laws and protect internationally recognized worker rights, and develop policies to assist workers who are adversely affected by shifts in trade and investments flows, structural adjustments, and macroeconomic changes within national economies and the global economy. (3) providing bilateral aid to foreign countries to eliminate abusive child labor and other trade and investment-related worker rights violations and to support workforce development programs to foster broad-based, equitable, and sustainable economic development in recipient countries. (4) compiling and reporting annually to Congress on the extent to which each foreign country that has a trade and investment agreement with the United States protects the free exercise of internationally recognized worker rights as required under US law, and promotes core labor standards as embodied in the ILO Declaration on Fundamental Principles and Rights at Work. (5) conducting research and analysis on the relationship between internationally recognized worker rights and core labor standards and the conduct of international, trade, commerce, and investment and related trends. And (6) making grants, contracts, and cooperative agreements to carry out such functions.

A bill to provide permanent authorization for International Labor Affairs Bureau to continue and enhance their work to alleviate child labor and improve respect for internationally recognized worker rights and core labor standards, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Voluntary Opportunities for
Increasing Contributions to Education Act''.

SEC. 2. CREDIT FOR CONTRIBUTIONS FOR THE BENEFIT OF ELEMENTARY AND
              SECONDARY SCHOOLS.

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

``SEC. 30B. CREDIT FOR CONTRIBUTIONS FOR THE BENEFIT OF ELEMENTARY AND
              SECONDARY SCHOOLS.

    ``(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to 75 percent of the qualified charitable contributions of the
taxpayer for the taxable year.
    ``(b) Maximum Credit.--
            ``(1) Individuals.--In the case of a taxpayer other than a
        corporation, the credit allowed by subsection (a) for any
        taxable year shall not exceed $500 ($1,000 in the case of a
        joint return).
            ``(2) Corporations.--In the case of a corporation, the
        credit allowed by subsection (a) shall not exceed $100,000.
    ``(c) Qualified Charitable Contribution.--For purposes of this
section--
            ``(1) In general.--The term `qualified charitable
        contribution' means, with respect to any taxable year, the
        aggregate amount allowable as a deduction under section 170
        (determined without regard to subsection (d)(1)) for cash
        contributions--
                    ``(A) to a school tuition organization,
                    ``(B) for the improvement, renovation, or
                construction of a school facility that is used
                primarily to provide education at the elementary or
                secondary level, and
                    ``(C) for the acquisition of computer technology or
                equipment (as defined in subparagraph (E)(i) of section
                170(e)(6)), or for training related to the use of such
                technology or equipment, for use in a school facility
                described in subparagraph (B).
            ``(2) School tuition organization.--
                    ``(A) In general.--The term `school tuition
                organization' means any organization which--
                            ``(i) is described in section 170(c)(2),
                            ``(ii) allocates at least 90 percent of its
                        gross income and contributions and gifts to
                        elementary and secondary school scholarships,
                        and
                            ``(iii) awards scholarships to any student
                        who is eligible for free or reduced cost lunch
                        under the school program established under the
                        Richard B. Russell National School Lunch Act.
                    ``(B) Elementary and secondary school
                scholarship.--The term `elementary and secondary school
                scholarship' means any scholarship excludable from
                gross income under section 117 for expenses related to
                education at or below the 12th grade.
            ``(3) School facility.--The term `school facility' shall
        not include any stadium or other facility primarily used for
        athletic contests or exhibitions or other events for which
        admission is charged to the general public.
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--No deduction shall be
        allowed under this chapter for any contribution for which
        credit is allowed under this section.
            ``(2) Application with other credits.--The credit allowable
        under subsection (a) for any taxable year shall not exceed the
        excess (if any) of--
                    ``(A) the regular tax for the taxable year, reduced
                by the sum of the credits allowable under subpart A and
                the preceding sections of this subpart, over
                    ``(B) the tentative minimum tax for the taxable
                year.
            ``(3) Controlled groups.--All persons who are treated as
        one employer under subsection (a) or (b) of section 52 shall be
        treated as 1 taxpayer for purposes of this section.
    ``(e) Election To Have Credit Not Apply.--A taxpayer may elect to
have this section not apply for any taxable year.''.
    (b) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:

                              ``Sec. 30B. Credit for contributions for
                                        the benefit of elementary and
                                        secondary schools.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2001.

Summary: Voluntary Opportunities for Increasing Contributions to Education Act - Amends the Internal Revenue Code to allow an annual tax credit of up to $500 for an individual and $100,000 for a corporation for 75 percent of the qualified charitable contributions made on behalf of elementary or secondary schools.

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for contributions for scholarships to attend elementary and secondary schools, for upgrading elementary and secondary school facilities, and for expenses related to technology for elementary and secondary schools.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Marshals Service 225th
Anniversary Commemorative Coin Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the United States Marshals Service, the first law
        enforcement agency in America, was established under section 27
        of the Act entitled ``Chapter XX.--An Act to Establish the
        Judicial Courts of the United States'' and enacted on September
        24, 1789 (commonly referred to as the ``Judiciary Act of
        September 24, 1789''), during the 1st Session of the 1st
        Congress, and was signed into law by the 1st President of the
        United States, George Washington;
            (2) George Washington had carefully considered the
        appointments to the Judicial branch long before the enactment
        of the Judiciary Act of September 24, 1789, and appointed the
        first 13 United States Marshals on September 26, 1789, 2 days
        after signing the Act into law;
            (3) the United States Marshals Service has had major
        significance in the history in the United States and has
        directly contributed to the safety and preservation of this
        Nation, by serving as an instrument of civil authority used by
        all 3 branches of the United States Government;
            (4) one of the original 13 United States Marshals, Robert
        Forsyth of Georgia, a 40-year-old veteran of the Revolutionary
        War, was the first civilian official of the United States
        Government, and the first of many United States Marshals and
        deputies to be killed in the line of duty when he was shot on
        January 11, 1794, while trying to serve civil process;
            (5) the United States Marshals Service Commemorative Coin
        will be the first commemorative coin to honor the United States
        Marshals Service;
            (6) in 2008, the United States Marshals Service established
        a 225th Anniversary Committee to ensure a suitable national
        observance of the United States Marshals Service 225th
        Anniversary, to take place on or about September 24, 2014, to
        support and facilitate marketing efforts for a commemorative
        coin and related activities for the United States Marshals
        Service 2014 observances;
            (7) a commemorative coin will bring national and
        international attention to the lasting legacy of this Nation's
        oldest law enforcement agency;
            (8) the United States should pay tribute to the Nation's
        oldest law enforcement agency, the United States Marshals
        Service, by minting and issuing commemorative coins in
        accordance with this Act; and
            (9) the proceeds from a surcharge on the sale of such
        commemorative coins will assist the financing of several
        national monuments, museums, and charitable organizations,
        including the United States Marshals Service National Museum,
        the National Law Enforcement Museum and Memorial, and the
        Center for Missing and Exploited Children.

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--In commemoration of the 225th anniversary of
the establishment of the United States Marshals Service, the Secretary
of the Treasury (hereafter in this Act referred to as the
``Secretary'') shall mint and issue the following coins:
            (1) $5 gold coins.--Not more than 142,000 $5 gold coins,
        which shall--
                    (A) weigh 33.931 grams;
                    (B) have a diameter of 32.7 millimeters; and
                    (C) contain 1 troy ounce of fine gold.
            (2) $1 silver coins.--Not more than 503,000 $1 coins of
        each of the designs specified in section 4(a)(3)(B), which
        shall--
                    (A) weigh 26.73 grams;
                    (B) have a diameter of 1.500 inches; and
                    (C) contain 90 percent silver and 10 percent alloy.
    (b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5134 of title 31,
United States Code, all coins minted under this Act shall be considered
to be numismatic items.
    (d) Mintage Level Coordination.--Section 5112(m)(2)(A) of title 31,
United States Code, shall not apply to any mintage levels authorized
under subsection (a).

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this
        Act shall be emblematic of the 225 years of exemplary and
        unparalleled achievements of the United States Marshals
        Service.
            (2) Designation and inscriptions.--On each coin minted
        under this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year ``2014-2015''; and
                    (C) inscriptions of the words ``Liberty'', ``In God
                We Trust'', ``United States of America'', and ``E
                Pluribus Unum'', and such other inscriptions as the
                Secretary may determine to be appropriate for the
                designs of the coins.
            (3) Coin images.--
                    (A) $5 gold coins.--
                            (i) Obverse.--The obverse of the $5 coins
                        issued under this Act shall bear an image of
                        the Marshals Services Star (also referred to as
                        ``America's Star'').
                            (ii) Reverse.--The reverse of the $5 coins
                        issued under this Act shall bear a design
                        emblematic of the sacrifice and service of the
                        men and women of the United States Marshals
                        Service who lost their lives in the line of
                        duty.
                            (iii) Edge incusion.--It is the sense of
                        the Congress that, to the extent practicable,
                        the edge of the $5 coins issued under this Act
                        shall bear the motto of the United States
                        Marshals Service ``Justice, Integrity,
                        Service''.
                            (iv) High relief.--The design and
                        inscriptions on the obverse and reverse of the
                        $5 coins issued under this Act shall be in high
                        relief.
                    (B) $1 silver coins.--
                            (i) Obverse.--The obverse of the $1 coins
                        issued under this Act shall bear an image of
                        the Marshals Services Star (also referred to as
                        ``America's Star'').
                            (ii) Edge incusion.--It is the sense of the
                        Congress that, to the extent practicable, the
                        edge of each $1 coin shall bear the motto of
                        the United States Marshals Service ``Justice,
                        Integrity, Service''.
            (4) Realistic and historically accurate depictions.--The
        images for the designs of coins issued under this Act shall be
        selected on the basis of the realism and historical accuracy of
        the images and on the extent to which the images are
        reminiscent of the dramatic and beautiful artwork on coins of
        the so-called ``Golden Age of Coinage'' in the United States,
        at the beginning of the Twentieth Century, with the
        participation of such noted sculptors and medallic artists as
        James Earle Fraser, Augustus Saint-Gaudens, Victor David
        Brenner, Adolph A. Weinman, Charles E. Barber, and George T.
        Morgan.
    (b) Selection.--The design for the coins minted under this Act
shall be--
            (1) selected by the Secretary, after consultation with the
        Director of the United States Marshals Service, the Historian
        of the United States Marshals Service, and the Commission of
        Fine Arts; and
            (2) reviewed by--
                    (A) the Citizens Coin Advisory Committee; and
                    (B) the United States Marshals Service 225th
                Anniversary Committee, a panel to be formed consisting
                of administrative and operational members of the United
                States Marshals Service, past or present.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued
in proof quality and uncirculated quality.
    (b) Mint Facility.--Only 1 facility of the United States Mint may
be used to strike any particular combination of denomination and
quality of the coins minted under this Act.
    (c) Commencement of Issuance.--The Secretary may issue coins to the
public minted under this Act beginning on September 24, 2014, the 225th
anniversary date of the United States Marshals Service, except for a
limited number to be issued prior to such date to the Director of the
United States Marshals Service and employees of the Service for display
and presentation during the 225th Anniversary celebration. Coins issued
under this Act shall be treated as a coin program for calendar year
2015 for purposes of section 5112(m)(1) of title 31, United States
Code.
    (d) Termination of Minting Authority.--No coins may be minted under
this Act after December 31, 2015.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins issued under this Act shall be sold by
the Secretary at a price equal to the sum of--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7(a) with respect to
        such coins; and
            (3) the cost of designing and issuing the coins (including
        labor, materials, dies, use of machinery, overhead expenses,
        marketing, and shipping).
    (b) Prepaid Orders.--
            (1) In general.--The Secretary shall accept prepaid orders
        for the coins minted under this Act before the issuance of such
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders
        under paragraph (1) shall be at a reasonable discount.
            (3) United states marshals service employees.--To the
        extent possible, the Secretary shall make arrangements to
        ensure that current, former, and retired employees of the
        United States Marshals Service, names to be verified by the
        Director thereof, or the designee thereof, have an exclusive
        defined period of time to place prepaid orders under paragraph
        (1) at the same reasonable discount referred to in paragraph
        (2).
    (c) Presentation.--In addition to the issuance of coins under this
Act in such other methods of presentation as the Secretary determines
appropriate, the Secretary shall provide, as a sale option, a
presentation case which displays the $5 gold and the $1 silver coins.
The presentation case should bear a depiction of the current badge of
the United States Marshals Service.

SEC. 7. SURCHARGES.

    (a) In General.--All sales of coins minted under this Act shall
include a surcharge as follows:
            (1) A surcharge of $35 per coin for the $5 gold coin.
            (2) A surcharge of $10 per coin for the $1 silver coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United
States Code, all surcharges received by the Secretary from the sale of
coins issued under this Act shall be promptly distributed as follows:
            (1) The first $5,000,000 available for distribution under
        this section to the Director of the United States Marshals
        Service National Museum located in Fort Smith, Arkansas, for
        the preservation, maintenance, and display of artifacts and
        documents of the United States Marshals Service.
            (2) Of amounts available for distribution after the payment
        under paragraph (1)--
                    (A) $1,000,000 to the National Center for Missing
                and Exploited Children located in Washington, DC;
                    (B) $1,000,000 to the National Law Enforcement
                Officers Memorial Fund located in Washington, DC, in
                support of the National Law Enforcement Museum and the
                National Law Enforcement Officers Memorial;
                    (C) $1,000,000 to the Federal Law Enforcement
                Officers Association;
                    (D) $500,000 to the William ``Bill'' Degan
                Scholarship Fund, which provides scholarships for
                spouses and children of law enforcement officers killed
                in the line of duty;
                    (E) $500,000 to the Robert D. May Scholarship Fund,
                which provides scholarships for spouses and children of
                law enforcement officer killed in the line of duty;
                    (F) $500,000 to the Community Oriented Policing
                Service; and
                    (G) $500,000 to the United States Marshals Service
                Association, a charitable organization under section
                501(c)(3) of the Internal Revenue Code of 1986, located
                in Miami, Florida.
    (c) Audits.--All organizations, associations, and funds under this
Act shall be subject to the audit requirements of section 5134(f)(2) of
title 31, United States Code, with regard to the amounts received under
subsection (b).
    (d) Limitation.--Notwithstanding subsection (a), no surcharge may
be included with respect to the issuance under this Act of any coin
during a calendar year if, as of the time of such issuance, the
issuance of such coin would result in the number of commemorative coin
programs issued during such year to exceed the annual 2 commemorative
coin program issuance limitation under section 5112(m)(1) of title 31,
United States Code (as in effect on the date of enactment of this Act).
The Secretary may issue guidance to carry out this subsection.

SEC. 8. BRONZE DUPLICATES.

    The Secretary may strike and sell bronze duplicates of the $5 gold
coins authorized under this Act, at a price that the Secretary
determines to be appropriate.

Summary: United States Marshals Service 225th Anniversary Commemorative Coin Act - Directs the Secretary of the Treasury, in commemoration of the 225th anniversary of the establishment of the United States Marshals Service, to mint and issue $5 gold and $1 silver coins emblematic of the 225 years of exemplary and unparalleled achievements of the US Marshals Service. Requires all such coin sales to include a surcharge of: (1) $35 per $5 coin. And (2) $10 per $1 coin. Requires distribution of the first $5 million to the Director of the United States Marshals Service National Museum, for the preservation, maintenance, and display of artifacts and documents of the US Marshals Service. Requires distribution of: (1) $1 million to the National Center for Missing and Exploited Children. (2) $1 million to the National Law Enforcement Officers Memorial Fund in support of the National Law Enforcement Museum and the National Law Enforcement Officers Memorial, (3) $1 million to the Federal Law Enforcement Officers Association, (4) $500,000 to the William Bill Degan Scholarship Fund, (5) $500,000 to the Robert D. May Scholarship Fund, (6) $500,000 to the Community Oriented Policing Service. And (7) $500,000 to the Retired United States Marshals Service Association. Authorizes the Secretary to strike and sell bronze duplicates of the $5 gold coins.

A bill to require the Secretary of the Treasury to mint coins in commemoration of the 225th anniversary of the establishment of the Nation's first law enforcement agency, the United States Marshals Service.


SECTION 1. SUSPENSION OF DUTY ON CERTAIN ITEMS.

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

``      9902.05.70      Front panels for    Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with a viewable
                         diagonal
                         measurement of
                         80.01 cm, an
                         outer panel
                         radius of less
                         than 500 cm, and
                         an aspect ratio
                         of 4:3 (provided
                         for in subheading
                         7011.20.80)......
        9902.05.71      Front panels for    Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with a viewable
                         diagonal
                         measurement of
                         90.17 cm, an
                         outer panel
                         radius of less
                         than 500 cm, and
                         an aspect ratio
                         of 4:3 (provided
                         for in subheading
                         7011.20.80)......
        9902.05.72      Front panels for    Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with a viewable
                         diagonal
                         measurement of
                         76.00 cm, an
                         outer panel
                         radius of greater
                         than 500 cm, and
                         an aspect ratio
                         of 16:9 (provided
                         for in subheading
                         7011.20.80)......
        9902.05.73      Front panels for    Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with a viewable
                         diagonal
                         measurement of
                         85.50 cm, an
                         outer panel
                         radius of greater
                         than 500 cm, and
                         an aspect ratio
                         of 16:9 (provided
                         for in subheading
                         7011.20.80)......
        9902.05.74      32V funnel for use  Free         No change        No change        On or before 12/  ...
                         with curved                                                        31/2009
                         screen panels
                         (provided for in
                         subheading
                         7011.20.10)......
        9902.05.75      32V funnel for use  Free         No change        No change        On or before 12/  ...
                         with Pure Flat                                                     31/2009
                         (PF) panels
                         (provided for in
                         subheading
                         7011.20.10)......
        9902.05.76      Funnels for         Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with an outside
                         diagonal
                         measurement of
                         94.12 cm and an
                         aspect ratio of
                         4:3. (provided
                         for in subheading
                         7011.20.10)......
        9902.05.77      Funnels for         Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with an outside
                         diagonal
                         measurement of
                         80.87 cm and an
                         aspect ratio of
                         16:9. (provided
                         for in subheading
                         7011.20.10)......
        9902.05.78      Funnels for         Free         No change        No change        On or before 12/  ...
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with an outside
                         diagonal
                         measurement of
                         91.50 cm and an
                         aspect ratio of
                         16:9. (provided
                         for in subheading
                         7011.20.10)......
        9902.05.79      Pre-assembled       Free         No change        No change        On or before 12/  ...
                         glass envelopes                                                    31/2009
                         consisting of a
                         panel with a
                         viewable diagonal
                         measurement of 21
                         cm or less,
                         funnel and neck
                         for projection
                         cathode-ray
                         television
                         picture tubes
                         (provided for in
                         subheading
                         7011.20.80)......
        9902.05.80      Aperture masks      Free         No change        No change        On or before 12/  ...
                         made from                                                          31/2009
                         aluminum-killed,
                         open-coil
                         annealed steel
                         for color picture
                         tubes (provided
                         for in subheading
                         8540.91.50)......
        9902.05.81      Three-beam          Free         No change        No change        On or before 12/  ...
                         electron guns for                                                  31/2009
                         cathode ray tubes
                         (provided for in
                         subheading
                         8540.91.50)......
        9902.05.82      One-beam electron   Free         No change        No change        On or before 12/  ...
                         guns for                                                           31/2009
                         projection
                         cathode-ray tubes
                         (provided for in
                         subheading
                         8540.91.50)......
        9902.05.83      Aperture masks      Free         No change        No change        On or before 12/  ''.
                         made from an                                                       31/2009
                         alloy of iron and
                         nickel (FeNi 36)
                         for color picture
                         tubes. (provided
                         for in subheading
                         8540.91.50)......

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

SEC. 2. REDUCTION OF DUTY ON CERTAIN ITEMS.

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

``      9902.05.94      Front panels for    3.0%         No change        No change        On or before 12/  ''.
                         cathode-ray                                                        31/2009
                         television
                         picture tubes
                         with a viewable
                         diagonal
                         measurement of
                         80.03 cm, an
                         outer panel
                         radius of greater
                         than 500 cm, and
                         an aspect ratio
                         of 4:3 (provided
                         for in subheading
                         7011.20.80.30)...

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

Summary: Amends the Harmonized Tariff Schedule of the United States to suspend, through December 31, 2009, the duty on certain: (1) front panels for cathode-ray television picture tubes, (2) 32V funnels for use with curved screen panels, (3) 32V funnels for use with Pure Flat (PF) panels, (4) certain funnels for cathode-ray television picture tubes, (5) pre-assembled glass envelopes. (6) aperture masks made from aluminum-killed, open-coil annealed steel for color picture tubes, (7) three-beam electron guns for cathode ray tubes, (8) one-beam electron guns for projection cathode-ray tubes. And (9) aperture masks. Reduces, through such date, the duty on front panels for certain cathode-ray television picture tubes.

To suspend temporarily the duty on certain items and to reduce temporarily the duty on certain items.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Team B Act''.

SEC. 2. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) terrorism and domestic radicalization represent
        evolving, dynamic, multidimensional threats that necessitate a
        structured, iterative process to continuously revise plans,
        operations, concepts, organizations, and capabilities; and
            (2) past Federal experience in competitive analysis
        executed by experts drawn from outside the government has
        helped the intelligence community and policymakers better
        understand the nature of complex threats to the United States.

SEC. 3. ESTABLISHMENT OF COUNTERTERRORISM COMPETITIVE ANALYSIS COUNCIL.

    (a) Establishment.--Title I of the National Security Act of 1947
(50 U.S.C. 401 et seq.) is amended by adding at the end the following:

            ``counterterrorism competitive analysis council

    ``Sec. 120.  (a) Establishment.--There is established a council to
be known as the `Counterterrorism Competitive Analysis Council' (in
this section referred to as the `Council').
    ``(b) Duties.--The Council shall--
            ``(1) advise the Director of National Intelligence on
        matters of policy relating to the threats of international
        terrorism and domestic radicalization based on all-source
        information;
            ``(2) prepare a competitive analysis of each national
        intelligence estimate concerning al-Qaeda and other foreign
        terrorist organizations and submit such analysis to the
        Director of National Intelligence and the National Intelligence
        Council; and
            ``(3) annually submit to Congress a report in unclassified
        form, which may include a classified annex, on trends in
        counterterrorism and domestic radicalization, including a
        summary of any competitive analysis prepared pursuant to
        paragraph (2).
    ``(c) Members.--(1) The Council shall be composed of eight members
appointed by the Director of National Intelligence, in consultation
with the Permanent Select Committee on Intelligence of the House of
Representatives and the Select Committee on Intelligence of the Senate.
Members shall be selected on the basis of previous experience with
matters of policy relating to international terrorism and domestic
radicalization.
    ``(2)(A) The Director of National Intelligence may not appoint an
individual to the Council if such individual has served as an officer
or employee of the Federal Government within a five-year period of the
date of appointment.
    ``(B) The Director of National Intelligence may not appoint an
individual to the Council if--
            ``(i) such individual has served as an officer or employee
        of the Federal Government within a 15-year period of the date
        of appointment; and
            ``(ii) on the date of appointment, three of the members of
        the Council have served as officers or employees of the Federal
        Government within a 15-year period of the date of appointment.
    ``(3) The term of a member is five years, and a member may not
serve more than two terms, except that a member appointed to fill a
vacancy may serve two additional terms after the expiration of the term
in which that vacancy occured.
    ``(4) Any member appointed to fill a vacancy occurring before the
expiration of a term shall be appointed for the remainder of that term.
    ``(5) Every two years, the Council shall select a chair and vice
chair from among its members.
    ``(6) To the extent provided in advance in appropriation Acts, each
member shall be paid at a rate not to exceed the annual rate of basic
pay for level V of the Executive Schedule under section 5316 of title
5, United States Code.
    ``(7) Any member of the Council may, if authorized by the Council,
take any action which the Council is authorized to take by this
section.
    ``(d) Staff of Council.--(1) To the extent provided in advance in
appropriation Acts, the Council shall appoint and fix the compensation
of a Director and such additional staff as may be necessary to enable
the Council to carry out its duties.
    ``(2) The Director and staff of the Council may be appointed
without regard to the provisions of title 5, United States Code,
governing appointments in the competitive service, and may be paid
without regard to the provisions of chapter 51 and subchapter III of
chapter 53 of that title relating to classification and General
Schedule pay rates, except that the rate of pay fixed for the Director
and staff may not exceed the annual rate of basic pay for level V of
the Executive Schedule under section 5316 of title 5, United States
Code.
    ``(3) In accordance with rules adopted by the Council, and to the
extent provided in advance in appropriation Acts, the Council may
procure the services of experts and consultants under section 3109(b)
of title 5, United States Code, but at rates for individuals not to
exceed the daily equivalent of the annual rate of basic pay for level V
of the Executive Schedule under section 5316 of title 5, United States
Code.
    ``(e) Access to Intelligence Information.--(1) The Director of
National Intelligence shall transmit to the Council each national
intelligence estimate concerning al-Qaeda and other foreign terrorist
organizations.
    ``(2) Upon request of the Council, the Director of National
Intelligence shall make available to the Council any intelligence
information in the possession of the intelligence community.
    ``(3) The Director of National Intelligence shall ensure that the
appropriate executive departments and agencies cooperate with the
Council in expeditiously providing to the members and staff appropriate
security clearances in a manner consistent with existing procedures and
requirements.
    ``(f) Applicability of Federal Advisory Committee Act.--Section
14(a)(2)(B) of the Federal Advisory Committee Act (5 U.S.C. App.),
relating to the termination of advisory committees, shall not apply to
the Council.
    ``(g) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $5,000,000 for each of fiscal
years 2012 through 2017. No amount is authorized to carry out this
section for a fiscal year unless the appropriation for the Office of
the Director of National Intelligence for such fiscal year is reduced
by an amount equal to the amount appropriated to carry out this section
for such fiscal year''.
    (b) Initial Report.--The initial report required to be submitted
under section 120(b)(2) of the National Security Act of 1947, as added
by subsection (a), shall be filed not later than 1 year after the date
of the enactment of this Act.
    (c) Clerical Amendment.--The table of contents of the National
Security Act of 1947 (50 U.S.C. 401 et seq.) is amended by inserting
after the item relating to section 119B the following:

``Sec. 120. Counterterrorism Competitive Analysis Council.''.

Summary: Team B Act - Amends the National Security Act of 1947 to establish the Counterterrorism Competitive Analysis Council to: (1) advise the Director of National Intelligence (DNI) on all policy matters relating to threats of international terrorism and domestic radicalization based on all-source information. (2) prepare a competitive analysis of each national intelligence estimate concerning al Qaeda and other foreign terrorist organizations, and submit each analysis to the DNI and the National Intelligence Council. And (3) report annually to Congress on trends in counterterrorism and domestic radicalization.

To establish the Counterterrorism Competitive Analysis Council.


SECTION 1. SHORT TITLE; DEFINITIONS.

    (a) Short Title.--This Act may be cited as the ``Richmond National
Battlefield Park Act of 2000''.
    (b) Definitions.--In this Act:
            (1) Battlefield park.--The term ``battlefield park'' means
        the Richmond National Battlefield Park.
            (2) Secretary.--The term ``Secretary'' means the Secretary
        of the Interior.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds the following:
            (1) In the Act of March 2, 1936 (Chapter 113; 49 Stat.
        1155; 16 U.S.C. 423j), Congress authorized the establishment of
        the Richmond National Battlefield Park, and the boundaries of
        the battlefield park were established to permit the inclusion
        of all military battlefield areas related to the battles fought
        during the Civil War in the vicinity of the city of Richmond,
        Virginia. The battlefield park originally included the area
        then known as the Richmond Battlefield State Park.-
            (2) The total acreage identified in 1936 for consideration
        for inclusion in the battlefield park consisted of
        approximately 225,000 acres in and around the city of Richmond.
        A study undertaken by the congressionally authorized Civil War
        Sites Advisory Committee determined that of these 225,000
        acres, the historically significant areas relating to the
        campaigns against and in defense of Richmond encompass
        approximately 38,000 acres.
            (3) In a 1996 general management plan, the National Park
        Service identified approximately 7,121 acres in and around the
        city of Richmond that satisfy the National Park Service
        criteria of significance, integrity, feasibility, and
        suitability for inclusion in the battlefield park. The National
        Park Service later identified an additional 186 acres for
        inclusion in the battlefield park.
            (4) There is a national interest in protecting and
        preserving sites of historical significance associated with the
        Civil War and the city of Richmond.
            (5) The Commonwealth of Virginia and its local units of
        government have authority to prevent or minimize adverse uses
        of these historic resources and can play a significant role in
        the protection of the historic resources related to the
        campaigns against and in defense of Richmond.
            (6) The preservation of the New Market Heights Battlefield
        in the vicinity of the city of Richmond is an important aspect
        of American history that can be interpreted to the public. The
        Battle of New Market Heights represents a premier landmark in
        black military history as 14 black Union soldiers were awarded
        the Medal of Honor in recognition of their valor during the
        battle. According to National Park Service historians, the
        sacrifices of the United States Colored Troops in this battle
        helped to ensure the passage of the Thirteenth Amendment to the
        United States Constitution to abolish slavery.
    (b) Purpose.--It is the purpose of this Act--
            (1) to revise the boundaries for the Richmond National
        Battlefield Park based on the findings of the Civil War Sites
        Advisory Committee and the National Park Service; and
            (2) to direct the Secretary of the Interior to work in
        cooperation with the Commonwealth of Virginia, the city of
        Richmond, other political subdivisions of the Commonwealth,
        other public entities, and the private sector in the
        management, protection, and interpretation of the resources
        associated with the Civil War and the Civil War battles in and
        around the city of Richmond, Virginia.

SEC. 3. RICHMOND NATIONAL BATTLEFIELD PARK; BOUNDARIES.

    (a) Establishment and Purpose.--For the purpose of protecting,
managing, and interpreting the resources associated with the Civil War
battles in and around the city of Richmond, Virginia, there is
established the Richmond National Battlefield Park consisting of
approximately 7,307 acres of land, as generally depicted on the map
entitled ``Richmond National Battlefield Park Boundary Revision'',
numbered 367N.E.F.A.80026A, and dated September 2000. The map shall be
on file in the appropriate offices of the National Park Service.
    (b) Boundary Adjustments.--The Secretary may make minor adjustments
in the boundaries of the battlefield park consistent with section 7(c)
of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-
9(c)).

SEC. 4. LAND ACQUISITION.

    (a) Acquisition Authority.--
            (1) In general.--The Secretary may acquire lands, waters,
        and interests in lands within the boundaries of the battlefield
        park from willing landowners by donation, purchase with donated
        or appropriated funds, or exchange. In acquiring lands and
        interests in lands under this Act, the Secretary shall acquire
        the minimum interest necessary to achieve the purposes for
        which the battlefield is established.
            (2) Special rule for private lands.--Privately owned lands
        or interests in lands may be acquired under this Act only with
        the consent of the owner.
    (b) Easements.--
            (1) Outside boundaries.--The Secretary may acquire an
        easement on property outside the boundaries of the battlefield
        park and around the city of Richmond, with the consent of the
        owner, if the Secretary determines that the easement is
        necessary to protect core Civil War resources as identified by
        the Civil War Sites Advisory Committee. Upon acquisition of the
        easement, the Secretary shall revise the boundaries of the
        battlefield park to include the property subject to the
        easement.
            (2) Inside boundaries.--To the extent practicable, and if
        preferred by a willing landowner, the Secretary shall use
        permanent conservation easements to acquire interests in land
        in lieu of acquiring land in fee simple and thereby removing
        land from non-Federal ownership.
    (c) Visitor Center.--The Secretary may acquire the Tredegar Iron
Works buildings and associated land in the city of Richmond for use as
a visitor center for the battlefield park.

SEC. 5. PARK ADMINISTRATION.

    (a) Applicable Laws.--The Secretary, acting through the Director of
the National Park Service, shall administer the battlefield park in
accordance with this Act and laws generally applicable to units of the
National Park System, including the Act of August 25, 1916 (16 U.S.C. 1
et. seq.) and the Act of August 21, 1935 (16 U.S.C. 461 et. seq.).
    (b) New Market Heights Battlefield.--The Secretary shall provide
for the establishment of a monument or memorial suitable to honor the
14 Medal of Honor recipients from the United States Colored Troops who
fought in the Battle of New Market Heights. The Secretary shall include
the Battle of New Market Heights and the role of black Union soldiers
in the battle in historical interpretations provided to the public at
the battlefield park.
    (c) Cooperative Agreements.--The Secretary may enter into
cooperative agreements with the Commonwealth of Virginia, its political
subdivisions (including the city of Richmond), private property owners,
and other members of the private sector to develop mechanisms to
protect and interpret the historical resources within the battlefield
park in a manner that would allow for continued private ownership and
use where compatible with the purposes for which the battlefield is
established.
    (d) Technical Assistance.--The Secretary may provide technical
assistance to the Commonwealth of Virginia, its political subdivisions,
nonprofit entities, and private property owners for the development of
comprehensive plans, land use guidelines, special studies, and other
activities that are consistent with the identification, protection,
interpretation, and commemoration of historically significant Civil War
resources located inside and outside of the boundaries of the
battlefield park. The technical assistance does not authorize the
Secretary to own or manage any of the resources outside the battlefield
park boundaries.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

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

SEC. 7. REPEAL OF SUPERSEDED LAW.

    The Act of March 2, 1936 (Chapter 113; 16 U.S.C. 423j-423l) is
repealed.

            Passed the House of Representatives October 17, 2000.

            Attest:

                                                                 Clerk.

Summary: Directs the Secretary to: (1) provide for the establishment of a monument or memorial to honor the 14 Medal of Honor recipients from the United States Colored Troops who fought in the Battle of New Market Heights. And (2) include the role of black Union soldiers in historical interpretations provided at the Park.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Whistleblower Protection
Enhancement Act of 2013''.

SEC. 2. EXPANSION AND ENHANCEMENT OF AUTHORITIES RELATING PROTECTED
              COMMUNICATIONS OF MEMBERS OF THE ARMED FORCES AND
              PROHIBITED RETALIATORY ACTIONS.

    (a) Expansion of Prohibited Retaliatory Personnel Actions.--
Subsection (b) of section 1034 of title 10, United States Code, is
amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (A), by striking ``or'' at the
                end;
                    (B) in subparagraph (B)--
                            (i) in clause (i), by inserting ``or a
                        representative of a Member of Congress'' after
                        ``a Member of Congress'';
                            (ii) in clause (iv), by striking ``or'' at
                        the end;
                            (iii) by redesignating clause (v) as clause
                        (vi);
                            (iv) by inserting after clause (v) the
                        following new clause (v):
                    ``(v) a court, grand jury, or court-martial
                proceeding, or an authorized official of the Department
                of Justice or another law enforcement agency; or''; and
                            (v) in clause (vi), as redesignated by
                        clause (iii) of this subparagraph, by striking
                        the period at the end and inserting ``; or'';
                        and
                    (C) by adding at the end the following new
                subparagraph:
            ``(C) testimony, or otherwise participating in or assisting
        in an investigation or proceeding related to a communication
        under subparagraph (A) or (B), or filing, causing to be filed,
        participating in, or otherwise assisting in an action brought
        under this section.''; and
            (2) in paragraph (2), by inserting after ``any favorable
        action'' the following: ``, or a significant change in a
        member's duties, responsibilities, or working conditions''.
    (b) Inspector General Investigations of Allegations.--Subsection
(c) of such section is amended--
            (1) in paragraph (1), by striking ``paragraph (3)'' and
        inserting ``paragraph (4)'';
            (2) in paragraph (2), by striking subparagraph (A) and
        inserting the following new subparagraph (A):
            ``(A) Any violation of any law, rule, or regulation,
        including a law or regulation prohibiting rape, sexual assault,
        or other sexual misconduct in sections 920 through 920c of this
        title (articles 120 through 120c of the Uniform Code of
        Military Justice), sexual harassment or unlawful
        discrimination.'';
            (3) by redesignating paragraphs (3), (4), and (5) as
        paragraphs (4), (5), and (6), respectively;
            (4) by inserting after paragraph (2) the following new
        paragraph (3):
    ``(3) A communication described in paragraph (2) shall not be
excluded from the protections provided in this section because--
            ``(A) the communication was made to a person who
        participated in an activity that the member reasonably believed
        to be covered by paragraph (2);
            ``(B) the communication revealed information that had
        previously been communicated;
            ``(C) of the member's motive for making the communication;
            ``(D) the communication was not made in writing;
            ``(E) the communication was made while the member was off
        duty;
            ``(F) the communication was made during the normal course
        of duties of the member.'';
            (5) in subparagraph (D) of paragraph (4), as redesignated
        by paragraph (3) of this subsection, by inserting before the
        period at the end of the second sentence the following: ``,
        with the consent of the member''; and
            (6) in paragraph (5), as so redesignated--
                    (A) by striking ``paragraph (3)(A)'' and inserting
                ``paragraph (4)(A)'';
                    (B) by striking ``paragraph (3)(D)'' and inserting
                ``paragraph (4)(D)''; and
                    (C) by striking ``60 days'' and inserting ``one
                year''.
    (c) Inspector General Investigations of Underlying Allegations.--
Subsection (d) of such section is amended by striking ``subparagraph
(A) or (B) of subsection (c)(2)'' and inserting ``subparagraph (A),
(B), or (C) of subsection (c)(2)''.
    (d) Reports on Investigations.--Subsection (e) of such section is
amended--
            (1) in paragraph (1)--
                    (A) by striking ``subsection (c)(3)(E)'' both
                places it appears and inserting ``subsection
                (c)(4)(E)'';
                    (B) by striking ``the Secretary of Defense'' and
                inserting ``the Secretary of the military department
                concerned''; and
                    (C) by striking ``to the Secretary,'' and inserting
                ``to such Secretary,'';
            (2) in paragraph (3), by striking ``the Secretary of
        Defense'' and inserting ``the Secretary of the military
        department concerned''; and
            (3) in paragraph (4), by striking the second sentence and
        inserting the following new sentence: ``The report shall
        include an explicit determination as to whether a personnel
        action prohibited by subsection (b) has occurred and a
        recommendation as to the disposition of the complaint,
        including appropriate corrective action for the member.''.
    (e) Action in Case of Violations.--Such section is further
amended--
            (1) by redesignating subsections (f), (g), (h), and (i) as
        subsections (g), (h), (j), and (k), respectively; and
            (2) by inserting after subsection (e) the following new
        subsection (f):
    ``(f) Action in Case of Violations.--(1) If an Inspector General
reports under subsection (e) that a personnel action prohibited by
subsection (b) has occurred, not later than 30 days after receiving
such report from the Inspector General, the Secretary of Homeland
Security or the Secretary of the military department concerned, as
applicable, shall order such action as is necessary to correct the
record of a personnel action prohibited by subsection (b), taking into
account the recommendations in the report by the Inspector General.
Such Secretary shall take any appropriate disciplinary action against
the individual who committed such prohibited personnel action.
    ``(2) If the Secretary of Homeland Security or the Secretary of the
military department concerned, as applicable, determines that an order
for corrective or disciplinary action is not appropriate, not later
than 30 days after making the determination, such Secretary shall--
            ``(A) provide to the Secretary of Defense, the Committees
        on Armed Services of the Senate and the House of
        Representatives, and the member or former member, a notice of
        the determination and the reasons for not taking action; or
            ``(B) refer the report to the appropriate board for the
        correction of military records for further review under
        subsection (g).''.
    (f) Correction of Records.--Subsection (g) of such section, as
redesignated by subsection (e)(1) of this section, is further amended--
            (1) in paragraph (1), by striking ``may review'' and
        inserting ``shall review'';
            (2) in paragraph (2)(C), by striking ``may'' and inserting
        ``upon the request of the member or former member, after an
        initial determination that a complaint is not frivolous and has
        not previously been addressed by the board, shall''; and
            (3) in paragraph (3)--
                    (A) in the matter preceding subparagraph (A), by
                striking ``board elects to hold'' and inserting ``board
                holds''; and
                    (B) in subparagraph (A)--
                            (i) by striking ``may be provided'' and
                        inserting ``shall be provided''; and
                            (ii) in clause (ii), by striking ``the case
                        is unusually complex or otherwise requires''
                        and inserting ``the member or former member
                        would benefit from''.
    (g) Review.--Subsection (h) of such section, as redesignated by
subsection (e)(1) of this section, is further amended by striking
``subsection (f)'' and inserting ``subsection (g)''.
    (h) Burdens of Proof.--Such section is further amended by inserting
after subsection (h), as so redesignated, the following new subsection
(i):
    ``(i) Burdens of Proof.--The burdens of proof specified in section
1221(e) of title 5 shall apply in any investigation conducted by an
Inspector General, and any review conducted by the Secretary of
Defense, the Secretary of Homeland Security, and any board for the
correction of military records, under this section.''.
    (i) Effective Date.--The amendments made by this section shall take
effect on the date that is 30 days after the date of the enactment of
this Act, and shall apply with respect to allegations pending or
submitted under section 1034 of title 10, United States Code, on or
after that date.

Summary: Military Whistleblower Protection Enhancement Act of 2013 - Revises provisions concerning protected communications from members of the Armed Forces (members) to specified military and government officials to include communications made to a court, grand jury, or court-martial proceeding or to an authorized official of the Department of Justice (DOJ) or another law enforcement agency. Includes as additional protected communications any alleged violation of law, rule, or regulation, including those prohibiting rape, sexual assault, or other sexual misconduct under provisions of the Uniform Code of Military Justice (UCMJ). Provides that neither an initial determination of whether a prohibited personnel retaliatory action was taken against a member for such a communication nor a subsequent investigation is required in the case of an allegation made more than one year after the member first becomes aware of the personnel action. Requires reports by inspectors general of the military departments concerned on prohibited retaliatory personnel actions to: (1) be submitted to such department's Secretary. And (2) include an explicit determination as to whether a prohibited personnel action has occurred and recommendations for disposition of the complaint, including appropriate corrective action for the member. Requires any such corrective action to occur within 30 days after the receipt of such report. Requires the Secretary of Homeland Security (DHS) and the Secretary concerned, upon determining that an order for corrective or disciplinary action is not appropriate, to notify the Secretary of Defense, the congressional defense committees, and the member of such determination and the reasons for not taking action. Requires the appropriate correction of military records upon the request of a member for whom a prohibited action determination has been made. Establishes the member's and agency's burden of proof with respect to military whistleblower protection investigations and determinations.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Police and Fire Station
Modernization Act of 2008''.

SEC. 2. POLICE AND FIRE DEPARTMENT BONDS.

    (a) In General.--Part IV of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to credits against tax) is
amended by adding at the end the following new subpart:

                ``Subpart I--Qualified Tax Credit Bonds

``Sec. 54A. Credit to holders of qualified tax credit bonds.
``Sec. 54B. Police and fire department bonds.

``SEC. 54A. CREDIT TO HOLDERS OF QUALIFIED TAX CREDIT BONDS.

    ``(a) Allowance of Credit.--If a taxpayer holds a qualified tax
credit bond on one or more credit allowance dates of the bond during
any taxable year, 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 the credits determined under subsection (b) with respect to such
dates.
    ``(b) Amount of Credit.--
            ``(1) In general.--The amount of the credit determined
        under this subsection with respect to any credit allowance date
        for a qualified tax credit bond is 25 percent of the annual
        credit determined with respect to such bond.
            ``(2) Annual credit.--The annual credit determined with
        respect to any qualified tax credit bond is the product of--
                    ``(A) the applicable credit rate, multiplied by
                    ``(B) the outstanding face amount of the bond.
            ``(3) Applicable credit rate.--For purposes of paragraph
        (2), the applicable credit rate is the rate which the Secretary
        estimates will permit the issuance of qualified tax credit
        bonds with a specified maturity or redemption date without
        discount and without interest cost to the qualified issuer. The
        applicable credit rate with respect to any qualified tax credit
        bond shall be determined as of the first day on which there is
        a binding, written contract for the sale or exchange of the
        bond.
            ``(4) Special rule for issuance and redemption.--In the
        case of a bond which is issued during the 3-month period ending
        on a credit allowance date, the amount of the credit determined
        under this subsection with respect to such credit allowance
        date shall be a ratable portion of the credit otherwise
        determined based on the portion of the 3-month period during
        which the bond is outstanding. A similar rule shall apply when
        the bond is redeemed or matures.
    ``(c) Limitation Based on Amount of Tax.--
            ``(1) In general.--The credit allowed under subsection (a)
        for any taxable year shall not exceed the excess of--
                    ``(A) the sum of the regular tax liability (as
                defined in section 26(b)) plus the tax imposed by
                section 55, over
                    ``(B) the sum of the credits allowable under this
                part (other than subpart C and this subpart).
            ``(2) Carryover of unused credit.--If the credit allowable
        under subsection (a) exceeds the limitation imposed by
        paragraph (1) for such taxable year, such excess shall be
        carried to the succeeding taxable year and added to the credit
        allowable under subsection (a) for such taxable year
        (determined before the application of paragraph (1) for such
        succeeding taxable year).
    ``(d) Qualified Tax Credit Bond.--For purposes of this section--
            ``(1) Qualified tax credit bond.--The term `qualified tax
        credit bond' means a police and fire department bond which is
        part of an issue that meets the requirements of paragraphs (2),
        (3), (4), and (5).
            ``(2) Special rules relating to expenditures.--
                    ``(A) In general.--An issue shall be treated as
                meeting the requirements of this paragraph if, as of
                the date of issuance, the issuer reasonably expects--
                            ``(i) 100 percent or more of the available
                        project proceeds to be spent for 1 or more
                        qualified purposes within the 3-year period
                        beginning on such date of issuance, and
                            ``(ii) a binding commitment with a third
                        party to spend at least 10 percent of such
                        available project proceeds will be incurred
                        within the 6-month period beginning on such
                        date of issuance.
                    ``(B) Failure to spend required amount of bond
                proceeds within 3 years.--
                            ``(i) In general.--To the extent that less
                        than 100 percent of the available project
                        proceeds of the issue are expended by the close
                        of the expenditure period for 1 or more
                        qualified purposes, the issuer shall redeem all
                        of the nonqualified bonds within 90 days after
                        the end of such period. For purposes of this
                        paragraph, the amount of the nonqualified bonds
                        required to be redeemed shall be determined in
                        the same manner as under section 142.
                            ``(ii) Expenditure period.--For purposes of
                        this subpart, the term `expenditure period'
                        means, with respect to any issue, the 3-year
                        period beginning on the date of issuance. Such
                        term shall include any extension of such period
                        under clause (iii).
                            ``(iii) Extension of period.--Upon
                        submission of a request prior to the expiration
                        of the expenditure period (determined without
                        regard to any extension under this clause), the
                        Secretary may extend such period if the issuer
                        establishes that the failure to expend the
                        proceeds within the original expenditure period
                        is due to reasonable cause and the expenditures
                        for qualified purposes will continue to proceed
                        with due diligence.
                    ``(C) Qualified purpose.--For purposes of this
                paragraph, the term `qualified purpose' means a purpose
                specified in section 54B(a)(1).
                    ``(D) Reimbursement.--For purposes of this
                subtitle, available project proceeds of an issue shall
                be treated as spent for a qualified purpose if such
                proceeds are used to reimburse the issuer for amounts
                paid for a qualified purpose after the date that the
                Secretary makes an allocation of bond limitation with
                respect to such issue, but only if--
                            ``(i) prior to the payment of the original
                        expenditure, the issuer declared its intent to
                        reimburse such expenditure with the proceeds of
                        a qualified tax credit bond,
                            ``(ii) not later than 60 days after payment
                        of the original expenditure, the issuer adopts
                        an official intent to reimburse the original
                        expenditure with such proceeds, and
                            ``(iii) the reimbursement is made not later
                        than 18 months after the date the original
                        expenditure is paid.
            ``(3) Reporting.--An issue shall be treated as meeting the
        requirements of this paragraph if the issuer of qualified tax
        credit bonds submits reports similar to the reports required
        under section 149(e).
            ``(4) Special rules relating to arbitrage.--
                    ``(A) In general.--An issue shall be treated as
                meeting the requirements of this paragraph if the
                issuer satisfies the requirements of section 148 with
                respect to the proceeds of the issue.
                    ``(B) Special rule for investments during
                expenditure period.--An issue shall not be treated as
                failing to meet the requirements of subparagraph (A) by
                reason of any investment of available project proceeds
                during the expenditure period.
                    ``(C) Special rule for reserve funds.--An issue
                shall not be treated as failing to meet the
                requirements of subparagraph (A) by reason of any fund
                which is expected to be used to repay such issue if--
                            ``(i) such fund is funded at a rate not
                        more rapid than equal annual installments,
                            ``(ii) such fund is funded in a manner
                        reasonably expected to result in an amount not
                        greater than an amount necessary to repay the
                        issue, and
                            ``(iii) the yield on such fund is not
                        greater than the discount rate determined under
                        paragraph (5)(B) with respect to the issue.
            ``(5) Maturity limitation.--
                    ``(A) In general.--An issue shall not be treated as
                meeting the requirements of this paragraph if the
                maturity of any bond which is part of such issue
                exceeds the maximum term determined by the Secretary
                under subparagraph (B).
                    ``(B) Maximum term.--During each calendar month,
                the Secretary shall determine the maximum term
                permitted under this paragraph for bonds issued during
                the following calendar month. Such maximum term shall
                be the term which the Secretary estimates will result
                in the present value of the obligation to repay the
                principal on the bond being equal to 50 percent of the
                face amount of such bond. Such present value shall be
                determined using as a discount rate the average annual
                interest rate of tax-exempt obligations having a term
                of 10 years or more which are issued during the month.
                If the term as so determined is not a multiple of a
                whole year, such term shall be rounded to the next
                highest whole year.
    ``(e) Other Definitions.--For purposes of this subchapter--
            ``(1) Credit allowance date.--The term `credit allowance
        date' means--
                    ``(A) March 15,
                    ``(B) June 15,
                    ``(C) September 15, and
                    ``(D) December 15.
        Such term includes the last day on which the bond is
        outstanding.
            ``(2) Bond.--The term `bond' includes any obligation.
            ``(3) State.--The term `State' includes the District of
        Columbia and any possession of the United States.
            ``(4) Available project proceeds.--The term `available
        project proceeds' means--
                    ``(A) the excess of--
                            ``(i) the proceeds from the sale of an
                        issue, over
                            ``(ii) the issuance costs financed by the
                        issue (to the extent that such costs do not
                        exceed 2 percent of such proceeds), and
                    ``(B) the proceeds from any investment of the
                excess described in subparagraph (A).
    ``(f) Credit Treated as Interest.--For purposes of this subtitle,
the credit determined under subsection (a) shall be treated as interest
which is includible in gross income.
    ``(g) S Corporations and Partnerships.--In the case of a tax credit
bond held by an S corporation or partnership, the allocation of the
credit allowed by this section to the shareholders of such corporation
or partners of such partnership shall be treated as a distribution.
    ``(h) Bonds Held by Regulated Investment Companies and Real Estate
Investment Trusts.--If any qualified tax credit bond is held by a
regulated investment company or a real estate investment trust, the
credit determined under subsection (a) shall be allowed to shareholders
of such company or beneficiaries of such trust (and any gross income
included under subsection (f) with respect to such credit shall be
treated as distributed to such shareholders or beneficiaries) under
procedures prescribed by the Secretary.
    ``(i) Credits May Be Stripped.--Under regulations prescribed by the
Secretary--
            ``(1) In general.--There may be a separation (including at
        issuance) of the ownership of a qualified tax credit bond and
        the entitlement to the credit under this section with respect
        to such bond. In case of any such separation, the credit under
        this section shall be allowed to the person who on the credit
        allowance date holds the instrument evidencing the entitlement
        to the credit and not to the holder of the bond.
            ``(2) Certain rules to apply.--In the case of a separation
        described in paragraph (1), the rules of section 1286 shall
        apply to the qualified tax credit bond as if it were a stripped
        bond and to the credit under this section as if it were a
        stripped coupon.
    ``(j) Termination.--This section shall not apply to bonds issued
after December 31, 2014.

``SEC. 54B. POLICE AND FIRE DEPARTMENT BONDS.

    ``(a) In General.--For purposes of this subpart, the term `police
and fire department bond' means any bond issued as part of an issue
if--
            ``(1) 100 percent of the available project proceeds of such
        issue are to be used for capital expenditures incurred by a
        State or local government for one or more police or fire
        departments of the State or local government (as the case may
        be),
            ``(2) the bond is issued by a State or local government,
        and
            ``(3) the issuer designates such bond for purposes of this
        section.
    ``(b) Limitation on Amount of Bonds Designated.--The maximum
aggregate face amount of bonds which may be designated under subsection
(a) by any issuer shall not exceed the limitation amount allocated to
such issuer under subsection (d).
    ``(c) National Limitation on Amount of Bonds Designated.--There is
a national police and fire department bond limitation of
$3,000,000,000.
    ``(d) Allocations.--
            ``(1) In general.--The limitation applicable under
        subsection (c) shall be allocated by the Secretary among the
        States in proportion to the population of the States.
            ``(2) Allocations to largest local governments.--
                    ``(A) In general.--In the case of any State in
                which there is a large local government, each such
                local government shall be allocated a portion of such
                State's allocation which bears the same ratio to the
                State's allocation (determined without regard to this
                subparagraph) as the population of such large local
                government bears to the population of such State.
                    ``(B) Allocation of unused limitation to state.--
                The amount allocated under this subsection to a large
                local government may be reallocated by such local
                government to the State in which such local government
                is located.
                    ``(C) Large local government.--For purposes of this
                section, the term `large local government' means any
                municipality or county if such municipality or county
                has a population of 500,000 or more.
    ``(e) Population.--
            ``(1) In general.--The population of any State or local
        government shall be determined for purposes of this section as
        provided in section 146(j) for the calendar year which includes
        the date of the enactment of this section.
            ``(2) Special rule for counties.--In determining the
        population of any county for purposes of this section, any
        population of such county which is taken into account in
        determining the population of any municipality which is a large
        local government shall not be taken into account in determining
        the population of such county.''.
    (b) Reporting.--Subsection (d) of section 6049 of such Code
(relating to returns regarding payments of interest) is amended by
adding at the end the following new paragraph:
            ``(9) Reporting of credit on qualified tax credit bonds.--
                    ``(A) In general.--For purposes of subsection (a),
                the term `interest' includes amounts includible in
                gross income under section 54A and such amounts shall
                be treated as paid on the credit allowance date (as
                defined in section 54A(e)(1)).
                    ``(B) Reporting to corporations, etc.--Except as
                otherwise provided in regulations, in the case of any
                interest described in subparagraph (A) of this
                paragraph, subsection (b)(4) of this section shall be
                applied without regard to subparagraphs (A), (H), (I),
                (J), (K), and (L)(i).
                    ``(C) Regulatory authority.--The Secretary may
                prescribe such regulations as are necessary or
                appropriate to carry out the purposes of this
                paragraph, including regulations which require more
                frequent or more detailed reporting.''.
    (c) Conforming Amendments.--
            (1) Sections 54(c)(2) and 1400N(l)(3)(B) of such Code are
        each amended by striking ``subpart C'' and inserting ``subparts
        C and I''.
            (2) Section 1397E(c)(2) of such Code is amended by striking
        ``subpart H'' and inserting ``subparts H and I''.
            (3) Section 6401(b)(1) of such Code is amended by striking
        ``and H'' and inserting ``H, and I''.
            (4) The table of subparts for part IV of subchapter A of
        chapter 1 of such Code is amended by inserting after the item
        relating to subpart H the following new item:

              ``subpart i. qualified tax credit bonds.''.

    (d) Effective Date.--The amendments made by this section shall
apply to obligations issued after December 31, 2008.

SEC. 3. APPLICATION OF CERTAIN LABOR STANDARDS ON PROJECTS FINANCED
              UNDER TAX CREDIT BONDS.

    Subchapter IV of chapter 31 of title 40, United States Code, shall
apply to projects financed with the proceeds of any tax credit bond (as
defined in section 54A of the Internal Revenue Code of 1986).

Summary: Police and Fire Station Modernization Act of 2008 - Amends the Internal Revenue Code to allow a tax credit for investment in bonds to finance capital expenditures for state and local police or fire departments. Terminates such credit after 2014.

To amend the Internal Revenue Code of 1986 to authorize tax credit bonds for capital improvements for police and fire departments.