SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Fire Administration
Authorization Act of 2003''.

SEC. 2. UNITED STATES FIRE ADMINISTRATOR.

    Notwithstanding section 1513 of the Homeland Security Act of 2002
(6 U.S.C. 553), the Administrator of the United States Fire
Administration shall continue to be appointed and compensated as
provided under section 5(b) of the Federal Fire Prevention and Control
Act of 1974 (15 U.S.C. 2204(b)).

SEC. 3. NATIONAL RESIDENTIAL FIRE SPRINKLER STRATEGY.

    Section 30 of the Federal Fire Prevention and Control Act of 1974
(15 U.S.C. 2226) is amended--
            (1) by inserting ``(a) In General.--'' before ``The
        Director, acting''; and
            (2) by adding at the end the following new subsection:
    ``(b) National Residential Fire Sprinkler Strategy.--The
Administrator shall develop and implement a strategy for promoting the
installation and use of residential fire sprinklers. The strategy shall
include--
            ``(1) advocacy and informational support to relevant
        stakeholders, including builders, insurers, and State and local
        decisionmakers;
            ``(2) promotion of residential sprinklers in residences
        supported by the Federal Government;
            ``(3) a particular focus on residences--
                    ``(A) at high risk to fire hazards; and
                    ``(B) with occupants at high risk to fire hazards,
                such as senior citizens and persons with disabilities;
                and
            ``(4) a particular focus on localized fire suppression in
        high-risk areas of residences.''.

SEC. 4. SUPPORT FOR TRAINING TO FIGHT MARITIME FIRES.

    Subsection (b)(3)(B) of the first section 33 of the Federal Fire
Prevention and Control Act of 1974 (15 U.S.C. 2229(b)(3)(B)) is amended
by inserting ``maritime firefighting,'' after ``arson prevention and
detection,''.

SEC. 5. FIREFIGHTER ASSISTANCE GRANTS PROGRAM.

    The first section 33 of the Federal Fire Prevention and Control Act
of 1974 (15 U.S.C. 2229) is amended--
            (1) by striking ``Director'' each place it appears and
        inserting ``Administrator'';
            (2) by amending subsection (b)(2) to read as follows:
            ``(2) Administrative assistance.--The Administrator shall
        establish specific criteria for the selection of recipients of
        assistance under this section and shall provide grant-writing
        assistance to applicants.''; and
            (3) in subsection (e)(2), by striking ``operate the office
        established under subsection (b)(2) and''.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    Section 17(g)(1) of the Federal Fire Prevention and Control Act of
1974 (15 U.S.C. 2216(g)(1)) is amended by striking ``to carry out the
purposes'' and all that follows through the end of subparagraph (K) and
inserting ``to the Administrator to carry out the purposes of this Act,
other than the firefighter assistance program under section 33--
            ``(A) $58,928,000 for fiscal year 2004;
            ``(B) $60,700,000 for fiscal year 2005; and
            ``(C) $62,520,000 for fiscal year 2006.''.

SEC. 7. COURSES AND TRAINING ASSISTANCE.

    Section 7(l) of the Federal Fire Prevention and Control Act of 1974
(15 U.S.C. 2206(l)) is amended by adding at the end the following:
``The Superintendent shall offer, at the Academy and at other sites,
courses and training assistance as necessary to accommodate all
geographic regions and needs of career and volunteer firefighters.''.

SEC. 8. NEW FIREFIGHTING TECHNOLOGY.

    (a) In General.--Section 8 of the Federal Fire Prevention and
Control Act of 1974 (15 U.S.C. 2207) is amended--
            (1) by redesignating subsection (e) as subsection (f); and
            (2) by inserting after subsection (d) the following:
    ``(e) Development of New Technology.--
            ``(1) In general.--In addition to, or as part of, the
        program conducted under subsection (a), the Administrator, in
        consultation with the National Institute of Standards and
        Technology, the Inter-Agency Board for Equipment
        Standardization and Inter-Operability, national voluntary
        consensus standards development organizations, interested
        Federal, State, and local agencies, and other interested
        parties, shall--
                    ``(A) develop new, and utilize existing,
                measurement techniques and testing methodologies for
                evaluating new firefighting technologies, including--
                            ``(i) personal protection equipment;
                            ``(ii) devices for advance warning of
                        extreme hazard;
                            ``(iii) equipment for enhanced vision;
                            ``(iv) devices to locate victims,
                        firefighters, and other rescue personnel in
                        above-ground and below-ground structures;
                            ``(v) equipment and methods to provide
                        information for incident command, including the
                        monitoring and reporting of individual
                        personnel welfare;
                            ``(vi) equipment and methods for training,
                        especially for virtual reality training; and
                            ``(vii) robotics and other remote-
                        controlled devices;
                    ``(B) evaluate the compatibility of new equipment
                and technology with existing firefighting technology;
                and
                    ``(C) support the development of new voluntary
                consensus standards through national voluntary
                consensus standards organizations for new firefighting
                technologies based on techniques and methodologies
                described in subparagraph (A).
            ``(2) Standards for new equipment.--(A) The Administrator
        shall, by regulation, require that new equipment or systems
        purchased through the assistance program established by section
        33 meet or exceed applicable voluntary consensus standards for
        such equipment or systems for which applicable voluntary
        consensus standards have been established. The Administrator
        may waive the requirement under this subparagraph with respect
        to specific standards.
            ``(B) If an applicant for a grant under section 33 proposes
        to purchase, with assistance provided under the grant, new
        equipment or systems that do not meet or exceed applicable
        voluntary consensus standards, the applicant shall include in
        the application an explanation of why such equipment or systems
        will serve the needs of the applicant better than equipment or
        systems that do meet or exceed such standards.
            ``(C) In making a determination whether or not to waive the
        requirement under subparagraph (A) with respect to a specific
        standard, the Administrator shall, to the greatest extent
        practicable--
                    ``(i) consult with grant applicants and other
                members of the fire services regarding the impact on
                fire departments of the requirement to meet or exceed
                the specific standard;
                    ``(ii) take into consideration the explanation
                provided by the applicant under subparagraph (B); and
                    ``(iii) seek to minimize the impact of the
                requirement to meet or exceed the specific standard on
                the applicant, particularly if meeting the standard
                would impose additional costs.
            ``(D) Applicants that apply for a grant under the terms of
        subparagraph (B) may include a second grant request in the
        application to be considered by the Administrator in the event
        that the Administrator does not approve the primary grant
        request on the grounds of the equipment not meeting applicable
        voluntary consensus standards.''.
    (b) Authorization of Appropriations.--Section 17 of the Federal
Fire Prevention and Control Act of 1974 (15 U.S.C. 2216) is amended by
adding at the end the following:
    ``(i) Development of New Technology.--In addition to sums otherwise
authorized under this Act, there are authorized to be appropriated to
the Administrator to carry out section 8(e)--
            ``(1) $2,200,000 for fiscal year 2004;
            ``(2) $2,250,000 for fiscal year 2005; and
            ``(3) $2,300,000 for fiscal year 2006.''.

SEC. 9. COORDINATION OF RESPONSE TO NATIONAL EMERGENCY.

    (a) In General.--Section 10 of the Federal Fire Prevention and
Control Act of 1974 (15 U.S.C. 2209) is amended--
            (1) by redesignating subsection (b) as subsection (c); and
            (2) by inserting after subsection (a) the following:
    ``(b) Mutual Aid Systems.--
            ``(1) In general.--The Administrator, after consultation
        with the Director of the Federal Emergency Management Agency,
        shall provide technical assistance and training to State and
        local fire service officials to establish nationwide and State
        mutual aid systems for dealing with national emergencies that--
                    ``(A) include threat assessment and equipment
                deployment strategies;
                    ``(B) include means of collecting asset and
                resource information to provide accurate and timely
                data for regional deployment; and
                    ``(C) are consistent with the Federal Emergency
                Management Agency's Federal Response Plan.
            ``(2) Model mutual aid plans.--The Administrator, in
        consultation with the Director of the Federal Emergency
        Management Agency, shall develop and make available to State
        and local fire service officials model mutual aid plans for
        both intrastate and interstate assistance.''.
    (b) Report on Strategic Needs.--Within 90 days after the date of
enactment of this Act, the Administrator of the United States Fire
Administration shall report to the Senate Committee on Commerce,
Science, and Transportation and the House of Representatives Committee
on Science on the need for a strategy concerning deployment of
volunteers and emergency response personnel (as defined in section 6 of
the Firefighters' Safety Study Act (15 U.S.C. 2223e), including a
national credentialing system, in the event of a national emergency.
    (c) Update of Federal Response Plan.--Within 180 days after the
date of enactment of this Act, the Director of the Federal Emergency
Management Agency shall--
            (1) revise that Agency's Federal Response Plan to
        incorporate plans for responding to terrorist attacks,
        particularly in urban areas, including fire detection and
        suppression and related emergency services; and
            (2) transmit a report to the Senate Committee on Commerce,
        Science, and Transportation and the House of Representatives
        Committee on Science describing the action taken to comply with
        paragraph (1).

SEC. 10. TRAINING.

    (a) In General.--Section 7(d)(1) of the Federal Fire Prevention and
Control Act of 1974 (15 U.S.C. 2206(d)(1)) is amended--
            (1) by striking ``and'' after the semicolon in subparagraph
        (E);
            (2) by redesignating subparagraph (F) as subparagraph (N);
        and
            (3) by inserting after subparagraph (E) the following:
                    ``(F) strategies for building collapse rescue;
                    ``(G) the use of technology in response to fires,
                including terrorist incidents and other national
                emergencies;
                    ``(H) response, tactics, and strategies for dealing
                with terrorist-caused national catastrophes;
                    ``(I) use of and familiarity with the Federal
                Emergency Management Agency's Federal Response Plan;
                    ``(J) leadership and strategic skills, including
                integrated management systems operations and integrated
                response;
                    ``(K) applying new technology and developing
                strategies and tactics for fighting forest fires;
                    ``(L) integrating terrorism response agencies into
                the national terrorism incident response system;
                    ``(M) response tactics and strategies for fighting
                fires at United States ports, including fires on the
                water and aboard vessels; and''.
    (b) Consultation on Fire Academy Classes.--The Superintendent of
the National Fire Academy may consult with other Federal, State, and
local agency officials in developing curricula for classes offered by
the Academy.
    (c) Coordination With Other Programs To Avoid Duplication.--The
Administrator of the United States Fire Administration shall, where
appropriate, coordinate training provided under section 7(d)(1) of the
Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2206(d)(1))
with the heads of other Federal agencies--
            (1) to ensure that such training does not duplicate
        existing courses available to fire service personnel; and
            (2) to establish a mechanism for eliminating duplicative
        training programs.

Summary: United States Fire Administration Authorization Act of 2003 - Re-establishes the position of United States Fire Administrator. Amends the Federal Fire Prevention and Control Act of 1974 to require the Administrator to develop and implement a national residential fire sprinkler strategy that meets specified requirements. Allows the use of fire prevention program grant assistance for training of firefighting personnel in maritime firefighting. Transfers the duties of the Director of the United States Fire Administration to the Administrator with respect to the firefighter assistance grants program. Requires the Administrator to: (1) establish specific criteria for the selection of assistance recipients. And (2) provide grant-writing assistance to applicants. Authorizes FY 2004 through 2006 appropriations for the Administrator to carry out this Act other than the firefighter assistance grants program. Requires the Superintendent of the National Academy for Fire Prevention and Control to offer, at the Academy and other sites, courses and training assistance as necessary to accommodate all geographic regions and needs of career and volunteer firefighters. Directs the Administrator to: (1) develop new, and utilize existing, measurement techniques and testing methodologies for evaluating firefighting technologies. (2) evaluate the compatibility of new and existing equipment and technology. And (3) support the development of new standards through national voluntary consensus standards organizations for new firefighting technologies. Requires the Administrator, by regulation, to require that new equipment or systems purchased through the assistance program established by the Act meet or exceed established applicable voluntary consensus standards. Allows the Administrator to waive this requirement. Requires a grant applicant, who proposes to purchase with assistance provided under the grant new equipment or systems that do not meet or exceed applicable voluntary consensus standards, to include in the application an explanation of why such equipment or systems will serve the needs of the applicant better than equipment or systems that do meet or exceed such standards. Allows a grant applicant to include a second grant request in the application to be considered by the Administrator in the event the primary grant request is not approved on the grounds of the equipment not meeting such standards. Authorizes FY 2004 through 2006 appropriations for the Administrator to develop new firefighting technology. Directs the Administrator to: (1) provide technical assistance and training to State and local fire service officials to establish nationwide and State mutual aid systems for dealing with national emergencies. And (2) develop and make model mutual aid plans for both intrastate and interstate assistance available to State and local fire service officials. Requires the Administrator to report to specified congressional committees on the need for a strategy concerning deployment of volunteers and emergency response personnel, including a national credentialing system, in the event of a national emergency. Requires the Director of the Federal Emergency Management Agency (FEMA) to: (1) revise the FEMA Federal Response Plan to incorporate plans for responding to terrorist attacks, particularly in urban areas, including fire detection and suppression and related emergency services. And (2) report to specified congressional committees on the action taken to comply with such revisions. Authorizes the Superintendent of the National Academy for Fire Prevention and Control to train fire service personnel in: (1) strategies for building collapse rescue, (2) the use of technology in response to fires. (3) response, tactics, and strategies for dealing with terrorist-caused national catastrophes. (4) use of and familiarity with the FEMA's Federal Response Plan. (5) leadership and strategic skills, including integrated management systems operations and integrated response. (6) applying new technology and developing strategies and tactics for fighting forest fires. (7) integrating terrorism response agencies into the national terrorism incident response system. And (8) response tactics and strategies for fighting fires at US ports, including fires on the water and aboard vessels. Authorizes the Superintendent to consult with other Federal, State, and local agency officials in developing curricula for classes offered by the Academy. Requires the Administrator, where appropriate, to coordinate training provided under the Act with the heads of other Federal agencies to: (1) ensure that such training does not duplicate existing courses available to fire service personnel, and (2) establish a mechanism for eliminating duplicative programs.

To authorize appropriations for activities under the Federal Fire Prevention and Control Act of 1974 for fiscal years 2004 through 2006, and for other purposes.


SECTION 1. SHORT TITLE AND AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Long-Term Care
Advancement Act of 1998''.
    (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.

SEC. 2. EXCEPTION FROM PENALTY TAX AND EXCLUSION FROM INCOME FOR
              AMOUNTS WITHDRAWN FROM CERTAIN RETIREMENT PLANS FOR
              QUALIFIED LONG-TERM CARE INSURANCE.

    (a) Exception From Penalty Tax.--Paragraph (2) of section 72(t)
(relating to 10-percent additional tax on early distributions from
qualified retirement plans) is amended by adding at the end the
following new subparagraph:
                    ``(G) Premiums for qualified long-term care
                insurance contracts.--
                            ``(i) In general.--Distributions to an
                        individual from an individual retirement plan,
                        or from amounts attributable to employer
                        contributions made pursuant to elective
                        deferrals described in subparagraph (A) or (C)
                        of section 402(g)(3), to the extent such
                        distributions do not exceed the premiums for a
                        qualified long-term care insurance contract for
                        such individual or the spouse of such
                        individual. In applying subparagraph (B), such
                        premiums shall be treated as amounts not paid
                        for medical care.
                            ``(ii) No double benefit.--No deduction
                        shall be allowed under section 213 for any
                        amount described in this subparagraph unless
                        the taxpayer elects to have this subparagraph
                        not apply to such amount.
                            ``(iii) Qualified long-term care insurance
                        contract.--For purposes of this subparagraph,
                        the term `qualified long-term care insurance
                        contract' has the meaning given such term by
                        section 7702B(b), except that such term
                        includes only such contracts which are licensed
                        for sale in the State in which the policy was
                        purchased.''
    (b) Exclusion From Income for Amounts Withdrawn From Certain Plans
To Pay Long-Term Care Premiums.--Part III of subchapter B of chapter 1
(relating to items specifically excluded from gross income) is amended
by redesignating section 139 as section 140 and by inserting after
section 138 the following new section:

``SEC. 139. DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS AND SECTION
              401(K) PLANS FOR LONG-TERM CARE INSURANCE.

    ``(a) General Rule.--The amount which would (but for this section)
be includible in the gross income of an individual for the taxable year
by reason of distributions from any individual retirement plan (within
the meaning of section 7701(a)(37)) or qualified cash or deferred
arrangement (within the meaning of section 401(k)) shall be reduced
(but not below zero) by the eligible long-term care premiums (as
defined in section 213(d)(10)) paid by such individual during such
taxable year for any qualified long-term care insurance contract
covering such individual or the spouse of such individual.
    ``(b) Special Rules for Section 401(k) Plans.--
            ``(1) Withdrawals cannot exceed elective contributions
        under qualified cash or deferred arrangement.--This section
        shall not apply to any distribution from a qualified cash or
        deferred arrangement (within the meaning of section 401(k)) to
        the extent the aggregate amount of such distributions for the
        use described in subsection (a) exceeds the aggregate employer
        contributions made pursuant to the employee's election under
section 401(k)(2).
            ``(2) Withdrawals not to cause disqualification.--A plan
        shall not be treated as failing to satisfy the requirements of
        section 401, and an arrangement shall not be treated as failing
        to be a qualified cash or deferred arrangement (within the
        meaning of section 401(k)), merely because under the plan or
        arrangement distributions are permitted which are excludable
        from gross income by reason of this section.
    ``(c) Qualified Long-Term Care Insurance Contract.--For purposes of
this section, the term `qualified long-term care insurance contract'
has the meaning given such term by section 7702B(b), except that such
term includes only such contracts which are licensed for sale in the
State in which the taxpayer purchased the policy.''
    (c) Distributions Permitted From Certain Plans To Pay Long-term
Care Premiums.--
            (1) Section 401(k)(2)(B)(i) is amended by striking ``or''
        at the end of subclause (III), by striking ``and'' at the end
        of subclause (IV) and inserting ``or'', and by inserting after
        subclause (IV) the following new subclause:
                                    ``(V) the date distributions for
                                premiums for a long-term care insurance
                                contract (as defined in section 139(c))
                                for coverage of such individual or the
                                spouse of such individual are made,
                                and''.
            (2) Section 403(b)(11) is amended by striking ``or'' at the
        end of subparagraph (A), by striking the period at the end of
        subparagraph (B) and inserting ``, or'', and by inserting after
        subparagraph (B) the following new subparagraph:
                    ``(C) for the payment of premiums for a long-term
                care insurance contract (as defined in section 139(c))
                for coverage of the employee or the spouse of the
                employee.''
            (3) Subparagraph (A) of section 457(d)(1) is amended by
        striking ``or'' at the end of clause (ii), by striking ``and''
        at the end of clause (iii) and inserting ``or'', and by
        inserting after clause (iii) the following new clause:
                            ``(iv) the date distributions for premiums
                        for a long-term care insurance contract (as
                        defined in section 139(c)) for coverage of such
                        individual or the spouse of such individual are
                        made, and''.
    (d) Conforming Amendments.--
            (1) Section 72(t)(2)(B) is amended by striking
        ``subparagraph (A), (C), or (D)'' and inserting ``subparagraph
        (A), (C), (D), or (G)''.
            (2) Section 401(k) is amended by adding at the end the
        following new paragraph:
            ``(13) Cross reference.--

                                ``For provision permitting tax-free
withdrawals for payment of long-term care premiums, see section 139.''
            (3) Section 408(d) is amended by adding at the end the
        following new paragraph:
            ``(8) Cross reference.--

                                ``For provision permitting tax-free
withdrawals from individual retirement plans for payment of long-term
care premiums, see section 139.''
            (4) The table of sections for part III of subchapter B of
        chapter 1 is amended by striking the last item and inserting
        the following new items:

                              ``Sec. 139. Distributions from individual
                                        retirement plans and section
                                        401(k) plans for long-term care
                                        insurance.
                              ``Sec. 140. Cross references to other
                                        Acts.''
    (e) Effective Date.--The amendments made by this section shall
apply to payments and distributions after December 31, 1997.

SEC. 3. REFUNDABLE CREDIT FOR TAXPAYERS WITH CERTAIN PERSONS REQUIRING
              CUSTODIAL CARE IN THEIR HOUSEHOLDS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1
(relating to refundable credits) is amended by redesignating section 35
as section 36 and by inserting after section 34 the following new
section:

``SEC. 35. CREDIT FOR TAXPAYERS WITH CERTAIN PERSONS REQUIRING
              CUSTODIAL CARE IN THEIR HOUSEHOLDS.

    ``(a) Allowance of Credit.--In the case of an individual who
maintains a household which includes as a member one or more qualified
persons, there shall be allowed as a credit against the tax imposed by
this chapter for the taxable year an amount equal to $500 for each such
person.
    ``(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 $50 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) $110,000 in the case of a joint return,
                    ``(B) $75,000 in the case of an individual who is
                not married, and
                    ``(C) $55,000 in the case of a married individual
                filing a separate return.
        For purposes of this paragraph, marital status shall be
        determined under section 7703.
    ``(c) Qualified Person.--For purposes of this section, the term
`qualified person' means any individual--
            ``(1) who is a father or mother of the taxpayer, his
        spouse, or his former spouse or who is an ancestor of such a
        father or mother,
            ``(2) who is a chronically ill individual (as defined in
        section 7702B(c)(2)),
            ``(3) who has as his principal place of abode for more than
        half of the taxable year the home of the taxpayer, and
            ``(4) whose name and TIN are included on the taxpayer's
        return for the taxable year.
For purposes of paragraph (1), a stepfather or stepmother shall be
treated as a father or mother.
    ``(d) Special Rules.--For purposes of this section, rules similar
to the rules of paragraphs (1), (2), (3), and (4) of section 21(e)
shall apply.
    ``(e) Phase-In.--In the case of a taxable year beginning in a
calendar year before 2002, subsection (a) shall be applied by
substituting the applicable amount determined under the following table
for the $500 amount appearing in subsection (a):

``If the calendar year is:
                                              The applicable amount is:
  1998...............................................       $250
  1999...............................................       $350
  2000...............................................       $400
  2001...............................................       $450.
    ``(f) Inflation Adjustment.--In the case of any taxable year
beginning in a calendar year after 2002, the $500 amount contained in
subsection (a) shall be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment under section 1(f)(3)
        for the calendar year in which the taxable year begins,
        determined by substituting `calendar year 2001' for `calendar
        year 1992' in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence is not a
multiple of $50, such amount shall be rounded to the nearest multiple
of $50.''
    (b) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1 is amended by striking the last
item and inserting the following:

                              ``Sec. 35. Credit for taxpayers with
                                        certain persons requiring
                                        custodial care in their
                                        households.
                              ``Sec. 36. Overpayments of tax.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

Summary: Long-Term Care Advancement Act of 1998 - Amends the Internal Revenue Code to: (1) except from the penalty tax and exclude from income amounts withdrawn from qualified retirement plans which are used to pay for premiums for qualified long-term care insurance contracts. And (2) provide a limited credit for an individual who maintains a household with a person requiring custodial care.

Long-Term Care Advancement Act of 1998


SECTION 1. SHORT TITLE.

    This Act may be cited as ``Taxation of Minor Children Simplifcation
Act of 2004''.

SEC. 2. TAXATION OF MINOR CHILDREN.

    (a) Application of Trust Rate Schedule to Net Unearned Income of
Minor Children.--Subsection (g) of section 1 of the Internal Revenue
Code of 1986 (relating to certain unearned income of minor children
taxed as if parent's income) is amended--
            (1) by striking paragraphs (1), (3), and (5),
            (2) by redesignating paragraphs (4), (6), and (7) as
        paragraphs (3), (4), and (5), respectively, and
            (3) by inserting before paragraph (2) the following new
        paragraph:
            ``(1) In general.--In the case of a child to whom this
        subsection applies, the tax imposed by this section shall be
        the sum of--
                    ``(A) a tax computed at the rates and in the same
                manner as if this subsection had not been enacted on
                taxable income reduced by net unearned income, plus
                    ``(B) the excess (if any) of the tax determined
                under subsection (e) on total taxable income over the
                tax determined under subsection (e) on taxable income
                reduced by net unearned income.''.
    (b) Expansion of Parental Election.--Paragraph (5) of section 1(g)
of such Code (as redesignated under subsection (a)) is amended to read
as follows:
            ``(5) Election to claim income of child on parent's
        return.--
                    ``(A) In general.--If the parent of any child to
                whom this subsection applies elects the application of
                subparagraph (B), such child--
                            ``(i) shall be treated (other than for
                        purposes of this paragraph)--
                                    ``(I) as having no gross income for
                                such year, and
                                    ``(II) as not being entitled to any
                                deductions or credits for such year,
                                and
                            ``(ii) shall not be required to file a
                        return under section 6012 for such year.
                    ``(B) Income included on parent's return.--In the
                case of a parent making the election under this
                paragraph--
                            ``(i) the gross income of each child to
                        whom such election applies shall be included in
                        such parent's gross income for the taxable
                        year,
                            ``(ii) the deductions to which such child
                        would be entitled without regard to such
                        election shall be allowed to such parent but
                        only to the extent the aggregate of such
                        deductions does not exceed the gross income of
                        such child,
                            ``(iii) any estimated tax payment, and any
                        amount which has been deducted and withheld
                        under chapter 24, for such year that is made in
                        the name and TIN of such child shall be treated
                        as an estimated tax payment or as an amount
                        deducted and withheld in the name and TIN of
                        such parent for such year (including for
                        purposes of section 31), and
                            ``(iv) any interest which is an item of tax
                        preference under section 57(a)(5) of the child
                        shall be treated as an item of tax preference
                        of such parent (and not of such child).
                    ``(C) Special rule for determining which parent may
                make election.--For purposes of this paragraph, the
                parent of a child to whom this subsection applies who
                may make an election under this paragraph shall be--
                            ``(i) in the case of parents who are not
                        married (within the meaning of section 7703),
                        the custodial parent (within the meaning of
                        section 152(e)) of the child, and
                            ``(ii) in the case of married individuals
                        filing separately, the individual with the
                        greater taxable income.
                    ``(D) Carryovers allowed.--Subparagraph (A)(i)(II)
                shall not prohibit the carryover of any amount that the
                child would be entitled to carryover without regard to
                the election under this paragraph.
                    ``(E) Regulations.--The Secretary shall prescribe
                such regulations as may be necessary or appropriate to
                carry out the purposes of this paragraph.''.
    (c) Conforming Amendment.--The heading for subsection (g) of
section 1 of such Code is amended to read as follows:
    ``(g) Treatment of Certain Income of Minor Children.--''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

Summary: Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children . Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.

To amend the Internal Revenue Code of 1986 to simplify the taxation of minor children.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe Schools Act of 1994''.

SEC. 2. SAFE SCHOOLS PROGRAM AUTHORIZED.

    (a) In General.--With funds appropriated under subsection (b)(1),
the Secretary of Education shall make competitive grants to eligible
local educational agencies to carry out projects designed to achieve
Goal Six of the National Education Goals, which provides that by the
year 2000, every school in America will be free of drugs and violence
and will offer a disciplined environment conducive to learning, by
helping to ensure that all schools are safe and free of violence.
    (b) Model Project.--The Secretary of Education, shall develop a
written safe schools model so all schools can develop models that
enable all students to participate regardless of any language barriers.
    (c) Authorization of Appropriations and Reservation.--
            (1) Authorization.--There are authorized to be appropriated
        to carry out this Act $50,000,000 for fiscal year 1994.
            (2) Reservation.--From the sums appropriated to carry out
        this Act for any fiscal year, the Secretary may reserve not
        more than 5 percent to carry out national leadership activities
        under section 6.

SEC. 3. ELIGIBLE APPLICANTS.

    To be eligible to receive a grant under this Act, a local
educational agency shall demonstrate in its application under section
4(a) that it--
            (1) serves an area in which there is a high rate of--
                    (A) homicides committed by persons between the ages
                5 to 18, inclusive;
                    (B) referrals of youth to juvenile court;
                    (C) youth under the supervision of the courts;
                    (D) expulsions and suspensions of students from
                school;
                    (E) referrals of youth, for disciplinary reasons,
                to alternative schools; or
                    (F) victimization of youth by violence, crime, or
                other forms of abuse; and
            (2) has serious school crime, violence, and discipline
        problems, as indicated by other appropriate data.

SEC. 4. APPLICATIONS AND PLANS.

    (a) In General.--In order to receive a grant under this Act, an
eligible local educational agency shall submit to the Secretary an
application that includes--
            (1) an assessment of the current violence and crime
        problems in the schools to be served by the grant and in the
        community to be served by the applicant;
            (2) an assurance that the applicant has written policies
        regarding school safety, student discipline, and the
        appropriate handling of violent or disruptive acts;
            (3) a description of the schools and communities to be
        served by the grant, the activities and projects to be carried
        out with grant funds, and how these activities and projects
        will help to reduce the current violence and crime problems in
        the schools and communities served;
            (4) a description of educational materials to be developed
        in the second most predominate language of the schools and
        communities to be served by the grant, if applicable;
            (5) if the local educational agency receives Federal
        education funds, an explanation of how activities assisted
        under this Act will be coordinated with and support any
        systemic education improvement plan prepared with such funds;
            (6) the applicant's plan to establish school-level advisory
        committees, which include faculty, parents, staff, and
        students, for each school to be served by the grant and a
        description of how each committee will assist in assessing that
        school's violence and discipline problems as well as in
        designing appropriate programs, policies, and practices to
        combat those problems;
            (7) the applicant's plan for collecting baseline and future
        data, by individual schools, to monitor violence and discipline
        problems and to measure its progress in achieving the purpose
        of this Act;
            (8) a description of how, in subsequent fiscal years, the
        grantee will integrate the violence prevention activities it
        carries out with funds under this Act with activities carried
        out under its comprehensive plan for drug and violence
        prevention adopted under the Safe and Drug-Free Schools and
        Communities Act of 1986;
            (9) a description of how the grantee will coordinate its
        school crime and violence prevention efforts with education,
        law enforcement, judicial, health, social service, programs
        supported under the Juvenile Justice and Delinquency Prevention
        Act of 1974, and other appropriate agencies and organizations
        serving the community;
            (10) a description of how the grantee will inform parents
        about the extent of crime and violence in their children's
        schools and maximize the participation of parents in its
        violence prevention activities;
            (11) an assurance that grant funds under this Act will be
        used to supplement and not supplant State and local funds that
        would, in the absence of funds under this Act, be made
        available by the applicant for the purposes of the grant;
            (12) an assurance that the applicant will cooperate with,
        and provide assistance to, the Secretary in gathering
        statistics and other data the Secretary determines are
        necessary to determine the effectiveness of projects and
        activities under this Act or the extent of school violence and
        discipline problems throughout the Nation; and
            (13) such other information as the Secretary may require.
    (b) Priorities.--In awarding grants under this Act, the Secretary
shall take into account the special needs of local educational agencies
located in both rural and urban communities.

SEC. 5. GRANTS AND USE OF FUNDS.

    (a) Duration and Amount of Grants.--Grants under this Act may not
exceed--
            (1) 1 year in duration; and
            (2) $3,000,000.
    (b) Use of Funds.--
            (1) Activities.--A local educational agency may use funds
        awarded under section 2(a) for 1 or more of the following
        activities:
                    (A) Identifying and assessing school violence and
                discipline problems, including coordinating needs
                assessment activities with education, law-enforcement,
                judicial, health, social service, juvenile justice
                programs, gang prevention activities, and other
                appropriate agencies and organizations.
                    (B) Conducting school safety reviews or violence
                prevention reviews of programs, policies, practices,
                and facilities to determine what changes are needed to
                reduce or prevent violence and promote safety and
                discipline.
                    (C) Planning for comprehensive, long-term
                strategies for combating and preventing school violence
                and discipline problems through the involvement and
                coordination of school programs with other education,
                law-enforcement, judicial, health, social service, and
                other appropriate agencies and organizations.
                    (D) Activities which involve parents in efforts to
                promote school safety and prevent school violence.
                    (E) Community education programs involving parents,
                businesses, local government, the medical, and other
                appropriate entities about the local educational
                agency's plan to promote school safety and reduce and
                prevent school violence and discipline problems and the
                need for community support.
                    (F) Coordination of school-based activities
                designed to promote school safety and reduce or prevent
                school violence and discipline problems with related
                efforts of education, law-enforcement, judicial,
                health, social service, juvenile justice programs, and
                other appropriate agencies and organizations.
                    (G) Developing and implementing violence prevention
                activities and materials, including--
                            (i) conflict resolution and social skills
                        development for students, teachers, aides,
                        other school personnel, and parents;
                            (ii) disciplinary alternatives to expulsion
                        and suspension of students who exhibit violent
                        or anti-social behavior;
                            (iii) student-led activities such as peer
                        mediation, peer counseling, and student courts;
                        or
                            (iv) alternative after-school programs that
                        provide safe havens for students, which may
                        include cultural, recreational, educational and
                        instructional activities, and mentoring and
                        community service programs.
                    (H) Educating students and parents about the
                dangers of guns and other weapons and the consequences
                of their use.
                    (I) Developing and implementing innovative
                curricula to prevent violence in schools and training
                staff how to stop disruptive or violent behavior if it
                occurs.
                    (J) Supporting ``safe zones of passage'' for
                students between home and school through such measures
                as Drug- and Weapon-Free School Zones, enhanced law
                enforcement, and neighborhood patrols.
                    (K) Counseling programs for victims and witnesses
                of school violence and crime.
                    (L) Evaluating its project under this Act.
                    (M) The cost of administering the project of the
                local educational agency under this Act.
                    (N) Other activities that meet the purposes of this
                Act.
            (2) Other limitations.--A local educational agency may use
        not more than 5 percent of its grant for activities described
        in paragraph (1)(M).
            (3) Construction.--A local educational agency may not use
        funds under this Act for construction.

SEC. 6. NATIONAL LEADERSHIP.

    To carry out the purpose of this Act, the Secretary may use funds
reserved under section 2(b)(2) to conduct national leadership
activities such as research, program development and evaluation, data
collection, public awareness activities, training and technical
assistance, to provide grants to noncommercial telecommunications
entities for the production and distribution of national video-based
projects that provide young people with models for conflict resolution
and responsible decisionmaking, and to conduct peer review of
applications under this Act. The Secretary may carry out such
activities directly, through interagency agreements, or through grants,
contracts, or cooperative agreements.

SEC. 7. REPORTS.

    (a) Report to Secretary.--Local educational agencies that receive
funds under this part shall submit to the Secretary a report not later
than March 1, 1995, that describes progress achieved in carrying out
the plan required under section 4.
    (b) Report to Congress.--The Secretary shall submit to the
Committee on Education and Labor of the House of Representatives a
report not later than October 1, 1995, which contains a detailed
statement regarding grant awards, activities of grant recipients, a
compilation of statistical information submitted by applicants under
section 4, and an evaluation of programs established under this part.

SEC. 8. DEFINITIONS.

    For purposes of this Act:
            (1) Local educational agency.--The term ``local educational
        agency'' has the meaning given such term in section 1471(12) of
        the Elementary and Secondary Education Act of 1965 (20 U.S.C.
        2891(12)).
            (2) Secretary.--The term ``Secretary'' means the Secretary
        of Education.

            Passed the House of Representatives February 22, 1994.

            Attest:

                                           DONNALD K. ANDERSON,

                                                                 Clerk.

Summary: Safe Schools Act of 1994 - Directs the Secretary of Education to make competitive grants to eligible local educational agencies for projects to achieve National Education Goal Six by helping to ensure that all schools are safe and free of violence. Directs the Secretary to develop a written safe schools model. Authorizes appropriations. Authorizes the Secretary to use certain reserved funds to conduct national leadership activities such as research, program development and evaluation, data collection, public awareness activities, training and technical assistance, peer review of applications, and grants for public television video projects for conflict resolution.

Safe Schools Act of 1994


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Green Energy Investment Zone Act of
2009''.

SEC. 2. INCREASE IN INCENTIVES RELATING TO ALTERNATIVE ENERGY
              PROPERTIES IN HIGH JOB-LOSS AREAS.

    (a) Investment Tax Credits (Other Than Qualified Facilities).--
Paragraph (2) of section 48(a) of the Internal Revenue Code of 1986 is
amended by adding at the end the following:
                    ``(C) Special rule for energy property located in
                high job-loss zones.--
                            ``(i) In general.--In the case of any
                        energy property placed in service in a green
                        energy investment zone after the date of the
                        enactment of this subparagraph, subparagraph
                        (A) shall be applied--
                                    ``(I) by substituting `40 percent'
                                for `30 percent' in clause (i) thereof,
                                and
                                    ``(II) by substituting `20 percent'
                                for `10 percent' in clause (ii)
                                thereof.
                            ``(ii) Green energy investment zone.--For
                        purposes of paragraph (1), the term `green
                        energy investment zone' means an eligible city
                        located within a high job-loss metropolitan
                        statistical area or a high job-loss
                        micropolitan statistical area.
                            ``(iii) Eligible city.--For purposes of
                        clause (i)--
                                    ``(I) Metropolitan statistical
                                area.--The term `eligible city' means,
                                with respect to a metropolitan
                                statistical area, any city in such area
                                which has a population of at least
                                50,000.
                                    ``(II) Micropolitan statistical
                                area.--The term `eligible city' means,
                                with respect to a micropolitan
                                statistical area, any city in such area
                                which has a population of at least
                                10,000.
                        For purposes of this subparagraph, population
                        shall be determined using the 2000 census.
                    ``(D) High-job loss.--For purposes of subparagraph
                (C)--
                            ``(i) In general.--The term `high-job loss'
                        with respect to a metropolitan or a
                        micropolitan statistical area, as the case may
                        be, means an area designated by the Secretary
                        as being among the lowest \1/3\ of all
                        metropolitan or micropolitan statistical areas,
                        as the case may be, on the basis of--
                                    ``(I) the economic conditions
                                referred to in clause (ii),
                                    ``(II) the residential economic
                                well-being factors referred to in
                                clause (iii), and
                                    ``(III) a comparison of changes
                                from 1990 and 2000 (on the basis of the
                                1990 and 2000 censuses) regarding--
                                            ``(aa) employment,
                                            ``(bb) wages,
                                            ``(cc) gross metropolitan
                                        product or gross micropolitan
                                        product, as the case may be,
                                        and
                                            ``(dd) gross metropolitan
                                        product per job or gross
                                        micropolitan product per job,
                                        as the case may be.
                            ``(ii) Economic conditions.--The economic
                        conditions referred to in this clause are
                        growth in--
                                    ``(I) employment,
                                    ``(II) annual payroll, and
                                    ``(III) business establishments.
                            ``(iii) Residential economic well-being
                        factors.--The residential economic well-being
                        factors referred to in the clause are--
                                    ``(I) per capita income,
                                    ``(II) median household income,
                                    ``(III) poverty rate,
                                    ``(IV) unemployment rate, and
                                    ``(V) labor force participation
                                rate.''.
    (b) Election To Treat Qualified Facilities as Energy Property.--
Paragraph (5) of section 48(a) of such Code is amended by adding at the
end the following:
                    ``(E) Special rule for facilities located in high
                job-loss zones.--In the case of any qualified
                investment credit facility placed in service in a green
                energy investment zone (as defined in paragraph
                (2)(C)(ii)) after the date of the enactment of this
                subparagraph, subparagraph (A) shall be applied by
                substituting `40 percent' for `30 percent' in clause
                (ii) thereof.''.
    (c) Electricity Produced From Certain Renewable Resources, etc.--
Section 45 of such Code is amended by adding at the end the following:
    ``(f) Special Rule for Facilities Located in High Job-Loss Zones.--
In the case of electricity produced by a qualified facility placed in
service in a high job loss metropolitan statistical area or
micropolitan statistical area after the date of the enactment of this
subsection, the amount in effect under subsection (a)(1) for a taxable
year (without regard to this subsection) shall be increased by 0.5
cents. For the preceding sentence, the term `high job loss' with
respect to a metropolitan statistical area and a micropolitan
statistical area has the meaning given such term by section
48(a)(2)(D).''.
    (d) Grants for Specified Energy Property In Lieu of Production
Credit.--Subsection (b) of section 1603 of the American Recovery and
Reinvestment Tax Act of 2009 is amended by adding at the end the
following new paragraph:
            ``(4) Special rule for specified energy property located in
        high job-loss zones.--In the case of any specified energy
        property placed in service in a green energy investment zone
        (as defined in section 48(a)(2)(C)(ii)) after the date of the
        enactment of this paragraph, paragraph (2) shall be applied--
                    ``(A) by substituting `40 percent' for `30 percent'
                in subparagraph (A) thereof, and
                    ``(B) by substituting `20 percent' for `10 percent'
                in subparagraph (B) thereof.''.
    (e) Nonbusiness Energy Property.--
            (1) In general.--Subsection (a) of section 25C of such Code
        is amended by adding at the end the following flush sentence:
``In the case of any such improvement or property which was
manufactured in a green energy investment zone (as defined in section
48(a)(2)(C)(ii)) after the date of the enactment of this sentence, the
preceding sentence shall be applied by substituting `40 percent' for
`30 percent'.''.
            (2) Increase in limitation.--Subsection (b) of section 25C
        of such Code is amended by striking ``$1,500'' and inserting
        ``$2,000''.
    (f) Residential Energy Efficient Property.--
            (1) In general.--Subsection (a) of section 25D of such Code
        is amended by adding at the end the following flush sentence:
``In the case of property manufactured in a green energy investment
zone (as defined in section 48(a)(2)(C)(ii)) after the date of the
enactment of this sentence, the preceding sentence shall be applied by
substituting `40 percent' for `30 percent' each place it appears.''.
            (2) Increase in limitation.--Paragraph (1) of section
        25D(b) of such Code is amended by striking ``$500'' and
        inserting ``$750''.
    (g) Qualifying Advanced Energy Project Credit.--Paragraph (3) of
section 48C(d) of such Code is amended by striking ``and'' at the end
of subparagraph (A), by striking the period at the end of subparagraph
(B) and inserting ``, and'', and by inserting after subparagraph (B)
the following:
                    ``(C) shall take into consideration whether the
                project is located in a green energy investment zone
                (as defined in section 48(a)(2)(C)(ii)).''.
    (h) Effective Date.--
            (1) In general.--The amendments made by this section shall
        take effect on the date of the enactment of this Act.
            (2) Increase in limitations.--The amendments made by
        subsections (e)(2) and (f)(2) shall apply to taxable years
        beginning after December 31, 2008.

Summary: Green Energy Investment Zone Act of 2009 - Amends the Internal Revenue Code to allow various energy-related tax credits for investment in energy property in high job-loss zones. Amends the American Recovery and Reinvestment Tax Act of 2009 to allow increased grant amounts for investment in energy property in high job-loss zones.

To amend the Internal Revenue Code of 1986 to enhance incentives for renewable energy development in high job-loss zones in metropolitan and micropolitan statistical areas.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``FISA Court Reform Act of 2013''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Decision.--The term ``decision'' means a decision,
        order, or opinion issued by the FISA Court or the FISA Court of
        Review.
            (2) FISA.--The term ``FISA'' means the Foreign Intelligence
        Surveillance Act of 1978 (50 U.S.C. 1801 et seq.).
            (3) FISA court.--The term ``FISA Court'' means the court
        established under section 103(a) of FISA (50 U.S.C. 1803(a)).
            (4) FISA court of review.--The term ``FISA Court of
        Review'' means the court of review established under section
        103(b) of FISA (50 U.S.C. 1803(b)).
            (5) Office.--The term ``Office'' mean the Office of the
        Special Advocate established under section (3)(a).
            (6) Significant construction or interpretation of law.--The
        term ``significant construction or interpretation of law''
        means a significant construction or interpretation of a
        provision, as that term is construed under section 601(c) of
        FISA (50 U.S.C. 1871(c)).
            (7) Special advocate.--The term ``Special Advocate'' means
        the Special Advocate appointed under section 3(b).

SEC. 3. OFFICE OF THE SPECIAL ADVOCATE.

    (a) Establishment.--There is established in the executive branch as
an independent establishment, as defined in section 104 of title 5,
United States Code, an Office of the Special Advocate.
    (b) Special Advocate.--
            (1) In general.--The head of the Office is the Special
        Advocate.
            (2) Appointment and term.--
                    (A) Appointment.--The presiding judge of the FISA
                Court of Review shall appoint the Special Advocate from
                the list of candidates submitted under subparagraph
                (B).
                    (B) List of candidates.--The Privacy and Civil
                Liberties Oversight Board shall submit to the presiding
                judge of the FISA Court of Review a list of not less
                than 5 qualified candidates to serve as Special
                Advocate.
                    (C) Security clearance.--An individual may be
                appointed Special Advocate without regard to whether
                the individual possesses a security clearance on the
                date of the appointment.
                    (D) Term and dismissal.--A Special Advocate shall
                be appointed for a term of 5 years and may be fired
                only for good cause shown, including the demonstrated
                inability to qualify for an adequate security
                clearance.
                    (E) Reappointment.--There shall be no limit to the
                number of consecutive terms served by a Special
                Advocate. The reappointment of a Special Advocate shall
                be made in the same manner as appointment of a Special
                Advocate.
                    (F) Acting special advocate.--If the position of
                Special Advocate is vacant, the presiding judge of the
                FISA Court of Review may appoint an Acting Special
                Advocate from among the qualified employees of the
                Office. If there are no such qualified employees, the
                presiding judge of the FISA Court of Review may appoint
                an Acting Special Advocate from the most recent list of
                candidates provided by the Privacy and Civil Liberties
                Oversight Board pursuant to subparagraph (B). The
                Acting Special Advocate shall have all of the powers of
                a Special Advocate and shall serve until a Special
                Advocate is appointed.
            (3) Employees.--The Special Advocate is authorized, without
        regard to the civil service laws and regulations, to appoint
        and terminate employees of the Office.
    (c) Security Clearances.--The appropriate departments, agencies,
and elements of the executive branch shall cooperate with the Office,
to the extent possible under existing procedures and requirements, to
expeditiously provide the Special Advocate and appropriate employees of
the Office with the security clearances necessary to carry out the
duties of the Special Advocate.
    (d) Duties and Authorities of the Special Advocate.--
            (1) In general.--The Special Advocate--
                    (A) shall review each application to the FISA Court
                by the Attorney General;
                    (B) shall review each decision of the FISA Court or
                the FISA Court of Review issued after the date of the
                enactment of this Act and all documents and other
                material relevant to such decision in a complete,
                unredacted form;
                    (C) shall participate in a proceeding before the
                FISA Court if appointed to participate by the FISA
                Court under section 4(a);
                    (D) may request to participate in a proceeding
                before the FISA Court;
                    (E) shall participate in such a proceeding if such
                request is granted;
                    (F) may request reconsideration of a decision of
                the FISA Court under section 4(b);
                    (G) may appeal or seek review of a decision of the
                FISA Court or the FISA Court of Review under section 5;
                and
                    (H) shall participate in such appeal or review.
            (2) Advocacy.--The Special Advocate shall protect
        individual rights by vigorously advocating before the FISA
        Court or the FISA Court of Review, as appropriate, in support
        of legal interpretations that minimize the scope of
        surveillance and the extent of data collection and retention.
            (3) Utilization of outside counsel.--The Special Advocate--
                    (A) may delegate to a competent outside counsel any
                duty or responsibility of the Special Advocate with
                respect to participation in a matter before the FISA
                Court, the FISA Court of Review, or the Supreme Court
                of the United States; and
                    (B) may not delegate to outside counsel any duty or
                authority set out in subparagraph (A), (B), (D), (F),
                or (G) of paragraph (1).
            (4) Availability of documents and material.--The FISA Court
        or the FISA Court of Review, as appropriate, shall order any
        agency, department, or entity to make available to the Special
        Advocate, or appropriate outside counsel if utilized by the
        Special Advocate under paragraph (3), any documents or other
        material necessary to carry out the duties described in
        paragraph (1).

SEC. 4. ADVOCACY BEFORE THE FISA COURT.

    (a) Appointment To Participate.--
            (1) In general.--The FISA Court may appoint the Special
        Advocate to participate in a FISA Court proceeding.
            (2) Standing.--If the Special Advocate is appointed to
        participate in a FISA Court proceeding pursuant to paragraph
        (1), the Special Advocate shall have standing as a party before
        the FISA Court in that proceeding.
    (b) Reconsideration of a FISA Court Decision.--
            (1) Authority to move for reconsideration.--The Special
        Advocate may move the FISA Court to reconsider any decision of
        the FISA Court made after the date of the enactment of this Act
        by petitioning the FISA Court not later than 30 days after the
        date on which all documents and materials relevant to the
        decision are made available to the Special Advocate.
            (2) Discretion of the fisa court.--The FISA Court shall
        have discretion to grant or deny a motion for reconsideration
        made pursuant to paragraph (1).
    (c) Amicus Curiae Participation.--
            (1) Motion by the special advocate.--The Special Advocate
        may file a motion with the FISA Court to permit and facilitate
        participation of amicus curiae, including participation in oral
        argument if appropriate, in any proceeding. The FISA Court
        shall have the discretion to grant or deny such a motion.
            (2) Facilitation by the fisa court.--The FISA Court may,
        sua sponte, permit and facilitate participation by amicus
        curiae, including participation in oral argument if
        appropriate, in proceedings before the FISA Court.
            (3) Regulations.--Not later than 180 days after the date of
        the enactment of this Act, the FISA Court shall promulgate
        rules to provide the public with information sufficient to
        allow interested parties to participate as amicus curiae.

SEC. 5. APPELLATE REVIEW.

    (a) Appeal of FISA Court Decisions.--
            (1) Authority to appeal.--The Special Advocate may appeal
        any decision of the FISA Court issued after the date of the
        enactment of this Act not later than 90 days after the date the
        decision is issued, unless it would be apparent to all
        reasonable jurists that such decision is dictated by statute or
        by precedent handed down after such date of enactment.
            (2) Standing as appellant.--If the Special Advocate appeals
        a decision of the FISA Court pursuant to paragraph (1), the
        Special Advocate shall have standing as a party before the FISA
        Court of Review in such appeal.
            (3) Mandatory review.--The FISA Court of Review shall
        review any FISA Court decision appealed by the Special Advocate
        and issue a decision in such appeal.
            (4) Standard of review.--The standards for a mandatory
        review of a FISA Court decision pursuant to paragraph (3) shall
        be--
                    (A) de novo with respect to issues of law; and
                    (B) clearly erroneous with respect to determination
                of facts.
            (5) Amicus curiae participation.--
                    (A) In general.--The FISA Court of Review shall
                accept amicus curiae briefs from interested parties in
                all mandatory reviews pursuant to paragraph (3) and
                shall provide for amicus participation in oral argument
                if appropriate.
                    (B) Regulations.--Not later than 180 days after the
                date of the enactment of this Act, the FISA Court of
                Review shall promulgate rules to provide the public
                with information sufficient to allow interested parties
                to participate as amicus curiae.
    (b) Review of FISA Court of Review Decisions.--
            (1) Authority.--The Special Advocate may seek a writ of
        certiorari from the Supreme Court of the United States for
        review of any decision of the FISA Court of Review.
            (2) Standing.--In any proceedings before the Supreme Court
        of the United States relating to a petition of certiorari filed
        under paragraph (1) and any proceedings in a matter for which
        certiorari is granted, the Special Advocate shall have standing
        as a party.

SEC. 6. DISCLOSURE.

    (a) Requirement To Disclose.--The Attorney General shall publicly
disclose--
            (1) all decisions issued by the FISA Court or the FISA
        Court of Review after July 10, 2003, that include a significant
        construction or interpretation of law;
            (2) any decision of the FISA Court appealed by the Special
        Advocate pursuant to this Act; and
            (3) any FISA Court of Review decision that is issued after
        an appeal by the Special Advocate.
    (b) Disclosure Described.--For each disclosure required by
subsection (a) with respect to a decision, the Attorney General shall
make available to the public documents sufficient--
            (1) to identify with particularity each legal question
        addressed by the decision and how such question was resolved;
            (2) to describe in general terms the context in which the
        matter arises;
            (3) to describe the construction or interpretation of any
        statute, constitutional provision, or other legal authority
        relied on by the decision; and
            (4) to indicate whether the decision departed from any
        prior decision of the FISA Court or FISA Court of Review.
    (c) Documents Described.--The Attorney General shall satisfy the
disclosure requirements in subsection (b) by--
            (1) releasing a FISA Court or FISA Court of Review decision
        in its entirety or as redacted;
            (2) releasing a summary of a FISA Court or FISA Court of
        Review decision; or
            (3) releasing an application made to the FISA Court, briefs
        filed before the FISA Court or the FISA Court of Review, or
        other materials, in full or as redacted.
    (d) Extensive Disclosure.--The Attorney General shall release as
much information regarding the facts and analysis contained in a
decision described in subsection (a) or documents described in
subsection (c) as is consistent with legitimate national security
concerns.
    (e) Timing of Disclosure.--
            (1) Decisions issued prior to enactment.--A decision issued
        prior to the date of the enactment of this Act that is required
        to be disclosed under subsection (a)(1) shall be disclosed not
        later than 180 days after the date of the enactment of this
        Act.
            (2) FISA court decisions.--The Attorney General shall
        release FISA Court decisions appealed by the Special Advocate
        not later than 30 days after the date the appeal is filed.
            (3) FISA court of review decisions.--The Attorney General
        shall release FISA Court of Review decisions appealed by the
        Special Advocate not later than 90 days after the date the
        appeal is filed.
    (f) Petition by the Special Advocate.--
            (1) Authority to petition.--The Special Advocate may
        petition the FISA Court or FISA Court of Review to order--
                    (A) the public disclosure of a decision of such a
                Court, and documents or other material relevant to such
                a decision, previously designated as classified
                information; or
                    (B) the release of an unclassified summary of such
                decisions and documents.
            (2) Contents of petition.--Each petition filed under
        paragraph (1) shall contain a detailed declassification
        proposal or a summary of the decision and documents that the
        Special Advocate proposes to have released publicly.
            (3) Role of the attorney general.--
                    (A) Copy of petition.--The Special Advocate shall
                provide to the Attorney General a copy of each petition
                filed under paragraph (1).
                    (B) Opposition.--The Attorney General may oppose a
                petition filed under paragraph (1) by submitting any
                objections in writing to the FISA Court or the FISA
                Court of Review, as appropriate, not later than 90 days
                after the date such petition was submitted.
            (4) Public availability.--Not less than 91 days after
        receiving a petition under paragraph (1), and taking into
        account any objections from the Attorney General made under
        paragraph (3)(B), the FISA Court or FISA Court of Review, as
        appropriate, shall declassify and make readily available to the
        public any decision, document, or other material requested in
        such petition, if such decision, document, or other material
        pertain to a decision that contains a significant construction
        or interpretation of law, to the greatest extent possible,
        consistent with legitimate national security considerations.
            (5) Effective date.--The Special Advocate may not file a
        petition under paragraph (1) until 181 days after the date of
        the enactment of this Act, except with respect to a decision
        appealed by the Special Advocate.

SEC. 7. ANNUAL REPORT TO CONGRESS.

    (a) Requirement for Annual Report.--The Special Advocate shall
submit to Congress an annual report on the implementation of this Act.
    (b) Contents.--Each annual report submitted under subsection (a)
shall--
            (1) detail the activities of the Office;
            (2) provide an assessment of the effectiveness of this Act;
        and
            (3) propose any new legislation to improve the functioning
        of the Office or the operation of the FISA Court or the FISA
        Court of Review.

SEC. 8. PRESERVATION OF RIGHTS.

    Nothing in this Act shall be construed--
            (1) to provide the Attorney General with authority to
        prevent the FISA Court or FISA Court of Review from
        declassifying decisions or releasing information pursuant to
        this Act; and
            (2) to eliminate the public's ability to secure information
        under section 552 of title 5, United States Code (commonly
        known as the ``Freedom of Information Act'') or any other
        provision of law.

Summary: FISA Court Reform Act of 2013 - Establishes as an independent establishment in the executive branch an Office of the Special Advocate to protect individual rights by advocating in cases before courts established by the Foreign Intelligence Surveillance Act of 1978 (FISA) in support of legal interpretations that minimize the scope of surveillance and the extent of data collection and retention. Directs the presiding judge of the FISA Court of Review to appoint a Special Advocate to serve as the head of such Office from a list of candidates submitted by the Privacy and Civil Liberties Oversight Board. Requires the Special Advocate to: (1) review each application to the FISA Court by the Attorney General and each decision of the FISA Court or the FISA Court of Review, and (2) participate in proceedings before the FISA Court when appointed to participate by such Court. Permits the Special Advocate to request to participate in such proceedings, request reconsideration of FISA Court decisions, and appeal or seek review of FISA Court or FISA Court of Review decisions. Directs such Courts to promulgate rules to provide the public with information sufficient to allow interested parties to participate as amicus curiae. Authorizes the Special Advocate to seek a writ of certiorari from the Supreme Court for review of any decision of the FISA Court of Review. Requires the Attorney General to publicly disclose: (1) all decisions issued by the FISA Court or the FISA Court of Review after July 10, 2003, that include a significant construction or interpretation of law, (2) any decision of the FISA Court appealed by the Special Advocate, and (3) any FISA Court of Review decision issued after an appeal by the Special Advocate. Provides for the release of as much information regarding the facts and analysis in such decisions as is consistent with legitimate national security concerns. Permits the Special Advocate to petition the FISA Court or FISA Court of Review for the public disclosure of decisions and related documents previously designated as classified or for the release of an unclassified summary of such materials.

FISA Court Reform Act of 2013


SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Renewable Energy
Investment Act of 2009''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this subtitle 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) Table of Contents.--

Sec. 1. Short title; etc.
                TITLE I--INVESTMENT IN RENEWABLE ENERGY

Sec. 101. Extension of renewable electricity production credit.
Sec. 102. Expansion and extension of new clean renewable energy bonds.
Sec. 103. Extension of investment tax credit for certain energy
                            property.
Sec. 104. Increase in credit for investment in advanced energy
                            facilities.
           TITLE II--INVESTMENT IN ALTERNATIVE FUEL PROPERTY

Sec. 201. Extension of credits for alcohol fuels.
Sec. 202. Extension of credits for biodiesel and renewable diesel.
                    TITLE III--INVESTMENT IN ETHANOL

Sec. 301. Research in and development of fungible biofuels.

                TITLE I--INVESTMENT IN RENEWABLE ENERGY

SEC. 101. EXTENSION OF RENEWABLE ELECTRICITY PRODUCTION CREDIT.

    (a) In General.--Subsection (d) of section 45 is amended--
            (1) by striking ``January 1, 2013'' in paragraph (1) and
        inserting ``January 1, 2015'', and
            (2) by striking ``January 1, 2014'' each place it appears
        in paragraphs (2), (3), (4), (6), (7), (9), and (11)(B) and
        inserting ``January 1, 2015''.
    (b) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.

SEC. 102. EXPANSION AND EXTENSION OF NEW CLEAN RENEWABLE ENERGY BONDS.

    (a) In General.--Paragraph (2) of section 54C(c) is amended by
inserting ``, for calendar years 2011, 2012, 2013, and 2014, an
additional $500,000,000 for each year, and, except as provided in
paragraph (5) for years after 2014, zero,'' after ``$800,000,000''.
    (b) Carryover of Unused Limitation.--Subsection (c) of section 54C
is amended by adding at the end the following new paragraph:
            ``(5) Carryover of unused limitation.--If for any calendar
        year--
                    ``(A) the amount allocated under paragraph (2) for
                such calendar year, exceeds
                    ``(B) the amount of bonds issued during such year
                which are designated under subsection (a) pursuant to
                such allocation,
        then the limitation amount under paragraph (2) for the
        following calendar year shall be increased by the amount of
        such excess.''.
    (c) Effective Date.--The amendments made by this section shall
apply to bonds issued after December 31, 2010.

SEC. 103. EXTENSION OF INVESTMENT TAX CREDIT FOR CERTAIN ENERGY
              PROPERTY.

    (a) Solar Energy Property.--Paragraphs (2)(A)(i)(II) and (3)(A)(ii)
of section 48(a) are each amended by striking ``January 1, 2017'' and
inserting ``January 1, 2019''.
    (b) Fuel Cell Property.--Subparagraph (D) of section 48(c)(1) is
amended by striking ``December 31, 2016'' and inserting ``December 31,
2018''.
    (c) Qualified Small Wind Energy Property.--Subparagraph (C) of
section 48(c)(4) is amended by striking ``December 31, 2016'' and
inserting ``December 31, 2018''.
    (d) Geothermal Heat Pump Systems.--Clause (vii) of section
48(a)(3)(A) is amended by striking ``January 1, 2017'' and inserting
``January 1, 2019''.
    (e) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.

SEC. 104. INCREASE IN CREDIT FOR INVESTMENT IN ADVANCED ENERGY
              FACILITIES.

    (a) In General.--Subparagraph (B) of section 48C(d)(1) is amended
by striking ``$2,300,000,000'' and inserting ``$4,000,000,000''.
    (b) Effective Date.--The amendment made by this section shall take
effect as if included in the amendments made by section 1302 of the
American Recovery and Reinvestment Tax Act of 2009.

           TITLE II--INVESTMENT IN ALTERNATIVE FUEL PROPERTY

SEC. 201. EXTENSION OF CREDITS FOR ALCOHOL FUELS.

    (a) In General.--Sections 40, 6426(b)(6), and 6427(e)(6)(A) are
each amended by striking ``2010'' each place it appears and inserting
``2011''.
    (b) Conforming Amendment.--Section 40(e)(1)(B) is amended by
striking ``2011'' and inserting ``2012''.
    (c) Effective Date.--The amendments made by this section shall
apply to sales and uses after the date of the enactment of this Act.

SEC. 202. EXTENSION OF CREDITS FOR BIODIESEL AND RENEWABLE DIESEL.

    (a) In General.--Sections 40A(g), 6426(c)(6), and 6427(e)(6)(B) are
each amended by striking ``December 31, 2009'' each place it appears
and inserting ``December 31, 2011''.
    (b) Effective Date.--The amendments made by this section shall
apply to sales and uses after the date of the enactment of this Act.

                    TITLE III--INVESTMENT IN ETHANOL

SEC. 301. RESEARCH IN AND DEVELOPMENT OF FUNGIBLE BIOFUELS.

    There is authorized to be appropriated for advanced biofuels
research, development, and demonstration that will create fuels that
are fungible in existing infrastructure $100,000,000.

Summary: Renewable Energy Investment Act of 2009 - Amends the Internal Revenue Code to: (1) extend through 2014 the tax credit for producing electricity from renewable resources. (2) increase and extend through 2014 the authority for issuing new clean renewable energy bonds. (3) extend through 2018 the energy tax credit for investment in solar energy and fuel cell property, small wind energy property, and geothermal heat pump systems. (4) increase the energy tax credit for investment in advanced energy facilities. And (5) extend through 2011 the income and excise tax credits for alcohol fuels, biodiesel, and renewable diesel. Authorizes appropriations for advanced biofuels research, development, and demonstration that will create fuels that are fungible in existing infrastructure.

To enhance the energy security of the United States by encouraging investments in renewable and alternative energy and to authorize appropriations for research in and development of fungible biofuels.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mandate Prevention Act of 2010''.

SEC. 2. LEGISLATION SUBJECT TO POINT OF ORDER.

    (a) In General.--Section 425(a) of the Congressional Budget Act of
1974 is amended by striking ``and'' at the end of paragraph (1), by
striking the period at the end of paragraph (2) and by inserting ``;
and'', and by adding at the end the following new paragraph:
            ``(3) Any bill, joint resolution, amendment, motion, or
        conference report that would increase the direct costs of
        Federal private sector mandates by an amount that causes the
        thresholds specified in section 424(b)(1) to be exceeded,
        unless--
                    ``(A) the bill, joint resolution, amendment,
                motion, or conference report provides new budget
                authority or new entitlement authority in the House of
                Representatives or direct spending authority in the
                Senate for each fiscal year for such mandates included
                in the bill, joint resolution, amendment, motion, or
                conference report in an amount equal to or exceeding
                the direct costs of such mandate; or
                    ``(B) the bill, joint resolution, amendment,
                motion, or conference report includes an authorization
                for appropriations in an amount equal to or exceeding
                the direct costs of such mandate, and--
                            ``(i) identifies a specific dollar amount
                        of the direct costs of such mandate for each
                        year up to 10 years during which such mandate
                        shall be in effect under the bill, joint
                        resolution, amendment, motion or conference
                        report, and such estimate is consistent with
                        the estimate determined under subsection (e)
                        for each fiscal year;
                            ``(ii) identifies any appropriation bill
                        that is expected to provide for Federal funding
                        of the direct cost referred to under clause
                        (i); and
                            ``(iii)(I) provides that for any fiscal
                        year the responsible Federal agency shall
                        determine whether there are insufficient
                        appropriations for that fiscal year to provide
                        for the direct costs under clause (i) of such
                        mandate, and shall (no later than 30 days after
                        the beginning of the fiscal year) notify the
                        appropriate authorizing committees of Congress
                        of the determination and submit either--
                                    ``(aa) a statement that the agency
                                has determined, based on a re-estimate
                                of the direct costs of such mandate,
                                after consultation with State, local,
                                and tribal governments, that the amount
                                appropriated is sufficient to pay for
                                the direct costs of such mandate; or
                                    ``(bb) legislative recommendations
                                for either implementing a less costly
                                mandate or making such mandate
                                ineffective for the fiscal year;
                            ``(II) provides for expedited procedures
                        for the consideration of the statement or
                        legislative recommendations referred to in
                        subclause (I) by Congress no later than 30 days
                        after the statement or recommendations are
                        submitted to Congress; and
                            ``(III) provides that such mandate shall--
                                    ``(aa) in the case of a statement
                                referred to in subclause (I)(aa), cease
                                to be effective 60 days after the
                                statement is submitted unless Congress
                                has approved the agency's determination
                                by joint resolution during the 60-day
                                period;
                                    ``(bb) cease to be effective 60
                                days after the date the legislative
                                recommendations of the responsible
                                Federal agency are submitted to
                                Congress under subclause (I)(bb) unless
                                Congress provides otherwise by law; or
                                    ``(cc) in the case that such
                                mandate that has not yet taken effect,
                                continue not to be effective unless
                                Congress provides otherwise by law.''.
    (b) Committee on Appropriations.--Section 425(c)(1) of the
Congressional Budget Act of 1974 is amended by inserting ``or a Federal
private sector mandate'' after ``Federal intergovernmental mandate''
each place it appears.
    (c) Determinations of Federal Private Sector Mandate Levels.--
Section 425(e) of the Congressional Budget Act of 1974 is amended by
inserting ``and Federal private sector mandates'' after ``Federal
mandates''.

SEC. 3. UNFUNDED MANDATES POINT OF ORDER IN THE RULES OF THE HOUSE OF
              REPRESENTATIVES.

    Clause 11(b) of rule XVIII of the Rules of the House of
Representatives is amended by inserting before the period the
following: ``or a Federal private sector mandate the direct costs of
which exceed the threshold otherwise specified for a reported bill or
joint resolution in section 424(b)(1) of such Act''.

SEC. 4. EQUALIZATION OF THRESHOLD BETWEEN PRIVATE SECTOR AND
              INTERGOVERNMENTAL MANDATES.

    Section 424(b)(1) of the Congressional Budget Act of 1974 is
amended by striking ``$100,000,000'' and inserting ``$50,000,000''.

Summary: Mandate Prevention Act of 2010 - Amends the Congressional Budget Act of 1974 (CBA) to make it out of order to consider in either chamber of Congress any legislation that would increase the direct costs of federal private sector mandates by an amount that causes the applicable thresholds to be exceeded, unless the legislation: (1) provides new budget or entitlement authority in the House of Representatives or direct spending authority in the Senate for each fiscal year for such mandates in an amount equal to or exceeding the direct costs of each such mandate. Or (2) includes an authorization of appropriations in an amount equal to or exceeding the direct costs of such mandates and makes other specified arrangements for up to 10 years during which each mandate shall be in effect under the legislation. Applies such prohibition to any legislative provision increasing direct costs of a federal private sector mandate in any legislation reported by a congressional appropriations committee. Amends Rule XVIII of the Rules of the House to state that the Committee of the Whole may be precluded from considering an amendment proposing only to strike an unfunded federal private sector mandate from the portion of the bill then open to amendment only by specific terms of a special order of the House. Amends the CBA to equalize the threshold between private sector and intergovernmental mandates.

To amend title IV of the Congressional Budget Act of 1974 and the Rules of the House of Representatives to make Federal private sector mandates subject to a point of order, and for other purposes.