SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Advisory Commission on Tax
Reform and Simplification Act of 2001''.

SEC. 2. PURPOSE.

    The purpose of this Act is to establish a commission to study and
report back to Congress recommendations on simplifying, reforming, or
replacing the Internal Revenue Code of 1986.

SEC. 3. FINDINGS.

    The Congress finds the following:
            (1) The Internal Revenue Code of 1986 is overly complex,
        imposes significant burdens on individuals, businesses, and the
        economy, is extremely difficult for the Internal Revenue
        Service to administer, and is in need of fundamental reform and
        simplification.
            (2) Many of the problems encountered by taxpayers in
        dealing with the Internal Revenue Service--especially those
        arising from misunderstandings of the Code--could be eliminated
        or alleviated by fundamental reform and simplification.
            (3) The Internal Revenue Service faces continual difficulty
        in administering an overly lengthy, complex, and confusing tax
        code.
            (4) Taxpayers and tax experts have repeatedly called for a
        simplification of the current tax code.
            (5) The complexity of the current code places a significant
        burden on individual filers, including extensive record
        keeping, time requirements to prepare returns, gaining an
        understanding of the exemptions for which they may qualify, and
        other burdens. This has forced the majority of taxpayers to
        turn to tax professionals to prepare their tax returns.
            (6) Congress is continually modifying and correcting the
        Code, leading to annual uncertainty and only adding to the
        patchwork of complexity and confusion.
            (7) The Federal Government's present fiscal outlook for
        continuing and sustained budget surpluses provides a unique
        opportunity for the Congress to consider measures for
        fundamental reform and simplification of the tax laws.
            (8) Recent efforts to simplify or reform the tax laws have
        not been successful due in part to the difficulty of developing
        broad-based, nonpartisan support for proposals to make such
        changes.

SEC. 4. ESTABLISHMENT OF A NATIONAL COMMISSION ON TAX REFORM AND
              SIMPLIFICATION.

    (a) In General.--To carry out the purposes of this Act, there is
established within the legislative branch a National Advisory
Commission on Tax Reform and Simplification (in this Act referred to as
the ``Commission''), comprised of 15 members. The membership of the
Commission shall be as follows:
            (1) 3 members appointed by the President, 2 from the
        executive branch of the Government and 1 from private life.
            (2) 4 members appointed by the majority leader of the
        Senate, 1 from Members of the Senate and 3 from private life.
            (3) 2 members appointed by the minority leader of the
        Senate, 1 from Members of the Senate and 1 from private life.
            (4) 4 members appointed by the Speaker of the House of
        Representatives, 1 from Members of the House of Representatives
        and 3 from private life.
            (5) 2 members appointed by the minority leader of the House
        of Representatives, 1 from Members of the House of
        Representatives and 1 from private life.
    (b) Sense of Congress.--It is the sense of Congress that the
President and congressional leadership should draw from a number of
important areas of expertise in composing the Commission, including tax
experts familiar with corporate tax issues, international tax issues,
small business tax issues, and family and individual tax issues.
    (c) Appointments.--Appointments to the Commission shall be made not
later than 45 days after the date of the enactment of this Act.

SEC. 5. RULES OF THE COMMISSION.

    (a) Quorum.--Nine members of the Commission shall constitute a
quorum for conducting the business of the Commission.
    (b) Initial Meeting.--If, after 60 days from the date of the
enactment of this Act, 5 or more members of the Commission have been
appointed, members who have been appointed may meet and select the
Chair (or Co-chairs) who thereafter shall have the authority to begin
the operations of the Commission, including the hiring of staff.
    (c) Rules.--The Commission may adopt such other rules as it
considers appropriate.
    (d) Vacancies.--Any vacancy in the Commission shall not affect its
powers, but shall be filled in the same manner in which the original
appointment was made. Any meeting of the Commission or any subcommittee
thereof may be held in executive session to the extent that the Chair
(Co-Chairs, if elected) or a majority of the members of the Commission
or subcommittee determine appropriate.
    (e) Continuation of Membership.--Any individual who appointed a
member to the Commission by virtue of holding a position described in
section 4 ceases to hold such position before the report of the
Commission is submitted, that member may continue as a member for not
longer than the 30-day period beginning on the date that such
individual ceases to hold such position.

SEC. 6. DUTIES OF THE COMMISSION.

    (a) In General.--The duties of the Commission shall include--
            (1) to conduct, for a period of not to exceed 18 months
        from the date of its first meeting, the review described in
        subsection (b); and
            (2) to submit to the Congress a report of the results of
        such review, including recommendations for fundamental reform
        and simplification of the Internal Revenue Code of 1986, as
        described in section 10.
    (b) Review and Issuing Proposals.--The Commission shall review and,
when applicable, issue proposals on--
            (1) the present structure and provisions of the Internal
        Revenue Code of 1986, especially with respect to--
                    (A) its impact on the economy (including the impact
                on savings, capital formation, capital investment, and
                international trade);
                    (B) its impact on families and the workforce
                (including issues relating to distribution of tax
                burden and impact on small businesses);
                    (C) the predictability of the tax code from year to
                year;
                    (D) the compliance cost to taxpayers and
                businesses; and
                    (E) the ability of the Internal Revenue Service to
                administer such provisions;
            (2) whether tax systems imposed under the laws of other
        countries could provide more efficient, simple, and fair
        methods of funding the revenue requirements of the Government;
            (3) whether the income tax should be replaced with a tax
        imposed in a different manner or on a different base; and
            (4) whether the Internal Revenue Code of 1986 can be
        simplified, absent wholesale restructuring or replacement
        thereof.

SEC. 7. POWERS OF THE COMMISSION.

    (a) In General.--The Commission or, on the authorization of the
Commission, any subcommittee or member thereof, may, for the purpose of
carrying out the provisions of this Act, hold such hearings and sit and
act at such times and places, take such testimony, receive such
evidence, and administer such oaths, as the Commission or such
designated subcommittee or designated member may deem advisable.
    (b) Contracting.--The Commission may, to such extent and in such
amounts as are provided in appropriation Acts, enter into contracts to
enable the Commission to discharge its duties under this Act.
    (c) Assistance From Federal Agencies and Offices.--
            (1) Information.--The Commission is authorized to secure
        directly from any executive department, bureau, agency, board,
        commission, office, independent establishment, or
        instrumentality of the Government, as well as from any
        committee or other office of the legislative branch, such
        information, suggestions, estimates, and statistics as it
        requires for the purposes of its review and report. Each such
        department, bureau, agency, board, commission, office,
        establishment, instrumentality, or committee shall, to the
        extent not prohibited by law, furnish such information,
        suggestions, estimates, and statistics directly to the
        Commission, upon request made by the Chair (Co-chairs, if
        elected).
            (2) Treasury department.--The Secretary of the Treasury is
        authorized on a nonreimbursable basis to provide the Commission
        with administrative services, funds, facilities, staff, and
        other support services for the performance of the Commission's
        functions.
            (3) General services administration.--The Administrator of
        General Services shall provide to the Commission on a
        nonreimbursable basis such administrative support services as
        the Commission may request.
            (4) Joint committee on taxation.--The staff of the Joint
        Committee on Taxation is authorized on a nonreimbursable basis
        to provide the Commission with such legal, economic, or policy
        analysis, including revenue estimates, as the Commission may
        request.
            (5) Other assistance.--In addition to the assistance set
        forth in paragraphs (1), (2), (3), and (4), departments and
        agencies of the United States are authorized to provide to the
        Commission such services, funds, facilities, staff, and other
        support services as they may deem advisable and as may be
authorized by law.
            (6) Postal services.--The Commission may use the United
        States mails in the same manner and under the same conditions
        as departments and agencies of the United States.
            (7) Gifts.--The Commission may accept, use, and dispose of
        gifts or donations of services or property in carrying out its
        duties under this Act.

SEC. 8. STAFF OF THE COMMISSION.

    (a) In General.--The Chair (Co-Chairs, if elected), in accordance
with rules agreed upon by the Commission, may appoint and fix the
compensation of a staff director and such other personnel as may be
necessary to enable the Commission to carry out its functions without
regard to the provisions of title 5, United States Code, governing
appointments in the competitive service, and without regard to the
provisions of chapter 51 and subchapter III or chapter 53 of such title
relating to classification and General Schedule pay rates, except that
no rate of pay fixed under this subsection may exceed the equivalent of
that payable to a person occupying a position at level V of the
Executive Schedule under section 5316 of title 5, United States Code.
Any Federal Government employee may be detailed to the Commission
without reimbursement from the Commission, and such detailee shall
retain the rights, status, and privileges of his or her regular
employment without interruption.
    (b) Consultant Services.--The Commission is authorized to procure
the services of experts and consultants in accordance with section 3109
of title 5, United States Code, but at rates not to exceed the daily
rate paid a person occupying a position at level IV of the Executive
Schedule under section 5315 of title 5, United States Code.

SEC. 9. COMPENSATION AND TRAVEL EXPENSES.

    (a) Compensation.--
            (1) In general.--Except as provided in paragraph (2), each
        member of the Commission may be compensated at not to exceed
        the daily equivalent of the annual rate of basic pay in effect
        for a position at level IV of the Executive Schedule under
        section 5315 of title 5, United States Code, for each day
        during which that member is engaged in the actual performance
        of the duties of the Commission.
            (2) Exception.--Members of the Commission who are officers
        or employees of the United States or Members of Congress shall
        receive no additional pay on account of their service on the
        Commission.
    (b) Travel Expenses.--While away from their homes or regular places
of business in the performance of services for the Commission, members
of the Commission shall be allowed travel expenses, including per diem
in lieu of subsistence, in the same manner as persons employed
intermittently in the Government service are allowed expenses under
section 5703(b) of title 5, United States Code.

SEC. 10. REPORT OF THE COMMISSION; TERMINATION.

    (a) Report.--Not later than 18 months after the date of the first
meeting of the Commission, the Commission shall submit a report to the
Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate. The report of the Commission shall
describe the results of its review under section 6(b), shall make such
recommendations for fundamental reform and simplification of the
Internal Revenue Code of 1986 as the Commission considers appropriate,
and shall describe the expected impact of such recommendations on the
economy and progressivity and general administrability of the tax laws.
    (b) Termination.--
            (1) In general.--The Commission, and all the authorities of
        this Act, shall terminate on the date which is 90 days after
        the date on which the report is required to be submitted under
        subsection (a).
            (2) Concluding activities.--The Commission may use the 90-
        day period referred to in paragraph (1) for the purposes of
        concluding its activities, including providing testimony to
        committees of Congress concerning its report and disseminating
        that report.
    (c) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary for the activities of the
Commission. Until such time as funds are specifically appropriated for
such activities, $2,000,000 shall be available from fiscal year 2001
funds appropriated to the Department of the Treasury, ``Departmental
Offices'' account, for the activities of the Commission, to remain
available until expended.

Summary: National Advisory Commission on Tax Reform and Simplification Act of 2001 - Establishes within the legislative branch a National Advisory Commission on Tax Reform and Simplification which shall review and, when applicable, issue proposals on: (1) the present structure and provisions of the Internal Revenue Code. (2) whether tax systems imposed under the laws of other countries could provide more efficient, simple, and fair methods of funding the revenue requirements of the Government. (3) whether the income tax should be replaced with a tax imposed in a different manner or on a different base. And (4) whether the Internal Revenue Code can be simplified, absent wholesale restructuring or replacement. Authorizes appropriations for the Commission. Terminates the Commission after the submission of a report.

To provide for the establishment of a commission to review and make recommendations to Congress on the reform and simplification of the Internal Revenue Code of 1986.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Defense Reinvestment and High-Tech
Job Creation Act of 1993''.

SEC. 2. DEFENSE CONVERSION CREDIT.

    (a) General Rule.--Section 46 of the Internal Revenue Code of 1986
(relating to amount of investment credit) is amended--
            (1) by striking ``and'' at the end of paragraph (2),
            (2) by striking the period at the end of paragraph (3) and
        inserting ``, and'', and
            (3) by adding at the end thereof the following new
        paragraph:
            ``(4) the defense conversion credit.''
    (b) Defense Conversion Credit.--Section 48 of such Code is amended
by adding at the end thereof the following new subsection:
    ``(c) Defense Conversion Credit.--
            ``(1) In general.--For purposes of section 46, the defense
        conversion credit for any taxable year is the sum of--
                    ``(A) the defense conversion employment credit for
                the taxable year, and
                    ``(B) the defense conversion investment credit for
                the taxable year.
            ``(2) Defense conversion employment credit.--
                    ``(A) In general.--The defense conversion
                employment credit for any taxable year is 10 percent of
                the qualified wages paid or incurred by a qualified
                employer during such year.
                    ``(B) Qualified wages.--For purposes of this
                subsection--
                            ``(i) In general.--The term `qualified
                        wages' means the wages (as defined in clause
                        (ii)) paid or incurred by the qualified
                        employer during the taxable year to, and
                        amounts paid or incurred by the qualified
                        employer to third parties for retraining
                        expenses with respect to, qualified conversion
                        employees during the period commencing on July
                        31, 1993, and ending on December 31, 1995 (`the
                        qualified period').
                            ``(ii) Wages defined.--Except as provided
                        in subparagraph (C)(ii), the term `wages' has
                        the meaning given to such term by subsection
                        (b) of section 3306 (determined without regard
                        to any dollar limitation contained in such
                        section), but the amount of wages during any
                        taxable year which may be taken into account
                        with respect to any individual shall not exceed
                        25 percent of the wages (determined without
                        regard to this subsection) paid to such
                        individual during such taxable year or portion
                        thereof included within the qualified period.
                            ``(iii) Retraining expenses.--The term
                        `retraining expenses' includes all amounts paid
                        or incurred with respect to educational or
                        training programs in which a qualified
                        conversion employee participates to learn or
                        improve skills necessary or useful to such
                        employee's employment in the qualified
                        employer's nondefense-related business.
                    ``(C) Qualified conversion employees.--
                            ``(i) In general.--For purposes of this
                        subsection, the term `qualified conversion
                        employees' means an employee of a qualified
                        employer who had been employed by the qualified
                        employer or another employer in a defense-
                        related business and who is employed by the
                        qualified employer in a nondefense-related
                        business during the taxable year.
                            ``(ii) Proration in case of dual
                        employment.--If a qualified conversion employee
                        is employed by the qualified employer in both a
                        defense-related business and a nondefense-
                        related business during the taxable year, only
                        the portion of the employee's wages properly
                        allocable to employment in the nondefense-
                        related business shall be treated as `wages'
                        for purposes of subparagraph (B)(ii).
                    ``(D) Qualified employer.--For purposes of this
                paragraph, a qualified employer is an employer which is
                engaged in a qualified business (as defined in
                paragraph (3)(D)).
            ``(3) Defense conversion investment credit.--
                    ``(A) In general.--The defense conversion
                investment credit for any taxable year is the
                applicable percentage of the qualified conversion
                investment by a qualified business during the taxable
                year.
                    ``(B) Applicable percentage.--For purposes of this
                paragraph--
                            ``(i) In general.--The applicable
                        percentage shall be 7 percent for all taxable
                        years ending after December 31, 1992, and on or
                        before December 31, 1994, and shall be 5
                        percent for all taxable years ending after
                        December 31, 1994, and on or before December
                        31, 1999.
                            ``(ii) Incremental employment incentive
                        percentage.--The applicable percentage shall be
                        10 percent for any taxable year ending after
                        December 31, 1992, and on or before December
                        31, 1994, and shall be 8 percent for any
                        taxable year ending after December 31, 1994,
                        and on or before December 31, 1999, if in such
                        year the number of employees of the qualified
                        business increases 4 percent or more over the
                        average number of employees of the qualified
                        business during the 3 preceding years (the
                        `qualifying increase').
                            ``(iii) Recapture in case of decreased
                        employment.--If a qualified business claims the
                        benefit of the incremental employment incentive
                        percentage under clause (ii), and its average
                        employment during any of the 3 years following
                        the year in which the benefit of the increased
                        percentage was claimed falls below the
                        qualifying increase level (a `disqualifying
                        decrease'), the qualified business shall
                        increase its tax liability for the year during
                        which the disqualifying decrease occurred by
                        the difference between the credit to which it
                        would have been entitled under clause (i) and
                        the credit claimed under clause (ii).
                    ``(C) Qualified conversion investment.--For
                purposes of this paragraph--
                            ``(i) In general.--The term `qualified
                        conversion investment' means the costs paid or
                        incurred by a qualified business during the
                        taxable year for the purpose of acquiring,
                        constructing, creating, or developing any
                        tangible or intangible assets, in connection
                        with the conduct of the qualified business'
                        nondefense-related business, except that such
                        term shall not include direct production costs
                        of any property held by the qualified business
                        for sale to customers in the ordinary course of
                        its trade or business.
                            ``(ii) Intangible assets.--The term
                        `intangible assets' includes all `intangible
                        property' as defined in section 936(h)(3)(B)
                        (other than literary, musical or artistic
                        compositions) and specifically includes
                        processes and products, models, and prototypes.
                    ``(D) Qualified business.--For purposes of this
                subsection and pursuant to regulations to be prescribed
                by the Secretary--
                            ``(i) In general.--The term `qualified
                        business' means any corporation, partnership,
                        or sole proprietorship or separate unit thereof
                        in existence on January 1, 1993, which derived
                        a substantial portion of its gross receipts or
                        incurred a substantial portion of its gross
                        costs during the 5 years preceding January 1,
                        1993, from 1 or more defense-related
                        businesses, and which derives a significant
                        portion of its gross receipts from (or incurs a
                        significant amount of costs in acquiring or
                        developing) 1 or more nondefense-related
                        businesses during the taxable year.
                            ``(ii) Defense-related business.--A
                        `defense-related business' is an activity in
                        connection with the development or production
                        (pursuant to a contract or subcontract) of any
                        property designed, modified, or equipped for
                        military purposes (including NASA).
                            ``(iii) Nondefense-related business.--A
                        `nondefense-related business' is any activity
                        in connection with the development or
                        production of any property not designed,
                        modified, or equipped for military purposes
                        which uses a significant portion of assets and
                        employees which had been employed in a defense-
                        related business.''
    (c) Accelerated Depreciation of Excess Defense Conversion
Property.--
            (1) Subsection (b)(3) of section 168 of such Code is
        amended by adding at the end thereof the following new
        subparagraph:
                    ``(F) Property described in subsection
                (e)(3)(B)(vii).''
            (2) Subsection (e)(3)(B) of section 168 of such Code is
        amended by striking ``and'' at the end of clause (v), by
        striking the period at the end of clause (vi) and inserting ``,
        and'', and by adding at the end thereof the following new
        clause:
                            ``(vii) any qualifying excess defense
                        conversion property.''
            (3) Subsection (i) of section 168 of such Code is amended
        by adding at the end thereof the following new paragraph:
            ``(14) Qualifying excess defense conversion property.--
                    ``(A) The term `qualifying excess defense
                conversion property' means, with respect to property
                owned or leased by the taxpayer and otherwise subject
                to depreciation under this section and which is `excess
                defense conversion property' (as defined in
                subparagraph (B)), the basis of property (or the
                portion thereof) constituting excess defense conversion
                property owned by the taxpayer or the total discounted
                cost of lease obligations during the remaining term of
                the lease applicable to excess conversion property
                leased by the taxpayer.
                    ``(B) The term `excess defense conversion property'
                means property that--
                            ``(i) has been used by the taxpayer in a
                        defense-related business (as defined in section
                        48(c)(3)(D)); and
                            ``(ii) is not being used in the taxable
                        year, and is not reasonably expected to be used
                        in the foreseeable future, in a defense-related
                        business.
                    ``(C) Any deductions claimed by a taxpayer with
                respect to property reported on its return as
                qualifying excess defense conversion property and which
                is later determined as not constituting excess defense
                conversion property shall be recaptured at the rate of
                150 percent of the deductions so claimed.
                    ``(D) For purposes of this section, the amount of
                the property's basis constituting qualifying excess
                defense conversion property shall be considered to be
                placed in service on the first day of the taxable year
                in which the property is determined to constitute
                qualifying excess defense conversion property.''
    (d) Effective Date.--The amendments made by this section shall take
effect on July 31, 1993.

Summary: Defense Reinvestment and High-Tech Job Creation Act of 1993 - Amends the Internal Revenue Code to allow a tax credit for defense conversion equal to the defense conversion employment credit and the defense conversion investment credit . Makes qualified excess defense conversion property eligible for the straight-line depreciation method and classifies it as five-year depreciable property.


SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Biodiesel Energy
Development Act of 1997''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
                  TITLE I--ALTERNATIVE FUELS--GENERAL

Sec. 101. Definitions.
Sec. 102. Amendments to the Energy Policy and Conservation Act.
Sec. 103. Minimum Federal fleet requirement.
           TITLE II--ALTERNATIVE FUELS--NON-FEDERAL PROGRAMS

Sec. 201. State and local incentives programs.
Sec. 202. Alternative fuel bus program.
Sec. 203. Alternative fuel use in nonroad vehicles, engines, and marine
                            vessels.
   TITLE III--AVAILABILITY AND USE OF REPLACEMENT FUELS, ALTERNATIVE
                 FUELS, AND ALTERNATIVE FUELED VEHICLES

Sec. 301. Mandate for alternative fuel providers.
Sec. 302. Replacement fuel supply and demand program.
Sec. 303. Modification of goals; additional rulemaking authority.
Sec. 304. Fleet requirement program.
Sec. 305. Credits.
Sec. 306. Secretary's recommendation to Congress.

                  TITLE I--ALTERNATIVE FUELS--GENERAL

SEC. 101. DEFINITIONS.

    Section 301 of the Energy Policy Act of 1992 (42 U.S.C. 13211) is
amended--
            (1) in paragraph (2), by striking ``derived from biological
        materials'' and inserting ``derived from domestically produced
        renewable biological materials (including biodiesel) at
        mixtures not less than 20 percent by volume'';
            (2) in paragraph (8), by striking subparagraph (B) and
        inserting the following:
                    ``(B) a motor vehicle (other than an automobile) or
                marine vessel that is capable of operating on
                alternative fuel, gasoline, or diesel fuel, or an
                approved blend of alternative fuel and petroleum-based
                fuel.'';
            (3) by redesignating paragraphs (11) through (14) as
        paragraphs (12), (14), (15), and (16), respectively;
            (4) by inserting after paragraph (10) the following:
            ``(11) the term `heavy duty motor vehicle' means a motor
        vehicle or marine vessel that is greater than 8,500 pounds
        gross vehicle weight rating;'';
            (5) by inserting after paragraph (12) (as redesignated by
        paragraph (3)) the following:
            ``(13) the term `marine vessel' means a motorized
        watercraft or other artificial contrivance used as a means of
        transportation primarily on the navigable waters of the United
        States;'';
            (6) in paragraph (15) (as redesignated by paragraph (3)),
        by striking ``biological materials'' and inserting
        ``domestically produced renewable biological materials
        (including biodiesel)''.

SEC. 102. AMENDMENTS TO THE ENERGY POLICY AND CONSERVATION ACT.

    Section 400AA of the Energy Policy and Conservation Act (42 U.S.C.
6374) is amended--
            (1) in the second sentence of subsection (a)(3)(B), by
        striking ``vehicles converted to use alternative fuels may be
        acquired if, after conversion,'' and inserting ``existing fleet
        vehicles may be converted to use alternative fuels at the time
        of a major vehicle overhaul or rebuild, or vehicles that have
        been converted to use alternative fuels may be acquired, if'';
        and
            (2) in subsection (g)--
                    (A) in paragraph (2), by striking ``derived from
                biological materials'' and inserting ``derived from
                domestically produced renewable biological materials
                (including biodiesel) at mixtures not less than 20
                percent by volume'';
                    (B) in paragraph (5), by striking subparagraph (B)
                and inserting the following:
                    ``(B) a motor vehicle (other than an automobile) or
                marine vessel that is capable of operating on
                alternative fuel, gasoline, or diesel fuel, or an
                approved blend of alternative fuel and petroleum-based
                fuel; and''; and
                    (C) in paragraph (6), by inserting ``or marine
                vessel'' [Same questions as above.] after ``a
                vehicle''.

SEC. 103. MINIMUM FEDERAL FLEET REQUIREMENT.

    Section 303 of the Energy Policy Act of 1992 (42 U.S.C. 13212) is
amended--
            (1) by redesignating subsections (c) through (f) as
        subsections (d) through (g), respectively; and
            (2) by inserting after subsection (b) the following:
    ``(c) Heavy Duty and Dual-Fueled Vehicle Compliance Credits.--
            ``(1) In general.--For purposes of meeting the requirements
        of this section, the Secretary, in consultation with the
        Administrator of General Services, if appropriate, shall permit
        a Federal fleet to acquire 1 heavy duty alternative fueled
        vehicle in place of 2 light duty alternative fueled vehicles.
            ``(2) Additional credits.--For purposes of this section,
        the Secretary, in consultation with the Administrator of
        General Services, if appropriate, shall permit a Federal fleet
        to take an additional credit for the purchase and documented
        use of alternative fuel used in a dual-fueled vehicle,
        comparable conventionally-fueled motor vehicle, or marine
        vessel.
            ``(3) Accounting.--
                    ``(A) In general.--In allowing a credit for the
                purchase of a dual-fueled vehicle or alternative fuel,
                the Secretary may request a Federal agency to provide
                an accounting of the purchase.
                    ``(B) Guidelines.--The Secretary shall include any
                request made under subparagraph (A) in the guidelines
                required under section 308.
            ``(4) Fuel and vehicle neutrality.--The Secretary shall
        carry out this subsection in a manner that is, to the maximum
        extent practicable, neutral with respect to the type of fuel
        and vehicle used.''.

                         TITLE II--ALTERNATIVE

                      FUELS--NON-FEDERAL PROGRAMS

SEC. 201. STATE AND LOCAL INCENTIVES PROGRAMS.

    (a) Establishment of Program.--Section 409(a) of the Energy Policy
Act of 1992 (42 U.S.C. 13235(a)) is amended--
            (1) in paragraph (2)(A), by striking ``alternative fueled
        vehicles'' and inserting ``light and heavy duty alternative
        fueled vehicles and increasing the use of alternative fuels'';
        and
            (2) in paragraph (3)--
                    (A) in subparagraph (B), by inserting after
                ``introduction of'' the following: ``converted or
                acquired light and heavy duty'';
                    (B) in subparagraph (E), by inserting after ``of
                sales of'' the following: ``, incentives toward use of,
                and reporting requirements relating to''; and
                    (C) in subparagraph (G)--
                            (i) by redesignating clauses (i) through
                        (iii) as clauses (ii) through (iv),
                        respectively; and
                            (ii) by inserting after ``cost of--'' the
                        following:
                    ``(i) alternative fuels;''.
    (b) Federal Assistance to States.--Section 409(b) of the Energy
Policy Act of 1992 (42 U.S.C. 13235(b)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (B), by striking ``and'' at the
                end;
                    (B) in subparagraph (C), by striking the period at
                the end and inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(D) grants of Federal financial assistance for the
        incremental purchase cost of alternative fuels.'';
            (2) in paragraph (2)(B), by inserting after ``be
        introduced'' the following: ``and the volume of alternative
        fuel likely to be consumed''; and
            (3) in paragraph (3)--
                    (A) by inserting ``alternative fuels and'' after
                ``in procuring''; and
                    (B) by inserting ``fuels and'' after ``of such''.
    (c) General Provisions.--Section 409(c)(2)(A) of the Energy Policy
Act of 1992 (42 U.S.C. 13235(c)(2)(A)) is amended by inserting after
``alternative fueled vehicles in use'' the following: ``and volume of
alternative fuel consumed''.

SEC. 202. ALTERNATIVE FUEL BUS PROGRAM.

    Section 410(c) of the Energy Policy Act of 1992 (42 U.S.C.
13236(c)) is amended in the second sentence by striking ``and the
conversion of school buses to dedicated vehicles'' and inserting ``the
incremental cost of alternative fuels used in flexible fueled school
buses, and the conversion of school buses to alternative fueled
vehicles''.

SEC. 203. ALTERNATIVE FUEL USE IN NONROAD VEHICLES, ENGINES, AND MARINE
              VESSELS.

    Section 412 of the Energy Policy Act of 1992 (42 U.S.C. 13238) is
amended--
            (1) in the section heading, by striking ``and engines'' and
        inserting ``, engines, and marine vessels'';
            (2) by striking ``vehicles and engines'' each place it
        appears in subsections (a) and (b) and inserting ``vehicles,
        engines, and marine vessels'';
            (3) in subsection (a)--
                    (A) in the subsection heading, by striking
                ``Nonroad Vehicles and Engines'' and inserting ``In
                General'';
                    (B) in paragraph (1)--
                            (i) in the first sentence, by striking ``a
                        study'' and inserting ``studies''; and
                            (ii) in the second sentence--
                                    (I) by striking ``study'' and
                                inserting ``studies''; and
                                    (II) by striking ``2 years'' and
                                inserting ``2, 6, and 10 years'';
                    (C) in paragraph (2)--
                            (i) by striking ``study'' each place it
                        appears and inserting ``studies''; and
                            (ii) in the second sentence, by inserting
                        ``or marine vessels'' after ``such vehicles'';
                        and
                    (D) in paragraph (3)--
                            (i) by striking ``report'' and inserting
                        ``reports''; and
                            (ii) by striking ``may'' and inserting
                        ``shall''; and
            (4) in subsection (b)--
                    (A) in the subsection heading, by striking ``and
                Engines'' and inserting ``, Engines, and Marine
                Vessels''; and
                    (B) by striking ``rail transportation, vehicles
                used at airports, vehicles or engines used for marine
                purposes, and other vehicles or engines'' and inserting
                ``rail and waterway transportation, vehicles used at
                airports and seaports, vehicles or engines used for
                marine purposes, marine vessels, and other vehicles,
                engines, or marine vessels''.

   TITLE III--AVAILABILITY AND USE OF REPLACEMENT FUELS, ALTERNATIVE
                 FUELS, AND ALTERNATIVE FUELED VEHICLES

SEC. 301. MANDATE FOR ALTERNATIVE FUEL PROVIDERS.

    Section 501 of the Energy Policy Act of 1992 (42 U.S.C. 13251) is
amended--
            (1) in subsection (a)(1), by inserting ``or heavy'' after
        ``new light''; and
            (2) in subsection (b)--
                    (A) in paragraph (1), by striking ``and'' at the
                end;
                    (B) in paragraph (2), by striking the period at the
                end and inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(3) allow the conversion of an existing fleet vehicle
        into a dual-fueled alternative fueled vehicle at the time of a
        major overhaul or rebuild of the vehicle, if the original
        equipment manufacturer's warranty continues to apply to the
        vehicle, pursuant to an agreement between the original
        equipment manufacturer and the person performing the
        conversion.''.

SEC. 302. REPLACEMENT FUEL SUPPLY AND DEMAND PROGRAM.

    Section 502 of the Energy Policy Act of 1992 (42 U.S.C. 13252) is
amended--
            (1) in the first sentence of subsection (a), by inserting
        ``and heavy'' after ``in light''; and
            (2) in the first sentence of subsection (b), by inserting
        after ``October 1, 1993,'' the following: ``and every 5 years
        thereafter through October 1, 2008,''.

SEC. 303. MODIFICATION OF GOALS; ADDITIONAL RULEMAKING AUTHORITY.

    Section 504 of the Energy Policy Act of 1992 (42 U.S.C. 13254) is
amended--
            (1) in the first sentence of subsection (a), by striking
        ``and periodically thereafter'' and inserting ``consistent with
        the reporting requirements of section 502(b)''; and
            (2) in subsection (c), by inserting after the first
        sentence the following: ``Any additional regulation issued by
        the Secretary shall be, to the maximum extent practicable,
        neutral with respect to the type of fuel and vehicle used.''.

SEC. 304. FLEET REQUIREMENT PROGRAM.

    (a) Fleet Program Purchase Goals.--Section 507(a)(1) of the Energy
Policy Act of 1992 (42 U.S.C. 13257(a)(1)) is amended by inserting
``acquired as, or converted into,'' after ``shall be''.
    (b) Fleet Requirement Program.--Section 507(g) of the Energy Policy
Act of 1992 (42 U.S.C. 13257(g)) is amended--
            (1) in paragraph (1), by inserting ``acquired as, or
        converted into,'' after ``shall be'';
            (2) by redesignating paragraph (4) as paragraph (5); and
            (3) by inserting after paragraph (3) the following:
            ``(4) Substitutions.--The Secretary shall, by rule, permit
        fleets covered under this section to substitute the acquisition
        or conversion of 1 heavy duty alternative fueled vehicle for 2
        light duty vehicle acquisitions to meet the requirements of
        this subsection.''.
    (c) Conversions.--Section 507(j) of the Energy Policy Act of 1992
(42 U.S.C. 13257(j)) is amended--
            (1) by striking ``Nothing in'' and inserting the following:
            ``(1) In general.--Subject to paragraph (2), nothing in'';
        and
            (2) by adding at the end the following:
            ``(2) Conversion into alternative fueled vehicles.--
                    ``(A) In general.--A fleet owner shall be permitted
                to convert an existing fleet vehicle into an
                alternative fueled vehicle, and purchase the
                alternative fuel for the converted vehicle, for the
                purpose of compliance with this title or an amendment
                made by this title, if the original equipment
                manufacturer's warranty continues to apply to the
                vehicle, pursuant to an agreement between the original
                equipment manufacturer and the person performing the
                conversion.
                    ``(B) Credits.--A fleet owner shall be allowed a
                credit for the conversion of an existing fleet vehicle
                and the purchase of alternative fuel for the
                vehicle.''.
    (d) Mandatory State Fleet Programs.--Section 507(o) of the Energy
Policy Act of 1992 (42 U.S.C. 13257(o)) is amended--
            (1) in paragraph (1)--
                    (A) by inserting ``or heavy'' after ``new light'';
                and
                    (B) by inserting ``or converted'' after
                ``acquired''; and
            (2) in the first sentence of paragraph (2)(A)--
                    (A) by striking ``this Act'' and inserting ``the
                Biodiesel Energy Development Act of 1997''; and
                    (B) by inserting after ``of light'' the following:
                ``or heavy duty alternative fueled''.

SEC. 305. CREDITS.

    (a) In General.--Section 508(a) of the Energy Policy Act of 1992
(42 U.S.C. 13258(a)) is amended--
            (1) by striking ``The Secretary'' and inserting the
        following:
            ``(1) Additional alternative fueled vehicles.--The
        Secretary''; and
            (2) by adding at the end the following:
            ``(2) Alternative fuel.--The Secretary shall allocate a
        credit to a fleet or covered person that acquires a volume of
        alternative fuel equal to the estimated need for 1 year for any
        dual-fueled vehicle acquired or converted by the fleet or
        covered person as required under this title.''.
    (b) Allocation.--Section 508(b) of the Energy Policy Act of 1992
(42 U.S.C. 13258(b)) is amended--
            (1) by striking ``In allocating credits under subsection
        (a),'' and inserting the following:
            ``(1) Additional alternative fueled vehicles.--In
        allocating credits under subsection (a)(1),''; and
            (2) by adding at the end the following:
            ``(2) Dual-fueled vehicles; alternative fuel.--In
        allocating credits under subsection (a)(2), the Secretary shall
        allocate 2 credits to a fleet or covered person for acquiring
        or converting a dual-fueled vehicle and acquiring a volume of
        alternative fuel equal to the estimated need for 1 year for any
        dual-fueled vehicle if the dual-fueled vehicle acquired is in
        excess of the number that the fleet or covered person is
        required to acquire or is acquired before the date that the
        fleet or covered person is required to acquire the number under
        this title.''.

SEC. 306. SECRETARY'S RECOMMENDATION TO CONGRESS.

    Section 509(a) of the Energy Policy Act of 1992 (42 U.S.C.
13259(a)) is amended--
            (1) in paragraph (1), by inserting before the semicolon at
        the end the following: ``and exempting replacement fuels from
        taxes levied on non-replacement fuels''; and
            (2) in paragraph (2)--
                    (A) by inserting ``and converters'' after
                ``suppliers''; and
                    (B) by inserting before the semicolon the
                following: ``, including the conversion and warranty of
                motor vehicles into alternative fueled vehicles''.

Summary: TABLE OF CONTENTS: Title I: Alternative Fuels - General Title II: Alternative Fuels - Non-Federal Programs Title III: Availability and Use of Replacement Fuels, Alternative Fuels, and Alternative Fueled Vehicles Biodiesel Energy Development Act of 1997 - Title I: Alternative Fuels - General - Amends the Energy Policy Act of 1992 to modify definitions relating to alternative fuels, dual-fueled vehicles, heavy duty motor vehicles, and marine vessels. Amends the Energy Policy and Conservation Act with respect to alternative fuel use by light duty Federal vehicles to provide that if such vehicles are not acquired from original equipment manufacturers, existing fleet vehicles may be converted to use alternative fuels at the time of a major vehicle overhaul or rebuild. Amends the Energy Policy Act of 1992 to require the Secretary of Energy (Secretary), if appropriate, to permit a Federal fleet to: (1) acquire one heavy duty alternative fueled vehicle in place of two light duty alternative fueled vehicles. And (2) take an additional credit for the purchase and documented use of alternative fuel used in a dual-fueled vehicle, comparable conventionally-fueled motor vehicle, or marine vessel. Title II: Alternative Fuels - Non-Federal Programs - Requires State and local alternative fuel incentives programs to include the goal of introducing substantial numbers of light and heavy duty alternative fuels vehicles and increasing the use of alternative fuels. Conditions State eligibility for Federal assistance upon inclusion in each State plan of an examination of the introduction of converted or acquired light and heavy duty alternative fueled vehicles in State-owned or operated motor vehicle fleets. Authorizes the Secretary to provide, upon State request, Federal financial assistance grants for the incremental purchase cost of alternative fuels. Directs the Secretary to report annually to the President and the Congress on the volume of alternative fuel consumed. Authorizes the Secretary of Transportation to provide financial assistance to States and political subdivisions for the incremental cost of alternative fuels used in flexible fueled school buses and school bus conversions to alternative fueled vehicles. Requires the Secretary to study and report to Congress on alternative fuel use in marine vessels. Title III: Availability and Use of Replacement Fuels, Alternative Fuels, and Alternative Fueled Vehicles - Modifies the mandate for alternative fuel providers to include regulation of heavy duty trucks. Cites circumstances under which the Secretary may allow the conversion of an existing fleet vehicle into a dual-fueled alternative fueled vehicle at the time of a major vehicle overhaul or rebuild. Directs the Secretary to: (1) include heavy duty motor vehicles in the program to promote the development and use in light duty motor vehicles of domestic replacement fuels. And (2) review every five years a development plan and production goals for replacement fuel supply and demand. Modifies the fleet program purchase goals to require that specified percentages of new light duty motor vehicles acquired in each model year be acquired as, or converted into, alternative fueled vehicles. Modifies the fleet requirement program to direct the Secretary to permit fleets to substitute the acquisition or conversion of one heavy duty alternative fueled vehicle for two light duty vehicle acquisitions to meet program requirements. Permits a fleet owner to convert an existing fleet vehicle into an alternative fueled vehicle, and purchase the fuel for such vehicle for compliance purposes, if the original equipment manufacturer's warranty continues to apply to the vehicle. Allows a fleet owner a credit for such conversion. Instructs the Secretary to allocate a credit to a fleet or covered person that acquires a volume of alternative fuel equal to the estimated need for one year for any dual-fueled vehicle acquired or converted under this Act. Sets forth a credit allocation scheme for dual-fueled vehicles and alternative fuel. Requires the Secretary to submit to the Congress recommended requirements for exempting replacement fuels from taxes levied on non-replacement fuels if the Secretary notifies the Congress that a fleet requirement program is not necessary.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Access to Capital Act
of 2009''.

SEC. 2. SECTION 7(A) BUSINESS LOANS.

    Section 7(a) of the Small Business Act (15 U.S.C. 636(a)) is
amended--
            (1) in paragraph (2)(A)--
                    (A) in clause (i), by striking ``75 percent'' and
                inserting ``90 percent''; and
                    (B) in clause (ii), by striking ``85 percent'' and
                inserting ``90 percent''; and
            (2) in paragraph (3)(A), by striking ``$1,500,000 (or if
        the gross loan amount would exceed $2,000,000'' and inserting
        ``$4,500,000 (or if the gross loan amount would exceed
        $5,000,000''.

SEC. 3. LOW INTEREST REFINANCING UNDER THE LOCAL DEVELOPMENT BUSINESS
              LOAN PROGRAM.

    Section 502(7) of the Small Business Investment Act of 1958 (15
U.S.C. 696(7)) is amended by adding at the end the following:
                    ``(C) Refinancing not involving expansions.--
                            ``(i) In general.--A project that does not
                        involve the expansion of a small business
                        concern may include the refinancing of existing
                        indebtedness if--
                                    ``(I) the amount of the financing
                                is not more than 80 percent of the
                                value of the collateral for the
                                financing;
                                    ``(II) the small business concern
                                has been in operation for all of the 2-
                                year period ending on the date of the
                                financing;
                                    ``(III) the existing indebtedness
                                was not incurred during the 2-year
                                period ending on the date of the
                                financing;
                                    ``(IV) the existing indebtedness is
                                not subject to a guarantee by any
                                Federal agency; and
                                    ``(V) for a loan for which the
                                Administrator determines there will be
                                an additional cost for making a loan
                                that includes the refinancing of the
                                existing indebtedness, the borrower
                                agrees to pay a fee in an amount equal
                                to the anticipated additional cost.
                            ``(ii) No job creation goals.--A financing
                        may be approved under this subparagraph
                        regardless of whether the project meets the job
                        creation goals under subsection (d) or (e) of
                        section 501.''.

SEC. 4. MICROLOANS.

    (a) Marketing, Management, and Technical Assistance Grants.--
Section 7(m)(4) of the Small Business Act (15 U.S.C. 636(m)(4)) is
amended--
            (1) in subparagraph (A)--
                    (A) in the first sentence, by striking ``and
                subject to subparagraph (B)''; and
                    (B) in the second sentence--
                            (i) by striking ``each intermediary meeting
                        the requirements of subparagraph (B)'' and
                        inserting ``an intermediary''; and
                            (ii) by striking ``25 percent'' and
                        inserting ``50 percent'';
            (2) by striking subparagraph (B); and
            (3) by striking subparagraph (C)(iii).
    (b) Microloan Amounts.--Section 7(m) of the Small Business Act (15
U.S.C. 636(m)) is amended--
            (1) in paragraph (1)(B)(iii), by striking ``$35,000'' and
        inserting ``$50,000'';
            (2) in paragraph (3)(E), by striking ``$35,000'' each place
        it appears and inserting ``$50,000''; and
            (3) in paragraph (11)(B), by striking ``$35,000'' and
        inserting ``$50,000''.

SEC. 5. MAXIMUM LOAN AMOUNTS UNDER 504 PROGRAM.

    Section 502(2)(A) of the Small Business Investment Act of 1958 (15
U.S.C. 696(2)(A)) is amended--
            (1) in clause (i), by striking ``$1,500,000'' and inserting
        ``$5,000,000'';
            (2) in clause (ii), by striking ``$2,000,000'' and
        inserting ``$5,000,000''; and
            (3) in clause (iii), by striking ``$4,000,000'' and
        inserting ``$5,500,000''.

SEC. 6. NEW MARKETS VENTURE CAPITAL COMPANY INVESTMENT LIMITATIONS.

    Section 355 of the Small Business Investment Act of 1958 (15 U.S.C.
689d) is amended by adding at the end the following:
    ``(e) Investment Limitations.--
            ``(1) Definition.--In this subsection, the term `covered
        New Markets Venture Capital company' means a New Markets
        Venture Capital company--
                    ``(A) granted final approval by the Administrator
                under section 354(e) on or after March 1, 2002; and
                    ``(B) that has obtained a financing from the
                Administrator.
            ``(2) Limitation.--Except to the extent approved by the
        Administrator, a covered New Markets Venture Capital company
        may not acquire or issue commitments for securities under this
        title for any single enterprise in an aggregate amount equal to
        more than 10 percent of the sum of--
                    ``(A) the regulatory capital of the covered New
                Markets Venture Capital company; and
                    ``(B) the total amount of leverage projected in the
                participation agreement of the covered New Markets
                Venture Capital.''.

SEC. 7. EXTRAMURAL RESEARCH AND DEVELOPMENT BUDGET OF THE NATIONAL
              INSTITUTES OF HEALTH.

    Title VIII of division A of the American Recovery and Reinvestment
Act of 2009 (Public Law 111-5; 123 Stat. 176) is amended in the matter
under the heading ``office of the director'' under the heading
``National Institutes of Health'' under the heading ``DEPARTMENT OF
HEALTH AND HUMAN SERVICES'', by inserting after ``638(n)(1):'' the
following: ``Provided further, That not later than September 30, 2010,
of the amount appropriated under this heading, $150,000,000 shall be
obligated to be expended with the programs of the National Institutes
of Health described in the previous proviso:''.

SEC. 8. BUSINESS STABILIZATION PROGRAM.

    Section 506(c) of division A of the American Recovery and
Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 157) is amended
by striking ``but shall not include'' and all that follows through
``enactment of this Act''.

SEC. 9. PROSPECTIVE REPEALS.

    (a) Amendments.--
            (1) Section 7(a) business loans.--Section 7(a) of the Small
        Business Act (15 U.S.C. 636(a)) is amended--
                    (A) in paragraph (2)(A)--
                            (i) in clause (i), by striking ``90
                        percent'' and inserting ``75 percent''; and
                            (ii) in clause (ii), by striking ``90
                        percent'' and inserting ``85 percent''; and
                    (B) in paragraph (3)(A), by striking ``$4,500,000''
                and inserting ``$3,750,000''.
            (2) Low interest refinancing under the local development
        business loan program.--Section 502(7) of the Small Business
        Investment Act of 1958 (15 U.S.C. 696(7)) is amended by
        striking subparagraph (C).
    (b) Effective Date.--The amendments made by this section shall take
effect on October 1, 2010.

Summary: Small Business Access to Capital Act of 2009 - Amends the Small Business Act to increase maximum loan amounts under the following Small Business Administration (SBA) programs: (1) the section 7(a) loan program, (2) the Microloan program. And (3) the section 504 program. Amends provisions of the Small Business Investment Act of 1958 relating to the local development business loan program to allow a small business borrower under such program to refinance a previous business debt, under specified conditions. Applies single-business investment limits to SBA-recognized new markets venture capital companies. Amends the American Recovery and Reinvestment Act of 2009 to earmark certain Department of Health and Human Services (HHS) funds for specified programs of the National Institutes of Health. Repeals as of October 1, 2010: (1) the increase in section 7(a) loan amounts. And (2) the business debt refinancing authority under the local development business loan program.

A bill to increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes.


SECTION 1. FINDINGS.

    The Congress finds as follows:
            (1) Raul Julia made his Broadway debut just a few weeks
        after arriving in New York City in 1964 in Calderon's ``Life is
        a Dream''.
            (2) Raul Julia, after only 3 years of living in New York
        City, was instrumental in opening doors for nontraditional
        parts for Hispanic actors by taking the role of Demetrius in
        Shakespeare's ``Titus Andronicus'' at the New York Shakespeare
        Festival and Cradeau in Sartre's ``No Exit''.
            (3) Raul Julia was the busiest Hispanic Shakespearean actor
        in New York and the first to establish a decades-long
        association with Joseph Papp and the New York Shakespeare
        Festival.
            (4) Raul Julia began an impressive and productive 28-year
        association with Joseph Papp and the New York Shakespeare
        Festival as Macduff in the Festival's Mobile Unit, Spanish
        language production of MacBeth.
            (5) Raul Julia became the first Puerto Rican actor to
        conquer Broadway stages by having his work be nominated for 4
        different Tony Awards in 10 years: ``Two Gentlemen of Verona'',
        ``Where's Charley?'', ``Threepenny Opera'', and ``Nine''.
            (6) Raul Julia provided a role model for millions of
        children in his role as ``Rafael, the Fix-It Man'' in Sesame
        Street.
            (7) Raul Julia was a dedicated leader in the fight against
        the rising rates of teen violence and cosponsored scriptwriting
        competitions for high school students as a way to encourage
        teenagers to express their emotions through art rather than
        through violence.
            (8) Raul Julia's dedication to help Hispanic-American film
        and television writers develop their work led him to co-found
        the Latino Playwrights Reading Workshops.
            (9) Raul Julia was instrumental in the formation of the now
        legendary Puerto Rico Traveling Theater, an off-Broadway
        nonprofit Puerto Rican theater that to this day continues to
        promote and showcase bilingual plays, new Hispanic playwrights
        and Spanish-speaking actors while bringing theater to those who
        cannot ordinarily afford it.
            (10) Raul Julia was a leader in the entertainment industry,
        particularly as a tireless mentor and role model to emerging
        Latino actors.
            (11) Raul Julia was a dedicated activist and humanitarian
        who in his lifetime became a major supporter and spokesperson
        for the Hunger Project, a nonprofit organization committed to
        the eradication of world hunger.
            (12) Raul Julia was tireless in his commitment to the
        Puerto Rican film industry and to the making of Spanish
        language films and continued to participate in small,
        independent, Spanish-language films even after having become a
        Hollywood star.
            (13) Raul Julia was an extremely successful stage, film and
        television actor who never abandoned his Puerto Rican heritage,
        never changed his name and never gave up his accent, thereby
        becoming an enduring role model for hundreds of Latino actors.
            (14) Raul Julia received the Hispanic Heritage Award
        recognizing his many career achievements for the Latino
        community, including his involvement in ``La Familia'', a New
        York City outreach program for Latino families in need, the
        Puerto Rican traveling theater, the Museo del Barrio, and the
        New York Shakespeare Festival.
            (15) Raul Julia received the National Board of Review Best
        Actor prize for his interpretation of the political prisoner
        Valentin in the award-winning landmark film ``The Kiss of the
        Spider Woman'', an award he shared with his co-star William
        Hurt.
            (16) Raul Julia posthumously received the prestigious Emmy
        Award, Cable Ace Award, Golden Globe Award, and the SAG Award,
        given by his fellow actors for his most famous roles including
        Chico Mendes in ``The Burning Season''.
            (17) Raul Julia was proud of his Puerto Rican heritage and
        his life and work reflected his strong commitment to his
        culture and the people of Puerto Rico.
            (18) Raul Julia was given a state funeral in Puerto Rico
        and since that time there have been many awards and honors
        created in his name: a scholarship at Julliard, a scholarship
        given to a promising young actor for the purpose of studying
        and performing Shakespeare at the Joseph Papp Public Theater,
        the Raul Julia Award for Excellence given annually by the
        National Endowment for the Hispanic Arts in Washington, DC, El
        Teatro Raul Julia in San Juan Puerto Rico, and the Raul Julia
        Global Citizen Award, an annual award being given this year for
        the first time by the Puerto Rican Family Institute based in
        New York City.
            (19) Raul Julia was recognized by the office of the Mayor
        of the city of New York with the creation of Raul Julia Day
        which was celebrated and commemorated in conjunction with
        Puerto Rican Heritage and Culture Month on November 21, 1994.

SEC. 2. CONGRESSIONAL GOLD MEDAL.

    (a) Presentation Authorized.--The Speaker of the House of
Representatives and the President Pro Tempore of the Senate shall make
appropriate arrangements for the presentation, on behalf of the
Congress, of a gold medal of appropriate design, to the family of the
late Raul Julia, in recognition of his dedication to ending world
hunger and his great contributions to the Latino community and to the
performing arts.
    (b) Design and Striking.--For purposes of the presentation referred
to in subsection (a), the Secretary of the Treasury (referred to in
this Act as the ``Secretary'') shall strike a gold medal with suitable
emblems, devices, and inscriptions to be determined by the Secretary.
    (c) Gifts and Donations.--The Secretary may accept, use, and
disburse gifts or donations of property or money to carry out this
section.

SEC. 3. DUPLICATE MEDALS.

    The Secretary may strike and sell duplicates in bronze of the gold
medal struck pursuant to section 2 under such regulations as the
Secretary may prescribe, at a price sufficient to cover the cost
thereof, including labor, materials, dies, use of machinery, and
overhead expenses, and the cost of the gold medal.

SEC. 4. STATUS OF MEDALS.

    (a) National Medals.--The medals struck pursuant to this Act are
national medals for purposes of chapter 51 of title 31, United States
Code.
    (b) Numismatic Items.--For purposes of section 5134 of title 31,
United States Code, all medals struck under this Act shall be
considered to be numismatic items.

SEC. 5. AUTHORITY TO USE FUND AMOUNTS; PROCEEDS OF SALE.

    (a) Authority To Use Fund Amounts.--There is authorized to be
charged against the United States Mint Public Enterprise Fund such
amounts as may be necessary to pay for the costs of the medals struck
pursuant to this Act.
    (b) Proceeds of Sale.--Amounts received from the sale of duplicate
bronze medals authorized under section 3 shall be deposited into the
United States Mint Public Enterprise Fund.

SEC. 6. TRANSFER OF ANY NET INCOME TO THE NEW YORK PUBLIC THEATER AND
              THE NEW YORK SHAKESPEARE FESTIVAL.

    If the sum of any gifts and donations received by the Secretary
under section 2(c) and any proceeds from the sale of duplicate medals
pursuant to section 3 exceeds the total amount of the costs incurred by
the Secretary in carrying out this Act, the Secretary shall transfer,
from the United States Mint Public Enterprise Fund, an amount equal
to--
            (1) 1/2 of such excess amount to the New York Public
        Theater; and
            (2) 1/2 of such excess amount to the New York Shakespeare
        Festival.

Summary: Directs: (1) the Speaker of the House of Representatives and the President Pro Tempore of the Senate to arrange for the presentation of a congressional gold medal to the family of the late Raul Julia in recognition of his dedication to ending world hunger and his great contributions to the Latino community and the performing arts. And (2) the Secretary of the Treasury to transfer half of the amount by which the sum of any gifts and donations received and any proceeds from the sale of duplicate medals exceeds the costs incurred in carrying out this Act to the New York Public Theater and half to the New York Shakespeare Festival.

To award a congressional gold medal to the family of the late Raul Julia.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sex Offender Registration Tips
Program Act of 2009'' or the ``SORT Act of 2009''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Parents for Megan's Law, Inc., a nonprofit corporation
        described in section 501(c)(3) of the Internal Revenue Code of
        1986 and headquartered in New York, has since 1998 educated and
        supported the community, law enforcement, criminal justice, and
        government agencies on issues related to sex offender
        registration, notification, responsible use of information,
        sexual abuse and abduction prevention, Internet Safety, and
        crime victim support.
            (2) Parents for Megan's Law, Inc., established and operates
        the National Megan's Law Helpline, a free confidential
        telephone helpline that provides information, support, and
        criminal justice referrals, nationally and internationally, on
        sex offender management issues. Parents for Megan's Law, Inc.
        is a certified rape crisis center and provides support and
        assistance to child and adult victims of sexual abuse and all
        victims of violent crime. Research suggests that sexual assault
        victims who receive counseling support are more likely to
        report their attack to the police and participate in the
        prosecution of the offender.
            (3) The National Megan's Law Helpline has generated over
        70,000 requests for assistance, information, or follow-up
        contacts on sex offender management, crime victim support, and
        prevention education issues. Helpline requests utilize the
        Helpline's resources and often entail coordination with outside
        resources, follow-up calls, or actual referrals to any or all
        of the following: law enforcement and other criminal justice
        agencies, state and local crime victims assistance agencies and
        organizations, social service and human service providers, and
        other service provider organizations.
            (4) The Internet website of Parents for Megan's Law, Inc.,
        serves as a clearinghouse and national resource for information
        related to sex offender registration, notification, sexual
        abuse and abduction prevention, and crime victims' support and
        referrals. Such Internet website is also utilized by the public
        to anonymously report Internet child pornography and child sex
        tourism and as a resource for Internet Safety education.
        Reports are forwarded to local law enforcement for appropriate
        follow-up.
            (5)(A) With limited resources, the National Megan's Law
        Helpline has provided the public with a resource for
        confidentially reporting registered sex offenders failing to
        comply with registration requirements, supervision, or
        employment restrictions or who are in positions of trust where
        potential child victims can be accessed. Confidential tips are
        triaged, crime victim support is provided, and referrals are
        made to the appropriate criminal justice agency for follow-up
        action.
            (B) In fact, because of anonymous tips to the Helpline,
        actions have been taken to mitigate potentially dangerous
        situations, including--
                    (i) sending a registered sex offender back to
                prison after he was identified as residing in a
                registered child day care center where he could access
                potential child victims;
                    (ii) preventing a convicted former middle school
                teacher required to register as a sex offender and give
                up his teacher's license, from gaining employment as an
                in home children's tutor for a reputable tutoring
                company where he could gain unsupervised access to
                potential child victims;
                    (iii) having a registered sex offender who targeted
                a child, and subsequently was barred from using the
                Internet to develop online relationships, removed from
                an Internet Dating service where he attempted to
                develop a relationship with whom he believed was a
                single woman with children;
                    (iv) sending a registered sex offender, who was on
                parole for a weapons charge and restricted from
                entering school grounds, back to prison for entering
                school grounds and drug possession;
                    (v) identifying and reporting a registered sex
                offender, convicted of sexually victimizing a 4-year-
                old boy while baby-sitting, who had absconded and
                failed to register; and
                    (vi) identifying, locating and reporting registered
                sex offenders in violation of conditions of probation,
                parole, local employment or other restriction laws.
            (6) A national Sex Offender Registration Compliance survey
        conducted by Parents for Megan's Law, Inc., in 2003, indicated
        that, 24 percent of (or over 100,000) registered sex offenders
        were not complying with sex offender registration laws. Sex
        offender registry information provides parents and community
        members an opportunity to protect themselves, their children,
        and their communities from sexual victimization, but that
        information, in order to be of value, requires labor intensive
        follow-up intervention and proactive maintenance to be kept
        current.
            (7) Access to the National Criminal Information databases
        is necessary for Parents for Megan's Law, Inc., to effectively
        evaluate the veracity of tips received, proactively research
        noncompliant registrants or registrants engaged in criminal
        activities and provide law enforcement with viable accurate
        information for follow-up action.
            (8) The Sex Offender Registration Tips (SORT) Program will
        reduce sexual victimization and increase sex offender
        registration compliance through community tips and proactive
        maintenance.
            (9) Authorizing federal funds for the SORT Program will
        reduce criminal sexual victimization by--
                    (A) supporting crime victims seeking assistance;
                    (B) supporting sex offender registration,
                notification, and sexual abuse and abduction prevention
                education and Internet Safety inquiries; and
                    (C) providing the public two interactive
                confidential resources, the Helpline and Internet
                website, for the public to provide information--
                            (i) about registered sex offenders who are
                        believed to be out of compliance with
                        registration requirements, supervision, or
                        employment restrictions and who are in
                        positions of trust where potential child
                        victims can be accessed; or
                            (ii) concerning sex offender activities
                        that indicate a heightened risk of re-
                        offending.
            (10)(A) The SORT program will serve as a powerful national
        tool supporting communities and crime victims while assisting
        and advancing the mission of Federal, state, and local law
        enforcement in combating sexual victimization.
            (B) The SORT program and the National Megan's Law Helpline
        is unique in the following ways:
                    (i) It provides up to date sexual abuse prevention
                information, deters vigilantism, and reinforces
                responsible use of information.
                    (ii) It provides victims who come forth with needed
                information with an infrastructure of advocacy,
                enforcement, and therapeutic support.
                    (iii) It maximizes law enforcement's already
                strained resources by screening anonymous tips promptly
                and effectively through the use of trained
                investigators with access to public, private and law
                enforcement databases.

SEC. 3. GRANTS FOR IMPLEMENTATION OF SEX OFFENDER REGISTRATION TIPS
              PROGRAM.

    (a) In General.--Subject to the availability of the funds
authorized to be appropriated under subsection (d), the Attorney
General shall provide grants and access to information and resources to
the not-for-profit community and victim's rights organization, Parents
for Megan's Law, Inc., to implement the Sex Offender Registration Tips
Program described in subsection (b).
    (b) Sex Offender Registration Tips Program Described.--For purposes
of subsection (a), the Sex Offender Registration Tips Program is a
program to reduce sexual victimization and support victims of violent
crime by--
            (1) providing up-to-date and accurate sex offender registry
        information to Federal, State, and local law enforcement
        entities through the National Megan's Law Helpline staffed by
        Parents for Megan's Law, Inc., and the Internet website of such
        organization;
            (2) enabling the analysis and coordination of community
        tips relating to sex offenders who fail to register in the sex
        offender registry maintained by the jurisdiction involved or
        who engage in activities in violation of conditions of their
        probation or parole or other criminal activities;
            (3) using existing Internet sex offender registries, public
        information, and the National Criminal Information databases to
        compare and contrast information and proactively identify high-
        risk registrants who are out of compliance, in violation of
        conditions of supervision, and identify the location of wanted
        registrants in order to ascertain the need for follow-up action
        by law enforcement;
            (4) providing crime victims support, information, and
        referrals; and
            (5) supporting community members with up-to-date sex
        offender registration, notification, and sexual abuse and
        abduction prevention and Internet Safety information.
    (c) Access.--Notwithstanding any other provision of law, the
Attorney General shall ensure access by Parents for Megan's Law, Inc.,
to the National Crime Information Center databases operated by the
Federal Bureau of Investigation pursuant to section 534 of title 28,
United States Code, to the extent that such access is only for purposes
within the scope of the organization's duties and responsibilities to
assist or support law enforcement agencies in administration of
criminal justice functions.
    (d) Authorization of Appropriations.--There is authorized to be
appropriated $1,000,000 for grants under subsection (a) for each of the
fiscal years 2010 through 2014.

Summary: Sex Offender Registration Tips Program Act of 2009 or the SORT Act of 2009 - Directs the Attorney General to: (1) provide grants and access to information and resources to Parents for Megan's Law, Inc. to implement the Sex Offender Registration Tips Program. And (2) ensure access by Parents for Megan's Law, Inc. to the National Crime Information Center databases operated by the Federal Bureau of Investigation (FBI).

A bill to direct the Attorney General to provide grants and access to information and resources for the implementation of the Sex Offender Registration Tips and Crime Victims Center Programs.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Renewable Energy Act for Credit on
Taxes''.

SEC. 2. REFUNDABLE CREDIT FOR RENEWABLE ENERGY PROPERTY.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (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. RENEWABLE ENERGY PROPERTY.

    ``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to 35 percent of the expenditures
for renewable energy property made by the taxpayer during the taxable
year.
    ``(b) Limitation.--
            ``(1) Maximum credit.--The credit allowed under subsection
        (a) shall not exceed the lesser of--
                    ``(A) $6,000 ($50,000 in the case of renewable
                energy property used for nonresidential business
                purposes) for each system of renewable energy property,
                or
                    ``(B) $4.50 per watt of rated system electricity
                output or equivalent.
            ``(2) Location of structure.--No expenditure may be taken
        into account under this section unless such expenditure is made
        by the taxpayer for property installed on or in connection with
        a structure which is located in the United States.
            ``(3) Rating system electricity output.--For purposes of
        paragraph (1)(B), the rated system electricity output or
        equivalent for--
                    ``(A) solar water heating property shall be the
                output determined by the Secretary on the basis of
                evidence acceptable to the Secretary which is submitted
                by manufacturers of such property and which includes
                information relating to one year of reliable operation
                of such property,
                    ``(B) photovoltaic property shall be the output
                certified by a nationally recognized testing laboratory
                as meeting the requirements of the Underwriters
                Laboratory Standard 1703,
                    ``(C) wind energy property shall be the output--
                            ``(i) certified as meeting the requirements
                        of a small wind turbine-specific safety or
                        performance standard adopted by a national or
                        international standards setting body, including
                        International Electric Code 61400-2, or
                            ``(ii) determined by the Secretary on the
                        basis of evidence acceptable to the Secretary
                        which is submitted by manufacturers of such
                        property and which includes information
                        relating to one year of reliable operation of
                        such property at a site with average annual
                        wind speeds of at least 12 miles per hour, and
                    ``(D) fuel cell property shall be the output
                certified as meeting the requirements specified by the
                American Gas Association in document entitled `AGA
                Requirements for Fuel Cell Power Plants', No. 8-90.
        The Secretary shall determine who makes the certifications for
        purposes of subparagraphs (C)(i) and (D).
    ``(c) Definitions.--For purposes of this section--
            ``(1) Renewable energy property.--The term `renewable
        energy property' means property which is--
                    ``(A) qualified solar water heating property,
                    ``(B) qualified photovoltaic property,
                    ``(C) qualified wind energy property, or
                    ``(D) qualified fuel cell property.
            ``(2) Qualified solar water heating property.--The term
        `qualified solar water heating property' means property that
        uses solar energy to heat water for use in a structure with
        respect to which a majority of the energy is derived from the
        sun.
            ``(3) Qualified photovoltaic property.--The term `qualified
        photovoltaic property' means property that uses solar energy to
        generate electricity for use in a structure.
            ``(4) Solar panels.--No expenditure relating to a solar
        panel or other property installed as a roof (or portion
        thereof) shall fail to be treated as property described in
        paragraph (2) or (3) solely because it constitutes a structural
        component of the structure on which it is installed.
            ``(5) Qualified wind energy property.--The term `qualified
        wind energy property' means property which uses wind energy to
        generate electricity for use in a structure.
            ``(6) Qualified fuel cell property.--The term `qualified
        fuel cell property' means property which uses an
        electrochemical process to generate electricity for use in a
        structure.
            ``(7) Labor costs.--Expenditures for labor costs properly
        allocable to the onsite preparation, assembly, or original
        installation of the property described in paragraph (2), (3),
        (5), or (6) and for piping or wiring to interconnect such
        property to the dwelling unit shall be taken into account for
        purposes of this section.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Dollar amounts in case of joint occupancy.--In the
        case of any structure which is jointly occupied and used during
        any calendar year by 2 or more persons the following shall
        apply:
                    ``(A) The amount of the credit allowable under
                subsection (a) by reason of expenditures (as the case
                may be) made during such calendar year by any of such
                persons with respect to such structure shall be
                determined by treating all of such persons as 1
                taxpayer whose taxable year is such calendar year.
                    ``(B) There shall be allowable with respect to such
                expenditures to each of such person, a credit under
                subsection (a) for the taxable year in which such
                calendar year ends in an amount which bears the same
                ratio to the amount determined under subparagraph (A)
                as the amount of such expenditures made by such person
                during such calendar year bears to the aggregate of
                such expenditures made by all of such persons during
                such calendar year.
            ``(2) Tenant-stockholder in cooperative housing
        corporation.--In the case of an individual who is a tenant-
        stockholder (as defined in section 216) in a cooperative
        housing corporation (as defined in such section), such
        individual shall be treated as having made his tenant-
        stockholder's proportionate share (as defined in section
        216(b)(3)) of any expenditures of such corporation.
            ``(3) Condominiums.--
                    ``(A) In general.--In the case of an individual who
                is a member of a condominium management association
                with respect to a condominium which he owns, such
                individual shall be treated as having made his
                proportionate share of any expenditures of such
                association.
                    ``(B) Condominium management association.--For
                purposes of this paragraph, the term `condominium
                management association' means an organization which
                meets the requirements of paragraph (1) of section
                528(c) (other than subparagraph (E) thereof) with
                respect to a condominium project substantially all of
                the units of which are used as residences.
            ``(4) Joint ownership of items of renewable energy
        property.--
                    ``(A) In general.--Any expenditure otherwise
                qualifying as an expenditure described in paragraph
                (2), (3), (5), or (6) of subsection (c) shall not be
                treated as failing to so qualify merely because such
                expenditure was made with respect to 2 or more
                structures.
                    ``(B) Limits applied separately.--In the case of
                any expenditure described in subparagraph (A), the
                amount of the credit allowable under subsection (a)
                shall (subject to paragraph (1)) be computed separately
                with respect to the amount of the expenditure made for
                each structure.
            ``(5) Allocation in certain cases.--If 80 percent or more
        of the use of an item is for residential purposes, then the
        item shall be treated as used only for residential purposes.
            ``(6) When expenditure made; amount of expenditure.--
                    ``(A) In general.--Except as provided in
                subparagraph (B), an expenditure with respect to an
                item shall be treated as made when the original
                installation of the item is completed.
                    ``(B) Expenditures part of building construction.--
                In the case of an expenditure in connection with the
                construction or reconstruction of a structure, such
                expenditure shall be treated as made when the original
                use of the constructed or reconstructed structure by
                the taxpayer begins.
                    ``(C) Amount.--The amount of any expenditure shall
                be the cost thereof.
            ``(7) Reduction of credit for grants, tax-exempt bonds, and
        subsidized energy financing.--The rules of section 29(b)(3)
        shall apply for purposes of this section.
            ``(8) Denial of double benefit.--No credit shall be allowed
        under subsection (a) for any expense for which a deduction or
        credit is allowed under any other provision of this chapter.
    ``(e) Basis Adjustments.--For purposes of this subtitle, if a
credit is allowed under this section for any expenditure with respect
to any property, the increase in the basis of such property which would
(but for this subsection) result from such expenditure shall be reduced
by the amount of the credit so allowed.
    ``(f) Termination.--The credit allowed under this section shall not
apply to taxable years beginning after December 31, 2006.''.
    (b) Conforming and Technical Amendments.--
            (1) Subsection (a) of section 1016 of such Code is amended
        by striking ``and'' at the end of paragraph (26), by striking
        the period at the end of paragraph (27) and inserting ``;
        and'', and by adding at the end the following new paragraph:
            ``(28) to the extent provided in section 35(e), in the case
        of amounts with respect to which a credit has been allowed
        under section 35.''
            (2) Paragraph (2) of section 1324(b) of title 31, United
        States Code, is amended by inserting ``or from section 35 of
        such Code'' before the period at the end.
            (3) The table of sections for such subpart C is amended by
        striking the item relating to section 35 and inserting the
        following new items:

                              ``Sec. 35. Renewable energy property.
                              ``Sec. 36. Overpayment of taxes.''

    (c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 2001.

Summary: Renewable Energy Act for Credit on Taxes - Amends the Internal Revenue Code to allow a refundable limited credit through tax year 2006 for expenditures for qualifying renewable energy property installed on or in connection with a US-sited residential or nonresidential structure.

To amend the Internal Revenue Code of 1986 to allow a refundable credit for expenditures for renewable energy property.