SECTION 1. WILDFIRE ON FEDERAL LANDS.

    Section 102(2) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5122(2)) is amended--
            (1) by striking ``(2)'' and all that follows through
        ``means'' and inserting the following:
            ``(2) Major disaster.--
                    ``(A) Major disaster.--The term `major disaster'
                means''; and
            (2) by adding at the end the following:
                    ``(B) Major disaster for wildfire on federal
                lands.--The term `major disaster for wildfire on
                Federal lands' means any wildfire or wildfires, which
                in the determination of the President under section 802
                warrants assistance under section 803 to supplement the
                efforts and resources of the Department of the Interior
                or the Department of Agriculture--
                            ``(i) on Federal lands; or
                            ``(ii) on non-Federal lands pursuant to a
                        fire protection agreement or cooperative
                        agreement.''.

SEC. 2. DECLARATION OF A MAJOR DISASTER FOR WILDFIRE ON FEDERAL LANDS.

    The Robert T. Stafford Disaster Relief and Emergency Assistance Act
(42 U.S.C. 5170 et seq.) is amended by adding at the end the following:

       ``TITLE VIII--MAJOR DISASTER FOR WILDFIRE ON FEDERAL LAND

``SEC. 801. DEFINITIONS.

    ``As used in this title--
            ``(1) Federal land.--The term `Federal land' means--
                    ``(A) any land under the jurisdiction of the
                Department of the Interior; and
                    ``(B) any land under the jurisdiction of the United
                States Forest Service.
            ``(2) Federal land management agencies.--The term `Federal
        land management agencies' means--
                    ``(A) the Bureau of Land Management;
                    ``(B) the National Park Service;
                    ``(C) the Bureau of Indian Affairs;
                    ``(D) the United States Fish and Wildlife Service;
                and
                    ``(E) the United States Forest Service.
            ``(3) Wildfire suppression operations.--The term `wildfire
        suppression operations' means the emergency and unpredictable
        aspects of wildland firefighting, including support, response,
        emergency stabilization activities, and other emergency
        management activities of wildland firefighting on Federal lands
        (or on non-Federal lands pursuant to a fire protection
        agreement or cooperative agreement) by the Federal land
        management agencies covered by the wildfire suppression
        subactivity of the Wildland Fire Management account or the
        FLAME Wildfire Suppression Reserve Fund account of the Federal
        land management agencies.

``SEC. 802. PROCEDURE FOR DECLARATION OF A MAJOR DISASTER FOR WILDFIRE
              ON FEDERAL LANDS.

    ``(a) In General.--The Secretary of the Interior or the Secretary
of Agriculture may submit a request to the President consistent with
the requirements of this title for a declaration by the President that
a major disaster for wildfire on Federal lands exists.
    ``(b) Requirements.--A request for a declaration by the President
that a major disaster for wildfire on Federal lands exists shall--
            ``(1) be made in writing by the respective Secretary;
            ``(2) certify that the amount appropriated in the current
        fiscal year for wildfire suppression operations of the Federal
        land management agencies under the jurisdiction of the
        respective Secretary, net of any concurrently enacted
        rescissions of wildfire suppression funds, increases the total
        unobligated balance of amounts available for wildfire
        suppression by an amount equal to or greater than the average
        total costs incurred by the Federal land management agencies
        per year for wildfire suppression operations, including the
        suppression costs in excess of appropriated amounts, over the
        previous ten fiscal years;
            ``(3) certify that the amount available for wildfire
        suppression operations of the Federal land management agencies
        under the jurisdiction of the respective Secretary will be
        obligated not later than 30 days after such Secretary notifies
        the President that wildfire suppression funds will be exhausted
        to fund ongoing and anticipated wildfire suppression operations
        related to the wildfire on which the request for the
        declaration of a major disaster for wildfire on Federal lands
        pursuant to this title is based; and
            ``(4) specify the amount required in the current fiscal
        year to fund wildfire suppression operations related to the
        wildfire on which the request for the declaration of a major
        disaster for wildfire on Federal lands pursuant to this title
        is based.
    ``(c) Declaration.--Based on the request of the respective
Secretary under this title, the President may declare that a major
disaster for wildfire on Federal lands exists.

``SEC. 803. WILDFIRE ON FEDERAL LANDS ASSISTANCE.

    ``(a) In General.--In a major disaster for wildfire on Federal
lands, the President may transfer funds, only from the account
established pursuant to subsection (b), to the Secretary of the
Interior or the Secretary of Agriculture to conduct wildfire
suppression operations on Federal lands (and non-Federal lands pursuant
to a fire protection agreement or cooperative agreement).
    ``(b) Wildfire Suppression Operations Account.--The President shall
establish a specific account for the assistance available pursuant to a
declaration under section 802. Such account may only be used to fund
assistance pursuant to this title.
    ``(c) Limitation.--
            ``(1) Limitation of transfer.--The assistance available
        pursuant to a declaration under section 802 is limited to the
        transfer of the amount requested pursuant to section 802(b)(4).
        The assistance available for transfer shall not exceed the
        amount contained in the wildfire suppression operations account
        established pursuant to subsection (b).
            ``(2) Transfer of funds.--Funds under this section shall be
        transferred from the wildfire suppression operations account to
        the wildfire suppression subactivity of the Wildland Fire
        Management Account.
    ``(d) Prohibition of Other Transfers.--Except as provided in this
section, no funds may be transferred to or from the account established
pursuant to subsection (b) to or from any other fund or account.
    ``(e) Reimbursement for Wildfire Suppression Operations on Non-
Federal Land.--If amounts transferred under subsection (c) are used to
conduct wildfire suppression operations on non-Federal land, the
respective Secretary shall--
            ``(1) secure reimbursement for the cost of such wildfire
        suppression operations conducted on the non-Federal land; and
            ``(2) transfer the amounts received as reimbursement to the
        wildfire suppression operations account established pursuant to
        subsection (b).
    ``(f) Annual Accounting and Reporting Requirements.--Not later than
90 days after the end of each fiscal year for which assistance is
received pursuant to this section, the respective Secretary shall
submit to the Committees on Agriculture, Appropriations, the Budget,
Natural Resources, and Transportation and Infrastructure of the House
of Representatives and the Committees on Agriculture, Nutrition, and
Forestry, Appropriations, the Budget, Energy and Natural Resources,
Homeland Security and Governmental Affairs, and Indian Affairs of the
Senate, and make available to the public, a report that includes the
following:
            ``(1) The risk-based factors that influenced management
        decisions regarding wildfire suppression operations of the
        Federal land management agencies under the jurisdiction of the
        Secretary concerned.
            ``(2) Specific discussion of a statistically significant
        sample of large fires, in which each fire is analyzed for cost
        drivers, effectiveness of risk management techniques, resulting
        positive or negative impacts of fire on the landscape, impact
        of investments in preparedness, suggested corrective actions,
        and such other factors as the respective Secretary considers
        appropriate.
            ``(3) Total expenditures for wildfire suppression
        operations of the Federal land management agencies under the
        jurisdiction of the respective Secretary, broken out by fire
        sizes, cost, regional location, and such other factors as the
        such Secretary considers appropriate.
            ``(4) Lessons learned.
            ``(5) Such other matters as the respective Secretary
        considers appropriate.
    ``(g) Savings Provision.--Nothing in this title shall limit the
Secretary of the Interior, the Secretary of Agriculture, Indian tribe,
or a State from receiving assistance through a declaration made by the
President under this Act when the criteria for such declaration have
been met.''.

Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to define a major disaster for wildfire on federal lands as any wildfire that, in the determination of the President, warrants assistance under this Act to supplement the efforts and resources of the Department of the Interior or the Department of Agriculture: (1) on federal lands, or (2) on non-federal lands pursuant to a fire protection agreement or cooperative agreement. Authorizes the Secretary of the Interior or the Secretary of Agriculture to submit a request to the President for a declaration that such a major disaster exists. Requires such a request to: certify that the amount appropriated in the current fiscal year for wildfire suppression operations of the federal land management agencies under the jurisdiction of the respective Secretary, net of any concurrently enacted rescissions of wildfire suppression funds, increases the total unobligated balance of amounts available for wildfire suppression by an amount equal to or greater than the average total costs incurred by such agencies per year for wildfire suppression operations over the previous 10 fiscal years. Certify that the amount available for wildfire suppression operations of the federal land management agencies under the jurisdiction of the respective Secretary will be obligated not later than 30 days after such Secretary notifies the President that wildfire suppression funds will be exhausted to fund ongoing and anticipated wildfire suppression operations related to the wildfire on which such request is based. And specify the amount required in the current fiscal year to fund wildfire suppression operations related to the wildfire on which such request is based. Authorizes the President to: (1) declare that such a major disaster exists based on such a request, (2) establish a specific account for assistance pursuant to such a declaration, and (3) transfer funds from such account to the Secretary of the Interior or the Secretary of Agriculture to conduct wildfire suppression operations on such lands. Requires the respective Secretary to secure reimbursement of transferred amounts used for wildfire suppression operations on non-federal land.

To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to establish wildfire on Federal lands as a major disaster.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Advancing Truth and Accountability
in Campaign Communications Act of 2001''.

SEC. 2. DISCLOSURE OF ELECTIONEERING COMMUNICATIONS.

    Section 304 of the Federal Election Campaign Act of 1971 (2 U.S.C.
434) is amended by adding at the end the following:
    ``(e) Additional Statements on Electioneering Communications.--
            ``(1) Statement required.--Every person who makes a
        disbursement for electioneering communications in an aggregate
        amount in excess of $10,000 during any calendar year shall,
        within 24 hours of each disclosure date, file with the
        Commission a statement containing the information described in
        paragraph (2).
            ``(2) Contents of statement.--Each statement required to be
        filed under this subsection shall be made under penalty of
        perjury and shall contain the following information:
                    ``(A) The identification of--
                            ``(i) the person making the disbursement;
                            ``(ii) any entity sharing or exercising
                        direction or control over the activities of
                        such person; and
                            ``(iii) the custodian of the books and
                        accounts of the person making the disbursement.
                    ``(B) The State of incorporation and the principal
                place of business of the person making the
                disbursement.
                    ``(C) The amount of each disbursement during the
                period covered by the statement and the identification
                of the person to whom the disbursement was made.
                    ``(D) The elections to which the electioneering
                communications pertain and the names (if known) of the
                candidates identified or to be identified.
                    ``(E) If the disbursements were paid out of a
                segregated account to which only individuals could
                contribute, the names and addresses of all contributors
                who contributed an aggregate amount of $500 or more to
                that account during the period beginning on the first
                day of the preceding calendar year and ending on the
                disclosure date.
                    ``(F) If the disbursements were paid out of funds
                not described in subparagraph (E), the names and
                addresses of all contributors who contributed an
                aggregate amount of $500 or more to the organization or
                any related entity during the period beginning on the
                first day of the preceding calendar year and ending on
                the disclosure date.
                    ``(G) Whether or not any electioneering
                communication is made in coordination, cooperation,
                consultation, or concert with, or at the request or
                suggestion of, any candidate or any authorized
                committee, any political party or committee, or any
                agent of the candidate, political party, or committee
                and if so, the identification of any candidate, party,
                committee, or agent involved.
            ``(3) Electioneering communication defined.--For purposes
        of this subsection--
                    ``(A) In general.--The term `electioneering
                communication' means any broadcast from a television or
                radio broadcast station that--
                            ``(i) refers to a clearly identified
                        candidate for Federal office;
                            ``(ii) is made (or scheduled to be made)
                        within--
                                    ``(I) 60 days before a general,
                                special, or runoff election for such
                                Federal office; or
                                    ``(II) 30 days before a primary or
                                preference election, or a convention or
                                caucus of a political party that has
                                authority to nominate a candidate, for
                                such Federal office; and
                            ``(iii) is broadcast from a television or
                        radio broadcast station whose audience includes
                        the electorate for such election, convention,
                        or caucus.
                    ``(B) Exceptions.--Such term shall not include--
                            ``(i) communications appearing in a news
                        story, commentary, or editorial distributed
                        through the facilities of any broadcasting
                        station, unless such facilities are owned or
                        controlled by any political party, political
                        committee, or candidate; or
                            ``(ii) communications which constitute
                        expenditures or independent expenditures under
                        this Act.
            ``(4) Disclosure date defined.--For purposes of this
        subsection, the term `disclosure date' means--
                    ``(A) the first date during any calendar year by
                which a person has made disbursements for
                electioneering communications aggregating in excess of
                $10,000; and
                    ``(B) any other date during such calendar year by
                which a person has made disbursements for
                electioneering communications aggregating in excess of
                $10,000 since the most recent disclosure date for such
                calendar year.
            ``(5) Contracts to disburse.--For purposes of this
        subsection, a person shall be treated as having made a
        disbursement if the person has contracted to make the
        disbursement.
            ``(6) Coordination with other requirements.--Any
        requirement to report under this subsection shall be in
        addition to any other reporting requirement under this Act.''.

SEC. 3. COORDINATED COMMUNICATIONS AS CONTRIBUTIONS.

    Section 315(a)(7)(B) of the Federal Election Campaign Act of 1971
(2 U.S.C. 441a(a)(7)(B)) is amended by inserting after clause (ii) the
following:
                            ``(iii) if--
                                    ``(I) any person makes, or
                                contracts to make, any payment for any
                                electioneering communication (as
                                defined in section 304(e)(3)); and
                                    ``(II) such payment is coordinated
                                with a candidate for Federal office or
                                an authorized committee of such
                                candidate, a Federal, State, or local
                                political party or committee thereof,
                                or an agent or official of any such
                                candidate, party, or committee,
                        such payment or contracting shall be treated as
                        a contribution to such candidate and as an
                        expenditure by such candidate; and''.

SEC. 4. PROHIBITION OF CORPORATE AND LABOR DISBURSEMENTS FOR
              ELECTIONEERING COMMUNICATIONS.

    (a) In General.--Section 316(b)(2) of the Federal Election Campaign
Act of 1971 (2 U.S.C. 441b(b)(2)) is amended by inserting ``or for any
applicable electioneering communication'' before ``, but shall not
include''.
    (b) Applicable Electioneering Communication.--Section 316 of such
Act is amended by adding at the end the following:
    ``(c) Rules Relating to Electioneering Communications.--
            ``(1) Applicable electioneering communication.--For
        purposes of this section, the term `applicable electioneering
        communication' means an electioneering communication (as
        defined in section 304(e)(3)) that is made by--
                    ``(A) any entity to which subsection (a) applies
                other than a section 501(c)(4) organization; or
                    ``(B) a section 501(c)(4) organization if such
                communication is paid for using amounts derived from
                the conduct of a trade or business or from an entity
                described in subparagraph (A).
            ``(2) Special operating rules.--For purposes of paragraph
        (1), the following rules shall apply:
                    ``(A) An electioneering communication shall be
                treated as made by an entity described in paragraph
                (1)(A) if--
                            ``(i) the entity described in paragraph
                        (1)(A) directly or indirectly disburses any
                        amount for any of the costs of the
                        communication; or
                            ``(ii) any amount is disbursed for the
                        communication by a corporation or organization
                        or a State or local political party or
                        committee thereof that receives anything of
                        value from the entity described in paragraph
                        (1)(A), except that this clause shall not apply
                        to any communication the costs of which are
                        defrayed entirely out of a segregated account
                        to which only individuals can contribute.
                    ``(B) A section 501(c)(4) organization that derives
                amounts from business activities or from any entity
                described in paragraph (1)(A) shall be considered to
                have paid for any communication out of such amounts
                unless such organization paid for the communication out
                of a segregated account to which only individuals can
                contribute.
            ``(3) Definitions and rules.--For purposes of this
        subsection--
                    ``(A) the term `section 501(c)(4) organization'
                means--
                            ``(i) an organization described in section
                        501(c)(4) of the Internal Revenue Code of 1986
                        and exempt from taxation under section 501(a)
                        of such Code; or
                            ``(ii) an organization which has submitted
                        an application to the Internal Revenue Service
                        for determination of its status as an
                        organization described in clause (i); and
                    ``(B) a person shall be treated as having made a
                disbursement if the person has contracted to make the
                disbursement.
            ``(4) Coordination with internal revenue code.--Nothing in
        this subsection shall be construed to authorize an organization
        exempt from taxation under section 501(a) of the Internal
        Revenue Code of 1986 from carrying out any activity which is
        prohibited under such Code.''.

Summary: Advancing Truth and Accountability in Campaign Communications Act of 2001 - Amends the Federal Election Campaign Act of 1971 to require the filing of a report with the Commissioner of the Federal Election Commission within 24 hours of each date during a calendar year on which disbursements for electioneering communications exceed an aggregate of $10,000. Defines electioneering communications as certain communications broadcast from either a television or radio station that refer to a clearly identified candidate for Federal office. Provides that if any person makes, or contracts to make, any payment for any electioneering communication, and such payment is coordinated with a candidate for Federal office or an authorized committee of such candidate, a Federal, State, or local political party or committee thereof, or an agent or official of any such candidate, party, or committee, then such payment or contracting shall be treated as a contribution to and an expenditure by such candidate. Prohibits, in general, corporate and labor disbursements for applicable electioneering communications.

A bill to amend the Federal Election Campaign Act of 1971 to require disclosure of certain disbursements made for electioneering communications, and for other purposes..


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hire, Train, Retain Act of 2011''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) As of June 2011 9.2 percent of all Americans eligible
        to work were unemployed, or 14.1 million people.
            (2) There are millions of workers who were displaced during
        the recent ``Great Recession'' who need to be re-trained so
        that they can re-integrate into the workforce. According to the
        bi-annual Displaced Workers Survey, the unemployment rate was
        4.5 percent in 2007 before spiking to nearly 10 percent in
        2010.
            (3) Often overlooked are the 982,000 discouraged workers,
        people who are not looking for work because they do not believe
        that they are qualified for any available jobs.
            (4) Paradoxically, there are enough jobs available to
        employ just over 20 percent of these persons--there were 3.0
        million job openings on the last business day of May 2011
        according to the Bureau of Labor Statistics.
            (5) The disconnect is that many people searching for work
        lack the job-specific skills that they need to be competitive
        for many of these vacancies. Specifically, technology is
        outpacing the country's current approach to job-related
        education and training. The difference between white collar and
        blue collar jobs is fading because traditionally ``blue collar
        jobs'' are more specialized than ever before.

SEC. 3. PAYROLL TAX FORGIVENESS FOR HIRING AND TRAINING WORKERS.

    (a) In General.--Section 3111 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
    ``(e) Special Exemption for Certain Individuals Hired in Between
2011 and 2015.--
            ``(1) In general.--During the period beginning on the day
        after the date of the enactment of this subsection and ending
        on December 31, 2015, subsection (a) shall not apply to wages
        paid by a qualified employer with respect to employment of any
        qualified individual for services performed--
                    ``(A) in a trade or business of such qualified
                employer, or
                    ``(B) in the case of a qualified employer exempt
                from tax under section 501(a), in furtherance of the
                activities related to the purpose or function
                constituting the basis of the employer's exemption
                under section 501.
            ``(2) Qualified employer.--For purposes of this
        subsection--
                    ``(A) In general.--The term `qualified employer'
                means any employer other than the United States, any
                State, or any political subdivision thereof, or any
                instrumentality of the foregoing that provides a
                qualified job training program for or on behalf its
                employees.
                    ``(B) Treatment of employees of post-secondary
                educational institutions.--Notwithstanding subparagraph
                (A), the term `qualified employer' includes any
                employer which is a public institution of higher
                education (as defined in section 101(b) of the Higher
                Education Act of 1965).
            ``(3) Qualified individual.--For purposes of this
        subsection, the term `qualified individual' means any
        individual who--
                    ``(A) begins employment with a qualified employer
                after the date of the enactment of this subsection and
                before January 1, 2016,
                    ``(B) certifies by signed affidavit, under
                penalties of perjury, that such individual has not been
                employed for more than 40 hours during the 60-day
                period ending on the date such individual begins such
                employment,
                    ``(C) certifies by signed affidavit, under
                penalties of perjury, that such individual has
                satisfactorily completed a qualified job training
                program,
                    ``(D) is not employed by the qualified employer to
                replace another employee of such employer unless such
                other employee separated from employment voluntarily or
                for cause, and
                    ``(E) is not an individual described in section
                51(i)(1) (applied by substituting `qualified employer'
                for `taxpayer' each place it appears).
            ``(4) Qualified job training program.--For purposes of this
        subsection, the term `qualified job training program' means--
                    ``(A) a program provided by a qualified employer
                that is in-house and is specific training for available
                jobs at such employer, or
                    ``(B) a program under which a qualified employer
                partners with a public institution of higher education
                (as defined in section 101(b) of the Higher Education
                Act of 1965) to provide specific training for available
                jobs at such employer.
            ``(5) Election.--A qualified employer may elect to have
        this subsection not apply. Such election shall be made in such
        manner as the Secretary may require.''.
    (b) Coordination With Work Opportunity Credit.--Section 51(c) of
such Code is amended by adding at the end the following new paragraph:
            ``(6) Coordination with payroll tax forgiveness for hiring
        and training workers.--The term `wages' shall not include any
        amount paid or incurred to a qualified individual (as defined
        in section 3111(e)(3)) during the 1-year period beginning on
        the hiring date of such individual by a qualified employer (as
        defined in section 3111(e)) unless such qualified employer
        makes an election not to have section 3111(e) apply.''.
    (c) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Trust Fund and the Federal Disability Insurance Trust Fund
established under section 201 of the Social Security Act (42 U.S.C.
401) amounts equal to the reduction in revenues to the Treasury by
reason of the amendments made by subsection (a). Amounts appropriated
by the preceding sentence shall be transferred from the general fund at
such times and in such manner as to replicate to the extent possible
the transfers that would have occurred to such Trust Fund had such
amendments not been enacted.
    (d) Application to Railroad Retirement Taxes.--
            (1) In general.--Section 3221 of the Internal Revenue Code
        of 1986 is amended by redesignating subsection (d) as
        subsection (e) and by inserting after subsection (c) the
        following new subsection:
    ``(d) Special Rate for Certain Individuals Hired in Between 2011
and 2015.--
            ``(1) In general.--In the case of compensation paid by a
        qualified employer during the period beginning on the day after
        the date of the enactment of this subsection and ending on
        December 31, 2015, with respect to having a qualified
        individual in the employer's employ for services rendered to
        such qualified employer, the applicable percentage under
        subsection (a) shall be equal to the rate of tax in effect
        under section 3111(b) for the calendar year.
            ``(2) Qualified employer.--For purposes of this subsection,
        the term `qualified employer' means any employer other than the
        United States, any State, or any political subdivision thereof,
        or any instrumentality of the foregoing that provides a
        qualified job training program for or on behalf its employees.
            ``(3) Qualified individual.--For purposes of this
        subsection, the term `qualified individual' means any
        individual who--
                    ``(A) begins employment with a qualified employer
                after the date of the enactment of this subsection and
                before January 1, 2016,
                    ``(B) certifies by signed affidavit, under
                penalties of perjury, that such individual has not been
                employed for more than 40 hours during the 60-day
                period ending on the date such individual begins such
                employment,
                    ``(C) certifies by signed affidavit, under
                penalties of perjury, that such individual has
                satisfactorily completed a qualified job training
                program,
                    ``(D) is not employed by the qualified employer to
                replace another employee of such employer unless such
                other employee separated from employment voluntarily or
                for cause, and
                    ``(E) is not an individual described in section
                51(i)(1) (applied by substituting `qualified employer'
                for `taxpayer' each place it appears).
            ``(4) Qualified job training program.--For purposes of this
        subsection, the term `qualified job training program' means--
                    ``(A) a program provided by a qualified employer
                that is in-house and is specific training for available
                jobs at such employer, or
                    ``(B) a program under which a qualified employer
                partners with a public institution of higher education
                (as defined in section 101(b) of the Higher Education
                Act of 1965) to provide specific training for available
                jobs at such employer.
            ``(5) Election.--A qualified employer may elect to have
        this subsection not apply. Such election shall be made in such
        manner as the Secretary may require.''.
            (2) Transfers to social security equivalent benefit
        account.--There are hereby appropriated to the Social Security
        Equivalent Benefit Account established under section 15A(a) of
        the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a))
        amounts equal to the reduction in revenues to the Treasury by
        reason of the amendments made by paragraph (1). Amounts
        appropriated by the preceding sentence shall be transferred
        from the general fund at such times and in such manner as to
        replicate to the extent possible the transfers which would have
        occurred to such Account had such amendments not been enacted.
    (e) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this subsection shall apply to wages paid
        after the date of the enactment of this Act.
            (2) Railroad retirement taxes.--The amendments made by
        subsection (d) shall apply to compensation paid after the date
        of the enactment of this Act.

SEC. 4. BUSINESS CREDIT FOR RETENTION OF CERTAIN NEWLY HIRED
              INDIVIDUALS IN 2011.

    (a) In General.--In the case of any taxable year ending after the
date of the enactment of this Act, the current year business credit
determined under section 38(b) of the Internal Revenue Code of 1986 for
such taxable year shall be increased, with respect to each retained
worker with respect to which subsection (b)(2) is first satisfied
during such taxable year, by the lesser of--
            (1) $1,000, or
            (2) 6.2 percent of the wages (as defined in section 3401(a)
        of such Code) paid by the taxpayer to such retained worker
        during the 52 consecutive week period referred to in subsection
        (b)(2).
    (b) Retained Worker.--For purposes of this section, the term
``retained worker'' means any qualified individual (as defined in
section 3111(e)(3) or section 3221(d)(3) of the Internal Revenue Code
of 1986)--
            (1) who was employed by the taxpayer on any date during the
        taxable year,
            (2) who was so employed by the taxpayer for a period of not
        less than 52 consecutive weeks, and
            (3) whose wages (as defined in section 3401(a)) for such
        employment during the last 26 weeks of such period equaled at
        least 80 percent of such wages for the first 26 weeks of such
        period.
    (c) Employer Staffing and Payroll Must Increase.--No amount shall
be allowed as a credit under this section to an employer for a taxable
year unless the employer has a net increase for the taxable year in
those who work at least 20 hours per week for the employer during the
taxable year and the amount of its payroll during the taxable year.
    (d) Limitation on Carrybacks.--No portion of the unused business
credit under section 38 of the Internal Revenue Code of 1986 for any
taxable year which is attributable to the increase in the current year
business credit under this section may be carried to a taxable year
beginning before the date of the enactment of this section.
    (e) Treatment of Possessions.--
            (1) Payments to possessions.--
                    (A) Mirror code possessions.--The Secretary of the
                Treasury shall pay to each possession of the United
                States with a mirror code tax system amounts equal to
                the loss to that possession by reason of the
                application of this section (other than this
                subsection). Such amounts shall be determined by the
                Secretary of the Treasury based on information provided
                by the government of the respective possession.
                    (B) Other possessions.--The Secretary of the
                Treasury shall pay to each possession of the United
                States which does not have a mirror code tax system
                amounts estimated by the Secretary of the Treasury as
                being equal to the aggregate benefits that would have
                been provided to residents of such possession by reason
                of the application of this section (other than this
                subsection) if a mirror code tax system had been in
                effect in such possession. The preceding sentence shall
                not apply with respect to any possession of the United
                States unless such possession has a plan, which has
                been approved by the Secretary of the Treasury, under
                which such possession will promptly distribute such
                payments to the residents of such possession.
            (2) Coordination with credit allowed against united states
        income taxes.--No increase in the credit determined under
        section 38(b) of the Internal Revenue Code of 1986 against
        United States income taxes for any taxable year determined
        under subsection (a) shall be taken into account with respect
        to any person--
                    (A) to whom a credit is allowed against taxes
                imposed by the possession by reason of this section for
                such taxable year, or
                    (B) who is eligible for a payment under a plan
                described in paragraph (1)(B) with respect to such
                taxable year.
            (3) Definitions and special rules.--
                    (A) Possession of the united states.--For purposes
                of this subsection, the term ``possession of the United
                States'' includes the Commonwealth of Puerto Rico and
                the Commonwealth of the Northern Mariana Islands.
                    (B) Mirror code tax system.--For purposes of this
                subsection, the term ``mirror code tax system'' means,
                with respect to any possession of the United States,
                the income tax system of such possession if the income
                tax liability of the residents of such possession under
                such system is determined by reference to the income
                tax laws of the United States as if such possession
                were the United States.
                    (C) Treatment of payments.--For purposes of section
                1324(b)(2) of title 31, United States Code, rules
                similar to the rules of section 1001(b)(3)(C) of the
                American Recovery and Reinvestment Tax Act of 2009
                shall apply.

Summary: Hire, Train, Retain Act of 2011 - Amends the Internal Revenue Code to: (1) allow non-governmental employers an exemption from, or reduction in, employment taxes during the period beginning on the enactment of this Act and ending on December 31, 2015, for hiring certain unemployed individuals who are trained by such employers in a qualified job training program , and (2) allow an employer an increase in the business-related tax credit for each worker retained by such employer who was employed on any date during the taxable year for a period of not less than 52 consecutive weeks.

To amend the Internal Revenue Code of 1986 to provide tax incentives to employers for providing training programs for jobs specific to the needs of the employers.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mayflower Commemorative Coin Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The arrival of the Pilgrims at Plymouth, Massachusetts,
        in 1620 has major significance in the history of the United
        States.
            (2) The Mayflower Compact laid the foundation and moral
        framework for the future laws of the United States.
            (3) The General Society of Mayflower Decedents' mission
        is--
                    (A) to tell the story of the Pilgrim's journey on
                the Mayflower in 1620, bringing with them principles of
                civil and religious liberty to America as memorialized
                in the Mayflower Compact;
                    (B) to raise public awareness and increase the
                public understanding of the importance of the Pilgrim's
                lives and legacies; and
                    (C) to encourage a passion for history.
            (4) A commemorative coin will bring national and
        international attention to the lasting legacy of this important
        event.
            (5) The proceeds from a surcharge on the sale of such
        commemorative coin will assist the financing of educational,
        scholarship, and outreach programs;

SEC. 3. COIN SPECIFICATIONS.

    (a) Denominations.--The Secretary of the Treasury (hereafter in
this Act referred to as the ``Secretary'') shall mint and issue the
following coins:
            (1) $5 gold coins.--Not more than 50,000 $5 coins, which
        shall--
                    (A) weigh 8.359 grams;
                    (B) have a diameter of 0.850 inches; and
                    (C) contain 90 percent gold and 10 percent alloy.
            (2) $1 silver coins.--Not more than 100,000 $1 coins, which
        shall--
                    (A) weigh 26.73 grams;
                    (B) have a diameter of 1.500 inches; and
                    (C) contain at least 90 percent silver.
    (b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5134 of title 31,
United States Code, all coins minted under this Act shall be considered
to be numismatic items.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this
        Act shall be emblematic of the arrival of the Pilgrims.
            (2) Designation and inscriptions.--On each coin minted
        under this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of--
                            (i) the mint date ``2020''; and
                            (ii) the year ``1620''; and
                    (C) inscriptions of the words ``Liberty'', ``In God
                We Trust'', ``United States of America'', and ``E
                Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act
shall be--
            (1) selected by the Secretary after consultation with the
        Commission of Fine Arts and the General Society of Mayflower
        Descendants; and
            (2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

    (a) Quality of Coins.--Coins minted under this Act shall be issued
in proof quality and uncirculated quality.
    (b) Mint Facility.--Only 1 facility of the United States Mint may
be used to strike any particular quality of the coins minted under this
Act.
    (c) Period of Issuance.--The Secretary may issue coins, to the
public, minted under this Act only during the 1-year period beginning
on January 1, 2020.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--The coins issued under this Act shall be sold by
the Secretary at a price equal to the sum of--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7(a) with respect to
        such coins; and
            (3) the cost of designing and issuing the coins (including
        labor, materials, dies, use of machinery, overhead expenses,
        marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins
issued under this Act at a reasonable discount.
    (c) Prepaid Orders.--
            (1) In general.--The Secretary shall accept prepaid orders
        for the coins minted under this Act before the issuance of such
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders
        under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

    (a) In General.--All sales of coins issued under this Act shall
include a surcharge as follows:
            (1) A surcharge of $35 per coin for the $5 gold coin.
            (2) A surcharge of $10 per coin for the $1 silver coin.
    (b) Distribution.--Subject to section 5134(f)(1) of title 31,
United States Code, all surcharges received by the Secretary from the
sale of coins issued under this Act shall be promptly paid by the
Secretary to the General Society of Mayflower Descendants for
educational purposes.
    (c) Audits.--The General Society of Mayflower Descendants shall be
subject to the audit requirements of section 5134(f)(2) of title 31,
United States Code, with regard to the amounts received under
subsection (b).
    (d) Limitation.--Notwithstanding subsection (a), no surcharge may
be included with respect to the issuance under this Act of any coin
during a calendar year if, as of the time of such issuance, the
issuance of such coin would result in the number of commemorative coin
programs issued during such year to exceed the annual 2 commemorative
coin program issuance limitation under section 5112(m)(1) of title 31,
United States Code (as in effect on the date of the enactment of this
Act). The Secretary of the Treasury may issue guidance to carry out
this subsection.

SEC. 8. FINANCIAL ASSURANCES.

    The Secretary shall take such actions as may be necessary to ensure
that--
            (1) minting and issuing coins under this Act will not
        result in any net cost to the United States Government; and
            (2) no funds, including applicable surcharges, shall be
        disbursed to any recipient designated in section 7 until the
        total cost of designing and issuing all of the coins authorized
        by this Act (including labor, materials, dies, use of
        machinery, overhead expenses, marketing, and shipping) is
        recovered by the United States Treasury, consistent with
        sections 5112(m) and 5134(f) of title 31, United States Code.

Summary: Mayflower Commemorative Coin Act This bill directs the Department of the Treasury to issue up to 50,000 $5 gold commemorative coins, and up to 100,000 $1 silver commemorative coins, whose design is emblematic of the arrival of the Pilgrims at Plymouth, Massachusetts. These coins shall be issued only during the one-year period beginning on January 1, 2020. The Department must pay all surcharges received from sales of the coins to the General Society of Mayflower Descendants for educational purposes.

Mayflower Commemorative Coin Act


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Higher Education Investment Act of
1995''.

SEC. 2. CREDIT FOR INTEREST ON EDUCATION LOANS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 22 the
following new section:

``SEC. 23. INTEREST ON EDUCATION LOANS.

    ``(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 20 percent of the interest paid
by the taxpayer during the taxable year on any qualified education
loan.
    ``(b) Maximum Credit.--
            ``(1) In general.--Except as provided in paragraph (2), the
        credit allowed by subsection (a) for the taxable year shall not
        exceed $500 ($1,000 in the case of 2 or more individuals with
        qualified higher education expenses paid by any qualified
        education loan).
            ``(2) Limitation based on modified adjusted gross income.--
                    ``(A) In general.--If the modified adjusted gross
                income of the taxpayer for the taxable year exceeds
                $40,000 ($60,000 in the case of a joint return), the
                amount which would (but for this paragraph) be
                allowable as a credit under this section shall be
                reduced (but not below zero) by the amount which bears
                the same ratio to the amount which would be so
                allowable as such excess bears to $15,000.
                    ``(B) Modified adjusted gross income.--The term
                `modified adjusted gross income' means adjusted gross
                income determined--
                            ``(i) without regard to sections 135, 911,
                        931, and 933, and
                            ``(ii) after application of sections 86,
                        219, and 469.
                    ``(C) Inflation adjustment.--In the case of any
                taxable year beginning after 1996, the $40,000 and
                $60,000 amounts referred to in subparagraph (A) shall
                be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment
                        determined under section (1)(f)(3) for the
                        calendar year in which the taxable year begins,
                        except that subparagraph (B) of subsection
                        (1)(f)(3) shall be applied by substituting
                        `1995' for `1992'.
                    ``(D) Rounding.--If any amount as adjusted under
                subparagraph (C) is not a multiple of $50, such amount
                shall be rounded to the nearest multiple of $50 (or, if
                such amount is a multiple of $25, such amount shall be
                rounded to the next highest multiple of $50).
    ``(c) Limitation on Taxpayers Eligible for Credit.--No credit shall
be allowed by this section to an individual for the taxable year if a
deduction under section 151 with respect to such individual is allowed
to another taxpayer for the taxable year beginning in the calendar year
in which such individual's taxable year begins.
    ``(d) Limit on Period Credit Allowed.--
            ``(1) Taxpayer and taxpayer's spouse.--Except as provided
        in paragraph (2), a credit shall be allowed under this section
        only with respect to interest paid on any qualified education
        loan during the first 60 months (whether or not consecutive) in
        which interest payments are required. For purposes of this
        paragraph, any loan and all refinancings of such loan shall be
        treated as 1 loan.
            ``(2) Dependent.--If the qualified education loan was used
        to pay education expenses of an individual other than the
        taxpayer or the taxpayer's spouse, a credit shall be allowed
        under this section for any taxable year with respect to such
        loan only if--
                    ``(A) a deduction under section 151 with respect to
                such individual is allowed to the taxpayer for such
                taxable year, and
                    ``(B) such individual is at least a half-time
                student with respect to such taxable year.
    ``(e) Definitions.--For purposes of this section--
            ``(1) Qualified education loan.--The term `qualified
        education loan' means any indebtedness incurred to pay
        qualified higher education expenses--
                    ``(A) which are incurred on behalf of the taxpayer,
                the taxpayer's spouse, or a dependent of the taxpayer,
                    ``(B) which are paid or incurred within a
                reasonable period of time before or after the
                indebtedness is incurred, and
                    ``(C) which are attributable to education furnished
                during a period during which the recipient was at least
                a half-time student.
        Such term includes indebtedness used to refinance indebtedness
        which qualifies as a qualified education loan. The term
        `qualified education loan' shall not include any indebtedness
        owed to a person who is related (within the meaning of section
        267(b) or 707(b)(1)) to the taxpayer.
            ``(2) Qualified higher education expenses.--The term
        `qualified higher education expenses' means the cost of
        attendance (as defined in section 472 of the Higher Education
        Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before
        the date of the enactment of this Act) of the taxpayer, the
        taxpayer's spouse, or a dependent of the taxpayer at an
        eligible educational institution. For purposes of the preceding
        sentence, the term `eligible educational institution' has the
        same meaning given such term by section 135(c)(3), except that
        such term shall also include an institution conducting an
        internship or residency program leading to a degree or
        certificate awarded by an institution of higher education, a
        hospital, or a health care facility which offers postgraduate
        training.
            ``(3) Half-time student.--The term `half-time student'
        means any individual who would be a student as defined in
        section 151(c)(4) if `half-time' were substituted for `full-
        time' each place it appears in such section.
            ``(4) Dependent.--The term `dependent' has the meaning
        given such term by section 152.
    ``(f) Special Rules.--
            ``(1) Denial of double benefit.--No credit shall be allowed
        under this section for any amount for which a deduction is
        allowable under any other provision of this chapter.
            ``(2) Married couples must file joint return.--If the
        taxpayer is married at the close of the taxable year, the
        credit shall be allowed under subsection (a) only if the
        taxpayer and the taxpayer's spouse file a joint return for the
        taxable year.
            ``(3) Marital status.--Marital status shall be determined
        in accordance with section 7703.''
    (b) Reporting Requirement.--
            (1) In general.--Subpart B of part III of subchapter A of
        chapter 61 of the Internal Revenue Code of 1986 (relating to
        information concerning transactions with other persons) is
        amended by inserting after section 6050P the following new
        section:

``SEC. 6050Q. RETURNS RELATING TO EDUCATION LOAN INTEREST RECEIVED IN
              TRADE OR BUSINESS FROM INDIVIDUALS.

    ``(a) Education Loan Interest of $600 or More.--Any person--
            ``(1) who is engaged in a trade or business, and
            ``(2) who, in the course of such trade or business,
        receives from any individual interest aggregating $600 or more
        for any calendar year on any qualified education loan,
shall make the return described in subsection (b) with respect to each
individual from whom such interest was received at such time as the
Secretary may by regulations prescribe.
    ``(b) Form and Manner of Returns.--A return is described in this
subsection if such return--
            ``(1) is in such form as the Secretary may prescribe,
            ``(2) contains--
                    ``(A) the name and address of the individual from
                whom the interest described in subsection (a)(2) was
                received,
                    ``(B) the amount of such interest received for the
                calendar year, and
                    ``(C) such other information as the Secretary may
                prescribe.
    ``(c) Application to Governmental Units.--For purposes of
subsection (a):
            ``(1) Treated as persons.--The term `person' includes any
        governmental unit (and any agency or instrumentality thereof).
            ``(2) Special rules.--In the case of a governmental unit or
        any agency or instrumentality thereof--
                    ``(A) subsection (a) shall be applied without
                regard to the trade or business requirement contained
                therein, and
                    ``(B) any return required under subsection (a)
                shall be made by the officer or employee appropriately
                designated for the purpose of making such return.
    ``(d) Statements To Be Furnished to Individuals With Respect to
Whom Information Is Required.--Every person required to make a return
under subsection (a) shall furnish to each individual whose name is
required to be set forth in such return a written statement showing--
            ``(1) the name and address of the person required to make
        such return, and
            ``(2) the aggregate amount of interest described in
        subsection (a)(2) received by the person required to make such
        return from the individual to whom the statement is required to
        be furnished.
The written statement required under the preceding sentence shall be
furnished on or before January 31 of the year following the calendar
year for which the return under subsection (a) was required to be made.
    ``(e) Qualified Education Loan Defined.--For purposes of this
section, except as provided in regulations prescribed by the Secretary,
the term `qualified education loan' has the meaning given such term by
section 23(e)(1).
    ``(f) Returns Which Would Be Required To Be Made by 2 or More
Persons.--Except to the extent provided in regulations prescribed by
the Secretary, in the case of interest received by any person on behalf
of another person, only the person first receiving such interest shall
be required to make the return under subsection (a).''
    (c) Clerical Amendments.--
            (1) The table of sections for subpart A of part IV of
        subchapter A of chapter 1 of the Internal Revenue Code of 1986
        is amended by inserting after the item relating to section 22
        the following new item:

                              ``Sec. 23. Interest on education loans.''
            (2) The table of sections for subpart B of part III of
        subchapter A of chapter 61 of such Code is amended by inserting
        after the item relating to section 6050P the following new
        item:

                              ``Sec. 6050Q. Returns relating to
                                        education loan interest
                                        received in trade or business
                                        from individuals.''
    (d) Effective Date.--The amendments made by this section shall
apply to any qualified education loan (as defined in section 23(e)(1)
of the Internal Revenue Code of 1986, as added by this section)
incurred on, before, or after the date of the enactment of this Act,
but only with respect to any loan interest payment due after December
31, 1995, and before the termination of the period described in section
23(d)(1) of such Code.

Summary: Higher Education Investment Act of 1995 - Amends the Internal Revenue Code to allow an individual a credit of 20 percent of the interest paid on any qualified education loan. Limits the maximum credit allowable to $500 for an individual and $1,000 for two or more individuals. Imposes a limit on the amount of credit based on modified adjusted gross income of the taxpayer over $40,000 . Limits the period the credit is allowed to a taxpayer or spouse to the first 60 months in which interest payments are required. Provides that any loan and all refinancings of any loan shall be treated as one loan. Allows a credit, if the education loan was used to pay the education expenses of an individual other than the taxpayer or the taxpayer's spouse, for certain dependents. Defines qualified education loan and qualified higher education expenses. Allows a credit to a married couple only if such couple files a joint return. Requires that an individual engaged in a trade or business who receives from any individual interest aggregating $600 or more on any qualified education loan, make a return with respect to each individual from whom such interest was received. Directs that in the case of returns which would be required to be made by two or more persons, only the person first receiving such interest shall be required to make the return.

Higher Education Investment Act of 1995


SECTION 1. SHORT TITLE.
    This Act may be cited as the ``National September 11 Memorial &
Museum Commemorative Medal Act of 2010''.
SEC. 2. STRIKING AND DESIGN OF MEDALS.
    (a) Striking of Medals.--In commemoration of the 10th anniversary
of the September 11, 2001, terrorist attacks on the United States and
the establishment of the National September 11 Memorial & Museum at the
World Trade Center, the Secretary of the Treasury (hereinafter referred
to as the ``Secretary'') shall strike and make available for sale not
more than 2,000,000 silver medals, each of which shall contain 1 ounce
of silver.
    (b) Design Requirement.--
        (1) In general.--The design of the medals struck under this Act
    shall be emblematic of the courage, sacrifice, and strength of
    those individuals who perished in the terrorist attacks of
    September 11, 2001, the bravery of those who risked their lives to
    save others that day, and the endurance, resilience, and hope of
    those who survived.
        (2) Inscriptions.--On each medal struck under this Act, there
    shall be--
            (A) an inscription of the years ``2001-2011''; and
            (B) an inscription of the words ``Always Remember''.
    (c) Selection.--The design for the medals struck under this Act
shall be--
        (1) selected by the Secretary, after consultation with the
    National September 11 Memorial & Museum at the World Trade Center
    and the Commission of Fine Arts; and
        (2) reviewed by the Citizens Coinage Advisory Committee.
SEC. 3. ISSUANCE OF MEDALS.
    (a) Quality of Medals.--The medals struck under this Act shall be
made available for sale in the quality comparable to proof coins.
    (b) Mint Facility.--
        (1) In general.--Only 2 facilities of the United States Mint
    may be used to strike medals under this Act.
        (2) Use of the united states mints at west point, new york, and
    philadelphia, pennsylvania.--It is the sense of Congress that, to
    the extent possible, approximately one-half of the medals to be
    struck under this Act should be struck at the United States Mint at
    West Point, New York, and approximately one-half struck at the
    United States Mint at Philadelphia, Pennsylvania.
    (c) Date of Issuance.--The Secretary may make the medals available
for sale under this Act beginning on January 1, 2011.
    (d) Termination of Authority.--No medals shall be struck under this
Act after December 31, 2012.
SEC. 4. NUMISMATIC ITEMS.
    For purposes of sections 5134 and 5136 of title 31, United States
Code, all medals struck under this Act shall be considered to be
numismatic items.
SEC. 5. NATIONAL MEDALS.
    The medals struck under this Act are national medals for purposes
of chapter 51 of title 31, United States Code.
SEC. 6. SALE OF MEDALS.
    (a) Sales Price.--The medals made available for sale under this Act
shall be sold by the Secretary at a price equal to the sum of--
        (1) the cost of designing and selling such medals (including
    labor, materials, dies, use of machinery, overhead expenses,
    marketing, and shipping); and
        (2) the surcharge provided in section 7 with respect to such
    medals.
    (b) Bulk Sales.--The Secretary shall make bulk sales of the medals
at a reasonable discount.
    (c) Introductory Orders.--
        (1) In general.--The Secretary shall accept introductory orders
    for medals made available for sale under this Act.
        (2) Discount.--Sale prices with respect to introductory orders
    under paragraph (1) shall be made at a reasonable discount.
SEC. 7. SURCHARGES.
    (a) In General.--All sales of medals made available for sale under
this Act shall include a surcharge of $10 per medal.
    (b) Distribution.--Subject to section 5134(f) of title 31, United
States Code, all surcharges received by the Secretary from the sale of
medals under this Act shall be paid to the National September 11
Memorial & Museum at the World Trade Center to support the operations
and maintenance of the National September 11 Memorial & Museum at the
World Trade Center following its completion.
    (c) Audits.--The Comptroller General of the United States shall
have the right to examine such books, records, documents, and other
data of the National September 11 Memorial & Museum at the World Trade
Center as may be related to the expenditures of amounts paid under
subsection (b).
SEC. 8. BUDGET COMPLIANCE.
    The budgetary effects of this Act, for the purpose of complying
with the Statutory Pay-As-You-Go Act of 2010, shall be determined by
reference to the latest statement titled ``Budgetary Effects of PAYGO
Legislation'' for this Act, submitted for printing in the Congressional
Record by the Chairman of the Committee on the Budget of the House of
Representatives, provided that such statement has been submitted prior
to the vote on passage.

                               Speaker of the House of Representatives.

                            Vice President of the United States and
                                               President of the Senate.

Summary: National September 11 Memorial Museum Commemorative Medal Act of 2010 - Directs the Secretary of the Treasury to strike and make available for sale not more than 2 million silver national medals, containing one ounce of silver each, in commemoration of the 10th anniversary of the September 11, 2001, terrorist attacks on the United States and the establishment of the National September 11 Memorial Museum at the World Trade Center. Declares that all sales of medals under this Act shall include a surcharge of $10 per medal, which shall be paid to the National September 11 Memorial Museum at the World Trade Center to support its operations and maintenance. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

To require the Secretary of the Treasury to strike medals in commemoration of the 10th anniversary of the September 11, 2001, terrorist attacks on the United States and the establishment of the National September 11 Memorial & Museum at the World Trade Center.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Opportunities for Success Act of
2013''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Internships are increasingly important to the ability
        of college students to gain skills, make professional
        connections, and find jobs after graduation.
            (2) In 2011, according to the National Association of
        Colleges and Employers, employers offered full-time positions
        to 61.2 percent of their interns with an acceptance rate of
        86.5 percent.
            (3) Many students struggle to make ends meet; 66 percent of
        young community college students dedicate more than 20 hours a
        week to an outside job, and the need of many students to
        maintain a part-time or full-time job reduces or eliminates the
        time available for an internship.
            (4) Internships often require significant time commitments
        or temporary relocation, which many students are unable to
        afford; these additional living expenses include housing,
        meals, and travel, and these costs make unpaid internships with
        employers like non-profit organizations and government even
        more inaccessible for those with low and middle incomes.
            (5) In 2011, 46 percent of students who had completed an
        internship were offered jobs, compared with 31 percent of
        students who did not complete an internship; more than 76
        percent of employers rank relevant experience as the most
        important quality when hiring.
            (6) Many university officials and employers acknowledge
        that participating in an undergraduate internship is extremely
        helpful for finding meaningful employment in today's job
        market.

SEC. 3. OPPORTUNITIES FOR SUCCESS PROGRAM.

    (a) Program Authorized.--From the amounts made available to carry
out this Act, the Secretary of Education shall establish a grant
program to award grants to qualifying educational institutions in
accordance with this section in order to support eligible students
attending such institutions during internships.
    (b) Application.--To receive a grant under this section, a
qualifying educational institution shall submit to the Secretary an
application at such time, in such manner, and containing such
information as the Secretary may require.
    (c) Use of Funds by Qualifying Educational Institutions.--A
qualifying educational institution receiving a grant under this section
shall use the grant funds in accordance with the following:
            (1) Activities.--Such institution may only use the grant to
        fund internship awards in accordance with this section to
        eligible students enrolled at the institution.
            (2) Administration of internship awards.--Internship awards
        made from the grant--
                    (A) shall be administered by the financial aid
                office of such institution; and
                    (B) may be administered in conjunction with the
                career development office and career center of such
                institution.
            (3) Prohibition on alteration of financial aid.--A
        student's receipt of an internship award from a grant under
        this section shall not be taken into account in determining the
        need or eligibility of the student for financial assistance
        under title IV of the Higher Education Act of 1965 (20 U.S.C.
        1070 et seq.).
            (4) Supplement not supplant.--Funds made available to carry
        out this section shall be used to supplement, and not supplant,
        other Federal and State funds available to carry out the
        activities described in this section.
            (5) Deadline for summer internships.--Such institution
        shall make an award for a summer internship under this section
        by June 30 of a calendar year preceding the first day of the
        summer internship for that year.
    (d) Calculating Award Amounts.--
            (1) Amount to qualifying educational institutions.--
                    (A) In general.--In determining a grant amount for
                a qualifying educational institution under this
                section, the Secretary shall ensure that the
                institution's grant is equal to an amount that bears
                the same relationship to the total funds available to
                carry out this section for a fiscal year as the number
                of eligible students enrolled at the institution (as
                determined by the Secretary on the basis of the most
                recent satisfactory data) bears to the total number of
                eligible students enrolled at all qualifying
                educational institutions, as so determined.
                    (B) Reallocation.--If a qualifying educational
                institution does not receive funds under this
                paragraph, the Secretary shall reallocate such funds to
                other qualifying educational institutions in the same
                proportion funds are allocated under subparagraph (A).
                    (C) Exception.--In the case of a qualifying
                educational institution that does not award all of the
                grant funds received under this section for a fiscal
                year to eligible students in accordance with this
                section, the Secretary, in awarding grants under this
                section for the succeeding fiscal year--
                            (i) shall reallocate the unused funds to
                        other qualifying educational institutions in
                        the same proportion funds are allocated under
                        subparagraph (A); and
                            (ii) may award such institution a grant in
                        an amount that is less than the full grant
                        amount such institution would have otherwise
                        received under subparagraph (A) for such year.
            (2) Student award parameters.--
                    (A) Maximum student award.--A student receiving an
                award of funds from a grant to a qualifying educational
                institution under this section may not receive--
                            (i) more than $5,000 from such grant if the
                        award is for a full-time internship; and
                            (ii) more than $2,500 from such grant if
                        the award is for a part-time internship.
                    (B) Calculation of student award.--
                            (i) Unpaid internships.--
                                    (I) Awards for in-school
                                students.--Subject to subparagraph (A),
                                in the case of a student receiving an
                                award for an unpaid internship that
                                occurs during a period of enrollment at
                                the awarding qualifying educational
                                institution, the amount of the award
                                shall be, to the extent practicable, an
                                amount based on the higher of--
                                            (aa) the applicable Federal
                                        minimum wage by each hour of
                                        the internship; or
                                            (bb) the applicable State
                                        minimum wage of the State in
                                        which the institution is
                                        located by each hour of the
                                        internship.
                                    (II) Awards for students during
                                summer and winter terms.--
                                            (aa) In general.--Subject
                                        to subparagraph (A), in the
                                        case of a student receiving an
                                        award for an unpaid internship
                                        that occurs during a period of
                                        nonattendance at the awarding
                                        educational institution, the
                                        amount of the award shall, to
                                        the extent practicable, be an
                                        amount that covers reasonable
                                        cost of living expenses for the
                                        student.
                                            (bb) Reasonable cost of
                                        living expenses.--For purposes
                                        of item (aa), ``reasonable cost
                                        of living expenses'' shall
                                        include considerations of--

                                                    (AA) the location
                                                of the internship;

                                                    (BB) the length of
                                                the internship;

                                                    (CC) travel costs
                                                associated with the
                                                internship;

                                                    (DD) housing costs
                                                during the duration of
                                                the internship;

                                                    (EE) meal costs
                                                during the duration of
                                                the internship; and

                                                    (FF) whether the
                                                internship is full-time
                                                or part-time.

                            (ii) Paid internships.--In the case of a
                        student receiving an award for a paid
                        internship, the amount of the award shall be
                        determined by reducing the amount such student
                        would receive for an unpaid internship as
                        calculated under clause (i) by the amount of
                        income that the internship will provide to the
                        student.
    (e) Awards Non-Taxable.--An award received by a student under this
section shall not be considered taxable income.
    (f) Carry-Back Authorized.--A qualifying educational institution
receiving a grant under this section for a fiscal year may use such
grant funds to make internship awards under this section prior to the
beginning of the fiscal year, but after the end of the previous
academic year.
    (g) Reports.--Not later than 1 year after the date of enactment of
this Act and each succeeding year in which the Secretary makes grants
under this section, the Secretary shall submit to Congress a report
detailing, with regard to grants made under this section for the
previous academic year--
            (1) the percentage of students receiving internship funds
        from grants under this section who, not later than 2 years
        after graduating from a qualifying educational institution, are
        hired in a field related to the internship for which the
        students received such funds;
            (2) the number of qualifying educational institutions
        receiving grants under this section;
            (3) the categories of qualifying educational institutions
        (such as 4-year public institutions, 4-year private, nonprofit
        institutions, 2-year public institutions, and 2-year private,
        nonprofit institutions) receiving grants under this section;
            (4) the number of students receiving internship funds from
        grants under this section, and the degrees such students are
        pursuing;
            (5) the number of paid internships, and the number of
        unpaid internships, funded by such grants;
            (6) the locations of internships funded by such grants;
            (7) the number of students who used internship funds
        awarded under this section to complete an internship more than
        60 miles from the qualifying educational institution that made
        such award or that required the students to temporarily
        relocate for the duration of the internship; and
            (8) the types of internships (such as full-time summer
        internships, part-time summer internship, or part-time semester
        internships) completed by students receiving awards funded by
        such grants.
    (h) Regulations.--The Secretary shall prescribe such regulations as
may be necessary to carry out this section, including regulations that
provide guidance to qualifying educational institutions on how to
determine whether an internship meets the requirements of subclauses
(I) through (III) of subsection (i)(1)(F)(vi).
    (i) Definitions.--For purposes of this section:
            (1) Eligible student.--The term ``eligible student'' means
        a student who--
                    (A) is a full-time or half-time student (as such
                terms are defined in section 668.2 of title 34, Code of
                Federal Regulations (or a successor regulation));
                    (B) is eligible for a Federal Pell Grant under
                section 401 of the Higher Education Act of 1965 (20
                U.S.C. 1070a et seq.);
                    (C) is enrolled at a qualifying educational
                institution in a program of study that leads to an
                associate's or bachelor's degree;
                    (D) if the student has accepted an internship
                during a period of nonattendance at a qualifying
                educational institution--
                            (i) demonstrates that the student is
                        planning to re-enroll at such institution for
                        the next period of enrollment at such
                        institution by registering for such period of
                        enrollment at the institution or accepting the
                        institution's offer of admittance for such
                        period of enrollment; and
                            (ii) will be eligible for a Federal Pell
                        Grant under section 401 of such Act (20 U.S.C.
                        1070a et seq.), for such period of enrollment;
                    (E) has not, while pursuing the same degree that
                such student is currently pursuing, previously received
                an award that included funds granted under subsection
                (a) to a qualifying educational institution; and
                    (F) has received an official internship offer, as
                defined by the Secretary in regulations, for an
                internship that--
                            (i) is located within the United States;
                            (ii) in a case in which the internship
                        employs (as defined under section 3(g) of the
                        Fair Labor Standards Act (29 U.S.C. 203(g)) the
                        student, meets the requirements of such Act (29
                        U.S.C. 201 et seq.);
                            (iii) is a full-time summer internship, a
                        part-time summer internship, or a part-time
                        semester internship;
                            (iv) is not less than 4 weeks in duration,
                        and is not greater in duration than the shorter
                        of--
                                    (I) the length of a standard
                                academic period at the qualifying
                                educational institution; or
                                    (II) in the case of an internship
                                that occurs during a period of
                                nonattendance at the awarding
                                qualifying educational institution, 10
                                weeks, or in the case of an internship
                                that occurs during a period of
                                attendance at the awarding qualifying
                                educational institution, 12 weeks;
                            (v) is--
                                    (I) an unpaid internship; or
                                    (II) a paid internship that,
                                according to the determination of the
                                qualifying educational institution,
                                without an award under this section
                                such student would otherwise be unable
                                to afford participating in such
                                internship; and
                            (vi) is determined by the qualifying
                        educational institution to be an internship
                        that--
                                    (I) is of good and reputable
                                quality;
                                    (II) affords adequate educational
                                or skill-building opportunities; and
                                    (III) is reasonably associated with
                                the student's course of study at a
                                qualifying educational institution.
            (2) Full-time.--The term ``full-time'', when used with
        respect to an internship, shall be defined by the Secretary in
        regulations.
            (3) Qualifying educational institution.--The term
        ``qualifying educational institution'' has the meaning given
        the term ``institution of higher education'' in section 101(a)
        of the Higher Education Act of 1965 (20 U.S.C. 1001(a)).
            (4) Part-time.--The term ``part-time'', when used with
        respect to an internship, shall be defined by the Secretary in
        regulations.
            (5) Period of nonattendence.--The term ``period of
        nonattendence'', when used with respect to a student, means a
        period during which the student is not enrolled at a qualifying
        educational institution, including a summer or winter term.
            (6) Secretary.--The term ``Secretary'' means the Secretary
        of Education.

Summary: Opportunities for Success Act of 2013 - Directs the Secretary of Education to award grants to institutions of higher education for use in providing their students with financial support to engage in internships reasonably associated with their studies. Requires support recipients to be full-time or half-time students who are eligible for Federal Pell Grants. Sets the student support level for unpaid internships at: (1) the higher of the federal or state minimum wage for each hour of the internship, if the internship occurs while the student is enrolled in classes. And (2) the student's reasonable cost of living expenses, if the internship occurs while the student is not enrolled in classes. Sets the support level for paid internships by reducing the amount the student would receive for an unpaid internship by the amount the paid internship provides to the student. Caps the total support a student may receive for full-time and part-time internships. Makes that support nontaxable and excludes it from the calculation of a student's need or eligibility for financial assistance under title IV of the Higher Education Act of 1965.

Opportunities for Success Act of 2013


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Alcohol Advertising Accountability
Act of 1996''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) In 1995, the Department of Health and Human Services
        found that there is a significant underage drinking problem and
        estimated that there are 11 million drinkers of alcoholic
        beverages who are under the age of 21. Of that number, 2
        million are heavy drinkers of such beverages.
            (2) In 1995, the proportion of students having 5 or more
        drinks in a row during the 2 week period preceding the
        Monitoring the Future Survey were 15 percent for 8th graders,
        24 percent for 10th graders, and 30 percent for 12th graders.
            (3) The median age at which children begin drinking
        alcoholic beverages is just over 13 years. 67 percent of
        students in the 8th grade have tried an alcoholic beverage.
            (4) A 1995 survey found that 50 percent of the teenagers
        who were asked said that alcohol is a more serious problem
        among today's youth than illicit drugs.
            (5) In 1993, nearly 10 percent (over 110,000) of the
        clients admitted to State-funded alcohol treatment programs
        were under the age of 21.
            (6) Alcoholic beverage companies spent $2 billion to
        advertise and promote their products in 1995. The budget of the
        National Institute on Alcohol Abuse and Alcoholism for the same
        year was $176 million.
            (7) According to a study published in the American Journal
        of Public Health, viewing beer ads on television may predispose
        young people to drinking beer. Children who are more aware of
        beer advertisements hold more favorable beliefs about drinking
        beer and intend to drink beer more frequently as adults.
            (8) Almost half of all adults think that alcohol industry
        advertising greatly influences underage youth to drink
        alcoholic beverages, another one-third think industry
        advertising has some influence.

SEC. 3. REPORT OF SECRETARY ON ALCOHOL ADVERTISING.

    (a) Action by the Secretary.--The Secretary of Health and Human
Services shall report annually to the Congress on alcohol advertising,
its profile and its effects. To assist the Secretary in gathering
information for such report, the Secretary shall establish a panel made
up of such individuals as the Secretary, in the Secretary's discretion,
may select from individuals in the Department of Health and Human
Services or any other Federal agency.
    (b) Panel Function.--The panel established by the Secretary of
Health and Human Services under subsection (a) shall review alcohol
advertising in all media, including broadcast and cable television,
other electronic means, and print and outdoor advertising and review
promotional activities undertaken to promote the sale of alcoholic
beverages. The Secretary shall convene at least 2 public hearings
before the panel established under subsection (a) each year and shall
have the panel conduct a hearing in each of the regional offices of the
Department of Health and Human Services over the 5-year period
beginning on the date of the enactment of this Act.
    (c) Report Content.--The report of the Secretary of Health and
Human Services under subsection (a) shall be developed on the basis of
the work conducted by the panel established under subsection (a) and
shall include--
            (1) an identification of--
                    (A) the media used by alcohol advertising to reach
                children,
                    (B) the total expenditures for alcoholic beverage
                advertising in each media and in promotions,
                    (C) the extent to which media program audiences are
                under the age of 21,
                    (D) an identification of the types and themes of
                alcohol advertising in all media (especially in
                broadcast) and other electronic means,
                    (E) any graphics, slogans, children's characters,
                and techniques that are used and that appeal to youth,
                and
                    (F) the extent to which other promotional efforts
                used to market alcoholic beverages which appear in
                clothing, sporting events, contests, and concerts
                appeal to individuals under the age of 21;
            (2) a determination of the extent to which young people are
        exposed to alcohol advertising and promotions of alcoholic
        beverages;
            (3) an evaluation of the relationship between alcohol
        advertising practices and underage drinking, drunk driving, and
        related public health problems; and
            (4) an evaluation of alcohol industry sponsored campaigns
        addressing public service and prevention messages for underage
        drinking, drunk driving, and other alcohol-related topics.
    (d) Recommendations.--The report of the Secretary of Health and
Human Services under subsection (a) shall also include such
recommendations for legislation as the Secretary determines are
appropriate.

Summary: Alcohol Advertising Accountability Act of 1996 - Mandates: (1) an annual report to the Congress on alcohol advertising, its profile, and its effects, along with recommendations for legislation. And (2) establishment of a panel to assist in gathering information for the report.