SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Electronic Freedom of Information
Act Amendments of 1996''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds that--
        (1) the purpose of section 552 of title 5, United States Code,
    popularly known as the Freedom of Information Act, is to require
    agencies of the Federal Government to make certain agency
    information available for public inspection and copying and to
    establish and enable enforcement of the right of any person to
    obtain access to the records of such agencies, subject to statutory
    exemptions, for any public or private purpose;
        (2) since the enactment of the Freedom of Information Act in
    1966, and the amendments enacted in 1974 and 1986, the Freedom of
    Information Act has been a valuable means through which any person
    can learn how the Federal Government operates;
        (3) the Freedom of Information Act has led to the disclosure of
    waste, fraud, abuse, and wrongdoing in the Federal Government;
        (4) the Freedom of Information Act has led to the
    identification of unsafe consumer products, harmful drugs, and
    serious health hazards;
        (5) Government agencies increasingly use computers to conduct
    agency business and to store publicly valuable agency records and
    information; and
        (6) Government agencies should use new technology to enhance
    public access to agency records and information.
    (b) Purposes.--The purposes of this Act are to--
        (1) foster democracy by ensuring public access to agency
    records and information;
        (2) improve public access to agency records and information;
        (3) ensure agency compliance with statutory time limits; and
        (4) maximize the usefulness of agency records and information
    collected, maintained, used, retained, and disseminated by the
    Federal Government.

SEC. 3. APPLICATION OF REQUIREMENTS TO ELECTRONIC FORMAT INFORMATION.

    Section 552(f) of title 5, United States Code, is amended to read
as follows:
    ``(f) For purposes of this section, the term--
        ``(1) `agency' as defined in section 551(1) of this title
    includes any executive department, military department, Government
    corporation, Government controlled corporation, or other
    establishment in the executive branch of the Government (including
    the Executive Office of the President), or any independent
    regulatory agency; and
        ``(2) `record' and any other term used in this section in
    reference to information includes any information that would be an
    agency record subject to the requirements of this section when
    maintained by an agency in any format, including an electronic
    format.''.

SEC. 4. INFORMATION MADE AVAILABLE IN ELECTRONIC FORMAT AND INDEXATION
              OF RECORDS.

    Section 552(a)(2) of title 5, United States Code, is amended--
        (1) in the second sentence, by striking ``or staff manual or
    instruction'' and inserting ``staff manual, instruction, or copies
    of records referred to in subparagraph (D)'';
        (2) by inserting before the period at the end of the third
    sentence the following: ``, and the extent of such deletion shall
    be indicated on the portion of the record which is made available
    or published, unless including that indication would harm an
    interest protected by the exemption in subsection (b) under which
    the deletion is made'';
        (3) by inserting after the third sentence the following: ``If
    technically feasible, the extent of the deletion shall be indicated
    at the place in the record where the deletion was made.'';
        (4) in subparagraph (B), by striking ``and'' after the
    semicolon;
        (5) by inserting after subparagraph (C) the following:
        ``(D) copies of all records, regardless of form or format,
    which have been released to any person under paragraph (3) and
    which, because of the nature of their subject matter, the agency
    determines have become or are likely to become the subject of
    subsequent requests for substantially the same records; and
        ``(E) a general index of the records referred to under
    subparagraph (D);'';
        (6) by inserting after the fifth sentence the following: ``Each
    agency shall make the index referred to in subparagraph (E)
    available by computer telecommunications by December 31, 1999.'';
    and
        (7) by inserting after the first sentence the following: ``For
    records created on or after November 1, 1996, within one year after
    such date, each agency shall make such records available, including
    by computer telecommunications or, if computer telecommunications
    means have not been established by the agency, by other electronic
    means.''.

SEC. 5. HONORING FORM OR FORMAT REQUESTS.

    Section 552(a)(3) of title 5, United States Code, is amended--
        (1) by inserting ``(A)'' after ``(3)'';
        (2) by striking ``(A)'' the second place it appears and
    inserting ``(i)'';
        (3) by striking ``(B)'' and inserting ``(ii)''; and
        (4) by adding at the end the following new subparagraphs:
    ``(B) In making any record available to a person under this
paragraph, an agency shall provide the record in any form or format
requested by the person if the record is readily reproducible by the
agency in that form or format. Each agency shall make reasonable
efforts to maintain its records in forms or formats that are
reproducible for purposes of this section.
    ``(C) In responding under this paragraph to a request for records,
an agency shall make reasonable efforts to search for the records in
electronic form or format, except when such efforts would significantly
interfere with the operation of the agency's automated information
system.
    ``(D) For purposes of this paragraph, the term `search' means to
review, manually or by automated means, agency records for the purpose
of locating those records which are responsive to a request.''.

SEC. 6. STANDARD FOR JUDICIAL REVIEW.

    Section 552(a)(4)(B) of title 5, United States Code, is amended by
adding at the end the following new sentence: ``In addition to any
other matters to which a court accords substantial weight, a court
shall accord substantial weight to an affidavit of an agency concerning
the agency's determination as to technical feasibility under paragraph
(2)(C) and subsection (b) and reproducibility under paragraph
(3)(B).''.

SEC. 7. ENSURING TIMELY RESPONSE TO REQUESTS.

    (a) Multitrack Processing.--Section 552(a)(6) of title 5, United
States Code, is amended by adding at the end the following new
subparagraph:
    ``(D)(i) Each agency may promulgate regulations, pursuant to notice
and receipt of public comment, providing for multitrack processing of
requests for records based on the amount of work or time (or both)
involved in processing requests.
    ``(ii) Regulations under this subparagraph may provide a person
making a request that does not qualify for the fastest multitrack
processing an opportunity to limit the scope of the request in order to
qualify for faster processing.
    ``(iii) This subparagraph shall not be considered to affect the
requirement under subparagraph (C) to exercise due diligence.''.
    (b) Unusual Circumstances.--Section 552(a)(6)(B) of title 5, United
States Code, is amended to read as follows:
    ``(B)(i) In unusual circumstances as specified in this
subparagraph, the time limits prescribed in either clause (i) or clause
(ii) of subparagraph (A) may be extended by written notice to the
person making such request setting forth the unusual circumstances for
such extension and the date on which a determination is expected to be
dispatched. No such notice shall specify a date that would result in an
extension for more than ten working days, except as provided in clause
(ii) of this subparagraph.
    ``(ii) With respect to a request for which a written notice under
clause (i) extends the time limits prescribed under clause (i) of
subparagraph (A), the agency shall notify the person making the request
if the request cannot be processed within the time limit specified in
that clause and shall provide the person an opportunity to limit the
scope of the request so that it may be processed within that time limit
or an opportunity to arrange with the agency an alternative time frame
for processing the request or a modified request. Refusal by the person
to reasonably modify the request or arrange such an alternative time
frame shall be considered as a factor in determining whether
exceptional circumstances exist for purposes of subparagraph (C).
    ``(iii) As used in this subparagraph, `unusual circumstances'
means, but only to the extent reasonably necessary to the proper
processing of the particular requests--
        ``(I) the need to search for and collect the requested records
    from field facilities or other establishments that are separate
    from the office processing the request;
        ``(II) the need to search for, collect, and appropriately
    examine a voluminous amount of separate and distinct records which
    are demanded in a single request; or
        ``(III) the need for consultation, which shall be conducted
    with all practicable speed, with another agency having a
    substantial interest in the determination of the request or among
    two or more components of the agency having substantial subject-
    matter interest therein.
    ``(iv) Each agency may promulgate regulations, pursuant to notice
and receipt of public comment, providing for the aggregation of certain
requests by the same requestor, or by a group of requestors acting in
concert, if the agency reasonably believes that such requests actually
constitute a single request, which would otherwise satisfy the unusual
circumstances specified in this subparagraph, and the requests involve
clearly related matters. Multiple requests involving unrelated matters
shall not be aggregated.''.
    (c) Exceptional Circumstances.--Section 552(a)(6)(C) of title 5,
United States Code, is amended by inserting ``(i)'' after ``(C)'', and
by adding at the end the following new clauses:
    ``(ii) For purposes of this subparagraph, the term `exceptional
circumstances' does not include a delay that results from a predictable
agency workload of requests under this section, unless the agency
demonstrates reasonable progress in reducing its backlog of pending
requests.
    ``(iii) Refusal by a person to reasonably modify the scope of a
request or arrange an alternative time frame for processing a request
(or a modified request) under clause (ii) after being given an
opportunity to do so by the agency to whom the person made the request
shall be considered as a factor in determining whether exceptional
circumstances exist for purposes of this subparagraph.''.

SEC. 8. TIME PERIOD FOR AGENCY CONSIDERATION OF REQUESTS.

    (a) Expedited Processing.--Section 552(a)(6) of title 5, United
States Code (as amended by section 7(a) of this Act), is further
amended by adding at the end the following new subparagraph:
    ``(E)(i) Each agency shall promulgate regulations, pursuant to
notice and receipt of public comment, providing for expedited
processing of requests for records--
        ``(I) in cases in which the person requesting the records
    demonstrates a compelling need; and
        ``(II) in other cases determined by the agency.
    ``(ii) Notwithstanding clause (i), regulations under this
subparagraph must ensure--
        ``(I) that a determination of whether to provide expedited
    processing shall be made, and notice of the determination shall be
    provided to the person making the request, within 10 days after the
    date of the request; and
        ``(II) expeditious consideration of administrative appeals of
    such determinations of whether to provide expedited processing.
    ``(iii) An agency shall process as soon as practicable any request
for records to which the agency has granted expedited processing under
this subparagraph. Agency action to deny or affirm denial of a request
for expedited processing pursuant to this subparagraph, and failure by
an agency to respond in a timely manner to such a request shall be
subject to judicial review under paragraph (4), except that the
judicial review shall be based on the record before the agency at the
time of the determination.
    ``(iv) A district court of the United States shall not have
jurisdiction to review an agency denial of expedited processing of a
request for records after the agency has provided a complete response
to the request.
    ``(v) For purposes of this subparagraph, the term `compelling need'
means--
        ``(I) that a failure to obtain requested records on an
    expedited basis under this paragraph could reasonably be expected
    to pose an imminent threat to the life or physical safety of an
    individual; or
        ``(II) with respect to a request made by a person primarily
    engaged in disseminating information, urgency to inform the public
    concerning actual or alleged Federal Government activity.
    ``(vi) A demonstration of a compelling need by a person making a
request for expedited processing shall be made by a statement certified
by such person to be true and correct to the best of such person's
knowledge and belief.''.
    (b) Extension of General Period for Determining Whether To Comply
With a Request.--Section 552(a)(6)(A)(i) of title 5, United States
Code, is amended by striking ``ten days'' and inserting ``20 days''.
    (c) Estimation of Matter Denied.--Section 552(a)(6) of title 5,
United States Code (as amended by section 7 of this Act and subsection
(a) of this section), is further amended by adding at the end the
following new subparagraph:
    ``(F) In denying a request for records, in whole or in part, an
agency shall make a reasonable effort to estimate the volume of any
requested matter the provision of which is denied, and shall provide
any such estimate to the person making the request, unless providing
such estimate would harm an interest protected by the exemption in
subsection (b) pursuant to which the denial is made.''.

SEC. 9. COMPUTER REDACTION.

    Section 552(b) of title 5, United States Code, is amended in the
matter following paragraph (9) by inserting after the period the
following: ``The amount of information deleted shall be indicated on
the released portion of the record, unless including that indication
would harm an interest protected by the exemption in this subsection
under which the deletion is made. If technically feasible, the amount
of the information deleted shall be indicated at the place in the
record where such deletion is made.''.

SEC. 10. REPORT TO THE CONGRESS.

    Section 552(e) of title 5, United States Code, is amended to read
as follows:
    ``(e)(1) On or before February 1 of each year, each agency shall
submit to the Attorney General of the United States a report which
shall cover the preceding fiscal year and which shall include--
        ``(A) the number of determinations made by the agency not to
    comply with requests for records made to such agency under
    subsection (a) and the reasons for each such determination;
        ``(B)(i) the number of appeals made by persons under subsection
    (a)(6), the result of such appeals, and the reason for the action
    upon each appeal that results in a denial of information; and
        ``(ii) a complete list of all statutes that the agency relies
    upon to authorize the agency to withhold information under
    subsection (b)(3), a description of whether a court has upheld the
    decision of the agency to withhold information under each such
    statute, and a concise description of the scope of any information
    withheld;
        ``(C) the number of requests for records pending before the
    agency as of September 30 of the preceding year, and the median
    number of days that such requests had been pending before the
    agency as of that date;
        ``(D) the number of requests for records received by the agency
    and the number of requests which the agency processed;
        ``(E) the median number of days taken by the agency to process
    different types of requests;
        ``(F) the total amount of fees collected by the agency for
    processing requests; and
        ``(G) the number of full-time staff of the agency devoted to
    processing requests for records under this section, and the total
    amount expended by the agency for processing such requests.
    ``(2) Each agency shall make each such report available to the
public including by computer telecommunications, or if computer
telecommunications means have not been established by the agency, by
other electronic means.
    ``(3) The Attorney General of the United States shall make each
report which has been made available by electronic means available at a
single electronic access point. The Attorney General of the United
States shall notify the Chairman and ranking minority member of the
Committee on Government Reform and Oversight of the House of
Representatives and the Chairman and ranking minority member of the
Committees on Governmental Affairs and the Judiciary of the Senate, no
later than April 1 of the year in which each such report is issued,
that such reports are available by electronic means.
    ``(4) The Attorney General of the United States, in consultation
with the Director of the Office of Management and Budget, shall develop
reporting and performance guidelines in connection with reports
required by this subsection by October 1, 1997, and may establish
additional requirements for such reports as the Attorney General
determines may be useful.
    ``(5) The Attorney General of the United States shall submit an
annual report on or before April 1 of each calendar year which shall
include for the prior calendar year a listing of the number of cases
arising under this section, the exemption involved in each case, the
disposition of such case, and the cost, fees, and penalties assessed
under subparagraphs (E), (F), and (G) of subsection (a)(4). Such report
shall also include a description of the efforts undertaken by the
Department of Justice to encourage agency compliance with this
section.''.

SEC. 11. REFERENCE MATERIALS AND GUIDES.

    Section 552 of title 5, United States Code, is amended by adding
after subsection (f) the following new subsection:
    ``(g) The head of each agency shall prepare and make publicly
available upon request, reference material or a guide for requesting
records or information from the agency, subject to the exemptions in
subsection (b), including--
        ``(1) an index of all major information systems of the agency;
        ``(2) a description of major information and record locator
    systems maintained by the agency; and
        ``(3) a handbook for obtaining various types and categories of
    public information from the agency pursuant to chapter 35 of title
    44, and under this section.''.

SEC. 12. EFFECTIVE DATE.

    (a) In General.--Except as provided in subsection (b), this Act
shall take effect 180 days after the date of the enactment of this Act.
    (b) Provisions Effective on Enactment.--Sections 7 and 8 shall take
effect one year after the date of the enactment of this Act.

                               Speaker of the House of Representatives.

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

Summary: Electronic Freedom of Information Act Amendments of 1996 - Amends the Freedom of Information Act (FOIA) to define record to mean information maintained by an agency, as a required agency record, in any format, including an electronic format. Revises provisions which permit an agency to delete identifying details when it makes available or publishes specified information so as to permit such deletions in copies of all records. Requires that the extent of such deletion shall be indicated on the portion of the record which is made available or published, unless including that indication would harm an interest protected by the current exemptions under which the deletion is made. Requires an agency to make available for public inspection and copying: (1) copies of all records, regardless of form or format, which have been released to an individual and which, because of the nature of their subject matter, have become or are likely to become the subject of subsequent requests for substantially the same records. (2) a general index of such records, which shall be made available electronically by December 31, 1999. And (3) within one year after November 1, 1996, by computer telecommunications or other electronic means, those records created on or after November 1, 1996. Requires that an agency in responding to a request for records shall make reasonable efforts to search for the records in electronic form or format, except when such efforts would significantly interfere with the operation of the agency's automated information system. Provides that, respecting a standard for judicial review, in addition to any other matters to which a court accords substantial weight, a court shall accord substantial weight to an affidavit of an agency concerning the agency's determination as to technical feasibility and reproducibility. Authorizes each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for: (1) multitrack processing of requests for records based on the amount of work or time involved in processing requests. And (2) an opportunity for an individual making a request that does not qualify for the fastest multitrack processing to limit the scope of the request in order to qualify for faster processing. Directs that the agency, with respect to a request for which a written notice in the case of unusual circumstances extends the time limits prescribed, shall: (1) notify the requestor if the request cannot be processed within the time limit. And (2) provide the requestor an opportunity to limit the scope of the request so that it may be processed within that time limit or to arrange with the agency an alternative time frame for processing the request or a modified request. Authorizes each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for the aggregation of certain requests by the same requestor, or by a group of requestors acting in concert, if the agency reasonably believes that such requests actually constitute a single request and the requests involve clearly related matters. Prohibits the aggregation of multiple requests involving unrelated matters. Prohibits including a delay that results from a predictable agency workload of requests as an exceptional circumstance, unless the agency demonstrates reasonable progress in reducing its backlog of pending requests. Considers as a factor in determining whether exceptional circumstances exist the refusal by an individual to modify the scope of a request or arrange an alternative time frame for processing a request after being given an opportunity to do so by the agency. Directs each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for expedited processing of requests for records. Extends the general period for determining whether to comply with a request from ten to 20 days. Requires deletions to be indicated, if technically feasible, on the released portion of the record, unless including that indication would harm an interest protected by the exemption under which the deletion is made. Revises FOIA reporting requirements. Directs each agency head to make publicly available, upon request, reference material or a guide for requesting records or information from the agency, including: (1) an index of all major information systems of the agency. (2) a description of major information and record locator systems maintained by the agency. And (3) a handbook for obtaining various types and categories of public information from the agency.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hide No Harm Act of 2015''.

SEC. 2. CRIMINAL PENALTIES.

    (a) In General.--Part I of title 18, United States Code, is amended
by inserting after chapter 101 the following:

                  ``CHAPTER 101A--REPORTING STANDARDS

``Sec.
``2081. Definitions.
``2082. Failure to inform and warn.
``2083. Relationship to existing law.
``Sec. 2081. Definitions
    ``In this chapter--
            ``(1) the term `appropriate Federal agency' means an agency
        with jurisdiction over a covered product, covered service, or
        business practice;
            ``(2) the term `business entity' means a corporation,
        company, association, firm, partnership, sole proprietor, or
        other business entity;
            ``(3) the term `business practice' means a method or
        practice of--
                    ``(A) manufacturing, assembling, designing,
                researching, importing, or distributing a covered
                product;
                    ``(B) conducting, providing, or preparing to
                provide a covered service; or
                    ``(C) otherwise carrying out business operations
                relating to covered products or covered services;
            ``(4) the term `covered product' means a product
        manufactured, assembled, designed, researched, imported, or
        distributed by a business entity that enters interstate
        commerce;
            ``(5) the term `covered service' means a service conducted
        or provided by a business entity that enters interstate
        commerce;
            ``(6) the term `responsible corporate officer' means a
        person who--
                    ``(A) is an employer, director, or officer of a
                business entity;
                    ``(B) has the responsibility and authority, by
                reason of his or her position in the business entity
                and in accordance with the rules or practice of the
                business entity, to acquire knowledge of any serious
                danger associated with a covered product (or component
                of a covered product), covered service, or business
                practice of the business entity; and
                    ``(C) has the responsibility, by reason of his or
                her position in the business entity, to communicate
                information about the serious danger to--
                            ``(i) an appropriate Federal agency;
                            ``(ii) employees of the business entity; or
                            ``(iii) individuals, other than employees
                        of the business entity, who may be exposed to
                        the serious danger;
            ``(7) the term `serious bodily injury' means an impairment
        of the physical condition of an individual, including as a
        result of trauma, repetitive motion, or disease, that--
                    ``(A) creates a substantial risk of death; or
                    ``(B) causes--
                            ``(i) serious permanent disfigurement;
                            ``(ii) unconsciousness;
                            ``(iii) extreme pain; or
                            ``(iv) permanent or protracted loss or
                        impairment of the function of any bodily
                        member, organ, bodily system, or mental
                        faculty;
            ``(8) the term `serious danger' means a danger, not readily
        apparent to a reasonable person, that the normal or reasonably
        foreseeable use of, or the exposure of an individual to, a
        covered product, covered service, or business practice has an
        imminent risk of causing death or serious bodily injury to an
        individual; and
            ``(9) the term `warn affected employees' means take
        reasonable steps to give, to each individual who is exposed or
        may be exposed to a serious danger in the course of work for a
        business entity, a description of the serious danger that is
        sufficient to make the individual aware of the serious danger.
``Sec. 2082. Failure to inform and warn
    ``(a) Requirement.--After acquiring actual knowledge of a serious
danger associated with a covered product (or component of a covered
product), covered service, or business practice of a business entity, a
business entity and any responsible corporate officer with respect to
the covered product, covered service, or business practice, shall--
            ``(1) as soon as practicable and not later than 24 hours
        after acquiring such knowledge, verbally inform an appropriate
        Federal agency of the serious danger, unless the business
        entity or responsible corporate officer has actual knowledge
        that an appropriate Federal agency has been so informed;
            ``(2) not later than 15 days after acquiring such
        knowledge, inform an appropriate Federal agency in writing of
        the serious danger, unless the business entity or responsible
        corporate officer has actual knowledge than an appropriate
        Federal agency has been so informed;
            ``(3) as soon as practicable, warn affected employees in
        writing, unless the business entity or responsible corporate
        officer has actual knowledge that affected employees have been
        so warned; and
            ``(4) as soon as practicable, inform individuals, other
        than affected employees, who may be exposed to the serious
        danger of the serious danger if such individuals can reasonably
        be identified, unless the business entity or responsible
        corporate officer has actual knowledge that such individuals
        have been warned.
    ``(b) Penalty.--
            ``(1) In general.--Whoever knowingly violates subsection
        (a) shall be fined under this title, imprisoned for not more
        than 5 years, or both.
            ``(2) Prohibition of payment by business entities.--If a
        final judgment is rendered and a fine is imposed on an
        individual under this subsection, the fine may not be paid,
        directly or indirectly, out of the assets of any business
        entity on behalf of the individual.
    ``(c) Civil Action To Protect Against Retaliation.--
            ``(1) Prohibition.--It shall be unlawful to knowingly
        discriminate against any person in the terms or conditions of
        employment, in retention in employment, or in hiring because
        the person informed a Federal agency, warned employees, or
        informed other individuals of a serious danger associated with
        a covered product, covered service, or business practice, as
        required under this section.
            ``(2) Enforcement action.--
                    ``(A) In general.--A person who alleges discharge
                or other discrimination by any person in violation of
                paragraph (1) may seek relief under paragraph (3), by--
                            ``(i) filing a complaint with the Secretary
                        of Labor; or
                            ``(ii) if the Secretary has not issued a
                        final decision within 180 days of the filing of
                        the complaint and there is no showing that such
                        delay is due to the bad faith of the claimant,
                        bringing an action at law or equity for de novo
                        review in the appropriate district court of the
                        United States, which shall have jurisdiction
                        over such an action without regard to the
                        amount in controversy.
                    ``(B) Procedure.--
                            ``(i) In general.--An action under
                        subparagraph (A)(i) shall be governed under the
                        rules and procedures set forth in section
                        42121(b) of title 49.
                            ``(ii) Exception.--Notification made under
                        section 42121(b)(1) of title 49 shall be made
                        to the person named in the complaint and to the
                        employer.
                            ``(iii) Burdens of proof.--An action
                        brought under subparagraph (A)(ii) shall be
                        governed by the legal burdens of proof set
                        forth in section 42121(b) of title 49.
                            ``(iv) Statute of limitations.--An action
                        under subparagraph (A) shall be commenced not
                        later than 180 days after the date on which the
                        violation occurs, or after the date on which
                        the employee became aware of the violation.
                            ``(v) Jury trial.--A party to an action
                        brought under subparagraph (A)(ii) shall be
                        entitled to trial by jury.
            ``(3) Remedies.--
                    ``(A) In general.--An employee prevailing in any
                action under paragraph (2)(A) shall be entitled to all
                relief necessary to make the employee whole.
                    ``(B) Compensatory damages.--Relief for any action
                under subparagraph (A) shall include--
                            ``(i) reinstatement with the same seniority
                        status that the employee would have had, but
                        for the discrimination;
                            ``(ii) the amount of back pay, with
                        interest; and
                            ``(iii) compensation for any special
                        damages sustained as a result of the
                        discrimination, including litigation costs,
                        expert witness fees, and reasonable attorney
                        fees.
            ``(4) Rights retained by employee.--Nothing in this
        subsection shall be deemed to diminish the rights, privileges,
        or remedies of any employee under any Federal or State law, or
        under any collective bargaining agreement.
            ``(5) Nonenforceability of certain provisions waiving
        rights and remedies or requiring arbitration of disputes.--
                    ``(A) Waiver of rights and remedies.--The rights
                and remedies provided for in this subsection may not be
                waived by any agreement, policy form, or condition of
                employment, including by a predispute arbitration
                agreement.
                    ``(B) Predispute arbitration agreements.--No
                predispute arbitration agreement shall be valid or
                enforceable, if the agreement requires arbitration of a
                dispute arising under this subsection.
``Sec. 2083. Relationship to existing law
    ``(a) Rights To Intervene.--Nothing in this chapter shall be
construed to limit the right of any individual or group of individuals
to initiate, intervene in, or otherwise participate in any proceeding
before a regulatory agency or court, nor to relieve any regulatory
agency, court, or other public body of any obligation, or affect its
discretion to permit intervention or participation by an individual or
a group or class of consumers, employees, or citizens in any proceeding
or activity.
    ``(b) Rule of Construction.--Nothing in this chapter shall be
construed to--
            ``(1) increase the time period for informing of a serious
        danger or other harm under any other provision of law; or
            ``(2) limit or otherwise reduce the penalties for any
        violation of Federal or State law under any other provision of
        law.''.
    (b) Technical and Conforming Amendment.--The table of chapters for
part I of title 18, United States Code, is amended by inserting after
the item relating to chapter 101 the following:

``101A.  Reporting standards................................    2081''.
    (c) Effective Date.--The amendments made by subsections (a) and (b)
shall take effect on the date that is 1 year after the date of
enactment of this Act.

Summary: Hide No Harm Act of 2015 This bill amends the federal criminal code to make it a crime for a business entity or business executive to knowingly conceal information about its business practices or products that pose an imminent risk of death or serious physical injury to consumers and workplace danger. Specific requirements are set forth for what a business entity or business executive must do after acquiring knowledge of a serious danger associated with its business practices or products. If such an entity or executive fails to warn affected employees and other individuals of a serious danger, they are subject to a fine andor prison term of five years. The bill makes it unlawful to knowingly discriminate or retaliate against an employee who warns other agencies or individuals of a serious danger associated with a product or service.

Hide No Harm Act of 2015


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Energy Tax Rebate Act of 2005''.

                       TITLE I--ENERGY TAX REBATE

SEC. 101. ENERGY TAX REBATE.

    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue
Code of 1986 (relating to rules of special application in the case of
abatements, credits, and refunds) is amended by adding at the end the
following new section:

``SEC. 6430. ENERGY TAX REBATE.

    ``(a) General Rule.--Except as otherwise provided in this section,
each individual shall be treated as having made a payment against the
tax imposed by chapter 1 for the taxable year beginning in 2005 in an
amount equal to the lesser of--
            ``(1) the amount of the taxpayer's liability for tax for
        such taxpayer's preceding taxable year, or
            ``(2) $500.
    ``(b) Liability for Tax.--For purposes of this section, the
liability for tax for any taxable year shall be the excess (if any)
of--
            ``(1) the sum of--
                    ``(A) the taxpayer's regular tax liability (within
                the meaning of section 26(b)) for the taxable year,
                    ``(B) the tax imposed by section 55(a) with respect
                to such taxpayer for the taxable year, and
                    ``(C) the taxpayer's social security taxes (within
                the meaning of section 24(d)(2)) for the taxable year,
                over
            ``(2) the sum of the credits allowable under part IV of
        subchapter A of chapter 1 (other than the credits allowable
        under subpart C thereof, relating to refundable credits) for
        the taxable year.
    ``(c) Taxable Income Limitation.--
            ``(1) In general.--If the taxable income of the taxpayer
        for the preceding taxable year exceeds the maximum taxable
        income in the table under subsection (a), (b), (c), or (d) of
        section 1, whichever is applicable, to which the 25 percent
        rate applies, the dollar amount otherwise determined under
        subsection (a) for such taxpayer shall be reduced (but not
        below zero) by the amount of the excess.
            ``(2) Change in return status.--In the case of married
        individuals filing a joint return for the taxable year who did
        not file such a joint return for the preceding taxable year,
        paragraph (1) shall be applied by reference to the taxable
        income of both such individuals for the preceding taxable year.
    ``(d) Date Payment Deemed Made.--
            ``(1) In general.--The payment provided by this section
        shall be deemed made on the date of the enactment of the Energy
        Tax Rebate Act of 2005.
            ``(2) Remittance of payment.--The Secretary shall remit to
        each taxpayer the payment described in paragraph (1) not later
        than the date which is 30 days after the date specified in
        paragraph (1).
    ``(e) Certain Persons Not Eligible.--This section shall not apply
to--
            ``(1) any individual with respect to whom a deduction under
        section 151 is allowable to another taxpayer for a taxable year
        beginning in the calendar year in which such individual's
        taxable year begins,
            ``(2) any estate or trust, or
            ``(3) any nonresident alien individual.''.
    (b) Conforming Amendment.--Section 1324(b)(2) of title 31, United
States Code, is amended by inserting before the period ``, or enacted
by the Energy Tax Rebate Act of 2005''.
    (c) Clerical Amendment.--The table of sections for subchapter B of
chapter 65 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new item:

``Sec. 6430. Energy tax rebate.''.
    (d) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.

              TITLE II--LOW-INCOME HOME ENERGY ASSISTANCE

SEC. 201. SENSE OF THE SENATE REGARDING FULL FUNDING FOR THE LOW-INCOME
              HOME ENERGY ASSISTANCE PROGRAM.

    It is the sense of the Senate that Congress should appropriate
$5,100,000,000 for fiscal year 2006 and each subsequent fiscal year for
the Low-Income Home Energy Assistance Program, under section 2602(b) of
the Low-Income Home Energy Assistance Act of 1981.

                    TITLE III--CONSUMER PROTECTIONS

SEC. 301. UNFAIR OR DECEPTIVE ACTS OR PRACTICE IN COMMERCE RELATED TO
              PRICING OF PETROLEUM PRODUCTS.

    (a) Sales to Consumers at Unconscionable Price.--
            (1) In general.--It is unlawful for any person to sell
        crude oil, gasoline, or petroleum distillates at a price that--
                    (A) is unconscionably excessive; or
                    (B) indicates the seller is taking unfair advantage
                of circumstances to increase prices unreasonably.
            (2) Factors considered.--In determining whether a violation
        of paragraph (1) has occurred, there shall be taken into
        account, among other factors, whether--
                    (A) the amount charge represents a gross disparity
                between the price fo the crude oil, gasoline, or
                petroleum distillate sold and the price at which it was
                offered for sale in the usual course of the seller's
                business immediately prior to the energy emergency; or
                    (B) the amount charged grossly exceeds the price at
                which the same or similar crude oil, gasoline, or
                petroleum distillate was readily obtainable by other
                purchasers in the area to which the declaration
                applies.
            (3) Mitigating factors.--In determining whether a violation
        of paragraph (1) has occurred, there also shall be taken into
        account, among other factors, the price that would reasonably
        equate supply and demand in a competitive and freely
        functioning market and whether the price at which the crude
        oil, gasoline, or petroleum distillate was sold reasonably
        reflects additional costs, not within the control fo the
        seller, that were paid or incurred by the seller.
    (b) Prohibition Against Geographic Price-Setting and Territorial
Restrictions.--
            (1) In general.--Except as provided in paragraph (2), it is
        unlawful for any person to--
                    (A) set different prices for gasoline or petroleum
                distillates for different geographic locations; or
                    (B) implement a territorial restriction with
                respect to gasoline or petroleum distillates.
            (2) Exceptions.--A person may set different prices for
        gasoline or petroleum distillates for different geographic
        locations or implement territorial restrictions with respect to
        gasoline or petroleum distillates only if the price differences
        or restrictions are sufficiently justified by--
                    (A) differences in the cost of retail space where
                the gasoline or petroleum distillate is sold;
                    (B) differences in the cost of transportation of
                gasoline or petroleum distillates from the refinery to
                the retail location;
                    (C) differences in the cost of storage of gasoline
                or petroleum distillates at the retail location; or
                    (D) differences in the formulation of the gasoline
                or petroleum distillates sold.
    (c) False Pricing Information.--It is unlawful for any person to
report information related to the wholesale price of crude oil,
gasoline, or petroleum distillates to the Federal Trade Commission if--
            (1) that person knew, or reasonably should have known, the
        information to be false or misleading;
            (2) the information was required by law to be reported; and
            (3) the person intended the false or misleading data to
        affect data compiled by that department or agency for
        statistical or analytical purpose with respect to the market
        for crude oil, gasoline, or petroleum distillates.

SEC. 302. ENFORCEMENT UNDER FEDERAL TRADE COMMISSION ACT.

    (a) Enforcement by Commission.--This title shall be enforced by the
Federal Trade Commission. In enforcing section 301(a) of this title,
the Commission shall give priority to enforcement actions concerning
companies with total United States wholesale or retail sales of crude
oil, gasoline, and petroleum distillates in excess of $500,000,000 per
year but shall not exclude enforcement actions against companies with
total United States wholesale sales of $500,000,000 or less per year.
    (b) Violation Is Unfair or Deceptive Act or Practice.--The
violation of any provision of this title shall be treated as an unfair
or deceptive act or practice proscribed under a rule issued under
section 18(a)(1)(B) of the Federal Trade Commission Act (15 U.S.C.
57a(a)(1)(B)).

SEC. 303. ENFORCEMENT BY STATE ATTORNEYS GENERAL.

    (a) In General.--A State, as parens patriae, may bring a civil
action on behalf of its residents in an appropriate district court of
the United States to enforce the provisions of section 301(a), or to
impose the civil penalties authorized by section 304 for violations of
section 301(a), whenever the attorney general of the State has reason
to believe that the interests of the residents of the State have been
or are being threatened by such violation.
    (b) Notice.--The State shall serve written notice to the Commission
of any civil action under subsection (a) prior to initiating such civil
action. The notice shall include a copy of the complaint to be filed to
initiate such civil action, except that if it is not feasible for the
State to provide such prior notice, the State shall provide such notice
immediately upon instituting such civil action.
    (c) Authority to Intervene.--Upon receiving the notice required by
subsection (b), the Commission may intervene in such civil action and
upon intervening--
            (1) be heard on all matters arising in such civil action;
        and
            (2) file petitions for appeal of a decision in such civil
        action.
    (d) Construction.--For purposes of bringing any civil action under
subsection (a), nothing in this section shall prevent the attorney
general of a State from exercising the powers conferred on the attorney
general by the laws of such State to conduct investigations or to
administer oaths or affirmations or to compel the attendance of
witnesses or the production of documentary and other evidence.
    (e) Venue; Service of Process.--In a civil action brought under
subsection (a)--
            (1) the venue shall be a judicial district in which--
                    (A) the defendant operates;
                    (B) the defendant was authorized to do business; or
                    (C) where the defendant in the civil action is
                found;
            (2) process may be served without regard to the territorial
        limits of the district or of the State in which the civil
        action is instituted; and
            (3) a person who participated with the defendant in an
        alleged violation that is being litigated in the civil action
        may be joined in the civil action without regard to the
        residence of the person.
    (f) Limitation on State Action While Federal Action Is Pending.--If
the Commission has instituted a civil action or an administrative
action for violation of this title, no State attorney general, or
official or agency of a State, may bring an action under this
subsection during the pendency of that action against any defendant
named in the complain of the Commission or the other agency for any
violation of this title alleged in the complaint.
    (g) Enforcement of State Law.--Nothing contained in this section
shall prohibit an authorized State official from proceeding in state
court to enforce a civil or criminal statute of such State.

SEC. 304. PENALTIES.

    (a) Civil Penalty.--
            (1) In general.--In addition to any penalty applicable
        under the Federal Trade Commission Act--
                    (A) any person who violates section 301(c) of this
                title is punishable by a civil penalty of not more than
                $1,000,000; and
                    (B) any person who violates section 301(a) or
                301(b) of this title is punishable by a civil penalty
                of not more than $3,000,000.
            (2) Method of assessment.--The penalties provided by
        paragraph (1) shall be assessed in the same manner as civil
        penalties imposed under section 5 of the Federal Trade
        Commission Act (15 U.S.C. 45).
            (3) Multiple offenses; mitigating factors.--In assessing
        the penalty provided by subsection (a)--
                    (A) each day of a continuing violation shall be
                considered a separate violation; and
                    (B) the Commission shall take into consideration
                the seriousness of the violation and the efforts of the
                person committing the violation to remedy the harm
                caused by the violation in a timely manner.
    (b) Criminal Penalty.--Violation of section 301(a) of this title is
punishable by a fine of not more than $1,000,000, imprisonment for not
more than 5 years, or both.

SEC. 305. EFFECT ON OTHER LAWS.

    (a) Other Authority of Commission.--Nothing in this title shall be
construed to limit or affect in any way the Commission's authority to
bring enforcement actions or take any other measure under the Federal
Trade Commission Act (15 U.S.C. 41 et seq.) or any other provision of
law.
    (b) State Law.--Nothing in this title preempts any State law.

SEC. 306. MARKET TRANSPARENCY FOR CRUDE OIL, GASOLINE, AND PETROLEUM
              DISTILLATES.

    (a) In General.--The Federal Trade Commission shall facilitate
price transparency in markets for the sale of crude oil and essential
petroleum products at wholesale, having due regard for the public
interest, the integrity of those markets, fair competition, and the
protection of consumers.
    (b) Marketplace Transparency.--
            (1) Dissemination of information.--In carrying out this
        section, the Commission shall provide by rule for the
        dissemination, on a timely basis, of information about the
        availability and prices of wholesale crude oil, gasoline, and
        petroleum distillates to the Commission, States, wholesale
        buyers and sellers, and the public.
            (2) Protection of public from anticompetitive activity.--In
        determining the information to be made available under this
        section and time to make the information available, the
        Commission shall seek to ensure that consumers and competitive
        markets are protected from the adverse effects of potential
        collusion or other anticompetitive behaviors that can be
        facilitated by untimely public disclosure of transaction-
        specific information.
            (3) Protection of market mechanisms.--The Commission shall
        withhold from public disclosure under this section any
        information the Commission determines would, if disclosed, be
        detrimental to the operation of an effective market or
        jeopardize security.
    (c) Information Sources.--
            (1) In general.--In carrying out subsection (b), the
        Commission may--
                    (A) obtain information from any market participant;
                and
                    (B) rely on entities other than the Commission to
                receive and make public the information, subject to the
                disclosure rules in subsection (b)(3).
            (2) Published data.--In carrying out this section, the
        Commission shall--
                    (A) consider the degree of price transparency
                provided by existing price publishers and providers of
                trade processing services; and
                    (B) rely on such publishers and services to the
                maximum extent practicable.
            (3) Electronic information systems.--
                    (A) In general.--The Commission may establish an
                electronic information system if the Commission
                determines that existing price publications are not
                adequately providing price discovery or market
                transparency.
                    (B) Electronic information filing requirements.--
                Nothing in this section affects any electronic
                information filing requirements in effect under this
                title as of the date of enactment of this Act.
            (4) De minimus exception.--The Commission may not require
        entities who have a de minimus market presence to comply with
        the reporting requirements of this section.
    (d) Cooperation With Other Federal Agencies.--
            (1) Memorandum of understanding.--Not later 180 days after
        the date of enactment of this Act, the Commission shall
        conclude a memorandum of understanding with the Commodity
        Futures Trading Commission and other appropriate agencies (if
        applicable) relating to information sharing, which shall
        include provisions--
                    (A) ensuring that information requests to markets
                within the respective jurisdiction of each agency are
                properly coordinated to minimize duplicative
                information requests; and
                    (B) regarding the treatment of proprietary trading
                information.
            (2) CFTC jurisdiction.--Nothing in this section limits or
        affects the exclusive jurisdiction of the Commodity Futures
        Trading Commission under the Commodity Exchange Act (7 U.S.C. 1
        et seq.).
    (e) Rulemaking.--Not later than 180 days after the date of
enactment of this Act, the Commission shall initiate a rulemaking
proceeding to establish such rules as the Commission determines to be
necessary and appropriate to carry out this section.

Summary: Energy Tax Rebate Act of 2005 - Amends the Internal Revenue Code to provide a formula for an energy tax rebate to eligible individuals for the taxable year beginning in 2005. Expresses the sense of the Senate that Congress should appropriate $5.1 billion for FY2006 and each subsequent fiscal year for the Low-Income Home Energy Assistance Program (LIHEAP) under the Low-Income Home Energy Assistance Act of 1981. Declares it is unlawful for any person to sell crude oil, gasoline, or petroleum distillates at a price that: (1) is unconscionably excessive. Or (2) indicates the seller is taking unfair advantage of circumstances to increase prices unreasonably. Prohibits geographic price-setting and territorial restrictions. Empowers the Federal Trade Commission (FTC) and the State Attorneys General to enforce this Act. Sets forth civil and criminal penalties for violations of this Act. Directs the FTC to: (1) facilitate price transparency in markets for the sale of crude oil and essential petroleum products at wholesale. (2) seek to ensure that consumers and competitive markets are protected from the adverse effects of potential collusion or other anticompetitive behaviors that can be facilitated by untimely public disclosure of transaction-specific information. And (3) conclude a memorandum of understanding with the Commodity Futures Trading Commission and other appropriate agencies relating to information sharing.

A bill to provide an immediate Federal income tax rebate to help taxpayers with higher fuel costs, to express the sense of the Senate regarding full funding of LIHEAP, and to provide consumer protections against fuel price gouging, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Flexible Family Leave Tax Credit Act
of 1993''.

                      TITLE I--FAMILY LEAVE CREDIT

SEC. 101. CREDIT CREATED.

    Subpart D of part IV of subchapter A of chapter 1 of the Internal
Revenue Code of 1986 (relating to business related credits) is amended
by adding at the end the following new section:

``SEC. 45A. FAMILY LEAVE CREDIT.

    ``(a) Amount of Credit.--
            ``(1) In general.--For purposes of section 38, the amount
        of the family leave credit for any employer for any taxable
        year is 20 percent of the qualified compensation with respect
        to an employee who is on family leave.
            ``(2) Limitations on availability and amount of credit.--
                    ``(A) Fewer than 500 employees.--An employer is not
                entitled to a family leave credit for any taxable year
                unless--
                            ``(i) in the case of an employer that is in
                        its first taxable year, the employer had fewer
                        than 500 employees at the close of that year,
                        and
                            ``(ii) in the case of other employers, the
                        employer averaged fewer than 500 employees for
                        its preceding taxable year.
                An employer is considered to average fewer than 500
                employees for a taxable year if the sum of its
                employees on the last day of each quarter in that year
                divided by the number of quarters is fewer than 500.
                    ``(B) Dollar cap on qualified compensation.--The
                amount of qualified compensation that may be taken into
                account with respect to an employee may not exceed $100
                per business day.
                    ``(C) Maximum period of family leave.--No family
                leave credit will be available to the extent that the
                period of family leave for an employee exceeds 12
                weeks, defined as 60 business days, in any 12-month
                period.
                    ``(D) Additional limitation on leave for personal
                serious health conditions.--Leave from an employer in
                connection with a qualified purpose described in
                subsection (b)(2)(D) will qualify as family leave only
                if the employee on leave has no unused sick, disability
                or similar leave.
    ``(b) Family Leave.--For purposes of this section--
            ``(1) In general.--Except as otherwise provided in this
        section, an employee is considered to be on `family leave' if
        the employee is on leave from the employer in connection with
        any qualified purpose.
            ``(2) Qualified purposes.--The term `qualified purposes'
        means--
                    ``(A) the birth of a child,
                    ``(B) the placement of a child with the employee
                for adoption or foster care,
                    ``(C) the care of a child, parent or spouse with a
                serious health condition, or
                    ``(D) the treatment of a serious health condition
                which makes the employee unable to perform the
                functions of his or her position.
            ``(3) Definitions of child, parent and serious health
        condition.--
                    ``(A) Child.--The term `child' means an individual
                who is a son, stepson, daughter, stepdaughter, eligible
                foster child as described in sections 32(c)(3)(B)(iii)
                (I) and (II), or legal ward of the employee or
                employee's spouse, or a child of a person standing in
                loco parentis and who either has not reached the age of
                19 by the commencement of the period of family leave or
                is physically or mentally incapable of caring for
                himself or herself.
                    ``(B) Parent.--The term `parent' means an
                individual with respect to whom the employee would be
                considered a `child' within the meaning of subsection
                (b)(2)(A) without regard to the age limitation.
                    ``(C) Serious health condition.--The term `serious
                health condition' means an illness, injury, impairment,
                or physical or mental condition that involves the
                inpatient care in a hospital, hospice or residential
                health care facility, or substantial and continuing
                treatment by a health care provider.
    ``(c) Credit Refundable.--In the case of so much of the section 38
credit as is attributable to the family leave credit--
            ``(1) section 38(c) will not apply, and
            ``(2) for purposes of this section, such credit will be
        treated as if it were allowed under section 103 of the Flexible
        Family Leave Tax Credit Act of 1993.
    ``(d) Nondiscrimination Requirement.--The family leave credit is
available to an employer for a taxable year only if the employer
provides family leave to its employees for that year on a
nondiscriminatory basis.
    ``(e) Other Definitions and Special Rules.--
            ``(1) In general.--For purposes of this section--
                    ``(A) Employer.--Except as otherwise provided in
                this subpart, the term `employer' has the meaning
                provided by section 3306(a)(1) and (3).
                    ``(B) Employee.--The term `employee' includes only
                permanent employees who have been employed by the
                employer for at least 12 months and have provided over
                1000 hours of service to the employer during the 12
                months preceding commencement of the family leave.
                    ``(C) Qualified compensation.--The term `qualified
                compensation' means the greater of--
                            ``(i) cash wages paid or incurred by the
                        employer to or on behalf of the employee as
                        remuneration for services during the period of
                        family leave, and
                            ``(ii) cash wages that would have been paid
                        or incurred by the employer to or on behalf of
                        the employee as remuneration for services
                        during the period of family leave had the
                        employee not taken the leave.
                    ``(D) Computation.--For purposes of subsection
                (e)(1)(C)(ii), the amount of cash wages that would have
                been paid to the employee for any business day the
                employee is on family leave is the average daily cash
                wages of that employee for the four calendar quarters
                preceding the commencement of the family leave.
                    ``(E) Average daily cash wages.--For purposes of
                the computation described in subsection (e)(1)(D), an
                employee's average daily cash wages is his or her total
                cash wages for the period described in such subsection
                divided by the number of business days in that period.
                    ``(F) Business day.--The term `business day'
                includes any day other than a Saturday, Sunday or legal
                holiday.
            ``(2) Employment and benefits protection.--
                    ``(A) In general.--Leave taken under this section
                shall qualify an employer for a family leave credit
                only if--
                            ``(i) upon return from such leave, the
                        employee is entitled to be restored by the
                        employer to the position of employment held by
                        the employee when the leave commenced, or to be
                        restored to an equivalent position with
                        equivalent employment benefits, pay, and other
                        terms and conditions of employment;
                            ``(ii) the taking of such leave does not
                        result in the loss of any employment benefit
                        accrued prior to the date on which the leave
                        commenced; and
                            ``(iii) the employer maintains coverage
                        under any `group health plan' (as defined in
                        section 5000(b)(1)) for the duration of such
                        leave, at the level and under the conditions
                        coverage would have been provided if the
                        employee had continued in employment
                        continuously during the leave period.
                    ``(B) Limitation.--Nothing in this paragraph shall
                be construed to require an employer, as a condition of
                qualifying for a family leave credit, to entitle any
                employee taking leave to--
                            ``(i) the accrual of any seniority or
                        employment benefits during any period of leave;
                        or
                            ``(ii) any right, benefit, or position of
                        employment other than any right, benefit, or
                        position to which the employee would have been
                        entitled had the employee not taken the leave.
            ``(3) Expectation that employee will return to work.--No
        family leave credit will be available for any portion of a
        period of family leave during which the employer does not
        reasonably believe that the employee will return from leave to
        work for the employer.
            ``(4) Special rules.--Rules similar to the rules of section
        52 shall apply for purposes of this section.
            ``(5) Regulatory authority.--The Secretary may prescribe
        such regulations or other guidance as may be necessary or
        appropriate to carry out the purposes of this section,
        including guidance relating to ensuring adequate employment and
        benefits protection and guidance to prevent abuse of this
        section.''.

SEC. 102. COORDINATION WITH REFUND PROVISION.

    For purposes of section 1324(b)(2) of title 31 of the United States
Code, section 45A of the Internal Revenue Code of 1986 (as added by
this Act) will be considered to be a credit provision of the Internal
Revenue Code of 1954 enacted before January 1, 1978.

SEC. 103. CONFORMING AMENDMENTS.

    (a) Section 38 is amended by deleting the ``plus'' after subsection
(b)(7) and ``.'' after subsection (b)(8), by inserting ``, plus'' after
subsection (b)(8), and by adding a new subsection (b)(9) to read as
follows:
            ``(9) the family leave credit under section 45A.''
    (b) The table of sections for subpart D of part IV of subchapter A
of chapter 1 is amended by adding at the end the following new item:

``Sec. 45A. Family leave credit.''

SEC. 104. EFFECTIVE DATE.

    The amendments made by this title shall apply to family leave that
commences 90 days after the date of the enactment of this Act.

                TITLE II--DEFICIT NEUTRAL REVENUE OFFSET

SEC. 201. CORPORATE ESTIMATED TAX PROVISIONS.

    (a) Increase in Estimated Tax.--
            (1) In general.--Subsection (d) of section 6655 of the
        Internal Revenue Code of 1986 (relating to amount of required
        installments) is amended--
                    (A) by striking ``91 percent'' each place it
                appears in paragraph (1)(B)(i) and inserting ``100
                percent'',
                    (B) by striking ``91 percent'' in the heading of
                paragraph (2) and inserting ``100 percent'', and
                    (C) by striking paragraph (3).
            (2) Conforming amendments.--
                    (A) Clause (ii) of section 6655(e)(2)(B) of such
                Code is amended by striking the table contained therein
                and inserting the following new table:

                                                                    The
                    ``In the case of the following
                                                             applicable
                      required installments:
                                                         percentage is:
                            1st......................               254
                            2nd......................               504
                            3rd......................               754
                            4th......................            100.''

                    (B) Clause (i) of section 6655(e)(3)(A) of such
                Code is amended by striking ``91 percent'' and
                inserting ``100 percent''.
    (b) Modification of Periods for Applying Annualization.--
            (1) Clause (i) of section 6655(e)(2)(A) of such Code is
        amended--
                    (A) by striking ``or for the first 5 months'' in
                subclause (II),
                    (B) by striking ``or for the first 8 months'' in
                subclause (III), and
                    (C) by striking ``or for the first 11 months'' in
                subclause (IV).
            (2) Paragraph (2) of section 6655(e) of such Code is
        amended by adding at the end thereof the following new
        subparagraph:
                    ``(C) Election for different annualization
                periods.--
                            ``(i) If the taxpayer makes an election
                        under this clause--
                                    ``(I) subclause (II) of
                                subparagraph (A)(i) shall be applied by
                                substituting `4 months' for `3 months',
                                    ``(II) subclause (III) of
                                subparagraph (A)(i) shall be applied by
                                substituting `7 months' for `6 months',
                                and
                                    ``(III) subclause (IV) of
                                subparagraph (A)(i) shall be applied by
                                substituting `10 months' for `9
                                months'.
                            ``(ii) If the taxpayer makes an election
                        under this clause--
                                    ``(I) subclause (II) of
                                subparagraph (A)(i) shall be applied by
                                substituting `5 months' for `3 months',
                                    ``(II) subclause (III) of
                                subparagraph (A)(i) shall be applied by
                                substituting `8 months' for `6 months',
                                and
                                    ``(III) subclause (IV) of
                                subparagraph (A)(i) shall be applied by
                                substituting `11 months' for `9
                                months'.
                            ``(iii) An election under clause (i) or
                        (ii) shall apply to the taxable year for which
                        made and such an election shall be effective
                        only if made on or before the date required for
                        the payment of the second required installment
                        for such taxable year.''
            (3) The last sentence of section 6655(g)(3) of such Code is
        amended by striking ``and subsection (e)(2)(A)'' and inserting
        ``and, except in the case of an election under subsection
        (e)(2)(C), subsection (e)(2)(A)''.
    (c) Effective Date.--The amendments made by this section shall
apply to any installment due date occurring more than 90 days after the
date of enactment of this Act.

Summary: Flexible Family Leave Tax Credit Act of 1993 - Title I: Family Leave Credit - Amends the Internal Revenue Code to allow an employer an income tax credit for 20 percent of qualified employee compensation with respect to an employee who is on family leave. Limits such credit to employers with 500 or fewer employees, the amount of qualified compensation, and the maximum period for the use of such leave. Provides that employees qualify for such program if they have no unused sick, disability, or similar leave. Title II: Deficit Neutral Revenue Offset - Increases corporate estimated tax payments for corporations that do not use the previous year's liability safe harbor. Modifies the rules for income annualization for such tax payments.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prescription Coverage Now Act of
2006''.

SEC. 2. EXPEDITING LOW-INCOME SUBSIDIES UNDER THE MEDICARE PRESCRIPTION
              DRUG PROGRAM.

    (a) In General.--Section 1860D-14 of the Social Security Act (42
U.S.C. 1395w-114) is amended by adding at the end the following new
subsection:
    ``(e) Expedited Application and Eligibility Process.--
            ``(1) Expedited process.--
                    ``(A) In general.--The Secretary shall provide for
                an expedited process under this subsection for the
                qualification for low-income assistance under this
                section through a request by the Secretary to the
                Secretary of the Treasury as provided in subparagraphs
                (B) and (C) for information sufficient to identify
                whether the individual involved is likely eligible for
                subsidies under this section based on such information
                and the amount of premium and cost-sharing subsidies
                for which they would qualify based on such information.
                Such process shall be conducted in cooperation with the
                Commissioner of Social Security.
                    ``(B) Opt in for newly eligible individuals.--Not
                later than 60 days after the date of the enactment of
                this subsection, the Secretary shall ensure that, as
                part of the Medicare enrollment process, enrolling
                individuals--
                            ``(i) receive information describing the
                        low-income subsidy provided under this section;
                        and
                            ``(ii) are provided the opportunity to opt-
                        in to the expedited process described in this
                        subsection by giving consent for the Secretary
                        to screen the beneficiary for eligibility for
                        such subsidy through a request to the Secretary
                        of the Treasury under section 6103(l)(7) of the
                        Internal Revenue Code of 1986.
                    ``(C) Transition for currently eligible
                individuals.--In the case of any part D eligible
                individual to which subparagraph (B) did not apply at
                the time of such individual's enrollment, the Secretary
                shall, as soon as practicable after implementation of
                subparagraph (B), request in writing that the Secretary
                of the Treasury disclose, pursuant to section
                6103(l)(21) of the Internal Revenue Code of 1986,
                whether such individual has either filed no income tax
                return or whether such individual's income tax return
                indicates likely eligibility for the low-income subsidy
                provided under this section.
            ``(2) Notification of potentially eligible individuals.--
        Under such process, in the case of each individual identified
        under paragraph (1) who has not otherwise applied for, or been
        determined eligible for, benefits under this section (or who
        has applied for and been determined ineligible for such
        benefits based only on excess resources), the Secretary shall
        send them a letter (using basic, uncomplicated language)
        containing the following:
                    ``(A) Eligibility.--A statement that, based on the
                information obtained under paragraph (1), the
                individual is likely eligible for low-income subsidies
                under this section.
                    ``(B) Amount of subsidies.--A description of the
                amount of premium and cost-sharing subsidies under this
                section for which the individual would likely be
                eligible based on such information.
                    ``(C) Enrollment opportunity.--In case the
                individual is not enrolled in a prescription drug plan
                or MA-PD plan--
                            ``(i) a statement that--
                                    ``(I) the individual has the
                                opportunity to enroll in a prescription
                                drug plan or MA-PD plan for benefits
                                under this part, but is not required to
                                be so enrolled; and
                                    ``(II) if the individual has
                                creditable prescription drug coverage,
                                the individual need not so enroll;
                            ``(ii) a list of the prescription drug
                        plans and MA-PD plans in which the individual
                        is eligible to enroll;
                            ``(iii) an enrollment form that may be used
                        to enroll in such a plan by mail and that
                        provides that if the individual wishes to
                        enroll but does not designate a plan, the
                        Secretary is authorized to enroll the
                        individual in such a prescription drug plan
                        selected by the Secretary; and
                            ``(iv) a statement that the individual may
                        also enroll online or by telephone, but, in
                        order to qualify for low-income subsidies, the
                        individual must complete the attestation
                        described in subparagraph (D) or otherwise
                        apply for such subsidies.
                    ``(D) Attestation.--A one-page application form
                that provides for a signed attestation, under penalty
                of law, as to the amount of income and assets of the
                individual and constitutes an application for the low-
                income subsidies described in subparagraph (B). Such
                form--
                            ``(i) shall not require the submittal of
                        additional documentation regarding income or
                        assets;
                            ``(ii) shall permit the appointment of a
                        personal representative described in paragraph
                        (6); and
                            ``(iii) may provide for the specification
                        of a language (other than English) that is
                        preferred for subsequent communications with
                        respect to the individual under this part.
                    ``(E) Information on ship.--Information on how the
                individual may contact the State Health Insurance
                Assistance Program (SHIP) for the State in which the
                individual is located in order to obtain assistance
                regarding enrollment and benefits under this part.
        If a State is doing its own outreach to low-income seniors
        regarding enrollment and low-income subsidies under this part,
        such process shall be coordinated with the State's outreach
        effort.
            ``(3) Follow-up communications.--If the individual does not
        respond to the letter described in paragraph (2) either by
        making an enrollment described in paragraph (2)(C), completing
        an attestation described in paragraph (2)(D), or declining
        either or both, the Secretary shall make additional attempts to
        contact the individual to obtain such an affirmative response.
            ``(4) Hold-harmless.--Under such process, if an individual
        in good faith and the absence of fraud executes an attestation
        described in paragraph (2)(D) and is provided low-income
        subsidies under this section on the basis of such attestation,
        if the individual is subsequently found not eligible for such
        subsidies, there shall be no recovery made against the
        individual because of such subsidies improperly paid.
            ``(5) Use of authorized representative.--Under such
        process, with proper authorization (which may be part of the
        attestation form described in paragraph (2)(D)), an individual
        may authorize another individual to act as the individual's
        personal representative with respect to communications under
        this part and the enrollment of the individual under a
        prescription drug plan (or MA-PD plan) and for low-income
        subsidies under this section.
            ``(6) Use of preferred language in subsequent
        communications.--In the case an attestation described in
        paragraph (2)(D) is completed and in which a language other
        than English is specified under clause (iii) of such paragraph,
        the Secretary shall provide that subsequent communications to
        the individual under this part shall be in such language.
            ``(7) Construction.--Nothing in this subsection shall be
        construed as precluding the Secretary from taking additional
        outreach efforts to enroll eligible individuals under this part
        and to provide low-income subsidies to eligible individuals.''.
    (b) Transitional Disclosure of Return Information for Purposes of
Providing Low-Income Subsidies Under Medicare.--
            (1) In general.--Subsection (l) of section 6103 of the
        Internal Revenue Code of 1986 is amended by adding at the end
        the following new paragraph:
            ``(21) Transitional disclosure of return information for
        purposes of providing low-income subsidies under medicare.--
                    ``(A) In general.--The Secretary, upon written
                request from the Secretary of Health and Human Services
                under section 1860D-14(e)(1) of the Social Security Act
                for an individual described in subparagraph (C) of such
                section, shall disclose to officers and employees of
                the Department of Health and Human Services and the
                Social Security Administration with respect to a
                taxpayer for the applicable year--
                            ``(i)(I) whether the adjusted gross income,
                        as modified in accordance with specifications
                        of the Secretary of Health and Human Services
                        for purposes of carrying out such section, of
                        such taxpayer and, if applicable, such
                        taxpayer's spouse, for the applicable year,
                        exceeds the amounts specified by the Secretary
                        of Health and Human Services as indicating
                        likely eligibility for the low-income subsidy
                        provided under section 1860D-14 of such Act,
                            ``(II) whether the return was a joint
                        return, and
                            ``(III) the applicable year, or
                            ``(ii) if applicable, the fact that there
                        is no return filed for such taxpayer for the
                        applicable year.
                    ``(B) Definition of applicable year.--For the
                purposes of this paragraph, the term `applicable year'
                means the most recent taxable year for which
                information is available in the Internal Revenue
                Service's taxpayer data information systems, or, if
                there is no return filed for such taxpayer for such
                year, the prior taxable year.
                    ``(C) Restriction on use of disclosed
                information.--Return information disclosed under this
                paragraph may be used only for the purposes of
                identifying eligible individuals for, and
                administering--
                            ``(i) low-income subsidies under section
                        1860D-14 of the Social Security Act, and
                            ``(ii) the Medicare Savings Program
                        implemented under clauses (i), (iii), and (iv)
                        of section 1902(a)(10)(E) of such Act.
                    ``(D) Termination.--Return information may not be
                disclosed under this paragraph after the date that is
                one year after the date of the enactment of this
                paragraph.''.
            (2) Confidentiality.--Paragraph (3) of section 6103(a) of
        such Code is amended by striking ``or (20)'' and inserting
        ``(20), or (21)''.
            (3) Procedures and recordkeeping related to disclosures.--
        Paragraph (4) of section 6103(p) of such Code is amended by
        striking ``or (20)'' each place it appears and inserting
        ``(20), or (21)''.
            (4) Unauthorized disclosure or inspection.--Paragraph (2)
        of section 7213(a) of such Code is amended by striking ``or
        (20)'' and inserting ``(20), or (21)''.

SEC. 3. INCREASE IN PERMITTED RESOURCES TO OBTAIN LOW-INCOME SUBSIDIES.

    (a) Increase in Resource Limits.--Subparagraph (E) of section
1860D-14(a)(3) of the Social Security Act (42 U.S.C. 1395ww-114(a)(3))
is amended--
            (1) in subclause (I), by striking ``for 2006'' and
        inserting ``for months in 2006 before the first day of the
        first month beginning after the date of the enactment of the
        Prescription Drug Now Act of 2006'' and by striking ``and'' at
        the end;
            (2) by redesignating subclause (II) as subclause (III);
            (3) by inserting after subclause (I) the following new
        subclause:
                                    ``(II) for months in 2006 beginning
                                with the first month that begins after
                                the date of the enactment of the
                                Prescription Drug Now Act of 2006,
                                $50,000 (or $100,000 in the case of the
                                combined value of the individual's
                                assets or resources and the assets or
                                resources of the individual's spouse);
                                and''; and
            (4) in the last sentence, by striking ``subclause (II)''
        and inserting ``subclause (III)''.
    (b) Not Counting Value of Life Insurance as Resource.--Such section
is further amended--
            (1) in subparagraphs (D) and (E), by inserting ``, except
        as provided in subparagraph (G)'' after ``supplemental security
        income program''; and
            (2) by adding at the end the following new subparagraph:
                    ``(G) Exclusion of life insurance in resources.--
                For purposes of subparagraphs (D) and (E), the value of
                a life insurance policy shall not be counted as a
                resource for months beginning after the date of the
                enactment of this subparagraph.''.

SEC. 4. WAIVER OF LATE ENROLLMENT PENALTY FOR SUBSIDY ELIGIBLE
              INDIVIDUALS FOR FIRST 24 MONTHS OF NON-ENROLLMENT.

    Section 1860D-13(b)(3)(B) of the Social Security Act (42 U.S.C.
1395w-113(b)(3)(B)) is amended by inserting before the period at the
end the following: ``, except that in the case of a subsidy eligible
individual (as defined in section 1860D-14(a)(3)(A)) the first 24
uncovered months shall not be counted''.

Summary: Prescription Coverage Now Act of 2006 - Amends part D of title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Service to provide for an expedited process for the qualification for low-income assistance through a request to the Secretary of the Treasury for tax return and other information sufficient to identify: (1) whether the individual involved is likely eligible for subsidies. And (2) the amount of premium and cost-sharing subsidies for which they would qualify based on such information. Increases the maximum permissible resource level for subsidy eligibility. Waives the late enrollment penalty for subsidy-eligible individuals for the first 24 months of non-enrollment.

To amend part D of title XVIII of the Social Security Act to assist low-income individuals in obtaining subsidized prescription drug coverage under the Medicare prescription drug program by expediting the application and qualification process, by increasing the maximum permissible resource level for eligibility for such subsidies, and by waiving any late enrollment penalty for the first 24 uncovered months.