SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Flat Tax Act of 1995''.

                           TITLE I--FLAT TAX

SEC. 101. 15 PERCENT INCOME TAX RATE FOR INDIVIDUALS.

    Section 1 of the Internal Revenue Code of 1986 (relating to tax
imposed on individuals) is amended to read as follows:

``SECTION 1. TAX IMPOSED.

    ``(a) In General.--There is hereby imposed on the income of every
individual a tax equal to 15 percent of the excess of the earned income
of such individual for the taxable year over the standard exemption
amount for such year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Standard exemption amount.--
                    ``(A) In general.--The term `standard exemption
                amount' means the sum of--
                            ``(i) the basic standard exemption, plus
                            ``(ii) the additional standard exemption.
                    ``(B) Basic standard exemption.--For purposes of
                subparagraph (A), the basic standard exemption is--
                            ``(i) $20,000 in the case of--
                                    ``(I) a joint return, and
                                    ``(II) a surviving spouse (as
                                defined in section 2(a)),
                            ``(ii) $15,000 in the case of a head of
                        household (as defined in section 2(b)), and
                            ``(iii) $10,000 in the case of an
                        individual--
                                    ``(I) who is not married and who is
                                not a surviving spouse or head of
                                household, or
                                    ``(II) who is a married individual
                                filing a separate return.
                    ``(C) Additional standard exemption.--For purposes
                of subparagraph (A), the additional standard exemption
                is $5,000 for each dependent (as defined in section
                152)--
                            ``(i) whose earned income for the calendar
                        year in which the taxable year of the taxpayer
                        begins is less than the basic standard
                        exemption specified in subparagraph (B)(iii),
                        or
                            ``(ii) who is a child of the taxpayer and
                        who--
                                    ``(I) has not attained the age of
                                19 at the close of the calendar year in
                                which the taxable year of the taxpayer
                                begins, or
                                    ``(II) is a student who has not
                                attained the age of 24 at the close of
                                such calendar year.
                    ``(D) Inflation adjustment.--
                            ``(i) In general.--In the case of any
                        taxable year beginning in a calendar year after
                        1997, each dollar amount contained in
                        subparagraphs (B) and (C) shall be increased by
                        an amount equal to--
                                    ``(I) such dollar amount,
                                multiplied by
                                    ``(II) the cost-of-living
                                adjustment for the calendar year in
                                which the taxable year begins.
                            ``(ii) Cost-of-living adjustment.--For
                        purposes of this subparagraph--
                                    ``(I) In general.--The cost-of-
                                living adjustment for any calendar year
                                is the percentage (if any) by which the
                                CPI for October of the preceding
                                calendar year, exceeds the CPI for
                                October of 1996.
                                    ``(II) CPI.--The term `CPI' means
                                the last Consumer Price Index for all-
                                urban consumers published by the
                                Department of Labor.
                            ``(iii) Rounding.--If the increase
                        determined under this subparagraph is not a
                        multiple of $10, such increase shall be rounded
                        to the nearest multiple of $10.
            ``(2) Earned income.--
                    ``(A) In general.--Except as provided in
                subparagraph (B), the term `earned income' means--
                            ``(i) wages, salaries, and other employee
                        compensation,
                            ``(ii) the amount of the taxpayer's net
                        earnings from self-employment for the taxable
                        year, and
                            ``(iii) the amount of dividends which are
                        from a personal service corporation or which
                        are otherwise directly or indirectly
                        compensation for services.
                    ``(B) Exceptions.--The term `earned income' does
                not include--
                            ``(i) any amount received as a pension or
                        annuity, or
                            ``(ii) any tip unless the amount of the tip
                        is not within the discretion of the service-
                        recipient.''

SEC. 102. TRANSITION RULE FOR HOME MORTGAGE INTEREST DEDUCTION.

    Section 1 of the Internal Revenue Code of 1986, as amended by
section 2 of this Act, is amended--
            (1) by striking subsection (a) and inserting the following
        new subsection:
    ``(a) In General.--There is hereby imposed on the income of every
individual a tax equal to 15 percent of the excess of--
            ``(1) the earned income of the taxpayer for the taxable
        year, over
            ``(2) the standard exemption amount and the excess
        qualified residence interest amount for such taxpayer for such
        year.'', and
            (2) in subsection (b), by redesignating paragraph (2) as
        paragraph (3) and by inserting after paragraph (1) the
        following new paragraph:
            ``(2) Excess qualified residence interest amount.--The
        excess qualified residence amount for any taxable year is equal
        to the excess (if any) of--
                    ``(A) the amount which would have been allowable as
                a deduction to the taxpayer for such year under section
                163(h)(3), as in effect on the day before the effective
                date of the Flat Tax Act of 1995 (determined without
                regard to section 68 (as so in effect)), with respect
                to any indebtedness incurred on or before such day,
                over
                    ``(B) one-half of the basic standard exemption for
                an individual for such year.''

SEC. 103. 15 PERCENT INCOME TAX RATE FOR BUSINESS ACTIVITIES.

    Section 11 of the Internal Revenue Code of 1986 (relating to tax
imposed on corporations) is amended to read as follows:
``SEC. 11. TAX IMPOSED.

    ``(a) Tax Imposed.--There is hereby imposed on every person engaged
in a business activity a tax equal to 15 percent of the business
taxable income of such person.
    ``(b) Liability for Tax.--The tax imposed by this section shall be
paid by the person engaged in the business activity, whether such
person is an individual, partnership, corporation, or otherwise.
    ``(c) Business Taxable Income.--
            ``(1) In general.--For purposes of this section, the term
        `business taxable income' means gross active income reduced by
        the deductions specified in subsection (d).
            ``(2) Gross active income.--For purposes of paragraph (1),
        the term `gross active income' means gross income other than
        investment income.
    ``(d) Deductions.--
            ``(1) In general.--The deductions specified in this
        subsection are--
                    ``(A) the cost of business inputs for the business
                activity,
                    ``(B) the compensation (including contributions to
                qualified retirement plans but not including other
                fringe benefits) paid for employees performing services
                in such activity, and
                    ``(C) the cost of tangible personal and real
                property used in such activity.
            ``(2) Business inputs.--For purposes of subparagraph (A),
        the term `cost of business inputs' means--
                    ``(A) the actual amount paid for goods, services,
                and materials, whether or not resold during the taxable
                year,
                    ``(B) the fair market value of business inputs
                brought into the United States, and
                    ``(C) the actual cost, if reasonable, of travel and
                entertainment expenses for business purposes.
        Such term shall not include purchases of goods and services
        provided to employees or owners.
    ``(e) Carryover of Excess Deductions.--If the aggregate deductions
for any taxable year exceed the gross active income for such taxable
year, the amount of the deductions specified in subsection (d) for the
succeeding taxable year (determined without regard to this subsection)
shall be increased by the sum of--
            ``(1) such excess, plus
            ``(2) the product of such excess and the 3-month Treasury
        rate for the last month of such taxable year.''

SEC. 104. REPEAL OF SPECIAL DEDUCTIONS, CREDITS, AND EXCLUSIONS FROM
              INCOME FOR CORPORATIONS AND INDIVIDUALS.

    Chapter 1 of the Internal Revenue Code of 1986 is amended by
striking out all specific exclusions from gross income, all deductions,
and all credits against income tax to the extent related to the
computation of corporate and individual income tax liability.

SEC. 105. REPEAL OF ESTATE AND GIFT TAXES.

    Subtitle B of the Internal Revenue Code of 1986 (relating to
estate, gift, and generation-skipping taxes) is hereby repealed.

SEC. 106. EFFECTIVE DATES.

    (a) In General.--Except as provided in subsection (b), the
amendments made by this title shall apply to taxable years beginning
after December 31, 1996.
    (b) Repeal of Estate and Gift Taxes.--The repeal made by section
105 shall apply to estates of decedents dying, and transfers made,
after December 31, 1996.
    (c) Technical and Conforming Changes.--The Secretary of the
Treasury or the Secretary's delegate shall, as soon as practicable but
in any event not later than 90 days after the date of the enactment of
this Act, submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a draft of
any technical and conforming changes in the Internal Revenue Code of
1986 which are necessary to reflect throughout such Code the changes in
the substantive provisions of law made by this Act.

                TITLE II--REDUCTIONS IN FEDERAL SPENDING

SEC. 201. REDUCTIONS IN FEDERAL SPENDING.

    (a) Adjustment of Discretionary Caps.--
            (1) Discretionary spending limits and direct spending
        balances.--Not later than 5 days after the date of enactment of
        this Act, the President shall reduce the discretionary spending
        limits under section 601 of the Congressional Budget Act of
        1974 for each of the fiscal years 1996, 1997, and 1998 to
        reflect a reduction of 15 percent in budget authority and
        budget outlays for each fiscal year.
            (2) Adjustment of committee allocations.--Not later than 5
        days after the date of enactment of this Act, the chairs of the
        Committees on the Budget of the Senate and the House of
        Representatives shall revise levels under section 311(a) of the
        Congressional Budget Act of 1974 and adjust the committee
        allocations under section 602(a) of the Congressional Budget
        Act of 1974 to reflect the reductions required by paragraph
        (1).
    (b) Foreign Aid.--Notwithstanding subsection (a), the amount of
budget authority provided under budget function 150 relating to United
States assistance (as defined in section 481(e)(4) of the Foreign
Assistance Act of 1961 (22 U.S.C. 2291(e)(4)) for payments not required
by law shall not exceed--
            (1) for fiscal year 1996, 60 percent of the amount provided
        for fiscal year 1995;
            (2) for fiscal year 1997, 50 percent of the amount provided
        for fiscal year 1995; and
            (3) for fiscal year 1998, 40 percent of the amount provided
        for fiscal year 1995.
    (c) Freeze on Department of Defense.--Notwithstanding subsection
(a), the amount of budget authority provided under budget function 050
(national defense) for payments not required by law for each of the
fiscal years 1996, 1997, and 1998 shall not exceed the amount provided
for fiscal year 1995.
    (d) No Reduction in the Administrative Expenses of the Social
Security Administration and Medicare.--Notwithstanding subsection (a),
the amount of budget authority provided for the administrative expenses
of the Social Security Administration and medicare for payments not
required by law for each of the fiscal years 1996, 1997, and 1998 shall
not be reduced by reason of subsection (a).

SEC. 202. REDUCTION IN DIRECT SPENDING.

    (a) Reduction.--
            (1) In general.--Except as provided in paragraph (2), the
        level of direct spending for fiscal years 1996, 1997, and 1998
        shall not exceed 85 percent of the level for fiscal year 1995.
            (2) Exception.--Paragraph (1) shall not apply to--
                    (A) social security;
                    (B) medicare; and
                    (C) veterans' programs.
    (b) Implementing Legislation.--
            (1) Committee action.--Not later than September 1, 1995,
        the committees of the House of Representatives and Senate shall
        report legislation reducing the direct spending programs within
        their jurisdiction as required by subsection (a).
            (2) Enactment.--Not later than September 30, 1995, the
        Senate and the House of Representatives shall enact legislation
        complying with paragraph (1).

SEC. 203. ELIMINATION OF THE INTERNAL REVENUE SERVICE.

    (a) Elimination of the Internal Revenue Service.--Effective January
1, 1997, the Internal Revenue Service is abolished.
    (b) Transfer of Functions.--
            (1) Function defined.--For purposes of this subsection, the
        term ``function'' means any duty, obligation, power, authority,
        responsibility, right, privilege, activity, or program.
            (2) Transfer to treasury.--The functions of the Internal
        Revenue Service are transferred to the Department of the
        Treasury.
            (3) Transfer to secretary.--The functions of the
        Commissioner of Internal Revenue shall be performed by the
        Secretary of the Treasury or the designee of the Secretary.
    (b) Amendment to the Internal Revenue Code of 1986.--Section
7802(a) of the Internal Revenue Code of 1986 is repealed.
    (c) References.--Reference in any other Federal law, Executive
order, rule, regulation, or delegation of authority, or any document of
or relating to--
            (1) the Commissioner of Internal Revenue with regard to
        functions transferred under this subsection, shall be deemed to
        refer to the Secretary of the Treasury; and
            (2) the Internal Revenue Service with regard to functions
        transferred under this subsection, shall be deemed to refer to
        the Department of the Treasury.
    (d) Additional Conforming Amendments.--
            (1) After consultation with the appropriate committees of
        the Congress, the Secretary of the Treasury shall prepare and
        submit to the Congress recommended legislation containing
        technical and conforming amendments to reflect the changes made
        by this subsection.
            (2) Not later than 6 months after the effective date of
        this Act, the Secretary of the Treasury shall submit the
        recommended legislation referred to under paragraph (1).

Summary: TABLE OF CONTENTS: Title I: Flat Tax Title II: Reductions in Federal Spending Flat Tax Act of 1995 - Title I: Flat Tax - Amends the Internal Revenue Code to impose a 15 percent tax on the income of every individual. Establishes a basic standard exemption of $20,000 for a joint return and $10,000 for an individual return, with an additional $5,000 exemption for each dependent. Sets forth provisions for a transition rule for home mortgage interest deduction with respect to existing mortgages. Imposes on every person engaged in a business activity a tax equal to 15 percent of business taxable income. Repeals all specific exclusions from gross income, all deductions, and all credits against income tax to the extent related to the computation of corporate and individual income tax liability. Repeals estate, gift, and generation-skipping taxes. Title II: Reductions in Federal Spending - Directs the President to reduce the discretionary spending limits the Congressional Budget Act of 1974 for each of FY 1996 through 1998 to reflect a reduction of 15 percent in budget authority and budget outlays for each fiscal year. Specifies that notwithstanding the above, the amount of budget authority provided for foreign aid payments not required by law shall not exceed: (1) for FY 1996, 60 percent of the amount provided for FY 1995. (2) for FY 1997, 50 percent of the amount provided for FY 1995. And (3) for FY 1998, 40 percent of the amount provided for FY year 1995. Requires that notwithstanding discretionary spending limits above, the amount of budgetary authority provided for the Defense Department for payments not required by law for each of FY 1996 through 1998 shall not exceed the amount provided for FY 1995. Directs that the amount of budget authority provided for the administrative expenses of the Social Security Administration and Medicare for payments not required by law for each of FY 1996 through 1998 shall not be reduced. Provides that a reduction in the level of direct spending for FY 1996 through 1998 shall not exceed 85 percent of the level for FY 1995, except for: (1) Social Security, (2) Medicare. And (3) veterans's programs. Abolishes the Internal Revenue Service (IRS) and transfers the functions of the IRS to the Department of the Treasury. Transfers the functions of the IRS Commissioner to the Secretary of the Treasury.

Flat Tax Act of 1995


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``In-Home Caregiver Assessment
Resources and Education Act'' or the ``In-Home CARE Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) More than 43,000,000 unpaid caregivers provide care for
        a chronically ill, disabled, or aged family member or friend
        during any given year.
            (2) Sixty percent of unpaid caregivers are women. More than
        37 percent of caregivers live with children or grandchildren
        who are under 18 years old.
            (3) Ethnic minority caregivers, particularly African-
        American and Hispanic-American caregivers, experience greater
        strain and worse physical health than their counterparts. More
        than 50 percent of African Americans are ``sandwiched'' between
        caring for an older person and a younger person under age 18.
            (4) The needs of caregivers and care recipients vary by
        several factors such as race and ethnicity, age, social class,
        sexual orientation, geographical location, gender, military or
        veteran status, relationship between caregiver and care
        recipient, health status, and other factors.
            (5) Unpaid family caregivers spend an average of 24 hours
        per week caring for their loved ones, and about 23 percent of
        family caregivers provide 41 or more hours of care per week.
            (6) Forty-nine percent of caregivers care for a parent.
            (7) Fourteen percent of caregivers provide care for a
        special needs child, including an estimated 16,800,000
        caregivers who care for a special needs child under 18 years of
        age.
            (8) In 2016, the average caregiver for someone 18 years or
        older spent $6,954 per year on out-of-pocket caregiving
        expenses, which is nearly 20 percent of the average annual
        income of caregivers.
            (9) Sixty percent of caregivers who provide care for an
        individual over the age of 18 are currently working or have
        worked while providing care. Three in five caregivers have had
        to make some modifications to their work schedule, from
        arriving late to work to leaving their job entirely. Almost
        half of employed caregivers have had to take time off from
        work.
            (10) Fifty-three percent of caregivers have experienced a
        decline in their health as a result of caregiving, which has
        affected their ability to provide care. Thirty-five percent of
        caregivers report having difficulty finding time for oneself,
        and 29 percent report difficulty managing emotional and
        physical stress or balancing work and family responsibilities.
            (11) Forty-six percent of caregivers of adults perform
        medical or nursing tasks for patients with multiple physical
        and chronic conditions. Of these caregivers, 78 percent were in
        charge of managing a patient's medications, administering
        fluids, or administering injections.
            (12) Nearly 20 percent of caregivers of adults who assisted
        with medication management and 33 percent who assisted with
        changing dressings or bandages received no training about how
        to perform these tasks.
            (13) The vast majority of caregivers (84 percent) indicated
        they need more support related to caregiving.
            (14) Home visiting programs are cost-effective and have
        been proven to improve outcomes for children and parents in
        different domains ranging from child development to family
        violence.

SEC. 3. PURPOSES.

    The purposes of this Act are--
            (1) to improve the ability of unpaid caregivers to care for
        individuals in the home; and
            (2) to increase opportunities for individuals who are in
        need of care to remain at home and reduce or postpone the need
        for such individuals to receive care at an institution or
        hospital.

SEC. 4. CAREGIVER GRANTS.

    Subpart IV of part D of title III of the Public Health Service Act
(42 U.S.C. 255 et seq.) is amended by adding at the end the following:

``SEC. 339A. CAREGIVER GRANTS.

    ``(a) In General.--The Secretary, acting through the Administrator
of the Administration for Community Living, shall award 3-year grants,
on a competitive basis, to eligible organizations to carry out home
visiting programs for unpaid caregivers.
    ``(b) Definitions.--In this section:
            ``(1) Caregiver.--The term `caregiver' means an unpaid
        family member, foster parent, or other unpaid adult who
        provides consistent in-home monitoring, management,
        supervision, or treatment of a child or adult with a special
        need, such as a disease, disability, or the frailties of old
        age.
            ``(2) Caregiver assessment.--The term `caregiver
        assessment' means an assessment that includes talking directly
        to caregivers to better understand their needs, problems,
        resources, and strengths.
            ``(3) Child or adult with a special need.--The term `child
        or adult with a special need' means an individual for whom care
        or supervision is required to--
                    ``(A) meet the basic needs of the individual;
                    ``(B) prevent physical self-injury or injury to
                others; or
                    ``(C) avoid placement in an institutional facility.
            ``(4) Eligible organization.--The term `eligible
        organization' means--
                    ``(A) a local government agency;
                    ``(B) a health care entity; or
                    ``(C) any other nonprofit or community
                organization,
        that has experience providing the services described in
        subsection (f).
    ``(c) Coordination.--In carrying out this section, the Secretary
shall coordinate with--
            ``(1) the heads of the National Family Caregiver Support
        Program of the Administration on Aging and other programs
        within the Department of Health and Human Services (such as the
        Lifespan Respite Care Program) and the Secretary of Veterans
        Affairs, to ensure coordination of caregiver services for
        caregivers of children or adults with special needs; and
            ``(2) the Administrator of the Centers for Medicare &
        Medicaid Services, to avoid duplicative services and payments.
    ``(d) Application.--An eligible organization that desires a grant
under this section shall submit an application at such time, in such
manner, and containing such information as the Secretary may require,
including, at a minimum--
            ``(1) an outreach plan that identifies how the eligible
        organization will ascertain which caregivers in the community--
                    ``(A) are most in need of support and education,
                particularly caregivers who have had no training and
                provide complex chronic care activities or perform
                medical or nursing tasks in addition to assisting with
                activities of daily living;
                    ``(B) are caring for individuals who are at the
                greatest risk of needing institutional care; and
                    ``(C) desire to participate in the caregiver home
                visiting program;
            ``(2) a description of the services that the eligible
        organization will provide directly using grant funds, and a
        description of the services that the eligible organization will
        use grant funds to provide through contracts or referrals;
            ``(3) a description of how the eligible organization will
        identify gaps in the services that caregivers and children or
        adults with a special need who receive care from a caregiver in
        the community are receiving;
            ``(4) a description of how the eligible organization can
        provide--
                    ``(A) an initial visit to caregivers in order to
                complete a caregiver assessment, including a
                description of the eligible organization's expertise in
                conducting caregiver assessments;
                    ``(B) education and training, based on evidence-
                based models, to help the caregiver learn how to best
                care for a child or adult with a special need, by an
                individual with expertise in the tasks for which the
                caregiver requires education and training, including
                education and training regarding, as applicable--
                            ``(i) medication management;
                            ``(ii) wound care;
                            ``(iii) nutrition and food preparation for
                        special diets;
                            ``(iv) fall prevention;
                            ``(v) management of depression, anxiety,
                        stress, trauma, and other behavioral health
                        conditions, including ways to minimize negative
                        mental health effects;
                            ``(vi) assistance with activities of daily
                        living;
                            ``(vii) ways to engage other family members
                        in providing care;
                            ``(viii) ways to identify and utilize
                        available community resources; and
                            ``(ix) abuse and neglect prevention; and
                    ``(C) recommendations for home modifications or
                physical environmental changes that could improve the
                health or quality of life of a child or adult with a
                special need who is receiving care from a caregiver;
            ``(5) a description of the eligible organization's ability
        to provide, or refer caregivers to local resources or
        appropriate programs of the Department of Health and Human
        Services or the Department of Veterans Affairs that will
        provide--
                    ``(A) physical and mental health care, including
                home health care and long-term support services;
                    ``(B) transportation;
                    ``(C) home modification services;
                    ``(D) respite care;
                    ``(E) adult day care;
                    ``(F) support groups; and
                    ``(G) legal assistance;
            ``(6) a description of the eligible organization's ability
        to coordinate with other State and community-based agencies;
            ``(7) a description of the eligible organization's
        understanding of caregiver issues--
                    ``(A) across demographic groups, including age,
                gender, race and ethnicity, socioeconomic status,
                sexual orientation, military status, and geographical
                region; and
                    ``(B) including disabilities and chronic conditions
                that affect the populations that the eligible
                organization will serve;
            ``(8) a description of the capacity of the eligible
        organization to engage caregivers, family members, and children
        or adults with a special need who receive care from a
        caregiver; and
            ``(9) with respect to the population of caregivers to whom
        caregiver visits or services will be provided, or for whom
        workers and volunteers will be recruited and trained, a
        description of--
                    ``(A) the population of caregivers;
                    ``(B) the extent and nature of the needs of that
                population; and
                    ``(C) existing caregiver services for that
                population, including the number of caregivers served
                and the extent of unmet need.
    ``(e) Priority.--In awarding grants under this section, the
Secretary shall give priority to eligible organizations that--
            ``(1) the Secretary determines show the greatest likelihood
        of implementing or enhancing caregiver home visiting services
        that best meet the needs of the community;
            ``(2) will allow caregivers to contact the eligible
        organization by phone, email, or 2-way interactive video for up
        to 6 months after home visits have ended, or to otherwise
        contact the organization at any time if a caregiver has
        questions or concerns;
            ``(3) have a proven record of caregiver support;
            ``(4) will use evidence-based programs; or
            ``(5) will provide matching funds or can demonstrate that
        the program funded by a grant under this section will be
        sustainable after grant funds are no longer provided.
    ``(f) Authorized Activities.--An eligible organization receiving a
grant under this section shall use grant funds to--
            ``(1) conduct an initial home visit for each caregiver
        participating in the program, during which a representative
        from the eligible organization who has expertise in care
        management in the home and caregiving will perform a caregiver
        assessment and determine what follow-up services may benefit
        the caregiver and the child or adult with a special need who
        receives care from the caregiver;
            ``(2) conduct home visits for the purpose of caregiver
        education and training;
            ``(3) provide, or provide referrals for, the services
        described in subsection (d)(5);
            ``(4) provide an assessment and referral for physical and
        mental health services for the caregiver and for the child or
        adult with a special need who receives care from the caregiver,
        as needed; and
            ``(5) carry out any other activities that are described in
        the grant application submitted under subsection (d).
    ``(g) Technical Assistance Center.--The Secretary shall establish,
or contract to establish, a technical assistance center through which
the Secretary shall--
            ``(1) provide evidence-based models for programs funded by
        grants under this section;
            ``(2) provide training for grantees;
            ``(3) answer questions from grantees; and
            ``(4) facilitate an exchange of information among grantees,
        and between grantees and other programs within the Department
        of Health and Human Services, including through use of the
        Technical Assistance Exchange of the Administration for
        Community Living, in order to maximize the use of existing
        resources and services for caregivers and to avoid the
        duplication of such services.
    ``(h) Evaluation.--
            ``(1) In general.--Not later than 2 years after the date of
        enactment of this section, and annually thereafter, the
        Secretary shall evaluate the success of the grant program
        carried out under this section, based on criteria that the
        Secretary may develop for such evaluation.
            ``(2) Optional contents of evaluation.--The evaluation
        described in paragraph (1) may include an evaluation of--
                    ``(A) the extent to which children or adults with a
                special need who are cared for by a participating
                caregiver have--
                            ``(i) a reduction in the potential number
                        of hospitalizations;
                            ``(ii) a reduction in the potential number
                        of institutionalizations;
                            ``(iii) cost reductions across the health
                        care system;
                            ``(iv) improved connection to community
                        resources;
                            ``(v) improved care; and
                            ``(vi) improved quality of life (including
                        a reduction of stress and anxiety and improved
                        relationships and mood); and
                    ``(B) the extent to which participating caregivers
                have improved quality of life (including a reduction of
                stress and anxiety and improved health, relationships,
                mood, and connection to community resources).
    ``(i) Reports and Recommendations.--Not later than 1 year before
the expiration of the grants awarded under this section, the Secretary
shall prepare and submit a report to Congress that includes
recommendations, based on the evaluation described in subsection (h),
about--
            ``(1) changes to the grant program under this section;
            ``(2) the potential for expanding the number and scope of
        caregiver home visiting program grants distributed by the
        Secretary; and
            ``(3) extending the length of the grant program.
    ``(j) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section such sums as may be
necessary.''.

Summary: In-Home Caregiver Assessment Resources and Education Act or the In-Home CARE Act This bill amends the Public Health Service Act to require the Administration for Community Living to award grants to carry out home visiting programs for unpaid caregivers. The Department of Health and Human Services must coordinate with the National Family Caregiver Support Program, the Centers for Medicare amp. Medicaid Services, the Department of Veterans Affairs, and others on this grant program. Grantees must provide: caregiver education and training regarding medication management, food preparation, falls prevention, and other subjects. Services or referrals for services related to home care, such as transportation, home modification, or respite care. And an assessment and referral for physical and mental health services for the caregiver or person receiving care from the caregiver.


SECTION 1. DEDUCTION OF PREMIUMS FOR HIGH DEDUCTIBLE HEALTH PLANS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 224 as
section 225 and by inserting after section 223 the following new
section:

``SEC. 224. PREMIUMS FOR HIGH DEDUCTIBLE HEALTH PLANS.

    ``(a) Deduction Allowed.--In the case of an individual, there shall
be allowed as a deduction for the taxable year the aggregate amount
paid by such individual as premiums under a high deductible health plan
with respect to months during such year for which such individual is an
eligible individual with respect to such health plan.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual'
        has the meaning given such term by section 223(c)(1).
            ``(2) High deductible health plan.--The term `high
        deductible health plan' has the meaning given such term by
        section 223(c)(2).
    ``(c) Special Rules.--
            ``(1) Deduction limits.--
                    ``(A) Deduction allowable for only 1 plan.--For
                purposes of this section, in the case of an individual
                covered by more than 1 high deductible health plan for
                any month, the individual may only take into account
                amounts paid for such month for the plan with the
                lowest premium.
                    ``(B) Plans covering ineligible individuals.--If 2
                or more individuals are covered by a high deductible
                health plan for any month but only 1 of such
                individuals is an eligible individual for such month,
                only 50 percent of the aggregate amount paid by such
                eligible individual as premiums under the plan with
                respect to such month shall be taken into account for
                purposes of this section.
            ``(2) Group health plan coverage.--
                    ``(A) In general.--No deduction shall be allowed to
                an individual under subsection (a) for any amount paid
                for coverage under a high deductible health plan for a
                month if that individual participates in any coverage
                under a group health plan (within the meaning of
                section 5000 without regard to section 5000(d)).
                    ``(B) Exception for plans only providing
                contributions to health savings accounts.--Subparagraph
                (A) shall not apply to an individual if the
                individual's only coverage under a group health plan
                for a month consists of contributions by an employer to
                a health savings account with respect to which the
                individual is the account beneficiary.
                    ``(C) Exception for certain permitted coverage.--
                Subparagraph (A) shall not apply to an individual if
                the individual's only coverage under a group health
                plan for a month is coverage described in clause (i) or
                (ii) of section 223(c)(1)(B).
            ``(3) Medical and health savings accounts.--Subsection (a)
        shall not apply with respect to any amount which is paid or
        distributed out of an Archer MSA or a health savings account
        which is not included in gross income under section 220(f) or
        223(f), as the case may be.
            ``(4) Coordination with deduction for health insurance of
        self-employed individuals.--Any amount taken into account by
        the taxpayer in computing the deduction under section 162(l)
        shall not be taken into account under this section.
            ``(5) Coordination with medical expense deduction.--Any
        amount taken into account by the taxpayer in computing the
        deduction under this section shall not be taken into account
        under section 213.''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other
Deductions.--Subsection (a) of section 62 of such Code is amended by
inserting before the last sentence at the end the following new
paragraph:
            ``(21) Premiums for high deductible health plans.--The
        deduction allowed by section 224.''.
    (c) Coordination With Section 35 Health Insurance Costs Credit.--
Section 35(g)(2) of such Code is amended by striking ``or 213'' and
inserting ``, 213, or 224''.
    (d) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of such Code is amended by redesignating the
item relating to section 224 as an item relating to section 225 and by
inserting before such item the following new item:

``Sec. 224. Premiums for high deductible health plans.''.
    (e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

SEC. 2. CREDIT FOR CERTAIN EMPLOYMENT TAXES PAID WITH RESPECT TO
              PREMIUMS FOR HIGH DEDUCTIBLE HEALTH PLANS AND
              CONTRIBUTIONS TO HEALTH SAVINGS ACCOUNTS.

    (a) Allowance of Credit.--Subpart C of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable
credits) is amended by redesignating section 36 as section 37 and by
inserting after section 35 the following new section:

``SEC. 36. EMPLOYMENT TAXES PAID WITH RESPECT TO PREMIUMS FOR HIGH
              DEDUCTIBLE HEALTH PLANS AND CONTRIBUTIONS TO HEALTH
              SAVINGS ACCOUNTS.

    ``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this subtitle
for the taxable year an amount equal to the product of--
            ``(1) the sum of the rates of tax in effect under sections
        3101(a), 3101(b), 3111(a), and 3111(b) for the calendar year in
        which the taxable year begins, multiplied by
            ``(2) the sum of--
                    ``(A) the aggregate amount paid by such individual
                as premiums under a high deductible health plan which
                is allowed as a deduction under section 224 for the
                taxable year, and
                    ``(B) the aggregate amount paid to a health savings
                account of such individual which is allowed as a
                deduction under section 223 for the taxable year.
    ``(b) Credit Limited to Certain Employment Taxes.--
            ``(1) In general.--The credit allowed under subsection (a)
        with respect to any individual for any taxable year shall not
        exceed the specified employment taxes with respect to such
        individual for such taxable year.
            ``(2) Specified employment taxes.--For purposes of this
        subsection, the term `specified employment taxes' means, with
        respect to any individual for any taxable year, the sum of--
                    ``(A) the taxes imposed under sections 3101(a),
                3101(b), 3111(a), 3111(b), 3201(a), 3211(a), and
                3221(a) (taking into account any adjustments or refunds
                under section 6413) with respect to wages and
                compensation received by such individual during the
                calendar year in which such taxable year begins, and
                    ``(B) the taxes imposed under subsections (a) and
                (b) of section 1401 with respect to the self-employment
                income of such individual for such taxable year.
    ``(c) Special Rule for Employment Compensation in Excess of Social
Security Contribution Base.--
            ``(1) In general.--If the aggregate amount of employment
        compensation received by any individual during the calendar
        year in which the taxable year begins exceeds the contribution
        and benefit base (as determined under section 230 of the Social
        Security Act), the amount of the credit determined under
        subsection (a) (determined before application of subsection
        (b)) shall be equal to the sum of--
                    ``(A) the amount determined under subsection (a) by
                only taking into account so much of the amount
                determined under subsection (a)(2) as does not exceed
                such excess and by only taking into account the rates
                of tax in effect under section 3101(b) and 3111(b), and
                    ``(B) the amount determined under subsection (a) by
                only taking into account so much of the amount
                determined under subsection (a)(2) as is not taken into
                account under subparagraph (A) and by taking into
                account each of the rates of tax referred to in
                subsection (a)(1).
            ``(2) Employment compensation.--For purposes of this
        subsection, the term `employment compensation' means, with
        respect to any individual for any taxable year, the sum of--
                    ``(A) the wages (as defined in section 3121(a)) and
                compensation (as defined in section 3231(e)) received
                by such individual during the calendar year in which
                such taxable year begins, and
                    ``(B) the self-employment income (as defined in
                section 1402(b)) of such individual for such taxable
                year.''.
    (b) Increase in Additional Tax on Distributions Not Used for
Qualified Medical Expenses.--Paragraph (4) of section 223(f) of such
Code (relating to additional tax on distributions not used for
qualified medical expenses) is amended to read as follows:
            ``(4) Additional tax on distributions not used for
        qualified medical expenses.--
                    ``(A) In general.--The tax imposed by this chapter
                on the account beneficiary for any taxable year in
                which there is a payment or distribution from a health
                savings account of such beneficiary which is includible
                in gross income under paragraph (2) shall be increased
                by 30 percent of the amount which is so includible.
                    ``(B) Exception for disability or death.--In the
                case of payments or distributions made after the
                account beneficiary becomes disabled within the meaning
                of section 72(m)(7) or dies, subparagraph (A) shall be
                applied by substituting `15 percent' for `30 percent'.
                    ``(C) Exception for distributions after medicare
                eligibility.--In the case of payments or distributions
                made after the date on which the account beneficiary
                attains the age specified in section 1811 of the Social
                Security Act, subparagraph (A) shall be applied by
                substituting `15 percent' for `30 percent'.''.
    (c) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United
        States Code, is amended by inserting ``or section 36'' after
        ``section 35''.
            (2) The table of sections for subpart C of part IV of
        subchapter A of chapter 1 of the Internal Revenue Code of 1986
        is amended by striking the item relating to section 36 and by
        inserting after the item relating to section 35 the following
        new items:

        ``Sec. 36. Employment taxes paid with respect to premiums for
                            high deductible health plans and
                            contributions to health savings accounts.
        ``Sec. 37. Overpayments of tax.''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

Summary: Amends the Internal Revenue Code to allow: (1) a tax deduction from gross income for insurance premiums for high deductible health plans. And (2) a tax credit for certain employment taxes related to premiums for high deductible health plans and contributions to health savings accounts.

A bill to amend the Internal Revenue Code of 1986 to allow a deduction for the payment of premiums for high deductible health plans, to allow a credit for certain employment taxes paid with respect to premiums for high deductible health plans and contributions to health savings accounts, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Securing Tomorrow by Saving Today
Act of 2009''.

SEC. 2. EXEMPTION OF CERTAIN INTEREST INCOME FROM TAX.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to amounts specifically
excluded from gross income) is amended by inserting after section 115
the following new section:

``SEC. 116. PARTIAL EXCLUSION OF INTEREST RECEIVED BY INDIVIDUALS.

    ``(a) Exclusion From Gross Income.--Gross income does not include
interest otherwise includible in gross income which is received during
the taxable year by an individual.
    ``(b) Limitations.--
            ``(1) Maximum amount.--The aggregate amount excluded under
        subsection (a) for any taxable year shall not exceed--
                    ``(A) in the case of any taxable year beginning in
                2009, $500 ($1,000 in the case of a joint return), and
                    ``(B) in the case of taxable years beginning after
                2009--
                            ``(i) in the case of a joint return, 200
                        percent of the dollar amount in effect under
                        clause (ii) for the taxable year, and
                            ``(ii) in any other case, $550.
            ``(2) Inflation adjustment.--In the case of any taxable
        year beginning after 2010, the $550 amount contained in
        paragraph (1)(B)(ii) shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for such calendar year by
                substituting `calendar year 2009' for `calendar year
                1992' in subparagraph (B) thereof.
        If any increase under the preceding sentence is not a multiple
        of $10, such increase shall be rounded to the nearest multiple
        of $10.
    ``(c) Interest.--For purposes of this section, the term `interest'
means--
            ``(1) interest on deposits with a bank (as defined in
        section 581),
            ``(2) amounts (whether or not designated as interest) paid
        in respect of deposits, investment certificates, or
        withdrawable or repurchasable shares, by--
                    ``(A) a mutual savings bank, cooperative bank,
                domestic building and loan association, industrial loan
                association or bank, or credit union, or
                    ``(B) any other savings or thrift institution which
                is chartered and supervised under Federal or State law,
        the deposits or accounts in which are insured under Federal or
        State law or which are protected and guaranteed under State
        law.
    ``(d) Certain Nonresident Aliens Ineligible for Exclusion.--For
purposes of this section, in the case of a nonresident alien
individual, subsection (a) shall apply only in determining the taxes
imposed for the taxable year pursuant to sections 871(b)(1) and
877(b).''.
    (b) Conforming Amendments.--
            (1) Subparagraph (A) of section 32(i)(2) of such Code is
        amended by inserting ``(determined without regard to section
        116)'' before the comma.
            (2) Subparagraph (B) of section 86(b)(2) of such Code is
        amended to read as follows:
                    ``(B) increased by the sum of--
                            ``(i) the amount of interest received or
                        accrued by the taxpayer during the taxable year
                        which is exempt from tax, and
                            ``(ii) the amount of interest received
                        during the taxable year which is excluded from
                        gross income under section 116.''.
            (3) Subsection (d) of section 135 of such Code is amended
        by redesignating paragraph (4) as paragraph (5) and by
        inserting after paragraph (3) the following new paragraph:
            ``(4) Coordination with section 116.--This section shall be
        applied before section 116.''.
            (4) Paragraph (2) of section 265(a) of such Code is amended
        by inserting before the period ``, or to purchase or carry
        obligations or shares, or to make deposits, to the extent the
        interest thereon is excludable from gross income under section
        116''.
            (5) Subsection (c) of section 584 of such Code is amended
        by adding at the end the following new flush sentence:
``The proportionate share of each participant in the amount of interest
received by the common trust fund and to which section 116 applies
shall be considered for purposes of such section as having been
received by such participant.''.
            (6) Subsection (a) of section 643 of such Code is amended
        by redesignating paragraph (7) as paragraph (8) and by
        inserting after paragraph (6) the following new paragraph:
            ``(7) Interest.--There shall be included the amount of any
        interest excluded from gross income pursuant to section 116.''.
            (7) The table of sections for part III of subchapter B of
        chapter 1 of such Code is amended by inserting after the item
        relating to section 115 the following new item:

``Sec. 116. Partial exclusion of dividends and interest received by
                            individuals.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 3. INCREASE IN DOLLAR LIMITATIONS ON CONTRIBUTIONS TO RETIREMENT
              PLANS.

    (a) Permanent Increase in Dollar Limitation on Deduction for
Contributions to Individual Retirement Plans.--
            (1) In general.--Paragraph (5) of section 219(b) of the
        Internal Revenue Code of 1986 is amended--
                    (A) by amending subparagraph (A) to read as
                follows:
                    ``(A) In general.--The deductible amount for any
                taxable year is the applicable dollar amount in effect
                under section 402(g)(1) for such taxable year.'', and
                    (B) by striking subparagraph (D).
            (2) Simple retirement accounts.--Subparagraph (E) of
        section 408(p)(2) of such Code is amended to read as follows:
                    ``(E) Applicable dollar amount.--For purposes of
                subparagraph (A)(ii), the applicable dollar amount for
                any taxable year is the applicable dollar amount in
                effect under section 402(g)(1) for such taxable
                year.''.
    (b) Temporary Increase in Contributions to Defined Contribution
Plans.--
            (1) Increase in limitation on elective deferrals.--
        Paragraph (1) of section 402(g) of such Code is amended by
        adding at the end the following new subparagraph:
                    ``(D) Temporary increase in applicable dollar
                amount.--In the case of taxable years beginning in
                calendar year 2009, 2010, or 2011, the applicable
                dollar amount determined under subparagraph (B) shall
                not be less than $33,000.''.
            (2) Increase in combined employee and employer limitation
        on contributions to defined contribution plans.--Paragraph 1 of
        section 415(c) of such Code is amended by adding at the end the
        following new flush sentence:
        ``In the case of taxable years beginning in calendar year 2009,
        2010, or 2011, the dollar amount in effect under subparagraph
        (A) shall not be less than $65,500.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 4. INCREASE IN PERMITTED CATCH-UP CONTRIBUTIONS TO RETIREMENT
              PLANS.

    (a) Temporary Increase in Permitted Catch-Up Contributions.--
            (1) In general.--Paragraph (2) of section 414(v) of such
        Code is amended by adding at the end the following new
        subparagraph:
                    ``(E) Temporary increase in permitted catch-up
                contributions.--In the case of taxable years beginning
                in calendar year 2009, 2010, or 2011, the dollar amount
                in effect under subparagraph (A) shall not be less than
                $10,000.''.
            (2) Individual retirement plans.--Subparagraph (B) of
        section 219(b)(5) of such Code is amended by adding at the end
        the following new clause:
                            ``(iii) Special rule for 2009 through
                        2011.--In the case of taxable years beginning
                        in calendar years 2009, 2010, or 2011, the
                        dollar amount in effect under clause (i) shall
                        not be less than $10,000.''.
    (b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 5. SUSPENSION OF MINIMUM DISTRIBUTION REQUIREMENTS.

    (a) In General.--In the case of an eligible defined contribution
plan of an individual, sections 401(a)(9), 404(a)(2), 403(b)(10),
408(a)(6), 408(b)(3), and 457(d)(2) of the Internal Revenue Code of
1986 shall not apply with respect to such individual for any year
during the suspension period.
    (b) Suspension Period.--For purposes of this section, the term
``suspension period'' means the period beginning on January 1, 2008,
and ending on December 31, 2012.
    (c) Eligible Defined Contribution Plan.--For purposes of this
section, the term ``eligible defined contribution plan'' means--
            (1) a defined contribution plan (within the meaning of
        section 414(i) of such Code) which is--
                    (A) an employee's trust described in section 401(a)
                of such Code which is exempt from tax under section
                501(a) of such Code,
                    (B) an annuity plan described in section 403(a) of
                such Code,
                    (C) an annuity contract described in section 403(b)
                of such Code, and
                    (D) an eligible deferred compensation plan
                described in section 457(b) of such Code which is
                maintained by an eligible employer described in section
                457(e)(1)(A) of such Code, and
            (2) an individual retirement plan (as defined in section
        7701(a)(37) of such Code).
    (d) Special Rules.--
            (1) Required beginning date during suspension period.--The
        required beginning date with respect to any individual under
        section 401(a)(9) of such Code shall be determined without
        regard to this section for purposes of applying sections
        401(a)(9), 404(a)(2), 403(b)(10), 408(a)(6), 408(b)(3), and
        457(d) of such Code for calendar years after 2009.
            (2) Exception for 5-year rule.--In the case of a
        distribution required under section 401(a)(9)(B)(ii) of such
        Code, subsection (a) shall not apply.
            (3) Exemption of distributions during suspension period
        from trustee transfer and withholding rules.--For purposes of
        sections 401(a)(31), 402(f), and 3405 of such Code, any
        distribution during the suspension period which, but for
        subsection (a), would have been a required distribution under
        section 401(a)(9) of such Code shall not be treated as an
        eligible rollover distribution.
    (e) Provisions Relating to Plan Amendments.--
            (1) In general.--If this subsection applies to any plan or
        annuity contract, such plan or contract shall be treated as
        being operated in accordance with the terms of the plan during
        the period described in paragraph (2)(B)(i).
            (2) Amendments to which subsection applies.--
                    (A) In general.--This subsection shall apply to any
                amendment to any plan or annuity contract which is
                made--
                            (i) pursuant to this section or pursuant to
                        any regulation issued by the Secretary of the
                        Treasury to carry out this section, and
                            (ii) on or before the last day of the first
                        plan year beginning on or after January 1,
                        2009.
                    (B) Conditions.--This subsection shall not apply to
                any amendment unless during the period beginning on the
                date such amendment takes effect and ending on December
                31, 2009 (or, if earlier, the date the plan or contract
                amendment is adopted), the plan or contract is operated
                as if such plan or contract amendment were in effect.
    (f) Effective Date.--This section shall take effect on the date of
the enactment of this Act.

Summary: Securing Tomorrow by Saving Today Act of 2009 - Amends the Internal Revenue Code to: (1) allow an exclusion from gross income of interest earned on deposits with certain financial institutions. (2) allow increased contributions, including catch-up contributions, to retirement plans in 2009, 2010, and 2011. And (3) suspend minimum distribution requirements from tax-deferred pension plans and individual retirement accounts between 2008 and 2013.

To amend the Internal Revenue Code of 1986 to provide a partial exclusion of interest from the gross income of individuals, to increase retirement plan contribution limitations, and to temporarily suspend minimum distribution requirements for certain defined contribution plans.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lavender Offense Victim Exoneration
Act of 2017'' or the ``LOVE Act of 2017''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) During the so-called ``Lavender Scare'', at least 1,000
        people were wrongfully dismissed from the Department of State
        for alleged homosexuality during the 1950s and well into the
        1960s.
            (2) According to the Department of State's Bureau of
        Diplomatic Security, Department of State employees were forced
        out of the Department on the grounds that their sexual
        orientation ostensibly rendered them vulnerable to blackmail
        and made them security risks.
            (3) In addition to those wrongfully dismissed, many other
        patriotic Americans were prevented from joining the Department
        due to a screening process that was put in place to prevent the
        hiring of those who, according to the findings of the Bureau of
        Diplomatic Security, ``seemed like they might be gay or
        lesbian''.
            (4) Congress bears a special measure of responsibility as
        the Department's actions were in part in response to
        congressional investigations into ``sex perversion of Federal
        employees'', reports on the employment of ``moral perverts by
        Government Agencies'', hearings and pressure placed on the
        Department through the appropriations process and congressional
        complaints that Foggy Bottom was ``rampant with homosexuals who
        were sympathetic to Communism and vulnerable to blackmail''.
            (5) Between 1950 and 1969, the Department of State was
        required to report on the number of homosexuals fired each year
        as part of their annual appeals before Committees on
        Appropriations.
            (6) Although the worst effects of the ``Lavender Scare''
        are behind us, as recently as the early 1990s, the Department
        of State's security office was investigating State personnel
        thought to be gay and driving them out of government service as
        ``security risks''.
            (7) In 1994, Secretary of State Warren Christopher issued a
        prohibition against discrimination in the Department of State,
        including that based on sexual orientation.
            (8) In 1998, President William Jefferson Clinton signed
        Executive Order 13087 barring discrimination on the basis of
        sexual orientation.
            (9) On January 9, 2017, Secretary of State John Kerry
        issued a statement regarding the ``Lavender Scare'', saying,
        ``On behalf of the Department, I apologize to those who were
        impacted by the practices of the past and reaffirm the
        Department's steadfast commitment to diversity and inclusion
        for all our employees, including members of the LGBTI
        community.''.

SEC. 3. DIRECTOR GENERAL REVIEW.

    (a) Review.--The Director General of the Foreign Service and
Director of Human Resources of the Department of State, in consultation
with the Historian of the Department of State, shall review all
employee terminations that occurred after January 1, 1950, to determine
who was wrongfully terminated owing to their sexual orientation,
whether real or perceived.
    (b) Report.--Not later than 270 days after the date of the
enactment of this Act, the Director General shall, consistent with
applicable privacy regulations, compile the information compiled under
subsection (a) in a publicly available report. The report shall include
historical statements made by officials of the Department of State and
Congress encouraging and implementing policies and tactics that led to
the termination of employees due to their sexual orientation.

SEC. 4. REPORTS ON REVIEWS.

    (a) Reviews.--The Secretary of State shall conduct reviews of the
consistency and uniformity of the reviews conducted by the Director
General under section 3.
    (b) Reports.--Not later than 270 days after the date of the
enactment of this Act, and annually thereafter for 2 years, the
Secretary shall submit to Congress a report on the reviews conducted
under section 3. Each report shall include any comments or
recommendations for continued actions.

SEC. 5. ESTABLISHMENT OF RECONCILIATION BOARD.

    (a) Establishment.--The Secretary of State shall establish, within
the Office of Civil Rights of the Department of State, an independent
Reconciliation Board to review the reports released by the Director
General of the Foreign Service and Director of Human Services under
section 3(b).
    (b) Duties.--The Reconciliation Board shall--
            (1) consistent with applicable privacy regulations, contact
        all employees found to be fired due to the ``Lavender Scare''
        or, in the case of deceased former employees, the family
        members of the employees, to inform them that their termination
        from the Department of State has been deemed inappropriate and
        that, if they wish, their employment record can be changed to
        reflect these findings;
            (2) designate a point of contact at a senior level position
        within the Office of the Director General of the Foreign
        Service and Director of Human Resources to receive oral
        testimony of any employees or family members of deceased
        employees mentioned in the report who personally experienced
        discrimination and termination because of the actual or
        perceived sexual orientation in order that such testimony may
        serve as an official record of these discriminatory policies
        and their impact on United States lives; and
            (3) provide an opportunity for any former employee not
        mentioned in the report to bring forth a grievance to the Board
        if they believe they were terminated due to their sexual
        orientation.
    (c) Review of Claims.--
            (1) In general.--The Board shall review each claim
        described in subsection (b) within 150 days of receiving the
        claim. Lack of paperwork may not be used as a basis for
        dismissing any claims.
            (2) Cooperation.--The Department of State shall be
        responsible for producing pertinent information regarding each
        claim to prove the employee was not wrongfully terminated.
    (d) Termination.--The Board shall terminate 5 years after the date
of the enactment of this Act.

SEC. 6. ISSUANCE OF APOLOGY.

    (a) Finding.--Secretary of State Kerry delivered the following
apology on January 9, 2017:
    ``Throughout my career, including as Secretary of State, I have
stood strongly in support of the LGBTI community, recognizing that
respect for human rights must include respect for all individuals.
LGBTI employees serve as proud members of the State Department and
valued colleagues dedicated to the service of our country. For the last
several years, the Department has pressed for the families of LGBTI
officers to have the same protections overseas as families of other
officers. In 2015, to further promote LGBTI rights throughout the
world, I appointed the first ever Special Envoy for the Human Rights of
LGBTI Persons.
    ``In the past--as far back as the 1940s, but continuing for
decades--the Department of State was among many public and private
employers that discriminated against employees and job applicants on
the basis of perceived sexual orientation, forcing some employees to
resign or refusing to hire certain applicants in the first place. These
actions were wrong then, just as they would be wrong today.
    ``On behalf of the Department, I apologize to those who were
impacted by the practices of the past and reaffirm the Department's
steadfast commitment to diversity and inclusion for all our employees,
including members of the LGBTI community.''
    (b) Congressional Apology.--Congress hereby offers a formal apology
for its responsibility in encouraging the ``Lavender Scare'' and
similar policies at the Department of State, as these policies were in
part a response to congressional investigations into ``sex perversion
of Federal employees'', reports on the employment of ``moral perverts
by Government Agencies'', and hearings or pressure otherwise placed on
the Department of State through the appropriations process.

SEC. 7. ESTABLISHMENT OF PERMANENT EXHIBIT ON THE LAVENDER SCARE.

    (a) In General.--The Secretary of State shall work with the current
public-private partnership associated with the Department of State's
new United States Diplomacy Center to establish a permanent exhibit on
the ``Lavender Scare'' in the museum to assure that the history of this
unfortunate episode is not brushed aside.
    (b) Specifications.--The exhibit--
            (1) shall be installed at the museum not later than one
        year after the date of enactment of this Act;
            (2) should provide access to the reports compiled by the
        Director General of the Foreign Service and Director of Human
        Resources under section 3(b); and
            (3) shall readily display material gathered from oral
        testimony received pursuant to section 5(b)(2) from employees
        or family members of deceased employees who were subject to
        these discriminatory policies during the ``Lavender Scare''.

SEC. 8. GUIDANCE ON ISSUING VISAS.

    To demonstrate the Department of State's commitment to ensuring
fairness for current employees, not later than 100 days after the date
of the enactment of this Act, the Secretary of State shall submit to
Congress a report on countries not issuing visas to the spouses of all
Foreign Service personnel posted overseas due to their sexual
orientation. This report shall include any comments or recommendations
for actions, including eliminating visa reciprocity with countries
found to be instituting these practices against the spouses of Foreign
Service personnel, that will lead to ensuring that all spouses of
Foreign Service personnel receive visas for the country their spouse is
assigned, regardless of sexual orientation.

SEC. 9. ESTABLISHMENT OF ADVANCEMENT BOARD.

    (a) Establishment.--The Secretary of State shall establish, within
the Office of the Director General of the Department of State, a board
comprised of senior-level officials to address the issues faced by
LGBTQI Foreign Service employees and their families.
    (b) Hearing of Testimony.--The Advancement Board shall hear
testimony from any willing LGBTQI Foreign Service employees and their
families regarding any discrimination they have faced due to their
sexual orientation.
    (c) Report.--
            (1) In general.--Not later than 100 days after completing
        collection of testimony described under subsection (b), and
        annually thereafter for 5 years, the Advancement Board shall
        submit to Congress a report based on the testimony.
            (2) Content.--The report required under paragraph (1) shall
        include any comments or recommendations for continued actions
        to improve the Department of State to ensure that no employee
        or their family members experience discrimination due to their
        sexual orientation.
            (3) Privacy.--The report required under paragraph (1) shall
        remain private and will only be accessible to Members of
        Congress, their appropriate staff, and members of the
        Advancement Board.

Summary: Lavender Offense Victim Exoneration Act of 2017 ornbsp. The LOVE Act of 2017 This bill requires the Department of State to review employee terminations at the State Department in the 1950s and 1960s to determine who was wrongfully terminated due to their actual or perceived sexual orientation . The bill contains an apology from Congress for its role in encouraging the termination of State Department employees based on sexual orientation. The State Department is required to: createnbsp. A reconciliation board to change the employment records of those affected, to receive oral testimony of those affected, and to allow former employees to bring a grievance if they believe their termination was due to their sexual orientation. Create an advancement board to address employment issues of current LGBTQI Foreign Officers. Establish a permanent exhibit about the terminations in the State Department's USnbsp, Diplomacy Center. Report to Congress about countries refusing to issue visas to spouses of Foreign Service personnel because ofnbsp, nbsp, their sexual orientation.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Counter Terrorism Financing
Coordination Act''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) In an October 2005 report to the Congress, the
        Comptroller General reviewed the United States Government's
        interagency efforts to coordinate the delivery of training and
        technical assistance to countries vulnerable to terrorist
        financing, and issues of accountability in the blocking of
        terrorist assets held in the United States by the Secretary of
        the Treasury.
            (2) In April 2006, the Comptroller General of the United
        States testified before the Congress on the findings of the
        October 2005 report and, among other things, the Comptroller
        General testified that ``Although the United States Government
        provides a range of training and technical assistance to
        countries it deems vulnerable to terrorist financing, it does
        not have a strategic and integrated plan to coordinate the
        delivery of this assistance.''.
            (3) The Terrorist Financing Working Group, an interagency
        entity established by the National Security Council and chaired
        by the Secretary of State, coordinates the delivery of training
        and technical assistance to nearly two dozen countries the
        Working Group considers to be priority countries, as well as to
        other countries the Working Group considers to be nonpriority
        countries, that are vulnerable to terrorist financing.
            (4) The Comptroller General testified that the Secretary of
        State and the Secretary of the Treasury disagree about the
        roles and procedures of each agency within the Terrorist
        Financing Working Group for the delivery of counterterrorism
        financing training and technical assistance, thereby causing
        the overall effort to lack effective leadership.
            (5) An example of how this disagreement has impacted the
        delivery of training and technical assistance to countries
        vulnerable to terrorist financing is as follows:
                    (A) In May 2005, the Department of State denied a
                Department of the Treasury employee official entry into
                a priority country in response to a request from the
                central bank of that country to set up a financial
                intelligence unit.
                    (B) The Secretary of State told the Comptroller
                General that the Department wanted to conduct a
                Terrorist Financing Working Group assessment before
                allowing the Department of the Treasury to continue its
                work.
                    (C) According to the report of the Government
                Accountability Office, the United States Ambassador to
                the country requested a delay in the assessment and the
                work of the Department of the Treasury was allowed to
                proceed.
                    (D) However, as a result of this disagreement, the
                entry of the Department of the Treasury official into
                the country and the work itself was delayed by several
                months.
            (6) The Comptroller General testified that the interagency
        coordinating effort on terrorist financing training and
        technical assistance lacked other key elements that are
        critical to effective strategic planning, such as the strategic
        alignment of resources with needs and risks, and a process to
        measure results.
            (7) The October 2005 report of the Comptroller General
        found that the Attorney General, who provides technical
        assistance in the drafting of anti-terrorist financing
        legislation for priority countries, concluded that ``having
        procedures and practices for Terrorist Financing Working Group
        priority countries that differ from those for other vulnerable
        countries creates problems''.
            (8) The October 2005, report of the Comptroller General
        cited several instances of interagency disagreements on whether
        it is appropriate for contractors for the United States to
        provide legislative drafting assistance for counterterrorism
        financing legislation.
            (9) In connection with this disagreement, the Secretary of
        State and the Attorney General believe that legislative
        drafting should be conducted by officials of the Department of
        Justice, while the Secretary of the Treasury, in some
        instances, advocated the use of contractors for nonpriority
        countries.
            (10) The Attorney General objected to the use of
        contractors and indicated that previous contractor work on
        legislative drafting did not meet international standards for
        effective counterterrorism financing legislation, citing as an
        example the work of a contractor to the Agency for
        International Development who assisted in drafting legislation
        which officials of the Department of Justice had to complete
        because the draft included substantial deficiencies, in the
        opinion of the Attorney General.
            (11) In April 2006, officials representing the Secretary of
        State and the Secretary of the Treasury testified before the
        Financial Services Committee of the House of Representatives
        that they did not act on the Comptroller General's
        recommendations to develop a strategic and integrated plan for
        the delivery of counterterrorism financing training and
        technical assistance and to enter into an interagency
        Memorandum of Agreement that clarifies each agency's roles and
        responsibilities.
            (12) The officials testified that both the Secretary of
        State and the Secretary of the Treasury believe that an
        integrated strategic plan already exists and that ``There is no
        desire among the Terrorist Financing Working Group agencies to
        reinvent a process that has worked well for several years and
        worked even better since the issuance of the General
        Accountability Office report.''.
            (13) The Comptroller General recommended in his
        congressional testimony that Congress require ``the Secretary
        of State and the Secretary of the Treasury to submit an annual
        report to Congress showing the status of interagency efforts to
        develop and implement an integrated strategic plan and
        Memorandum of Agreement to ensure Terrorist Financing Working
        Group's seamless functioning, particularly with respect to
        Terrorist Financing Working Group roles and procedures''.

SEC. 3. MEMORANDUM OF AGREEMENT REQUIRED.

    (a) In General.--The Secretary of State and the Secretary of the
Treasury shall negotiate and enter into a Memorandum of Agreement
(hereafter in this section referred to as the ``Agreement'') specifying
the role of each of the Secretary's respective Department in the
delivery of counterterrorism financing training and technical
assistance provided to countries abroad (without regard to whether any
country is designated as a priority country or a nonpriority country by
the Terrorist Financing Working Group).
    (b) Specific Subject to Be Included.--In addition to such other
matters as the Secretary of State and the Secretary of the Treasury
determine to be appropriate for inclusion in the Agreement, the
Agreement shall include the following:
            (1) Leadership and role.--The specific designation of
        leadership, and the role of each agency, in the delivery of
        counterterrorism financing training and technical assistance to
        all countries (without regard to whether any country is
        designated as a priority country or a nonpriority country by
        the Terrorist Financing Working Group).
            (2) Dispute resolution methodology.--A methodology and
        procedures for resolving interagency disputes over the delivery
        of counterterrorism financing training and technical
        assistance, which shall include specific and reasonable
        timeframes for seeking such resolution before elevating
        unresolved disagreements to the next level of decision-making,
        up to and including the Secretaries, and a process for
        submitting any disputes the Secretaries are unable to resolve
        within a specific and reasonable timeframe to the National
        Security Council for resolution.
            (3) Coordination of funding and resources.--The
        coordination of funding and resources for counterterrorism
        financing and anti-money laundering training and technical
        assistance delivered to all countries (without regard to
        whether any country is designated as a priority country or a
        nonpriority country by the Terrorist Financing Working Group),
        including the means for providing a transparent assessment of
        United States Government resources and a method for aligning
        those resources with the needs of vulnerable countries.
            (4) Private contractors.--A procedure for determining the
        appropriateness of any use of contractors by the Secretary of
        the Treasury in the delivery of counterterrorism financing
        training and technical assistance in any country (without
        regard to whether the country is designated as a priority
        country or a nonpriority country by the Terrorist Financing
        Working Group), including a system for evaluating, in
        consultation with the Secretary of State, the Attorney General
        and other appropriate officers, the quality of work performed
        by such contractors.
            (5) Performance evaluation.--A process to measure the
        performance and results of counterterrorism training and
        technical assistance.

SEC. 4. ANNUAL REPORT.

    (a) In General.--The Secretary of the Treasury shall include in the
annual report to the Congress on terrorist assets complete information
on the nature and extent of activities, during the period covered by
the report, in blocking access of owners or account holders to
financial assets due to the connection of such owners or accountholders
to terrorism.
    (b) Contents.--The report under subsection (a) shall include the
following:
            (1) The results of the performance evaluation under
        Memorandum of Agreement entered into pursuant to section 3 for
        the period covered by the report.
            (2) Differences in amounts blocked between the period
        covered by the report and preceding periods.
            (3) When and why blocks were removed from financial assets
        during period covered by the report.
            (4) The achievements and obstacles faced by the United
        States Government with respect to locating and blocking
        terrorist assets or in the delivery of counterterrorism
        financing training and technical assistance.
            (5) A classified index.

Summary: Counter Terrorism Financing Coordination Act - Directs The Secretary of State and the Secretary of the Treasury to negotiate and enter into a Memorandum of Agreement specifying each Department's role in providing foreign counterterrorism financing training and technical assistance. Requires such Agreement to include provisions respecting: (1) leadership and role designations, (2) dispute resolution methodology, (3) funding and resource coordination, (4) private contractor determinations. And (5) performance evaluation criteria. Directs the Secretary of the Treasury to include in the annual congressional report on terrorist assets information on the nature and extent of activities to block the financial asset access of owners or account holders with terrorism connections.

To improve the delivery of counterterrorism financing training and technical assistance by providing for greater interagency coordination and cooperation, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Defend America Against Weapons of
Mass Destruction Act of 1996''.

SEC. 2. FINDINGS AND DEFINITION.

    (a) Findings.--Congress makes the following findings:
            (1) Although the United States possesses the technological
        means to develop and deploy defensive systems that would be
        highly effective in countering limited ballistic missile
        threats to its territory, its ability to detect and intercept
        weapons of mass destruction delivered by unconventional means
        is limited.
            (2) It is axiomatic that the incentive for the
        unconventional delivery of weapons of mass destruction will
        increase in direct proportion to the perceived effectiveness of
        theater missile and other regular military defense systems.
            (3) The target of weapons of mass destruction may not be
        military in the usual sense of the term and, as such, the
        threat that is posed to the citizens of the United States by
        chemical and biological weapons delivered by nonconventional
        means is significant and growing.
            (4) Several countries that are hostile to the United
        States, including Iraq, Libya, and Iran, have demonstrated an
        interest in acquiring the technology necessary to manufacture
        weapons of mass destruction.
            (5) In addition, the acquisition or the development and use
        of weapons of mass destruction is well within the capability of
        many extremist and terrorist movements, acting independently or
        as proxies, and states can transfer weapons to or otherwise aid
        such movements indirectly and with plausible deniability.
            (6) Covert or unconventional means of delivery, which may
        be preferable to both States and non-State organizations,
        include cargo ships, passenger aircraft, commercial and private
        vehicles and vessels, or commercial cargo shipments routed
        through multiple destinations.
            (7) Traditional arms control efforts assume large state
        efforts with detectable manufacturing and weaponization
        programs in peacetime but are ineffective in monitoring and
        controlling the development of a capability to manufacture
        suddenly chemical, biological, or nuclear weapons with little
        or no warning and with nothing but commercial supplies and
        equipment. Such efforts are also incapable of predicting and
        tracking transfers of capabilities relating to weapons of mass
        destruction.
            (8) Because of the dire consequences to the citizens of the
        United States posed by weapons of mass destruction, and because
        traditional arms control efforts are inadequate, it is prudent
        to commence a coordinated effort among local, State, and
        Federal emergency response organizations to develop
technologies and capabilities to detect and intercept weapons of mass
destruction, to equip and protect those emergency response
organizations who are first on the scene, and, where necessary, to
decontaminate areas where such weapons are manufactured or detonated.
            (9) Congress has repeatedly expressed concern about the use
        of weapons of mass destruction, stating in November 1993 (in
        section 1704 of the National Defense Authorization Act For
        Fiscal Year 1994 (Public Law 103-160; 50 U.S.C. 1522 note))
        that ``the President should strengthen Federal interagency
        emergency planning by the Federal Emergency Management Agency
        and other appropriate Federal, State, and local agencies for
        development of a capability for early detection and warning of
        and response to--
            ``(1) potential terrorist use of chemical or biological
        agents or weapons; and
            ``(2) emergencies or natural disasters involving industrial
        chemicals or the widespread outbreak of disease.''.
    (b) Weapons of Mass Destruction Defined.--For purposes of this Act,
the term ``weapons of mass destruction'' means chemical, biological,
and nuclear weapons (whether militarized or improvised) that are
designed to spread their contents through explosions or other
dissemination means.

SEC. 3. DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAM.

    (a) In General.--Chapter 139 of title 10, United States Code, is
amended by adding at the end the following new section:
``Sec. 2375. Weapons of mass destruction: threat from attack by
              unconventional means
    ``(a) Establishment of Program.--The Secretary of Defense shall
carry out a research and development program to enhance the
capabilities of the United States relating to the threat to the United
States of an attack inside the United States by unconventional means
involving weapons of mass destruction. In carrying out such program,
the Secretary shall take into consideration relevant assessments and
recommendations of any interagency task force or committee.
    ``(b) Activities To Be Included in the Program.--The activities to
be carried out by the Secretary under the program shall include the
following:
            ``(1) Research, development, test, and evaluation of
        technologies relating to any of the following:
                    ``(A) Detection of chemical, biological, and
                nuclear weapons.
                    ``(B) Interception of such weapons.
                    ``(C) Protection against such weapons.
                    ``(D) Assistance to other Federal departments and
                agencies and State and local agencies in responding to
                an attack made using such weapons, including casualty
                treatment.
                    ``(E) Decontamination of areas affected by an
                attack using such weapons.
            ``(2) Training of personnel for the activities specified in
        subparagraphs (A) through (E) of paragraph (1).
            ``(3) Identification of Federal equipment and technologies
        that can be transferred, and training that can be provided,
        from one Federal agency to another agency or to State and local
        agencies consistent with the purposes of the program under this
        section.
    ``(c) Consultation With State and Local Authorities.--In carrying
out the program under this section, the Secretary shall consult
regularly with, and shall seek the views of, representatives of--
            ``(1) State and local government law enforcement
        authorities; and
            ``(2) State and local government emergency planning
        authorities.''.
    (b) Clerical Amendment.--The table of sections at the beginning of
such chapter is amended by adding at the end the following new item:

``2375. Weapons of mass destruction: threat from attack by
                            unconventional means.''.

SEC. 4. PRE-EVENT PLANNING ASSISTANCE UNDER STAFFORD ACT.

    Section 201(b) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5131(b)) is amended by adding at
the end the following new sentence: ``In the case of preparation by the
States against major disasters involving weapons of mass destruction
(as defined in section 2(b) of the Defend America Against Weapons of
Mass Destruction Act of 1996), technical assistance under the preceding
sentence in developing comprehensive plans and practicable programs for
preparation against such disasters may be provided through any
department or agency of the United States designated by the President
for such purpose.''.

SEC. 5. REPORT TO CONGRESS.

    Not later than one year after the date of the enactment of this
Act, the President shall submit to Congress a report describing the
actions taken, and planned to be taken, to carry out section 2375 of
title 10, United States Code, as added by section 3, and the sentence
in section 201(b) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act added by section 4. The report shall include a
statement of the costs of such actions.

Summary: Defend America Against Weapons of Mass Destruction Act of 1996 - Amends Federal law to direct the Secretary of Defense to carry out a research and development program to enhance US capabilities relating to the threat of an attack inside the United States by unconventional means involving weapons of mass destruction. Specifies that the activities to be carried out by the Secretary under the program shall include: (1) research, development, test, and evaluation of technologies relating to detection of chemical, biological, and nuclear weapons, interception of and protection against such weapons, assistance to other Federal departments and agencies and State and local agencies in responding to an attack, including casualty treatment, and decontamination of areas affected by an attack, (2) training of personnel for such activities. And (3) identification of Federal equipment and technologies that can be transferred, and training that can be provided, from one Federal agency to another or to State and local agencies consistent with the purposes of the program. Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize Federal technical assistance to the States in developing comprehensive plans and practicable programs for preparation against major disasters involving weapons of mass destruction. Sets forth reporting requirements.