SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Pay Accountability Act''.

SEC. 2. WITHHOLDING OF PAY OF MEMBERS OF CONGRESS IF GOVERNMENT
              SHUTDOWN IS IN EFFECT OR PUBLIC DEBT LIMIT IS REACHED.

    (a) Holding Salaries in Escrow.--If during any pay period during a
Congress a Government shutdown is in effect or the public debt limit is
reached, the payroll administrator of a House of Congress shall--
            (1) withhold from the payments otherwise required to be
        made with respect to the pay period for the compensation of
        each Member of Congress who serves in that House of Congress an
        amount equal to the product of--
                    (A) an amount equal to one day's worth of pay under
                the annual rate of pay applicable to the Member under
                section 601(a) of the Legislative Reorganization Act of
                1946 (2 U.S.C. 31) for the pay period; and
                    (B) the number of 24-hour periods during which the
                Government shutdown is in effect or the public debt
                limit is reached (as the case may be) which occur
                during the pay period; and
            (2) deposit in an escrow account all amounts withheld under
        paragraph (1).
    (b) Transfer to Secretary of the Treasury at End of the Congress.--
            (1) Transfer.--The payroll administrator of a House of
        Congress shall transfer to the Secretary of the Treasury any
        amounts remaining in any escrow account under this section on
        the last day of the Congress involved.
            (2) Requiring amounts to be used for deficit reduction.--
        Any amounts transferred to the Secretary of the Treasury under
        paragraph (1) shall be deposited in the Treasury and used for
        deficit reduction.
    (c) Role of Secretary of the Treasury.--The Secretary of the
Treasury shall provide the payroll administrators of the Houses of
Congress with such assistance as may be necessary to enable the payroll
administrators to carry out this section.
    (d) Definitions.--In this section--
            (1) the term ``Member of Congress'' means an individual
        serving in a position under subparagraph (A), (B), or (C) of
        section 601(a) of the Legislative Reorganization Act of 1946 (2
        U.S.C. 31); and
            (2) the ``payroll administrator'' of a House of Congress
        means--
                    (A) in the case of the House of Representatives,
                the Chief Administrative Officer of the House of
                Representatives, or an employee of the Office of the
                Chief Administrative Officer who is designated by the
                Chief Administrative Officer to carry out this section;
                and
                    (B) in the case of the Senate, the Secretary of the
                Senate, or an employee of the Office of the Secretary
                of the Senate who is designated by the Secretary to
                carry out this section.

SEC. 3. WITHHOLDING OF PAY OF PRESIDENT AND VICE PRESIDENT IF
              GOVERNMENT SHUTDOWN OCCURS OR PUBLIC DEBT LIMIT IS
              REACHED.

    (a) Holding Salaries in Escrow.--If during any pay period during a
President's or Vice President's term of office a Government shutdown is
in effect or the public debt limit is reached, the White House Office
shall--
            (1) withhold from the payments otherwise required to be
        made with respect to the pay period for the compensation of the
        President or the Vice President an amount equal to the product
        of--
                    (A) an amount equal to one day's worth of pay under
                the annual rate of compensation of the President under
                102 of title 3, United States Code, or the annual rate
                of salary of the Vice President under section 104 of
                title 3, United States Code (as the case may be), for
                the pay period; and
                    (B) the number of 24-hour periods during which the
                Government shutdown is in effect or the public debt
                limit is reached (as the case may be) which occur
                during the pay period; and
            (2) deposit in an escrow account all amounts withheld under
        paragraph (1).
    (b) Role of Secretary of the Treasury.--The Secretary of the
Treasury shall provide the White House Office with such assistance as
may be necessary to enable the White House Office to carry out this
section.
    (c) Transfer to Secretary of the Treasury at End of Term of
Office.--
            (1) Transfer.--The White House Office shall transfer to the
        Secretary of the Treasury any amounts remaining in any escrow
        account under this section on the last day of the President's
        or Vice President's term of office involved.
            (2) Requiring amounts to be used for deficit reduction.--
        Any amounts transferred to the Secretary of the Treasury under
        paragraph (1) shall be deposited in the Treasury and used for
        deficit reduction.

SEC. 4. DETERMINATIONS.

    (a) Government Shutdown.--For purposes of this Act, a Government
shutdown shall be considered to be in effect if there is a lapse in
appropriations for any Federal agency or department as a result of a
failure to enact a regular appropriations bill or continuing
resolution.
    (b) Public Debt Limit.--For purposes of this Act, the public debt
limit shall be considered to be reached if the Federal Government is
unable to make payments or meet obligations because the public debt
limit under section 3101 of title 31, United States Code, has been
reached.

Summary: Pay Accountability Act - Requires the pay of Members of Congress, the President, and the Vice President to be withheld during any period of: (1) a lapse in appropriations for any federal agency as a result of a failure to enact a regular appropriations bill or continuing resolution, or (2) the federal government's inability to make payments or meet obligations because the public debt limit. Provides for such withheld amounts to be deposited in an escrow account to be transferred to the Secretary of the Treasury and deposited in the Treasury for deficit reduction.

Pay Accountability Act


SECTION 1. DISPERSE ORANGE 30, DISPERSE BLUE 79:1, DISPERSE RED 167:1,
              DISPERSE YELLOW 64, DISPERSE RED 60, DISPERSE BLUE 60,
              DISPERSE BLUE 77, DISPERSE YELLOW 42, DISPERSE RED 86,
              AND DISPERSE RED 86:1.

    (a) In General.--Subchapter II of chapter 99 of the Harmonized
Tariff Schedule of the United States is amended by inserting in
numerical sequence the following new heading:

``    9902.32.39    Propanenitrile,   Free              No change         No change         On or before 12/
                     3-[[2-                                                                  31/2007
                     (acetyloxy)-
                     ethyl][4-[(2,6-
                     dichloro -4-
                     nitro-
                     phenyl)azo]-
                     phenyl]amino]-
                     (CAS No. 5261-
                     31-4) (provided
                     for in
                     subheading
                     3204.12.50)....
``    9902.32.40    Acetamide, N-[5-  Free              No change         No change         On or before 12/
                     [bis[2-                                                                 31/2007
                     (acetyloxy)ethy
                     l]amino]-2-[(2-
                     bromo-4,6-
                     dinitrophenyl)-
                     azo]-4-
                     methoxyphenyl]-
                     (CAS No. 3618-
                     72-2) (provided
                     for in
                     subheading
                     3204.12.50)....
``    9902.32.41    Acetamide, N-[5-  Free              No change         No change         On or before 12/
                     [bis[2-                                                                 31/2007
                     (acetyloxy)-
                     ethyl]amino]-2-
                     [(2-chloro-4-
                     nitrophenyl)azo
                     ]phenyl]- (CAS
                     No. 1533-78-4)
                     (provided for
                     in subheading
                     3204.11.50)....
``    9902.32.42    1H-Indene-        Free              No change         No change         On or before 12/
                     1,3(2H)-dione,                                                          31/2007
                     2-(4-bromo-3-
                     hydroxy-2-
                     quinolinyl)-
                     (CAS No. 10319-
                     14-9) (provided
                     for in
                     subheading
                     3204.11.50)....
``    9902.32.43    9,10-Anthra-      Free              No change         No change         On or before 12/
                     cenedione, 1-                                                           31/2007
                     amino-4-hydroxy-
                     2-phenoxy- (CAS
                     No. 17418-58-5)
                     (provided for
                     in subheading
                     3204.11.50)....
``    9902.32.45    1H-Naphth[2,3-    Free              No change         No change         On or before 12/
                     f]isoindole-                                                            31/2007
                     1,3,5,10(2H)-
                     tetrone, 4,11-
                     diamino-2-(3-
                     methoxypropyl)-
                     (CAS No. 12217-
                     80-0) (provided
                     for in
                     subheading
                     3204.11.50)....
``    9902.32.47    9,10-             Free              No change         No change         On or before 12/
                     Anthracenedione                                                         31/2007
                     , 1,8-dihydroxy-
                      4-nitro-5-
                     (phenylamino)-
                     (CAS No. 20241-
                     76-3) (provided
                     for in
                     subheading
                     3204.11.50)....
``    9902.32.48    Benzenesulfonami  Free              No change         No change         On or before 12/
                     de, 3-nitro-N-                                                          31/2007
                     phenyl-4-
                     (phenylamino)-
                     (CAS No. 5124-
                     25-4) (provided
                     for in
                     subheading
                     3204.11.50)....
``    9902.32.51    Benzenesulfonami  Free              No change         No change         On or before 12/
                     de, N-(4-amino-                                                         31/2007
                     9,10-dihydro-3-
                     methoxy-9,10-
                     dioxo-1-
                     anthracenyl)-4-
                     methyl- (CAS
                     No. 81-68-5)
                     (provided for
                     in subheading
                     3204.11.50)....
``    9902.32.52    Benzenesulfonami  Free              No change         No change         On or before 12/
                     de, N-(4-amino-                                                         31/2007          ''
                     9,10-dihydro-3-                                                                           .
                     methoxy-9,10-
                     dioxo-1-
                     anthracenyl)
                     (CAS No. 69563-
                     51-5) (provided
                     for in
                     subheading
                     3204.11.50)....

    (b) Effective Date.--The amendment made by subsection (a) applies
with respect to goods entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of the enactment
of this Act.

Summary: Amends the Harmonized Tariff Schedule of the United States to suspend, through December 31, 2007, the duty on Disperse Orange 30, Disperse Blue 79:1, Disperse Red 167:1, Disperse Yellow 64, Disperse Red 60, Disperse Blue 60, Disperse Blue 77, Disperse Yellow 42, Disperse Red 86, and Disperse Red 86:1.

To suspend temporarily the duty on Disperse Orange 30, Disperse Blue 79:1, Disperse Red 167:1, Disperse Yellow 64, Disperse Red 60, Disperse Blue 60, Disperse Blue 77, Disperse Yellow 42, Disperse Red 86, and Disperse Red 86:1.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stem Cell Research Enhancement Act
of 2008''.

SEC. 2. HUMAN EMBRYONIC STEM CELL RESEARCH.

    Part H of title IV of the Public Health Service Act (42 U.S.C. 289
et seq.) is amended by inserting after section 498C the following:

``SEC. 498D. HUMAN EMBRYONIC STEM CELL RESEARCH.

    ``(a) In General.--Notwithstanding any other provision of law
(including any regulation or guidance), the Secretary shall conduct and
support research that utilizes human embryonic stem cells (regardless
of the date on which the stem cells were derived from a human embryo).
    ``(b) Ethical Requirements.--Human embryonic stem cells shall be
eligible for use in any research conducted or supported by the
Secretary if the cells meet each of the following:
            ``(1) The stem cells were derived from human embryos that
        have been donated from in vitro fertilization clinics, were
        created for the purposes of fertility treatment, and were in
        excess of the clinical need of the individuals seeking such
        treatment.
            ``(2) Prior to the consideration of embryo donation and
        through consultation with the individuals seeking fertility
        treatment, it was determined that the embryos would never be
        implanted in a woman and would otherwise be discarded.
            ``(3) The individuals seeking fertility treatment donated
        the embryos with written informed consent and without receiving
        any financial or other inducements to make the donation.''.

SEC. 3. GUIDELINES ON RESEARCH INVOLVING HUMAN STEM CELLS.

    Part H of title IV of the Public Health Service Act (42 U.S.C. 289
et seq.) is further amended by inserting after section 498D, as
inserted by this Act, the following:

``SEC. 498E. GUIDELINES ON RESEARCH INVOLVING HUMAN STEM CELLS.

    ``(a) In General.--Not later than 90 days after the date of the
enactment of this section, the Director of NIH--
            ``(1) shall issue guidelines on research involving human
        embryonic stem cells; and
            ``(2) may issue guidelines on research involving other
        human stem cells, as determined to be scientifically warranted
        by the Director of NIH.
    ``(b) Updates.--
            ``(1) In general.--Subject to paragraph (2), the Director
        of NIH shall review and, as appropriate, update the guidelines
        issued under paragraphs (1) and (2) of subsection (a) when the
        Director determines that such updates are scientifically
        warranted. The Director of NIH may determine the extent to
        which such an update applies to ongoing National Institutes of
        Health conducted- or supported-research.
            ``(2) Frequency of updates.--The first update required
        under paragraph (1), with respect to guidelines issued under
        paragraph (1) or (2) of subsection (a), shall be made not later
        than the last day of the three-year period beginning on the
        date such respective guidelines are issued and each subsequent
        update to such respective guidelines shall be made not later
        than the last day of each subsequent three-year period.
    ``(c) Consideration of Other Guidelines.--In developing and
updating the guidelines under this section, the Director of NIH shall,
as appropriate, take into consideration guidelines on human stem cell
research developed by nationally- and internationally-recognized
scientific organizations.
    ``(d) Application of Guidelines to Research.--
            ``(1) In general.--Subject to paragraph (2), research that
        is first conducted or supported by the National Institutes of
        Health on or after the effective date of the applicable
        guidelines under subsection (a) shall comply with such
        guidelines.
            ``(2) Exception for cells derived before the effective date
        of the guidelines.--The Director of NIH shall determine the
        extent to which the guidelines under this section shall apply
        to research described in paragraph (1) that uses human stem
        cells derived before the effective date of such guidelines.
    ``(e) Public Disclosure.--The Director of NIH shall publish the
guidelines issued and updated under this section on the public website
of the National Institutes of Health.''.

SEC. 4. REPORTING REQUIREMENTS.

    Section 403(a)(5) of the Public Health Service Act (42 U.S.C.
283(a)(5)) is amended--
            (1) by redesignating subparagraph (L) as (M); and
            (2) by inserting the following:
                    ``(L) Human stem cells.''.

SEC. 5. SENSE OF CONGRESS.

    It is the sense of the Congress that--
            (1) in developing, updating, and implementing the
        guidelines under section 498E of the Public Health Service Act,
        as added by section 3, the Director of the National Institutes
        of Health should consult with the Commissioner of Food and
        Drugs;
            (2) any research using human stem cells, irrespective of
        whether such research is federally funded, should comply with
        the guidelines under section 498E; and
            (3) the Commissioner of Food and Drugs should keep the
        Director of the National Institutes of Health informed of the
        types of human stem cell and related research that would
        facilitate the evaluation of the safety or effectiveness of
        drugs, devices, and biological products.

Summary: Stem Cell Research Enhancement Act of 2008 - Amends the Public Health Service Act to require the Secretary of Health and Human Services to conduct and support research that utilizes human embryonic stem cells, regardless of the date on which the stem cells were derived from a human embryo. Limits such research to stem cells that meet the following requirements: (1) the stem cells were derived from human embryos donated from in vitro fertilization clinics, were created for the purposes of fertility treatment, and were in excess of the needs of the individuals seeking such treatment. (2) prior to donation, it was determined that the embryos would never be implanted in a woman and would otherwise be discarded. And (3) the individuals seeking fertility treatment donated the embryos with written informed consent and received no financial or other inducements. Requires the Director of the National Institutes of Health (NIH) to issue guidelines on research involving human embryonic stem cells. Authorizes the Director to issue guidelines on research involving other human stem cells, as scientifically warranted. Provides for updates of guidelines under this Act. Directs the Secretary to take into consideration guidelines on human stem cell research developed by nationally- and internationally- recognized scientific organizations. Requires NIH research to comply with guidelines under this Act. Requires the Director to: (1) determine the extent to which the guidelines under this Act apply to research on human embryonic stem cells derived before the effective date of such guidelines. And (2) include in its biennial report to Congress a summary of research activities on human stem cells.

To amend the Public Health Service Act to provide for human embryonic stem cell research, to direct the National Institutes of Health to issue guidelines for such stem cell research, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educational Opportunity for All Act
of 2005''.

SEC. 2. EDUCATIONAL OPPORTUNITY FOR ALL TAX CREDIT.

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

``SEC. 36. EDUCATIONAL OPPORTUNITY TAX CREDIT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--There shall be allowed as a credit
        against the tax imposed by this subtitle for the taxable year
        an amount equal to the qualified tuition expenses paid by the
        taxpayer during the taxable year (for education furnished
        during any academic period beginning in such taxable year).
            ``(2) Per student limitation.--The credit allowed under
        this section shall not exceed $4,000 with respect to any
        individual.
    ``(b) Election Not to Have Section Apply.--A taxpayer may elect not
to have this section apply with respect to the qualified tuition
expenses of an individual for any taxable year.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified tuition expenses.--
                    ``(A) In general.--The term `qualified tuition
                expenses' means tuition required for the enrollment or
                attendance of--
                            ``(i) the taxpayer,
                            ``(ii) the taxpayer's spouse, or
                            ``(iii) any dependent of the taxpayer with
                        respect to whom the taxpayer is allowed a
                        deduction under section 151,
                at an eligible educational institution for courses of
                instruction of such individual at such institution.
                    ``(B) Exception for education involving sports,
                etc.--Such term does not include expenses with respect
                to any course or other education involving sports,
                games, or hobbies, unless such course or other
                education is part of the individual's degree program.
                    ``(C) Exception for nonacademic fees.--Such term
                does not include student activity fees, athletic fees,
                insurance expenses, or other fees or expenses unrelated
                to an individual's academic course of instruction.
                    ``(D) Job improvement included.--Such term shall
                include tuition expenses described in subparagraph (A)
                with respect to any course of instruction at an
                eligible educational institution to acquire or improve
                job skills.
            ``(2) Eligible educational institution.--The term `eligible
        educational institution' means an institution--
                    ``(A) which is described in section 481 of the
                Higher Education Act of 1965 (20 U.S.C. 1088), as in
                effect on the date of the enactment of the Taxpayer
                Relief Act of 1997, and
                    ``(B) which is eligible to participate in a program
                under title IV of such Act.
    ``(d) Special Rules.--
            ``(1) Identification requirement.--No credit shall be
        allowed under subsection (a) to a taxpayer with respect to the
        qualified tuition expenses of an individual unless the taxpayer
        includes the name and taxpayer identification number of such
        individual on the return of tax for the taxable year.
            ``(2) Adjustment for certain scholarships, etc.--The amount
        of qualified tuition expenses otherwise taken into account
        under subsection (a) with respect to an individual for an
        academic period shall be reduced by the sum of any amounts paid
        for the benefit of such individual which are allocable to such
        period as--
                    ``(A) a qualified scholarship which is excludable
                from gross income under section 117,
                    ``(B) an educational assistance allowance under
                chapter 30, 31, 32, 34, or 35 of title 38, United
                States Code, or under chapter 1606 of title 10, United
                States Code, and
                    ``(C) a payment (other than a gift, bequest,
                devise, or inheritance within the meaning of section
                102(a)) for such individual`s educational expenses, or
                attributable to such individual's enrollment at an
                eligible educational institution, which is excludable
                from gross income under any law of the United States.
            ``(3) Treatment of expenses paid by dependent.--If a
        deduction under section 151 with respect to an individual is
        allowed to another taxpayer for a taxable year beginning in the
        calendar year in which such individual's taxable year begins--
                    ``(A) no credit shall be allowed under subsection
                (a) to such individual for such individual's taxable
                year, and
                    ``(B) qualified tuition expenses paid by such
                individual during such individual's taxable year shall
                be treated for purposes of this section as paid by such
                other taxpayer.
            ``(4) Treatment of certain prepayments.--If qualified
        tuition expenses are paid by the taxpayer during a taxable year
        for an academic period which begins during the first 3 months
        following such taxable year, such academic period shall be
        treated for purposes of this section as beginning during such
        taxable year.
            ``(5) Denial of double benefit.--No credit shall be allowed
        under this section for any expense for which a deduction is
        allowed under any other provision of this chapter.
            ``(6) Coordination with hope scholarship and lifetime
        learning credits.--The qualified tuition and related expenses
        with respect to an individual for whom a Hope Scholarship
        Credit or the Lifetime Learning Credit under section 25A is
        allowed for the taxable year shall not be taken into account
        under this section.
            ``(7)  No credit for married individuals filing separate
        returns.--If the taxpayer is a married individual (within the
        meaning of section 7703), this section shall apply only if the
        taxpayer and the taxpayer's spouse file a joint return for the
        taxable year.
            ``(8) Nonresident aliens.--If the taxpayer is a nonresident
        alien individual for any portion of the taxable year, this
        section shall apply only if such individual is treated as a
        resident alien of the United States for purposes of this
        chapter by reason of an election under subsection (g) or (h) of
        section 6013.
    ``(e) Regulations.--The Secretary may prescribe such regulations as
may be necessary or appropriate to carry out this section, including
regulations providing for a recapture of the credit allowed under this
section in cases where there is a refund in a subsequent taxable year
of any amount which was taken into account in determining the amount of
such credit.''.
    (b) Refundability of Credit.--Paragraph (2) of section 1324(b) of
title 31, United States Code, is amended by inserting before the period
``or enacted by the Educational Opportunity for All Act of 2005''.
    (c) Conforming Amendments.--
            (1) Sections 135(d)(2)(A), 222(c)(2)(A),
        529(c)(3)(B)(v)(II), and 530(d)(2)(C)(i)(II) of the Internal
        Revenue Code of 1986 are each amended by inserting ``or section
        36'' after ``section 25A'' each place it appears.
            (2) Section 6213(g)(2)(J) of such Code is amended by
        inserting ``or section 36(d)(1)'' after ``expenses)''.
            (3) The table of sections for subpart C of part IV of
        subchapter A of chapter 1 of such Code is amended by striking
        the item relating to section 36 and inserting the following:

        ``Sec. 36. Educational opportunity tax credit.
        ``Sec. 37. Overpayments of tax.''.
    (d) Effective Date.--The amendments made by this section shall
apply to expenses paid after December 31, 2004, for education furnished
in academic periods beginning after such date.

Summary: Educational Opportunity for All Act of 2005 - Amends the Internal Revenue Code to allow a refundable tax credit for qualfied tuition expenses. Defines qualified tuition expenses as tuition required for the enrollment of the taxpayer, the taxpayer's spouse or dependents at an institution of higher learning. Limits the annual amount of such credit to $4,000 per student.

A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain education expenses.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Working Families Flexibility Act of
1996''.

SEC. 2. COMPENSATORY TIME.

    Subsection (o) of section 7 of the Fair Labor Standards Act of 1938
(29 U.S.C. 207) is amended--
            (1) by striking paragraphs (1) through (5) and inserting
        the following:
    ``(1) An employee may receive, in accordance with this subsection
and in lieu of monetary overtime compensation, compensatory time off at
a rate not less than one and one-half hours for each hour of employment
for which overtime compensation is required by this section.
    ``(2) An employer may provide compensatory time under paragraph (1)
only--
            ``(A) pursuant to--
                    ``(i) applicable provisions of a collective
                bargaining agreement, memorandum of understanding, or
                any other agreement between the employer and
                representatives of such employees, or
                    ``(ii) in the case of employees who are not
                represented by a collective bargaining agent or other
                representative designated by the employee, an agreement
                or understanding arrived at between the employer and
                employee before the performance of the work if such
                agreement or understanding was entered into knowingly
                and voluntarily by such employee;
            ``(B) in the case of an employee who is not an employee of
        a public agency, if such employee has affirmed, in a written or
        otherwise verifiable statement that is made, kept, and
        preserved in accordance with section 11(c), that the employee
        has chosen to receive compensatory time in lieu of overtime
        compensation; and
            ``(C) if the employee has not accrued compensatory time in
        excess of the limit applicable to the employee prescribed by
        paragraph (4) or (5).
In the case of employees described in subparagraph (A)(ii) who are
employees of a public agency and who were hired before April 15, 1986,
the regular practice in effect on such date with respect to
compensatory time off for such employees in lieu of the receipt of
overtime compensation, shall constitute an agreement or understanding
described in such subparagraph. Except as provided in the preceding
sentence, the provision of compensatory time off to employees of a
public agency for hours worked after April 14, 1986, shall be in
accordance with this subsection. An employer may provide compensatory
time under paragraph (1) to an employee who is not an employee of a
public agency only if such agreement or understanding was not a
condition of employment.
    ``(3) An employer which is not a public agency and which provides
compensatory time under paragraph (1) to employees shall not directly
or indirectly intimidate, threaten, or coerce or attempt to intimidate,
threaten, or coerce any employee for the purpose of--
            ``(A) interfering with such employee's rights under this
        subsection to request or not request compensatory time off in
        lieu of payment of overtime compensation for overtime hours; or
            ``(B) requiring any employee to use such compensatory time.
    ``(4)(A) An employee, who is not an employee of a public agency,
may accrue not more than 240 hours of compensatory time.
    ``(B)(i) Not later than January 31 of each calendar year, the
employee's employer shall provide monetary compensation for any
compensatory time off accrued during the preceding calendar year which
was not used prior to December 31 of the preceding year at the rate
prescribed by paragraph (6). An employer may designate and communicate
to the employer's employees a 12-month period other than the calendar
year, in which case such compensation shall be provided not later than
31 days after the end of such 12-month period.
    ``(ii) The employer may provide monetary compensation for an
employee's unused compensatory time in excess of 80 hours at any time
after giving the employee at least 30 days notice. Such compensation
shall be provided at the rate prescribed by paragraph (6).
    ``(iii) An employer which has adopted a policy offering
compensatory time to employees may discontinue such policy upon giving
employees 30 days notice. An employee who is not an employee of a
public agency may withdraw an agreement or understanding described in
paragraph (2)(A)(ii) at any time.
    ``(C) An employee may also request in writing that monetary
compensation be provided, at any time, for all compensatory time
accrued which has not yet been used. Within 30 days of receiving the
written request, the employer shall provide the employee the monetary
compensation due in accordance with paragraph (6).
    ``(5)(A) If the work of an employee of a public agency for which
compensatory time may be provided included work in a public safety
activity, an emergency response activity, or a seasonal activity, the
employee engaged in such work may accrue not more than 480 hours of
compensatory time for hours worked after April 15, 1986. If such work
was any other work, the employee engaged in such work may accrue not
more than 240 hours of compensatory time for hours worked after April
15, 1986. Any such employee who, after April 15, 1986, has accrued 480
or 240 hours, as the case may be, of compensatory time off shall, for
additional overtime hours of work, be paid overtime compensation.
    ``(B) If compensation is paid to an employee described in
subparagraph (A) for accrued compensatory time off, such compensation
shall be paid at the regular rate earned by the employee at the time
the employee receives such payment.
    ``(6)(A) An employee of an employer which is not a public agency
who has accrued compensatory time off authorized to be provided under
paragraph (1) shall, upon the voluntary or involuntary termination of
employment, be paid for the unused compensatory time at a rate of
compensation not less than--
            ``(i) the average regular rate received by such employee
        during the period during which the compensatory time was
        accrued, or
            ``(ii) the final regular rate received by such employee,
whichever is higher.
    ``(B) An employee of an employer which is a public agency who has
accrued compensatory time off authorized to be provided under paragraph
(1) shall, upon the voluntary or involuntary termination of employment,
be paid for the unused compensatory time at a rate of compensation not
less than--
            ``(i) the average regular rate received by such employee
        during the last 3 years of the employee's employment, or
            ``(ii) the final regular rate received by such employee,
whichever is higher.
    ``(C) Any payment owed to an employee under this subsection for
unused compensatory time shall be considered unpaid overtime
compensation.
    ``(7) An employee--
            ``(A) who has accrued compensatory time off authorized to
        be provided under paragraph (1), and
            ``(B) who has requested the use of such compensatory time,
shall be permitted by the employee's employer to use such time within a
reasonable period after making the request if the use of the
compensatory time does not unduly disrupt the operations of the
employer.''; and
            (2) by redesignating paragraphs (6) and (7) as paragraphs
        (8) and (9), respectively.

SEC. 3. REMEDIES.

    Section 16 of the Fair Labor Standards Act of 1938 (29 U.S.C. 216)
is amended--
            (1) in subsection (b), by striking ``(b) Any employer'' and
        inserting ``(b) Except as provided in subsection (f), any
        employer''; and
            (2) by adding at the end the following:
    ``(f) An employer which is not a public agency and which violates
section 7(o)(3) shall be liable to the employee affected in the amount
of the rate of compensation (determined in accordance with section
7(o)(6)(A)) for each hour of compensatory time accrued by the employee
and in an additional equal amount as liquidated damages reduced by the
amount of such rate of compensation for each hour of compensatory time
used by such employee.''.

SEC. 4. NOTICE TO EMPLOYEES.

    Not later than 30 days after the date of the enactment of this Act,
the Secretary of Labor shall revise the materials the Secretary
provides, under regulations published at 29 C.F.R. 516.4, to employers
for purposes of a notice explaining the Fair Labor Standards Act of
1938 to employees so that such notice reflects the amendments made to
such Act by this Act.

            Passed the House of Representatives July 30, 1996.

            Attest:

                                                ROBIN H. CARLE,

                                                                 Clerk.

Summary: Working Families Flexibility Act of 1996 - Amends the Fair Labor Standards Act of 1938 (FLSA) to provide for compensatory time for all employees. Allows an employee to receive, in lieu of monetary overtime compensation, compensatory time off at a rate not less than one and one-half hours for each hour of employment for which overtime compensation is required under the Act. Allows an employer to provide such compensatory time only: (1) pursuant to an agreement with employee representatives, or, where there are no designated representatives, with the employee if such agreement was entered into knowingly and voluntarily. (2) if a private employee has affirmed, in a verifiable statement, the choice of receiving compensatory time in lieu of overtime pay. And (3) if the employee has not accrued compensatory time in excess of applicable limits. Sets forth special rules relating to public employees. Prohibits employer coercion of employees for the purpose of: (1) interfering with their right to choose whether to request compensatory time off in lieu of overtime pay. Or (2) requiring them to use compensatory time. Limits to not more than 240 hours the amount of compensatory time an employee may accrue . Requires payment of compensation at the prescribed regular rate for: (1) compensatory time accrued but not used in a calendar year or other designated 12-month period. And (2) unused compensatory time upon termination of employment. Allows an employer to provide monetary compensation at any time after giving the employee at least 30 days notice, at the prescribed regular rate, for an employee's unused compensatory time in excess of 80 hours. Allows an employee to request in writing that monetary compensation be provided at the prescribed regular rate, at any time, for all compensatory time accrued and not yet used. Requires employers to permit employees to use compensatory time within a reasonable period after employees request its use, if such use does not unduly disrupt employers' operations. Makes private employers who violate specified provisions of this Act liable to the employee affected in the amount of the rate of compensation for each hour of compensatory time accrued by the employee, and in an additional equal amount as liquidated damages reduced by the amount of such rate of compensation for each hour of compensatory time used by such employee. Directs the Secretary of Labor to revise materials provided to employers for notices explaining FLSA to employees to reflect amendments made by this Act.


SECTION 1. 100 PERCENT CAPITAL GAINS DEDUCTION.

    (a) General Rule.--Section 1201 of the Internal Revenue Code of
1986 is amended to read as follows:

``SEC. 1201. CAPITAL GAINS DEDUCTION.

    ``(a) General Rule.--If for any taxable year a taxpayer has a net
capital gain, 100 percent of such gain shall be a deduction from gross
income.
    ``(b) Estates and Trusts.--In the case of an estate or trust, the
deduction shall be computed by excluding the portion (if any) of the
gains for the taxable year from sales or exchanges of capital assets
which, under sections 652 and 662 (relating to inclusions of amounts in
gross income of beneficiaries of trusts), is includible by the income
beneficiaries as gain derived from the sale or exchange of capital
assets.
    ``(c) Coordination With Treatment of Capital Gain Under Limitation
on Investment Interest.--For purposes of this section, the net capital
gain for any taxable year shall be reduced (but not below zero) by the
amount which the taxpayer takes into account as investment income under
section 163(d)(4)(B)(iii).
    ``(d) Transitional Rules.--
            ``(1) In general.--In the case of a taxable year which
        includes January 1, 1997--
                    ``(A) the amount taken into account as the net
                capital gain under subsection (a) shall not exceed the
                net capital gain determined by only taking into account
                gains and losses properly taken into account for the
                portion of the taxable year on or after January 1,
                1997, and
                    ``(B) the amount of the net capital gain taken into
                account in applying section 1(h) for such year shall be
                reduced by the amount taken into account under
                subparagraph (A) for such year.
            ``(2) Special rules for pass-thru entities.--
                    ``(A) In general.--In applying paragraph (1) with
                respect to any pass-thru entity, the determination of
                when gains and losses are properly taken into account
                shall be made at the entity level.
                    ``(B) Pass-thru entity defined.--For purposes of
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Deduction Allowable in Computing Adjusted Gross Income.--
Subsection (a) of section 62 of such Code is amended by inserting after
paragraph (16) the following new paragraph:
            ``(17) Long-term capital gains.--The deduction allowed by
        section 1201.''
    (c) Technical and Conforming Changes.--
            (1) Section 1 of such Code is amended by striking
        subsection (h).
            (2) Section 12 of such Code is amended by striking
        paragraph (4) and redesignating the following paragraphs
        accordingly.
            (3)(A) Subsection (a) of section 57 of such Code is amended
        by striking paragraph (7).
            (B) Subclause (II) of section 53(d)(1)(B)(ii) of such Code
        is amended by striking ``, (5), and (7)'' and inserting ``and
        (5)''.
            (4) The first sentence of paragraph (1) of section 170(e)
        of such Code is amended by striking ``reduced by the sum of--''
        and all that follows and inserting ``reduced by the amount of
        gain which would not have been long-term capital gain if the
        property contributed had been sold by the taxpayer at its fair
        market value (determined at the time of such contribution).''
            (5) Paragraph (2) of section 172(d) of such Code is amended
        to read as follows:
            ``(2) Capital gains and losses.--
                    ``(A) Losses of taxpayers other than
                corporations.--In the case of a taxpayer other than a
                corporation, the amount deductible on account of losses
                from sales or exchanges of capital assets shall not
                exceed the amount includible on account of gains from
                sales or exchanges of capital assets.
                    ``(B) Deduction for capital gains.--The deduction
                under section 1201 shall not be allowed.''
            (6) The last sentence of section 453A(c)(3) of such Code is
        amended by striking all that follows ``long-term capital
        gain,'' and inserting ``the deduction under section 1201 shall
        be taken into account.''
            (7) Paragraph (2) of section 468B(b) of such Code is
        amended by inserting ``the deduction allowed by section 1201
        and by'' after ``reduced by''.
            (8) Paragraph (2) of section 527(b) of such Code is hereby
        repealed.
            (9) Subparagraph (A) of section 641(d)(2) of such Code is
        amended by striking ``Except as provided in section 1(h), the''
        and inserting ``The''.
            (10) Paragraph (4) of section 642(c) of such Code is
        amended to read as follows:
            ``(4) Adjustments.--To the extent that the amount otherwise
        allowable as a deduction under this subsection consists of gain
        from the sale or exchange of capital assets held for more than
        1 year, proper adjustment shall be made for any deduction
        allowable to the estate or trust under section 1201 (relating
        to capital gains deduction). In the case of a trust, the
        deduction allowed by this subsection shall be subject to
        section 681 (relating to unrelated business income).''
            (11) The last sentence of section 643(a)(3) of such Code is
        amended to read as follows: ``The deduction under section 1201
        (relating to capital gains deduction) shall not be taken into
        account.''
            (12) Subparagraph (C) of section 643(a)(6) of such Code is
        amended by inserting ``(i)'' before ``there shall'' and by
        inserting before the period ``, and (ii) the deduction under
        section 1201 (relating to capital gains deduction) shall not be
        taken into account''.
            (13) Paragraph (4) of section 691(c) of such Code is
        amended by striking ``1(h),''.
            (14) Paragraph (2) of section 801(a) of such Code is hereby
        repealed.
            (15) Subsection (c) of section 831 of such Code is amended
        by striking paragraph (1) and redesignating the following
        paragraphs accordingly.
            (16)(A) Paragraph (3) of section 852(b) of such Code is
        amended by striking subparagraph (A).
            (B) Subparagraph (D) of section 852(b)(3) of such Code is
        amended--
                    (i) in clause (i) by striking ``shall not exceed''
                and all that follows and inserting ``shall not exceed
                that part of the excess (if any) of the net capital
                gain over the deduction for dividends paid (as defined
                in section 561 and determined with reference to capital
                gain dividends only) which he would have received if
                all of such amount had been distributed as capital gain
                dividends by the company to the holders of such shares
                at the close of its taxable year.'', and
                    (ii) by striking clauses (ii), (iii), and (iv) and
                redesignating clause (v) as clause (ii).
            (17)(A) Paragraph (2) of section 857(b) of such Code is
        amended by adding at the end the following new subparagraph:
                    ``(G) There shall be excluded the amount of the net
                capital gain, if any.''
            (B) Paragraph (3) of section 857(b) of such Code is amended
        by striking subparagraph (A).
            (C) Subparagraph (C) of section 857(b)(3) of such Code is
        amended by striking ``the excess described in subparagraph
        (A)(ii) of this paragraph'' and inserting ``the excess (if any)
        of the net capital gain over the deduction for dividends paid
        (as defined in section 561 and determined with reference to
        capital gain dividends only)''.
            (18) The second sentence of section 871(a)(2) of such Code
        is amended by striking ``1202'' and inserting ``1201''.
            (19) Paragraph (1) of section 882(a) of such Code is
        amended by striking ``section 11, 55, 59A, or 1201(a)'' and
        inserting ``section 11, 55, or 59A''.
            (20)(A) Paragraph (2) of section 904(b) of such Code is
        amended to read as follows:
            ``(2) Capital gains.--Taxable income from sources outside
        the United States shall include gain from the sale or exchange
        of capital assets only to the extent of foreign source capital
        gain net income.''
            (B) Paragraph (3) of section 904(b) of such Code is amended
        by striking subparagraphs (B), (D), and (E) and by
        redesignating subparagraph (C) as subparagraph (B).
            (21) Section 1202 of such Code is hereby repealed.
            (22) Subsection (b) of section 1374 of such Code is amended
        by striking paragraph (4).
            (23) Subsection (b) of section 1381 of such Code is amended
        by striking ``or 1201''.
            (24) Paragraph (1) of section 1402(i) of such Code is
        amended by inserting ``, and the deduction provided by section
        1201 shall not apply'' before the period at the end thereof.
            (25) Subsection (e) of section 1445 of such Code is
        amended--
                    (A) in paragraph (1) by striking ``35 percent (or,
                to the extent provided in regulations, 28 percent)''
                and inserting ``the rate specified by the Secretary'',
                and
                    (B) in paragraph (2) by striking ``35 percent'' and
                inserting ``the rate specified by the Secretary''.
            (26) Clause (i) of section 6425(c)(1)(A) of such Code is
        amended by striking ``or 1201(a)''.
            (27) Clause (i) of section 6655(g)(1)(A) of such Code is
        amended by striking ``or 1201(a)''.
            (28)(A) The second sentence of section 7518(g)(6)(A) of
        such Code is amended to read as follows:
                ``No tax shall be imposed under the preceding sentence
                with respect to the portion of any nonqualified
                withdrawal made out of the capital gain account.''
            (B) The second sentence of section 607(h)(6)(A) of the
        Merchant Marine Act, 1936, is amended to read as follows:
                ``No tax shall be imposed under the preceding sentence
                with respect to the portion of any nonqualified
                withdrawal made out of the capital gain account.''
            (29) The table of sections for part I of subchapter P of
        chapter 1 of such Code is amended to read as follows:

                              ``Sec. 1201. Capital gains deduction.''
    (d) Effective Dates.--
            (1) In general.--Except as otherwise provided in this
        subsection, the amendments made by this section shall apply to
        taxable years ending after December 31, 1996.
            (2) Repeal of section 1(h).--The amendment made by
        subsection (c)(1) shall apply to taxable years beginning after
        January 1, 1997.
            (3) Contributions.--The amendment made by subsection (c)(4)
        shall apply only to contributions on or after January 1, 1997.
            (4) Withholding.--The amendment made by subsection (c)(25)
        shall apply only to amounts paid after the date of the
        enactment of this Act.
            (5) Coordination with prior transition rule.--Any amount
        treated as long-term capital gain by reason of paragraph (3) of
        section 1122(h) of the Tax Reform Act of 1986 shall not be
        taken into account for purposes of applying section 1201 of the
        Internal Revenue Code of 1986 (as added by this section).

Summary: Amends the Internal Revenue Code to replace provisions relating to an alternative tax for corporations on capital gains with provisions making 100 percent of the net capital gain of a taxpayer a deduction from gross income. Provides for the treatment of estates and trusts. Requires reducing net capital gain by the amount the taxpayer takes into account as investment income under specified provisions.

To amend the Internal Revenue Code of 1986 to provide that no capital gains tax shall apply to individuals or corporations.


SECTION 1. IMPOSITION OF CARBON TAX ON PRIMARY FOSSIL FUELS.

    (a) General Rule.--Chapter 38 of the Internal Revenue Code of 1986
(relating to environmental taxes) is amended by adding at the end
thereof the following new subchapter:

           ``Subchapter E--Carbon Tax on Primary Fossil Fuels

``Sec. 4691. Tax on coal.
``Sec. 4692. Tax on petroleum.
``Sec. 4693. Tax on natural gas.
``Sec. 4694. Inflation adjustments.

``SEC. 4691. TAX ON COAL.

    ``(a) General Rule.--There is hereby imposed a tax at the rate
specified in subsection (b) on coal sold by the producer or importer
thereof.
    ``(b) Rate of Tax.--
            ``(1) In general.--Except as provided in paragraph (2), the
        rate of the tax imposed by subsection (a) shall be $18 per ton.
            ``(2) Phase-in.--

                                                    The rate of the tax

                                                  imposed by subsection
        Effective during
                                                  (a) shall be the fol-
        calendar year:
                                                 lowing amount per ton:
                1994.................................             $3.60
                1995.................................             $7.20
                1996.................................            $10.80
                1997.................................            $14.40
    ``(c) Definitions and Special Rules.--For purposes of this
section--
            ``(1) Coal to include lignite.--The term `coal' includes
        lignite.
            ``(2) Ton.--The term `ton' means 2,000 pounds.
            ``(3) Use treated as sale.--If the producer or importer of
        any coal uses such coal, such producer or importer shall be
        liable for tax under this section in the same manner as if such
        coal were sold by such producer or importer.

``SEC. 4692. TAX ON PETROLEUM.

    ``(a) General Rule.--There is hereby imposed a tax at the rate
specified in subsection (c) on any petroleum with respect to which
there is a taxable event.
    ``(b) Taxable Event.--For purposes of this section, the term
`taxable event' means any event which would result in tax being imposed
under section 4611 if--
            ``(1) such section were applied without regard to
        subsections (b)(2), (e), and (f) thereof, and
            ``(2) section 4612(b) were applied by substituting `section
        4692' for `section 4611'.
    ``(c) Amount of Tax.--
            ``(1) In general.--Except as provided in paragraph (2), the
        rate of the tax imposed by subsection (a) shall be $3.90 per
        barrel.
            ``(2) Phase-in.--

                                                    The rate of the tax

                                                  imposed by subsection
        Effective during
                                                  (a) shall be the fol-
        calendar year:
                                              lowing amount per barrel:
                1994.................................              $.78
                1995.................................             $1.56
                1996.................................             $2.34
                1997.................................             $3.12
    ``(d) Person Liable for Tax.--The person required to pay the tax
imposed by this section on any petroleum shall be determined under the
principles of section 4611(d).
    ``(e) Definitions and Special Rules.--For purposes of this
section--
            ``(1) Petroleum.--The term `petroleum' means any petroleum
        product including crude oil.
            ``(2) Barrel.--The term `barrel' means 42 United States
        gallons.
            ``(3) Fraction of barrel.--In the case of a fraction of a
        barrel, the tax imposed by this section shall be the same
        fraction of the amount of such tax imposed on a whole barrel.
            ``(4) Certain rules made applicable.--Rules similar to the
        rules of subsections (c) and (e) of section 4612 shall apply to
        the tax imposed by this section.

``SEC. 4693. TAX ON NATURAL GAS.

    ``(a) General Rule.--There is hereby imposed a tax at the rate
specified in subsection (c) on--
            ``(1) natural gas received at a United States pipeline
        facility, and
            ``(2) natural gas entered into the United States for
        consumption, use, or warehousing.
    ``(b) Tax on Certain Uses, Etc.--
            ``(1) In general.--If--
                    ``(A) any domestic natural gas is used in or
                exported from the United States, and
                    ``(B) before such use or exportation, no tax was
                imposed on such natural gas under subsection (a),
        then a tax at the rate specified in subsection (c) is hereby
        imposed on such natural gas.
            ``(2) Exception for certain uses on premises where
        produced.--Paragraph (1) shall not apply to any use of natural
        gas for extracting oil or natural gas on the premises where
        such natural gas was produced. The preceding sentence shall not
        apply to any use involving the combustion of the natural gas.
    ``(c) Rate of Tax.--
            ``(1) In general.--Except as provided in paragraph (2), the
        rate of the taxes imposed by this section shall be 48 cents per
        MCF.
            ``(2) Phase-in.--

                                                  The rate of the taxes

                                              imposed by subsection (a)
        Effective during
                                                      shall be the fol-
        calendar year
                                                  lowing amount per MCF
                1994.................................             $.096
                1995.................................             $.192
                1996.................................             $.288
                1997.................................             $.384
    ``(d) Persons Liable for Tax.--
            ``(1) Receipt at pipeline.--The tax imposed by subsection
        (a)(1) shall be paid by the operator of the United States
        pipeline facility.
            ``(2) Importation.--The tax imposed by subsection (a)(2)
        shall be paid by the person entering the natural gas for
        consumption, use, or warehousing.
            ``(3) Tax on use or exports.--The tax imposed by subsection
        (b) shall be paid by the person using or exporting the natural
        gas, as the case may be.
    ``(e) Definitions.--For purposes of this section--
            ``(1) Natural gas.--The term `natural gas' includes any
        natural gas liquid which is not treated as petroleum for
        purposes of the tax imposed by section 4692.
            ``(2) Domestic natural gas.--The term `domestic natural
        gas' means any natural gas produced from a well located in the
        United States.
            ``(3) United states pipeline facility.--The term `United
        States pipeline facility' means any pipeline in the United
        States used for purposes of transporting natural gas (other
        than a pipeline which is part of a gathering system).
            ``(4) MCF.--The term `MCF' means 1,000 cubic feet.
            ``(5) Other definitions.--The terms `United States' and
        `premises' have the respective meanings given such terms by
        section 4612(a).
            ``(6) Fractional part of mcf.--In the case of a fraction of
        an MCF, the tax imposed by this section shall be the same
        fraction of the amount of such tax imposed on a whole MCF.
            ``(7) Certain rules made applicable.--Rules similar to the
        rules of subsections (b), (c), and (e) of section 4612 shall
        apply to the tax imposed by this section.

``SEC. 4694. INFLATION ADJUSTMENTS.

    ``(a) General Rule.--Each rate of tax which would otherwise be in
effect under this subchapter during any calendar year after 1994 shall
be increased by the percentage (if any) by which--
            ``(1) the CPI for the preceding calendar year (as defined
        in section 1(f)(4)), exceeds
            ``(2) the CPI for calendar year 1993 (as so defined).
    ``(b) Rounding.--Any increase under subsection (a) shall be
rounded--
            ``(1) to the nearest multiple of 10 cents in the case of a
        rate in effect under section 4691,
            ``(2) to the nearest multiple of 1 cent in the case of a
        rate in effect under section 4692, and
            ``(3) to the nearest multiple of 1/10 cent in the case of a
        rate in effect under section 4693.''
    (b) Clerical Amendment.--The table of subchapters for chapter 38 of
such Code is amended by adding at the end thereof the following new
item:

                              ``Subchapter E. Carbon tax on primary
                                        fossil fuels.''
    (c) Effective Date.--The amendments made by this section shall take
effect on January 1, 1994.

Summary: Amends the Internal Revenue Code to impose a tax on the sale or importation of the following fuels based on their carbon content: coal, petroleum, and natural gas. Provides an inflation adjustment for such tax rates after calendar year 1994.

To amend the Internal Revenue Code of 1986 to reduce emissions of carbon dioxide by imposing a tax on certain fuels based on their carbon content.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Job Access and Work Incentives
Act''.

    TITLE I--PREFERENCE FOR CONTRACTORS THAT HIRE WELFARE RECIPIENTS

SEC. 101. PREFERENCE FOR CONTRACTORS THAT HIRE WELFARE RECIPIENTS.

    (a) Preference.--In awarding a contract covered by this section,
the head of a department or agency of the Federal Government shall give
preference to an entity that agrees to hire welfare recipients for jobs
created to carry out the contract.
    (b) Evaluation.--To carry out subsection (a), the head of a
department or agency shall develop a system under which, in the
evaluation of an offer from an entity for a contract, the preference
given to the entity will be greater as the number of welfare recipients
that the offeror agrees to hire increases.
    (c) Exceptions.--The requirement of subsection (a) shall not apply
in the evaluation of offers for a contract if--
            (1) the Secretary of Defense determines that the subsection
        should not apply for national security reasons; or
            (2) the head of the department or agency determines that no
        entry-level jobs are expected to be created to carry out the
        contract.
    (d) Covered Contracts.--This section applies to any contract in an
amount in excess of $500,000 entered into after the date of the
enactment of this Act by a department or agency of the Federal
Government using competitive procedures.
    (e) Welfare Recipient.--The term ``welfare recipient'' means a
recipient of assistance under a State program funded under part A of
title IV of the Social Security Act.

            TITLE II--JOB ACCESS AND REVERSE COMMUTE GRANTS

SEC. 201. JOB ACCESS AND REVERSE COMMUTE GRANTS.

    Section 3037(l)(1) of the Transportation Equity Act for the 21st
Century (49 U.S.C. 5309 note; 112 Stat. 391) is amended--
            (1) in subparagraph (A) by striking clauses (ii) through
        (v) and inserting the following:
                            ``(ii) $500,000,000 for fiscal year 2000;
                            ``(iii) $500,000,000 for fiscal year 2001;
                            ``(iv) $500,000,000 for fiscal year 2002;
                            ``(v) $500,000,000 for fiscal year 2003;
                        and
                            ``(vi) $500,000,000 for fiscal year
                        2004.'';
            (2) in subparagraph (B) by striking ``this section'' and
        all that follows through the period at the end and inserting
        ``this section $10,000,000 for fiscal year 1999.''; and
            (3) in subparagraph (C) by striking ``this section'' and
        all that follows through the period at the end and inserting
        ``this section $100,000,000 for fiscal year 1999.''.

  TITLE III--GUARANTEES OF LOANS MADE BY STATES TO CURRENT OR RECENT
                           WELFARE RECIPIENTS

SEC. 301. GUARANTEES OF LOANS MADE BY STATES TO CURRENT OR RECENT
              WELFARE RECIPIENTS.

    (a) In General.--The Secretary of Health and Human Services may
provide loan guarantees to States in accordance with this section.
    (b) Limitation on Annual Amount of Loan Guarantees.--The total
dollar amount of loan guarantees that may be provided under this
section in a fiscal year shall not exceed $50,000,000.
    (c) Limitation on Annual Amount of Loan Guarantees per State.--The
total dollar amount of loan guarantees that may be provided to a State
under this section in a fiscal year is the amount that bears the same
ratio to $50,000,000 as the total dollar amount payable to the State
under section 403(a)(1) of the Social Security Act for the fiscal year
(determined without regard to any penalty imposed under section 409 of
such Act) bears to the total dollar amount payable to all States under
such section 403(a)(1) for the fiscal year (as so determined).
    (d) Loans That May Be Guaranteed.--The Secretary of Health and
Human Services may provide a loan guarantee under this section with
respect to a loan if--
            (1) the loan is made by a State;
            (2) the borrower is a recipient of assistance under a State
        program funded under part A of title IV of the Social Security
        Act;
            (3) the principal amount of the loan is not less than $20
        and not more than $5,000; and
            (4) the loan bears interest at an annual rate that does not
        exceed the rate at which interest is payable annually on bonds
        most recently issued by the smallest political subdivision of
        the State in which the borrower resides that has borrowing
        authority.
    (e) Definition of State.--In this section, the term ``State'' has
the meaning given such term in section 419(5) of the Social Security
Act.
    (f) Regulations.--The Secretary of Health and Human Services shall
prescribe such regulations as may be necessary to carry out this
section.

          TITLE IV--SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES

SEC. 401. APPROPRIATIONS FOR PROGRAMS AND ACTIVITIES OF SUBSTANCE ABUSE
              AND MENTAL HEALTH SERVICES ADMINISTRATION.

    For carrying out titles V and XIX of the Public Health Service Act
with respect to substance abuse and mental health services, there is
appropriated, out of any money in the Treasury not otherwise
appropriated, $2,730,000,000 for fiscal year 2000.

                   TITLE V--RESTORATION OF DEDUCTIONS

SEC. 501. RESTORATION OF DEDUCTION FOR BUSINESS MEALS AND ENTERTAINMENT
              AND FOR TRAVEL EXPENSES OF SPOUSES AND OTHERS
              ACCOMPANYING THE TAXPAYER ON BUSINESS.

    (a) Restoration of Deduction for Business Meals and
Entertainment.--
            (1) In general.--Subsection (n) of section 274 of the
        Internal Revenue Code of 1986 (relating to only 50 percent of
        meal and entertainment expenses allowed as deduction) is hereby
        repealed.
            (2) Effective date.--The amendment made by this subsection
        shall apply to taxable years beginning after December 31, 1999.
    (b) Repeal of Special Limitation on Deduction for Travel Expenses
of Spouses, Etc.--
            (1) In general.--Subsection (m) of section 274 of such Code
        is amended by striking paragraph (3).
            (2) Effective date.--The amendment made by this subsection
        shall apply to amounts paid or incurred after December 31,
        1999.

Summary: TABLE OF CONTENTS: Title I: Preference for Contractors That Hire Welfare Recipients Title II: Job Access and Reverse Commute Grants Title III: Guarantees of Loans Made by States to Current or Recent Welfare Recipients Title IV: Substance Abuse and Mental Health Services Title V: Restoration of Deductions Job Access and Work Incentives Act - Title I: Preference for Contractors that Hire Welfare Recipients - Requires the head of a department or agency of the Federal Government, in awarding a covered contract , to give preference to an entity that agrees to hire welfare recipients (a recipient of assistance under part A for jobs created to carry out the contract. Title II: Job Access and Reverse Commute Grants - Amends the Transportation Equity Act for the 21st Century to extend and increase the job access and reverse commute grants program. Title III: Guarantees of Loans Made by States to Current or Recent Welfare Recipients - Authorizes the Secretary of Health and Human Services to provide a loan guarantee to a State with respect to a loan if: (1) the loan is made by a State. (2) the borrower is a recipient of assistance under a State program funded under part A of title IV of the Social Security Act. (3) the principal amount of the loan is not less than $20 and not more than $5,000. And (4) the loan bears interest at an annual rate that does not exceed the rate at which interest is payable annually on bonds most recently issued by the smallest political subdivision of the State in which the borrower resides that has borrowing authority. Title IV: Substance Abuse and Mental Health Services - Appropriates funds, as specified under the Public Health Service Act, for the Substance Abuse and Mental Health Services Administration. Title V: Restoration of Deductions - Amends the Internal Revenue Code to repeal the current limitations on the deductions for: (1) meals and entertainment expenses. And (2) luxury water transportation, travel as a form of education, and travel expenses for spouses and dependents.

Job Access and Work Incentives Act


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Grain Standards Act
Reauthorization Act of 2015''.

SEC. 2. REAUTHORIZATION OF UNITED STATES GRAIN STANDARDS ACT.

    (a) Official Inspection and Weighing Requirements.--
            (1) Weighing requirements at export elevators.--Section
        5(a)(2) of the United States Grain Standards Act (7 U.S.C.
        77(a)(2)) is amended in the proviso by striking ``intracompany
        shipments of grain into an export elevator by any mode of
        transportation, grain transferred into an export elevator by
        transportation modes other than barge,'' and inserting
        ``shipments of grain into an export elevator by any mode of
        transportation''.
            (2) Disruption in grain inspection or weighing.--Section 5
        of the United States Grain Standards Act (7 U.S.C. 77) is
        amended by adding at the end the following:
    ``(d) Disruption in Grain Inspection or Weighing.--In the case of a
disruption in official grain inspections or weighings, including if the
Secretary waives the requirement for official inspection due to an
emergency under subsection (a)(1), the Secretary shall--
            ``(1) immediately take such actions as are necessary to
        address the disruption and resume inspections or weighings;
            ``(2) not later than 24 hours after the start of the
        disruption in inspection or weighing, submit to the Committee
        on Agriculture of the House of Representatives and the
        Committee on Agriculture, Nutrition, and Forestry of the Senate
        a report that describes--
                    ``(A) the disruption; and
                    ``(B) any actions necessary to address the concerns
                of the Secretary relating to the disruption so that
                inspections or weighings may resume; and
            ``(3) once the initial report in paragraph (2) has been
        made, provide daily updates until official inspection or
        weighing services at the site of disruption have resumed.''.
    (b) Official Inspection Authority and Funding.--
            (1) Delegation of official inspection authority.--Section
        7(e)(2) of the United States Grain Standards Act (7 U.S.C.
        79(e)(2)) is amended--
                    (A) by striking ``(2) If the Secretary'' and
                inserting the following:
            ``(2) Delegation of authority to state agencies.--
                    ``(A) In general.--If the Secretary'';
                    (B) in the first sentence--
                            (i) by striking ``and (A)'' and inserting
                        ``and (i)'';
                            (ii) by striking ``or (B)(i)'' and
                        inserting ``or (ii)(I)'';
                            (iii) by striking ``(ii)'' and inserting
                        ``(II)''; and
                            (iv) by striking ``(iii)'' and inserting
                        ``(III)''; and
                    (C) by adding at the end the following:
                    ``(B) Certification.--
                            ``(i) In general.--Every 5 years, the
                        Secretary shall certify that each State agency
                        with a delegation of authority is meeting the
                        criteria described in subsection (f)(1)(A).
                            ``(ii) Process.--Not later than 1 year
                        after the date of enactment of the United
                        States Grain Standards Act Reauthorization Act
                        of 2015, the Secretary shall establish a
                        process for certification under which the
                        Secretary shall--
                                    ``(I) publish in the Federal
                                Register notice of intent to certify a
                                State agency and provide a 30-day
                                period for public comment;
                                    ``(II) evaluate the public comments
                                received and, in accordance with
                                paragraph (3), conduct an investigation
                                to determine whether the State agency
                                is qualified;
                                    ``(III) make findings based on the
                                public comments received and
                                investigation conducted; and
                                    ``(IV) publish in the Federal
                                Register a notice announcing whether
                                the certification has been granted and
                                describing the basis on which the
                                Secretary made the decision.
                    ``(C) State agency requirements.--
                            ``(i) In general.--If a State agency that
                        has been delegated authority under this
                        paragraph intends to temporarily discontinue
                        official inspection or weighing services for
                        any reason, except in the case of a major
                        disaster, the State agency shall notify the
                        Secretary in writing of the intention of the
                        State agency to do so at least 72 hours in
                        advance of the discontinuation date.
                            ``(ii) Secretarial consideration.--The
                        Secretary shall consider receipt of a notice
                        described in clause (i) as a factor in
                        administering the delegation of authority under
                        this paragraph.''.
            (2) Consultation.--Section 7(f)(1) of the United States
        Grain Standards Act (7 U.S.C. 79(f)(1)) is amended--
                    (A) in subparagraph (A)(xi), by striking ``and'' at
                the end;
                    (B) in subparagraph (B), by striking the period at
                the end and inserting ``; and''; and
                    (C) by adding at the end the following:
                    ``(C) the Secretary--
                            ``(i) periodically conducts a consultation
                        with the customers of the applicant, in a
                        manner that provides opportunity for protection
                        of the identity of the customer if desired by
                        the customer, to review the performance of the
                        applicant with regard to the provision of
                        official inspection services and other
                        requirements of this Act; and
                            ``(ii) works with the applicant to address
                        any concerns identified during the consultation
                        process.''.
            (3) Duration of designation authority.--Section 7(g)(1) of
        the United States Grain Standards Act (7 U.S.C. 79(g)(1)) is
        amended by striking ``triennially'' and inserting ``every 5
        years''.
            (4) Fees.--Section 7(j) of the United States Grain
        Standards Act (7 U.S.C. 79(j)(1)) is amended--
                    (A) by striking ``(j)(1) The Secretary'' and
                inserting the following:
    ``(j) Fees.--
            ``(1) Inspection fees.--
                    ``(A) In general.--The Secretary'';
                    (B) in paragraph (1)--
                            (i) the second sentence, by striking ``The
                        fees'' and inserting the following:
                    ``(B) Amount of fees.--The fees'';
                            (ii) in the third sentence, by striking
                        ``Such fees'' and inserting the following:
                    ``(C) Use of fees.--Fees described in this
                paragraph''; and
                            (iii) by adding at the end the following:
                    ``(D) Export tonnage fees.--For an official
                inspection at an export facility performed by the
                Secretary, the portion of the fees based on export
                tonnage shall be based on the rolling 5-year average of
                export tonnage volumes.'';
                    (C) by redesignating paragraph (4) as paragraph
                (5);
                    (D) by inserting after paragraph (3) the following:
            ``(4) Adjustment of fees.--In order to maintain an
        operating reserve of not less than 3 and not more than 6
        months, the Secretary shall adjust the fees described in
        paragraphs (1) and (2) not less frequently than annually.'';
        and
                    (E) in paragraph (5) (as redesignated by
                subparagraph (C)), in the first sentence, by striking
                ``2015'' and inserting ``2020''.
    (c) Weighing Authority.--Section 7A of the United States Grain
Standards Act (7 U.S.C. 79a) is amended--
            (1) in subsection (c)(2), in the last sentence, by striking
        ``subsection (g) of section 7'' and inserting ``subsections (e)
        and (g) of section 7''; and
            (2) in subsection (l)--
                    (A) by striking ``(l)(1) The Secretary'' and
                inserting the following:
    ``(l) Fees.--
            ``(1) Weighing fees.--
                    ``(A) In general.--The Secretary'';
                    (B) in paragraph (1)--
                            (i) the second sentence, by striking ``The
                        fees'' and inserting the following:
                    ``(B) Amount of fees.--The fees'';
                            (ii) in the third sentence, by striking
                        ``Such fees'' and inserting the following:
                    ``(C) Use of fees.--Fees described in this
                paragraph''; and
                            (iii) by adding at the end the following:
                    ``(D) Export tonnage fees.--For an official
                weighing at an export facility performed by the
                Secretary, the portion of the fees based on export
                tonnage shall be based on the rolling 5-year average of
                export tonnage volumes.'';
                    (C) by redesignating paragraph (3) as paragraph
                (4);
                    (D) by inserting after paragraph (2) the following:
            ``(3) Adjustment of fees.--In order to maintain an
        operating reserve of not less than 3 and not more than 6
        months, the Secretary shall adjust the fees described in
        paragraphs (1) and (2) not less frequently than annually.'';
        and
                    (E) in paragraph (4) (as redesignated by
                subparagraph (C)), in the first sentence, by striking
                ``2015'' and inserting ``2020''.
    (d) Limitation and Administrative and Supervisory Costs.--Section
7D of the United States Grain Standards Act (7 U.S.C. 79d) is amended
by striking ``2015'' and inserting ``2020''.
    (e) Issuance of Authorization.--Section 8(b) of the United States
Grain Standards Act (7 U.S.C. 84(b)) is amended by striking
``triennially'' and inserting ``every 5 years''.
    (f) Appropriations.--Section 19 of the United States Grain
Standards Act (7 U.S.C. 87h) is amended by striking ``2015'' and
inserting ``2020''.
    (g) Advisory Committee.--Section 21(e) of the United States Grain
Standards Act (7 U.S.C. 87j(e)) is amended by striking ``2015'' and
inserting ``2020''.

SEC. 3. REPORT ON DISRUPTION IN FEDERAL INSPECTION OF GRAIN EXPORTS.

    Not later than 180 days after the date of enactment of this Act,
the Secretary of Agriculture shall submit to the Committee on
Agriculture, Nutrition, and Forestry of the Senate, the Committee on
Agriculture of the House of Representatives, the Subcommittee on
Agriculture, Rural Development, Food and Drug Administration, and
Related Agencies of the Committee on Appropriations of the Senate, and
the Subcommittee on Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies of the Committee on Appropriations
of the House of Representatives a report that describes--
            (1) the specific factors that led to disruption in Federal
        inspection of grain exports at the Port of Vancouver in the
        summer of 2014;
            (2) any factors that contributed to the disruption referred
        to in paragraph (1) that were unique to the Port of Vancouver,
        including a description of the port facility, security needs
        and available resources for that purpose, and any other
        significant factors as determined by the Secretary; and
            (3) any changes in policy that the Secretary has
        implemented to ensure that a similar disruption in Federal
        inspection of grain exports at the Port of Vancouver or any
        other location does not occur in the future.

SEC. 4. REPORT ON POLICY BARRIERS TO GRAIN PRODUCERS.

    Not later than 180 days after the date of enactment of this Act,
the Secretary of Agriculture, in consultation with the United States
Trade Representative, shall submit to the Committee on Agriculture,
Nutrition, and Forestry of the Senate and the Committee on Agriculture
of the House of Representatives a report that describes--
            (1) the policy barriers to United States grain producers in
        countries the grain of which receives official grading in the
        United States but which do not offer official grading for
        United States grain or provide only the lowest designation for
        United States grain, including an analysis of possible
        inconsistencies with trade obligations; and
            (2) any actions the Executive Branch is taking to remedy
        the policy barriers so as to put United States grain producers
        on equal footing with grain producers in countries imposing the
        barriers.

Summary: United States Grain Standards Act Reauthorization Act of 2015 This bill reauthorizes and amends provisions of the United States Grain Standards Act. The Act authorizes the Department of Agriculture (USDA) to establish official marketing standards for grains, and to provide procedures for grain inspection and weighing. The bill reauthorizes several expiring provisions through FY2020, establishes procedures in the event of an interruption of inspection and weighing services, revises the process for delegating inspections to state agencies, and revises fees for inspection and weighing services. The bill provides that transfers of grain into an export elevator by any mode of transportation are not required to be officially weighed. In the case of a disruption in official grain inspection or weighing services, the bill requires USDA to immediately take the actions necessary to address the disruption and resume services. USDA must also report to Congress on the disruption and provide daily updates until services have resumed. The bill ends the permanent delegation to state agencies to carry out export inspection and weighing services. Every five years, USDA must certify that each state agency with a delegation of authority is meeting specified criteria. The certification process must include public notice and a comment period. State agencies that have been delegated authority and intend to temporarily discontinue official inspection or weighing services, except in the case of a major disaster, must notify USDA in advance. In order to review the performance of states, local agencies, and individuals that have applied to perform official inspections other than at export port locations, USDA must periodically consult with customers of the applicant and work with the applicant to address any concerns. The bill extends the duration of licenses for inspectors from three to five years. Designations of official agencies terminate at a time specified by USDA that is no later than every five years. The bill changes the fee calculation for inspection and weighing services and extends the authority to collect fees through FY2020. The bill extends the limitation on total administrative and supervisory costs, the authorization of appropriations, and the authorization of the advisory committee through FY2020. USDA must report to Congress on the disruption in federal inspection of grain exports at the Port of Vancouver in the summer of 2014. The report must include factors that led or contributed to the disruption and changes in policy USDA has implemented to ensure that a similar disruptions does not occur in the future. USDA must report to Congress on policy barriers to US grain producers in countries that: (1) produce grain that receives official grading in the United States, and (2) do not offer official grading for US grain or provide only the lowest designation for US grain.