SECTION 1. SHORT TITLE; AMENDMENTS OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Natural Disaster
Tax Relief Act of 1993''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. DISTRIBUTIONS FROM CERTAIN PLANS MAY BE USED WITHOUT PENALTY TO
              REPLACE HOMES.

    (a) In General.--No additional tax shall be imposed under section
72(t) of the Internal Revenue Code of 1986 on any distribution
described in subsection (b) to the extent such distribution is used,
within 60 days of the distribution, to pay qualified acquisition costs
with respect to a principal residence of an eligible individual.
    (b) Distributions.--Subsection (a) shall apply to distributions--
            (1) from an individual retirement plan, or
            (2) from amounts attributable to employer contributions
        made pursuant to elective deferrals described in subparagraph
        (A) or (C) of section 402(g)(3) of the Internal Revenue Code of
        1986 or section 501(c)(18)(D)(iii) of such Code.
    (c) Definitions and Special Rules.--
            (1) Eligible individual.--The term ``eligible individual''
        means an individual--
                    (A) who receives a distribution described in
                subsection (b), or who is the spouse, child, or
                grandchild of such individual, and
                    (B) whose principal residence was destroyed or
                substantially damaged by Hurricane Andrew, Hurricane
                Iniki, or Typhoon Omar.
            (2) Qualified acquisition costs.--The term ``qualified
        acquisition costs'' means the costs of acquiring, constructing,
        or reconstructing a residence. Such term includes any usual or
        reasonable settlement, financing, or other closing costs.
            (3) Principal residence.--The term ``principal residence''
        has the same meaning as when used in section 1034 of such Code.
            (4) Distributions allowed.--A distribution to which
        subsection (a) applies shall be treated as a distribution
        allowed under section 401(k)(2)(B)(i) or 403(b)(11) of such
        Code.
            (5) Transition.--In the case of any distribution before the
        date of the enactment of this Act, qualified acquisition costs
        paid within 90 days of such date shall be treated as paid
        within 60 days of the distribution.
    (d) Effective Date.--This section shall apply to distributions
after July 31, 1992.

SEC. 3. SPECIAL RULE FOR INCLUSION OF CROP PROCEEDS OF CERTAIN DISASTER
              VICTIMS.

    (a) In General.--If, for the taxpayer's taxable year which includes
the designation date described in subsection (b), the taxpayer has
income derived from the sale or exchange of crops grown in a qualified
disaster area, the taxpayer may elect to include such income for the
taxable year following the taxable year in which such sale or exchange
occurs.
    (b) Qualified Disaster Area.--For purposes of subsection (a), the
term ``qualified disaster area'' means an area designated by the
President of the United States to warrant assistance by the Federal
Government under the Robert T. Stafford Disaster Relief and Emergency
Assistance Act by reason of Hurricane Andrew, Hurricane Iniki, or
Typhoon Omar.
    (c) Limitation.--Subsection (a) shall apply only to a taxpayer
whose principal trade or business is farming (within the meaning of
section 6420(c)(3) of the Internal Revenue Code of 1986).
    (d) Special Rules for Self-Employment Tax.--If, for any taxable
year, a taxpayer includes in gross income any amounts which, but for
subsection (a), would have been included in gross income for the
preceding taxable year, then the applicable contribution base for
purposes of section 1402(b) of such Code for the taxable year of
inclusion shall be increased by the lesser of--
            (1) the applicable contribution base for the preceding
        taxable year, reduced by the self-employment income of the
        taxpayer for the preceding taxable year, or
            (2) the amounts so included in gross income for the taxable
        year of inclusion.
    (e) Effective Date.--The provisions of this section shall apply to
taxable years ending after December 31, 1991.

SEC. 4. MODIFICATION OF INVOLUNTARY CONVERSION RULES FOR CERTAIN
              DISASTER-RELATED CONVERSIONS.

    (a) In General.--Section 1033 (relating to involuntary conversions)
is amended by redesignating subsection (h) as subsection (i) and by
inserting after subsection (g) the following new subsection:
    ``(h) Special Rules for Principal Residences Damaged by
Presidentially Declared Disasters.--
            ``(1) In general.--If the taxpayer's principal residence or
        any of its contents is compulsorily or involuntarily converted
        as a result of a Presidentially declared disaster--
                    ``(A) Treatment of insurance proceeds.--
                            ``(i) Exclusion for unscheduled personal
                        property.--No gain shall be recognized by
                        reason of the receipt of any insurance proceeds
                        for personal property which was part of such
                        contents and which was not scheduled property
                        for purposes of such insurance.
                            ``(ii) Other proceeds treated as common
                        fund.--In case of any insurance proceeds (not
                        described in clause (i)) for such residence or
                        contents--
                                    ``(I) such proceeds shall be
                                treated as received for the conversion
                                of a single item of property, and
                                    ``(II) any property which is
                                similar or related in service or use to
                                the residence so converted (or contents
                                thereof) shall be treated for purposes
                                of subsection (a)(2) as property
                                similar or related in service or use to
                                such single item of property.
                    ``(B) Extension of replacement period.--Subsection
                (a)(2)(B) shall be applied with respect to any property
                so converted by substituting `4 years' for `2 years'.
            ``(2) Presidentially declared disaster.--For purposes of
        this subsection, the term `Presidentially declared disaster'
        means any disaster which, with respect to the area in which the
        residence is located, resulted in a subsequent determination by
        the President that such area warrants assistance by the Federal
        Government under the Robert T. Stafford Disaster Relief and
        Emergency Assistance Act.
            ``(3) Principal residence.--For purposes of this
        subsection, the term `principal residence' has the same meaning
        as when used in section 1034, except that no ownership
        requirement shall be imposed.''.
    (b) Effective Date.--The amendment made by subsection (a) shall
apply to property compulsorily or involuntarily converted as a result
of disasters for which the determination referred to in section
1033(h)(2) of the Internal Revenue Code of 1986 (as added by this
section) is made on or after September 1, 1991, and to taxable years
ending on or after such date.

SEC. 5. APPLICATION OF LOW-INCOME HOUSING CREDITS AND MORTGAGE REVENUE
              BONDS TO NATURAL DISASTER AREAS.

    (a) Low-Income Housing Credits.--
            (1) Waiver of 24-month completion requirement.--In the case
        of any qualified building located in a qualified disaster area
        with respect to which a low-income housing allocation is made
        before the occurrence of the natural disaster, the Secretary
        may extend the period described in section 42(h)(1)(E)(i) of
        the Internal Revenue Code of 1986 to not later than the close
        of the fourth calendar year following the calendar year in
        which the allocation is made.
            (2) Waiver of written income verification requirement.--
                    (A) In general.--With respect to any occupant of a
                low-income unit in any qualified low-income building
                located in a qualified disaster area or any such
                occupant in any other qualified low-income building who
                immediately prior to such occupation resided in a
                qualified disaster area, the Secretary may waive the
                requirements of paragraphs (1) and (2) of section 42(l)
                of such Code regarding occupant income information
                until such information is reasonably obtainable.
                    (B) Discovery of ineligibility.--If upon receipt of
                occupant income information the income of any occupant
                of a low-income unit in the building is determined to
                exceed the income limitation under section 42(g) of
                such Code, such unit shall continue to be treated as a
                low-income unit if no subsequently available
                residential rental unit in the building is occupied by
                a new resident whose income exceeds such income
                limitation and such occupant vacates the unit upon the
                later of the lease termination or 30 days after receipt
                of such information by the Secretary.
            (3) Waiver of tenant income limitations.--With respect to
        any tenant occupying a unit in a qualified low-income housing
        project located in a qualified disaster area who relocates to
        any other unit of a qualified low-income housing project, the
        Secretary may waive the income limitation of subparagraph (A)
        or (B) of section 42(g)(1) of such Code if the income of such
        tenant does not exceed 140 percent of such income limitation.
            (4) Waiver of 6-month residence requirement.--With respect
        to any unit in a building located in a qualified disaster area
        or any unit occupied by individuals who immediately prior to
        such occupation resided in a qualified disaster area, the
        Secretary may waive the requirement of clause (i) of section
        42(i)(3)(B) of such Code and allow the use of such unit on a
        transient basis.
            (5) Waiver on 10-year rule for existing buildings.--The
        Secretary may waive the requirement of subparagraph (B)(ii) of
        section 42(d)(2) of such Code with respect to any building
        located in a qualified disaster area.
            (6) Waiver of the national pool allocation.--The Secretary
        may modify the formula described in the penultimate sentence of
        section 42(h)(3)(D)(iii) of such Code for any calendar year
        with respect to the allocation to any qualified State in which
        is located a qualified disaster area to increase such
        allocation to take into account the effects of such disaster.
            (7) Effective date.--This subsection shall take effect on
        July 1, 1992.
    (b) Waiver of Dollar Limitation for Home Improvement Loans for
Residences in Qualified Disaster Areas.--The $15,000 limitation
specified in the last sentence of section 143(k)(4) of such Code shall
not apply to any loan for residences located in a qualified disaster
area if such loan is made on or after June 30, 1992, and before January
1, 1994.
    (c) Qualified Disaster Area.--For purposes of this section, the
term ``qualified disaster area'' means an area designated by the
President of the United States to warrant assistance by the Federal
Government under the Robert T. Stafford Disaster Relief and Emergency
Assistance Act by reason of Hurricane Andrew, Hurricane Iniki, or
Typhoon Omar.

Summary: Natural Disaster Tax Relief Act of 1993 - Amends the Internal Revenue Code to allow penalty-free distributions from individual retirement plans to pay acquisition costs to replace a principal residence that was destroyed or substantially damaged by the disasters Hurricane Andrew, Hurricane Iniki, or Typhoon Omar. Allows a farmer who has income derived from the sale or exchange of crops grown in such disaster areas, to elect to defer such income for the next taxable year. Provides a special rule for the self-employment tax. Requires the nonrecognition of gain of insurance proceeds for the contents of principal residences compulsorily or involuntarily converted as a result of a presidentially-declared disaster. Allows insurance proceeds from personal property and real property to be lumped together into one common fund. Extends the time to replace a principal residence so converted from two years to four years. Waives certain requirements with respect to low-income housing in areas damaged by the disasters Hurricane Andrew, Hurricane Iniki, or Typhoon Omar. Waives the dollar limitation for home improvement loans through mortgage revenue bonds for residences in such disaster areas.

Natural Disaster Tax Relief Act of 1993


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Identify Theft and Tax Fraud
Prevention Act''.

SEC. 2. CRIMINAL PENALTY FOR USING A FALSE IDENTITY IN CONNECTION WITH
              TAX FRAUD.

    (a) In General.--Section 7207 of the Internal Revenue Code of 1986
is amended--
            (1) by striking ``Any person who willfully'' and inserting
        the following:
    ``(a) In General.--Any person who willfully'',
            (2) by striking ``Any person required'' and inserting the
        following:
    ``(b) Information in Connection With Certain Exempt
Organizations.--Any person required'', and
            (3) by adding at the end the following:
    ``(c) Misappropriation of Identity.--Any person who knowingly or
willfully misappropriates another person's tax identification number in
connection with any list, return, account, statement, or other document
submitted to the Secretary shall be fined not less than $25,000
($200,000 in the case of a corporation), or imprisoned not more than 5
years, or both, together with the costs of prosecution.''.
    (b) Effective Date.--The amendments made by this section shall
apply to returns and information submitted after the date of the
enactment of this Act.

SEC. 3. INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION
              BY PREPARERS OF RETURNS.

    (a) In General.--Section 6713(a) of the Internal Revenue Code of
1986 is amended--
            (1) by striking ``$250'' and inserting ``$1,000'', and
            (2) by striking ``$10,000'' and inserting ``$50,000''.
    (b) Criminal Penalty.--Section 7216(a) of the Internal Revenue Code
of 1986 is amended by striking ``$1,000'' and inserting ``$100,000''.
    (c) Effective Date.--The amendments made by this section shall
apply to disclosures or uses after the date of the enactment of this
Act.

SEC. 4. PIN SYSTEM FOR PREVENTION OF IDENTITY THEFT TAX FRAUD.

    (a) In General.--Not later than 1 year after the date of the
enactment of this Act, the Secretary of the Treasury (or the
Secretary's delegate) shall implement an identify theft tax fraud
prevention program under which--
            (1) a person who has filed an identity theft affidavit with
        the Secretary may elect--
                    (A) to be provided with a unique personal
                identification number to be included on any Federal tax
                return filed by such person, or
                    (B) to prevent the processing of any Federal tax
                return submitted in an electronic format by a person
                purporting to be such person, and
            (2) the Secretary will provide additional identity
        verification safeguards for the processing of any Federal tax
        return filed by a person described in paragraph (1) in cases
        where a unique personal identification number is not included
        on the return.

SEC. 5. AUTHORITY TO TRANSFER INTERNAL REVENUE SERVICE APPROPRIATIONS
              TO USE FOR TAX FRAUD ENFORCEMENT.

    For any fiscal year, the Commissioner of Internal Revenue may
transfer not more than $10,000,000 to the ``Enforcement'' account of
the Internal Revenue Service from amounts appropriated to other
Internal Revenue Service accounts. Any amounts so transferred shall be
used solely for the purposes of preventing and resolving potential
cases of tax fraud.

SEC. 6. LOCAL LAW ENFORCEMENT LIAISON.

    (a) Establishment.--The Commissioner of Internal Revenue shall
establish within the Criminal Investigation Division of the Internal
Revenue Service the position of Local Law Enforcement Liaison.
    (b) Duties.--The Local Law Enforcement Liaison shall--
            (1) coordinate the investigation of tax fraud with State
        and local law enforcement agencies;
            (2) communicate the status of tax fraud cases involving
        identity theft, and
            (3) carry out such other duties as delegated by the
        Commissioner of Internal Revenue.

SEC. 7. REPORT ON TAX FRAUD.

    Subsection (a) of section 7803 of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
            ``(4) Annual report on tax fraud.--The Commissioner shall
        submit to the Committee on Finance of the Senate and the
        Committee on Ways and Means of the House or Representatives an
        annual report detailing--
                    ``(A) the number of reports of tax fraud and
                suspected tax fraud received from State and local law
                enforcement agencies in the preceding year, and
                    ``(B) the actions taken in response to such
                reports.''.

SEC. 8. STUDY ON THE USE OF PREPAID DEBIT CARDS AND COMMERCIAL TAX
              PREPARATION SOFTWARE IN TAX FRAUD.

    (a) In General.--The Comptroller General shall conduct a study to
examine the role of prepaid debit cards and commercial tax preparation
software in facilitating fraudulent tax returns through identity theft.
    (b) Report.--Not later than 1 year after the date of the enactment
of this Act, the Comptroller General shall submit to the Committee on
Finance of the Senate and the Committee on Ways and Means of the House
of Representatives a report with the results of the study conducted
under subsection (a), together with any recommendations.

SEC. 9. RESTRICTION ON ACCESS TO THE DEATH MASTER FILE.

    (a) In General.--The Secretary of Commerce shall not disclose
information contained on the Death Master File to any person with
respect to any individual who has died at any time during the calendar
year in which the request for disclosure is made or the succeeding
calendar year unless such person is certified under the program
established under subsection (b).
    (b) Certification Program.--
            (1) In general.--The Secretary of Commerce shall establish
        a program to certify persons who are eligible to access the
        information described in subsection (a) contained on the Death
        Master File.
            (2) Certification.--A person shall not be certified under
        the program established under paragraph (1) unless the
        Secretary determines that such person has a legitimate fraud
        prevention interest in accessing the information described in
        subsection (a).
    (c) Imposition of Penalty.--Any person who is certified under the
program established under subsection (b), who receives information
described in subsection (a), and who during the period of time
described in subsection (a)--
            (1) discloses such information to any other person, or
            (2) uses any such information for any purpose other than to
        detect or prevent fraud,
shall pay a penalty of $1,000 for each such disclosure or use, but the
total amount imposed under this subsection on such a person for any
calendar year shall not exceed $50,000.
    (d) Exemption From Freedom of Information Act Requirement With
Respect to Certain Records of Deceased Individuals.--
            (1) In general.--The Social Security Administration shall
        not be compelled to disclose to any person who is not certified
        under the program established under section 9(b) the
        information described in section 9(a).
            (2) Treatment of information.--For purposes of section 552
        of title 5, United States Code, this section shall be
        considered a statute described in subsection (b)(3)(B) of such
        section 552.

SEC. 10. EXTENSION OF AUTHORITY TO DISCLOSE CERTAIN RETURN INFORMATION
              TO PRISON OFFICIALS.

    (a) In General.--Section 6103(k)(10) of the Internal Revenue Code
of 1986 is amended by striking subparagraph (D).
    (b) Report From Federal Bureau of Prisons.--Not later than 6 months
after the date of the enactment of this Act, the head of the Federal
Bureau of Prisons shall submit to Congress a detailed plan on how it
will use the information provided from the Secretary of Treasury under
section 6103(k)(10) of the Internal Revenue Code of 1986 to reduce
prison tax fraud.
    (c) Sense of Senate Regarding State Prison Authorities.--It is the
sense of the Senate that the heads of State agencies charged with the
administration of prisons should--
            (1) develop plans for using the information provided by the
        Secretary of Treasury under section 6103(k)(10) of the Internal
        Revenue Code of 1986 to reduce prison tax fraud, and
            (2) coordinate with the Internal Revenue Service with
        respect to the use of such information.

SEC. 11. TREASURY REPORT ON INFORMATION SHARING BARRIERS WITH RESPECT
              TO IDENTITY THEFT.

    (a) Review.--
            (1) In general.--The Secretary of the Treasury (or the
        Secretary's delegate) shall review whether current federal tax
        laws and regulations related to the confidentiality and
        disclosure of return information prevent the effective
        enforcement of local, State, and federal identity theft
        statutes. The review shall consider whether greater information
        sharing between the Internal Revenue Service and State and
        local law enforcement authorities would improve the enforcement
        of criminal laws at all levels of government.
            (2) Consultation.--In conducting the review under paragraph
        (1), the Secretary shall solicit the views of, and consult
        with, State and local law enforcement officials.
    (b) Report.--Not later than 180 days after the date of enactment of
this Act, the Secretary shall submit a report with the results of the
review conducted under subsection (a), along with any legislative
recommendations, to the Committee on Finance of the Senate and the
Committee on Ways and Means of the House of Representatives.

Summary: Identify sic Theft and Tax Fraud Prevention Act - Amends the Internal Revenue Code to: (1) impose a fine andor prison term on any person who knowingly or willfully misappropriates another person's tax identification number in connection with any list, return, account, statement, or other document submitted to the Internal Revenue Service (IRS). (2) increase the civil and criminal penalties for improper disclosure or use of taxpayer information by tax return preparers. (3) require the Commissioner of Internal Revenue to submit to the Senate Committee on Finance and the House Committee on Ways and Means an annual report on the number of reported cases of tax fraud and suspected tax fraud and the actions taken in response to such reports. And (4) require the head of the Federal Bureau of Prisons to submit to Congress a detailed plan on how it will use tax information provided by the IRS to reduce prison tax fraud. Directs the Secretary of the Treasury to: (1) implement an identity theft tax fraud prevention program. And (2) review whether current federal tax law prevents the effective enforcement of local, state, and federal identity theft statutes. Authorizes the Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential tax fraud cases. Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies and communicate the status of tax fraud cases involving identity theft. Directs the Comptroller General to study and report on the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft. Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.

A bill to prevent identity theft and tax fraud.


SECTION 1. AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.

    (a) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Amendment of 1986 Code; table of contents.
          TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT

Sec. 101. Filing period for interest abatement cases.
Sec. 102. Small tax case election for interest abatement cases.
Sec. 103. Venue for appeal of spousal relief and collection cases.
Sec. 104. Suspension of running of period for filing petition of
                            spousal relief and collection cases.
Sec. 105. Application of Federal rules of evidence.
            TITLE II--UNITED STATES TAX COURT ADMINISTRATION

Sec. 201. Judicial conduct and disability procedures.
Sec. 202. Administration, judicial conference, and fees.
      TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT

Sec. 301. Clarification relating to United States Tax Court.

          TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT

SEC. 101. FILING PERIOD FOR INTEREST ABATEMENT CASES.

    (a) In General.--Subsection (h) of section 6404 is amended--
            (1) by striking ``Review of Denial'' in the heading and
        inserting ``Judicial Review'', and
            (2) by striking ``if such action is brought'' and all that
        follows in paragraph (1) and inserting ``if such action is
        brought--
                    ``(A) at any time after the earlier of--
                            ``(i) the date of the mailing of the
                        Secretary's final determination not to abate
                        such interest, or
                            ``(ii) the date which is 180 days after the
                        date of the filing with the Secretary (in such
                        form as the Secretary may prescribe) of a claim
                        for abatement under this section, and
                    ``(B) not later than the date which is 180 days
                after the date described in subparagraph (A)(i).''.
    (b) Effective Date.--The amendments made by this section shall
apply to claims for abatement of interest filed with the Secretary of
the Treasury after the date of the enactment of this Act.

SEC. 102. SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES.

    (a) In General.--Subsection (f) of section 7463 is amended--
            (1) by striking ``and'' at the end of paragraph (1),
            (2) by striking the period at the end of paragraph (2) and
        inserting ``, and'', and
            (3) by adding at the end the following new paragraph:
            ``(3) a petition to the Tax Court under section 6404(h) in
        which the amount of the abatement sought does not exceed
        $50,000.''.
    (b) Effective Date.--The amendments made by this section shall
apply to cases pending as of the day after the date of the enactment of
this Act, and cases commenced after such date of enactment.

SEC. 103. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION CASES.

    (a) In General.--Paragraph (1) of section 7482(b) is amended--
            (1) by striking ``or'' at the end of subparagraph (E),
            (2) by striking the period at the end of subparagraph (F)
        and inserting a comma, and
            (3) by inserting after subparagraph (F) the following new
        subparagraphs:
                    ``(G) in the case of a petition under section
                6015(e), the legal residence of the petitioner, or
                    ``(H) in the case of a petition under section 6320
                or 6330--
                            ``(i) the legal residence of the petitioner
                        if the petitioner is an individual, and
                            ``(ii) the principal place of business or
                        principal office or agency if the petitioner is
                        an entity other than an individual.''.
    (b) Effective Date.--
            (1) In general.--The amendments made by this section shall
        apply to petitions filed after the date of enactment of this
        Act.
            (2) Effect on existing proceedings.--Nothing in this
        section shall be construed to create any inference with respect
        to the application of section 7482 of the Internal Revenue Code
        of 1986 with respect to court proceedings filed on or before
        the date of the enactment of this Act.

SEC. 104. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF
              SPOUSAL RELIEF AND COLLECTION CASES.

    (a) Petitions for Spousal Relief.--
            (1) In general.--Subsection (e) of section 6015 is amended
        by adding at the end the following new paragraph:
            ``(6) Suspension of running of period for filing petition
        in title 11 cases.--In the case of a person who is prohibited
        by reason of a case under title 11, United States Code, from
        filing a petition under paragraph (1)(A) with respect to a
        final determination of relief under this section, the running
        of the period prescribed by such paragraph for filing such a
        petition with respect to such final determination shall be
        suspended for the period during which the person is so
        prohibited from filing such a petition, and for 60 days
        thereafter.''.
            (2) Effective date.--The amendment made by this subsection
        shall apply to petitions filed under section 6015(e) of the
        Internal Revenue Code of 1986 after the date of the enactment
        of this Act.
    (b) Collection Proceedings.--
            (1) In general.--Subsection (d) of section 6330 is
        amended--
                    (A) by striking ``appeal such determination to the
                Tax Court'' in paragraph (1) and inserting ``petition
                the Tax Court for review of such determination'',
                    (B) by striking ``Judicial review of
                determination'' in the heading of paragraph (1) and
                inserting ``Petition for review by tax court'',
                    (C) by redesignating paragraph (2) as paragraph
                (3), and
                    (D) by inserting after paragraph (1) the following
                new paragraph:
            ``(2) Suspension of running of period for filing petition
        in title 11 cases.--In the case of a person who is prohibited
        by reason of a case under title 11, United States Code, from
        filing a petition under paragraph (1) with respect to a
        determination under this section, the running of the period
        prescribed by such subsection for filing such a petition with
        respect to such determination shall be suspended for the period
        during which the person is so prohibited from filing such a
        petition, and for 30 days thereafter, and''.
            (2) Effective date.--The amendments made by this subsection
        shall apply to petitions filed under section 6330 of the
        Internal Revenue Code of 1986 after the date of the enactment
        of this Act.
    (c) Conforming Amendment.--Subsection (c) of section 6320 is
amended by striking ``(2)(B)'' and inserting ``(3)(B)''.

SEC. 105. APPLICATION OF FEDERAL RULES OF EVIDENCE.

    (a) In General.--Section 7453 is amended by striking ``the rules of
evidence applicable in trials without a jury in the United States
District Court of the District of Columbia'' and inserting ``the
Federal Rules of Evidence''.
    (b) Effective Date.--The amendment made by this section shall apply
to proceedings commenced after the date of the enactment of this Act
and, to the extent that it is just and practicable, to all proceedings
pending on such date.

            TITLE II--UNITED STATES TAX COURT ADMINISTRATION

SEC. 201. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.

    (a) In General.--Part II of subchapter C of chapter 76 is amended
by adding at the end the following new section:

``SEC. 7466. JUDICIAL CONDUCT AND DISABILITY PROCEDURES.

    ``(a) In General.--The Tax Court shall prescribe rules, consistent
with the provisions of chapter 16 of title 28, United States Code,
establishing procedures for the filing of complaints with respect to
the conduct of any judge or magistrate judge of the Tax Court and for
the investigation and resolution of such complaints. In investigating
and taking action with respect to any such complaint, the Tax Court
shall have the powers granted to a judicial council under such chapter.
    ``(b) Judicial Council.--The provisions of sections 354(b) through
360 of title 28, United States Code, regarding referral or
certification to, and petition for review in the Judicial Conference of
the United States, and action thereon, shall apply to the exercise by
the Tax Court of the powers of a judicial council under subsection (a).
The determination pursuant to section 354(b) or 355 of title 28, United
States Code, shall be made based on the grounds for removal of a judge
from office under section 7443(f), and certification and transmittal by
the Conference of any complaint shall be made to the President for
consideration under section 7443(f).
    ``(c) Hearings.--
            ``(1) In general.--In conducting hearings pursuant to
        subsection (a), the Tax Court may exercise the authority
        provided under section 1821 of title 28, United States Code, to
        pay the fees and allowances described in that section.
            ``(2) Reimbursement for expenses.--The Tax Court shall have
        the power provided under section 361 of such title 28 to award
        reimbursement for the reasonable expenses described in that
        section. Reimbursements under this paragraph shall be made out
        of any funds appropriated for purposes of the Tax Court.''.
    (b) Clerical Amendment.--The table of sections for part II of
subchapter C of chapter 76 is amended by adding at the end the
following new item:

``Sec. 7466. Judicial conduct and disability procedures.''.
    (c) Effective Date.--The amendments made by this section shall
apply to proceedings commenced after the date which is 180 days after
the date of the enactment of this Act and, to the extent just and
practicable, all proceedings pending on such date.

SEC. 202. ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES.

    (a) In General.--Part III of subchapter C of chapter 76 is amended
by inserting before section 7471 the following new sections:

``SEC. 7470. ADMINISTRATION.

    ``Notwithstanding any other provision of law, the Tax Court may
exercise, for purposes of management, administration, and expenditure
of funds of the Court, the authorities provided for such purposes by
any provision of law (including any limitation with respect to such
provision of law) applicable to a court of the United States (as that
term is defined in section 451 of title 28, United States Code), except
to the extent that such provision of law is inconsistent with a
provision of this subchapter.

``SEC. 7470A. JUDICIAL CONFERENCE.

    ``(a) Judicial Conference.--The chief judge may summon the judges
and magistrate judges of the Tax Court to an annual judicial
conference, at such time and place as the chief judge shall designate,
for the purpose of considering the business of the Tax Court and
recommending means of improving the administration of justice within
the jurisdiction of the Tax Court. The Tax Court shall provide by its
rules for representation and active participation at such conferences
by persons admitted to practice before the Tax Court and by other
persons active in the legal profession.
    ``(b) Registration Fee.--The Tax Court may impose a reasonable
registration fee on persons (other than judges and magistrate judges of
the Tax Court) participating at judicial conferences convened pursuant
to subsection (a). Amounts so received by the Tax Court shall be
available to the Tax Court to defray the expenses of such
conferences.''.
    (b) Disposition of Fees.--Section 7473 is amended to read as
follows:

``SEC. 7473. DISPOSITION OF FEES.

    ``Except as provided in sections 7470A and 7475, all fees received
by the Tax Court pursuant to this title shall be deposited into a
special fund of the Treasury to be available to offset funds
appropriated for the operation and maintenance of the Tax Court.''.
    (c) Clerical Amendments.--The table of sections for part III of
subchapter C of chapter 76 is amended by inserting before the item
relating to section 7471 the following new items:

``Sec. 7470. Administration.
``Sec. 7470A. Judicial conference.''.

      TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT

SEC. 301. CLARIFICATION RELATING TO UNITED STATES TAX COURT.

    Section 7441 is amended by adding at the end the following: ``The
Tax Court is not an agency of, and shall be independent of, the
executive branch of the Government.''.

Summary: This bill amends the Internal Revenue Code to modify the rules and administrative provisions governing the US Tax Court, a court established under Article I of the Constitution. TITLE I TAXPAYER ACCESS TO UNITED STATES TAX COURT This section changes the period for filing an action in the Tax Court for review of a denial by the Department of the Treasury of a request to abate interest. The action may be filed in Tax Court at any time after the earlier of the date of the mailing of Treasury's final determination not to abate such interest or the date that is 180 days after the filing of a claim for abatement, but not later that 180 days after Treasury's final determination. This section allows the filing of an action in Tax Court for review of a denial to abate interest not exceeding $50,000 as a small tax case, thus providing for expedited review. This section provides that: (1) venue in an innocent spouse relief petition is the legal residence of the petitioner. And (2) venue in a collection due process proceeding is the legal residence of an individual petitioner or the principal place of business or principal office or agency if the the petitioner is an entity other than an individual. An innocent spouse relief petition is a petition filed by a husband or wife claiming, in good faith, ignorance of violations of tax law by the other spouse , thus resulting in unexpected tax liability for the innocent spouse. This section provides for a suspension of the running of the period of limitations on filing petitions for innocent spouse relief and a collection due process hearing for taxpayers in bankruptcy who are prohibited from filing such petitions. This section makes the Federal Rules of Evidence applicable to proceedings of the Tax Court. TITLE II UNITED STATES TAX COURT ADMINISTRATION This section directs the Tax Court to prescribe rules for the filing of complaints with respect to the conduct of any judge or magistrate judge of the Court and for the investigation and resolution of such complaints. In investigating and taking action on any complaint, the Court shall have the powers granted to a judicial council under the federal judicial code. (Section202) This section grants the Tax Court the same management, administrative, and expenditure authority as is granted to other federal courts with general jurisdiction under Article III of the Constitution. The Chief Judge may summon the judges and magistrate judges of the Court to an annual judicial conference to consider the business of the Court and make recommendations to improve the administration of justice with the jurisdiction of the Court. The Court may impose a reasonable registration fee on persons, other than judges and magistrate judges, who attend the judicial conference to defray costs of the conference. All fees received by the Tax Court shall be deposited into a special fund of the Treasury and made available to offset funds appropriated for the operation and maintenance of the Court. TITLE III CLARIFICATION RELATING TO UNITED STATES TAX COURT This section declares that the Tax Court is not an agency of, and shall be independent of, the executive branch.

An original bill to amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States Independent Film and
Television Production Incentive Act of 2003''.

SEC. 2. TAX INCENTIVES FOR QUALIFIED UNITED STATES INDEPENDENT FILM AND
              TELEVISION PRODUCTION.

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

``SEC. 45G. UNITED STATES INDEPENDENT FILM AND TELEVISION PRODUCTION
              WAGE CREDIT.

    ``(a) Amount of Credit.--For purposes of section 38, the United
States independent film and television production wage credit
determined under this section with respect to any eligible taxpayer for
any taxable year is an amount equal to 25 percent of the qualified
wages paid or incurred per qualified United States independent film and
television production during such taxable year.
    ``(b) Only First $25,000 of Wages per Production Taken Into
Account.--With respect to each qualified United States independent film
and television production, the amount of qualified wages paid or
incurred to each qualified employee or personal service corporation
which may be taken into account per such production shall not exceed
$25,000.
    ``(c) Eligible Taxpayer.--For purposes of this section, the term
`eligible taxpayer' means any taxpayer substantially all of the total
gross income of which for the taxable year is derived from the active
conduct of qualified United States independent film and television
productions.
    ``(d) Qualified Wages.--For purposes of this section--
            ``(1) In general.--The term `qualified wages' means--
                    ``(A) any wages paid or incurred by an employer for
                services performed in the United States by an employee
                while such employee is a qualified employee,
                    ``(B) the employee fringe benefit expenses of the
                employer allocable to such services performed by such
                employee,
                    ``(C) any payments made to personal service
                corporations as defined in section 269A(b)(1) for
                services performed in the United States, and
                    ``(D) remuneration, other than wages, for services
                personally rendered in the United States.
            ``(2) Qualified employee.--
                    ``(A) In general.--The term `qualified employee'
                means, with respect to any period, any individual who
                renders personal services if substantially all of such
                services are performed during such period in an
                activity related to any qualified United States
                independent film and television production.
                    ``(B) Certain individuals not eligible.--Such term
                shall not include--
                            ``(i) any individual described in
                        subparagraph (A), (B), or (C) of section
                        51(i)(1), and
                            ``(ii) any 5-percent owner (as defined in
                        section 416(i)(1)(B)).
            ``(3) Coordination with other wage credits.--No credit
        shall be allowed under any other provision of this chapter for
        wages paid to any employee during any taxable year if the
        employer is allowed a credit under this section for any of such
        wages.
            ``(4) Wages.--The term `wages' has the same meaning as when
        used in section 51.
            ``(5) Employee fringe benefit expenses.--The term `employee
        fringe benefit expenses' means the amount allowable as a
        deduction under this chapter to the employer for any taxable
        year with respect to--
                    ``(A) employer contributions under stock bonus,
                pension, profit-sharing, or annuity plan,
                    ``(B) employer-provided coverage under any accident
                or health plan for employees, and
                    ``(C) the cost of life or disability insurance
                provided to employees.
        Any amount treated as wages under paragraph (1)(A) shall not be
        taken into account under this subparagraph.
    ``(e) Qualified United States Independent Film and Television
Production.--For purposes of this section--
            ``(1) In general.--The term `qualified United States
        independent film and television production' means any
        production described in paragraph (2) if--
                    ``(A) 75 percent of the total wages of the
                production are qualified wages,
                    ``(B) the production is created primarily for use
                as public entertainment or for educational purposes,
                and
                    ``(C) the total cost of the production which is
                taken into account for purposes of depreciation under
                section 167(g) is more than $200,000 but less than
                $7,500,000.
            ``(2) Production.--
                    ``(A) In general.--A production is described in
                this paragraph if such production is--
                            ``(i) any motion picture (whether released
                        theatrically, for television or cable
                        programming, or directly to video cassette or
                        disc or any other format),
                            ``(ii) any television or cable--
                                    ``(I) mini series,
                                    ``(II) season of an episodic
                                television series,
                                    ``(III) movie of the week, or
                                    ``(IV) single program not described
                                in any preceding subclause, or
                            ``(iii) any pilot production for any of the
                        productions described in clause (i) or (ii).
                    ``(B) Exception.--A production is not described in
                this paragraph if records are required under section
                2257 of title 18, United States Code, to be maintained
                with respect to any performer in such production
                (reporting of books, films, etc. with sexually explicit
                conduct).
            ``(3) Public entertainment.--The term `public
        entertainment' includes a motion picture film, video tape, or
        television program intended for initial broadcast via the
        public broadcast spectrum or delivered via cable distribution,
        or productions that are submitted to a national organization in
        existence on July 27, 2001, that rates films for violent or
        adult content. Such term does not include any film or tape the
        market for which is primarily topical, is otherwise essentially
        transitory in nature, or is produced for private noncommercial
        use.
    ``(f) Controlled Groups.--For purposes of this section--
            ``(1) all employers treated as a single employer under
        subsection (a) or (b) of section 52 shall be treated as a
        single employer for purposes of this subpart, and
            ``(2) the credit (if any) determined under this section
        with respect to each such employer shall be its proportionate
        share of the wages giving rise to such credit.
    ``(g) Application of Certain Other Rules.--For purposes of this
section, rules similar to the rules of section 51(k) and subsections
(c) and (d) of section 52 shall apply.
    ``(h) Election To Have Credit Not Apply.--
            ``(1) In general.--A taxpayer may elect to have this
        section not apply for any taxable year.
            ``(2) Manner of making election.--An election under
        paragraph (1) (or revocation thereof) shall be made in such
        manner as the Secretary may by regulations prescribe.''.
    (b) Credit Treated as Business Credit.--Section 38(b) of the
Internal Revenue Code of 1986 (relating to current year business
credit) is amended by striking ``plus'' at the end of paragraph (14),
by striking the period at the end of paragraph (15) and inserting ``,
plus'', and by adding at the end the following new paragraph:
            ``(16) the United States independent film and television
        production wage credit determined under section 45G(a).''.
    (c) No Carrybacks.--Subsection (d) of section 39 of the Internal
Revenue Code of 1986 (relating to carryback and carryforward of unused
credits) is amended by adding at the end the following:
            ``(11) No carryback of section 45g credit before effective
        date.--No portion of the unused business credit for any taxable
        year which is attributable to the United States independent
        film and television production wage credit determined under
        section 45G may be carried back to a taxable year ending before
        January 1, 2004.''.
    (d) Denial of Double Benefit.--Subsection (a) of section 280C of
the Internal Revenue Code of 1986 (relating to certain expenses for
which credits are available) is amended by inserting ``45G(a),'' after
``45A(a),''.
    (e) Conforming Amendments.--
            (1) Section 6501(m) of the Internal Revenue Code of 1986 is
        amended by inserting ``45G(h),'' after ``45C(d)(4),''.
            (2) The table of sections for subpart D of part IV of
        subchapter A of chapter 1 of such Code is amended by adding at
        the end the following new item:

                              ``Sec. 45G. United States independent
                                        film and television production
                                        wage credit.''.
    (f) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years ending after
December 31, 2003.

Summary: United States Independent Film and Television Production Incentive Act of 2003 - Amends the Internal Revenue Code to establish an annual tax credit for 25 percent of up to the first $25,000 of qualified wages paid or incurred per qualified US independent film and television production.

A bill to amend the Internal Revenue Code of 1986 to allow a United States independent film and wage production credit.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Geologic Mapping
Reauthorization Act of 1996''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) in enacting the National Geologic Mapping Act of 1992
        (43 U.S.C. 31a et seq.), Congress found, among other things,
        that--
                    (A) during the 2 decades preceding enactment of
                that Act, the production of geologic maps had been
                drastically curtailed;
                    (B) geologic maps are the primary data base for
                virtually all applied and basic earth-science
                investigations;
                    (C) Federal agencies, State and local governments,
                private industry, and the general public depend on the
                information provided by geologic maps to determine the
                extent of potential environmental damage before
                embarking on projects that could lead to preventable,
                costly environmental problems or litigation;
                    (D) the lack of proper geologic maps has led to the
                poor design of such structures as dams and waste-
                disposal facilities;
                    (E) geologic maps have proven indispensable in the
                search for needed fossil fuel and mineral resources;
                and
                    (F) a comprehensive nationwide program of geologic
                mapping is required in order to systematically build
                the Nation's geologic-map data base at a pace that
                responds to increasing demand;
            (2) the geologic mapping program called for by that Act has
        not been fully implemented; and
            (3) it is time for this important program to be fully
        implemented.

SEC. 3. REAUTHORIZATION AND AMENDMENT.

    (a) Definitions.--Section 3 of the National Geologic Mapping Act of
1992 (43 U.S.C. 31b) is amended--
            (1) by striking ``As used in this Act:'' and inserting ``In
        this Act:'';
            (2) by redesignating paragraphs (2), (3), (4), and (5) as
        paragraphs (3), (4), (5), and (6), respectively;
            (3) by inserting after paragraph (1) the following:
            ``(2) Association.--The term `Association' means the
        Association of American State Geologists.''; and
            (4) in each paragraph that does not have a heading, by
        inserting a heading, in the same style as the heading in
        paragraph (2), as added by paragraph (3), the text of which is
        comprised of the term defined in the paragraph.
    (b) Geologic Mapping Program.--Section 4 of the National Geologic
Mapping Act of 1992 (43 U.S.C. 31c) is amended--
            (1) by striking subsection (a) and inserting the following:
    ``(a) Establishment.--
            ``(1) In general.--There is established a national
        cooperative geologic mapping program between the United States
        Geological Survey and the State geological surveys, acting
        through the Association.
            ``(2) Design, development, and administration.--The
        cooperative geologic mapping program shall be--
                    ``(A) designed and administered to achieve the
                objectives set forth in subsection (c);
                    ``(B) developed in consultation with the advisory
                committee; and
                    ``(C) administered through the Survey.'';
            (2) in subsection (b)--
                    (A) in the subsection heading by striking ``USGS''
                and inserting ``the Survey'';
                    (B) in paragraph (1)--
                            (i) by single-indenting the paragraphs,
                        double-indenting the subparagraphs, and triple
                        indenting the clauses;
                            (ii) by inserting ``Lead agency.--'' before
                        ``The Survey'';
                            (iii) in subparagraph (A)--
                                    (I) by striking ``Committee on
                                Natural Resources'' and inserting
                                ``Committee on Resources''; and
                                    (II) by striking ``date of
                                enactment of this Act'' and inserting
                                ``date of enactment of the National
                                Geologic Mapping Reauthorization Act of
                                1996'';
                            (iv) in subparagraph (B)--
                                    (I) by striking ``State geological
                                surveys'' and inserting
                                ``Association''; and
                                    (II) by striking ``date of
                                enactment of this Act'' and inserting
                                ``date of enactment of the National
                                Geologic Mapping Reauthorization Act of
                                1996''; and
                            (v) in subparagraph (C)--
                                    (I) by striking ``date of enactment
                                of this Act'' and inserting ``date of
                                enactment of the National Geologic
                                Mapping Reauthorization Act of 1996'';
                                    (II) by striking ``Committee on
                                Natural Resources'' and inserting
                                ``Committee on Resources'';
                                    (III) in clauses (i) and (ii) by
                                inserting ``and the Association'' after
                                ``the Survey'';
                                    (IV) by adding ``and'' at the end
                                of clause (ii); and
                                    (V) by striking ``; and'' at the
                                end of clause (iii) and all that
                                follows through the end of the
                                subparagraph and inserting a period;
                                and
                    (C) in paragraph (2)--
                            (i) by inserting ``Responsibilities of the
                        secretary.--'' before ``In addition to''; and
                            (ii) in subparagraph (A) by striking
                        ``State geological surveys'' and inserting
                        ``Association'';
            (3) in subsection (c)--
                    (A) in paragraph (2) by striking ``interpretive''
                and inserting ``interpretative''; and
                    (B) in paragraph (4) by striking ``awareness for''
                and inserting ``awareness of''; and
            (4) in subsection (d)--
                    (A) in paragraph (1) by inserting ``Federal
                component.--'' before ``A Federal'';
                    (B) in paragraph (2)--
                            (i) by inserting ``Support component.--''
                        before ``A geologic''; and
                            (ii) by striking subparagraph (D) and
                        inserting the following:
                    ``(D) geochronologic and isotopic investigations
                that--
                            ``(i) provide radiometric age dates for
                        geologic-map units; and
                            ``(ii) fingerprint the geothermometry,
                        geobarometry, and alteration history of
                        geologic-map units,
                which investigations shall be contributed to a national
                geochronologic data base;'';
                    (C) in paragraph (3) by inserting ``State
                component.--'' before ``A State''; and
                    (D) by striking paragraph (4) and inserting the
                following:
            ``(4) Education component.--A geologic mapping education
        component--
                    ``(A) the objectives of which shall be--
                            ``(i) to develop the academic programs that
                        teach earth-science students the fundamental
                        principles of geologic mapping and field
                        analysis; and
                            ``(ii) to provide for broad education in
                        geologic mapping and field analysis through
                        support of field studies;
                    ``(B) investigations under which shall be
                integrated with the other mapping components of the
                geologic mapping program and shall respond to
                priorities identified for those components; and
                    ``(C) Federal funding for which shall be matched by
                non-Federal sources on a 1-to-1 basis.''.
    (c) Advisory Committee.--Section 5 of the National Geologic Mapping
Act of 1992 (43 U.S.C. 31d) is amended--
            (1) by striking subsection (a) and inserting the following:
    ``(a) Establishment.--
            ``(1) In general.--There shall be established a 10-member
        geologic mapping advisory committee to advise the Director on
        planning and implementation of the geologic mapping program.
            ``(2) Members ex officio.--Federal agency members shall
        include the Administrator of the Environmental Protection
        Agency or a designee, the Secretary of Energy or a designee,
        the Secretary of Agriculture or a designee, and the Assistant
        to the President for Science and Technology or a designee.
            ``(3) Appointed members.--Not later than 90 days after the
        date of enactment of the National Geologic Mapping
        Reauthorization Act of 1996, in consultation with the
        Association, the Secretary shall appoint to the advisory
        committee 2 representatives from the Survey (including the
        Chief Geologist, as Chairman), 2 representatives from the State
        geological surveys, 1 representative from academia, and 1
        representative from the private sector.''; and
            (2) in subsection (b)(3) by striking ``and State'' and
        inserting ``, State, and university''.
    (d) Geologic Mapping Program Implementation Plan.--Section 6 of the
National Geologic Mapping Act of 1992 (43 U.S.C. 31e) is amended--
            (1) in paragraph (1) by inserting ``cooperative'' after
        ``national'';
            (2) by striking paragraph (3)(C) and inserting the
        following:
                    ``(C) for the State geologic mapping component, a
                priority-setting mechanism that responds to--
                            ``(i) specific intrastate needs for
                        geologic-map information; and
                            ``(ii) interstate needs shared by adjacent
                        entities that have common requirements; and'';
            (3) by striking paragraphs (4) and (5) and inserting the
        following:
            ``(4) a mechanism for adopting scientific and technical
        mapping standards for preparing and publishing general-purpose
        and special-purpose geologic maps to--
                    ``(A) ensure uniformity of cartographic and
                scientific conventions; and
                    ``(B) provide a basis for judgment as to the
                comparability and quality of map products; and''; and
            (4) by redesignating paragraph (6) as paragraph (5).
    (e) National Geologic-Map Data Base.--Section 7 of the National
Geologic Mapping Act of 1992 (43 U.S.C. 31f) is amended by striking
subsection (b) and inserting the following:
    ``(b) Standardization.--
            ``(1) In general.--Geologic maps contributed to the
        national archives shall have format, symbols, and technical
        attributes that adhere to standards so that archival
        information can be accessed, exchanged, and compared
        efficiently and accurately, as required by Executive Order
        12906 (59 Fed. Reg. 17,671 (1994)), which established the
        National Spatial Data Infrastructure.
            ``(2) Development of standards.--Entities that contribute
        geologic maps to the national archives shall develop the
        standards described in paragraph (1) in cooperation with the
        Federal Geographic Data Committee, which is charged with
        standards development and other data coordination activities as
        described in Office of Management and Budget revised Circular
        A-16.''.
    (f) Annual Report.--Section 8 of the National Geologic Mapping Act
of 1992 (43 U.S.C. 31g) is amended in the first sentence--
            (1) by striking ``Committee on Natural Resources'' and
        inserting ``Committee on Resources''; and
            (2) by striking ``program, and describing and evaluating
        progress'' and inserting ``program and describing and
        evaluating the progress''.
    (g) Authorization of Appropriations.--Section 9 of the National
Geologic Mapping Act of 1992 (43 U.S.C. 31h) is amended to read as
follows:

``SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    ``(a) In General.--There are authorized to be appropriated to carry
out the national cooperative geologic mapping program under this Act--
            ``(1) $24,000,000 for fiscal year 1997;
            ``(2) $26,000,000 for fiscal year 1998;
            ``(3) $28,000,000 for fiscal year 1999; and
            ``(4) $30,000,000 for fiscal year 2000.
    ``(b) Allocation of Appropriated Funds.--
            ``(1) In general.--Of the amount of funds that are
        appropriated under subsection (a) for any fiscal year up to the
        amount that is equal to the amount appropriated to carry out
        the national cooperative geologic mapping program for fiscal
        year 1996--
                    ``(A) not less than 20 percent shall be allocated
                to State mapping activities; and
                    ``(B) not less than 2 percent shall be allocated to
                educational mapping activities.
            ``(2) Increased appropriations.--Of the amount of funds
        that are appropriated under subsection (a) for any fiscal year
        up to the amount that exceeds the amount appropriated to carry
        out the national cooperative geologic mapping program for
        fiscal year 1996--
                    ``(A) for fiscal year 1997--
                            ``(i) 76 percent shall be allocated for
                        Federal mapping and support mapping activities;
                            ``(ii) 22 percent shall be allocated for
                        State mapping activities; and
                            ``(iii) 2 percent shall be allocated for
                        educational mapping activities;
                    ``(B) for fiscal year 1998--
                            ``(i) 75 percent shall be allocated for
                        Federal mapping and support mapping activities;
                            ``(ii) 23 percent shall be allocated for
                        State mapping activities; and
                            ``(iii) 2 percent shall be allocated for
                        educational mapping activities;
                    ``(C) for fiscal year 1999--
                            ``(i) 74 percent shall be allocated for
                        Federal mapping and support mapping activities;
                            ``(ii) 24 percent shall be allocated for
                        State mapping activities; and
                            ``(iii) 2 percent shall be allocated for
                        educational mapping activities; and
                    ``(D) for fiscal year 2000--
                            ``(i) 73 percent shall be allocated for
                        Federal mapping and support mapping activities;
                            ``(ii) 25 percent shall be allocated for
                        State mapping activities; and
                            ``(iii) 2 percent shall be allocated for
                        educational mapping activities.''.

            Passed the House of Representatives July 30, 1996.

            Attest:

                                                ROBIN H. CARLE,

                                                                 Clerk.

Summary: National Geologic Mapping Reauthorization Act of 1996 - Amends the National Geologic Mapping Act of 1992 to establish a national cooperative geologic mapping program between the US Geological Survey and State geological surveys. Establishes a geologic mapping advisory committee to advise the Director of the US Geological Survey on planning and implementation of the geological mapping program. Authorizes appropriations.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``U.S. Agricultural Sector Relief Act
of 2012''.

SEC. 2. ENSURING THE AVAILABILITY OF METHYL BROMIDE FOR CRITICAL USES.

    (a) Critical Use Exemptions and Emergency Events.--Subsection (h)
of section 604 of the Clean Air Act (42 U.S.C. 7671c(h)) is amended--
            (1) by striking ``Notwithstanding'' and inserting the
        following:
            ``(1) In general.--Notwithstanding''; and
            (2) by adding at the end the following new paragraph:
            ``(2) Critical use exemptions and emergency events.--
                    ``(A) Critical use exemptions.--
                            ``(i) In general.--For each calendar year,
                        beginning with 2013, the Administrator,
                        pursuant to an application submitted by any
                        person, shall take all appropriate actions
                        within the authority of the Environmental
                        Protection Agency to seek a critical use
                        exemption under the Montreal Protocol in order
                        to allow the production, importation, and
                        consumption of methyl bromide--
                                    ``(I) for any use of methyl bromide
                                that--
                                            ``(aa) is an approved
                                        critical use; and
                                            ``(bb) is determined by the
                                        Administrator to be a critical
                                        use for the applicant; and
                                    ``(II) in the amount necessary for
                                the use described in subclause (I).
                            ``(ii) Applications.--The Administrator
                        shall not deny any application referred to in
                        clause (i), or reduce the amount requested
                        under any such application, unless the
                        Administrator--
                                    ``(I) has substantial evidence to
                                establish that there is a technically
                                and economically feasible alternative
                                available to the applicant for the use
                                of methyl bromide for which the
                                application was submitted; and
                                    ``(II) provides such evidence to
                                the applicant in writing.
                            ``(iii) Alternatives.--The Administrator,
                        when evaluating the technical and economic
                        feasibility of any alternative pursuant to
                        clause (ii), shall consider--
                                    ``(I) cost and commercial
                                availability of the alternative to the
                                applicant;
                                    ``(II) demonstrated effectiveness
                                of the alternative for the applicant's
                                specific intended use;
                                    ``(III) demonstrated effectiveness
                                of the alternative in the geographic
                                region of the applicant's intended use;
                                and
                                    ``(IV) State or local regulations
                                that may restrict use of the
                                alternative for the applicant's
                                intended use.
                    ``(B) Emergency events.--
                            ``(i) In general.--For each calendar year,
                        beginning with 2013, the Administrator,
                        pursuant to an application submitted by any
                        person, shall allow the production,
                        importation, and consumption in the United
                        States of methyl bromide--
                                    ``(I) for any use described in
                                subparagraph (A)(i)(I) in response to
                                an emergency event; and
                                    ``(II) in an amount necessary for
                                such use.
                            ``(ii) Limits on use per emergency event.--
                        The amount of methyl bromide allowed pursuant
                        to clause (i) for use per emergency event at a
                        specific location shall not exceed 20 metric
                        tons.
                            ``(iii) Limit on aggregate amount.--The
                        aggregate amount of methyl bromide allowed
                        pursuant to clause (i) for use in the United
                        States in a calendar year shall not exceed the
                        total amount authorized by the parties to the
                        Montreal Protocol pursuant to the Montreal
                        Protocol process for critical uses in the
                        United States in calendar year 2011.
                    ``(C) International obligations.--The Administrator
                shall take such actions as may be necessary to carry
                out this paragraph in accordance with the Montreal
                Protocol.
                    ``(D) Research.--For each calendar year, beginning
                with 2013, the Administrator shall take all appropriate
                actions within the authority of the Environmental
                Protection Agency to ensure that sufficient quantities
                of methyl bromide are available for research on methyl
                bromide alternatives for the agricultural sector.
                    ``(E) Adjustments to critical use nominations.--The
                Administrator shall review and, as appropriate, take
                action to adjust any critical use nomination that has
                been submitted to the Parties to the Montreal Protocol
                (for production, importation, or consumption of methyl
                bromide in the United States) if--
                            ``(i) a methyl bromide alternative is
                        removed from the United States market; and
                            ``(ii) on the basis of the availability of
                        such alternative, the Administrator denied, or
                        reduced the amount requested under, any
                        application for production, importation, or
                        consumption of methyl bromide for the year
                        covered by such nomination.
                    ``(F) Definitions.--In this paragraph:
                            ``(i) The term `approved critical use'
                        means a use that--
                                    ``(I) as of January 1, 2005, was an
                                approved critical use in appendix L to
                                subpart A of part 82 of title 40, Code
                                of Federal Regulations; or
                                    ``(II) during the period following
                                such date and ending on the date of
                                enactment of this clause, was added as
                                an approved critical use in such
                                appendix.
                            ``(ii) The term `critical use' means a
                        circumstance in which--
                                    ``(I) there are no technically and
                                economically feasible alternatives or
                                substitutes for methyl bromide
                                available that are acceptable from the
                                standpoint of environment and health
                                and are suitable to the crops and
                                circumstances involved; and
                                    ``(II) the lack of availability of
                                methyl bromide for a particular use
                                would result in significant market
                                disruption.
                            ``(iii) The term `emergency event' means a
                        situation--
                                    ``(I) that occurs at a farm,
                                nursery, food processing facility, or
                                commodities storage facility;
                                    ``(II) for which there is no
                                critical use exemption in effect for
                                such site, or for which there are not
                                sufficient quantities of methyl bromide
                                available under an existing critical
                                use exemption for such site, as
                                described in subparagraph (A); and
                                    ``(III) that requires the use of
                                methyl bromide to control a pest or
                                disease because there is no technically
                                and economically feasible alternative
                                to methyl bromide available for such
                                use.''.
    (b) Regulations.--Not later than 180 days after the date of
enactment of this Act, the Administrator of the Environmental
Protection Agency, acting through the Director of the Office of
Pesticide Programs, and in consultation with the Secretary of
Agriculture, shall--
            (1) issue such final regulations as may be necessary to
        implement the amendment made by subsection (a); and
            (2) include in such regulations--
                    (A) criteria for identifying an emergency event, as
                defined in section 604(h)(2)(D)(iii) of the Clean Air
                Act, as added by such amendment; and
                    (B) provisions to ensure that each application for
                use of methyl bromide in response to an emergency event
                under section 604(h)(2)(B) of the Clean Air Act, as
                added by such amendment, is approved or disapproved in
                a timely manner.

Summary: US Agricultural Sector Relief Act of 2012 - Amends the Clean Air Act to require the Administrator of the Environmental Protection Agency (EPA), pursuant to an application submitted by any person, to seek a critical use exemption under the Montreal Protocol to allow the production, importation, and consumption of methyl bromide: (1) for any approved critical use that is determined by the Administrator to be a critical use for the applicant, and (2) in the amount necessary for such use. Prohibits the Administrator from denying such an application or reducing the amount requested unless the Administrator: (1) has substantial evidence that there is a technically and economically feasible alternative available to the applicant for such use of methyl bromide, and (2) provides such evidence to the applicant in writing. Requires the Administrator, when evaluating the technical and economic feasibility of any alternative, to consider: (1) cost and commercial availability of the alternative, (2) demonstrated effectiveness of the alternative for the applicant's specific intended use, (3) demonstrated effectiveness of the alternative in the geographic region of the applicant's intended use, and (4) state or local regulations that may restrict use of the alternative for the applicant's intended use. Requires the Administrator, pursuant to an application, to allow the production, importation, and consumption of methyl bromide for any approved critical use in response to an emergency event, in an amount necessary for such use, not to exceed: (1) per emergency event at a specific location, 20 metric tons, or (2) in the aggregate for emergency use in the United Sates in a year, the total amount authorized pursuant to the Montreal Protocol process for critical uses in the United States in calendar year 2011. Requires the Administrator to ensure that sufficient quantities of methyl bromide are available for research on methyl bromide alternatives for the agricultural sector. Requires the Administrator to review and adjust as appropriate, any critical use nomination for production, importation, or consumption of methyl bromide in the United States that has been submitted to the Parties to the Montreal Protocol if: (1) a methyl bromide alternative is removed from the US market. And (2) on the basis of the availability of such alternative, the Administrator denied, or reduced the amount requested under, any application for production, importation, or consumption of methyl bromide for the year covered by such nomination.

To ensure the viability and competitiveness of the United States agricultural sector.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Enhancing Educational Opportunities
for all Students Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
                TITLE I--TITLE I OF THE ESEA PORTABILITY

Sec. 101. Title I portability.
  TITLE II--ALLOWANCE OF HOME SCHOOL EXPENSES AS QUALIFIED EDUCATION
                                EXPENSES

Sec. 201. Allowance of home school expenses as qualified education
                            expenses for purposes of a Coverdell
                            Education Savings Account.
Sec. 202. Elimination of Coverdell Education Savings Account
                            contribution limitation.
TITLE III--529 PROGRAMS FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES

Sec. 301. 529 programs for elementary and secondary education expenses.

                TITLE I--TITLE I OF THE ESEA PORTABILITY

SEC. 101. TITLE I PORTABILITY.

    Part A of title I of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 6311 et seq.) is amended by adding at the end the
following:

``SEC. 1128. TITLE I FUNDS FOLLOW THE LOW-INCOME CHILD STATE OPTION.

    ``(a) In General.--Notwithstanding any other provision of law and
to the extent permitted under State law, a State educational agency may
allocate grant funds under this part among the local educational
agencies in the State based on the number of eligible children enrolled
in the public schools served by each local educational agency and the
State-accredited private schools within each local educational agency's
geographic jurisdiction.
    ``(b) Eligible Child.--
            ``(1) Definition.--In this section, the term `eligible
        child' means a child aged 5 to 17, inclusive, from a family
        with an income below the poverty level on the basis of the most
        recent satisfactory data published by the Department of
        Commerce.
            ``(2) Criteria of poverty.--In determining the families
        with incomes below the poverty level for the purposes of this
        section, a State educational agency shall use the criteria of
        poverty used by the Census Bureau in compiling the most recent
        decennial census, as the criteria have been updated by
        increases in the Consumer Price Index for All Urban Consumers,
        published by the Bureau of Labor Statistics.
    ``(c) Student Enrollment in Public and Private Schools.--
            ``(1) Identification of eligible children.--On an annual
        basis, on a date to be determined by the State educational
        agency, each local educational agency that receives grant
        funding in accordance with subsection (a) shall inform the
        State educational agency of the number of eligible children
        enrolled in public schools served by the local educational
        agency and the State-accredited private schools within the
        local educational agency's geographic jurisdiction.
            ``(2) Allocation to local educational agencies.--Based on
        the identification of eligible children in paragraph (1), the
        State educational agency shall provide to a local educational
        agency an amount equal to the sum of the amount available for
        each eligible child in the State multiplied by the number of
        eligible children identified by the local educational agency
        under paragraph (1).
            ``(3) Distribution to schools.--Each local educational
        agency that receives funds under paragraph (2) shall distribute
        such funds to the public schools served by the local
        educational agency and State-accredited private schools within
        the local educational agency's geographic jurisdiction--
                    ``(A) based on the number of eligible children
                enrolled in such schools; and
                    ``(B) in a manner that would, in the absence of
                such Federal funds, supplement the funds made available
                from non-Federal resources for the education of pupils
                participating in programs under this subpart, and not
                to supplant such funds.''.

TITLE II--FURTHER CLARIFICATION OF COVERDELL EDUCATION SAVINGS ACCOUNTS

SEC. 201. ALLOWANCE OF HOME SCHOOL EXPENSES AS QUALIFIED EDUCATION
              EXPENSES FOR PURPOSES OF A COVERDELL EDUCATION SAVINGS
              ACCOUNT.

    (a) In General.--Paragraph (3) of section 530(b) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
                    ``(C) Private school.--For purposes of this
                section, the term `private school' includes any home
                school that meets the requirements of State law
                applicable to such home schools, whether or not such
                school is deemed a private school for purposes of State
                law.''.
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2013.

SEC. 202. ELIMINATION OF COVERDELL EDUCATION SAVINGS ACCOUNT
              CONTRIBUTION LIMITATION.

    (a) In General.--Subparagraph (A) of section 530(b)(1) of the
Internal Revenue Code of 1986 is amended by inserting ``or'' at the end
of clause (i), by striking ``or'' at the end of clause (ii) and
inserting a period, and by striking clause (iii).
    (b) Prohibition on Excess Contributions.--Subsection (b) of section
530 of such Code is amended by adding at the end the following new
paragraph:
            ``(5) Prohibition on excess contributions.--A program shall
        not be treated as a Coverdell education savings account unless
        it provides adequate safeguards to prevent contributions on
        behalf of a designated beneficiary in excess of those necessary
        to provide for the qualified education expenses of the
        beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

TITLE III--529 PROGRAMS FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES

SEC. 301. 529 PROGRAMS FOR PRE-KINDERGARTEN, ELEMENTARY, AND SECONDARY
              EDUCATION EXPENSES.

    (a) In General.--Paragraph (3) of section 529(e) of the Internal
Revenue Code of 1986 is amended--
            (1) by redesignating subparagraph (B) as subparagraph (C);
            (2) by striking ``Qualified higher education expenses'' and
        all that follows through ``The term `qualified higher education
        expenses' means--'' and inserting the following: ``Qualified
        education expenses.--
                    ``(A) In general.--The term `qualified education
                expenses' means--
                            ``(i) qualified higher education expenses,
                        and
                            ``(ii) qualified pre-kindergarten,
                        elementary, and secondary education expenses.
                    ``(B) Qualified higher education expenses.--The
                term `qualified higher education expenses' means''; and
            (3) by adding at the end the following new subparagraphs:
                    ``(D) Qualified pre-kindergarten, elementary, and
                secondary education expenses.--The term `qualified pre-
                kindergarten, elementary, and secondary education
                expenses' means--
                            ``(i) expenses for tuition, fees, academic
                        tutoring, special needs services in the case of
                        a special needs beneficiary, books, supplies,
                        and other equipment which are incurred in
                        connection with the enrollment or attendance of
                        the designated beneficiary of the trust as a
                        pre-kindergarten, elementary, or secondary
                        school student at a public, private, or
                        religious school,
                            ``(ii) expenses for room and board,
                        uniforms, transportation, and supplementary
                        items and services (including extended day
                        programs) which are required or provided by a
                        public, private, or religious school in
                        connection with such enrollment or attendance,
                        and
                            ``(iii) expenses for the purchase of any
                        computer technology or equipment (as defined in
                        section 170(e)(6)(F)(i)) or Internet access and
                        related services, if such technology,
                        equipment, or services are to be used by the
                        beneficiary and the beneficiary's family during
                        any of the years the beneficiary is in school.
                Clause (iii) shall not include expenses for computer
                software designed for sports, games, or hobbies unless
                the software is predominantly educational in nature.
                    ``(E) School.--The term `school' means any school
                which provides pre-kindergarten, elementary, or
                secondary education (pre-kindergarten through grade
                12), as determined under State law. Such a school shall
                be treated as an eligible educational institution for
                purposes of subsection (b).''.
    (b) Conforming Amendments.--Section 529 of such Code is amended by
striking ``qualified higher education'' each place it appears in
subsections (b) and (c) and inserting ``qualified education''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.

Summary: Enhancing Educational Opportunities for all Students Act - Amends the Elementary and Secondary Education Act of 1965 to allow a state educational agency to allocate grant funds among local educational agencies based on the number of eligible children nbsp. Enrolled in the public schools and the state-accredited private schools within each local agency's geographic jurisdiction. Amends the Internal Revenue Code to: (1) allow payment of home school expenses from Coverdell education savings accounts. (2) remove the dollar limitation on contributions to Coverdell education savings accounts and require such accounts to provide adequate safeguards to prevent contributions from exceeding the amount necessary to provide for the qualified education expenses of the account beneficiary. And (3) allow tax-exempt qualified tuition programs to pay qualified pre-kindergarten, elementary, and secondary education expenses.