SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Microbicide Development Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Women and girls are the new face of HIV/AIDS, and are
        increasingly affected by the disease in every region of the
        world. As of 2006, nearly half of the 37,200,000 adults living
        with HIV and AIDS worldwide were women. In sub-Saharan Africa,
        that proportion was 59 percent.
            (2) Because of their social and biological vulnerabilities,
        young women are particularly at risk of HIV infection. In sub-
        Saharan Africa, the prevalence of HIV/AIDS is three times
        higher among women ages 15 to 24 than it is among men in that
        same age group.
            (3) Women infected with HIV can transmit the infection to
        their infants during pregnancy, labor, delivery, or breast-
        feeding. The most effective way to interrupt mother-to-child
        transmission is to ensure that mothers are not infected in the
        first place.
            (4) Many women who become infected with HIV have just one
        sexual partner--their husband. Marriage is not necessarily
        effective protection against HIV, because to protect themselves
        from HIV, women have to rely on their male partners to be
        faithful or to use condoms. Many women, especially in the
        developing world, are unable to insist on mutual monogamy or
        negotiate condom use, particularly in long-term relationships.
            (5) Scientists are working on a promising new prevention
        tool that could slow down the spread of the HIV/AIDS epidemic--
        microbicides. Formulated as gels, creams, tablets or rings,
        microbicides are being designed to stop the transmission of the
        pathogens that cause AIDS and other sexually transmitted
        infections (referred to in this section as ``STIs'').
        Microbicides could allow a woman to protect herself from
        disease.
            (6) Couples need a method of HIV protection that will allow
        them to conceive a child and start a family. No existing HIV
        prevention method also allows conception. Some microbicides in
        development may allow women to become pregnant while at the
        same time protecting them from infection.
            (7) According to UNICEF, worldwide, the lack of HIV/AIDS
        prevention and treatment has left over 15,000,000 children as
        orphans. Of these, more than 12,000,000 live in sub-Saharan
        Africa. The number of AIDS orphans in sub-Saharan Africa alone
        is expected to grow to nearly 16,000,000 by 2010.
            (8) HIV prevention tools like microbicides could also be
        valuable for women in the United States, who account for an
        increasing proportion of new HIV and AIDS cases among
        Americans. Minority women in the United States are particularly
        affected. Both African-American and Latina women account for a
        disproportionate number of new AIDS cases, and HIV/AIDS was the
        leading cause of death in 2002 for African-American women ages
        25 to 34.
            (9) With nearly 20,000,000 new cases of sexually
        transmitted infections occurring every year, the United States
        has the highest STI rates of any industrialized nation. Like
        HIV, STIs pose significant health threats and costs, with young
        people and women bearing a disproportionate burden. Nearly half
        of new STI cases each year occur in people under 25 years of
        age with women both more vulnerable to infection and more
        likely to experience serious and lasting health consequences
        when they do become infected. Some microbicides could help
        prevent STIs.
            (10) HIV/AIDS threatens national and global security.
        Beyond its burdens on individuals, families, and communities,
        the pandemic reduces economic growth, decimates health budgets,
        undermines civil society, and burdens the armed forces of many
        nations, including the United States military.
            (11) The microbicide field has gained considerable
        scientific momentum. Several first-generation products are in
        large-scale human trials to measure effectiveness, and new
        products based on recent advances in HIV treatment are well
        into safety trials.
            (12) Microbicides are a public health good with potential
        for large social benefits but limited economic incentives for
        private investment, so that public funding is required to fill
        the gap. As is the case for vaccines and other public goods,
        microbicide development must depend heavily on government
        leadership and investment.
            (13) The Federal Government needs to make a strong
        commitment to microbicide research and development. Three
        agencies, the National Institutes of Health, Centers for
        Disease Control and Prevention, and United States Agency for
        International Development, have played important roles in the
        progress to date, and each makes a valuable and unique
        contribution. As the primary Federal agency for conducting and
        supporting medical research and the largest single Federal
        Government contributor to microbicide research, the National
        Institutes of Health supports the Microbicide Trials Network as
        well as other important research activities. The United States
        Agency for International Development sustains strong
        partnerships with public and private organizations working on
        microbicide research, including trials in developing countries
        where its experience is extensive, and is well positioned to
        facilitate introduction of microbicides once available. The
        Centers for Disease Control and Prevention has a long history
        of conducting field trials in developing countries, but the
        extent of its current engagement remains quite limited.
            (14) According to the National Institutes of Health's
        strategic plan, microbicides may provide ``one of the most
        promising primary preventative interventions that could be
        safe, effective, readily available, affordable, and widely
        acceptable''. In a recent report to Congress, the United States
        Agency for International Development states that ``the US
        government is firmly committed to accelerating the development
        of safe and effective microbicides to prevent HIV''. In
        addition, the President's Emergency Plan for AIDS Relief
        recognizes the urgency of developing safe and effective
        microbicides.
            (15) The National Institutes of Health, United States
        Agency for International Development, and the Centers for
        Disease Control and Prevention have expanded their microbicide
        portfolios, but overall Federal leadership and coordination is
        required to eliminate costly inefficiencies and unproductive
        duplication of effort.
            (16) HIV prevention options available as of 2006 are
        insufficient in general. Most critically, they fail to
        recognize women's particular needs and vulnerabilities. If
        women are to have a genuine opportunity to protect themselves,
        their best option is the rapid development of new HIV-
        prevention technologies like microbicides, which women can
        initiate.

   TITLE I--MICROBICIDE RESEARCH AT THE NATIONAL INSTITUTES OF HEALTH

SEC. 101. OFFICE OF AIDS RESEARCH; PROGRAM REGARDING MICROBICIDES FOR
              PREVENTING TRANSMISSION OF HIV/AIDS AND OTHER DISEASES.

    Subpart I of part D of title XXIII of the Public Health Service Act
(42 U.S.C. 300cc-40 et seq.) is amended by inserting after section 2351
the following:

``SEC. 2351A. MICROBICIDES FOR PREVENTING TRANSMISSION OF HIV/AIDS AND
              OTHER DISEASES.

    ``(a) Federal Strategic Plan.--
            ``(1) In general.--The Director of the Office of AIDS
        Research shall--
                    ``(A) expedite the implementation of a Federal
                strategic plan for the conduct and support of
                microbicide research and development; and
                    ``(B) annually review and, as appropriate, revise
                such plan, to prioritize funding and activities in
                terms of their scientific urgency.
            ``(2) Coordination.--In implementing, reviewing, and
        prioritizing elements of the plan described under paragraph
        (1), the Director of the Office of AIDS Research shall
        coordinate with--
                    ``(A) other Federal agencies, including the
                Director of the Centers for Disease Control and
                Prevention and the Administrator of the United States
                Agency for International Development, involved in
                microbicide research;
                    ``(B) the microbicide research and development
                community; and
                    ``(C) health advocates.
    ``(b) Expansion and Coordination of Activities.--The Director of
the Office of AIDS Research, acting in coordination with relevant
institutes and offices, shall expand, intensify, and coordinate the
activities of all appropriate institutes and components of the National
Institutes of Health with respect to research and development of
microbicides to prevent the transmission of the human immunodeficiency
virus (`HIV') and other sexually transmitted infections.
    ``(c) Microbicide Development Branch.--In carrying out subsection
(b), the Director of the National Institute of Allergy and Infectious
Diseases shall establish within the Division of AIDS in the Institute,
a clearly defined organizational branch charged with carrying out
microbicide research and development. In establishing such branch, the
Director shall ensure that there are a sufficient number of employees
dedicated to carrying out its mission.
    ``(d) Microbicide Clinical Trials.--In carrying out subsection (c),
the Director of the National Institute of Allergy and Infectious
Diseases shall assign priority to ensuring adequate funding and support
for the Microbicide Trials Network and other programs for supporting
microbicides clinical trials, with particular emphasis on
implementation of trials leading to product licensure.
    ``(e) Reports to Congress.--
            ``(1) In general.--Not later than 6 months after the date
        of enactment of the Microbicide Development Act, and annually
        thereafter, the Director of the Office of AIDS Research shall
        submit to the appropriate committees of Congress a report that
        describes the strategies being implemented by the Federal
        Government regarding microbicide research and development.
            ``(2) Contents of reports.--Each report submitted under
        paragraph (1) shall include--
                    ``(A) a description of activities with respect to
                microbicide research and development conducted and
                supported by the Federal Government;
                    ``(B) a summary and analysis of the expenditures
                made by the Director of the Office of AIDS Research
                during the preceding year for activities with respect
                to microbicide-specific research and development,
                including basic research, preclinical product
                development, clinical trials, and behavioral science;
                and
                    ``(C) a description and evaluation of the progress
                made, during the preceding year, toward the development
                of effective microbicides.
            ``(3) Appropriate committees of congress defined.--In this
        subsection, the term `appropriate committees of Congress' means
        the Committee on Health, Education, Labor, and Pensions and the
        Committee on Appropriations of the Senate and the Committee on
        Energy and Commerce and the Committee on Appropriations of the
        House of Representatives.
    ``(f) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary for each fiscal year to
carry out this section.''.

 TITLE II--MICROBICIDE RESEARCH AT THE CENTERS FOR DISEASE CONTROL AND
                               PREVENTION

SEC. 201. MICROBICIDES FOR PREVENTING TRANSMISSION OF HIV/AIDS AND
              OTHER DISEASES.

    Part B of title III of the Public Health Service Act (42 U.S.C. 243
et seq.) is amended by inserting after section 317S the following:

``SEC. 317T. MICROBICIDES FOR PREVENTING TRANSMISSION OF HIV/AIDS AND
              OTHER DISEASES.

    ``(a) Development and Implementation of the Centers for Disease
Control and Prevention's Microbicide Agenda.--The Director of the
Centers for Disease Control and Prevention shall fully implement such
Centers' microbicide agenda to support microbicide research and
development. Such an agenda shall include--
            ``(1) conducting laboratory research in preparation for,
        and support of, clinical microbicide trials; and
            ``(2) conducting behavioral research in preparation for,
        and support of, clinical microbicide trials.
    ``(b) Personnel.--The Centers for Disease Control and Prevention
shall ensure that there are sufficient numbers of dedicated employees
for carrying out the microbicide agenda under subsection (a).
    ``(c) Report to Congress.--
            ``(1) In general.--Not later than 1 year after the date of
        enactment of the Microbicide Development Act, and annually
        thereafter, the Director of the Centers for Disease Control and
        Prevention shall submit to the appropriate committees of
        Congress, a report on the strategies being implemented by the
        Centers for Disease Control and Prevention with respect to
        microbicide research and development. Such report shall be
        submitted alone or as part of the overall Federal strategic
        plan on microbicides compiled annually by the National
        Institutes of Health Office of AIDS Research as required under
        section 2351A.
            ``(2) Contents of report.--Such report shall include--
                    ``(A) a description of activities with respect to
                microbicides conducted or supported by the Director of
                the Centers for Disease Control and Prevention;
                    ``(B) a summary and analysis of the expenditures
                made by such Director during the preceding year, for
                activities with respect to microbicide-specific
                research and development, including the number of
                employees of such Centers involved in such activities;
                and
                    ``(C) a description and evaluation of the progress
                made, during the preceding year, toward the development
                of effective microbicides.
            ``(3) Appropriate committees of congress defined.--For the
        purposes of this subsection, the term `appropriate committees
        of Congress' means the Committee on Health, Education, Labor,
        and Pensions and the Committee on Appropriations of the Senate
        and the Committee on Energy and Commerce and the Committee on
        Appropriations of the House of Representatives.
    ``(d) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary for each fiscal year to
carry out this section.''.

 TITLE III--MICROBICIDE RESEARCH AND DEVELOPMENT AT THE UNITED STATES
                  AGENCY FOR INTERNATIONAL DEVELOPMENT

SEC. 301. MICROBICIDES FOR PREVENTING TRANSMISSION OF HIV/AIDS AND
              OTHER DISEASES.

    Section 104A of the Foreign Assistance Act of 1961 (22 U.S.C.
2151b-2) is amended by adding at the end the following new subsection:
    ``(h) Microbicides for Preventing Transmission of HIV/AIDS and
Other Diseases.--
            ``(1) Development and implementation of the microbicide
        agenda.--The President shall direct the head of the Office of
        HIV/AIDS of the United States Agency for International
        Development, in conjunction with other offices of such Agency,
        to develop and implement a program to support the development
        of microbicides for the prevention of the transmission of HIV/
        AIDS and other diseases, and facilitate wide-scale availability
        of such products after such development.
            ``(2) Staffing.--The head of the Office of HIV/AIDS shall
        ensure that the Agency has a sufficient number of dedicated
        employees to carry out the microbicide agenda.
            ``(3) Reports to congress.--
                    ``(A) In general.--Not later than one year after
                the date of enactment of the Microbicide Development
                Act, and annually thereafter, the President shall
                submit to the appropriate congressional committees a
                report on the activities of the Agency to carry out the
                microbicide agenda and on any other activities carried
                out by the Agency related to microbicide research and
                development.
                    ``(B) Contents of report.--Each report submitted
                under subparagraph (A) shall include--
                            ``(i) a description of activities with
                        respect to microbicides conducted or supported
                        by the Agency;
                            ``(ii) a summary and analysis of the
                        expenditures made by the Agency during the
                        preceding year for activities with respect to
                        microbicide-specific research and development,
                        including the number of employees of the Agency
                        who are involved in such activities; and
                            ``(iii) a description and evaluation of the
                        progress made during the preceding year toward
                        the development of effective microbicides,
                        including activities in support of eventual
                        product access.
                    ``(C) Consultation.--The President shall consult
                with the Director of the Office of AIDS Research of the
                National Institutes of Health in preparing the report
                required under subparagraph (A).
                    ``(D) Appropriate congressional committees
                defined.--In this paragraph, the term `appropriate
                congressional committees' means the Committee on
                Foreign Affairs and the Committee on Appropriations of
                the House of Representatives and the Committee on
                Foreign Relations and the Committee on Appropriations
                of the Senate.
            ``(4) Authorization of appropriations.--There are
        authorized to be appropriated to the Agency such sums as may be
        necessary for each fiscal year to carry out this subsection.''.

Summary: Microbicide Development Act - Amends the Public Health Service Act to require the Director of the Office of AIDS Research to: (1) expedite the implementation of the federal strategic plan for the conduct and support of microbicide research and development. And (2) expand, intensify, and coordinate all activities with respect to research and development of microbicides to prevent the transmission of HIV and other sexually transmitted diseases. Requires the Director of the National Institute of Allergy and Infectious Diseases to: (1) establish within the Division of AIDS an organizational branch to carry out microbicide research and development. And (2) assign priority to ensuring adequate funding and support for the Microbicide Trials Network and other programs for supporting microbicides clinical trials. Requires the Director of the Centers for Disease Control and Prevention (CDC) to fully implement the CDC's microbicide agenda to support microbicide research and development. Requires the President to direct the head of the Office of HIVAIDS of the US Agency for International Development (USAID) to develop and implement a program to support the development of microbicides products for the prevention of the transmission of HIVAIDS and other diseases and facilitate wide-scale availability of such products.

To amend the Public Health Service Act with respect to facilitating the development of microbicides for preventing transmission of HIV/AIDS and other diseases, and for other purposes.


SECTION 1. SHORT TITLE; FINDINGS; PURPOSE.

    (a) Short Title.--This Act may be cited as the ``American Indian
Equal Justice Act''.
    (b) Findings.--Congress finds that--
            (1) a universal principle of simple justice and accountable
        government requires that all persons be afforded legal remedies
        for violations of their legal rights;
            (2) the fifth amendment of the Constitution builds upon
        that principle by guaranteeing that ``. . . no person shall be
        deprived of life, liberty, or property without due process of
        law'';
            (3) sovereign immunity, a legal doctrine that has its
        origins in feudal England when it was policy that the ``King
        could do no wrong'', affronts that principle and is
        incompatible with the rule of law in democratic society;
            (4) for more than a century, the Government of the United
        States and the States have dramatically scaled back the
        doctrine of sovereign immunity without impairing their dignity,
        sovereignty, or ability to conduct valid government policies;
            (5) the only remaining governments in the United States
        that maintain and assert the full scope of immunity from
        lawsuits are Indian tribal governments;
            (6) according to the 1990 decennial census conducted by the
        Bureau of the Census, nearly half of the individuals residing
        on Indian reservations are non-Indian;
            (7) for the non-Indian individuals referred to in paragraph
        (6) and the thousands of people of the United States, Indian
        and non-Indian, who interact with tribal governments everyday,
        the rights to due process and legal remedy are constantly at
        risk because of tribal immunity;
            (8) by providing a complete shield from legal claims, the
        doctrine of sovereign immunity frustrates justice and provokes
        social tensions and turmoil inimical to social peace;
            (9) the Supreme Court has affirmed that Congress has clear
        and undoubted constitutional authority to define, limit, or
        waive the immunity of Indian tribes; and
            (10) it is necessary to address the issue referred to in
        paragraph (9) in order to--
                    (A) secure the rights provided under the
                Constitution for all persons; and
                    (B) uphold the principle that no government should
                be above the law.
    (c) Purpose.--The purpose of this Act is to assist in ensuring due
process and legal rights throughout the United States and to strengthen
the rule of law by making Indian tribal governments subject to judicial
review with respect to certain civil matters.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Indian tribe.--The term ``Indian tribe'' means any
        Indian tribe or band with a governing body duly recognized by
        the Secretary of the Interior.
            (2) Tribal immunity.--The term ``tribal immunity'' means
        the immunity of an Indian tribe from jurisdiction of the
        courts, judicial review of an action of that Indian tribe, and
        other remedies.

SEC. 3. COLLECTION OF STATE TAXES.

    Section 1362 of title 28, United States Code, is amended--
            (1) by inserting ``(a)'' before ``The district courts'';
            (2) by inserting ``(referred to in this section as an
        `Indian tribe')'' after ``Interior''; and
            (3) by adding at the end the following:
    ``(b)(1) An Indian tribe, tribal corporation, or member of an
Indian tribe, shall collect, and remit to a State, any excise, use, or
sales tax imposed by the State on nonmembers of the Indian tribe as a
consequence of the purchase of goods or services by the nonmember from
the Indian tribe, tribal corporation, or member.
    ``(2) A State may bring an action in a district court of the United
States to enforce the requirements under paragraph (1).
    ``(3) To the extent necessary to enforce this subsection with
respect to an Indian tribe, tribal corporation, or member of an Indian
tribe, the tribal immunity of that Indian tribe, tribal corporation, or
member is waived.''.

SEC. 4. INDIAN TRIBES AS DEFENDANTS.

    (a) Provisions To Parallel the Provisions That Are Popularly Known
as the Tucker Act.--Section 1362 of title 28, United States Code, as
amended by section 3, is further amended by adding at the end the
following:
    ``(c)(1) The district courts of the United States shall have
original jurisdiction in any civil action or claim against an Indian
tribe, with respect to which the matter in controversy arises under the
Constitution, laws, or treaties of the United States.
    ``(2) The district courts shall have jurisdiction of any civil
action or claim against an Indian tribe for liquidated or unliquidated
damages for cases not sounding in tort that involve any contract made
by the governing body of the Indian tribe or on behalf of an Indian
tribe.
    ``(d) Subject to the provisions of chapter 171A, the district
courts shall have jurisdiction of civil actions in claims against an
Indian tribe for money damages, accruing on or after the date of
enactment of the American Indian Equal Justice Act for injury or loss
of property, personal injury, or death caused by the negligent or
wrongful act or omission of an Indian tribe under circumstances in
which the Indian tribe, if a private individual or corporation would be
liable to the claimant in accordance with the law of the State where
the act or omission occurred.
    ``(e) To the extent necessary to enforce this section, the tribal
immunity (as that term is defined in section 2 of the American Indian
Equal Justice Act) of the Indian tribe (as that term is defined in such
section 2) involved is waived.''.

SEC. 5. TORT CLAIMS PROCEDURE.

    (a) In General.--Part 6 of title 28, United States Code, is amended
by inserting after chapter 171 the following:

              ``CHAPTER 171A--INDIAN TORT CLAIMS PROCEDURE

``Sec.
``2691. Definitions.
``2692. Liability of Indian tribes.
``2693. Compromise.
``2694. Exceptions; waiver.
``Sec. 2691. Definitions
    ``In this chapter:
            ``(1)(A) Subject to subparagraph (B), the term `employee of
        an Indian tribe' includes--
                    ``(i) an officer or employee of an Indian tribe;
                and
                    ``(ii) any person acting on behalf of an Indian
                tribe in an official capacity, temporarily or
                permanently, whether with or without compensation
                (other than an employee of the Federal Government or
                the government of a State or political subdivision
                thereof who is acting within the scope of the
                employment of that individual).
            ``(B) The term includes an individual who is employed by an
        Indian tribe to carry out a self-determination contract (as
        that term is defined in section 4(j) of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C.
        450b(j))).
            ``(2) The term `Indian tribe' means any Indian tribe or
        band with a governing body duly recognized by the Secretary of
        the Interior.
``Sec. 2692. Liability of Indian tribes
    ``(a) An Indian tribe shall be liable, relating to tort claims, in
the same manner and to the same extent, as a private individual or
corporation under like circumstances, but shall not be liable for
interest before judgment or for punitive damages.
    ``(b) In any case described in subsection (a) in which a death was
caused and the law of the State where the act or omission complained of
occurred provides for punitive damages, the Indian tribe shall, in lieu
of being liable for punitive damages, be liable for actual or
compensatory damages resulting from that death to each person on behalf
of whom action was brought.
``Sec. 2693. Compromise
    ``The governing body of an Indian tribe or a designee of that
governing body may arbitrate, compromise, or settle any claim
cognizable under section 1362(d).
``Sec. 2694. Exceptions; waiver
    ``(a) The provisions of this chapter and section 1362(d) shall not
apply to any case relating to a controversy relating to membership in
an Indian tribe.
    ``(b) With respect to an Indian tribe, to the extent necessary to
carry out this chapter, the tribal immunity (as that term is defined in
section 2 of the American Indian Equal Justice Act) of that Indian
tribe is waived.''.
    (b) Clerical Amendment.--The table of chapters for title 28, United
States Code, is amended by inserting after the item relating to chapter
171 the following:

``171A. Indian Tort Claims Procedure........................    2691''.

SEC. 6. INDIAN TRIBES AS DEFENDANTS IN STATE COURTS.

    (a) Consent to Suit in State Court.--Consent is hereby given to
institute a civil cause of action against an Indian tribe in a court of
general jurisdiction of the State, on a claim arising within the State,
including a claim arising on an Indian reservation or Indian country,
in any case in which the cause of action--
            (1) arises under Federal law or the law of a State; and
            (2) relates to--
                    (A) tort claims; or
                    (B) claims for cases not sounding in tort that
                involve any contract made by the governing body of an
                Indian tribe or on behalf of an Indian tribe.
    (b) Tort Claims.--In any action brought in a State court for a tort
claim against an Indian tribe, that Indian tribe shall be liable to the
same extent as a private individual or corporation under like
circumstances, but shall not be liable for interest prior to judgment
or for punitive damages.
    (c) Federal Consent.--Notwithstanding the provisions of the Act of
August 15, 1953 (67 Stat. 588 et seq., chapter 505), section 1360 of
title 28, United States Code, and sections 401 through 404 of the Civil
Rights Act of 1968 (25 U.S.C. 1321 through 1324) and section 406 of
such Act (25 U.S.C. 1326) that require the consent of an Indian tribe
for a State to assume jurisdiction over matters of civil law, this
section constitutes full and complete consent by the United States for
a State court to exercise jurisdiction over any claim referred to in
subsection (a).
    (d) Removal.--An action brought under this section--
            (1) shall not be removable under section 1441 of title 28,
        United States Code; and
            (2) shall be considered to meet the requirements for an
        exception under section 1441(a) of title 28, United States
        Code.

SEC. 7. INDIAN CIVIL RIGHTS.

    Title II of the Civil Rights Act of 1968 (commonly known as the
``Indian Civil Rights Act'') (25 U.S.C. 1301 et seq.) is amended by
adding at the end the following:

``SEC. 204. ENFORCEMENT.

    ``The district courts of the United States shall have jurisdiction
in any civil rights action alleging a failure to comply with rights
secured by the requirements under this title. With respect to an Indian
tribe, to the extent necessary to enforce this title, the tribal
immunity of that Indian tribe (as that term is defined in section 2 of
the American Indian Equal Justice Act) is waived.''.

SEC. 8. APPLICABILITY.

    This Act and the amendments made under this Act shall apply to
cases commenced against an Indian tribe on or after the date of
enactment of this Act.

Summary: American Indian Equal Justice Act - Amends Federal law concerning the jurisdiction of US district courts to make it a requirement that an Indian tribe, tribal corporation, or member of an Indian tribe collect and remit to a State any excise, use, or sales tax imposed by the State on nonmembers of the Indian tribe as a consequence of the purchase of goods or services by nonmembers from the Indian tribe, tribal corporation, or member. Permits a State to bring an action in a US district court to enforce the requirement. Grants US district courts: (1) original jurisdiction in any civil action or claim against an Indian tribe, in matters arising under the Constitution, laws, or treaties of the United States. (2) jurisdiction of any civil action or claim against an Indian tribe for liquidated or unliquidated damages for cases not sounding in tort that involve any contract made by the governing body of the Indian tribe or on behalf of an Indian tribe. And (3) subject to Indian tribe tort claims procedure provisions under this Act, jurisdiction of civil actions in claims against an Indian tribe for money damages, accruing on or after the enactment of this Act for loss of property, personal injury, or death caused by the negligent or wrongful act or omission of an Indian tribe under circumstances in which the Indian tribe, if it were a private individual or corporation, would be liable to the claimant in accordance with the law of the State where the act or omission occurred. Sets forth Indian tort claims procedure provisions. Excepts any case relating to a controversy about membership in an Indian tribe. Grants consent to institute a civil cause of action against an Indian tribe in a State court on a claim arising within the State, including a claim arising on an Indian reservation or Indian country, in any case in which the cause of action: (1) arises under Federal or State law. And (2) relates to tort claims or claims not sounding in tort that involve any contract made by the governing body of an Indian tribe on or behalf of a tribe. Provides, in any tort action brought in a State court against an Indian tribe, for that tribe to be liable to the same extent as a private individual or corporation under like circumstances, but not to be liable for interest prior to judgment or for punitive damages. Amends title II of the Civil Rights Act of 1968 to grant US district courts jurisdiction in any civil rights action alleging a failure to comply with rights secured by the requirements under such title.

American Indian Equal Justice Act


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Displaced Older Worker Assistance
Act of 2001''.

SEC. 2. EXCLUSION FROM INCOME OF SEVERANCE PAYMENT AMOUNTS.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by redesignating section 139 as section
139A and by inserting after section 138 the following new section:

``SEC. 139. SEVERANCE PAYMENTS.

    ``(a) In General.--In the case of an individual, gross income shall
not include any qualified severance payment.
    ``(b) Limitations.--
            ``(1) Amount.--The amount to which the exclusion under
        subsection (a) applies shall not exceed--
                    ``(A) $15,000, with respect to any separation from
                employment, reduced by
                    ``(B) the aggregate amount excluded from gross
                income under subsection (a) in prior taxable years.
            ``(2) Years to which exclusion applies.--No qualified
        severance payment shall be excluded from gross income under
        subsection (a) unless such payment is received in the taxable
        year in which separation from employment occurs or in one of
        the two succeeding taxable years.
    ``(c) Qualified Severance Payment.--For purposes of this section,
the term `qualified severance payment' means any payment received by an
individual if--
            ``(1) such payment was paid by such individual's employer
        on account of such individual's separation from employment, and
            ``(2) such individual received a written notice from such
        employer indicating that such payment is a severance payment.''
    (b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of such Code is amended by striking the item
relating to section 139 and inserting the following new items:

                              ``Sec. 139. Severance payments.
                              ``Sec. 139A. Cross references to other
                                        Acts.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.

SEC. 3. REFUNDABLE CREDIT FOR RETRAINING EXPENSES FOR CERTAIN OLDER
              LONG-TIME EMPLOYEES WHO ARE LAID OFF.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 35 as section 36 and by inserting
after section 34 the following new section:

``SEC. 35. RETRAINING EXPENSES FOR CERTAIN OLDER LONG-TIME EMPLOYEES
              WHO ARE LAID OFF.

    ``(a) Allowance of Credit.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by this
subtitle an amount equal to the qualified job training expenses which
are paid or incurred during the taxable year.
    ``(b) Maximum Credit.--The amount of qualified job training
expenses of an individual which may be taken into account under
subsection (a) with respect to a reduction in a work force for the
taxable year shall not exceed $2,000, reduced by the amount of such
expenses which were taken into account under subsection (a) (or would
have been so taken into account but for subsection (c)) with respect to
such reduction for all prior taxable years.
    ``(c) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The dollar amount contained in
        subsection (b) shall be reduced (but not below zero) by an
        amount which bears the same ratio to such limitation as--
                    ``(A) the excess of--
                            ``(i) the taxpayer's adjusted gross income
                        for such taxable year, over
                            ``(ii) the applicable dollar amount, bears
                        to
                    ``(B) $20,000.
            ``(2) Rounding.--Any amount determined under paragraph (1)
        which is not a multiple of $10 shall be rounded to the next
        lowest $10.
            ``(3) Applicable dollar amount.--For purposes of this
        subsection, the term `applicable dollar amount' means--
                    ``(A) in the case of a taxpayer filing a joint
                return, $100,000,
                    ``(B) in the case of any other taxpayer (other than
                a married individual filing a separate return),
                $75,000, and
                    ``(C) in the case of a married individual filing a
                separate return, $50,000.
        A rule similar to the rule of section 219(g)(4) shall apply for
        purposes of this paragraph.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual'
        means any individual if--
                    ``(A) during the taxable year or the preceding
                taxable year, such individual separated from employment
                in connection with a reduction in the work force of
                such individual's employer (other than a seasonal
                reduction), and
                    ``(B) as of the date of such separation, such
                individual had attained age 50.
            ``(2) Qualified job training expenses.--
                    ``(A) In general.--The term `qualified job training
                expenses' means--
                            ``(i) tuition and fees required for the
                        enrollment or attendance of the eligible
                        individual--
                                    ``(I) at an eligible educational
                                institution, or
                                    ``(II) in an applicable training
                                program,
                            ``(ii) fees, books, supplies, and equipment
                        required for an eligible individual for--
                                    ``(I) courses of instruction at an
                                eligible educational institution, or
                                    ``(II) an applicable training
                                program, and
                            ``(iii) a reasonable allowance for meals
                        and lodging while attending an eligible
                        educational institution or an applicable
                        training program.
                    ``(B) Eligible educational institution.--The term
                `eligible educational institution' means--
                            ``(i) an institution of higher education
                        (as defined in section 101 or 102 of the Higher
                        Education Act of 1965), or
                            ``(ii) an area vocational technical
                        education school (as defined in subparagraph
                        (C) or (D) of section 3(3) of the Carl D.
                        Perkins Vocational and Technical Education Act
                        of 1998) to the extent such school is located
                        within any State (as defined in section 3 of
                        such Act).
                    ``(C) Applicable training program.--The term
                `applicable training program' means--
                            ``(i) any program under the Carl D. Perkins
                        Vocational and Technical Education Act of 1998,
                        chapter 5 of subtitle B of title I of the
                        Workforce Investment Act of 1998, or the
                        Wagner-Peyser Act, and
                            ``(ii) any training program approved under
                        section 236 of the Trade Act of 1974.''
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United
        States Code, is amended by inserting ``from section 35 of such
        Code, or'' after ``1978,''.
            (2) The table of sections for subpart C of part IV of
        subchapter A of chapter 1 of such Code is amended by striking
        the last item and inserting the following new items:

                              ``Sec. 35. Retraining expenses for
                                        certain older long-time
                                        employees who are laid off.
                              ``Sec. 36. Overpayments of tax.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.

SEC. 4. STUDY ON SPECIAL NEEDS OF DISPLACED OLDER WORKERS.

    (a) In General.--The Comptroller General of the United States, in
collaboration with the Secretary of Labor and the head of any other
Federal agency offering a job training or retraining program, shall
conduct a study on the special needs of displaced older workers. The
study shall--
            (1) examine the unique differences in needs and challenges
        that older workers face when finding a new job after a layoff
        or work separation in comparison to younger workers facing such
        challenges;
            (2) include an assessment of whether existing Federal job
        training or retraining programs adequately serve and meet the
        special needs and challenges of older workers;
            (3) include an assessment of whether older workers are
        disproportionately impacted by job losses attributable to
        international trade; and
            (4) include an assessment of the financial incentives for
        typical private firms to invest in worker training for older
        workers in comparison to such incentives for younger workers.
    (b) Submission of Reports to Congress.--
            (1) Final report.--Not later than 2 years after the date of
        the enactment of this Act, the Comptroller General shall submit
        to the Congress a report on the study required by subsection
        (a). The report shall include such legislative and
        administrative recommendations as the Comptroller General
        determines are necessary or appropriate to improve the
        effectiveness of existing Federal programs in serving the needs
        of displaced older workers.
            (2) Interim report.--Not later than 6 months after the date
        of the enactment of this Act, the Comptroller General shall
        submit to the Congress an interim report with respect to the
        study required by this section.
    (c) Older Worker Defined.--For purposes of this section, the term
``older worker'' means an individual who is in or desires to be in the
workforce and who has attained age 50.

Summary: Displaced Older Worker Assistance Act of 2001-Amends the Internal Revenue Code to: (1) exclude certain severance payments from income. And (2) allow as a credit qualified job retraining expenses for certain older long-time employees who are laid off. Directs the Comptroller General of the United States to study the special needs of displaced older workers.

To amend the Internal Revenue Code of 1986 to exclude certain severance payments from gross income and to allow a refundable credit for job training expenses of older long-time employees who are laid off.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Preserve Rights Of States and
Political subdivisions to Encourage Retirement Savings Act'' or the
``PROSPERS Act''.

SEC. 2. DEFINITIONS.

    Section 3 of the Employee Retirement Income Security Act of 1974
(29 U.S.C. 1002) is amended--
            (1) in paragraph (2)--
                    (A) in subparagraph (A), by striking ``subparagraph
                (B)'' and inserting ``subparagraphs (B) and (C)''; and
                    (B) by adding at the end the following:
    ``(C)(i) The terms `employee pension benefit plan' and `pension
plan' do not include an individual retirement plan (as defined in
section 7701(a)(37) of the Internal Revenue Code of 1986) established
and maintained pursuant to a payroll deduction savings program of a
State or qualified political subdivision of a State, provided that--
            ``(I) the program is specifically established pursuant to
        State or qualified political subdivision law;
            ``(II) the program is implemented and administered by the
        State or qualified political subdivision establishing the
        program (or by a governmental agency or instrumentality of
        either), which is responsible for investing the employee
        savings or for selecting investment alternatives for employees
        to choose;
            ``(III) the State or qualified political subdivision (or
        governmental agency or instrumentality of either) assumes
        responsibility for the security of payroll deductions and
        employee savings, including by requiring that amounts withheld
        from wages by the employer be transmitted to the program
        promptly and by providing an enforcement mechanism to assure
        compliance with this requirement;
            ``(IV) the State or qualified political subdivision (or
        governmental agency or instrumentality of either) adopts
        measures to ensure that employees are notified of their rights
        under the program, and creates a mechanism for enforcement of
        those rights;
            ``(V) participation in the program is voluntary for
        employees;
            ``(VI) all rights of the employee, former employee, or
        beneficiary under the program are enforceable only by the
        employee, former employee, or beneficiary, an authorized
        representative of such a person, or by the State or qualified
        political subdivision (or governmental agency or
        instrumentality of either);
            ``(VII) the involvement of the employer is limited to--
                    ``(aa) collecting employee contributions through
                payroll deductions and remitting them to the program;
                    ``(bb) providing notice to the employees and
                maintaining records regarding the employer's collection
                and remittance of payments under the program;
                    ``(cc) providing information to the State or
                qualified political subdivision (or governmental agency
                or instrumentality of either) necessary to facilitate
                the operation of the program; and
                    ``(dd) distributing program information to
                employees from the State or qualified political
                subdivision (or governmental agency or instrumentality
                of either) and permitting the State or qualified
                political subdivision (or governmental agency or
                instrumentality of either) to publicize the program to
                employees;
            ``(VIII) the employer contributes no funds to the program
        and provides no bonus or other monetary incentive to employees
        to participate in the program;
            ``(IX) the employer's participation in the program is
        required by the law of the State law or qualified political
        subdivision;
            ``(X) the employer has no discretionary authority, control,
        or responsibility under the program; and
            ``(XI) the employer receives no direct or indirect
        consideration in the form of cash or otherwise, other than
        consideration (including tax incentives and credits) received
        directly from the State or qualified political subdivision (or
        governmental agency or instrumentality of either) that does not
        exceed an amount that reasonably approximates the employer's
        (or a typical employer's) costs under the program.
    ``(ii) A State savings program will not fail to satisfy the
requirements of subclauses (I) through (XI) of clause (i) merely
because the program--
            ``(I) is directed toward those employers that do not offer
        some other workplace savings arrangement;
            ``(II) utilizes one or more service or investment providers
        to operate and administer the program, provided that the State
        (or governmental agency or instrumentality of the State)
        retains full responsibility for the operation and
        administration of the program; or
            ``(III) treats employees as having automatically elected
        payroll deductions in an amount or percentage of compensation,
        including any automatic increases in such amount or percentage,
        unless the employee specifically elects not to have such
        deductions made (or specifically elects to have the deductions
        made in a different amount or percentage of compensation
        allowed by the program), provided that the employee is given
        adequate advance notice of the right to make such elections and
        provided, further, that a program may also satisfy the
        requirements of such subclauses (I) through (XI) without
        requiring or otherwise providing for automatic elections such
        as those described in this subclause.
    ``(iii) For purposes of this subparagraph, the term ``qualified
political subdivision'' means any governmental unit of a State,
including a city, county, or similar governmental body, that--
            ``(I) has the authority, implicit or explicit, under State
        law to require employers' participation in the program as
        described in clause (i); and
            ``(II) at the time of the establishment of the political
        subdivision's payroll deduction savings program--
                    ``(aa) has a population equal to or greater than
                the population of the least populated State (excluding
                the District of Columbia and territories listed in
                paragraph (10));
                    ``(bb) has no geographic overlap with any other
                political subdivision that has enacted a mandatory
                payroll deduction savings program for private-sector
                employees and is not located in a State that has
                enacted such a program statewide; and
                    ``(cc) has implemented and administers a plan,
                fund, or program that provides retirement income to its
                employees, or results in a deferral of income by its
                employees for periods extending to the termination of
                covered employment or beyond.
    ``(iv) For purposes of clause (i)(III), amounts withheld from an
employee's wages by the employer are deemed to be transmitted promptly
if such amounts are transmitted to the program as of the earliest date
on which such contributions can reasonably be segregated from the
employer's general assets, but in no event later than the last day of
the month following the month in which such amounts would otherwise
have been payable to the employee in cash.''.

Summary: Preserve Rights Of States and Political subdivisions to Encourage Retirement Savings Act or the PROSPERS Act This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to specify that states and certain political subdivisions may establish and administer voluntary payroll deduction retirement savings programs for private sector employees that are not considered employee pension benefit plans or pension plans covered by ERISA if the plans meet certain requirements. The bill requires the plans to be established, implemented, and administered by states or political subdivisions. The plans must also be voluntary for employees and meet other specified requirements, including restrictions on the involvement of employers and obligations to enforce the rights of employees.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Veterans Health Care Access
Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) One out of every six veterans who have returned from
        serving in Operation Enduring Freedom or Operation Iraqi
        Freedom have diagnosable post-traumatic stress disorder.
            (2) The Department of Veterans Affairs and the Department
        of Defense face a shortfall of trained mental health
        professionals.
            (3) The demands placed on the Department of Veterans
        Affairs health care system exceed the capacity of that system
        to serve veterans.
            (4) Veterans who live in rural areas serviced by distant
        Department of Veterans Affairs facilities have no option other
        than excessive travel for diagnosis and long-term treatment.
            (5) The variety of mental ailments acquired during or as a
        result of deployment in a war zone frequently require long-
        term, intensive, and highly-personalized care.
            (6) The system of the Veterans Health Administration of the
        Department of Veterans Affairs in effect as of the date of the
        enactment of this Act for providing long-term mental health
        care creates unnecessary and unacceptable stress for veterans
        and the Department of Veterans Affairs.
            (7) The long-term needs associated with mental health
        conditions require a positive change in the way the Department
        of Veterans Affairs provides mental health services.

SEC. 3. PILOT PROGRAM TO PROVIDE MENTAL HEALTH SERVICES TO CERTAIN
              VETERANS OF CONTINGENCY OPERATIONS.

    (a) Establishment.--The Secretary of Veterans Affairs shall
establish and carry out a pilot program to provide mental health
counseling to eligible veterans at facilities other than medical
facilities of the Department of Veterans Affairs.
    (b) Eligible Veteran.--For purposes of this section, the term
``eligible veteran'' means a veteran who--
            (1) served on active duty in support of a contingency
        operation, as that term is defined in section 101(13) of title
        10, United States Code;
            (2) is eligible to receive hospital care and medical
        services under section 1710 of title 38, United States Code;
            (3) has been diagnosed with a mental health condition for
        which a certified mental health provider has recommended the
        veteran receive mental health counseling; and
            (4) resides at least 30 miles from a medical facility of
        the Department of Veterans Affairs that employs a full-time
        mental health professional.
    (c) Provision of Vouchers.--
            (1) Vouchers.--
                    (A) Six month supply.--Under the pilot program
                established under subsection (a), upon the request of
                an eligible veteran, the Secretary of Veterans Affairs
                shall issue to the eligible veteran a six-month supply
                of vouchers that may be used to provide for full
                payment for counseling services provided by any mental
                health provider on the list established under paragraph
                (2).
                    (B) Additional vouchers.--If a veteran receives a
                supply of vouchers under the preceding sentence and,
                not later than five months after receiving such
                vouchers requests an additional six-month supply of
                vouchers, the Secretary may issue to the veteran an
                additional six-month supplies of vouchers, as the
                Secretary determines is appropriate.
                    (C) Deadline.--The Secretary of Veterans Affairs
                shall issue the vouchers under this paragraph not later
                than 30 days after the date of the date on which the
                veteran requests the vouchers.
            (2) List of service providers.--The Secretary shall compile
        and maintain a list of mental health care providers, including
        family counseling providers, who have entered into an agreement
        with the Secretary to accept the vouchers issued under
        paragraph (1) as payment in full for visits to the provider for
        mental health counseling.
            (3) Compliance with department protocols.--Each mental
        health care provider on the list maintained by the Secretary
        under paragraph (2) shall comply with applicable protocols of
        the Department of Veterans Affairs before incurring any
        liability on behalf of the Department for the provision of
        services as part of the pilot program.
    (d) Family Counseling.--If a certified mental health provider or
the Secretary of Veterans Affairs has recommended that an eligible
veteran and the veteran's family receive family counseling, that
veteran may use a voucher provided under subsection (c) as payment in
full for visits to a family counseling provider on the list maintained
under paragraph (2) of such subsection for such counseling.
    (e) Rate of Provider Reimbursement.--The Secretary of Veterans
Affairs shall provide for payment under the voucher of a mental health
provider at the reimbursement rate (if any) in effect under the TRICARE
program under chapter 55, of title 10, United States Code, for such
services (or similar services) of such a provider in the area or, in
the absence of such a reimbursement rate, at the payment rates for such
services (or similar services) in effect under part B of title XVIII of
the Social Security Act. In order to receive payment under a voucher, a
mental health provider shall submit to the Secretary the voucher
bearing the signature of the provider and the veteran who received
counseling from the provider in exchange for the voucher.
    (f) Veterans Integrated Service Networks.--The Secretary shall
carry out the pilot program under this section in Veterans Integrated
Service Networks 1, 4, 7, 12, 17, 20, and 23.
    (g) Termination; Extension.--
    (1) Termination.--The authority of the Secretary to carry out a
pilot program under this subsection shall terminate on the date that is
five years after the date of enactment of this section.
    (2) Study; Extension.--Not later than four years after the date of
the enactment of this Act, the Secretary of Veterans Affairs shall
conduct a study on the effectiveness of the pilot program under this
section, in which the Secretary shall recommend whether the program
should be extended or expanded. Notwithstanding paragraph (1), if the
Secretary determines the program should be extended or expanded, the
Secretary may extend or expand the existing program.

Summary: Rural Veterans Health Care Access Act of 2007 - Directs the Secretary of Veterans Affairs (Secretary) to establish and implement a pilot program to provide mental health counseling services to eligible veterans at non-Department of Veterans Affairs (VA) medical facilities. Defines eligible veteran as one who: (1) served on active duty in support of a contingency operation, (2) is eligible to receive hospital care and medical services. (3) has been diagnosed with a mental health condition and recommended to receive mental health counseling. And (4) resides at least 30 miles from a VA medical facility that employs a full-time mental health professional. Requires the Secretary to issue to an eligible veteran a six-month supply of vouchers to be used to pay for counseling services provided by the mental health provider. Requires the Secretary to conduct a study on the effectiveness of the pilot program.

To direct the Secretary of Veterans Affairs to carry out a pilot program to provide mental health services to certain veterans of Operation Enduring Freedom and Operation Iraqi Freedom.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prosperous and Secure Neighbor
Alliance Act of 2007''.

SEC. 2. FINDINGS; STATEMENT OF POLICY.

    (a) Findings.--Congress finds the following:
            (1) An alarming increase in illicit drugs and drug-related
        violence in Mexico and on the United States-Mexico border has
        made life gradually more difficult for Americans living in
        border communities.
            (2) The precarious security situation on the United States-
        Mexico border has also had a broader negative impact in the
        United States with illicit drugs continuing to get into the
        hands of our Nation's children.
            (3) United States Director of National Intelligence John
        Negroponte named Mexico in the Annual Threat Assessment of the
        Director of National Intelligence for the Senate Select
        Committee on Intelligence (February 2, 2006) as a country of
        concern regarding the capacity of drug trafficking
        organizations to undermine already weak state authority.
            (4) As a neighbor and as the second largest trading partner
        of the United States, Mexico deserves the support of the United
        States in taking steps to improve security and promote economic
        development in Mexico.
    (b) Statement of Policy.--It is, therefore, the policy of the
United States to increase United States foreign assistance to improve
security and promote economic development in Mexico, both of which are
crucial to more effectively combat illicit drugs and drug-related
violence and other criminal activities in Mexico and the United States.

SEC. 3. AMENDMENT TO THE FOREIGN ASSISTANCE ACT OF 1961.

    Part I of the Foreign Assistance Act of 1961 (22 U.S.C. 2151 et
seq) is amended by adding at the end the following:

   ``CHAPTER 13--ASSISTANCE TO IMPROVE SECURITY AND PROMOTE ECONOMIC
                         DEVELOPMENT IN MEXICO

``SEC. 499H. AUTHORIZATION OF ASSISTANCE.

    ``(a) In General.--The President, acting through the Director of
Foreign Assistance, shall provide assistance to improve security and
promote economic development in Mexico by--
            ``(1) professionalizing Mexican law enforcement personnel
        to prepare such law enforcement personnel to more effectively
        combat illicit drugs and drug-related violence and other
        criminal activities, including by providing funding to
        coordinate United States and Mexican efforts to find missing
        United States citizens and to carry out DNA testing and
        forensic examinations;
            ``(2) providing technology to assist Mexican law
        enforcement personnel to more effectively combat illicit drugs
        and drug-related violence;
            ``(3) strengthening the Mexican judicial branch through the
        training of judges and prosecutors;
            ``(4) supporting anti-corruption programs in Mexico,
        including the vetting of Mexican law enforcement personnel who
        are working with United States Government personnel; and
            ``(5) reducing poverty through targeted funding to enhance
        social development in Mexico, including micro-lending and trade
        capacity building.
    ``(b) Terms and Conditions.--Assistance under this chapter may be
provided on such terms and conditions as the President may determine.

``SEC. 499I. EVALUATION.

    ``The President shall conduct an annual evaluation of the results
of the specific programs, projects, and activities carried out under
this chapter during the preceding year in order to ensure transparency
and accountability, including transparency and accountability of
recipients of assistance provided under this chapter.

``SEC. 499J. REPORT.

    ``The President shall prepare and transmit to the Committee on
International Relations of the House of Representatives, the Committee
on Foreign Relations of the Senate, and other appropriate congressional
committees an annual report on the specific programs, projects, and
activities carried out under this chapter during the preceding year,
including the evaluation conducted under section 499I.

``SEC. 499K. AUTHORIZATION OF APPROPRIATIONS.

    ``(a) In General.--There are authorized to be appropriated to the
President to carry out this chapter $170,000,000 for each of the fiscal
years 2008 through 2012.
    ``(b) Additional Authorities.--Amounts appropriated pursuant to the
authorization of appropriations under subsection (a)--
            ``(1) are authorized to remain available until expended;
        and
            ``(2) are in addition to amounts otherwise available for
        such purposes.
    ``(c) Funding Limitation.--Not more than 5 percent of the amounts
appropriated pursuant to the authorization of appropriations under
subsection (a) for a fiscal year may be used for administrative
expenses.
    ``(d) Sense of Congress.--It is the sense of Congress that, of the
amounts appropriated pursuant to the authorization of appropriations
under subsection (a) for a fiscal year--
            ``(1) $40,000,000 should be made available to carry out
        section 499H(a)(1);
            ``(2) $50,000,000 should be made available to carry out
        section 499H(a)(2);
            ``(3) $20,000,000 should be made available to carry out
        section 499H(a)(3);
            ``(4) $10,000,000 should be made available to carry out
        section 499H(a)(4); and
            ``(5) $50,000,000 should be made available to carry out
        section 499H(a)(5).''.

SEC. 4. REPORT BY GOVERNMENT ACCOUNTABILITY OFFICE.

    Not later than 180 days after the date of the enactment of this
Act, the Comptroller General of the United States shall submit to
Congress a report that contains a description and analysis of the most
effective strategies to reduce the demand for illicit drugs in the
United States, specifically (but not limited to) strategies that reduce
the demand for illicit drugs produced in or transported through Mexico.

Summary: Prosperous and Secure Neighbor Alliance Act of 2007 - States that it is US policy to increase US foreign assistance to improve security and promote economic development in Mexico, both of which are crucial to combat illicit drugs and drug-related violence and other criminal activities in Mexico and the United States. Amends the Foreign Assistance Act of 1961 to direct the President to provide assistance to improve security and promote economic development in Mexico by: (1) professionalizing Mexican law enforcement personnel, (2) providing technology to assist Mexican law enforcement personnel, (3) strengthening the Mexican judicial branch, (4) supporting anti-corruption programs in Mexico. And (5) reducing poverty through targeted funding to enhance social development in Mexico.

To amend the Foreign Assistance Act of 1961 to authorize assistance to improve security and promote economic development in Mexico.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Insurance Affordability and
Equity Act of 1999''.

SEC. 2. CREDIT FOR HEALTH INSURANCE COSTS OF PREVIOUSLY UNINSURED
              INDIVIDUALS AND INDIVIDUALS WITH COBRA COVERAGE.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25A the
following new section:

``SEC. 25B. HEALTH INSURANCE COSTS OF PREVIOUSLY UNINSURED INDIVIDUALS
              AND INDIVIDUALS WITH COBRA COVERAGE.

    ``(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year an amount equal to 60 percent of the amount paid during
the taxable year for coverage for the taxpayer, his spouse, and
dependents under qualified health insurance.
    ``(b) Dollar Limitation.--
            ``(1) In general.--The amount allowed as a credit under
        subsection (a) to the taxpayer for the taxable year shall not
        exceed the sum of the monthly limitations for eligible months
        during such taxable year.
            ``(2) Monthly limitation.--The monthly limitation for any
        eligible month is the amount equal to \1/12\ of--
                    ``(A) $1,200 if, as of the first day of such month,
                the taxpayer has self-only coverage under qualified
                health insurance, and
                    ``(B) $2,400 if, as of the first day of such month,
                the taxpayer has family coverage under qualified health
                insurance.
            ``(3) Eligible month.--For purposes of this subsection--
                    ``(A) In general.--The term `eligible month' means
                any month which begins at least 1 year after the most
                recent month that the individual--
                            ``(i) was eligible to participate in any
                        group health plan of an employer which provided
                        qualified health insurance (determined without
                        regard to subsection (d)(2)), or
                            ``(ii) participated in any group health
                        plan of any other entity which provided such
                        insurance.
                    ``(B) Joint returns.--In the case of a joint
                return, a month shall be treated as an eligible month
                only if it is an eligible month of each spouse,
                determined by applying this paragraph separately to
                each spouse.
            ``(4) Certain other coverage.--Amounts paid for coverage of
        an individual for any month shall not be taken into account
        under subsection (a) if, as of the first day of such month,
        such individual is covered under any medical care program
        described in--
                    ``(A) title XVIII, XIX, or XXI of the Social
                Security Act,
                    ``(B) chapter 55 of title 10, United States Code,
                    ``(C) chapter 17 of title 38, United States Code,
                    ``(D) chapter 89 of title 5, United States Code, or
                    ``(E) the Indian Health Care Improvement Act.
            ``(5) Special rule for married individuals.--In the case of
        an individual--
                    ``(A) who is married (within the meaning of section
                7703) as of the close of the taxable year but does not
                file a joint return for such year, and
                    ``(B) who does not live apart from such
                individual's spouse at all times during the taxable
                year,
        the limitation under paragraph (2)(A) (and not the limitation
        under paragraph (2)(B)) shall apply to such individual.
    ``(c) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The aggregate amount which would (but
        for this subsection) be allowed as a credit under this section
        shall be reduced (but not below zero) by the amount determined
        under paragraph (2).
            ``(2) Amount of reduction.--
                    ``(A) In general.--The amount determined under this
                paragraph shall be the amount which bears the same
                ratio to such aggregate amount as--
                            ``(i) the excess of--
                                    ``(I) the taxpayer's modified
                                adjusted gross income for such taxable
                                year, over
                                    ``(II) the applicable dollar
                                amount, bears to
                            ``(ii) $10,000.
                    ``(B) Modified adjusted gross income.--For purposes
                of this paragraph, the term `modified adjusted gross
                income' means adjusted gross income increased by any
                amount excluded from gross income under section 911,
                931, or 933.
                    ``(C) Rounding.--Any amount determined under
                subparagraph (A) which is not a multiple of $10 shall
                be rounded to the next lowest $10.
            ``(3) Applicable dollar amount.--For purposes of paragraph
        (2), the term `applicable dollar amount' means--
                    ``(A) $60,000 in the case of a taxpayer whose
                qualified health insurance coverage covers more than 1
                individual referred to in subsection (a), and
                    ``(B) $30,000--
                            ``(i) in any case not described in
                        subparagraph (A), and
                            ``(ii) in the case of a married individual
                        filing a separate return.
        For purposes of this paragraph, marital status shall be
        determined under section 7703.
    ``(d) Qualified Health Insurance.--For purposes of this section--
            ``(1) In general.--Except as otherwise provided in this
        paragraph, the term `qualified health insurance' means
        insurance which constitutes medical care, as defined in section
        213(d) without regard to--
                    ``(A) paragraph (1)(C) thereof, and
                    ``(B) so much of paragraph (1)(D) thereof as
                relates to qualified long-term care insurance
                contracts.
            ``(2) Exclusion of coverage provided under group health
        plans, etc.--Such term shall not include insurance provided
        through any group health plan of an employer or any other
        entity.
            ``(3) Exclusion of certain other contracts.--Such term
        shall not include insurance if a substantial portion of its
        benefits are excepted benefits (as defined in section 9832(c)).
    ``(e) Individuals With COBRA Coverage.--In the case of continuation
coverage under a group health plan which is required to be provided by
Federal law for an individual during the period specified in section
4980B(f)(2)(B), notwithstanding subsection (d)--
            ``(1) such coverage shall be treated as qualified health
        insurance, and
            ``(2) the term `eligible month' includes months of such
        coverage.
    ``(f) Special Rules.--
            ``(1) Coordination with other deductions.--No credit shall
        be allowed under this section for the taxable year if any
        amount paid for qualified health insurance is taken into
        account in determining the deduction allowed for such year
        under section 213 or 222.
            ``(2) Denial of credit to dependents.--No credit shall be
        allowed under this section to any individual with respect to
        whom a deduction under section 151 is allowable to another
        taxpayer for a taxable year beginning in the calendar year in
        which such individual's taxable year begins.
            ``(3) Inflation adjustment.--
                    ``(A) In general.--In the case of a taxable year
                beginning after 2000, each dollar amount in subsection
                (c)(3) shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment
                        determined under section 1(f)(3) for the
                        calendar year in which the taxable year begins,
                        determined by substituting `calendar year 1999'
                        for `calendar year 1992' in subparagraph (B)
                        thereof.
                    ``(B) Rounding.--If any amount as adjusted under
                subparagraph (A) is not a multiple of $100, such amount
                shall be rounded to the next lowest multiple of $100.''
    (b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25A the following new
item:

                              ``Sec. 25B. Health insurance costs of
                                        previously uninsured
                                        individuals and individuals
                                        with COBRA coverage.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1999.

SEC. 3. DEDUCTION FOR QUALIFIED HEALTH INSURANCE COSTS OF EMPLOYEES AND
              SELF-EMPLOYED INDIVIDUALS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions) is amended by redesignating section 222 as section 223 and
by inserting after section 221 the following new section:

``SEC. 222. COSTS OF QUALIFIED HEALTH INSURANCE.

    ``(a) In General.--In the case of an individual, there shall be
allowed as a deduction an amount equal to the applicable percentage of
the amount paid during the taxable year for coverage for the taxpayer,
his spouse, and dependents under qualified health insurance.
    ``(b) Applicable Percentage.--For purposes of subsection (a)--
            ``(1) In general.--Except as provided in paragraph (2), the
        applicable percentage shall be determined in accordance with
        the following table:

                ``For taxable years beginning
                                                         The applicable
                  in calendar year--
                                                        percentage is--
                    2000...................................      60
                    2001...................................      70
                    2002...................................      80
                    2003...................................      90
                    2004 and thereafter....................    100.
            ``(2) Special rule.--In the case of an individual who is an
        employee within the meaning of section 401(c)(1) and whose
        qualified health insurance is not provided through a group
        health plan of an employer, paragraph (1) shall be applied by
        substituting `100' for `90' but only with respect to the lesser
        of the taxpayer's earned income (within the meaning of section
        401(c)) or the payments referred to in subsection (a).
    ``(c) Exclusion of Subsidized Coverage.--Subsection (a) shall not
apply to any taxpayer for any calendar month for which the taxpayer
participates in any group health plan of an employer or any other
entity if less than 50 percent of the cost of the taxpayer's coverage
under such plan is borne by the taxpayer. A rule similar to the rule of
the last sentence of section 162(l)(2)(B) shall apply for purposes of
this subsection.
    ``(d) Qualified Health Insurance.--For purposes of this section--
            ``(1) In general.--The term `qualified health insurance'
        has the meaning given such term by section 25B(d) determined
        without regard to paragraph (2) thereof.
            ``(2) Special rule.--
                    ``(A) In general.--In the case of an individual who
                is an employee within the meaning of section 401(c)(1)
                and whose qualified health insurance (without regard to
                this paragraph) is not provided through a group health
                plan of an employer, paragraph (3) of section 25B(d)
                shall not apply for purposes of this section.
                    ``(B) Limitation.--The amount taken into account
                under subsection (a) by reason of subparagraph (A)
                shall not exceed the excess of--
                            ``(i) the taxpayer's earned income (within
                        the meaning of section 401(c)), over
                            ``(ii) the amount which would (without
                        regard to this paragraph) be taken into account
                        under subsection (a).
    ``(e) Special Rules.--
            ``(1) Coordination with medical deduction, etc.--Any amount
        paid by a taxpayer for insurance to which subsection (a)
        applies shall not be taken into account in computing the amount
        allowable to the taxpayer as a deduction under section 213(a).
            ``(2) Deduction not allowed for self-employment tax
        purposes.--The deduction allowable by reason of this section
        shall not be taken into account in determining an individual's
        net earnings from self-employment (within the meaning of
        section 1402(a)) for purposes of chapter 2.''
    (b) Conforming Amendments.--
            (1)(A) Paragraph (1) of section 162(l) of such Code is
        amended by striking ``the amount paid'' and all that follows
        and inserting ``the eligible long-term care premiums (as
        defined in section 213(d)(10)) paid during the taxable year for
        any qualified long-term care insurance contract (as defined in
        section 7702B(b)) covering the taxpayer, his spouse, and
        dependents.''
            (B) Paragraph (2) of section 162(l) of such Code is amended
        by striking subparagraph (C).
            (2) Subsection (a) of section 62 of such Code is amended by
        inserting after paragraph (17) the following new item:
            ``(18) Costs of qualified health insurance.--The deduction
        allowed by section 222.''
            (3) The table of sections for part VII of subchapter B of
        chapter 1 of such Code is amended by striking the last item and
        inserting the following new items:

                              ``Sec. 222. Costs of qualified health
                                        insurance.
                              ``Sec. 223. Cross reference.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1999.

Summary: Allows as a deduction an amount equal to the applicable percentage of the amount paid for qualified health insurance coverage for a taxpayer, his spouse, and dependents. Increases, incrementally, the percentage from 60 percent in calendar year 2000 to 100 percent for calendar years 2004 and thereafter. Excludes coverage under which less than 50 percent of the cost of coverage is borne by the taxpayer.