SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Federal Lands
Invasive Species Control, Prevention, and Management Act''.
    (b) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Federal efforts to control and manage invasive species on
                            Federal lands.
Sec. 4. Program funding allocations.
Sec. 5. Prudent use of funds.
Sec. 6. Use of partnerships.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Alien species.--The term ``alien species'' means, with
        respect to a particular ecosystem, any species, including its
        seeds, eggs, spores, or other biological material capable of
        propagating that species, that is not native to that ecosystem.
            (2) Control.--The term ``control'' means the eradication,
        suppression, or reduction of the population of an invasive
        species within the area in which the invasive species is
        present.
            (3) Ecosystem.--The term ``ecosystem'' means the complex of
        a community of organisms and its environment.
            (4) Eligible state.--The term ``eligible State'' means any
        of the several States, the District of Columbia, the
        Commonwealth of Puerto Rico, American Samoa, Guam, and the
        United States Virgin Islands.
            (5) Invasive species.--The term ``invasive species'' means
        an alien species whose introduction does or is likely to cause
        economic or environmental harm or harm to human health.
            (6) Manage.--The terms ``manage'' and ``management'' mean
        the active implementation of activities--
                    (A) to reduce or stop the spread of an invasive
                species; and
                    (B) to inhibit further infestations or spread of
                invasive species or harm caused by invasive species,
                including investigations regarding methods to prevent,
                control, or manage invasive species.
            (7) Prevent.--The term ``prevent'' means to hinder the
        introduction of invasive species onto lands or waters or to
        impede the spread of invasive species within lands or waters by
        inspecting, intercepting, or confiscating invasive species
        threats prior to their establishment onto lands or waters of an
        eligible State.
            (8) Secretary concerned.--The term ``Secretary concerned''
        means--
                    (A) the Secretary of the Interior, with respect to
                Federal lands administered by that Secretary through
                the Bureau of Indian Affairs, the Bureau of Land
                Management, the Bureau of Reclamation, the National
                Park Service, or the United States Fish and Wildlife
                Service; and
                    (B) the Secretary of Agriculture, with respect to
                Federal lands administered by that Secretary through
                the United States Forest Service.
            (9) Species.--The term ``species'' means a group of
        organisms, all of which have a high degree of physical and
        genetic similarity, generally interbreed only among themselves,
        and show persistent differences from members of allied groups
        of organisms.

SEC. 3. FEDERAL EFFORTS TO CONTROL AND MANAGE INVASIVE SPECIES ON
              FEDERAL LANDS.

    (a) Control and Management.--The Secretary concerned shall plan and
carry out activities on lands directly managed by the Secretary
concerned to control and manage invasive species to inhibit or reduce
their populations and to effectuate restoration or reclamation efforts.
    (b) Strategic Plan.--The Secretary concerned shall develop a
strategic plan for the implementation of the invasive species program
of that Secretary to endeavor to achieve an annual five percent net
reduction of invasive species populations on lands managed by that
Secretary.

SEC. 4. PROGRAM FUNDING ALLOCATIONS.

    (a) Control and Management Activities.--Of the amount appropriated
or otherwise made available to the Secretary concerned for a fiscal
year for programs that address or include invasive species management,
the Secretary concerned shall use not less than 75 percent of the
amount for on-the-ground control and management of invasive species,
including through--
            (1) the purchase of necessary products, equipment, or
        services to conduct such control and management;
            (2) the use of integrated pest management options,
        including pesticides authorized for sale, distribution, or use
        under the Federal Insecticide, Fungicide, and Rodenticide Act
        (7 U.S.C. 136 et seq.);
            (3) the use of biological control agents that are proven to
        be effective to reduce invasive species populations;
            (4) the use of re-vegetation or cultural restoration
        methods designed to improve the diversity and richness of
        ecosystems; or
            (5) the use of other effective mechanical or manual control
        method.
    (b) Investigations, Outreach, and Public Awareness.--Of the amount
appropriated or otherwise made available to the Secretary concerned for
a fiscal year for programs that address or include invasive species
management, the Secretary concerned may use not more than 15 percent of
the amount for investigations, development activities, and outreach and
public awareness efforts to address invasive species control and
management needs.
    (c) Administrative Costs.--Of the amount appropriated or otherwise
made available to the Secretary concerned for a fiscal year for
programs that address or include invasive species management, not more
than 10 percent may be used for administrative costs incurred to carry
out such programs, including costs related to oversight and management
of such programs, recordkeeping, and implementation of the strategic
plan.
    (d) Reporting Requirements.--Not later than 60 days after the end
of the second fiscal year beginning after the date of the enactment of
this Act, the Secretary concerned shall submit to Congress a report--
            (1) describing the use by that Secretary during the
        preceding two fiscal years of funds for programs that address
        or include invasive species management; and
            (2) specifying the percentage of funds expended for each of
        the purposes specified in subsections (a), (b), and (c).

SEC. 5. PRUDENT USE OF FUNDS.

    (a) Cost-Effective Methods.--In selecting the method or methods to
be used to control or manage an invasive species as part of a specific
control or management project, the Secretary concerned shall require
the use of the least costly options based on sound scientific data and
other commonly used cost-effective benchmarks in the area to
effectively control and manage invasive species.
    (b) Comparative Economic Assessment.--The Secretary concerned shall
require a comparative economic assessment of invasive species control
and management methods to be conducted to comply with subsection (a).
    (c) Categorical Exclusion.--If an invasive species control or
management project or activity to be conducted on lands directly
managed by the Secretary concerned will be conducted in a prioritized,
high-risk area involving the treatment of land or waterways within
1,000 feet of a water body or waterway, a water project, a utility or
telephone infrastructure or right of way, a railroad line, an airport,
a port of entry, campground, roadside or highway, heritage site, a
national monument, a park, recreation site, school, or other similar
and valuable infrastructure, as determined by the Secretary concerned,
the project or activity is categorically excluded from the requirement
to prepare an environmental assessment or an environmental impact
statement under the National Environmental Policy Act of 1969 (42
U.S.C. 4321 et seq.) so long as the Secretary concerned determines that
the project or activity is otherwise conducted consistently with agency
procedures, including any land and resource management plan or land use
plan applicable to the area covered by the project or activity.
    (d) Relation to Other Authority.--
            (1) Other invasive species control, prevention, or
        management authorities.--Nothing in this Act shall be construed
        to preclude the Secretary concerned from pursuing or
        supporting, under the authority of any other provision of law,
        activities regarding the control, prevention, or management of
        invasive species, including investigations to better control,
        prevent, or manage invasive species.
            (2) Public water supply systems.--Nothing in this Act shall
        be construed to authorize the Secretary concerned to suspend
        water deliveries or diversions or otherwise prevent the
        operation of a public water supply system as a measure to
        control, manage, or prevent the introduction or spread of
        invasive species.

SEC. 6. USE OF PARTNERSHIPS.

    (a) Partnerships Authorized.--The Secretary concerned may enter
into contracts and cooperative agreements with another Federal agency,
an eligible State, a political subdivision of an eligible State, or a
private entity to partner with the Secretary concerned and assist with
the control and management of invasive species.
    (b) Memorandum of Understanding.--
            (1) Required.--As a condition of a contract or cooperative
        agreement under subsection (a), the Secretary concerned and the
        other Federal agency, eligible State, political subdivision of
        an eligible State, or private entity involved shall enter into
        a memorandum of understanding describing the nature of the
        partnership between the parties and the control and management
        activities to be conducted.
            (2) Contents.--The memorandum of understanding shall
        contain, at a minimum, the following:
                    (A) A prioritized listing of invasive species to be
                controlled or managed.
                    (B) An assessment of the total acres or area
                infested by the invasive species.
                    (C) An estimate of the expected total acres or area
                infested by the invasive species after control and
                management of the invasive species is attempted.
                    (D) The specific integrated pest management option
                or options to be used, including a comparative economic
                assessment to determine the least costly method.
                    (E) Any maps, boundaries, or Global Positioning
                System (GPS) coordinates needed to clearly identify the
                area in which the control and management activities are
                to be conducted.
                    (F) Written assurances that the partner will comply
                with section 15 of the Federal Noxious Weed Act of 1974
                (7 U.S.C. 2814).
    (c) Coordination.--If the partner in a contract or cooperative
agreement under subsection (a) is an eligible State, political
subdivision of an eligible State, or private entity, the memorandum of
understanding shall also contain a description of how the control and
management efforts will be coordinated and the expected outcomes of
managing and controlling the invasive species.
    (d) Public Outreach and Awareness Efforts.--If a contract or
cooperative agreement under subsection (a) will involve any outreach
and public awareness efforts, the memorandum of understanding shall
also contain a list of goals and objectives for such outreach and
public awareness efforts that have been determined will be efficient to
inform national, State, regional, or local audiences regarding invasive
species control and management.
    (e) Investigations.--Any invasive species-related investigations
undertaken under a contract or cooperative agreement under subsection
(a) shall be undertaken for the purpose of--
            (1) developing solutions and specific recommendations for
        control and management of invasive species; and
            (2) specifically providing faster implementation of control
        and management methods.

Summary: Federal Lands Invasive Species Control, Prevention, and Management Act - Directs the Secretary of the Interior and the Secretary of Agriculture (USDA) to plan and carry out activities on lands directly managed by the Secretary concerned to control and manage invasive species in order to inhibit or reduce their populations and to effectuate restoration or reclamation efforts. Requires the Secretary concerned to develop a strategic plan for the implementation of an invasive species program that endeavors to achieve an annual 5 net reduction of invasive species populations on lands managed by that Secretary. Requires the Secretary concerned to use: (1) no less than 75 of funds each fiscal year for on-the-ground control and management of invasive species. (2) no more than 15 of such funds for investigations, development activities, and outreach and public awareness efforts to address invasive species control and management needs. And (3) no more than 10 for administrative costs. Requires the Secretaries, in selecting the method or methods to control or manage an invasive species as part of a specific control or management project, to require the use of the least costly options necessary to perform effectively, based on sound scientific data and other commonly used cost-effective benchmarks in the area.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Access to Care
Accountability Act''.

SEC. 2. AUDITS BY THE COMPTROLLER GENERAL OF THE UNITED STATES.

    The Comptroller General of the United States shall conduct random,
periodic audits of medical facilities of the Department of Veterans
Affairs, and the Veterans Integrated Service Networks, to assess
whether such facilities and Networks are complying with all standards
imposed by law or by the Secretary of Veterans Affairs with respect to
the timely access of veterans to hospital care, medical services, and
other health care from the Department.

SEC. 3. IMPROVEMENT OF WAIT TIMES FOR APPOINTMENTS FOR HOSPITAL CARE,
              MEDICAL SERVICES, AND OTHER HEALTH CARE FROM THE
              DEPARTMENT OF VETERANS AFFAIRS.

    (a) In General.--The Secretary of Veterans Affairs shall, upon
receipt of a report described in subsection (b) that finds that an
eligible veteran has been subjected to a wait time of more than 30 days
for an appointment for hospital care, medical services, or other health
care from the Department of Veterans Affairs--
            (1) not later than 48 hours after the receipt of such
        report, notify such eligible veteran of the status of the
        appointment of such eligible veteran for such care or services;
        and
            (2) make every effort possible to schedule an appointment
        for such eligible veteran for such care or services at a
        medical facility of the Department or through a non-Department
        health care provider on a date that is not later than seven
        days after the receipt of such report.
    (b) Report Described.--A report described in this subsection is any
report as follows:
            (1) Any report of the Inspector General of the Department
        of Veterans Affairs with respect to the provision by the
        Department of hospital care, medical services, or other health
        care to veterans.
            (2) Any report of the Comptroller General of the United
        States with respect to the provision by the Department of such
        care or services.
            (3) Any report of the Department or another organization
        with respect to the provision by the Department of such care or
        services within a Veterans Integrated Service Network or
        medical facility of the Department.
            (4) Any other report of the Department with respect to the
        provision by the Department of such care or services.
    (c) Privacy.--Nothing in this section shall be construed to alter
privacy rules of the Department with respect to the disclosure of
personal information of eligible veterans seeking such care or services
from the Department.
    (d) Eligible Veteran Defined.--In this section, the term ``eligible
veteran'' means a veteran who is eligible for hospital care, medical
services, or other health care under the laws administered by the
Secretary of Veterans Affairs.

SEC. 4. EXECUTIVE COMPENSATION AND BONUSES ACCOUNTABILITY AT DEPARTMENT
              OF VETERANS AFFAIRS.

    (a) Inspector General of Department of Veterans Affairs Notice.--If
the Inspector General of the Department of Veterans Affairs determines
that the director of a medical facility of the Department of Veterans
Affairs or other official of the Department responsible for activities
at such facility has purposefully misrepresented patient records or
other data to conceal a failure of the facility to comply with patient
access or care standards of the Department or for the purpose of
qualifying for a performance award under section 5384 of title 5,
United States Code, or any other compensation that is in addition to
basic pay--
            (1) not later than 30 days after the date on which the
        Inspector General makes such determination, the Inspector
        General shall submit to the Committee on Veterans' Affairs of
        the Senate and the Committee on Veterans' Affairs of the House
        of Representatives notice of such determination; and
            (2) not later than 15 days after the date on which the
        Inspector General submits notice under paragraph (1), the
        Inspector General shall submit to the Secretary a list of the
        names of each director or other official responsible for such
        misrepresentation.
    (b) Limitation on Performance Awards.--Notwithstanding any other
provision of law, the Secretary may not pay a bonus or award, including
a performance award under section 5384 of title 5, United States Code,
to any director or other official of the Department included in a list
submitted under subsection (a)(2) until the Secretary determines that
all issues relating to the reasons why such director or other
individual was included in such list have been resolved.
    (c) Performance Reviews.--The Secretary shall ensure that any
performance review or consideration for promotion of a director or
other official of the Department responsible for activities at a
medical facility of the Department with respect to which a notice was
submitted under subsection (a)(1) for a misrepresentation includes an
evaluation of whether the director or other official knew or should
have known about such misrepresentation.
    (d) Prohibition on Publication of Names.--The Inspector General may
not make public the names of directors or other officials included in
the list under subsection (a)(2).
    (e) Role of Inspector General.--Any responsibility or authority of
the Inspector General provided under this section is in addition to any
responsibility or authority provided to the Inspector General in the
Inspector General Act of 1978 (5 U.S.C. App.).

Summary: Veterans Access to Care Accountability Act - Directs the Comptroller General (GAO) to conduct random, periodic audits of the medical facilities of the Department of Veterans Affairs (VA) and the Veterans Integrated Service Networks to determine if they are in compliance with legal and administrative standards requiring that veterans be provided timely access to health care from the VA. Requires the VA Secretary, upon the receipt of a specified report finding that a veteran has been subjected to a wait time of more than 30 days for health care from the VA, to: (1) notify the veteran, within 48 hours of receiving such report, of the status of the veteran's appointment. And (2) make every possible effort to schedule the veteran's appointment at a VA facility or through a non-VA health care provider on a date not later than 7 days after receiving such report. Requires the VA Inspector General to provide the Secretary with a list of the names of each director or other VA official responsible for activities at a VA medical facility who is found to have purposefully misrepresented patient records or other data in order to: (1) conceal a failure of the facility to comply with VA patient access or care standards, or (2) qualify for a performance award or any other compensation that is in addition to basic pay. Prohibits the Secretary from paying a bonus or award to any director or official on such list until the Secretary determines that all issues relating to the reasons why such director or official was included on such list have been resolved. Directs the Secretary to ensure that any performance review or consideration for promotion of a director or other VA official responsible for activities at a VA medical facility where such misrepresentation has occurred includes an evaluation of whether the director or other official knew or should have known about such misrepresentation. Prohibits the Inspector General from making the names of the individuals on the list public.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Access to High Standards Act''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) far too many students are not being provided sufficient
        academic preparation in secondary school, which results in
        limited employment opportunities, college dropout rates of over
        25 percent for the first year of college, and remediation for
        almost one-third of incoming college freshmen;
            (2) there is a growing consensus that raising academic
        standards, establishing high academic expectations, and showing
        concrete results are at the core of improving public education;
            (3) modeling academic standards on the well-known program
        of advanced placement courses is an approach that many
        education leaders and almost half of all States have endorsed;
            (4) advanced placement programs already are providing 30
        different college-level courses, serving almost 60 percent of
        all secondary schools, reaching over 1,000,000 students (of
        whom 80 percent attend public schools, 55 percent are females,
        and 30 percent are minorities), and providing test scores that
        are accepted for college credit at over 3,000 colleges and
        universities, every university in Germany, France, and Austria,
        and most institutions in Canada and the United Kingdom;
            (5) 24 States are now funding programs to increase
        participation in advanced placement programs, including 19
        States that provide funds for advanced placement teacher
        professional development, 3 States that require that all public
        secondary schools offer advanced placement courses, 10 States
        that pay the fees for advanced placement tests for some or all
        students, and 4 States that require that their public
        universities grant uniform academic credit for scores of 3 or
        better on advanced placement tests; and
            (6) the State programs described in paragraph (5) have
        shown the responsiveness of schools and students to such
        programs, raised the academic standards for both students
        participating in such programs and other children taught by
        teachers who are involved in advanced placement courses, and
        shown tremendous success in increasing enrollment, achievement,
        and minority participation in advanced placement programs.
    (b) Purposes.--The purposes of this Act are--
            (1) to encourage more of the 600,000 students who take
        advanced placement courses but do not take advanced placement
        exams each year to demonstrate their achievements through
        taking the exams;
            (2) to build on the many benefits of advanced placement
        programs for students, which benefits may include the
        acquisition of skills that are important to many employers,
        Scholastic Aptitude Tests (SAT) scores that are 100 points
        above the national averages, and the achievement of better
        grades in secondary school and in college than the grades of
        students who have not participated in the programs;
            (3) to support State and local efforts to raise academic
        standards through advanced placement programs, and thus further
        increase the number of students who participate and succeed in
        advanced placement programs;
            (4) to increase the availability and broaden the range of
        schools that have advanced placement programs, which programs
        are still often distributed unevenly among regions, States, and
        even secondary schools within the same school district, while
        also increasing and diversifying student participation in the
        programs;
            (5) to build on the State programs described in subsection
        (a)(5) and demonstrate that larger and more diverse groups of
        students can participate and succeed in advanced placement
        programs;
            (6) to provide greater access to advanced placement courses
        for low-income and other disadvantaged students; and
            (7) to provide access to advanced placement courses for
        secondary school juniors at schools that do not offer advanced
        placement programs, increase the rate of secondary school
        juniors and seniors who participate in advanced placement
        courses to 25 percent of the secondary school student
        population, and increase the numbers of students who receive
advanced placement test scores for which college academic credit is
awarded.

SEC. 3. ADVANCED PLACEMENT PROGRAM GRANTS.

    (a) Grants Authorized.--
            (1) In general.--From amounts appropriated under the
        authority of subsection (f) for a fiscal year, the Secretary
        shall award grants, on a competitive basis, to eligible
        entities to enable the eligible entities to carry out the
        authorized activities described in subsection (c).
            (2) Duration and payments.--
                    (A) Duration.--The Secretary shall award a grant
                under this section for a period of 3 years.
                    (B) Payments.--The Secretary shall make grant
                payments under this section on an annual basis.
            (3) Definition of eligible entity.--In this section, the
        term ``eligible entity'' means a State educational agency, or a
        local educational agency, in the State.
    (b) Priority.--In awarding grants under this section the Secretary
shall give priority to eligible entities submitting applications under
subsection (d) that demonstrate--
            (1) a pervasive need for access to advanced placement
        incentive programs;
            (2) the involvement of business and community organizations
        in the activities to be assisted;
            (3) the availability of matching funds from State or local
        sources to pay for the cost of activities to be assisted;
            (4) a focus on developing or expanding advanced placement
        programs and participation in the core academic areas of
        English, mathematics, and science; and
            (5)(A) in the case of an eligible entity that is a State
        educational agency, the State educational agency carries out
        programs in the State that target--
                    (i) local educational agencies serving schools with
                a high concentration of low-income students; or
                    (ii) schools with a high concentration of low-
                income students; or
            (B) in the case of an eligible entity that is a local
        educational agency, the local educational agency serves schools
        with a high concentration of low-income students.
    (c) Authorized Activities.--An eligible entity may use grant funds
under this section to expand access for low-income individuals to
advanced placement incentive programs that involve--
            (1) teacher training;
            (2) preadvanced placement course development;
            (3) curriculum coordination and articulation between grade
        levels that prepares students for advanced placement courses;
            (4) curriculum development;
            (5) books and supplies; and
            (6) any other activity directly related to expanding access
        to and participation in advanced placement incentive programs
        particularly for low-income individuals.
    (d) Application.--Each eligible entity desiring a grant under this
section shall submit an application to the Secretary at such time, in
such manner, and accompanied by such information as the Secretary may
require.
    (e) Data Collection and Reporting.--
            (1) Data collection.--Each eligible entity receiving a
        grant under this section shall annually report to the
        Secretary--
                    (A) the number of students taking advanced
                placement courses who are served by the eligible
                entity;
                    (B) the number of advanced placement tests taken by
                students served by the eligible entity;
                    (C) the scores on the advanced placement tests; and
                    (D) demographic information regarding individuals
                taking the advanced placement courses and tests
                disaggregated by race, ethnicity, sex, English
                proficiency status, and socioeconomic status.
            (2) Report.--The Secretary shall annually compile the
        information received from each eligible entity under paragraph
        (1) and report to Congress regarding the information.
    (f) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section $25,000,000 for fiscal year
2000, and such sums as may be necessary for each of the 4 succeeding
fiscal years.

SEC. 4. ON-LINE ADVANCED PLACEMENT COURSES.

    (a) Grants Authorized.--From amounts appropriated under subsection
(f) the Secretary shall award grants to local educational agencies to
enable the local educational agencies to provide students with on-line
advanced placement courses.
    (b) Contracts.--A local educational agency that receives a grant
under this section may enter into a contract with a nonprofit or for-
profit organization to provide the on-line advanced placement courses,
including contracting for necessary support services.
    (c) Priority.--In awarding grants under this section the Secretary
shall give priority to local educational agencies that--
            (1) serve high concentrations of low-income students;
            (2) serve rural areas; and
            (3) the Secretary determines would not have access to on-
        line advanced placement courses without assistance provided
        under this section.
    (d) Uses.--Grant funds provided under this section may be used to
purchase the on-line curriculum, to train teachers with respect to the
use of on-line curriculum, or to purchase course materials.
    (e) Applications.--Each local educational agency desiring a grant
under this section shall submit an application to the Secretary at such
time, in such manner and accompanied by such information as the
Secretary may require.
    (f) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section $10,000,000 for fiscal year 2000
and such sums as may be necessary for each of the 4 succeeding fiscal
years.

SEC. 5. ADDITIONAL PRIORITIES FOR ADVANCED PLACEMENT.

    (a) Dissemination of Advanced Placement Information.--Each
institution of higher education receiving Federal funds for research or
for programs assisted under the Higher Education Act of 1965 (20 U.S.C.
1001 et seq.)--
            (1) shall distribute to secondary school counselors or
        advanced placement coordinators in the State information with
        respect to the amount and type of academic credit provided to
students at the institution of higher education for advanced placement
test scores; and
            (2) shall standardize, not later than 4 years after the
        date of enactment of this Act, the form and manner in which the
        information described in paragraph (1) is disseminated by the
        various departments, offices, or other divisions of the
        institution of higher education.
    (b) State and Local Initiatives.--
            (1) Javits gifted and talented students.--Section 10205(a)
        of the Elementary and Secondary Education Act of 1965 (20
        U.S.C. 8035(a)) is amended--
                    (A) in paragraph (1), by striking ``and'' after the
                semicolon;
                    (B) in paragraph (2), by striking the period and
                inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(3) to programs and projects for gifted and talented
        students that build on or otherwise incorporate advanced
        placement courses and tests.''.
            (2) Upward bound program.--Section 402C of the Higher
        Education Act of 1965 (20 U.S.C. 1070a-13) is amended by adding
        at the end the following:
    ``(f) Priority.--The Secretary shall give priority in awarding
grants under this section to upward bound projects that focus on
increasing secondary school student participation and success in
advanced placement courses.''.
            (3) Eisenhower professional development.--
                    (A) Federal activities.--Section 2101 of the
                Elementary and Secondary Education Act of 1965 (20
                U.S.C. 6621) is amended by adding at the end the
                following:
    ``(c) Priority.--The Secretary shall give priority in awarding
grants and entering into contracts and cooperative agreements under
this part to activities that involve training in advanced placement
instruction.''.
                    (B) State and local activities.--Section 2207 of
                the Elementary and Secondary Education Act of 1965 (20
                U.S.C. 6647) is amended--
                            (i) in paragraph (12), by striking ``and''
                        after the semicolon;
                            (ii) in paragraph (13), by striking the
                        period and inserting ``; and''; and
                            (iii) by adding at the end the following:
            ``(14) providing professional development activities
        involving training in advanced placement instruction.''.
            (4) Technology.--
                    (A) Star schools.--Section 3204 of the Elementary
                and Secondary Education Act of 1965 (20 U.S.C. 6894) is
                amended by adding at the end the following:
    ``(i) Advanced Placement Instruction.--Each eligible entity
receiving funds under this part is encouraged to deliver advanced
placement instruction to underserved communities.''.
                    (B) Education technology grants.--Subpart 2 of part
                A of title III of the Elementary and Secondary
                Education Act of 1965 (20 U.S.C. 6841 et seq.) is
                amended--
                            (i) in section 3134 (20 U.S.C. 6844)--
                                    (I) in paragraph (5), by striking
                                ``and'' after the semicolon;
                                    (II) in paragraph (6), by striking
                                the period and inserting ``; and''; and
                                    (III) by adding at the end the
                                following:
            ``(7) providing education technology for advanced placement
        instruction.''; and
                            (ii) in section 3136(c) (20 U.S.C.
                        6846(c))--
                                    (I) in paragraph (4), by striking
                                ``and'' after the semicolon;
                                    (II) in paragraph (5), by striking
                                the period and inserting ``; and''; and
                                    (III) by adding at the end the
                                following:
            ``(6) the project will use education technology for
        advanced placement instruction.''.

SEC. 6. DEFINITIONS.

    In this Act:
            (1) Advanced placement incentive program.--The term
        ``advanced placement incentive program'' means a program that
        provides advanced placement activities and services to low-
        income individuals.
            (2) Advanced placement test.--The term ``advanced placement
        test'' means an advanced placement test administered by the
        College Board or approved by the Secretary.
            (3) High concentration of low-income students.--The term
        ``high concentration of low-income students'', used with
        respect to a State educational agency, local educational agency
        or school, means an agency or school, as the case may be, that
        serves a student population 40 percent or more of whom are from
        families with incomes below the poverty level, as determined in
        the same manner as the determination is made under section
        1124(c)(2) of the Elementary and Secondary Education Act of
        1965 (20 U.S.C. 6333(c)(2)).
            (4) Low-income individual.--The term ``low-income
        individual'' means a low-income individual (as defined in
        section 402A(g)(2) of the Higher Education Act of 1965 (20
        U.S.C. 1070a-11(g)(2)) who is academically prepared to
        successfully take an advanced placement test as determined by a
        school teacher or advanced placement coordinator taking into
        consideration factors such as enrollment and performance in an
        advanced placement course or superior academic ability.
            (5) Institution of higher education.--The term
        ``institution of higher education'' has the meaning given the
        term in section 101(a) of the Higher Education Act of 1965 (20
        U.S.C. 1001(a)).
            (6) Local educational agency; secondary school; and state
        educational agency.--The terms ``local educational agency'',
        ``secondary school'', and ``State educational agency'' have the
        meanings given the terms in section 14101 of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 8801).
            (7) Secretary.--The term ``Secretary'' means the Secretary
        of Education.
            (8) State.--The term ``State'' means each of the several
        States of the United States, the District of Columbia, the
        Commonwealth of Puerto Rico, Guam, American Samoa, the United
        States Virgin Islands, the Republic of the Marshall Islands,
        the Federated States of Micronesia, and the Republic of Palau.

Summary: Amends the Higher Education Act of 1965 (HEA) and the Elementary and Secondary Education Act of 1965 to make AP programs a priority for Javits Gifted and Talented Students, Upward Bound, Eisenhower professional development, Star Schools, and education technology grants. Requires each institution of higher learning receiving HEA assistance to distribute to secondary school counselors or AP coordinators in the State information on academic credit given to students at the institution for AP test scores.

Access to High Standards Act


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educators in Military Service Act of
2005''.

SEC. 2. TEACHERS WHO SERVED IN THE ARMED FORCES.

    (a) Teachers Generally.--Subsection (a) of section 1119 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 6319) is
amended--
            (1) in paragraph (2)--
                    (A) in the matter before subparagraph (A), by
                inserting ``subject to paragraph (4),'' after ``plan
                described in section 1111,'';
                    (B) in subparagraph (A), by inserting ``subject to
                paragraph (4),'' before ``shall include'';
            (2) in paragraph (3), by striking ``As part of the plan''
        and inserting ``Subject to paragraph (4), as part of the
        plan''; and
            (3) by adding at the end the following:
            ``(4) Teachers serving in the military.--
                    ``(A) Extension.--The date by which a State
                educational agency is required under paragraph (2) to
                ensure that all teachers teaching in core academic
                subjects within the State are highly qualified (the end
                of the 2005-2006 school year), and the date by which a
                local educational agency is required under paragraph
                (3) to ensure that all teachers teaching within the
                school district served by the agency are highly
                qualified (the end of the 2005-2006 school year), shall
                be extended to the date determined under subparagraph
                (C) with respect to eligible teachers described in
                subparagraph (B).
                    ``(B) Eligible teacher.--For purposes of this
                paragraph, the term `eligible teacher' means an
                individual who--
                            ``(i) is or has been a public elementary
                        school or secondary school teacher and is not
                        described in subsection (a)(1); and
                            ``(ii) is on active duty as a member of the
                        Armed Forces, or is on full-time duty as a
                        member of the National Guard of a State under
                        an order to State active duty under title 32,
                        United States Code, or under State law, on or
                        after January 8, 2002.
                    ``(C) Determination of date.--The date determined
                under this subparagraph is the later of the following:
                            ``(i) The first day of the first school
                        year beginning on or after the date determined
                        by extending the deadline described in
                        subparagraph (A) for a period equal to the
                        number of days in the teacher's applicable
                        period of military service.
                            ``(ii) If the teacher was enrolled in
                        coursework or professional development that
                        would have contributed toward the teacher
                        becoming highly qualified and the teacher's
                        applicable period of military service
                        interrupted such coursework or professional
                        development, the last day of the next session
                        of equivalent coursework or professional
                        development that begins on or after the date
                        determined by extending the deadline described
                        in subparagraph (A) for a period equal to the
                        number of days in the teacher's applicable
                        period of military service.
                    ``(D) Applicable period of military service.--For
                purposes of this paragraph, the term `applicable period
                of military service' means, with respect to an eligible
                teacher, the period (or sum of periods) that interrupts
                the teacher's employment as a public elementary school
                or secondary school teacher and during which the
                teacher is on active duty as a member of the Armed
                Forces or is on full-time duty as a member of the
                National Guard of a State under an order to State
                active duty under title 32, United States Code, or
                under State law--
                            ``(i) beginning on the later of--
                                    ``(I) January 8, 2002; or
                                    ``(II) the date on which the
                                teacher begins such period of active
                                duty or full-time duty; and
                            ``(ii) ending on the earlier of--
                                    ``(I) the end of the 2005-2006
                                school year; or
                                    ``(II) the date on which the
                                teacher ceases any such active duty or
                                full-time duty.''.
    (b) New Special Education Teachers.--Clause (iii) of section
602(10)(D) of the Individuals with Disabilities Education Act (20
U.S.C. 1401(10)(D)) is amended to read as follows:
                            ``(iii) in the case of a new special
                        education teacher who teaches multiple subjects
                        and who is highly qualified in mathematics,
                        language arts, or science, demonstrate
                        competence in the other core academic subjects
                        in which the teacher teaches in the same manner
                        as is required for an elementary, middle, or
                        secondary school teacher under section
                        9101(23)(C)(ii) of such Act, which may include
                        a single, high objective uniform State standard
                        of evaluation covering multiple subjects--
                                    ``(I) not later than 2 years after
                                the date of employment; or
                                    ``(II) in the case of such a new
                                special education teacher who begins a
                                period during which the teacher is on
                                active duty as a member of the Armed
                                Forces or is on full-time duty as a
                                member of the National Guard of a State
                                under an order to State active duty
                                under title 32, United States Code, or
                                under State law, within 2 years of such
                                date of employment as a special
                                education teacher, not later than the
                                end of the period that is 2 years plus
                                the number of days of such active duty
                                or full-time duty after such date of
                                employment.''.

SEC. 3. PARAPROFESSIONALS WHO SERVED IN THE ARMED FORCES.

    Subsection (d) of section 1119 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 6319) is amended--
            (1) by striking ``Each local'' and inserting the following:
            ``(1) In general.--Subject to paragraph (2), each local'';
        and
            (2) by adding at the end the following:
            ``(2) Paraprofessionals serving in the military.--
                    ``(A) Extension.--The date by which a local
                educational agency is required under paragraph (1) to
                ensure that all paraprofessionals described in such
                paragraph satisfy the requirements of subsection (c)
                shall be extended to the date determined under
                subparagraph (C) with respect to eligible
                paraprofessionals described in subparagraph (B).
                    ``(B) Eligible paraprofessional.--For purposes of
                this paragraph, the term `eligible paraprofessional'
                means an individual who--
                            ``(i) is a paraprofessional described in
                        paragraph (1); and
                            ``(ii) is on active duty as a member of the
                        Armed Forces, or is on full-time duty as a
                        member of the National Guard of a State under
                        an order to State active duty under title 32,
                        United States Code, or under State law, on or
                        after January 8, 2002.
                    ``(C) Determination of date.--The date determined
                under this subparagraph is the later of the following:
                            ``(i) The first day of the first school
                        year beginning on or after the date determined
                        by extending the deadline described in
                        subparagraph (A) for a period equal to the
                        number of days in the paraprofessional's
                        applicable period of military service.
                            ``(ii) If the paraprofessional was enrolled
                        in coursework or professional development that
                        would have contributed toward the
                        paraprofessional becoming highly qualified and
                        the paraprofessional's applicable period of
                        military service interrupted such coursework or
                        professional development, the last day of the
                        next session of equivalent coursework or
                        professional development that begins on or
                        after the date determined by extending the
                        deadline described in subparagraph (A) for a
                        period equal to the number of days in the
                        paraprofessional's applicable period of
                        military service.
                    ``(D) Applicable period of military service.--For
                purposes of this paragraph, the term `applicable period
                of military service' means, with respect to an eligible
                paraprofessional, the period (or sum of periods) that
                interrupts the paraprofessional's employment in a
                public elementary school or secondary school and during
                which the paraprofessional is on active duty as a
                member of the Armed Forces or is on full-time duty as a
                member of the National Guard of a State under an order
                to State active duty under title 32, United States
                Code, or under State law--
                            ``(i) beginning on the later of--
                                    ``(I) January 8, 2002; or
                                    ``(II) the date on which the
                                paraprofessional begins such period of
                                active duty or full-time duty; and
                            ``(ii) ending on the earlier of--
                                    ``(I) the end of the 2005-2006
                                school year; or
                                    ``(II) the date on which the
                                paraprofessional ceases any such active
                                duty or full-time duty.''.

Summary: Educators in Military Service Act of 2005 - Amends the Elementary and Secondary Education Act of 1965 to extend the deadlines by which state and local educational agencies are required to ensure that teachers or paraprofessional educators are highly qualified in order to account for their applicable periods of military service. Amends the Individuals with Disabilities Act to extend similar deadlines with respect to new special education teachers.

To amend the Elementary and Secondary Education Act of 1965 to extend the deadline by which State educational agencies and local educational agencies are required to ensure that an educator is highly qualified in order to account for the educator's applicable period of military service.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Mental Health Treatment
First Act of 2013''.

SEC. 2. MENTAL HEATH CARE AND REHABILITATION FOR VETERANS FOR SERVICE-
              RELATED POST-TRAUMATIC STRESS DISORDER, DEPRESSION,
              ANXIETY DISORDER, OR RELATED SUBSTANCE USE DISORDER.

    (a) In General.--Subchapter II of chapter 17 of title 38, United
States Code, is amended by inserting after section 1712B the following
new section:
``Sec. 1712C. Mental health care and rehabilitation for service-related
              post-traumatic stress disorder, depression, anxiety
              disorder, or related substance use disorder
    ``(a) In General.--The Secretary shall carry out a program of
mental health care and rehabilitation for veterans who--
            ``(1) have been discharged or released from service in the
        active military, naval, or air service under conditions other
        than dishonorable for a period of not more than two years;
            ``(2) are enrolled in the system of annual patient
        enrollment established and operated by the Secretary under
        section 1705 of this title and have been so enrolled since
        before the date of the enactment of the Veterans Mental Health
        Treatment First Act of 2013;
            ``(3) are diagnosed by a physician of the Department with
        post-traumatic stress disorder, depression, anxiety disorder,
        or substance use disorder related to post-traumatic stress
        disorder, depression, or anxiety disorder that is service-
        related (as determined in accordance with subsection (b)); and
            ``(4) agree to the conditions of participation applicable
        to such veterans set forth in subsection (c).
    ``(b) Treatment of Conditions as Service-Related.--(1) A condition
of a veteran described in subsection (a)(3) shall be treated as
service-related for purposes of this section if--
            ``(A) the condition has previously been adjudicated by the
        Secretary to be service-connected; or
            ``(B) the condition is judged by the physician of the
        Department making the diagnosis for the veteran as described in
        subsection (a)(3) to be plausibly related to the service of the
        veteran in the active military, naval, or air service.
    ``(2) The Secretary shall prescribe in regulations the standards to
be utilized by physicians of the Department in judging under paragraph
(1)(B) whether or not a condition of a veteran described in subsection
(a)(3) is plausibly related to the service of the veteran in the active
military, naval, or air service.
    ``(c) Conditions of Participation.--(1) As conditions for
participation in the program under this section, a veteran seeking
mental health care and rehabilitation under the program for a condition
described in subsection (a)(3) who has not yet filed a claim for
disability under this title for such condition shall agree as follows:
            ``(A) To comply substantially with the treatment regimen
        and rehabilitation plan prescribed under subsection (d) for the
        veteran.
            ``(B) Not to submit a claim for disability compensation
        under chapter 11 of this title for post-traumatic stress
        disorder, depression, anxiety disorder, or a related substance
        use disorder until the earlier of--
                    ``(i) the end of the one-year period beginning on
                the date of the commencement of the program by the
                veteran; or
                    ``(ii) the conclusion of the treatment regimen and
                rehabilitation plan prescribed under subsection (d) for
                the veteran.
    ``(2) As conditions for participation in the program under this
section, a veteran seeking mental health care and rehabilitation under
the program for a condition described in subsection (a)(3) who has
filed a claim for disability under this title for such condition that
has not been adjudicated by the Secretary at the time of the diagnosis
of the veteran described in subsection (a)(3)--
            ``(A) shall agree to comply substantially with the
        treatment regimen and rehabilitation plan prescribed under
        subsection (d) for the veteran; and
            ``(B) may agree, at the election of the veteran, to the
        suspension by the Secretary of adjudication of such claim until
        completion by the veteran of the treatment regimen and
        rehabilitation plan.
    ``(3) As conditions for participation in the program under this
section, a veteran seeking mental health care and rehabilitation under
the program for one or more conditions described in subsection (a)(3)
that have been determined by the Secretary to be service-connected
shall agree as follows:
            ``(A) To comply substantially with the treatment regimen
        and rehabilitation plan prescribed under subsection (d) for the
        veteran.
            ``(B) Not to submit a claim for an increase in disability
        compensation under chapter 11 of this title for or based on
        such condition or conditions until the earlier of--
                    ``(i) the end of the one-year period beginning on
                the date of the commencement of the program by the
                veteran; or
                    ``(ii) the completion of the treatment regimen and
                rehabilitation plan prescribed under subsection (d) for
                the veteran.
    ``(d) Treatment Regimen and Rehabilitation Plan.--(1) The Secretary
shall provide for each veteran who participates in the program under
this section a treatment regimen and rehabilitation plan for the post-
traumatic stress disorder, depression, anxiety disorder, or related
substance use disorder of such veteran as described in subsection
(a)(3). The treatment regimen and rehabilitation plan shall be devised
by appropriate clinicians and other appropriate personnel of the
Department assigned for that purpose.
    ``(2) The treatment regimen and rehabilitation plan for a veteran
under this subsection shall include such mental health care and
rehabilitation as the clinicians and other personnel concerned consider
appropriate for the remediation of the condition or conditions of the
veteran covered by the plan.
    ``(3) The duration of each treatment regimen and rehabilitation
plan under this subsection shall be such period as the clinician
concerned considers appropriate.
    ``(e) Wellness Stipends.--(1) Subject to paragraph (4), each
veteran covered by subsection (c)(1) who participates in the program
under this section shall be paid a stipend as follows:
            ``(A) $2,000 payable upon commencement of the treatment
        regimen and rehabilitation plan provided under subsection (d)
        for such veteran.
            ``(B) $1,500 payable every 90 days thereafter upon
        certification by the clinician treating such veteran under the
        program that such veteran is in substantial compliance with
        such treatment regimen and rehabilitation plan, except that the
        total amount payable to such veteran under this subparagraph
        may not exceed $6,000.
            ``(C) $3,000 payable at the earlier of--
                    ``(i) the date of the conclusion of such treatment
                regimen and rehabilitation plan; or
                    ``(ii) one year after the date of the commencement
                of such treatment regimen and rehabilitation plan by
                such veteran.
    ``(2) Subject to paragraph (4), each veteran covered by subsection
(c)(2) who participates in the program under this section shall be paid
a stipend as follows:
            ``(A) If such veteran agrees as provided in subparagraph
        (B) of subsection (c)(2), the stipend payable under paragraph
        (1).
            ``(B) If such veteran does not agree as provided in
        subparagraph (B) of subsection (c)(2), the stipend payable
        under paragraph (3).
    ``(3) Subject to paragraph (4), each veteran covered by subsection
(c)(3) who participates in the program under this section shall be paid
a stipend as follows:
            ``(A) $667 payable upon commencement of the treatment
        regimen and rehabilitation plan provided under subsection (d)
        for such veteran.
            ``(B) $500 payable every 90 days thereafter upon
        certification by the clinician treating such veteran under the
        program that such veteran is in substantial compliance with
        such treatment regimen and rehabilitation plan, except that the
        total amount payable to such veteran under this subparagraph
        may not exceed $2,000.
            ``(C) $1,000 payable at the earlier of--
                    ``(i) the date of the conclusion of such treatment
                regimen and rehabilitation plan; or
                    ``(ii) one year after the date of the commencement
                of such treatment regimen and rehabilitation plan by
                such veteran.
    ``(4) In the event a veteran is determined by the Secretary to have
failed to comply with any condition agreed to by the veteran under
subsection (c), payment to the veteran of any stipend otherwise
authorized to be payable under this subsection shall cease.
    ``(f) Limitation on Participation.--(1) Except as provided in
paragraph (2), a veteran may participate only once in the program under
this section.
    ``(2) A veteran may participate more than once in the program under
this section if the Secretary determines that such additional
participation in the program will assist the veteran in achieving the
remediation of the condition or conditions addressed by participation
in the program.
    ``(3) The total amount of stipend payable under subsection (e) to a
veteran covered by paragraph (2) may not exceed $11,000.''.
    (b) Clerical Amendment.--The table of sections at the beginning of
chapter 17 of such title is amended by inserting after the item
relating to section 1712B the following new item:

``1712C. Mental health care and rehabilitation for service-related
                            post-traumatic stress disorder, depression,
                            anxiety disorder, or related substance use
                            disorder.''.

Summary: Veterans Mental Health Treatment First Act of 2013 - Directs the Secretary of Veterans Affairs (VA) to carry out a program of mental health care and rehabilitation for veterans who: (1) have been discharged or released from active-duty service under conditions other than dishonorable for no more than two years. (2) are enrolled in the VA system of annual patient enrollment and were so enrolled before the date of enactment of this Act. (3) are diagnosed by a VA physician with post-traumatic stress disorder, depression, anxiety disorder, or substance use disorder that is service-related. And (4) agree to certain participation conditions, including not submitting a claim for veterans' disability compensation for any such condition until either one year after program commencement or the conclusion of the prescribed treatment regimen. Requires the Secretary to provide for each participant a treatment regimen and rehabilitation plan for the determined condition. Provides a stipend for participants, commencing upon program commencement, continuing through successful treatment and plan compliance, and ending either upon the conclusion of such treatment or one year after treatment and plan commencement. Allows a veteran to participate more than once in the program if the Secretary determines that the additional participation will assist the veteran in achieving the remediation of the condition.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Tax Certainty and
Growth Act of 2013''.

SEC. 2. SENSE OF THE SENATE REGARDING TAX REFORM.

    It is the sense of the Senate that Congress should undertake
comprehensive tax reform legislation to--
            (1) make our system fairer and simpler; and
            (2) promote economic growth.

SEC. 3. PERMANENT DOUBLING OF DEDUCTIONS FOR START-UP EXPENSES,
              ORGANIZATIONAL EXPENSES, AND SYNDICATION FEES.

    (a) Start-Up Expenses.--
            (1) In general.--Clause (ii) of section 195(b)(1)(A) of the
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``$5,000'' and inserting
                ``$10,000'', and
                    (B) by striking ``$50,000'' and inserting
                ``$60,000''.
            (2) Conforming amendment.--Subsection (b) of section 195 of
        the Internal Revenue Code of 1986 is amended by striking
        paragraph (3).
    (b) Organizational Expenses.--Subparagraph (B) of section 248 of
the Internal Revenue Code of 1986 is amended--
            (1) by striking ``$5,000'' and inserting ``$10,000'', and
            (2) by striking ``$50,000'' and inserting ``$60,000''.
    (c) Organization and Syndication Fees.--Clause (ii) of section
709(b)(1)(A) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``$5,000'' and inserting ``$10,000'', and
            (2) by striking ``$50,000'' and inserting ``$60,000''.
    (d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years ending on or after
the date of the enactment of this Act.

SEC. 4. CLARIFICATION OF CASH ACCOUNTING RULES FOR SMALL BUSINESS.

    (a) Cash Accounting Permitted.--
            (1) In general.--Section 446 of the Internal Revenue Code
        of 1986 (relating to general rule for methods of accounting) is
        amended by adding at the end the following new subsection:
    ``(g) Certain Small Business Taxpayers Permitted To Use Cash
Accounting Method Without Limitation.--
            ``(1) In general.--An eligible taxpayer shall not be
        required to use an accrual method of accounting for any taxable
        year.
            ``(2) Eligible taxpayer.--For purposes of this subsection,
        a taxpayer is an eligible taxpayer with respect to any taxable
        year if--
                    ``(A) for all prior taxable years beginning after
                December 31, 2013, the taxpayer (or any predecessor)
                met the gross receipts test of section 448(c), and
                    ``(B) the taxpayer is not subject to section 447 or
                448.''.
            (2) Expansion of gross receipts test.--
                    (A) In general.--Paragraph (3) of section 448(b) of
                such Code (relating to entities with gross receipts of
                not more than $5,000,000) is amended by striking
                ``$5,000,000'' in the text and in the heading and
                inserting ``$10,000,000''.
                    (B) Conforming amendments.--Section 448(c) of such
                Code is amended--
                            (i) by striking ``$5,000,000'' each place
                        it appears in the text and in the heading of
                        paragraph (1) and inserting ``$10,000,000'',
                        and
                            (ii) by adding at the end the following new
                        paragraph:
            ``(4) Inflation adjustment.--In the case of any taxable
        year beginning in a calendar year after 2014, the dollar amount
        contained in subsection (b)(3) and paragraph (1) of this
        subsection shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for the calendar year in which
                the taxable year begins, by substituting `calendar year
                2013' for `calendar year 1992' in subparagraph (B)
                thereof.
                If any amount as adjusted under this subparagraph is
                not a multiple of $100,000, such amount shall be
                rounded to the nearest multiple of $100,000.''.
    (b) Clarification of Inventory Rules for Small Business.--
            (1) In general.--Section 471 of the Internal Revenue Code
        of 1986 (relating to general rule for inventories) is amended
        by redesignating subsection (c) as subsection (d) and by
        inserting after subsection (b) the following new subsection:
    ``(c) Small Business Taxpayers Not Required To Use Inventories.--
            ``(1) In general.--A qualified taxpayer shall not be
        required to use inventories under this section for a taxable
        year.
            ``(2) Treatment of taxpayers not using inventories.--If a
        qualified taxpayer does not use inventories with respect to any
        property for any taxable year beginning after December 31,
        2013, such property shall be treated as a material or supply
        which is not incidental.
            ``(3) Qualified taxpayer.--For purposes of this subsection,
        the term `qualified taxpayer' means--
                    ``(A) any eligible taxpayer (as defined in section
                446(g)(2)), and
                    ``(B) any taxpayer described in section
                448(b)(3).''.
            (2) Increased eligibility for simplified dollar-value lifo
        method.--Section 474(c) is amended by striking ``$5,000,000''
        and inserting ``the dollar amount in effect under section
        448(c)(1)''.
    (c) Effective Date and Special Rules.--
            (1) In general.--The amendments made by this section shall
        apply to taxable years beginning after December 31, 2013.
            (2) Change in method of accounting.--In the case of any
        taxpayer changing the taxpayer's method of accounting for any
        taxable year under the amendments made by this section--
                    (A) such change shall be treated as initiated by
                the taxpayer;
                    (B) such change shall be treated as made with the
                consent of the Secretary of the Treasury; and
                    (C) the net amount of the adjustments required to
                be taken into account by the taxpayer under section 481
                of the Internal Revenue Code of 1986 shall be taken
                into account over a period (not greater than 4 taxable
                years) beginning with such taxable year.

SEC. 5. PERMANENT EXTENSION OF EXPENSING LIMITATION.

    (a) Dollar Limitation.--Section 179(b)(1) of the Internal Revenue
Code of 1986 is amended by striking ``shall not exceed'' and all that
follows and inserting ``shall not exceed $250,000.''.
    (b) Reduction in Limitation.--Section 179(b)(2) of such Code is
amended by striking ``exceeds'' and all that follows and inserting
``exceeds $800,000.''.
    (c) Inflation Adjustment.--Subsection (b) of section 179 of such
Code is amended by adding at the end the following new paragraph:
            ``(6) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year
                beginning in a calendar year after 2014, the $250,000
                in paragraph (1) and the $800,000 amount in paragraph
                (2) shall each 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,
                        by substituting `calendar year 2013' for
                        `calendar year 1992' in subparagraph (B)
                        thereof.
                    ``(B) Rounding.--
                            ``(i) Dollar limitation.--If the amount in
                        paragraph (1) as increased under subparagraph
                        (A) is not a multiple of $1,000, such amount
                        shall be rounded to the nearest multiple of
                        $1,000.
                            ``(ii) Phaseout amount.--If the amount in
                        paragraph (2) as increased under subparagraph
                        (A) is not a multiple of $10,000, such amount
                        shall be rounded to the nearest multiple of
                        $10,000.''.
    (d) Computer Software.--Section 179(d)(1)(A)(ii) of such Code is
amended by striking ``and before 2014''.
    (e) Election.--Section 179(c)(2) of such Code is amended by
striking ``and before 2014''.
    (f) Special Rules for Treatment of Qualified Real Property.--
            (1) In general.--Section 179(f)(1) of such Code is amended
        by striking ``beginning in 2010, 2011, 2012, or 2013'' and
        inserting ``beginning after 2009''.
            (2) Conforming amendment.--Section 179(f) of such Code is
        amended by striking paragraph (4).
    (g) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SEC. 6. EXTENSION OF BONUS DEPRECIATION.

    (a) In General.--Paragraph (2) of section 168(k) of the Internal
Revenue Code of 1986 is amended--
            (1) by striking ``January 1, 2015'' in subparagraph (A)(iv)
        and inserting ``January 1, 2016'', and
            (2) by striking ``January 1, 2014'' each place it appears
        and inserting ``January 1, 2015''.
    (b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of
section 460(c)(6)(B) of the Internal Revenue Code of 1986 is amended by
striking ``January 1, 2014 (January 1, 2015'' and inserting ``January
1, 2015 (January 1, 2016''.
    (c) Conforming Amendments.--
            (1) The heading for subsection (k) of section 168 of the
        Internal Revenue Code of 1986 is amended by striking ``January
        1, 2014'' and inserting ``January 1, 2015''.
            (2) The heading for clause (ii) of section 168(k)(2)(B) of
        such Code is amended by striking ``Pre-january 1, 2014'' and
        inserting ``Pre-january 1, 2015''.
            (3) Section 168(k)(4)(D) is amended by striking ``and'' at
        the end of clause (ii), by striking the period at the end of
        clause (iii) and inserting a comma, and by adding at the end
        the following new clauses:
                            ``(iv) `January 1, 2015' shall be
                        substituted for `January 1, 2016' in
                        subparagraph (A)(iv) thereof, and
                            ``(v) `January 1, 2014' shall be
                        substituted for `January 1, 2015' each place it
                        appears in subparagraph (A) thereof.''.
            (4) Section 168(l)(4) of such Code is amended by striking
        ``and'' at the end of subparagraph (A), by redesignating
        subparagraph (B) as subparagraph (C), and by inserting after
        subparagraph (A) the following new subparagraph:
                    ``(B) by substituting `January 1, 2014' for
                `January 1, 2015' in clause (i) thereof, and''.
            (5) Subparagraph (C) of section 168(n)(2) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
            (6) Subparagraph (D) of section 1400L(b)(2) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
            (7) Subparagraph (B) of section 1400N(d)(3) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013, in taxable
years ending after such date.

SEC. 7. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED
              LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS
              AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.

    (a) In General.--Clauses (iv), (v), and (ix) of section
168(e)(3)(E) of the Internal Revenue Code of 1986 are each amended by
striking ``January 1, 2014'' and inserting ``January 1, 2015''.
    (b) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013.

Summary: Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth. Amends the Internal Revenue Code to: (1) make permanent the increased tax deductions for business start-up expenditures, organizational expenditures, and organization and syndication fees. (2) allow the cash accounting method for businesses whose gross receipts do not exceed $10 million. (3) exempt businesses whose gross receipts do not exceed $10 million from the requirement to use inventories. (4) make permanent the $250,000 allowance for expensing business assets, including computer software. (5) extend for one year the additional depreciation allowance for business assets. And (6) extend through 2014 the 15-year straight-line depreciation allowance for qualified leasehold, restaurant, and retail improvements.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Help Extend Auditory Relief (HEAR)
Act of 2013''.

SEC. 2. MEDICARE COVERAGE OF HEARING REHABILITATION.

    (a) Coverage of Aural Rehabilitation Services.--Section 1861(s)(2)
of the Social Security Act (42 U.S.C. 1395x(s)(2)) is amended--
            (1) in subparagraph (EE), by striking ``and'' at the end;
            (2) in subparagraph (FF) by inserting ``and'' at the end;
        and
            (3) by adding at the end the following new subparagraph:
            ``(GG) aural rehabilitation services (as described in
        subsection (iii)(1)(A));''.
    (b) Coverage of Hearing Aids as Durable Medical Equipment.--Section
1861(s)(8) of the Social Security Act (42 U.S.C. 1395x(s)(8)) is
amended by inserting ``and hearing aids (as defined in subsection
(iii)(3))'' before the period.
    (c) Hearing Rehabilitation and Hearing Aid Defined.--Section 1861
of the Social Security Act (42 U.S.C. 1395x) is amended by adding at
the end the following new subsection:

                        ``Hearing Rehabilitation

    ``(iii)(1) The term `hearing rehabilitation' means--
            ``(A) aural rehabilitation services (described in paragraph
        (2)) which meet such requirements as the Secretary prescribes
        and which are furnished by a physician or qualified
        audiologist, who is legally authorized to furnish such services
        under the State law (or the State regulatory mechanism provided
        by State law) of the State in which the services are furnished;
        and
            ``(B) hearing aids (as defined in paragraph (3)).
    ``(2) The services described in this subparagraph include--
            ``(A) aural rehabilitation services;
            ``(B) in the case of an individual who has a hearing loss
        (as defined by the Secretary), a comprehensive audiologic
        assessment to determine if a hearing aid is appropriate and to
        determine the need for other diagnostic medical or audiologic
        testing; and
            ``(C) a threshold test to determine audio acuity.
    ``(3)(A) The term `hearing aid' means a hearing aid described in
subparagraph (B), including the services described in subparagraph (C)
furnished by a physician or qualified audiologist, who is legally
authorized to supply such hearing aid under the State law (or State
regulatory mechanism provided by State law) of the State in which the
hearing aid is supplied, to an individual described in subparagraph
(D).
    ``(B) A hearing aid described in this subparagraph is any wearable
instrument or device for, offered for the purpose of, or represented as
aiding individuals with, or compensating for, hearing loss that meets
requirements of the Food and Drug Administration for marketing.
    ``(C) The services described in this subparagraph include--
            ``(i) audiology services (as defined in subsection
        (ll)(2));
            ``(ii) a hearing aid assessment to determine the
        appropriate hearing aid for the individual;
            ``(iii) procurement of an appropriate hearing aid;
            ``(iv) initial fitting and adjustment of the hearing aid;
            ``(v) appropriate instruction on the use of the hearing
        aid;
            ``(vi) periodic refittings and adjustments; and
            ``(vii) rehabilitation, including counseling on hearing
        loss, speech reading, and auditory training.
    ``(D) The individuals described in this subparagraph--
            ``(i) have been determined (as a result of a comprehensive
        audiologic assessment) to have a hearing loss which can be
        appropriately treated with a hearing aid;
            ``(ii) have not been supplied with one monaural hearing aid
        or two binaural hearing aids during the preceding 3 years; and
            ``(iii) have had a comprehensive audiologic assessment
        which indicates that the hearing of such individual has
        deteriorated since such individual was last supplied with a
        hearing aid such that a hearing aid of a different type is
        appropriate for such individual.''.
    (d) Inclusion of Audiology Rehabilitation Services.--Section
1861(ll)(2) of the Social Security Act (42 U.S.C. 1395x(ll)(2)) is
amended by inserting ``and rehabilitation'' after ``balance
assessment''.
    (e) Exception to Exclusions From Coverage.--Section 1862(a) of the
Social Security Act (42 U.S.C. 1395y(a)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (O), by striking ``and'' at the
                end;
                    (B) in subparagraph (P); by striking the semicolon
                at the end and inserting ``, and''; and
                    (C) by adding at the end the following new
                subparagraph:
            ``(Q) in the case of hearing rehabilitation, which is
        furnished or supplied more frequently than is provided under
        section 1861(iii)(3)(D)(ii).''; and
            (2) in paragraph (7) by striking ``hearing aids or
        examinations therefor''.
    (f) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act, and shall apply to
items and services furnished on or after January 1 of such year, not
later than the third year beginning after such date of enactment, as
the Secretary of Health and Human Services shall specify.

Summary: Help Extend Auditory Relief (HEAR) Act of 2013 - Amends title XVIII (Medicare) of the Social Security Act to cover aural rehabilitation services, hearing aids as durable medical equipment (DME), audiology rehabilitation services, and related hearing services.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Financial Derivatives Supervisory
Improvement Act of 1998''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) There should be consistency, coordination, and clarity
        in the regulation of derivative instruments used by financial
        institutions.
            (2) Banks and their affiliates developed, and remain the
        principal participants in, the derivatives markets.
            (3) Regulation of the derivatives markets directly affects
        the liquidity, efficiency, capital position, and safety and
        soundness of the banking industry and the safety and soundness
        of the Federal deposit insurance fund.
            (4) Regulation of the derivatives markets has profound
        consequences for the continued effectiveness of the bank
        supervisory process, including the capital provisions of the
        Federal banking agencies.
            (5) Statutes and regulations governing use of financial
        derivatives by depository institutions in the United States,
        including over-the-counter and exchange-traded derivatives,
        should be brought up to date to reflect the rapid evolution of
        the markets in recent years, framed so as to keep pace with
        changes in the markets brought on by the onrush of
        technological advances, and formulated in a manner that
        enhances the legal certainty of derivatives transactions.
            (6) The Congress desires interagency cooperation to
        harmonize, to the maximum extent possible, United States rules
        and regulations related to the derivatives markets.
            (7) Regulatory arbitrage is a fact of commerce, with market
        participants having the tendency to move to the weakest
        regulator.
            (8) The stability of the international financial system and
        the competitive position of United States financial
        institutions are jeopardized if foreign markets are regulated
        less prudently than United States markets.

SEC. 3. ESTABLISHMENT OF WORKING GROUP ON FINANCIAL DERIVATIVES.

    (a) Establishment; Composition.--There is established the Working
Group on Financial Derivatives, which shall consist of--
            (1) the Secretary of the Treasury;
            (2) the Chairman of the Board of Governors of the Federal
        Reserve System;
            (3) the Chairman of the Securities and Exchange Commission;
            (4) the Chairman of the Commodity Futures Trading
        Commission;
            (5) the Comptroller of the Currency;
            (6) the Director of the Office of Thrift Supervision;
            (7) the Chairperson of the Board of Directors of the
        Federal Deposit Insurance Corporation; and
            (8) the President of the Federal Reserve Bank of New York.
    (b) Chairmanship.--The Chairman of the Working Group on Financial
Derivatives shall be the Secretary of the Treasury.
    (c) Designation of Officers and Employees.--The members of the
Working Group on Financial Derivatives may, from time to time,
designate other officers or employees of their respective agencies to
assist in carrying out the duties on the Working Group on Financial
Derivatives.
    (d) Establishment of Advisory Committees.--In the development of
recommendations related to derivative products, the Working Group on
Financial Derivatives shall consult, to the widest extent possible,
with market participants, and may establish advisory committees
accordingly.
    (e) Sunset; Reports.--The Working Group on Financial Derivatives
shall cease to exist upon the enactment of legislation authorizing
appropriations for the Commodity Futures Trading Commission for any
fiscal year after fiscal year 2000. The Secretary of the Treasury and
the Chairman of the Board of Governors of the Federal Reserve System
shall submit to the Congress every 6 months, during the 4-year period
beginning on the date of such cessation, a report on the progress of
the implementation of the recommendations of the Working Group on
Financial Derivatives.

SEC. 4. STUDY AND RECOMMENDATIONS ON REGULATION OF DERIVATIVES MARKETS.

    (a) Study.--The Working Group on Financial Derivatives established
under section 2--
            (1) shall conduct a study on the regulation of the
        derivatives markets, including over-the-counter derivatives and
        exchange-traded derivatives, in which depository institutions,
        brokers or dealers registered under the Securities and Exchange
        Act of 1934, foreign banks, or affiliates of a depository
        institution or a foreign bank, participate; and
            (2) shall develop recommendations for modernizing and
        harmonizing statutes, regulations, and policies--
                    (A) to reflect changes in the markets described in
                paragraph (1);
                    (B) to improve their operations;
                    (C) to enhance legal certainty for all types of
                instruments related to such markets, including hybrid
                instruments and swap agreements; and
                    (D) to promote the harmonization of regulation of
                such markets worldwide.
    (b) Reports.--
            (1) Interim report.--Not later than 6 months after the date
        of the enactment of this Act, the Working Group on Financial
        Derivatives established under section 2 shall submit an interim
        report to the Congress describing the working group's progress.
            (2) Final report.--Not later than 1 year after the date of
        the enactment of this Act, the Working Group on Financial
        Derivatives established under section 2 shall submit a final
        report to the Congress describing the study conducted under
        subsection (a)(1) and containing the recommendations developed
        under subsection (a)(2).
            (3) Separate views.--The reports under paragraph (1) and
        (2) may include separately stated views of any member of the
        working group.

SEC. 5. PROTECTION OF INTERNATIONAL BANKING SYSTEM.

    To protect customers, stabilize the international financial system,
and underpin the safety and soundness of banking institutions in the
United States and the banking system around the world, the Government
of the United States and the Working Group on Financial Derivatives
should make a high priority continual negotiations to ensure that
foreign markets and regulatory bodies establish and maintain
regulations comparably prudent to those applicable in United States
markets.

SEC. 6. RESTRICTIONS RELATING TO HYBRID INSTRUMENTS AND SWAP
              AGREEMENTS.

    Notwithstanding any other provision of law--
            (1) during the period beginning on the date of the
        enactment of this Act and ending upon the enactment of
        legislation authorizing appropriations for the Commodity
        Futures Trading Commission for any fiscal year after fiscal
        year 2000, the Commodity Futures Trading Commission may not,
        without the approval of the Secretary of the Treasury, propose
        or promulgate any rule, regulation, or order, or issue any
        interpretive or policy statement, that restricts or regulates
        activity in a hybrid instrument or swap agreement--
                    (A) that is eligible for exemption under part 34 or
                35 of title 17, Code of Federal Regulations (as in
                effect on January 1, 1998); and
                    (B) to which a depository institution, a broker or
                dealer registered under the Securities and Exchange Act
                of 1934, a foreign bank, or an affiliate of a
                depository institution or a foreign bank, is a party;
                and
            (2) a hybrid instrument or swap agreement described in
        paragraph (1) that is entered into before the period described
        in such paragraph shall not be subject to section 2(a)(1)(B)(v)
        of the Commodity Exchange Act (7 U.S.C. 2a(a)(1)(B)(v)).

SEC. 7. DEFINITIONS.

    For purposes of this Act:
            (1) The term ``depository institution'' has the meaning
        given such term in section 19(b)(1)(A) of the Federal Reserve
        Act (12 U.S.C. 461(b)(1)(A)).
            (2) The term ``foreign bank'' has the meaning given such
        term in section 1(b)(7) of the International Banking Act of
        1978 (12 U.S.C. 3101(b)(7)).

Summary: Financial Derivatives Supervisory Improvement Act of 1998 - Establishes the Working Group on Financial Derivatives to study and report to the Congress on: (1) the regulation of derivatives markets in which domestic and foreign depository institutions and registered brokers and dealers participate. And (2) any recommendations for modernizing and harmonizing statutes, regulations, and policies. Urges the Group to assign a high priority to continual negotiations to ensure that foreign markets and regulatory bodies establish and maintain regulations comparably prudent to those governing the US markets. Prohibits the Commodity Futures Trading Commission, for a specified time period, without the Secretary of the Treasury's approval, from promulgating or proposing regulations, or issuing any interpretive or policy statements that regulate or restrict activity in certain hybrid instruments and swap agreements. Declares that any such hybrid instruments or swap agreements entered into before such period shall not be subject to the Commodity Exchange Act's restriction of futures contracts or exempted securities.