SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Conflicts from Political Fundraising
Act of 2017''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Public confidence in the Federal Government is based on
        the expectation that officers and employees will discharge
        their duties impartially, and avoid either actual conflicts of
        interest or the appearance thereof.
            (2) The risk of an actual conflict of interest, or the
        appearance thereof, arises when a nominee or appointee to a
        Senate-confirmed position or an individual in a position of a
        confidential or policymaking character has previously donated
        to, solicited for, or received funds from a political action
        committee or entity organized under section 501(c)(4) or
        section 501(c)(6) of the Internal Revenue Code of 1986.
            (3) Since the 2010 decision by the Supreme Court of the
        United States in Citizens United v. Federal Election
        Commission, spending by corporations subject to Federal laws
        and regulations has increased dramatically.
            (4) While some corporate political spending is done
        publicly, contributions to entities organized under section
        501(c)(4) of the Internal Revenue Code of 1986 need not be
        disclosed, making this spending effectively anonymous. The risk
        of an actual conflict of interest, or the appearance thereof,
        arises whether political spending is public or anonymous.
            (5) Current financial disclosure requirements do not
        require filers to report funds they have donated to, solicited
        for, or received from political action committees or entities
        organized under section 501(c)(4) or section 501(c)(6) of the
        Internal Revenue Code of 1986.
            (6) Apparent or actual conflicts of interest are best
        ameliorated through public disclosure of this activity to the
        Office of Government Ethics so the apparent or actual conflicts
        can be addressed in ethics agreements negotiated between the
        filer and the agency in which the filer will serve.

SEC. 3. DISCLOSURE OF CERTAIN TYPES OF CONTRIBUTIONS.

    (a) Definitions.--Section 109 of the Ethics in Government Act of
1978 (5 U.S.C. App.) is amended--
            (1) by redesignating paragraphs (2) through (19) as
        paragraphs (5) through (22), respectively; and
            (2) by inserting after paragraph (1) the following:
            ``(2) `covered contribution' means a payment, advance,
        forbearance, rendering, or deposit of money, or any thing of
        value--
                    ``(A)(i) that--
                            ``(I) is--
                                    ``(aa) made by or on behalf of a
                                covered individual; or
                                    ``(bb) solicited in writing by or
                                on behalf of a covered individual; and
                            ``(II) is made--
                                    ``(aa) to a political organization,
                                as defined in section 527 of the
                                Internal Revenue Code of 1986; or
                                    ``(bb) to an organization--
                                            ``(AA) that is described in
                                        paragraph (4) or (6) of section
                                        501(c) of the Internal Revenue
                                        Code of 1986 and exempt from
                                        tax under section 501(a) of
                                        such Code; and
                                            ``(BB) that promotes or
                                        opposes changes in Federal laws
                                        or regulations that are (or
                                        would be) administered by the
                                        agency in which the covered
                                        individual has been nominated
                                        for appointment to a covered
                                        position or is serving in a
                                        covered position; or
                    ``(ii) that is--
                            ``(I) solicited in writing by or on behalf
                        of a covered individual; and
                            ``(II) made--
                                    ``(aa) by an individual or entity
                                the activities of which are subject to
                                Federal laws or regulations that are
                                (or would be) administered by the
                                agency in which the covered individual
                                has been nominated for appointment to a
                                covered position or is serving in a
                                covered position; and
                                    ``(bb) to--
                                            ``(AA) a political
                                        organization, as defined in
                                        section 527 of the Internal
                                        Revenue Code of 1986; or
                                            ``(BB) an organization that
                                        is described in paragraph (4)
                                        or (6) of section 501(c) of the
                                        Internal Revenue Code of 1986
                                        and exempt from tax under
                                        section 501(a) of such Code;
                                        and
                    ``(B) that is made to an organization described in
                item (aa) or (bb) of clause (i)(II) or clause
                (ii)(II)(bb) of subparagraph (A) for which the total
                amount of such payments, advances, forbearances,
                renderings, or deposits of money, or any thing of
                value, during the calendar year in which it is made is
                not less than the contribution limitation in effect
                under section 315(a)(1)(A) of the Federal Election
                Campaign Act of 1971 (52 U.S.C. 30116(a)(1)(A)) for
                elections occurring during such calendar year;
            ``(3) `covered individual' means an individual who has been
        nominated or appointed to a covered position; and
            ``(4) `covered position'--
                    ``(A) means--
                            ``(i) a position described under sections
                        5312 through 5316 of title 5, United States
                        Code;
                            ``(ii) a position placed in level IV or V
                        of the Executive Schedule under section 5317 of
                        title 5, United States Code;
                            ``(iii) a position as a limited term
                        appointee, limited emergency appointee, or
                        noncareer appointee in the Senior Executive
                        Service, as defined under paragraphs (5), (6),
                        and (7), respectively, of section 3132(a) of
                        title 5, United States Code; and
                            ``(iv) a position in the executive branch
                        of the Government of a confidential or policy-
                        determining character under schedule C of
                        subpart C of part 213 of title 5 of the Code of
                        Federal Regulations; and
                    ``(B) does not include a position if the individual
                serving in the position has been excluded from the
                application of section 101(f)(5);''.
    (b) Disclosure Requirements.--The Ethics in Government Act of 1978
(5 U.S.C. App.) is amended--
            (1) in section 101--
                    (A) in subsection (a)--
                            (i) by inserting ``(1)'' before ``Within'';
                            (ii) by striking ``unless'' and inserting
                        ``and, if the individual is assuming a covered
                        position, the information described in section
                        102(j), except that, subject to paragraph (2),
                        the individual shall not be required to file a
                        report if''; and
                            (iii) by adding at the end the following:
    ``(2) If an individual has left a position described in subsection
(f) that is not a covered position and, within 30 days, assumes a
position that is a covered position, the individual shall, within 30
days of assuming the covered position, file a report containing the
information described in section 102(j)(2)(A).'';
                    (B) in subsection (b)(1), in the first sentence, by
                inserting ``and the information required by section
                102(j)'' after ``described in section 102(b)'';
                    (C) in subsection (d), by inserting ``and, if the
                individual is serving in a covered position, the
                information required by section 102(j)(2)(A)'' after
                ``described in section 102(a)''; and
                    (D) in subsection (e), by inserting ``and, if the
                individual was serving in a covered position, the
                information required by section 102(j)(2)(A)'' after
                ``described in section 102(a)''; and
            (2) in section 102--
                    (A) in subsection (g), by striking ``Political
                campaign funds'' and inserting ``Except as provided in
                subsection (j), political campaign funds''; and
                    (B) by adding at the end the following:
    ``(j)(1) In this subsection--
            ``(A) the term `applicable period' means--
                    ``(i) with respect to a report filed pursuant to
                subsection (a) or (b) of section 101, the year of
                filing and the 4 calendar years preceding the year of
                the filing; and
                    ``(ii) with respect to a report filed pursuant to
                subsection (d) or (e) of section 101, the preceding
                calendar year; and
            ``(B) the term `covered gift' means a gift that--
                    ``(i) is made to a covered individual, the spouse
                of a covered individual, or the dependent child of a
                covered individual;
                    ``(ii) is made by an entity described in item (aa)
                or (bb) of section 109(2)(A)(i)(II); and
                    ``(iii) would have been required to be reported
                under subsection (a)(2) if the covered individual had
                been required to file a report under section 101(d)
                with respect to the calendar year during which the gift
                was made.
    ``(2)(A) A report filed pursuant to subsection (a), (b), (d), or
(e) of section 101 by a covered individual shall include, for each
covered contribution made by or on behalf of, or that was solicited in
writing by or on behalf of, the covered individual during the
applicable period--
            ``(i) the date on which the covered contribution was made;
            ``(ii) if applicable, the date or dates on which the
        covered contribution was solicited;
            ``(iii) the value of the covered contribution;
            ``(iv) the name of the person making the covered
        contribution; and
            ``(v) the name of the person receiving the covered
        contribution.
    ``(B)(i) Subject to clause (ii), a covered contribution made by or
on behalf of, or that was solicited in writing by or on behalf of, a
covered individual shall constitute a conflict of interest, or an
appearance thereof, with respect to the official duties of the covered
individual.
    ``(ii) The Director of the Office of Government Ethics may exempt a
covered contribution from the application of clause (i) if the Director
determines the circumstances of the solicitation and making of the
covered contribution do not present a risk of a conflict of interest
and the exemption of the covered contribution would not affect
adversely the integrity of the Government or the public's confidence in
the integrity of the Government.
    ``(3) A report filed pursuant to subsection (a) or (b) of section
101 by a covered individual shall include the information described in
subsection (a)(2) with respect to each covered gift received during the
applicable period.''.
    (c) Provision of Reports and Ethics Agreements to Congress.--
Section 105 of the Ethics in Government Act of 1978 (5 U.S.C. App.) is
amended by adding at the end the following:
    ``(e) Not later than 30 days after receiving a written request from
the Chairman or Ranking Member of a committee or subcommittee of either
House of Congress with jurisdiction of the agency in which a covered
individual has been nominated for appointment to a covered position or
is serving in a covered position, the Director of the Office of
Government Ethics shall provide to the Chairman or Ranking Member,
respectively, each report filed under this title by the covered
individual and any ethics agreement entered into between the agency and
the covered individual.''.
    (d) Rules on Ethics Agreements.--The Director of the Office of
Government Ethics shall promptly issue rules regarding how an agency in
the executive branch shall address information required to be disclosed
under the amendments made by this Act in drafting ethics agreements
between the agency and individuals appointed to positions in the
agency.
    (e) Technical and Conforming Amendments.--
            (1) The Ethics in Government Act of 1978 (5 U.S.C. App.) is
        amended--
                    (A) in section 101(f)--
                            (i) in paragraph (9), by striking ``section
                        109(12)'' and inserting ``section 109(15)'';
                            (ii) in paragraph (10), by striking
                        ``section 109(13)'' and inserting ``section
                        109(16)'';
                            (iii) in paragraph (11), by striking
                        ``section 109(10)'' and inserting ``section
                        109(13)''; and
                            (iv) in paragraph (12), by striking
                        ``section 109(8)'' and inserting ``section
                        109(11)'';
                    (B) in section 103(l)--
                            (i) in paragraph (9), by striking ``section
                        109(12)'' and inserting ``section 109(15)'';
                        and
                            (ii) in paragraph (10), by striking
                        ``section 109(13)'' and inserting ``section
                        109(16)''; and
                    (C) in section 105(b)(3)(A), by striking ``section
                109(8) or 109(10)'' and inserting ``section 109(11) or
                109(13)''.
            (2) Section 3(4)(D) of the Lobbying Disclosure Act of 1995
        (2 U.S.C. 1602(4)(D)) is amended by striking ``section
        109(13)'' and inserting ``section 109(16)''.
            (3) Section 21A of the Securities Exchange Act of 1934 (15
        U.S.C. 78u-1) is amended--
                    (A) in subsection (g)(2)(B)(ii), by striking
                ``section 109(11) of the Ethics in Government Act of
                1978 (5 U.S.C. App. 109(11)))'' and inserting ``section
                109 of the Ethics in Government Act of 1978 (5 U.S.C.
                App.))''; and
                    (B) in subsection (h)(2)--
                            (i) in subparagraph (B), by striking
                        ``section 109(8) of the Ethics in Government
                        Act of 1978 (5 U.S.C. App. 109(8))'' and
                        inserting ``section 109 of the Ethics in
                        Government Act of 1978 (5 U.S.C. App.)''; and
                            (ii) in subparagraph (C), by striking
                        ``section 109(10) of the Ethics in Government
                        Act of 1978 (5 U.S.C. App. 109(10))'' and
                        inserting ``section 109 of the Ethics in
                        Government Act of 1978 (5 U.S.C. App.)''.
            (4) Section 499(j)(2) of the Public Health Service Act (42
        U.S.C. 290b(j)(2)) is amended by striking ``section 109(16) of
        the Ethics in Government Act of 1978'' and inserting ``section
        109 of the Ethics in Government Act of 1978 (5 U.S.C. App.)''.

Summary: Conflicts from Political Fundraising Act of 2017 This bill amends the Ethics in Government Act of 1978 to revise financial disclosure requirements for federal personnel, including: (1) the disclosure of contributions made or solicited by, or on behalf of, individuals nominated or appointed to high level executive positions or to positions of a confidential or policymaking character to political action committees and tax-exempt social welfare or business organizations. And (2) the disclosure of certain gifts to appointees, their spouses, or dependent children. The Office of Government Ethics shall, upon request, provide to the Chairman or Ranking Member of a House or Senate committee or subcommittee with jurisdiction over the agency to which an individual has been nominated or appointed to a covered position or is serving in a covered position, each financial disclosure report filed by such individual and any ethics agreement entered into between the agency and the individual. The office shall issue rules on how an executive branch agency shall address conflicts of interest identified in disclosures through ethics agreements between the agency and its appointees.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Housing Affordability for Teachers
and Public Safety Officers Act of 2005''.

SEC. 2. PILOT PROGRAM FOR REDUCED FHA DOWNPAYMENT REQUIREMENTS FOR
              LOANS FOR TEACHERS AND PUBLIC SAFETY OFFICERS.

    (a) In General.--Section 203(b) of the National Housing Act (12
U.S.C. 1709(b)) is amended by adding at the end the following new
paragraph:
            ``(10) Reduced downpayment requirements for teachers and
        public safety officers.--
                    ``(A) In general.--Notwithstanding paragraph (2),
                in the case of a mortgage described in subparagraph
                (B)--
                            ``(i) the mortgage shall involve a
                        principal obligation in an amount that does not
                        exceed the sum of 99 percent of the appraised
                        value of the property and the total amount of
                        initial service charges, appraisal, inspection,
                        and other fees (as the Secretary shall approve)
                        paid in connection with the mortgage;
                            ``(ii) no other provision of this
                        subsection limiting the principal obligation of
                        the mortgage based upon a percentage of the
                        appraised value of the property subject to the
                        mortgage shall apply; and
                            ``(iii) the matter in paragraph (9) that
                        precedes the first proviso shall not apply and
                        the mortgage shall be executed by a mortgagor
                        who shall have paid on account of the property
                        at least 1 percent of the cost of acquisition
                        (as determined by the Secretary) in cash or its
                        equivalent.
                    ``(B) Mortgages covered.--A mortgage described in
                this subparagraph is a mortgage--
                            ``(i) under which the mortgagor is an
                        individual who--
                                    ``(I) is (aa) a teacher, or (bb) a
                                public safety officer; and
                                    ``(II) has not, during the 12-month
                                period ending upon the insurance of the
                                mortgage, had any present ownership
                                interest in a principal residence
                                located in the jurisdiction described
                                in clause (ii); and
                            ``(ii) made for a property that is located
                        within the jurisdiction of--
                                    ``(I) in the case of a mortgage of
                                a mortgagor described in clause
                                (i)(I)(aa), the local educational
                                agency for the school in which the
                                mortgagor is employed (or, in the case
                                of a mortgagor employed in a private
                                school, the local educational agency
                                having jurisdiction for the area in
                                which the private school is located);
                                or
                                    ``(II) in the case of a mortgage of
                                a mortgagor described in clause
                                (i)(I)(bb), the jurisdiction served by
                                the public law enforcement agency,
                                firefighting agency, or rescue or
                                ambulance agency that employs the
                                mortgagor.
                    ``(C) Program integrity.--Notwithstanding any other
                provision of this paragraph and section 203(c)(3), the
                Secretary may suspend the applicability of this
                paragraph and such section for such period as the
                Secretary considers appropriate if the Secretary
                determines such suspension is necessary because of
                fraud or other issues regarding program integrity.
                    ``(D) Pilot program limitations.--
                            ``(i) Annual.--In any fiscal year, the
                        aggregate number of mortgages insured under
                        this paragraph may not exceed 10 percent of the
                        aggregate number of mortgages and loans insured
                        by the Secretary under this title during the
                        preceding fiscal year.
                            ``(ii) Term of program.--The aggregate
                        number or mortgages insured under this
                        paragraph may not exceed 50,000.''.
    (b) Deferral and Reduction of Up-Front Premium.--Section 203(c) of
the National Housing Act (12 U.S.C. 1709(c)) is amended--
            (1) in paragraph (2), in the matter preceding subparagraph
        (A), by striking ``Notwithstanding'' and inserting ``Except as
        provided in paragraph (3) and notwithstanding''; and
            (2) by adding at the end the following new paragraph:
            ``(3) Deferral and reduction of up-front premium.--In the
        case of any mortgage described in subsection (b)(10)(B)--
                    ``(A) paragraph (2)(A) of this subsection (relating
                to collection of up-front premium payments) shall not
                apply; and
                    ``(B) if, at any time during the 5-year period
                beginning on the date of the insurance of the mortgage,
                the mortgagor ceases to be a teacher or public safety
                officer (as such terms are defined in section 201) or
                pays the principal obligation of the mortgage in full,
                the Secretary shall at such time collect a single
                premium payment in an amount equal to the amount of the
                single premium payment that, but for this paragraph,
                would have been required under paragraph (2)(A) of this
                subsection with respect to the mortgage, as reduced by
                20 percent of such amount for each successive 12-month
                period completed during such 5-year period before such
                cessation or prepayment occurs.''.
    (c) Definitions.--Section 201 of the National Housing Act (12
U.S.C. 1707) is amended--
            (1) in subsection (a), by redesignating clauses (1) and (2)
        as clauses (A) and (B), respectively;
            (2) by redesignating subsections (a) through (f) as
        paragraphs (1) through (6), respectively;
            (3) by realigning each such paragraph 2 ems from the left
        margin; and
            (4) by adding at the end the following new paragraphs:
            ``(7) The term `public safety officer' has the meaning
        given such term in section 1204 of the Omnibus Crime Control
        and Safe Streets Act of 1968 (42 U.S.C. 3796b).
            ``(8) The term `teacher' means an individual who is
        employed on a part- or full-time basis as a teacher, teacher
        assistant, or administrator in a public or private school that
        provides elementary or secondary education, as determined under
        State law, except that elementary education shall include pre-
        Kindergarten education, and except that secondary education
        shall not include any education beyond grade 12.
            ``(9) The term `local educational agency' has the meaning
        given such term in section 14101 of the Elementary and
        Secondary Education Act of 1965 (20 U.S.C. 8801).''.
    (d) Regulations.--Not later than 60 days after the date of the
enactment of this Act, the Secretary shall issue regulations to
implement the amendments made by this section.

SEC. 3. PILOT PROGRAM FOR PUBLIC SAFETY OFFICER HOME OWNERSHIP IN AT-
              RISK AREAS.

    (a) Program Authority.--The Secretary of Housing and Urban
Development shall carry out a pilot program in accordance with this
section to assist Federal, State, and local public safety officers
purchasing homes in locally-designated at-risk areas.
    (b) Eligibility.--To be eligible for assistance under this section,
a public safety officer shall agree, in writing, to use the residence
purchased with such assistance as the primary residence of the public
safety officer for not less than 3 years after the date of purchase.
    (c) Mortgage Assistance.--If a public safety officer purchases a
home in locally-designated at-risk area and finances such purchase
through a mortgage insured under title II of the National Housing Act
(12 U.S.C. 1707 et seq.), notwithstanding any provision of section 203
or any other provision of the National Housing Act, the following shall
apply:
            (1) Downpayment.--
                    (A) In general.--There shall be no downpayment
                required if the purchase price of the property is not
                more than the reasonable value of the property, as
                determined by the Secretary.
                    (B) Purchase price exceeds value.--If the purchase
                price of the property exceeds the reasonable value of
                the property, as determined by the Secretary, the
                required downpayment shall be the difference between
                such reasonable value and the purchase price.
            (2) Closing costs.--The closing costs and origination fee
        for such mortgage may be included in the loan amount.
            (3) Insurance premium payment.--There shall be one
        insurance premium payment due on the mortgage. Such insurance
        premium payment--
                    (A) shall be equal to 1 percent of the loan amount;
                    (B) shall be due and considered earned by the
                Secretary at the time of the loan closing; and
                    (C) may be included in the loan amount and paid
                from the loan proceeds.
    (d) Local Designation of at-Risk Areas.--
            (1) Criteria.--Any unit of local government may request
        that the Secretary designate any area within the jurisdiction
        of that unit of local government as a locally-designated at-
        risk area for purposes of this section if the proposed area--
                    (A) has a crime rate that is significantly higher
                than the crime rate of the non-designated area that is
                within the jurisdiction of the unit of local
                government; and
                    (B) has a population that is not more than 25
                percent of the total population of area within the
                jurisdiction of the unit of local government.
            (2) Deadline for consideration of request.--Not later than
        60 days after receiving a request under paragraph (1), the
        Secretary shall approve or disapprove the request.
    (e) Public Safety Officer.--For purposes of this section, the term
``public safety officer'' has the meaning given such term in section
201 of the National Housing Act (12 U.S.C. 1707) (as amended by section
2(c) of this Act).
    (f) Program Integrity.--Notwithstanding any other provision of this
section, the Secretary may suspend the applicability of this section
for such period as the Secretary considers appropriate if the Secretary
determines such suspension is necessary because of fraud or other
issues regarding program integrity.
    (g) Regulations.--Not later than 60 days after the date of the
enactment of this Act, the Secretary shall issue regulations to
implement the provisions of this section.
    (h) Sunset.--The Secretary shall not approve any application for
assistance under this section that is received by the Secretary after
the expiration of the 3-year period beginning on the date that the
Secretary first makes available assistance under the pilot program
under this section.

Summary: Housing Affordability for Teachers and Public Safety Officers Act of 2005 - Amends the National Housing Act to provide for one percent downpayments for Federal Housing Administration (FHA) mortgage loans for qualified elementary and secondary school teachers, teacher assistants, and administrators and public safety officers to purchase homes within the jurisdictions of their employing agencies. Authorizes program suspension for fraud or program integrity issues. Limits aggregate mortgages insured under such program to 50,000. Directs the Secretary of Housing and Urban Development to carry out a mortgage assistance pilot program to assist federal, state, and local public safety officers purchase primary residences in locally-designated at-risk areas. Authorizes program suspension for fraud or program integrity issues. Prohibits application approvals after the expiration of the three-year period beginning on the date that the Secretary first makes program assistance available.

To authorize the Secretary of Housing and Urban Development to carry out pilot programs to insure low-downpayment mortgages to enable teachers and public safety officers to purchase homes in the jurisdictions they serve and to assist Federal, State, and local public safety officers purchasing homes in locally-designated at-risk areas.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cures Can Be Found Act of 2005''.

SEC. 2. QUALIFIED STEM CELL CREDITS.

    (a) Personal Credit for Qualified Stem Cell Research, Storage, and
Donation.--Subpart A of part IV of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to nonrefundable personal
credits) is amended by inserting after section 25B the following new
section:

``SEC. 25C. QUALIFIED STEM CELL RESEARCH, STORAGE, AND DONATION CREDIT.

    ``(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this chapter--
            ``(1) an amount equal to the qualified stem cell research
        and storage contribution paid by the taxpayer during a taxable
        year, and
            ``(2) $2,000 for each qualified umbilical cord blood
        donation made by the taxpayer during a taxable year.
    ``(b) Qualified Stem Cell Research and Storage Contribution.--For
purposes of this section--
            ``(1) In general.--The term `qualified stem cell research
        and storage contribution' means the amounts donated by the
        taxpayer to an eligible facility for the purpose of promoting
        qualified stem cell research or the storage of qualified stem
        cells.
            ``(2) Qualified stem cell.--For purposes of this section,
        the term `qualified stem cell' means a human stem cell obtained
        from a human placenta, umbilical cord blood, an organ or tissue
        of a living or deceased human being who has been born, or an
        organ or tissue of unborn human offspring who died of natural
        causes (such as spontaneous abortion).
            ``(3) Eligible facility.--The term `eligible facility'
        means a research institution or storage facility that does not
        engage in research relating to stem cells derived from human
        embryos and does not store stem cells derived from human
        embryos.
    ``(c) Qualified Umbilical Cord Blood Donation.--For purposes of
this section, the term `qualified umbilical cord blood donation' means
the donation by the taxpayer, on the occasion of the birth of a child
of the taxpayer, of--
            ``(1) the neonatal blood remaining in the placenta and
        umbilical cord after separation of the mother from the newborn
        baby, or
            ``(2) any other part of the umbilical cord.
    ``(d) Filing Requirements.--
            ``(1) Married individuals.--If the taxpayer is married at
        the close of the taxable year, the credit shall be allowed
        under subsection (a)(2) only if--
                    ``(A) the taxpayer and his spouse file a joint
                return for the taxable year, or
                    ``(B) the taxpayer is the mother of the child
                referred to in subsection (c).
            ``(2) Individuals who are not married.--If the taxpayer is
        not married at the close of the taxable year, the credit shall
        be allowed under subsection (a) only if the taxpayer is the
        mother of the child referred to in subsection (c).
            ``(3) Marital status.--An individual legally separated from
        his spouse under a decree of divorce or of separate maintenance
        shall not be considered as married.''.
    (b) Business Related Credit for Qualified Research and Storage.--
Subpart D of part IV of subchapter 1 of such Code is amended by
inserting after section 45I the following new section:

``SEC. 45J. QUALIFIED STEM CELL RESEARCH AND STORAGE CREDITS.

    ``(a) General Rule.--For purposes of section 38--
            ``(1) Qualified stem cell research credit.--The qualified
        stem cell research credit determined under this paragraph for
        any taxable year is equal to 100 percent of the expenses paid
        or incurred by the taxpayer during the taxable year that are
        directly related to qualified stem cell research.
            ``(2) Qualified stem cell storage credit.--The qualified
        stem cell storage credit determined under this paragraph for
        any taxable year is equal to--
                    ``(A) 50 percent of the expenses paid or incurred
                by the taxpayer during the taxable year to establish a
                storage facility for qualified stem cells, and
                    ``(B) 20 percent of the expenses paid or incurred
                by the taxpayer during the taxable year to maintain the
                storage facility described in subparagraph (A).
    ``(b) Limitation.--With respect to a qualified stem cell storage
facility for which an amount determined under subparagraph (A) of
subsection (a)(2) has been allowed as a credit in a taxable year, the
amount determined under such subparagraph with respect to such storage
facility in a subsequent taxable year shall be zero.
    ``(c) Qualified Stem Cell.--For purposes of this section, the term
`qualified stem cell' means a human stem cell obtained from a human
placenta, umbilical cord blood, an organ or tissue of a living or
deceased human being who has been born, or an organ or tissue of unborn
human offspring who died of natural causes (such as spontaneous
abortion).''.
    (c) Conforming Amendments.--
            (1) Section 38(b) is amended by striking ``plus'' at the
        end of paragraph (18), by striking the period at the end of
        paragraph (19) and inserting ``, plus'', and by adding at the
        end the following:
            ``(20) the qualified stem cell research and storage credits
        determined under section 45J(a).''.
            (2) The table of sections for subpart A of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 25B the following new item:

``Sec. 25C. Qualified stem cell research, storage, and donation
                            credit.''.
            (3) The table of sections for subpart D of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 25B the following new item:

``Sec. 45J. Qualified stem cell research and storage credits.''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2005.

Summary: Cures Can Be Found Act of 2005 - Amends the Internal Revenue Code to allow tax credits for donations: (1) to stem cell research or storage facilities. (2) of umbilical cord blood. Allows credits only for donations to facilities that do not engage in research on stem cells derived from human embryos. Allows a business tax credit for stem cell research and storage expenses.

To amend the Internal Revenue Code of 1986 to provide credits against income tax for qualified stem cell research, the storage of qualified stem cells, and the donation of umbilical cord blood.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Benefit Rating Acceleration for
Veteran Entitlements Act of 2007''.

SEC. 2. TREATMENT OF SERVICE-CONNECTED DISABILITY RATED AND CERTIFIED
              AS TOTAL BY THE SECRETARY OF VETERANS AFFAIRS AS
              DISABILITY FOR PURPOSES OF TITLE II OF THE SOCIAL
              SECURITY ACT .

    (a) Disability for Purposes of Entitlement to Disability Insurance
Benefits and Other Benefits Based on Disability.--
            (1) In general.--Section 223(d) of the Social Security Act
        (42 U.S.C. 423(d)) is amended by adding at the end the
        following new paragraph:
    ``(7)(A) Notwithstanding the preceding provisions of this
subsection, any individual who has a service-connected disability rated
by the Secretary of Veterans Affairs as total for purposes of benefits
under chapter 11 of title 38, United States Code, and presents written
certification of such rating determination to the Commissioner of
Social Security shall be deemed to be under a disability (within the
meaning of the preceding paragraphs of this subsection) for each
month--
            ``(i) beginning with the month during which such
        certification is presented to the Commissioner, and
            ``(ii) ending with the earlier of--
                    ``(I) any month during which certification is made
                to the Commissioner pursuant to subparagraph (B) that
                such service-connected disability has ceased, or
                    ``(II) any month during which the Commissioner
                determines, subject to subparagraph (C), that such
                individual is able to engage in substantial gainful
                activity.
    ``(B) In any case in which the Secretary of Veterans Affairs
determines that an individual who has been determined by such Secretary
to be totally disabled for purposes of benefits under chapter 11 of
title 38, United States Code, and with respect to whom a certification
has been made to the Commissioner pursuant to subparagraph (A) that
such individual has ceased to be so disabled, such Secretary shall
promptly certify to the Commissioner such Secretary's determination
that such individual has ceased to be so disabled.
    ``(C) Any determination by the Commissioner under subparagraph
(A)(ii)(II) shall be made on the basis of evidence of earnings, without
consideration of any evidence of medical recovery.
    ``(D) Nothing in this paragraph shall be construed to preclude a
determination under this title that an individual who is not deemed to
be under a disability under subparagraph (A) is under a disability
(within the meaning of the preceding paragraphs of this subsection).
    ``(E) The Commissioner of Social Security and the Secretary of
Veterans Affairs shall enter into such arrangements as are necessary
and appropriate for purposes of carrying out the provisions of this
paragraph.''.
            (2) Other benefits based on disability.--
                    (A) Child's insurance benefits.--Section 202(d)(1)
                of such Act (42 U.S.C. 402(d)(1)) is amended by adding
                at the end the following new sentence: ``Under
                regulations of the Commissioner of Social Security, the
                provisions of section 223(d)(7) shall apply with
                respect to benefits under this section (and
                determinations of disability made for purposes of
                determinations of entitlement to such benefits) in the
                same manner and to the same extent as such provisions
                apply with respect to benefits under section 223 (and
                determinations of disability made for purposes of
                determinations of entitlement to benefits under section
                223).''.
                    (B) Widow's insurance benefits.--Section 202(e)(1)
                of such Act (42 U.S.C. 402(e)(1)) is amended by adding
                at the end the following new sentence: ``Under
                regulations of the Commissioner of Social Security, the
                provisions of section 223(d)(7) shall apply with
                respect to benefits under this section (and
                determinations of disability made for purposes of
                determinations of entitlement to such benefits) in the
                same manner and to the same extent as such provisions
                apply with respect to benefits under section 223 (and
                determinations of disability made for purposes of
                determinations of entitlement to benefits under section
                223).''.
                    (C) Widower's insurance benefits.--Section
                202(f)(1) of such Act (42 U.S.C. 402(f)(1)) is amended
                by adding at the end the following new sentence:
                ``Under regulations of the Commissioner of Social
                Security, the provisions of section 223(d)(7) shall
                apply with respect to benefits under this section (and
                determinations of disability made for purposes of
                determinations of entitlement to such benefits) in the
                same manner and to the same extent as such provisions
                apply with respect to benefits under section 223 (and
                determinations of disability made for purposes of
                determinations of entitlement to benefits under section
                223).''.
    (b) Determinations of Periods of Disability.--Section 216(i) of
such Act (42 U.S.C. 416(i)) is amended by adding at the end the
following new paragraph:
    ``(3)(A) Notwithstanding paragraphs (1) and (2), any individual who
has a service-connected disability rated by the Secretary of Veterans
Affairs as total for purposes of benefits under chapter 11 of title 38,
United States Code, and presents written certification of such rating
determination to the Commissioner of Social Security shall be deemed to
be under a disability (within the meaning of paragraph (1)) for each
month--
            ``(i) beginning with the month during which such
        certification is presented to the Commissioner, and
            ``(ii) ending with the earlier of--
                    ``(I) any month during which certification is made
                to the Commissioner pursuant to subparagraph (B) that
                such service-connected disability has ceased, or
                    ``(II) any month during which the Commissioner
                determines, subject to subparagraph (C), that such
                individual is able to engage in substantial gainful
                activity.
    ``(B) In any case in which the Secretary of Veterans Affairs
determines that an individual who has been determined by such Secretary
to be totally disabled for purposes of benefits under chapter 11 of
title 38, United States Code, and with respect to whom a certification
has been made to the Commissioner pursuant to subparagraph (A) that
such individual has ceased to be so disabled, such Secretary shall
promptly certify to the Commissioner such Secretary's determination
that such individual has ceased to be so disabled.
    ``(C) Any determination by the Commissioner under subparagraph
(A)(ii)(II) shall be made on the basis of evidence of earnings, without
consideration of any evidence of medical recovery.
    ``(D) Nothing in this paragraph shall be construed to preclude a
determination under this title that an individual who is not deemed to
be under a disability under subparagraph (A) is under a disability
(within the meaning of paragraph (1)).
    ``(E) The Commissioner of Social Security and the Secretary of
Veterans Affairs shall enter into such arrangements as are necessary
and appropriate for purposes of carrying out the provisions of this
paragraph.''.

SEC. 3. TREATMENT OF DISABILITY RATED AND CERTIFIED AS TOTAL BY THE
              SECRETARY OF VETERANS AFFAIRS AS DISABILITY FOR PURPOSES
              OF TITLE XVI OF THE SOCIAL SECURITY ACT.

    Section 1614(a)(3) of the Social Security Act (42 U.S.C.
1382c(a)(3)) is amended by adding at the end the following:
                    ``(K) In making determinations with respect to
                disability under this title, the provisions of section
                223(d)(7) shall apply in the same manner as they apply
                to determinations of disability under title II.''.

SEC. 4. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to
determinations of disability in connection with applications for
benefits or periods of disability filed or pending on or after the date
of the enactment of this Act.

Summary: Benefit Rating Acceleration for Veteran Entitlements Act of 2007 - Amends titles II (OASDI) and XVI (SSI) of the Social Security Act to treat as a disability for OASDI and SSI disability payment purposes any service-connected total disability, as rated and certified by the Secretary of Veterans Affairs. Applies the same treatment to related child's insurance and widow's and widower's insurance benefits.

To amend titles II and XVI of the Social Security Act to provide for treatment of disability rated and certified as total by the Secretary of Veterans Affairs as disability for purposes of such titles.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Promise for Antibiotics and
Therapeutics for Health Act'' or the ``PATH Act''.

SEC. 2. LIMITED POPULATION PATHWAY FOR ANTIBACTERIAL DRUGS.

    Section 506 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
356) is amended--
            (1) by transferring subsection (e) so that it appears
        before subsection (f); and
            (2) by adding at the end the following:
    ``(g) Limited Population Pathway for Antibacterial Drugs.--
            ``(1) In general.--The Secretary shall establish a program
        under which the Secretary may, at the request of a sponsor,
        approve an antibacterial drug, alone or in combination with one
        or more drugs, as a limited population antibacterial drug, upon
        a determination that such drug is intended to treat a serious
        or life-threatening disease, condition, or infection and
        address an unmet medical need for such disease, condition, or
        infection within an identifiable limited population.
            ``(2) Limited population pathway.--
                    ``(A) In general.--The sponsor of an antibacterial
                drug that the Secretary determines to be eligible for
                approval as a limited population antibacterial drug
                shall be required to demonstrate the safety and
                effectiveness of such drug, as required under section
                505(d) or section 351(a) of the Public Health Service
                Act, for the intended use of the drug. The Secretary
                shall determine the safety and effectiveness of an
                antibacterial drug under the limited population pathway
                for antibacterial drugs in accordance with subparagraph
                (B). An antibacterial drug shall be eligible for
                approval under the limited population pathway only upon
                the request of the sponsor.
                    ``(B) Considerations.--
                            ``(i) Benefit-risk profile.--The
                        Secretary's determination of safety and
                        effectiveness of a limited population
                        antibacterial drug shall reflect the benefit-
                        risk profile of the drug in the intended
                        limited population, taking into account the
                        severity, rarity, or prevalence of the
                        infection the drug is intended to treat and the
                        availability or lack of alternative treatment
                        for such infection. Approval of a drug under
                        the limited population antibacterial drug
                        pathway shall not be denied due to a lack of
                        evidence to fully establish a favorable
                        benefit-risk profile in a population that is
                        broader than the intended limited population.
                            ``(ii) Types of evidence.--In determining
                        whether to approve a drug under the limited
                        population pathway, the Secretary--
                                    ``(I) shall rely on sufficient
                                evidence, which may include traditional
                                endpoints, alternate endpoints, or a
                                combination of traditional and
                                alternate endpoints, and, as
                                appropriate, small clinical data sets;
                                and
                                    ``(II) may rely on supplemental
                                data, including preclinical evidence,
                                pharmacologic or pathophysiologic
                                evidence, nonclinical susceptibility,
                                pharmacokinetic data, and other such
                                confirmatory evidence as the Secretary
                                determines appropriate.
            ``(3) Requirements.--With respect to a drug approved
        through the limited population pathway, the Secretary shall
        require--
                    ``(A) the labeling of such antibacterial drug, such
                as through a logo or other means, to indicate that the
                drug has been approved for use only in a limited
                population and that the safety and efficacy of the drug
                has been demonstrated only with respect to such limited
                population; and
                    ``(B) the sponsor to submit copies of all
                promotional materials related to the limited population
                antibacterial drug, at least 30 days prior to
                dissemination of the materials.
            ``(4) Other programs.--A sponsor of a drug that seeks
        approval of a drug through the limited population pathway for
        antibacterial drugs may also seek approval of such drug under
        subsections (a), (b), and (c), and sections 505E and 524.
            ``(5) Guidance.--Not later than 18 months after the date of
        enactment of the Promise for Antibiotics and Therapeutics for
        Health Act, the Secretary shall issue draft guidance describing
        criteria, processes, and other general considerations for
        demonstrating the safety and effectiveness of limited
        population antibacterial drugs and how the pathway can be
        expanded to other therapeutic areas in addition to
        antibacterial infections. The Secretary may approve
        antibacterial drugs through such limited population pathway
        prior to issuing guidance under this paragraph.
            ``(6) Postapproval monitoring programs for antibacterial
        drugs.--The Secretary, in consultation with the Commissioner
        and other relevant heads of agencies, shall conduct
        postapproval monitoring programs to study how antibacterial
        drugs approved through the pathway under this subsection are
        used and to monitor changes in bacterial resistance to drugs,
        including drugs approved under this pathway.
            ``(7) Advice.--The Secretary shall provide prompt advice to
        the sponsor of a drug for which the sponsor seeks approval
        through the limited population pathway for antibacterial drugs
        to enable the sponsor to plan a development program to obtain
        the necessary data for approval of such drug through the
        limited population pathway for antibacterial drugs and to
        conduct any additional studies that would be required to gain
        approval of such drug for use in a broader population.
            ``(8) Termination of limitations.--If, after approval of a
        drug through the limited population pathway for antibacterial
        drugs, the Secretary approves a broader indication for such
        drug for which the sponsor applies under section 505(b) or
        section 351 of the Public Health Service Act, the Secretary may
        remove any postmarketing conditions, including requirements
        with respect to labeling and review of promotional materials
        under paragraph (3) and postapproval monitoring under paragraph
        (6), applicable to the approval of the drug through the limited
        population pathway for antibacterial drugs.
            ``(9) Rules of construction.--
                    ``(A) Standards of evidence and authority of
                secretary.--Nothing in this subsection shall be
                construed to alter the standards of evidence applicable
                to the review and approval of a drug under this Act or
                the Public Health Service Act, or to modify or limit
                the authority of the Secretary to approve or monitor
                drugs pursuant to this Act or the Public Health Service
                Act as authorized prior to the date of enactment of the
                Promise for Antibiotics and Therapeutics for Health
                Act.
                    ``(B) Prescribing authority.--Nothing in this
                subsection shall be construed to restrict the
                prescribing of antibiotics or other products, including
                drugs approved under the limited population pathway, by
                health care professionals, or to limit the practice of
                health care.
            ``(10) Expansion of pathway.--Beginning on October 1, 2016,
        the limited population pathway for antibiotic drugs may be
        expanded to apply to approval of other drugs intended to treat
        a serious or life-threatening illness. The approval of such
        drugs shall be subject to the considerations and requirements
        described in this subsection, unless the Secretary delivers a
        report to Congress prior to that date explaining why such
        pathway should not be used for other therapeutic areas in
        addition to antibacterial infections.''.

Summary: Promise for Antibiotics and Therapeutics for Health Act or the PATH Act - Amends the Federal Food, Drug, and Cosmetic Act to require the Department of Health and Human Services (HHS) to establish a program to approve an antibacterial drug intended to treat a serious medical condition and address an unmet medical need within an identifiable limited population as a limited population antibacterial drug. Requires the sponsor of a drug eligible for approval as a limited population antibacterial drug to demonstrate the safety and effectiveness of the drug for its intended use. Requires an HHS determination of the safety and effectiveness of a limited population antibacterial drug to reflect the drug's benefit-risk profile in the intended limited population. Prohibits a lack of evidence of a favorable benefit-risk profile in a broader population from resulting in a denial of approval. Directs HHS to require: (1) the labeling of a limited population antibacterial drug to indicate that the drug has been approved for use only in a limited population, and (2) submission of promotional materials related to the drug prior to dissemination. Directs HHS to describe considerations for demonstrating the safety and effectiveness of limited population antibacterial drugs and how the limited population pathway can be expanded to other therapeutic areas. Requires HHS to conduct postapproval monitoring programs to study how antibacterial drugs approved through the limited population pathway are used and to monitor changes in bacterial drug resistance. Allows HHS to remove the labeling, marketing, and postapproval monitoring requirements of a limited population antibacterial drug if the drug is approved for broader use. Allows the limited population pathway to be expanded to other drugs intended to treat serious illness beginning October 1, 2016.

PATH Act


SECTION 1. SHORT TITLE; AMENDMENT TO 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Education Savings
Account and School Excellence Act of 1999''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this title an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. MODIFICATIONS TO EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.

    (a) Tax-Free Expenditures for Elementary and Secondary School
Expenses.--
            (1) In general.--Section 530(b)(2) (defining qualified
        higher education expenses) is amended to read as follows:
            ``(2) Qualified education expenses.--
                    ``(A) In general.--The term `qualified education
                expenses' means--
                            ``(i) qualified higher education expenses
                        (as defined in section 529(e)(3)); and
                            ``(ii) qualified elementary and secondary
                        education expenses (as defined in paragraph
                        (4)).
                Such expenses shall be reduced as provided in section
                25A(g)(2).
                    ``(B) Qualified state tuition programs.--Such term
                shall include amounts paid or incurred to purchase
                tuition credits or certificates, or to make
                contributions to an account, under a qualified State
                tuition program (as defined in section 529(b)) for the
                benefit of the beneficiary of the account.''.
            (2) Qualified elementary and secondary education
        expenses.--Section 530(b) (relating to definitions and special
        rules) is amended by adding at the end the following new
        paragraph:
            ``(4) Qualified elementary and secondary education
        expenses.--
                    ``(A) In general.--The term `qualified elementary
                and secondary education expenses' means--
                            ``(i) expenses for tuition, fees, academic
                        tutoring, special needs services, books,
                        supplies, computer equipment (including related
                        software and services), and other equipment
                        which are incurred in connection with the
                        enrollment or attendance of the designated
                        beneficiary of the trust as an elementary or
                        secondary school student at a public, private,
                        or religious school; or
                            ``(ii) expenses for room and board,
                        uniforms, transportation, and supplementary
                        items and services (including extended day
                        programs) which are required or provided by a
public, private, or religious school in connection with such enrollment
or attendance.
                    ``(B) Special rule for homeschooling.--Such term
                shall include expenses described in subparagraph (A)(i)
                in connection with education provided by homeschooling
                if the requirements of any applicable State or local
                law are met with respect to such education.
                    ``(C) School.--The term `school' means any school
                which provides elementary education or secondary
                education (kindergarten through grade 12), as
                determined under State law.''.
            (3) Special rules for applying exclusion to elementary and
        secondary expenses.--Section 530(d)(2) (relating to
        distributions for qualified higher education expenses) is
        amended by adding at the end the following new subparagraph:
                    ``(E) Special rules for elementary and secondary
                expenses.--
                            ``(i) In general.--The aggregate amount of
                        qualified elementary and secondary education
                        expenses taken into account for purposes of
                        this paragraph with respect to any education
                        individual retirement account for all taxable
                        years shall not exceed the sum of the aggregate
                        contributions to such account for taxable years
                        beginning after December 31, 1998, and before
                        January 1, 2003, and earnings on such
                        contributions.
                            ``(ii) Special operating rules.--For
                        purposes of clause (i)--
                                    ``(I) the trustee of an education
                                individual retirement account shall
                                keep separate accounts with respect to
                                contributions and earnings described in
                                clause (i); and
                                    ``(II) if there are distributions
                                in excess of qualified elementary and
                                secondary education expenses for any
                                taxable year, such excess distributions
                                shall be allocated first to
                                contributions and earnings not
                                described in clause (i).''.
            (4) Conforming amendments.--Subsections (b)(1) and (d)(2)
        of section 530 are each amended by striking ``higher'' each
        place it appears in the text and heading thereof.
    (b) Maximum Annual Contributions.--
            (1) In general.--Section 530(b)(1)(A)(iii) (defining
        education individual retirement account) is amended by striking
        ``$500'' and inserting ``the contribution limit for such
        taxable year''.
            (2) Contribution limit.--Section 530(b) (relating to
        definitions and special rules), as amended by subsection
        (a)(2), is amended by adding at the end the following new
        paragraph:
            ``(5) Contribution limit.--The term `contribution limit'
        means $500 ($2,000 in the case of any taxable year beginning
        after December 31, 1998, and ending before January 1, 2003).''.
            (3) Conforming amendment.--Section 4973(e)(1)(A) is amended
        by striking ``$500'' and inserting ``the contribution limit (as
        defined in section 530(b)(5)) for such taxable year''.
    (c) Waiver of Age Limitations for Children With Special Needs.--
Section 530(b)(1) (defining education individual retirement account) is
amended by adding at the end the following flush sentence:
        ``The age limitations in the preceding sentence shall not apply
        to any designated beneficiary with special needs (as determined
        under regulations prescribed by the Secretary).''.
    (d) Corporations Permitted To Contribute to Accounts.--Section
530(c)(1) (relating to reduction in permitted contributions based on
adjusted gross income) is amended by striking ``The maximum amount
which a contributor'' and inserting ``In the case of a contributor who
is an individual, the maximum amount the contributor''.
    (e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1998.

Summary: Education Savings Account and School Excellence Act of 1999 - Amends the Internal Revenue Code, with respect to education individual retirement accounts (IRAs), to: (1) permit distributions for qualified elementary and secondary education expenses, including home schooling expenses. And (2) increase the annual contribution limit from $500 to $2,000. Waives the beneficiary age limitation (18) for contributions on behalf of special needs beneficiaries. Permits corporations to contribute to education IRAs.


SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Third Higher Education Extension Act
of 2007''.
SEC. 2. EXTENSION OF PROGRAMS.
    Section 2(a) of the Higher Education Extension Act of 2005 (Public
Law 109-81; 20 U.S.C. 1001 note) is amended by striking ``October 31,
2007'' and inserting ``March 31, 2008''.
SEC. 3. RULE OF CONSTRUCTION.
    Nothing in this Act, or in the Higher Education Extension Act of
2005 as amended by this Act, shall be construed to limit or otherwise
alter the authorizations of appropriations for, or the durations of,
programs contained in the amendments made by the Higher Education
Reconciliation Act of 2005 (Public Law 109-171) or by the College Cost
Reduction and Access Act (Public Law 110-84) to the provisions of the
Higher Education Act of 1965 and the Taxpayer-Teacher Protection Act of
2004.
SEC. 4. DEFINITION OF ELIGIBLE NOT-FOR-PROFIT HOLDER.
    Section 435(p) of the Higher Education Act of 1965 (20 U.S.C.
1085(p)) is amended--
        (1) in paragraph (1), by striking subparagraph (D) and
    inserting the following:
            ``(D) acting as a trustee on behalf of a State, political
        subdivision, authority, agency, instrumentality, or other
        entity described in subparagraph (A), (B), or (C), regardless
        of whether such State, political subdivision, authority,
        agency, instrumentality, or other entity is an eligible lender
        under subsection (d).''; and
        (2) in paragraph (2)--
            (A) in subparagraph (A)(i), by striking subclause (II) and
        inserting the following:

                    ``(II) is acting as a trustee on behalf of a State,
                political subdivision, authority, agency,
                instrumentality, or other entity described in
                subparagraph (A), (B), or (C) of paragraph (1),
                regardless of whether such State, political
                subdivision, authority, agency, instrumentality, or
                other entity is an eligible lender under subsection
                (d), and such State, political subdivision, authority,
                agency, instrumentality, or other entity, on the date
                of enactment of the College Cost Reduction and Access
                Act, was the sole beneficial owner of a loan eligible
                for any special allowance payment under section 438.'';

            (B) in subparagraph (A)(ii), by inserting ``of'' after
        ``waive the requirements'';
            (C) by amending subparagraph (B) to read as follows:
            ``(B) No for-profit ownership or control.--
                ``(i) In general.--No State, political subdivision,
            authority, agency, instrumentality, or other entity
            described in paragraph (1)(A), (B), or (C) shall be an
            eligible not-for-profit holder under this Act if such
            State, political subdivision, authority, agency,
            instrumentality, or other entity is owned or controlled, in
            whole or in part, by a for-profit entity.
                ``(ii) Trustees.--A trustee described in paragraph
            (1)(D) shall not be an eligible not-for-profit holder under
            this Act with respect to a State, political subdivision,
            authority, agency, instrumentality, or other entity
            described in subparagraph (A), (B), or (C) of paragraph
            (1), regardless of whether such State, political
            subdivision, authority, agency, instrumentality, or other
            entity is an eligible lender under subsection (d), if such
            State, political subdivision, authority, agency,
            instrumentality, or other entity is owned or controlled, in
            whole or in part, by a for-profit entity.'';
            (D) by amending subparagraph (C) to read as follows:
            ``(C) Sole ownership of loans and income.--No State,
        political subdivision, authority, agency, instrumentality,
        trustee, or other entity described in paragraph (1)(A), (B),
        (C), or (D) shall be an eligible not-for-profit holder under
        this Act with respect to any loan, or income from any loan,
        unless--
                ``(i) such State, political subdivision, authority,
            agency, instrumentality, or other entity is the sole
            beneficial owner of such loan and the income from such
            loan; or
                ``(ii) such trustee holds the loan on behalf of a
            State, political subdivision, authority, agency,
            instrumentality, or other entity described in subparagraph
            (A), (B), or (C) of paragraph (1), regardless of whether
            such State, political subdivision, authority, agency,
            instrumentality, or other entity is an eligible lender
            under subsection (d), and such State, political
            subdivision, authority, agency, instrumentality, or other
            entity is the sole beneficial owner of such loan and the
            income from such loan.'';
            (E) in subparagraph (D), by striking ``an entity described
        in described in paragraph (1)(A), (B), or (C)'' and inserting
        ``a State, political subdivision, authority, agency,
        instrumentality, or other entity described in subparagraph (A),
        (B), or (C) of paragraph (1), regardless of whether such State,
        political subdivision, authority, agency, instrumentality, or
        other entity is an eligible lender under subsection (d),''; and
            (F) by amending subparagraph (E) to read as follows:
            ``(E) Rule of construction.--For purposes of subparagraphs
        (A), (B), (C), and (D) of this paragraph, a State, political
        subdivision, authority, agency, instrumentality, or other
        entity described in subparagraph (A), (B), or (C) of paragraph
        (1), regardless of whether such State, political subdivision,
        authority, agency, instrumentality, or other entity is an
        eligible lender under subsection (d), shall not--
                ``(i) be deemed to be owned or controlled, in whole or
            in part, by a for-profit entity; or
                ``(ii) lose its status as the sole owner of a
            beneficial interest in a loan and the income from a loan,
        by such State, political subdivision, authority, agency,
        instrumentality, or other entity, or by the trustee described
        in paragraph (1)(D), granting a security interest in, or
        otherwise pledging as collateral, such loan, or the income from
        such loan, to secure a debt obligation for which such State,
        political subdivision, authority, agency, instrumentality, or
        other entity is the issuer of the debt obligation.''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and
                                               President of the Senate.

Summary: Third Higher Education Extension Act of 2007 - Amends the Higher Education Extension Act of 2005 to extend the programs under the Higher Education Act of 1965 through March 31, 2008. Amends the Higher Education Act of 1965 to consider trustees acting on behalf of certain governmental or tax-exempt entities as eligible nonprofit holders of Federal Family Education Loans (FFELs), regardless of whether or not such entities are eligible FFEL lenders.

A bill to temporarily extend the programs under the Higher Education Act of 1965, to amend the definition of an eligible not-for-profit holder, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Northwest Atlantic Fisheries
Convention Act of 1995''.

SEC. 2. REPRESENTATION OF UNITED STATES UNDER CONVENTION.

    (a) Commissioners.--
            (1) Appointments, generally.--The Secretary shall appoint
        not more than 3 individuals to serve as the representatives of
        the United States on the General Council and the Fisheries
        Commission, who shall each--
                    (A) be known as a ``United States Commissioner to
                the Northwest Atlantic Fisheries Organization''; and
                    (B) serve at the pleasure of the Secretary.
            (2) Requirements for appointments.--
                    (A) The Secretary shall ensure that of the
                individuals serving as Commissioners--
                            (i) at least 1 is appointed from among
                        representatives of the commercial fishing
                        industry;
                            (ii) 1 (but no more than 1) is an official
                        of the Government; and
                            (iii) 1, other than the individual
                        appointed under clause (ii), is a voting member
                        of the New England Fishery Management Council.
                    (B) The Secretary may not appoint as a Commissioner
                an individual unless the individual is knowledgeable
                and experienced concerning the fishery resources to
                which the Convention applies.
            (3) Terms.--
                    (A) The term of an individual appointed as a
                Commissioner--
                            (i) shall be specified by the Secretary at
                        the time of appointment; and
                            (ii) may not exceed 4 years.
                    (B) An individual who is not a Government official
                may not serve more than 2 consecutive terms as a
                Commissioner.
    (b) Alternate Commissioners.--
            (1) Appointment.--The Secretary may, for any anticipated
        absence of a duly appointed Commissioner at a meeting of the
        General Council or the Fisheries Commission, designate an
        individual to serve as an Alternate Commissioner.
            (2) Functions.--An Alternate Commissioner may exercise all
        powers and perform all duties of the Commissioner for whom the
        Alternate Commissioner is designated, at any meeting of the
        General Council or the Fisheries Commission for which the
        Alternate Commissioner is designated.
    (c) Representatives.--
            (1) Appointment.--The Secretary shall appoint not more than
        3 individuals to serve as the representatives of the United
        States on the Scientific Council, who shall each be known as a
        ``United States Representative to the Northwest Atlantic
        Fisheries Organization Scientific Council''.
            (2) Eligibility for appointment.--
                    (A) The Secretary may not appoint an individual as
                a Representative unless the individual is knowledgeable
                and experienced concerning the scientific issues dealt
                with by the Scientific Council.
                    (B) The Secretary shall appoint as a Representative
                at least 1 individual who is an official of the
                Government.
            (3) Term.--An individual appointed as a Representative--
                    (A) shall serve for a term of not to exceed 4
                years, as specified by the Secretary at the time of
                appointment;
                    (B) may be reappointed; and
                    (C) shall serve at the pleasure of the Secretary.
    (d) Alternate Representatives.--
            (1) Appointment.--The Secretary may, for any anticipated
        absence of a duly appointed Representative at a meeting of the
        Scientific Council, designate an individual to serve as an
        Alternate Representative.
            (2) Functions.--An Alternate Representative may exercise
        all powers and perform all duties of the Representative for
        whom the Alternate Representative is designated, at any meeting
        of the Scientific Council for which the Alternate
        Representative is designated.
    (e) Experts and Advisers.--The Commissioners, Alternate
Commissioners, Representatives, and Alternate Representatives may be
accompanied at meetings of the Organization by experts and advisers.
    (f) Coordination and Consultation.--
            (1) In general.--In carrying out their functions under the
        Convention, Commissioners, Alternate Commissioners,
        Representatives, and Alternate Representatives shall--
                    (A) coordinate with the appropriate Regional
                Fishery Management Councils established by section 302
                of the Magnuson Act (16 U.S.C. 1852); and
                    (B) consult with the committee established under
                section 8 of this Act.
            (2) Relationship to other law.--The Federal Advisory
        Committee Act (5 U.S.C. App.) shall not apply to coordination
        and consultations under this subsection.

SEC. 3. REQUESTS FOR SCIENTIFIC ADVICE.

    (a) Restriction.--The Representatives may not make a request or
specification described in subsection (b) (1) or (2), respectively,
unless the Representatives have first--
            (1) consulted with the appropriate Regional Fishery
        Management Councils; and
            (2) received the consent of the Commissioners for that
        action.
    (b) Requests and Terms of Reference Described.--The requests and
specifications referred to in subsection (a) are, respectively--
            (1) any request, under Article VII(1) of the Convention,
        that the Scientific Council consider and report on a question
        pertaining to the scientific basis for the management and
        conservation of fishery resources in waters under the
        jurisdiction of the United States within the Convention Area;
        and
            (2) any specification, under Article VIII(2) of the
        Convention, of the terms of reference for the consideration of
        a question referred to the Scientific Council pursuant to
        Article VII(1) of the Convention.

SEC. 4. AUTHORITIES OF SECRETARY OF STATE WITH RESPECT TO CONVENTION.

    The Secretary of State may, on behalf of the Government of the
United States--
            (1) receive and transmit reports, requests,
        recommendations, proposals, and other communications of and to
        the Organization and its subsidiary organs;
            (2) object, or withdraw an objection, to the proposal of
        the Fisheries Commission;
            (3) give or withdraw notice of intent not to be bound by a
        measure of the Fisheries Commission;
            (4) object or withdraw an objection to an amendment to the
        Convention; and
            (5) act upon, or refer to any other appropriate authority,
        any other communication referred to in paragraph (1).

SEC. 5. INTERAGENCY COOPERATION.

    (a) Authorities of Secretary.--In carrying out the provisions of
the Convention and this Act, the Secretary may arrange for cooperation
with other agencies of the United States, the States, the New England
and the Mid-Atlantic Fishery Management Councils, and private
institutions and organizations.
    (b) Other Agencies.--The head of any Federal agency may--
            (1) cooperate in the conduct of scientific and other
        programs, and furnish facilities and personnel, for the
        purposes of assisting the Organization in carrying out its
        duties under the Convention; and
            (2) accept reimbursement from the Organization for
        providing such services, facilities, and personnel.

SEC. 6. RULEMAKING.

    The Secretary shall promulgate regulations as may be necessary to
carry out the purposes and objectives of the Convention and this Act.
Any such regulation may be made applicable, as necessary, to all
persons and all vessels subject to the jurisdiction of the United
States, wherever located.

SEC. 7. PROHIBITED ACTS AND PENALTIES.

    (a) Prohibition.--It is unlawful for any person or vessel that is
subject to the jurisdiction of the United States--
            (1) to violate any regulation issued under this Act or any
        measure that is legally binding on the United States under the
        Convention;
            (2) to refuse to permit any authorized enforcement officer
        to board a fishing vessel that is subject to the person's
        control for purposes of conducting any search or inspection in
        connection with the enforcement of this Act, any regulation
        issued under this Act, or any measure that is legally binding
        on the United States under the Convention;
            (3) forcibly to assault, resist, oppose, impede,
        intimidate, or interfere with any authorized enforcement
        officer in the conduct of any search or inspection described in
        paragraph (2);
            (4) to resist a lawful arrest for any act prohibited by
        this section;
            (5) to ship, transport, offer for sale, sell, purchase,
        import, export, or have custody, control, or possession of, any
        fish taken or retained in violation of this section; or
            (6) to interfere with, delay, or prevent, by any means, the
        apprehension or arrest of another person, knowing that the
        other person has committed an act prohibited by this section.
    (b) Civil Penalty.--Any person who commits any act that is unlawful
under subsection (a) shall be liable to the United States for a civil
penalty, or may be subject to a permit sanction, under section 308 of
the Magnuson Act (16 U.S.C. 1858).
    (c) Criminal Penalty.--Any person who commits an act that is
unlawful under paragraph (2), (3), (4), or (6) of subsection (a) shall
be guilty of an offense punishable under section 309(b) of the Magnuson
Act (16 U.S.C. 1859(b)).
    (d) Civil Forfeiture.--
            (1) In general.--Any vessel (including its gear, furniture,
        appurtenances, stores, and cargo) used in the commission of an
        act that is unlawful under subsection (a), and any fish (or the
        fair market value thereof) taken or retained, in any manner, in
        connection with or as a result of the commission of any act
        that is unlawful under subsection (a), shall be subject to
        seizure and forfeiture as provided in section 310 of the
        Magnuson Act (16 U.S.C. 1860).
            (2) Disposal of fish.--Any fish seized pursuant to this Act
        may be disposed of pursuant to the order of a court of
        competent jurisdiction or, if perishable, in a manner
        prescribed by regulations issued by the Secretary.
    (e) Enforcement.--The Secretary and the Secretary of the department
in which the Coast Guard is operating shall enforce the provisions of
this Act and shall have the authority specified in sections 311 (a),
(b)(1), and (c) of the Magnuson Act (16 U.S.C. 1861 (a), (b)(1), and
(c)) for that purpose.
    (f) Jurisdiction of Courts.--The district courts of the United
States shall have exclusive jurisdiction over any case or controversy
arising under this section and may, at any time--
            (1) enter restraining orders or prohibitions;
            (2) issue warrants, process in rem, or other process;
            (3) prescribe and accept satisfactory bonds or other
        security; and
            (4) take such other actions as are in the interests of
        justice.

SEC. 8. CONSULTATIVE COMMITTEE.

    (a) Establishment.--The Secretary of State and the Secretary, shall
jointly establish a consultative committee to advise the Secretaries on
issues related to the Convention.
    (b) Membership.--(1) The membership of the Committee shall include
representatives from the New England and Mid-Atlantic Fishery
Management Councils, the States represented on those Councils, the
Atlantic States Marine Fisheries Commission, the fishing industry, the
seafood processing industry, and others knowledgeable and experienced
in the conservation and management of fisheries in the Northwest
Atlantic Ocean.
    (2) Terms and Reappointment.--Each member of the consultative
committee shall serve for a term of two years and shall be eligible for
reappointment.
    (c) Duties of the Committee.--Members of the consultative committee
may attend--
            (1) all public meetings of the General Council or the
        Fisheries Commission;
            (2) any other meetings to which they are invited by the
        General Council or the Fisheries Commission; and
            (3) all nonexecutive meetings of the United States
        Commissioners.
    (d) Relationship to Other Law.--The Federal Advisory Committee Act
(5 U.S.C. App.) shall not apply to the consultative committee
established under this section.

SEC. 9. ADMINISTRATIVE MATTERS.

    (a) Prohibition on Compensation.--A person shall not receive any
compensation from the Government by reason of any service of the person
as--
            (1) a Commissioner, Alternate Commissioner, Representative,
        or Alternative Representative;
            (2) an expert or adviser authorized under section 202(e);
        or
            (3) a member of the consultative committee established by
        section 8.
    (b) Travel and Expenses.--The Secretary of State shall, subject to
the availability of appropriations, pay all necessary travel and other
expenses of persons described in subsection (a)(1) and of not more than
six experts and advisers authorized under section 2(e) with respect to
their actual performance of their official duties pursuant to this Act,
in accordance with the Federal Travel Regulations and sections 5701,
5702, 5704 through 5708, and 5731 of title 5, United States Code.
    (c) Status as Federal Employees.--A person shall not be considered
to be a Federal employee by reason of any service of the person in a
capacity described in subsection (a), except for purposes of injury
compensation and tort claims liability under chapter 81 of title 5,
United States Code, and chapter 17 of title 28, United States Code,
respectively.

SEC. 10. DEFINITIONS.

    In this Act the following definitions apply:
            (1) Authorized enforcement officer.--The term ``authorized
        enforcement officer'' means a person authorized to enforce this
        Act, any regulation issued under this Act, or any measure that
        is legally binding on the United States under the Convention.
            (2) Commissioner.--The term ``Commissioner'' means a United
        States Commissioner to the Northwest Atlantic Fisheries
        Organization appointed under section 2(a).
            (3) Convention.--The term ``Convention'' means the
        Convention on Future Multilateral Cooperation in the Northwest
        Atlantic Fisheries, done at Ottawa on October 24, 1978.
            (4) Fisheries commission.--The term ``Fisheries
        Commission'' means the Fisheries Commission provided for by
        Articles II, XI, XII, XIII, and XIV of the Convention.
            (5) General council.--The term ``General Council'' means
        the General Council provided for by Article II, III, IV, and V
        of the Convention.
            (6) Magnuson act.--The term ``Magnuson Act'' means the
        Magnuson Fishery Conservation and Management Act (16 U.S.C.
        1801 et seq.).
            (7) Organization.--The term ``Organization'' means the
        Northwest Atlantic Fisheries Organization provided for by
        Article II of the Convention.
            (8) Person.--The term ``person'' means any individual
        (whether or not a citizen or national of the United States),
        and any corporation, partnership, association, or other entity
        (whether or not organized or existing under the laws of any
        State).
            (9) Representative.--The term ``Representative'' means a
        United States Representative to the Northwest Atlantic
        Fisheries Scientific Council appointed under section 2(c).
            (10) Scientific council.--The term ``Scientific Council''
        means the Scientific Council provided for by Articles II, VI,
        VII, VIII, IX, and X of the Convention.
            (11) Secretary.--The term ``Secretary'' means the Secretary
        of Commerce.

SEC. 11. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this Act,
including use for payment as the United States contribution to the
Organization as provided in Article XVI of the Convention, $500,000 for
each of the fiscal years 1995, 1996, 1997, and 1998.

            Passed the House of Representatives March 28, 1995.

            Attest:

                                                ROBIN H. CARLE,

                                                                 Clerk.

Summary: Northwest Atlantic Fisheries Convention Act of 1995 - Provides for the implementation of the Convention on Future Multilateral Cooperation in the Northwest Atlantic Fisheries, including regarding: (1) appointment of US representatives and alternate representatives as Commissioners and on the Scientific Council, (2) handling of requests for scientific advice, (3) the authorities of the Secretary of State. And (4) cooperation between various agencies, the States, private institutions, and organizations. Makes certain actions unlawful, including: (1) violating any regulation issued under this Act or any measure legally binding on the United States under the Convention, (2) resisting, impeding, intimidating, or interfering with certain actions. And (3) transporting, selling, or possessing fish taken in violation of these provisions. Provides for: (1) civil and criminal penalties, permit sanctions, and forfeiture of vessels, cargo, and fish, (2) enforcement by the Coast Guard. And (3) US district court exclusive jurisdiction. Directs the Secretaries of State and Commerce to jointly establish a consultative committee on issues related to the Convention. Authorizes appropriations.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Check the Box for Homeless Veterans
Act of 2013''.

SEC. 2. CONTRIBUTIONS TO THE HOMELESS VETERANS ASSISTANCE FUND.

    (a) In General.--Subchapter A of chapter 61 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new part:

   ``PART IX--CONTRIBUTIONS TO THE HOMELESS VETERANS ASSISTANCE FUND

``Sec. 6098. Contributions to the Homeless Veterans Assistance Fund.

``SEC. 6098. CONTRIBUTIONS TO THE HOMELESS VETERANS ASSISTANCE FUND.

    ``(a) In General.--Every individual, with respect to the taxpayer's
return for the taxable year of the tax imposed by chapter 1--
            ``(1) may designate that a specified portion (not less than
        $1) of any overpayment of tax shall be paid over to the
        Homeless Veterans Assistance Fund in accordance with the
        provisions of section 9512, and
            ``(2) in addition to any payment (if any) under paragraph
        (1), may make a contribution to the United States of an
        additional amount which shall be paid over to such Fund.
    ``(b) Manner and Time of Designation and Contribution.--A
designation and contribution under subsection (a) may be made with
respect to any taxable year--
            ``(1) at the time of filing the return of the tax imposed
        by chapter 1 for such taxable year, or
            ``(2) at any other time (after such time of filing)
        specified in regulations prescribed by the Secretary.
Such designation and contribution shall be made in such manner as the
Secretary prescribes by regulations except that, if such designation is
made at the time of filing the return of the tax imposed by chapter 1
for such taxable year, such designation shall be made either on the
first page of the return or on the page bearing the taxpayer's
signature.
    ``(c) Overpayments Treated as Refunded.--For purposes of this
title, any portion of an overpayment of tax designated under subsection
(a) shall be treated as--
            ``(1) being refunded to the taxpayer as of the last date
        prescribed for filing the return of tax imposed by chapter 1
        (determined without regard to extensions) or, if later, the
        date the return is filed, and
            ``(2) a contribution made by such taxpayer on such date to
        the United States.''.
    (b) Homeless Veterans Assistance Fund.--Subchapter A of chapter 98
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:

``SEC. 9512. HOMELESS VETERANS ASSISTANCE FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Homeless Veterans
Assistance Fund', consisting of such amounts as may be appropriated or
credited to such fund as provided in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to
the Homeless Veterans Assistance Fund amounts equivalent to the amounts
designated and contributed under section 6098.
    ``(c) Expenditures.--
            ``(1) In general.--Subject to paragraphs (2) and (3),
        amounts in the Homeless Veterans Assistance Fund shall be
        available (and shall remain available until expended) to the
        Department of Veterans Affairs, in consultation with the
        Department of Labor Veterans' Employment and Training Service
        and the Department of Housing and Urban Development, for the
        purpose of providing services to homeless veterans, through--
                    ``(A) the development and implementation of new and
                innovative strategies to prevent and end veteran
                homelessness, and
                    ``(B) any homeless veteran program administered by
                the Department of Veterans Affairs, the Department of
                Labor Veterans' Employment and Training Service, and
                the Department of Housing and Urban Development.
            ``(2) Additional allocations.--The Secretary of Veterans
        Affairs is authorized to make transfers from the amounts
        described in paragraph (1) to the Department of Labor Veterans'
        Employment and Training Service and the Department of Housing
        and Urban Development for the purpose of supporting programs
        that serve homeless veterans.
            ``(3) Advance notice.--The Secretary of Veterans Affairs,
        in collaboration with the Secretary of Labor and Secretary of
        Housing and Urban Development, shall submit a detailed
        expenditure plan for any amounts in the Homeless Veterans
        Assistance Fund to the Committees on Veterans' Affairs and
        Committees on Appropriations of the House of Representatives
        and of the Senate not later than 60 days prior to any
        expenditure of such amounts.
    ``(d) President's Annual Budget Information.--Beginning with the
President's annual budget submission for fiscal year 2014 and every
year thereafter, the Department of Veterans Affairs, the Department of
Labor, and the Department of Housing and Urban Development shall
include a description of the use of funds from the Homeless Veterans
Assistance Fund from the previous fiscal year and the proposed use of
such funds for the next fiscal year.''.
    (c) Clerical Amendments.--
            (1) The table of parts for subchapter A of chapter 61 of
        the Internal Revenue Code of 1986 is amended by adding at the
        end the following new item:

  ``PART IX--Contributions to the Homeless Veterans Assistance Fund''.

            (2) The table of sections for subchapter A of chapter 98 of
        such Code is amended by adding at the end the following new
        item:

``Sec. 9512. Homeless Veterans Assistance Fund.''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

Summary: Check the Box for Homeless Veterans Act of 2013 - Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund. And (2) allow individual taxpayers to designate on their tax returns a specified portion of any overpayment of tax, and to make a contribution of an additonal amount, to be paid over to such Fund to provide services to homeless veterans.