A bill to provide for the creation of jobs.

Summary: 21st Century WPA Act - Establishes within the Department of Labor a Works Progress Administration (WPA).

Requires eligible federal departments to submit to the WPA proposals for works projects that produce a high number of employee hours per dollar of the total project cost, and meet certain other criteria.

Permits such projects to include: (1) residential and commercial building weatherization projects; (2) residential and commercial water use efficiency improvement projects; (3) highway, bridge, and rail repair and maintenance projects; (4) manufacturing projects; (5) school, library, and firehouse construction projects; (6) soil erosion and pesticide runoff prevention projects; and (7) trail maintenance projects.

Makes an employer who is unable to hire an individual to fill a job position that has been vacant for 90 days eligible to enter into an agreement with the WPA to provide training to a WPA fellow in order to become qualified to fill such position. Prescribes WPA fellowship program requirements.

Authorizes the Secretary of Labor to transfer amounts appropriated under this Act to the Attorney General and to the Federal Emergency Management Agency (FEMA) for grants for the hiring of eligible public safety individuals.

Amends the Internal Revenue Code to impose a 5.4% surcharge on individual taxpayers whose modified adjusted gross income exceeds $1 million ($2 million for joint returns). Dedicates amounts collected from such surcharge to federal deficit reduction.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``21st Century WPA Act''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Administration.--The term ``Administration'' means the 
        Works Progress Administration established under section 3.
            (2) Eligible departments.--The term ``eligible 
        Departments'' means the Department of Health and Human 
        Services, the Department of Energy, the Department of 
        Agriculture, the Department of the Interior, the Department of 
        Housing and Urban Development, the Department of 
        Transportation, the Department of Commerce, the Department of 
        Education, the Department of Homeland Security, and the 
        Environmental Protection Agency.
            (3) Eligible individual.--The term ``eligible individual'' 
        means an individual who has been unemployed for at least the 
        60-day period prior to--
                    (A) in the case of employment under a work project 
                approved by the Administration under section 4, the 
                commencement of such project;
                    (B) in the case of a fellowship under section 5, 
                the commencement of such fellowship; and
                    (C) in the case of a grant under section 6, the 
                hiring of such individual under the grant.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Labor.

SEC. 3. ESTABLISHMENT OF WORKS PROGRESS ADMINISTRATION.

    (a) Establishment.--There is established within the Department of 
Labor a Works Progress Administration to be headed by the Secretary.
    (b) Purpose.--The purpose of the Administration is to--
            (1) receive works project proposals submitted by Federal 
        departments and agencies under section 4(a)(1); and
            (2) select works projects proposals that meet the criteria 
        under section 4(a)(2), as being eligible for assistance under 
        this Act.

SEC. 4. WPA PROJECTS.

    (a) Project Proposals.--
            (1) Submission.--Not later than 30 days after the date of 
        enactment of this Act, and subsequently at such times as the 
        Administration shall request, the Secretary of Health and Human 
        Services, the Secretary of Energy, the Secretary of 
        Agriculture, the Secretary of Interior, the Secretary of 
        Housing and Urban Development, the Secretary of Transportation, 
        the Secretary of Commerce, the Secretary of Education, the 
        Secretary of Homeland Security, and the Administrator of the 
        Environmental Protection Agency shall submit to the 
        Administration proposals for works projects within the 
        jurisdiction of each such Secretary or Administrator that 
        satisfy the criteria described in paragraph (2).
            (2) Criteria.--The criteria described in this paragraph are 
        the following with respect to the work project involved:
                    (A) The project would produce a high number of 
                employee hours per dollar of the total project cost.
                    (B) Individuals with the required skills necessary 
                to carry out the project can be readily recruited and 
                employed from among the eligible individuals described 
                in section 2(3).
                    (C) The project would provide a continuing 
                contribution to economic growth after the project is 
                completed.
                    (D) The project could be staffed by employees with 
                minimal delay.
            (3) Types of projects.--Works projects under this 
        subsection may include--
                    (A) residential and commercial building 
                weatherization projects;
                    (B) residential and commercial water use efficiency 
                improvement projects;
                    (C) highway, bridge, and rail repair and 
                maintenance projects;
                    (D) manufacturing projects;
                    (E) school, library, and firehouse construction 
                projects;
                    (F) soil erosion and pesticide runoff prevention 
                projects;
                    (G) trail maintenance projects; and
                    (H) other projects that are proposed by the 
                eligible departments and determined appropriate by the 
                Administration.
    (b) Requirements.--Project proposals submitted to the 
Administration under subsection (a)(1) shall include--
            (1) a description of the project and a full schedule of 
        estimated costs;
            (2) an estimate of the number of employment hours required 
        to complete the project;
            (3) a hiring timetable relating to the employment of 
        various staffing levels under the project;
            (4) an estimated project completion date; and
            (5) such other information as the eligible department 
        determines appropriate.
    (c) Selection of Proposals.--The Administration shall approve those 
proposals submitted under subsection (a)(1) that meet the criteria 
under subsection (a)(2) and provide funding for such project from 
amounts appropriated under section 8.
    (d) Project Administration.--An eligible department that has 
submitted a works project proposal under subsection (a)(1) shall have 
primary responsibility for the administration and completion of the 
project.
    (e) Contracting.--An eligible department shall be a party to any 
contract that governs a works project that is approved and funded in 
any manner under this Act.

SEC. 5. WPA FELLOWSHIPS.

    (a) In General.--An eligible employer that is unable to hire an 
individual to fill an employment position that has been vacant for at 
least 90 days shall be eligible to enter into an agreement under this 
section with the Administration to provide training to a WPA fellow 
with respect to such position so that such fellow may become qualified 
to be employed by the employer to fill such position.
    (b) Eligible Employer.--To be eligible to enter into an agreement 
under subsection (a), an employer shall submit an application to the 
Administration at such time, in such manner, and containing such 
information as the Secretary may require, including--
            (1) a description of the employment position for which the 
        employer is seeking a WPA fellow; and
            (2) a certification that the employer has been unable to 
        fill such position during at least the 90-day period prior to 
        the date of the application.
    (c) Fellows.--An eligible individual may submit an application to 
the Administration to participate in the WPA fellowship program. Such 
application shall include such information as the Secretary shall 
require. The Administration shall maintain a list of eligible 
individuals who have submitted applications under this subsection, 
along with a description of the skills of each such individual.
    (d) Terms of Fellowship.--
            (1) Detailing to employer.--An eligible individual who is 
        selected to participate in the WPA fellowship program under 
        this section shall be an employee of the Administration who is 
        detailed by the Secretary to fill the employment position of an 
        eligible employer under this section.
            (2) Training period.--A WPA fellow that is detailed to an 
        employer under paragraph (1) shall be provided with training by 
        such employer with respect to the employment position for a 
        period of not to exceed 12 months, except that the employer may 
        at any time during such 12-month period employ such fellow to 
        fill such employment position. At the conclusion of such 12-
        month period, the employer shall employ such fellow or 
        terminate the services of the fellow.

SEC. 6. PUBLIC SAFETY HIRING GRANTS.

    The Secretary may transfer amounts appropriated under section 8--
            (1) to the Attorney General for use under the grant program 
        under section 1701 of title I of the Omnibus Crime Control and 
        Safe Streets Act of 1968 (42 U.S.C. 3796dd) for the hiring of 
        eligible individuals; and
            (2) to the Federal Emergency Management Agency for use 
        under the Staffing For Adequate Fire & Emergency Response Grant 
        program under the Federal Fire Prevention and Control Act of 
        1974 (15 U.S.C. 2200 et seq.) for the hiring of eligible 
        individuals.

SEC. 7. REPORTING AND OVERSIGHT.

    (a) In General.--Not later than 6 months after the date of 
enactment of this Act, and biannually thereafter (on June 30 and 
December 31 of each year), the Administration shall submit to Congress 
a report that describes--
            (1) the number of works project proposals submitted to the 
        Administration under section 4;
            (2) the number of works projects approved by the 
        Administration during the reporting period;
            (3) the number of works projects completed by the date of 
        the report; and
            (4) with respect to each approved work project, a project 
        description that includes information about whether the project 
        is complete and such other information as the Administration 
        determines appropriate.
    (b) Audits.--The Government Accountability Office shall conduct an 
annual audit of--
            (1) the performance and activities of the Administration;
            (2) the performance and completion of work projects; and
            (3) the performance of the eligible departments with 
        respect to such projects.

SEC. 8. APPROPRIATIONS.

    Out of funds of the Treasury not otherwise appropriated, there is 
appropriated to carry out this Act, $250,000,000,000 for the period of 
fiscal years 2012 through 2013.

SEC. 9. SUNSET.

    The authority of the Administration to provide assistance for works 
projects under this Act shall terminate upon the date on which the 
Secretary certifies that the national unemployment rate is below 6 
percent.

SEC. 10. SURCHARGE ON HIGH INCOME INDIVIDUALS.

    (a) In General.--Subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new part:

           ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS

``Sec. 59B. Surcharge on high income individuals.

``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS.

    ``(a) General Rule.--In the case of a taxpayer other than a 
corporation, there is hereby imposed (in addition to any other tax 
imposed by this subtitle) a tax equal to 5.4 percent of so much of the 
modified adjusted gross income of the taxpayer as exceeds $1,000,000 
($2,000,000 in the case of any taxpayer making a joint return under 
section 6013).
    ``(b) Modified Adjusted Gross Income.--For purposes of this 
section, the term `modified adjusted gross income' means adjusted gross 
income reduced by any deduction (not taken into account in determining 
adjusted gross income) allowed for investment interest (as defined in 
section 163(d)). In the case of an estate or trust, adjusted gross 
income shall be determined as provided in section 67(e).
    ``(c) Special Rules.--
            ``(1) Nonresident alien.--In the case of a nonresident 
        alien individual, only amounts taken into account in connection 
        with the tax imposed under section 871(b) shall be taken into 
        account under this section.
            ``(2) Citizens and residents living abroad.--The dollar 
        amount in effect under subsection (a) shall be decreased by the 
        excess of--
                    ``(A) the amounts excluded from the taxpayer's 
                gross income under section 911, over
                    ``(B) the amounts of any deductions or exclusions 
                disallowed under section 911(d)(6) with respect to the 
                amounts described in subparagraph (A).
            ``(3) Charitable trusts.--Subsection (a) shall not apply to 
        a trust all the unexpired interests in which are devoted to one 
        or more of the purposes described in section 170(c)(2)(B).
            ``(4) Not treated as tax imposed by this chapter for 
        certain purposes.--The tax imposed under this section shall not 
        be treated as tax imposed by this chapter for purposes of 
        determining the amount of any credit under this chapter or for 
        purposes of section 55.
    ``(d) Deficit Reduction.--Amounts collected under this section 
shall be used to reduce the Federal deficit.''.
    (b) Clerical Amendment.--The table of parts for subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new item:

         ``part viii. surcharge on high income individuals.''.

    (c) Section 15 Not To Apply.--The amendment made by subsection (a) 
shall not be treated as a change in a rate of tax for purposes of 
section 15 of the Internal Revenue Code of 1986.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.