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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1403 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1403

 To amend part B of the Individuals with Disabilities Education Act to 
               provide full Federal funding of such part.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                             July 21, 2011

 Mr. Harkin (for himself, Mr. Durbin, Mr. Blumenthal, Mr. Lautenberg, 
 Mrs. Murray, Mr. Whitehouse, Mr. Leahy, Mr. Bennet, Mr. Franken, Ms. 
Mikulski, Mr. Reed, Mrs. Shaheen, Mr. Johnson of South Dakota, and Mr. 
    Begich) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
 To amend part B of the Individuals with Disabilities Education Act to 
               provide full Federal funding of such part.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IDEA Full Funding Act''.

SEC. 2. AMENDMENTS TO IDEA.

    Section 611(i) of the Individuals with Disabilities Education Act 
(20 U.S.C. 1411(i)) is amended to read as follows:
    ``(i) Funding.--For the purpose of carrying out this part, other 
than section 619, there are authorized to be appropriated--
            ``(1) $12,664,883,000 for fiscal year 2012, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $1,182,683,000 for fiscal year 2012, 
        which shall become available for obligation on July 1, 2012, 
        and shall remain available through September 30, 2013;
            ``(2) $13,988,168,000 for fiscal year 2013, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $2,505,968,000 for fiscal year 2013, 
        which shall become available for obligation on July 1, 2013, 
        and shall remain available through September 30, 2014;
            ``(3) $15,468,770,000 for fiscal year 2014, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $3,986,570,000 for fiscal year 2014, 
        which shall become available for obligation on July 1, 2014, 
        and shall remain available through September 30, 2015;
            ``(4) $17,125,392,000 for fiscal year 2015, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $5,643,192,000 for fiscal year 2015, 
        which shall become available for obligation on July 1, 2015, 
        and shall remain available through September 30, 2016;
            ``(5) $18,978,960,000 for fiscal year 2016, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $7,496,760,000 for fiscal year 2016, 
        which shall become available for obligation on July 1, 2016, 
        and shall remain available through September 30, 2017;
            ``(6) $21,052,886,000 for fiscal year 2017, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $9,570,686,000 for fiscal year 2017, 
        which shall become available for obligation on July 1, 2017, 
        and shall remain available through September 30, 2018;
            ``(7) $23,373,370,000 for fiscal year 2018, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $11,891,170,000 for fiscal year 2018, 
        which shall become available for obligation on July 1, 2018, 
        and shall remain available through September 30, 2019;
            ``(8) $25,969,721,000 for fiscal year 2019, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $14,487,521,000 for fiscal year 2019, 
        which shall become available for obligation on July 1, 2019, 
        and shall remain available through September 30, 2020;
            ``(9) $28,874,737,000 for fiscal year 2020, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $17,392,537,000 for fiscal year 2020, 
        which shall become available for obligation on July 1, 2020, 
        and shall remain available through September 30, 2021; and
            ``(10) $35,308,178,000 for fiscal year 2021, and there are 
        hereby appropriated, out of any money in the Treasury not 
        otherwise appropriated, $23,825,978,000 for fiscal year 2021, 
        which shall become available for obligation on July 1, 2021, 
        and shall remain available through September 30, 2022.''.

SEC. 3. TOBACCO TAX INCREASE AND PARITY.

    (a) Short Title.--This section may be cited as the ``Saving Lives 
by Lowering Tobacco Use Act''.
    (b) Increase in Excise Tax on Small Cigars and Cigarettes.--
            (1) Small cigars.--Section 5701(a)(1) of the Internal 
        Revenue Code of 1986 is amended by striking ``$50.33'' and 
        inserting ``$100.50''.
            (2) Cigarettes.--Section 5701(b) of such Code is amended--
                    (A) by striking ``$50.33'' in paragraph (1) and 
                inserting ``$100.50'', and
                    (B) by striking ``$105.69'' in paragraph (2) and 
                inserting ``$211.04''.
    (c) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco.--
            (1) Pipe tobacco.--Section 5701(f) of the Internal Revenue 
        Code of 1986 is amended by striking ``$2.8311 cents'' and 
        inserting ``$49.55''.
            (2) Roll-your-own tobacco.--Section 5701(g) of such Code is 
        amended by striking ``$24.78'' and inserting ``$49.55''.
    (d) Clarification of Definition of Small Cigars.--Paragraphs (1) 
and (2) of section 5701(a) of the Internal Revenue Code of 1986 are 
each amended by striking ``three pounds per thousand'' and inserting 
``four and one-half pounds per thousand''.
    (e) Clarification of Definition of Cigarette.--Paragraph (2) of 
section 5702(b) of the Internal Revenue Code of 1986 is amended by 
inserting before the final period the following: ``, which includes any 
roll for smoking containing tobacco that weighs no more than four and a 
half pounds per thousand, unless it is wrapped in whole tobacco leaf 
and does not have a cellulose acetate or other cigarette-style 
filter''.
    (f) Tax Parity for Smokeless Tobacco.--
            (1) In general.--Section 5701(e) of the Internal Revenue 
        Code of 1986 is amended--
                    (A) in paragraph (1), by striking ``$1.51'' and 
                inserting ``$26.79'';
                    (B) in paragraph (2), by striking ``50.33 cents'' 
                and inserting ``$10.72''; and
                    (C) by adding at the end the following:
            ``(3) Smokeless tobacco sold in discrete single-use 
        units.--On discrete single-use units, $100.50 per each 1,000 
        single-use units.''.
            (2) Discrete single-use unit.--Section 5702(m) of such Code 
        is amended--
                    (A) in paragraph (1), by striking ``or chewing 
                tobacco'' and inserting ``chewing tobacco, discrete 
                single-use unit'';
                    (B) in paragraphs (2) and (3), by inserting ``that 
                is not a discrete single-use unit'' before the period 
                in each such paragraph; and
                    (C) by adding at the end the following:
            ``(4) Discrete single-use unit.--The term `discrete single-
        use unit' means any product containing tobacco that--
                    ``(A) is intended or expected to be consumed 
                without being combusted; and
                    ``(B) is in the form of a lozenge, tablet, pill, 
                pouch, dissolvable strip, or other discrete single-use 
                or single-dose unit.''.
            (3) Other tobacco products.--Section 5701 of such Code is 
        amended by adding at the end the following new subsection:
    ``(i) Other Tobacco Products.--Any product not otherwise described 
under this section that has been determined to be a tobacco product by 
the Food and Drug Administration through its authorities under the 
Family Smoking Prevention and Control Act shall be taxed at a level of 
tax equivalent to the tax rate for cigarettes on an estimated per use 
basis as determined by the Secretary.''.
    (g) Clarifying Other Tobacco Tax Definitions.--
            (1) Tobacco product definition.--Section 5702(c) of the 
        Internal Revenue Code of 1986 is amended by inserting before 
        the period the following: ``, and any other product containing 
        tobacco that is intended or expected to be consumed''.
            (2) Cigarette paper definition.--Section 5702(e) of such 
        Code is amended by striking ``except tobacco,'' and inserting 
        ``or cigar (other than roll-your-own tobacco)''.
            (3) Cigarette tube definition.--Section 5702(f) of such 
        Code is amended by inserting before the period ``or cigars''.
            (4) Importer definition.--Section 5702(k) of such Code is 
        amended by inserting ``or any other tobacco product'' after 
        ``cigars or cigarettes''.
    (h) Inflation Adjustment.--Section 5701 of the Internal Revenue 
Code of 1986, as amended by subsection (f)(3), is amended by adding at 
the end the following new subsection:
    ``(j) Inflation Adjustment.--In the case of any calendar year after 
2013, each amount set forth in this section shall be increased by an 
amount equal to--
            ``(1) such amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for such calendar year by substituting 
        `calendar year 2012' for `calendar year 1992' in subparagraph 
        (B) thereof.''.
    (i) Floor Stocks Taxes.--
            (1) Imposition of tax.--On tobacco products manufactured in 
        or imported into the United States which are removed before any 
        tax increase date and held on such date for sale by any person, 
        there is hereby imposed a tax in an amount equal to the excess 
        of--
                    (A) the tax which would be imposed under section 
                5701 of the Internal Revenue Code of 1986 on the 
                article if the article had been removed on such date, 
                over
                    (B) the prior tax (if any) imposed under section 
                5701 of such Code on such article.
            (2) Credit against tax.--Each person shall be allowed as a 
        credit against the taxes imposed by paragraph (1) an amount 
        equal to $500. Such credit shall not exceed the amount of taxes 
        imposed by paragraph (1) on such date for which such person is 
        liable.
            (3) Liability for tax and method of payment.--
                    (A) Liability for tax.--A person holding tobacco 
                products on any tax increase date to which any tax 
                imposed by paragraph (1) applies shall be liable for 
                such tax.
                    (B) Method of payment.--The tax imposed by 
                paragraph (1) shall be paid in such manner as the 
                Secretary shall prescribe by regulations.
                    (C) Time for payment.--The tax imposed by paragraph 
                (1) shall be paid on or before the date that is 120 
                days after the effective date of the tax rate increase.
            (4) Articles in foreign trade zones.--Notwithstanding the 
        Act of June 18, 1934 (commonly known as the Foreign Trade Zone 
        Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other 
        provision of law, any article which is located in a foreign 
        trade zone on any tax increase date shall be subject to the tax 
        imposed by paragraph (1) if--
                    (A) internal revenue taxes have been determined, or 
                customs duties liquidated, with respect to such article 
                before such date pursuant to a request made under the 
                1st proviso of section 3(a) of such Act, or
                    (B) such article is held on such date under the 
                supervision of an officer of the United States Customs 
                and Border Protection of the Department of Homeland 
                Security pursuant to the 2d proviso of such section 
                3(a).
            (5) Definitions.--For purposes of this subsection--
                    (A) In general.--Any term used in this subsection 
                which is also used in section 5702 of such Code shall 
                have the same meaning as such term has in such section.
                    (B) Tax increase date.--The term ``tax increase 
                date'' means the effective date of any increase in any 
                tobacco product excise tax rate pursuant to the 
                amendments made by this section (other than subsection 
                (g) thereof).
                    (C) Secretary.--The term ``Secretary'' means the 
                Secretary of the Treasury or the Secretary's delegate.
            (6) Controlled groups.--Rules similar to the rules of 
        section 5061(e)(3) of such Code shall apply for purposes of 
        this subsection.
            (7) Other laws applicable.--All provisions of law, 
        including penalties, applicable with respect to the taxes 
        imposed by section 5701 of such Code shall, insofar as 
        applicable and not inconsistent with the provisions of this 
        subsection, apply to the floor stocks taxes imposed by 
        paragraph (1), to the same extent as if such taxes were imposed 
        by such section 5701. The Secretary may treat any person who 
        bore the ultimate burden of the tax imposed by paragraph (1) as 
        the person to whom a credit or refund under such provisions may 
        be allowed or made.
    (j) Effective Date.--The amendments made by this section shall 
apply to articles removed (as defined in section 5702(j) of the 
Internal Revenue Code of 1986) after December 31, 2011.
                                 <all>
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