II 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘IDEA Full Funding 

5 Act’’. 

6 SEC. 2. AMENDMENTS TO IDEA. 

7 Section 611(i) of the Individuals with Disabilities 

8 Education Act (20 U.S.C. 1411(i)) is amended to read 

9 as follows: 


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1 ‘‘(i) FUNDING.—For the purpose of carrying out this 

2 part, other than section 619, there are authorized to be 

3 appropriated— 

4 ‘‘(1) $12,664,883,000 for fiscal year 2012, and 

5 there are hereby appropriated, out of any money in 

6 the Treasury not otherwise appropriated, 

7 $1,182,683,000 for fiscal year 2012, which shall be8 come available for obligation on July 1, 2012, and 

9 shall remain available through September 30, 2013; 

10 ‘‘(2) $13,988,168,000 for fiscal year 2013, and 

11 there are hereby appropriated, out of any money in 

12 the Treasury not otherwise appropriated, 

13 $2,505,968,000 for fiscal year 2013, which shall be14 come available for obligation on July 1, 2013, and 

15 shall remain available through September 30, 2014; 

16 ‘‘(3) $15,468,770,000 for fiscal year 2014, and 

17 there are hereby appropriated, out of any money in 

18 the Treasury not otherwise appropriated, 

19 $3,986,570,000 for fiscal year 2014, which shall be20 come available for obligation on July 1, 2014, and 

21 shall remain available through September 30, 2015; 

22 ‘‘(4) $17,125,392,000 for fiscal year 2015, and 

23 there are hereby appropriated, out of any money in 

24 the Treasury not otherwise appropriated, 

25 $5,643,192,000 for fiscal year 2015, which shall beVerDate Mar 15 2010 02:46 Jul 22, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1403.IS S1403

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1 come available for obligation on July 1, 2015, and 

2 shall remain available through September 30, 2016; 

3 ‘‘(5) $18,978,960,000 for fiscal year 2016, and 

4 there are hereby appropriated, out of any money in 

5 the Treasury not otherwise appropriated, 

6 $7,496,760,000 for fiscal year 2016, which shall be7 come available for obligation on July 1, 2016, and 

8 shall remain available through September 30, 2017; 

9 ‘‘(6) $21,052,886,000 for fiscal year 2017, and 

10 there are hereby appropriated, out of any money in 

11 the Treasury not otherwise appropriated, 

12 $9,570,686,000 for fiscal year 2017, which shall be13 come available for obligation on July 1, 2017, and 

14 shall remain available through September 30, 2018; 

15 ‘‘(7) $23,373,370,000 for fiscal year 2018, and 

16 there are hereby appropriated, out of any money in 

17 the Treasury not otherwise appropriated, 

18 $11,891,170,000 for fiscal year 2018, which shall 

19 become available for obligation on July 1, 2018, and 

20 shall remain available through September 30, 2019; 

21 ‘‘(8) $25,969,721,000 for fiscal year 2019, and 

22 there are hereby appropriated, out of any money in 

23 the Treasury not otherwise appropriated, 

24 $14,487,521,000 for fiscal year 2019, which shall 


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1 become available for obligation on July 1, 2019, and 

2 shall remain available through September 30, 2020; 

3 ‘‘(9) $28,874,737,000 for fiscal year 2020, and 

4 there are hereby appropriated, out of any money in 

5 the Treasury not otherwise appropriated, 

6 $17,392,537,000 for fiscal year 2020, which shall 

7 become available for obligation on July 1, 2020, and 

8 shall remain available through September 30, 2021; 

9 and 

10 ‘‘(10) $35,308,178,000 for fiscal year 2021, 

11 and there are hereby appropriated, out of any money 

12 in the Treasury not otherwise appropriated, 

13 $23,825,978,000 for fiscal year 2021, which shall 

14 become available for obligation on July 1, 2021, and 

15 shall remain available through September 30, 

16 2022.’’. 

17 SEC. 3. TOBACCO TAX INCREASE AND PARITY. 

18 (a) SHORT TITLE.—This section may be cited as the 

19 ‘‘Saving Lives by Lowering Tobacco Use Act’’. 

20 (b) INCREASE IN EXCISE TAX ON SMALL CIGARS

21 AND CIGARETTES.— 

22 (1) SMALL CIGARS.—Section 5701(a)(1) of the 

23 Internal Revenue Code of 1986 is amended by strik24 ing ‘‘$50.33’’ and inserting ‘‘$100.50’’. 


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1 (2) CIGARETTES.—Section 5701(b) of such 

2 Code is amended— 

3 (A) by striking ‘‘$50.33’’ in paragraph (1) 

4 and inserting ‘‘$100.50’’, and 

5 (B) by striking ‘‘$105.69’’ in paragraph 

6 (2) and inserting ‘‘$211.04’’. 

7 (c) TAX PARITY FOR PIPE TOBACCO AND ROLL8 YOUR-OWN TOBACCO.— 

9 (1) PIPE TOBACCO.—Section 5701(f) of the In10 ternal Revenue Code of 1986 is amended by striking 

11 ‘‘$2.8311 cents’’ and inserting ‘‘$49.55’’. 

12 (2) ROLL-YOUR-OWN TOBACCO.—Section 

13 5701(g) of such Code is amended by striking 

14 ‘‘$24.78’’ and inserting ‘‘$49.55’’. 

15 (d) CLARIFICATION OF DEFINITION OF SMALL CI16 GARS.—Paragraphs (1) and (2) of section 5701(a) of the 

17 Internal Revenue Code of 1986 are each amended by 

18 striking ‘‘three pounds per thousand’’ and inserting ‘‘four 

19 and one-half pounds per thousand’’. 

20 (e) CLARIFICATION OF DEFINITION OF CIGA21 RETTE.—Paragraph (2) of section 5702(b) of the Internal 

22 Revenue Code of 1986 is amended by inserting before the 

23 final period the following: ‘‘, which includes any roll for 

24 smoking containing tobacco that weighs no more than four 

25 and a half pounds per thousand, unless it is wrapped in 


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1 whole tobacco leaf and does not have a cellulose acetate 

2 or other cigarette-style filter’’. 

3 (f) TAX PARITY FOR SMOKELESS TOBACCO.— 

4 (1) IN GENERAL.—Section 5701(e) of the Inter5 nal Revenue Code of 1986 is amended— 

6 (A) in paragraph (1), by striking ‘‘$1.51’’ 

7 and inserting ‘‘$26.79’’; 

8 (B) in paragraph (2), by striking ‘‘50.33 

9 cents’’ and inserting ‘‘$10.72’’; and 

10 (C) by adding at the end the following: 

11 ‘‘(3) SMOKELESS TOBACCO SOLD IN DISCRETE

12 SINGLE-USE UNITS.—On discrete single-use units, 

13 $100.50 per each 1,000 single-use units.’’. 

14 (2) DISCRETE SINGLE-USE UNIT.—Section 

15 5702(m) of such Code is amended— 

16 (A) in paragraph (1), by striking ‘‘or chew17 ing tobacco’’ and inserting ‘‘chewing tobacco, 

18 discrete single-use unit’’; 

19 (B) in paragraphs (2) and (3), by inserting 

20 ‘‘that is not a discrete single-use unit’’ before 

21 the period in each such paragraph; and 

22 (C) by adding at the end the following: 

23 ‘‘(4) DISCRETE SINGLE-USE UNIT.—The term 

24 ‘discrete single-use unit’ means any product con25 taining tobacco that— 


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1 ‘‘(A) is intended or expected to be con2 sumed without being combusted; and 

3 ‘‘(B) is in the form of a lozenge, tablet, 

4 pill, pouch, dissolvable strip, or other discrete 

5 single-use or single-dose unit.’’. 

6 (3) OTHER TOBACCO PRODUCTS.—Section 5701 

7 of such Code is amended by adding at the end the 

8 following new subsection: 

9 ‘‘(i) OTHER TOBACCO PRODUCTS.—Any product not 

10 otherwise described under this section that has been deter11 mined to be a tobacco product by the Food and Drug Ad12 ministration through its authorities under the Family 

13 Smoking Prevention and Control Act shall be taxed at a 

14 level of tax equivalent to the tax rate for cigarettes on 

15 an estimated per use basis as determined by the Sec16 retary.’’. 

17 (g) CLARIFYING OTHER TOBACCO TAX DEFINI18 TIONS.— 

19 (1) TOBACCO PRODUCT DEFINITION.—Section 

20 5702(c) of the Internal Revenue Code of 1986 is 

21 amended by inserting before the period the fol22 lowing: ‘‘, and any other product containing tobacco 

23 that is intended or expected to be consumed’’. 

24 (2) CIGARETTE PAPER DEFINITION.—Section 

25 5702(e) of such Code is amended by striking ‘‘except 


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1 tobacco,’’ and inserting ‘‘or cigar (other than roll2 your-own tobacco)’’. 

3 (3) CIGARETTE TUBE DEFINITION.—Section 

4 5702(f) of such Code is amended by inserting before 

5 the period ‘‘or cigars’’. 

6 (4) IMPORTER DEFINITION.—Section 5702(k) 

7 of such Code is amended by inserting ‘‘or any other 

8 tobacco product’’ after ‘‘cigars or cigarettes’’. 

9 (h) INFLATION ADJUSTMENT.—Section 5701 of the 

10 Internal Revenue Code of 1986, as amended by subsection 

11 (f)(3), is amended by adding at the end the following new 

12 subsection: 

13 ‘‘(j) INFLATION ADJUSTMENT.—In the case of any 

14 calendar year after 2013, each amount set forth in this 

15 section shall be increased by an amount equal to— 

16 ‘‘(1) such amount, multiplied by 

17 ‘‘(2) the cost-of-living adjustment determined 

18 under section 1(f)(3) for such calendar year by sub19 stituting ‘calendar year 2012’ for ‘calendar year 

20 1992’ in subparagraph (B) thereof.’’. 

21 (i) FLOOR STOCKS TAXES.— 

22 (1) IMPOSITION OF TAX.—On tobacco products 

23 manufactured in or imported into the United States 

24 which are removed before any tax increase date and 

25 held on such date for sale by any person, there is 


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1 hereby imposed a tax in an amount equal to the ex2 cess of— 

3 (A) the tax which would be imposed under 

4 section 5701 of the Internal Revenue Code of 

5 1986 on the article if the article had been re6 moved on such date, over 

7 (B) the prior tax (if any) imposed under 

8 section 5701 of such Code on such article. 

9 (2) CREDIT AGAINST TAX.—Each person shall 

10 be allowed as a credit against the taxes imposed by 

11 paragraph (1) an amount equal to $500. Such credit 

12 shall not exceed the amount of taxes imposed by 

13 paragraph (1) on such date for which such person 

14 is liable. 

15 (3) LIABILITY FOR TAX AND METHOD OF PAY16 MENT.— 

17 (A) LIABILITY FOR TAX.—A person hold18 ing tobacco products on any tax increase date 

19 to which any tax imposed by paragraph (1) ap20 plies shall be liable for such tax. 

21 (B) METHOD OF PAYMENT.—The tax im22 posed by paragraph (1) shall be paid in such 

23 manner as the Secretary shall prescribe by reg24 ulations. 


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1 (C) TIME FOR PAYMENT.—The tax im2 posed by paragraph (1) shall be paid on or be3 fore the date that is 120 days after the effective 

4 date of the tax rate increase. 

5 (4) ARTICLES IN FOREIGN TRADE ZONES.— 

6 Notwithstanding the Act of June 18, 1934 (com7 monly known as the Foreign Trade Zone Act, 48 

8 Stat. 998, 19 U.S.C. 81a et seq.), or any other pro9 vision of law, any article which is located in a for10 eign trade zone on any tax increase date shall be 

11 subject to the tax imposed by paragraph (1) if— 

12 (A) internal revenue taxes have been deter13 mined, or customs duties liquidated, with re14 spect to such article before such date pursuant 

15 to a request made under the 1st proviso of sec16 tion 3(a) of such Act, or 

17 (B) such article is held on such date under 

18 the supervision of an officer of the United 

19 States Customs and Border Protection of the 

20 Department of Homeland Security pursuant to 

21 the 2d proviso of such section 3(a). 

22 (5) DEFINITIONS.—For purposes of this sub23 section— 

24 (A) IN GENERAL.—Any term used in this 

25 subsection which is also used in section 5702 of 


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1 such Code shall have the same meaning as such 

2 term has in such section. 

3 (B) TAX INCREASE DATE.—The term ‘‘tax 

4 increase date’’ means the effective date of any 

5 increase in any tobacco product excise tax rate 

6 pursuant to the amendments made by this sec7 tion (other than subsection (g) thereof). 

8 (C) SECRETARY.—The term ‘‘Secretary’’ 

9 means the Secretary of the Treasury or the 

10 Secretary’s delegate. 

11 (6) CONTROLLED GROUPS.—Rules similar to 

12 the rules of section 5061(e)(3) of such Code shall 

13 apply for purposes of this subsection. 

14 (7) OTHER LAWS APPLICABLE.—All provisions 

15 of law, including penalties, applicable with respect to 

16 the taxes imposed by section 5701 of such Code 

17 shall, insofar as applicable and not inconsistent with 

18 the provisions of this subsection, apply to the floor 

19 stocks taxes imposed by paragraph (1), to the same 

20 extent as if such taxes were imposed by such section 

21 5701. The Secretary may treat any person who bore 

22 the ultimate burden of the tax imposed by para23 graph (1) as the person to whom a credit or refund 

24 under such provisions may be allowed or made. 


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1 (j) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to articles removed (as defined in 

3 section 5702(j) of the Internal Revenue Code of 1986) 

4 after December 31, 2011. 

Æ 


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