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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1723 Placed on Calendar Senate (PCS)]

                                                       Calendar No. 204
112th CONGRESS
  1st Session
                                S. 1723

       To provide for teacher and first responder stabilization.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            October 17, 2011

   Mr. Menendez (for himself, Ms. Stabenow, Mr. Casey, Mr. Reid, Mr. 
 Harkin, Mr. Leahy, Mr. Blumenthal, and Mrs. Feinstein) introduced the 
             following bill; which was read the first time

                            October 18, 2011

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 A BILL

 
       To provide for teacher and first responder stabilization.

    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 ``Teachers and First Responders Back 
to Work Act of 2011''.

                     TITLE I--TEACHER STABILIZATION

SEC. 101. PURPOSE.

    The purpose of this title is to provide funds to States to prevent 
teacher layoffs and support the creation of additional jobs in public 
early childhood, elementary, and secondary education in the 2011-2012 
and 2012-2013 school years.

SEC. 102. GRANTS FOR THE OUTLYING AREAS AND THE SECRETARY OF THE 
              INTERIOR; AVAILABILITY OF FUNDS.

    (a) Reservation of Funds.--From the amount appropriated to carry 
out this title under section 111, the Secretary--
            (1) shall reserve up to one-half of one percent to provide 
        assistance to the outlying areas on the basis of their 
        respective needs, as determined by the Secretary, for 
        activities consistent with this part under such terms and 
        conditions as the Secretary may determine;
            (2) shall reserve up to one-half of one percent to provide 
        assistance to the Secretary of the Interior to carry out 
        activities consistent with this part, in schools operated or 
        funded by the Bureau of Indian Education; and
            (3) may reserve up to $2,000,000 for administration and 
        oversight of this part, including program evaluation.
    (b) Availability of Funds.--Funds made available under section 111 
shall remain available to the Secretary until September 30, 2012.

SEC. 103. STATE ALLOCATION.

    (a) Allocation.--After reserving funds under section 102(a), the 
Secretary shall allocate to the States--
            (1) 60 percent on the basis of their relative population of 
        individuals aged 5 through 17; and
            (2) 40 percent on the basis of their relative total 
        population.
    (b) Awards.--From the funds allocated under subsection (a), the 
Secretary shall make a grant to the Governor of each State who submits 
an approvable application under section 104.
    (c) Alternate Distribution of Funds.--
            (1) In general.--If, within 30 days after the date of 
        enactment of this Act, a Governor has not submitted an 
        approvable application to the Secretary, the Secretary shall, 
        consistent with paragraph (2), provide for funds allocated to 
        that State to be distributed to another entity or other 
        entities in the State for the support of early childhood, 
        elementary, and secondary education, under such terms and 
        conditions as the Secretary may establish.
            (2) Maintenance of effort.--
                    (A) Governor assurance.--The Secretary shall not 
                allocate funds under paragraph (1) unless the Governor 
                of the State provides an assurance to the Secretary 
                that the State will, for fiscal years 2012 and 2013, 
                meet the requirements of section 108.
                    (B) Special rule.--Notwithstanding subparagraph 
                (A), the Secretary may allocate up to 50 percent of the 
                funds that are available to the State under paragraph 
                (1) to another entity or entities in the State, 
                provided that the State educational agency submits data 
                to the Secretary demonstrating that the State will for 
                fiscal year 2012 meet the requirements of section 
                108(a) or the Secretary otherwise determines that the 
                State will meet those requirements, or such comparable 
                requirements as the Secretary may establish, for that 
                year.
            (3) Requirements.--An entity that receives funds under 
        paragraph (1) shall use those funds in accordance with the 
        requirements of this title.
    (d) Reallocation.--If a State does not receive funding under this 
title or only receives a portion of its allocation under subsection 
(c), the Secretary shall reallocate the State's entire allocation or 
the remaining portion of its allocation, as the case may be, to the 
remaining States in accordance with subsection (a).

SEC. 104. STATE APPLICATION.

    The Governor of a State desiring to receive a grant under this 
title shall submit an application to the Secretary within 30 days of 
the date of enactment of this Act, in such manner, and containing such 
information, as the Secretary may reasonably require to determine the 
State's compliance with applicable provisions of law.

SEC. 105. STATE RESERVATION AND RESPONSIBILITIES.

    (a) Reservation.--Each State receiving a grant under section 103(b) 
may reserve--
            (1) not more than 10 percent of the grant funds for awards 
        to State-funded early learning programs; and
            (2) not more than 2 percent of the grant funds for the 
        administrative costs of carrying out its responsibilities under 
        this title.
    (b) State Responsibilities.--Each State receiving a grant under 
this title shall, after reserving any funds under subsection (a)--
            (1) use the remaining grant funds only for awards to local 
        educational agencies for the support of early childhood, 
        elementary, and secondary education; and
            (2) distribute those funds, through subgrants, to its local 
        educational agencies by distributing--
                    (A) 60 percent on the basis of the local 
                educational agencies' relative shares of enrollment; 
                and
                    (B) 40 percent on the basis of the local 
                educational agencies' relative shares of funds received 
                under part A of title I of the Elementary and Secondary 
                Education Act of 1965 for fiscal year 2011; and
            (3) make those funds available to local educational 
        agencies no later than 100 days after receiving a grant from 
        the Secretary.
    (c) Prohibitions.--A State shall not use funds received under this 
title to directly or indirectly--
            (1) establish, restore, or supplement a rainy-day fund;
            (2) supplant State funds in a manner that has the effect of 
        establishing, restoring, or supplementing a rainy-day fund;
            (3) reduce or retire debt obligations incurred by the 
        State; or
            (4) supplant State funds in a manner that has the effect of 
        reducing or retiring debt obligations incurred by the State.

SEC. 106. LOCAL EDUCATIONAL AGENCIES.

    Each local educational agency that receives a subgrant under this 
title--
            (1) shall use the subgrant funds only for compensation and 
        benefits and other expenses, such as support services, 
        necessary to retain existing employees, recall or rehire former 
        employees, or hire new employees to provide early childhood, 
        elementary, or secondary educational and related services;
            (2) shall obligate those funds no later than September 30, 
        2013; and
            (3) may not use those funds for general administrative 
        expenses or for other support services or expenditures, as 
        those terms are defined by the National Center for Education 
        Statistics in the Common Core of Data, as of the date of 
        enactment of this Act.

SEC. 107. EARLY LEARNING.

    Each State-funded early learning program that receives funds under 
this title shall--
            (1) use those funds only for compensation, benefits, and 
        other expenses, such as support services, necessary to retain 
        early childhood educators, recall or rehire former early 
        childhood educators, or hire new early childhood educators to 
        provide early learning services; and
            (2) obligate those funds no later than September 30, 2013.

SEC. 108. MAINTENANCE OF EFFORT.

    (a) The Secretary shall not allocate funds to a State under this 
title unless the State provides an assurance to the Secretary that--
            (1) for State fiscal year 2012--
                    (A) the State will maintain State support for early 
                childhood, elementary, and secondary education (in the 
                aggregate or on the basis of expenditure per pupil) and 
                for public institutions of higher education (not 
                including support for capital projects or for research 
                and development or tuition and fees paid by students) 
                at not less than the level of such support for each of 
                the 2 categories for State fiscal year 2011; or
                    (B) the State will maintain State support for early 
                childhood, elementary, and secondary education and for 
                public institutions of higher education (not including 
                support for capital projects or for research and 
                development or tuition and fees paid by students) at a 
                percentage of the total revenues available to the State 
                that is equal to or greater than the percentage 
                provided for State fiscal year 2011; and
            (2) for State fiscal year 2013--
                    (A) the State will maintain State support for early 
                childhood, elementary, and secondary education (in the 
                aggregate or on the basis of expenditure per pupil) and 
                for public institutions of higher education (not 
                including support for capital projects or for research 
                and development or tuition and fees paid by students) 
                at not less than the level of such support for each of 
                the two categories for State fiscal year 2012; or
                    (B) the State will maintain State support for early 
                childhood, elementary, and secondary education and for 
                public institutions of higher education (not including 
                support for capital projects or for research and 
                development or tuition and fees paid by students) at a 
                percentage of the total revenues available to the State 
                that is equal to or greater than the percentage 
                provided for State fiscal year 2012.
    (b) Waiver.--The Secretary may waive the requirements of this 
section if the Secretary determines that a waiver would be equitable 
due to--
            (1) exceptional or uncontrollable circumstances, such as a 
        natural disaster; or
            (2) a precipitous decline in the financial resources of the 
        State.

SEC. 109. REPORTING.

    Each State that receives a grant under this title shall submit, on 
an annual basis, a report to the Secretary that contains--
            (1) a description of how funds received under this part 
        were expended or obligated; and
            (2) an estimate of the number of jobs supported by the 
        State using funds received under this title.

SEC. 110. DEFINITIONS.

    In this title:
            (1) Except as otherwise provided, the terms ``local 
        educational agency'', ``outlying area'', ``Secretary'', 
        ``State'', and ``State educational agency'' have the meanings 
        given those terms in section 9101 of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 7801).
            (2) The term ``State'' does not include an outlying area.
            (3) The term ``early childhood educator'' means an 
        individual who--
                    (A) works directly with children in a State-funded 
                early learning program in a low-income community;
                    (B) is involved directly in the care, development, 
                and education of infants, toddlers, or young children 
                age five and under; and
                    (C) has completed a baccalaureate or advanced 
                degree in early childhood development or early 
                childhood education, or in a field related to early 
                childhood education.
            (4) The term ``State-funded early learning program'' means 
        a program that provides educational services to children from 
        birth to kindergarten entry and receives funding from the 
        State.

SEC. 111. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated, and there are 
appropriated, $30,000,000,000 to carry out this title for fiscal year 
2012.

                TITLE II--FIRST RESPONDER STABILIZATION

SEC. 201. PURPOSE.

    The purpose of this title is to provide funds to States and 
localities to prevent layoffs of, and support the creation of 
additional jobs for, law enforcement officers and other first 
responders.

SEC. 202. GRANT PROGRAM.

    The Attorney General shall carry out a competitive grant program 
pursuant to section 1701 of title I of the Omnibus Crime Control and 
Safe Streets Act of 1968 (42 U.S.C. 3796dd) for hiring, rehiring, or 
retention of career law enforcement officers under part Q of such 
title. Grants awarded under this section shall not be subject to 
subsections (g) or (i) of section 1701 or to section 1704 of such Act 
(42 U.S.C. 3796dd-3(c)).

SEC. 203. APPROPRIATIONS.

    There are hereby appropriated to the Community Oriented Policing 
Stabilization Fund out of any money in the Treasury not otherwise 
obligated, $5,000,000,000, to remain available until September 30, 
2012, of which $4,000,000,000 shall be for the Attorney General to 
carry out the competitive grant program under section 202; and of which 
$1,000,000,000 shall be transferred by the Attorney General to a First 
Responder Stabilization Fund from which the Secretary of Homeland 
Security shall make competitive grants for hiring, rehiring, or 
retention pursuant to the Federal Fire Prevention and Control Act of 
1974 (15 U.S.C. 2201 et seq.), to carry out section 34 of such Act (15 
U.S.C. 2229a). In making such grants, the Secretary may grant waivers 
from the requirements in subsections (a)(1)(A), (a)(1)(B), (a)(1)(E), 
(c)(1), (c)(2), and (c)(4)(A) of section 34. Of the amounts 
appropriated herein, not to exceed $8,000,000 shall be for 
administrative costs of the Attorney General, and not to exceed 
$2,000,000 shall be for administrative costs of the Secretary of 
Homeland Security.

                   TITLE III--SURTAX ON MILLIONAIRES

SEC. 301. SURTAX ON MILLIONAIRES.

    (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--SURTAX ON MILLIONAIRES

``Sec. 59B. Surtax on millionaires.

``SEC. 59B. SURTAX ON MILLIONAIRES.

    ``(a) General Rule.--In the case of a taxpayer other than a 
corporation for any taxable year beginning after 2012, there is hereby 
imposed (in addition to any other tax imposed by this subtitle) a tax 
equal to 0.5 percent of so much of the modified adjusted gross income 
of the taxpayer for such taxable year as exceeds $1,000,000 ($500,000, 
in the case of a married individual filing a separate return).
    ``(b) Inflation Adjustment.--
            ``(1) In general.--In the case of any taxable year 
        beginning after 2013, each dollar amount under subsection (a) 
        shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2011' for `calendar year 1992' in 
                subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph 
        (1) is not a multiple of $10,000, such amount shall be rounded 
        to the next highest multiple of $10,000.
    ``(c) 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).
    ``(d) 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.''.
    (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. surtax on millionaires.''.

    (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, 2012.
                                                       Calendar No. 204

112th CONGRESS

  1st Session

                                S. 1723

_______________________________________________________________________

                                 A BILL

       To provide for teacher and first responder stabilization.

_______________________________________________________________________

                            October 18, 2011

            Read the second time and placed on the calendar
```