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‘‘(A) the amount of the penalty under such 
section, determined without regard to this sec-
tion, or 
‘‘(B) the amount determined under sub-
section (b). 
‘‘(b) AMOUNT OF PENALTY.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), the penalty determined under this 
subsection is equal to $40 for each day during which 
a failure described under subsection (a) continues. 
The maximum penalty under this paragraph on fail-
ures with respect to any 1 return shall not exceed the 
lesser of $20,000 or 10 percent of the gross receipts of 
the taxpayer for the year. 
‘‘(2) INCREASED
PENALTIES
FOR
TAXPAYERS 
WITH
GROSS
RECEIPTS
BETWEEN
$1,000,000
AND 
$100,000,000.— 
‘‘(A) TAXPAYERS
WITH
GROSS
RECEIPTS 
BETWEEN $1,000,000 AND $25,000,000.—In the case 
of a taxpayer having gross receipts exceeding 
$1,000,000 but not exceeding $25,000,000 for 
any year— 
‘‘(i) the first sentence of paragraph (1) 
shall be applied by substituting ‘$200’ for 
‘$40’, and 
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‘‘(ii) in lieu of applying the second 
sentence of paragraph (1), the maximum 
penalty under paragraph (1) shall not ex-
ceed $100,000. 
‘‘(B) TAXPAYERS
WITH
GROSS
RECEIPTS 
OVER $25,000,000.—Except as provided in para-
graph (3), in the case of a taxpayer having gross 
receipts exceeding $25,000,000 for any year— 
‘‘(i) the first sentence of paragraph (1) 
shall be applied by substituting ‘$500’ for 
‘$40’, and 
‘‘(ii) in lieu of applying the second 
sentence of paragraph (1), the maximum 
penalty under paragraph (1) shall not ex-
ceed $250,000. 
‘‘(3) INCREASED PENALTIES FOR CERTAIN TAX-
PAYERS
WITH
GROSS
RECEIPTS
EXCEEDING 
$100,000,000.—In the case of a return described in sec-
tion 6651— 
‘‘(A) TAXPAYERS
WITH
GROSS
RECEIPTS 
BETWEEN
$100,000,000
AND
$250,000,000.—In the 
case of a taxpayer having gross receipts exceed-
ing $100,000,000 but not exceeding $250,000,000 
for any year— 
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‘‘(i) the amount of the penalty deter-
mined under this subsection shall equal the 
sum of— 
‘‘(I) $50,000, plus 
‘‘(II) $1,000 for each day during 
which such failure continues (twice 
such amount for each day such failure 
continues after the first such 60 days), 
and 
‘‘(ii) the maximum amount under 
clause (i)(II) on failures with respect to any 
1 return shall not exceed $200,000. 
‘‘(B) TAXPAYERS
WITH
GROSS
RECEIPTS 
OVER
$250,000,000.—In the case of a taxpayer 
having gross receipts exceeding $250,000,000 for 
any year— 
‘‘(i) the amount of the penalty deter-
mined under this subsection shall equal the 
sum of— 
‘‘(I) $250,000, plus 
‘‘(II) $2,500 for each day during 
which such failure continues (twice 
such amount for each day such failure 
continues after the first such 60 days), 
and 
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‘‘(ii) the maximum amount under 
clause (i)(II) on failures with respect to any 
1 return shall not exceed $250,000. 
‘‘(C) EXCEPTION FOR CERTAIN RETURNS.— 
Subparagraphs (A) and (B) shall not apply to 
any return of tax imposed under section 511.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for 
part I of subchapter A of chapter 68 is amended by insert-
ing after the item relating to section 6652 the following new 
item: 
‘‘Sec. 6652A. Failure to file certain returns electronically.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to returns required to be filed on or after 
January 1, 2008. 
PART III—GENERAL PROVISIONS 
SEC. 561. ENHANCED COMPLIANCE ASSISTANCE FOR SMALL 
BUSINESSES. 
(a) IN GENERAL.—Section 212 of the Small Business 
Regulatory Enforcement Fairness Act of 1996 (5 U.S.C. 601 
note) is amended by striking subsection (a) and inserting 
the following: 
‘‘(a) COMPLIANCE GUIDE.— 
‘‘(1) IN GENERAL.—For each rule or group of re-
lated rules for which an agency is required to prepare 
a final regulatory flexibility analysis under section 
605(b) of title 5, United States Code, the agency shall 
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publish 1 or more guides to assist small entities in 
complying with the rule and shall entitle such publi-
cations ‘small entity compliance guides’. 
‘‘(2) PUBLICATION OF GUIDES.—The publication 
of each guide under this subsection shall include— 
‘‘(A) the posting of the guide in an easily 
identified location on the website of the agency; 
and 
‘‘(B) distribution of the guide to known in-
dustry contacts, such as small entities, associa-
tions, or industry leaders affected by the rule. 
‘‘(3) PUBLICATION DATE.—An agency shall pub-
lish each guide (including the posting and distribu-
tion of the guide as described under paragraph (2))— 
‘‘(A) on the same date as the date of publi-
cation of the final rule (or as soon as possible 
after that date); and 
‘‘(B) not later than the date on which the 
requirements of that rule become effective. 
‘‘(4) COMPLIANCE ACTIONS.— 
‘‘(A) IN GENERAL.—Each guide shall ex-
plain the actions a small entity is required to 
take to comply with a rule. 
‘‘(B) 
EXPLANATION.—The 
explanation 
under subparagraph (A)— 
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‘‘(i) shall include a description of ac-
tions needed to meet the requirements of a 
rule, to enable a small entity to know when 
such requirements are met; and 
‘‘(ii) if determined appropriate by the 
agency, may include a description of pos-
sible procedures, such as conducting tests, 
that may assist a small entity in meeting 
such requirements, except that, compliance 
with any procedures described pursuant to 
this section does not establish compliance 
with the rule, or establish a presumption or 
inference of such compliance. 
‘‘(C) PROCEDURES.—Procedures described 
under subparagraph (B)(ii)— 
‘‘(i) shall be suggestions to assist small 
entities; and 
‘‘(ii) shall not be additional require-
ments, or diminish requirements, relating to 
the rule. 
‘‘(5) AGENCY
PREPARATION
OF
GUIDES.—The 
agency shall, in its sole discretion, taking into ac-
count the subject matter of the rule and the language 
of relevant statutes, ensure that the guide is written 
using sufficiently plain language likely to be under-
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stood by affected small entities. Agencies may prepare 
separate guides covering groups or classes of similarly 
affected small entities and may cooperate with asso-
ciations of small entities to develop and distribute 
such guides. An agency may prepare guides and 
apply this section with respect to a rule or a group 
of related rules. 
‘‘(6) REPORTING.—Not later than 1 year after 
the date of enactment of the Fair Minimum Wage Act 
of 2007, and annually thereafter, the head of each 
agency shall submit a report to the Committee on 
Small Business and Entrepreneurship of the Senate, 
the Committee on Small Business of the House of 
Representatives, and any other committee of relevant 
jurisdiction describing the status of the agency’s com-
pliance with paragraphs (1) through (5).’’. 
(b) TECHNICAL AND CONFORMING AMENDMENT.—Sec-
tion 211(3) of the Small Business Regulatory Enforcement 
Fairness Act of 1996 (5 U.S.C. 601 note) is amended by 
inserting ‘‘and entitled’’ after ‘‘designated’’. 
SEC. 562. SMALL BUSINESS CHILD CARE GRANT PROGRAM. 
(a) ESTABLISHMENT.—The Secretary of Health and 
Human Services (referred to in this section as the ‘‘Sec-
retary’’) shall establish a program to award grants to 
States, on a competitive basis, to assist States in providing 
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funds to encourage the establishment and operation of em-
ployer-operated child care programs. 
(b) APPLICATION.—To be eligible to receive a grant 
under this section, a State shall prepare and submit to the 
Secretary an application at such time, in such manner, and 
containing such information as the Secretary may require, 
including an assurance that the funds required under sub-
section (e) will be provided. 
(c) AMOUNT AND PERIOD OF GRANT.—The Secretary 
shall determine the amount of a grant to a State under 
this section based on the population of the State as com-
pared to the population of all States receiving grants under 
this section. The Secretary shall make the grant for a period 
of 3 years. 
(d) USE OF FUNDS.— 
(1) IN GENERAL.—A State shall use amounts 
provided under a grant awarded under this section to 
provide assistance to small businesses (or consortia 
formed in accordance with paragraph (3)) located in 
the State to enable the small businesses (or consortia) 
to establish and operate child care programs. Such as-
sistance may include— 
(A) technical assistance in the establishment 
of a child care program; 
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(B) assistance for the startup costs related 
to a child care program; 
(C) assistance for the training of child care 
providers; 
(D) scholarships for low-income wage earn-
ers; 
(E) the provision of services to care for sick 
children or to provide care to school-aged chil-
dren; 
(F) the entering into of contracts with local 
resource and referral organizations or local 
health departments; 
(G) assistance for care for children with 
disabilities; 
(H) payment of expenses for renovation or 
operation of a child care facility; or 
(I) assistance for any other activity deter-
mined appropriate by the State. 
(2) APPLICATION.—In order for a small business 
or consortium to be eligible to receive assistance from 
a State under this section, the small business involved 
shall prepare and submit to the State an application 
at such time, in such manner, and containing such 
information as the State may require. 
(3) PREFERENCE.— 
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(A) IN GENERAL.—In providing assistance 
under this section, a State shall give priority to 
an applicant that desires to form a consortium 
to provide child care in a geographic area within 
the State where such care is not generally avail-
able or accessible. 
(B) CONSORTIUM.—For purposes of sub-
paragraph (A), a consortium shall be made up 
of 2 or more entities that shall include small 
businesses and that may include large businesses, 
nonprofit agencies or organizations, local govern-
ments, or other appropriate entities. 
(4) LIMITATIONS.—With respect to grant funds 
received under this section, a State may not provide 
in excess of $500,000 in assistance from such funds 
to any single applicant. 
(e) MATCHING REQUIREMENT.—To be eligible to re-
ceive a grant under this section, a State shall provide assur-
ances to the Secretary that, with respect to the costs to be 
incurred by a covered entity receiving assistance in car-
rying out activities under this section, the covered entity 
will make available (directly or through donations from 
public or private entities) non-Federal contributions to such 
costs in an amount equal to— 
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(1) for the first fiscal year in which the covered 
entity receives such assistance, not less than 50 per-
cent of such costs ($1 for each $1 of assistance pro-
vided to the covered entity under the grant); 
(2) for the second fiscal year in which the cov-
ered entity receives such assistance, not less than 662⁄3 
percent of such costs ($2 for each $1 of assistance pro-
vided to the covered entity under the grant); and 
(3) for the third fiscal year in which the covered 
entity receives such assistance, not less than 75 per-
cent of such costs ($3 for each $1 of assistance pro-
vided to the covered entity under the grant). 
(f) REQUIREMENTS OF PROVIDERS.—To be eligible to 
receive assistance under a grant awarded under this section, 
a child care provider— 
(1) who receives assistance from a State shall 
comply with all applicable State and local licensing 
and regulatory requirements and all applicable health 
and safety standards in effect in the State; and 
(2) who receives assistance from an Indian tribe 
or tribal organization shall comply with all applica-
ble regulatory standards. 
(g) STATE-LEVEL ACTIVITIES.—A State may not re-
tain more than 3 percent of the amount described in sub-
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section (c) for State administration and other State-level 
activities. 
(h) ADMINISTRATION.— 
(1) STATE RESPONSIBILITY.—A State shall have 
responsibility for administering a grant awarded for 
the State under this section and for monitoring cov-
ered entities that receive assistance under such grant. 
(2) AUDITS.—A State shall require each covered 
entity receiving assistance under the grant awarded 
under this section to conduct an annual audit with 
respect to the activities of the covered entity. Such au-
dits shall be submitted to the State. 
(3) MISUSE OF FUNDS.— 
(A) REPAYMENT.—If the State determines, 
through an audit or otherwise, that a covered en-
tity receiving assistance under a grant awarded 
under this section has misused the assistance, the 
State shall notify the Secretary of the misuse. 
The Secretary, upon such a notification, may 
seek from such a covered entity the repayment of 
an amount equal to the amount of any such mis-
used assistance plus interest. 
(B) APPEALS
PROCESS.—The Secretary 
shall by regulation provide for an appeals proc-
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ess with respect to repayments under this para-
graph. 
(i) REPORTING REQUIREMENTS.— 
(1) 2-YEAR STUDY.— 
(A) IN GENERAL.—Not later than 2 years 
after the date on which the Secretary first 
awards grants under this section, the Secretary 
shall conduct a study to determine— 
(i) the capacity of covered entities to 
meet the child care needs of communities 
within States; 
(ii) the kinds of consortia that are 
being formed with respect to child care at 
the local level to carry out programs funded 
under this section; and 
(iii) who is using the programs funded 
under this section and the income levels of 
such individuals. 
(B) REPORT.—Not later than 28 months 
after the date on which the Secretary first 
awards grants under this section, the Secretary 
shall prepare and submit to the appropriate 
committees of Congress a report on the results of 
the study conducted in accordance with subpara-
graph (A). 
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(2) 4-YEAR STUDY.— 
(A) IN GENERAL.—Not later than 4 years 
after the date on which the Secretary first 
awards grants under this section, the Secretary 
shall conduct a study to determine the number of 
child care facilities that are funded through cov-
ered entities that received assistance through a 
grant awarded under this section and that re-
main in operation, and the extent to which such 
facilities are meeting the child care needs of the 
individuals served by such facilities. 
(B) REPORT.—Not later than 52 months 
after the date on which the Secretary first 
awards grants under this section, the Secretary 
shall prepare and submit to the appropriate 
committees of Congress a report on the results of 
the study conducted in accordance with subpara-
graph (A). 
(j) DEFINITIONS.—In this section: 
(1) COVERED ENTITY.—The term ‘‘covered enti-
ty’’ means a small business or a consortium formed 
in accordance with subsection (d)(3). 
(2) INDIAN
COMMUNITY.—The term ‘‘Indian 
community’’ means a community served by an In-
dian tribe or tribal organization. 
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(3) INDIAN TRIBE; TRIBAL ORGANIZATION.—The 
terms ‘‘Indian tribe’’ and ‘‘tribal organization’’ have 
the meanings given the terms in section 658P of the 
Child Care and Development Block Grant Act of 1990 
(42 U.S.C. 9858n). 
(4) SMALL BUSINESS.—The term ‘‘small busi-
ness’’ means an employer who employed an average 
of at least 2 but not more than 50 employees on the 
business days during the preceding calendar year. 
(5) STATE.—The term ‘‘State’’ has the meaning 
given the term in section 658P of the Child Care and 
Development Block Grant Act of 1990 (42 U.S.C. 
9858n). 
(k) APPLICATION TO INDIAN TRIBES AND TRIBAL OR-
GANIZATIONS.—In this section: 
(1) IN GENERAL.—Except as provided in sub-
section (f)(1), and in paragraphs (2) and (3), the 
term ‘‘State’’ includes an Indian tribe or tribal orga-
nization. 
(2) 
GEOGRAPHIC
REFERENCES.—The 
term 
‘‘State’’ includes an Indian community in subsections 
(c) (the second and third place the term appears), 
(d)(1) (the second place the term appears), (d)(3)(A) 
(the second place the term appears), and (i)(1)(A)(i). 
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(3) STATE-LEVEL ACTIVITIES.—The term ‘‘State- 
level activities’’ includes activities at the tribal level. 
(l) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN GENERAL.—There is authorized to be ap-
propriated to carry out this section, $50,000,000 for 
the period of fiscal years 2008 through 2012. 
(2) STUDIES
AND
ADMINISTRATION.—With re-
spect to the total amount appropriated for such pe-
riod in accordance with this subsection, not more 
than $2,500,000 of that amount may be used for ex-
penditures related to conducting studies required 
under, and the administration of, this section. 
(m) TERMINATION OF PROGRAM.—The program estab-
lished under subsection (a) shall terminate on September 
30, 2012. 
SEC. 563. STUDY OF UNIVERSAL USE OF ADVANCE PAY-
MENT OF EARNED INCOME CREDIT. 
Not later than 180 days after the date of the enactment 
of this Act, the Secretary of the Treasury shall report to 
Congress on a study of the benefits, costs, risks, and barriers 
to workers and to businesses (with a special emphasis on 
small businesses) if the advance earned income tax credit 
program (under section 3507 of the Internal Revenue Code 
of 1986) included all recipients of the earned income tax 
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credit (under section 32 of such Code) and what steps would 
be necessary to implement such inclusion. 
SEC. 564. SENSE OF THE SENATE CONCERNING PERSONAL 
SAVINGS. 
(a) FINDINGS.—The Senate finds that— 
(1) the personal saving rate in the United States 
is at its lowest point since the Great Depression, with 
the rate having fallen into negative territory; 
(2) the United States ranks at the bottom of the 
Group of Twenty (G–20) nations in terms of net na-
tional saving rate; 
(3) approximately half of all the working people 
of the United States work for an employer that does 
not offer any kind of retirement plan; 
(4) existing savings policies enacted by Congress 
provide limited incentives to save for low- and mod-
erate-income families; and 
(5) the Social Security program was enacted to 
serve as the safest component of a retirement system 
that also includes employer-sponsored retirement 
plans and personal savings. 
(b) SENSE OF THE SENATE.—It is the sense of the Sen-
ate that— 
(1) Congress should enact policies that promote 
savings vehicles for retirement that are simple, easily 
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accessible and provide adequate financial security for 
all the people of the United States; 
(2) it is important to begin retirement saving as 
early as possible to take full advantage of the power 
of compound interest; and 
(3) regularly contributing money to a finan-
cially-sound investment account is one important 
method for helping to achieve one’s retirement goals. 
SEC. 565. RENEWAL GRANTS FOR WOMEN’S BUSINESS CEN-
TERS. 
(a) IN GENERAL.—Section 29 of the Small Business 
Act (15 U.S.C. 656) is amended by adding at the end the 
following: 
‘‘(m) CONTINUED FUNDING FOR CENTERS.— 
‘‘(1) IN GENERAL.—A nonprofit organization de-
scribed in paragraph (2) shall be eligible to receive, 
subject to paragraph (3), a 3-year grant under this 
subsection. 
‘‘(2) APPLICABILITY.—A nonprofit organization 
described in this paragraph is a nonprofit organiza-
tion that has received funding under subsection (b) or 
(l). 
‘‘(3) APPLICATION AND APPROVAL CRITERIA.— 
‘‘(A) CRITERIA.—Subject to subparagraph 
(B), the Administrator shall develop and publish 
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criteria for the consideration and approval of 
applications by nonprofit organizations under 
this subsection. 
‘‘(B) CONTENTS.—Except as otherwise pro-
vided in this subsection, the conditions for par-
ticipation in the grant program under this sub-
section shall be the same as the conditions for 
participation in the program under subsection 
(l), as in effect on the date of enactment of this 
Act. 
‘‘(C) NOTIFICATION.—Not later than 60 
days after the date of the deadline to submit ap-
plications for each fiscal year, the Administrator 
shall approve or deny any application under 
this subsection and notify the applicant for each 
such application. 
‘‘(4) AWARD OF GRANTS.— 
‘‘(A) IN
GENERAL.—Subject to the avail-
ability of appropriations, the Administrator 
shall make a grant for the Federal share of the 
cost of activities described in the application to 
each applicant approved under this subsection. 
‘‘(B) AMOUNT.—A grant under this sub-
section shall be for not more than $150,000, for 
each year of that grant. 
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‘‘(C) FEDERAL SHARE.—The Federal share 
under this subsection shall be not more than 50 
percent. 
‘‘(D) PRIORITY.—In allocating funds made 
available for grants under this section, the Ad-
ministrator shall give applications under this 
subsection or subsection (l) priority over first- 
time applications under subsection (b). 
‘‘(5) RENEWAL.— 
‘‘(A) IN
GENERAL.—The Administrator 
may renew a grant under this subsection for ad-
ditional 3-year periods, if the nonprofit organi-
zation submits an application for such renewal 
at such time, in such manner, and accompanied 
by such information as the Administrator may 
establish. 
‘‘(B) UNLIMITED
RENEWALS.—There shall 
be no limitation on the number of times a grant 
may be renewed under subparagraph (A). 
‘‘(n) PRIVACY REQUIREMENTS.— 
‘‘(1) IN GENERAL.—A women’s business center 
may not disclose the name, address, or telephone 
number of any individual or small business concern 
receiving assistance under this section without the 
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consent of such individual or small business concern, 
unless— 
‘‘(A) the Administrator is ordered to make 
such a disclosure by a court in any civil or 
criminal enforcement action initiated by a Fed-
eral or State agency; or 
‘‘(B) the Administrator considers such a 
disclosure to be necessary for the purpose of con-
ducting a financial audit of a women’s business 
center, but a disclosure under this subparagraph 
shall be limited to the information necessary for 
such audit. 
‘‘(2) ADMINISTRATION USE OF INFORMATION.— 
This subsection shall not— 
‘‘(A) restrict Administration access to pro-
gram activity data; or 
‘‘(B) prevent the Administration from using 
client information (other than the information 
described in subparagraph (A)) to conduct client 
surveys. 
‘‘(3) REGULATIONS.—The Administrator shall 
issue regulations to establish standards for requiring 
disclosures during a financial audit under paragraph 
(1)(B).’’. 
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(b) REPEAL.—Section 29(l) of the Small Business Act 
(15 U.S.C. 656(l)) is repealed effective October 1 of the first 
full fiscal year after the date of enactment of this Act. 
(c) TRANSITIONAL RULE.—Notwithstanding any other 
provision of law, a grant or cooperative agreement that was 
awarded under subsection (l) of section 29 of the Small 
Business Act (15 U.S.C. 656), on or before the day before 
the date described in subsection (b) of this section, shall re-
main in full force and effect under the terms, and for the 
duration, of such grant or agreement. 
SEC. 566. REPORTS ON ACQUISITIONS OF ARTICLES, MATE-
RIALS, AND SUPPLIES MANUFACTURED OUT-
SIDE THE UNITED STATES. 
Section 2 of the Buy American Act (41 U.S.C. 10a) 
is amended— 
(1) by striking ‘‘Notwithstanding’’ and inserting 
the following: 
‘‘(a) IN GENERAL.—Notwithstanding’’; and 
(2) by adding at the end the following: 
‘‘(b) REPORTS.— 
‘‘(1) IN
GENERAL.—Not later than 180 days 
after the end of each of fiscal years 2007 through 
2011, the head of each Federal agency shall submit to 
the Committee on Homeland Security and Govern-
mental Affairs of the Senate and the Committee on 
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Oversight and Government Reform of the House of 
Representatives a report on the amount of the acqui-
sitions made by the agency in that fiscal year of arti-
cles, materials, or supplies purchased from entities 
that manufacture the articles, materials, or supplies 
outside of the United States. 
‘‘(2) CONTENTS
OF
REPORT.—The report re-
quired by paragraph (1) shall separately include, for 
the fiscal year covered by such report— 
‘‘(A) the dollar value of any articles, mate-
rials, or supplies that were manufactured outside 
the United States; 
‘‘(B) an itemized list of all waivers granted 
with respect to such articles, materials, or sup-
plies under this Act, and a citation to the treaty, 
international agreement, or other law under 
which each waiver was granted; 
‘‘(C) if any articles, materials, or supplies 
were acquired from entities that manufacture ar-
ticles, materials, or supplies outside the United 
States, the specific exception under this section 
that was used to purchase such articles, mate-
rials, or supplies; and 
‘‘(D) a summary of— 
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‘‘(i) the total procurement funds ex-
pended on articles, materials, and supplies 
manufactured inside the United States; and 
‘‘(ii) the total procurement funds ex-
pended on articles, materials, and supplies 
manufactured outside the United States. 
‘‘(3) PUBLIC AVAILABILITY.—The head of each 
Federal agency submitting a report under paragraph 
(1) shall make the report publicly available to the 
maximum extent practicable. 
‘‘(4) EXCEPTION
FOR
INTELLIGENCE
COMMU-
NITY.—This subsection shall not apply to acquisitions 
made by an agency, or component thereof, that is an 
element of the intelligence community as specified in, 
or designated under, section 3(4) of the National Se-
curity Act of 1947 (50 U.S.C. 401a(4)).’’. 
SEC. 567. SENSE OF THE SENATE REGARDING REPEAL OF 
1993 INCOME TAX INCREASE ON SOCIAL SE-
CURITY BENEFITS. 
It is the sense of the Senate that Congress should repeal 
the 1993 tax increase on Social Security benefits and elimi-
nate wasteful spending, such as spending on unnecessary 
tax loopholes, in order to fully offset the cost of such repeal 
and avoid forcing taxpayers to pay substantially more in-
terest to foreign creditors. 
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SEC. 568. SENSE OF THE SENATE REGARDING PERMANENT 
TAX INCENTIVES TO MAKE EDUCATION MORE 
AFFORDABLE AND MORE ACCESSIBLE FOR 
AMERICAN FAMILIES. 
It is the sense of the Senate that Congress should make 
permanent the tax incentives to make education more af-
fordable and more accessible for American families and 
eliminate wasteful spending, such as spending on unneces-
sary tax loopholes, in order to fully offset the cost of such 
incentives and avoid forcing taxpayers to pay substantially 
more interest to foreign creditors. 
SEC. 569. RESPONSIBLE GOVERNMENT CONTRACTOR RE-
QUIREMENTS. 
Section 274A(e) of the Immigration and Nationality 
Act (8 U.S.C. 1324a(e)) is amended by adding at the end 
the following new paragraph: 
‘‘(10) PROHIBITION ON AWARD OF GOVERNMENT 
CONTRACTS, GRANTS, AND AGREEMENTS.— 
‘‘(A) EMPLOYERS
WITH
NO
CONTRACTS, 
GRANTS, OR AGREEMENTS.— 
‘‘(i) IN
GENERAL.—Subject to clause 
(iii) and subparagraph (C), if an employer 
who does not hold a Federal contract, grant, 
or cooperative agreement is determined to 
have violated this section, the employer shall 
be debarred from the receipt of a Federal 
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contract, grant, or cooperative agreement 
for a period of 7 years. 
‘‘(ii) 
PLACEMENT
ON
EXCLUDED 
LIST.—The Secretary of Homeland Security 
or the Attorney General shall advise the Ad-
ministrator of General Services of the de-
barment of an employer under clause (i) 
and the Administrator of General Services 
shall list the employer on the List of Parties 
Excluded from Federal Procurement and 
Nonprocurement Programs for a period of 7 
years. 
‘‘(iii) WAIVER.— 
‘‘(I) AUTHORITY.—The Adminis-
trator of General Services, in consulta-
tion with the Secretary of Homeland 
Security and the Attorney General, 
may waive operation of clause (i) or 
may limit the duration or scope of a 
debarment under clause (i) if such 
waiver or limitation is necessary to 
national defense or in the interest of 
national security. 
‘‘(II) 
NOTIFICATION
TO
CON-
GRESS.—If the Administrator grants a 
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waiver or limitation described in sub-
clause (I), the Administrator shall sub-
mit to each member of the Committee 
on the Judiciary of the Senate and of 
the Committee on the Judiciary of the 
House of Representatives immediate 
notice of such waiver or limitation. 
‘‘(III) PROHIBITION ON JUDICIAL 
REVIEW.—The decision of whether to 
debar or take alternative action under 
this clause shall not be judicially re-
viewed. 
‘‘(B) 
EMPLOYERS
WITH
CONTRACTS, 
GRANTS, OR AGREEMENTS.— 
‘‘(i) IN
GENERAL.—Subject to clause 
(iii) and subclause (C), an employer who 
holds a Federal contract, grant, or coopera-
tive agreement and is determined to have 
violated this section shall be debarred from 
the receipt of new Federal contracts, grants, 
or cooperative agreements for a period of 10 
years. 
‘‘(ii) NOTICE TO AGENCIES.—Prior to 
debarring the employer under clause (i), the 
Secretary of Homeland Security, in co-
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operation with the Administrator of Gen-
eral Services, shall advise any agency or de-
partment holding a contract, grant, or coop-
erative agreement with the employer of the 
Government’s intention to debar the em-
ployer from the receipt of new Federal con-
tracts, grants, or cooperative agreements for 
a period of 10 years. 
‘‘(iii) WAIVER.— 
‘‘(I) AUTHORITY.—After consider-
ation of the views of any agency or de-
partment that holds a contract, grant, 
or cooperative agreement with the em-
ployer, the Administrator of General 
Services, in consultation with the Sec-
retary of Homeland Security and the 
Attorney General, may waive oper-
ation of clause (i) or may limit the du-
ration or scope of the debarment under 
clause (i) if such waiver or limitation 
is necessary to the national defense or 
in the interest of national security. 
‘‘(II) 
NOTIFICATION
TO
CON-
GRESS.—If the Administrator grants a 
waiver or limitation described in sub-
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clause (I), the Administrator shall sub-
mit to each member of the Committee 
on the Judiciary of the Senate and of 
the Committee on the Judiciary of the 
House of Representatives immediate 
notice of such waiver or limitation. 
‘‘(III) PROHIBITION ON JUDICIAL 
REVIEW.—The decision of whether to 
debar or take alternate action under 
this clause shall not be judicially re-
viewed. 
‘‘(C) EXEMPTION FROM PENALTY FOR EM-
PLOYERS
PARTICIPATING
IN
THE
BASIC
PILOT 
PROGRAM.—In the case of imposition on an em-
ployer of a debarment from the receipt of a Fed-
eral contract, grant, or cooperative agreement 
under subparagraph (A) or (B), that penalty 
shall be waived if the employer establishes that 
the employer was voluntarily participating in 
the basic pilot program under section 403(a) of 
the Illegal Immigration Reform and Immigrant 
Responsibility Act of 1996 (8 U.S.C. 1324a note) 
at the time of the violations of this section that 
resulted in the debarment.’’. 
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SEC. 570. DISABILITY PREFERENCE PROGRAM FOR TAX 
COLLECTION CONTRACTS. 
(a) IN GENERAL.—Section 6306 (relating to qualified 
tax collection contracts) is amended— 
(1) by striking ‘‘Nothing’’ in subsection (a) and 
inserting ‘‘Except as provided in subsection (c), noth-
ing’’, 
(2) by redesignating subsections (c), (d), (e), and 
(f) as subsections (d), (e), (f), and (g), respectively, 
and 
(3) by inserting after subsection (b) the following 
new subsection: 
‘‘(c) DISABILITY PREFERENCE PROGRAM
FOR TAX 
COLLECTION CONTRACTS.— 
‘‘(1) IN GENERAL.—The Secretary shall provide 
a qualifying disability preference to any program 
under which any qualified tax collection contract is 
awarded on or after the effective date of this sub-
section and shall ensure compliance with the require-
ments of paragraph (3). 
‘‘(2) QUALIFYING DISABILITY PREFERENCE.— 
‘‘(A) IN
GENERAL.—For purposes of this 
subsection, the term ‘qualifying disability pref-
erence’ means a preference pursuant to which at 
least 10 percent (in both number and aggregate 
dollar amount) of the accounts covered by quali-
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fied tax collection contracts are awarded to per-
sons satisfying the following criteria: 
‘‘(i) Such person employs within the 
United States at least 50 severely disabled 
individuals. 
‘‘(ii) Such person shall agree as an en-
forceable condition of its bid for a qualified 
tax collection contract that within 90 days 
after the date such contract is awarded, not 
less than 35 percent of the employees of such 
person employed in connection with pro-
viding services under such contract shall— 
‘‘(I) be hired after the date such 
contract is awarded, and 
‘‘(II) be severely disabled individ-
uals. 
‘‘(B) DETERMINATION OF SATISFACTION OF 
CRITERIA.—Within 60 days after the end of the 
period specified in subparagraph (A)(ii), the 
Secretary shall determine whether such person 
has met the 35 percent requirement specified in 
such subparagraph, and if such requirement has 
not been met, shall terminate the contract for 
nonperformance. For purposes of determining 
whether such 35 percent requirement has been 
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satisfied, severely disabled individuals providing 
services under such contract shall not include 
any severely disabled individuals who were 
counted toward satisfaction of the 50-employee 
requirement specified in subparagraph (A)(i), 
unless such person replaced such individuals by 
hiring additional severely disabled individuals 
who do not perform services under such contract. 
‘‘(3) PROGRAM-WIDE EMPLOYMENT OF SEVERELY 
DISABLED INDIVIDUALS.—Not less than 15 percent of 
all individuals hired by all persons to whom tax col-
lection contracts are issued by the Secretary under 
this section, to perform work under such tax collection 
contracts, shall qualify as severely disabled individ-
uals. 
‘‘(4) SEVERELY
DISABLED
INDIVIDUAL.—For 
purposes of this subsection, the term ‘severely disabled 
individual’ means any one of the following: 
‘‘(A) Any veteran of the United States 
Armed Forces with— 
‘‘(i) a disability determined by the 
Secretary of Veterans Affairs to be service- 
connected, or 
‘‘(ii) a disability deemed by statute to 
be service-connected. 
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‘‘(B) Any individual who is a disabled ben-
eficiary (as defined in section 1148(k)(2) of the 
Social Security Act (42 U.S.C. 1320b–19(k)(2)) 
or who would be considered to be such a disabled 
beneficiary but for having income or assets in ex-
cess of the income or asset eligibility limits es-
tablished under title II or XVI of the Social Se-
curity Act, respectively.’’. 
(b) REPORT BY GOVERNMENT ACCOUNTABILITY OF-
FICE.— 
(1) IN GENERAL.—The Comptroller General of 
the United States shall conduct a study of the effec-
tiveness and efficiency of the use of private contrac-
tors for Internal Revenue Service debt collection. The 
study required by this paragraph shall be completed 
in time to be taken into account by Congress before 
any new contracting is carried out under section 
6306 of the Internal Revenue Code of 1986 in years 
following 2008. 
(2) STUDY OF COMPARABLE EFFORTS.—As part 
of the study required under paragraph (1), the Comp-
troller General shall— 
(A) make every effort to determine the rel-
ative effectiveness and efficiency of debt collection 
contracting by Federal staff compared to private 
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