To eliminate the annual operating deficit and maintenance backlog in the national parks, and for other purposes.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``National Park 
Centennial Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purpose.
                        TITLE I--CENTENNIAL FUND

Sec. 101. Centennial fund for preserving America's national parks.
Sec. 102. Designation of overpayments and contributions for the benefit 
                            of units of the National Park System.
Sec. 103. Program allocation.
Sec. 104. Patriots for national parks.
      TITLE II--ELIMINATING THE NATIONAL PARK MAINTENANCE BACKLOG

Sec. 201. Backlog elimination.
                 TITLE III--PROTECTING NATURAL WONDERS

Sec. 301. Natural resource challenge.
                TITLE IV--PROTECTING NATIONAL TREASURES

Sec. 401. Cultural resource challenge.
                TITLE V--MEETING ANNUAL OPERATING NEEDS

Sec. 501. Progress on annual appropriations.
                           TITLE VI--REPORTS

Sec. 601. Reports assessing the national parks.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) The National Park Service was established to conserve 
        the national parks, their scenery, natural and historic 
        objects, and wildlife for public enjoyment, in such manner and 
        by such means as will leave them unimpaired for the enjoyment 
        of future generations.
            (2) The central purpose of the establishment of our 
        national parks is being challenged by chronic funding 
        shortfalls, which have created annual shortfalls in operational 
        funding that exceed $800,000,000, and have amassed a 
        maintenance backlog estimated by the Congressional Research 
        Service to be between $4,520,000,000 and $6,800,000,000.
            (3) Without providing the Park Service the resources 
        necessary to operate and maintain our national parks, future 
        generations will--
                    (A) receive diminished visitor services;
                    (B) experience a continually weakening system that 
                is less and less able to fulfill its mission; and
                    (C) inherit a National Park System that has been 
                left to them in worse condition than it was left to 
                their ancestors.
            (4) The annual Congressional appropriations process has 
        proved insufficient to fully address the debilitating funding 
        shortfalls of the national parks, making it necessary to 
        supplement what the appropriations process is able to 
        accomplish.
            (5) It is necessary to ensure that fiscal resources devoted 
        to the national parks are spent wisely and effectively, making 
        strong congressional oversight over annual appropriations 
        extremely important.
            (6) Congress can enhance the resources available for 
        national park operations and ensure adequate oversight over 
        Park Service spending by removing from the appropriations 
        process a series of funding responsibilities that are outside 
        the core operating budgets for the national parks.
    (b) Purpose.--The purpose of this Act is to eliminate the annual 
operating deficit and the maintenance backlog in the national parks by 
the centennial anniversary of the National Park System by enabling 
Congress to focus on overseeing and fully funding the core operations 
of the national parks in the annual appropriations process.

                        TITLE I--CENTENNIAL FUND

SEC. 101. CENTENNIAL FUND FOR PRESERVING AMERICA'S NATIONAL PARKS.

    (a) Establishment.--There is established in the Treasury a fund 
which shall be known as the ``National Park Centennial Fund'', 
hereinafter in this Act referred to as the ``Centennial Fund''. In each 
fiscal year beginning in fiscal year 2008, the Secretary of the 
Treasury shall deposit into the Centennial Fund amounts set forth in 
subsection (b) sufficient to fund the programs identified in titles II, 
III, and IV.
    (b) Appropriations.--There are hereby appropriated to the 
Centennial Fund in each fiscal year, the following amounts:
            (1) Amounts equivalent to the amounts designated in the 
        taxable year ending in the fiscal year concerned under section 
        6097 of the Internal Revenue Code of 1986.
            (2) Any additional amounts necessary to make the total 
        amounts deposited to the Centennial Fund each fiscal year equal 
        to the total amount listed in section 103.

SEC. 102. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE BENEFIT 
              OF UNITS OF THE NATIONAL PARK SYSTEM.

    (a) In General.--Subchapter A of chapter 61 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new part:

   ``PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
              BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM

   ``Part IX--Designation of Overpayments and Contributions for the 
              Benefit of Units of the National Park System

``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

    ``(a) In General.--In the case of an individual, with respect to 
each taxpayer's return for the taxable year of the tax imposed by 
chapter 1, such taxpayer may designate that--
            ``(1) a specified portion (but not less than $1) of any 
        overpayment of tax for such taxable year, and
            ``(2) any cash contribution which the taxpayer includes 
        with such return,
shall be used for the benefit of units of the National Park System.
    ``(b) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year only at the 
time of filing the return of the tax imposed by chapter 1 for such 
taxable year. Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that such designation shall 
be made either on the first page of the return or on the page bearing 
the taxpayer's signature.
    ``(c) Overpayments Treated as Refunded.--For purposes of this 
title, any portion of any overpayment of tax designated under 
subsection (a) shall be treated as being refunded to the taxpayer as of 
the last date prescribed for filing the return of tax imposed by 
chapter 1 (determined without regard to extensions) or, if later, the 
date the return is filed.''.
    (b) Clerical Amendment.--The table of parts for subchapter A of 
chapter 61 of such Code is amended by adding at the end thereof the 
following new item:

``Part IX. Designation of overpayments and contributions for the 
                            benefit of units of the National Park 
                            System''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.

SEC. 103. PROGRAM ALLOCATION.

    (a) Annual Deposits.--There shall be deposited in the Centennial 
Fund from amounts designated under section 6097 of the Internal Revenue 
Code of 1986 (and from the General Fund of the Treasury to the extent 
the amounts so designated are less than the total amounts specified in 
this section for the fiscal year concerned), $200,000,000 for fiscal 
year 2008 and, for each succeeding fiscal year through fiscal year 
2016, an amount equal to 15 percent above the amount deposited the 
prior fiscal year. Such amounts shall, without further appropriation, 
be available to the Secretary of the Interior until expended.
    (b) Sunset.--Effective October 1, 2016, titles II, III, and V of 
this Act shall expire, after which time receipts generated from section 
6097 of the Internal Revenue Code of 1986 shall be used to supplement 
annual appropriations for base operations of the individual national 
parks.

SEC. 104. PATRIOTS FOR NATIONAL PARKS.

    There are hereby authorized to be appropriated to the Secretary of 
the Interior such sums as necessary for a public awareness campaign 
about the existence of the Centennial Fund and the ability of taxpayers 
to contribute to it through the tax checkoff created in section 6097 of 
the Internal Revenue Code of 1986.

      TITLE II--ELIMINATING THE NATIONAL PARK MAINTENANCE BACKLOG

SEC. 201. BACKLOG ELIMINATION.

    (a) In General.--Sixty percent of the funds deposited into the 
Centennial Fund shall be used to eliminate the backlog of unmet needs 
in the national parks, as identified in the Facility Condition Index 
(hereinafter in this Act referred to as the ``FCI'') of the National 
Park Service.
    (b) Priorities.--(1) The Secretary of the Interior shall prepare, 
as part of the annual budget proposal, a priority list of projects to 
be funded under this section. Moneys shall be made available from the 
Centennial Fund, without further appropriation, effective October 15 of 
each calendar year, for the projects identified on the priority list.
    (2) In preparing the list of projects to be funded under this 
section, the Secretary of the Interior shall give priority to projects 
that--
            (A) are identified in the general management plan of a 
        national park;
            (B) are listed in the FCI;
            (C) are identified by the Secretary of the Interior as 
        necessary to prevent immediate damage to the natural, cultural, 
        or historic resources with a national park, with priority given 
        to projects with the most significant benefit to conservation 
        of resources or visitor education; and
            (D) are identified as necessary to promote public health 
        and safety.
    (c) Overhead.--National parks undertaking projects under this 
section may allocate not more than 8 percent of the funds for such 
projects for oversight of such projects and other associated overhead 
responsibilities.

                 TITLE III--PROTECTING NATURAL WONDERS

SEC. 301. NATURAL RESOURCE CHALLENGE.

    (a) Natural Resource Protection.--Twenty percent of the funds 
deposited into the Centennial Fund shall be used to protect natural 
resources within national parks.
    (b) Project Description.--The Secretary of the Interior shall 
prepare, as part of the annual budget proposal, a description of 
projects to be funded under this section. Moneys shall be made 
available from the Centennial Fund, without further appropriation, 
effective October 15 of each calendar year for projects that include 
each of the following:
            (1) Natural resource inventories.
            (2) Monitoring efforts including air and water quality 
        monitoring.
            (3) Protection of native and endangered species and their 
        habitats.
            (4) Control of nonnative species.
            (5) Resource planning.
            (6) Increased collaboration with scientists.
            (7) Authorized environmental restoration projects.
            (8) Use of national parks for learning, including visitor 
        education and interpretation.
            (9) Establishment of partnerships with nonpark entities for 
        the purpose of leveraging Federal funds allocated to natural 
        resource protection.

                TITLE IV--PROTECTING NATIONAL TREASURES

SEC. 401. CULTURAL RESOURCE CHALLENGE.

    (a) Cultural Resources.--Twenty percent of the funds deposited into 
the Centennial Fund shall be used to protect cultural resources within 
national parks.
    (b) Project Description.--The Secretary of the Interior shall 
prepare, as part of the annual budget proposal, a description of 
projects to be funded under this section. Moneys shall be made 
available from the Centennial Fund, without further appropriation, 
effective October 15 of each calendar year, for activities that include 
each of the following:
            (1) Cultural or historic resources not listed on the FCI.
            (2) Documenting and preserving archaeological sites.
            (3) Preserving collections and archives.
            (4) Ethnographic activities.
            (5) Evaluating and protecting cultural landscapes.
            (6) Use of national parks for learning, including visitor 
        education and interpretation.
            (7) Establishment of partnerships with non-park entities 
        for the purpose of leveraging Federal funds allocated to 
        cultural resource protection.

                TITLE V--MEETING ANNUAL OPERATING NEEDS

SEC. 501. PROGRESS ON ANNUAL APPROPRIATIONS.

    (a) GAO Report.--The General Accounting Office biennially shall 
submit to the Committee on Appropriations, Committee on Government 
Reform, and Committee on Resources of the United States House of 
Representatives and to the Committee on Appropriations, Committee on 
Government Affairs, and Committee on Energy and Natural Resources of 
the United States Senate a report that describes each of the following:
            (1) The progress of Congress in eliminating the annual 
        operating fund deficit in the National Park System, defined as 
        in excess of $800,000,000 based on a 2006 estimate of then-
        complete national park business plans, and a projection of when 
        such deficit will be eliminated, based on funding levels and 
        trends.
            (2) A comparison of business plan estimates of national 
        park needs versus actual funds appropriated to such national 
        parks.
            (3) Any differences in the National Park Service's business 
        plan methodology for the estimate in paragraph (2) of this 
        subsection compared to that used in fiscal year 2003.
            (4) Management improvement measures undertaken by 
        individual park units and by the National Park Service as a 
        whole, including actual realized savings and actual impact on 
        visitor services and resource protection.
            (5) Adjustments in, and the total number of, full-time 
        equivalent and actual positions dedicated to resource 
        protection, visitor services, interpretation, and other 
        employment categories.
            (6) Any adjustments made in service to the public, 
        including but not limited to adjustments to visitor center 
        hours and the number or quality of ranger-led tours.
            (7) Any changes in the National Park Service's level of 
        effort due to partnership or other leveraged activities.
            (8) Any new requirements and assessments placed on the 
        national parks for unbudgeted expenses, including, but not 
        limited to, homeland security, natural disasters, and employee 
        cost-of-living adjustments.
            (9) An assessment of the accuracy and completeness of the 
        Facility Condition Index described in title I of this Act, 
        including adjustments made to such Index on an annual basis.
    (b) Business Plan Implementation Demonstration Program.--In 
consultation with the Director of the National Park Service, at least 
60 percent of the amounts provided under titles II, III, and IV shall 
be distributed to national parks that have completed comprehensive 
business plans under the Business Plan Initiative of the National Park 
Service.
    (c) Education and the National Parks.--The Secretary of Education 
is hereby authorized to provide grants to elementary and secondary 
schools to enter into cooperative agreements with the National Park 
Service for the purpose of distance learning and onsite education 
programs for the following purposes:
            (1) Connecting students to the history of our Nation 
        through the national parks.
            (2) Using the national parks to facilitate scientific 
        instruction.
    (d) Intent of Congress To Supplement Annual Appropriations for 
National Park Service.--Amounts made available by this Act are intended 
by the Congress to supplement, and not detract from, annual 
appropriations for the National Park Service.

                           TITLE VI--REPORTS

SEC. 601. REPORTS ASSESSING THE NATIONAL PARKS.

    (a) In General.--Not later than 18 months after the date of the 
enactment of this Act, the Secretary of the Interior shall submit to 
Congress the following reports:
            (1) A comprehensive report of the historical, cultural, and 
        environmental resources currently represented in the National 
        Park System. The report shall include recommendations regarding 
        what gaps, if any, in resource representation may be filled by 
        the National Park Service during its second centennial.
            (2) A comprehensive report of the National Park Service's 
        outreach efforts to raise interest in National Parks among 
        young people and different ethnic groups. The report shall 
        include--
                    (A) an analysis of partnerships between National 
                Parks and local communities that are working on 
                educational programs and of the programs on which they 
                are working; and
                    (B) recommendations regarding how the outreach 
                efforts and partnerships could be improved during the 
                National Park Service's second centennial.
            (3) A comprehensive report on the condition of the roads 
        and bridges used by visitors in National Parks. The report 
        shall inventory the needs for repairs and replacements of those 
        roads and bridges and recommendations for new roads and 
        bridges.
            (4) A comprehensive report on the conditions of alternative 
        transportation systems in National Parks. The report shall 
        include recommendations for repairs and replacements of 
        alternative transportation systems, and for additional 
        alternative transportation systems, especially those needed to 
        accommodate bicyclists and pedestrians. For the purpose of this 
        paragraph, ``alternative transportation systems''--
                    (A) means transportation by bus, rail, or any other 
                publicly or privately owned conveyance that provides 
                service to the public general or special service on a 
                regular basis;
                    (B) includes sightseeing service;
                    (C) includes a non-motorized transportation system 
                (including the provision of facilities for pedestrians, 
                bicycles and nonmotorized craft) both public and 
                private; and
                    (D) is not limited to systems that provide access 
                to motorized systems.
    (b) Funding.--The Secretary of the Interior shall use the first 
$300,000 deposited into the Centennial Fund to carry out this section.

Summary: National Park Centennial Act - Establishes the National Park Centennial Fund in the Treasury.

Amends the Internal Revenue Code to allow individual taxpayers to designate overpayments and contributions for the benefit of the National Park System. Allocates such amounts to the Fund (along with necessary amounts from the General Fund to the extent that such amounts are inadequate in any fiscal year) for expenditure by the Secretary of the Interior.

Authorizes appropriations for a public awareness campaign about the Fund and the ability of taxpayers to make tax-related contributions.

Requires a specified percentage of Fund deposits to be used: (1) for the elimination of the backlog of unmet needs in the national parks as identified in the Facility Condition Index of the National Park Service (NPS); (2) to protect natural resources within the parks; and (3) to protect cultural resources within the parks. Requires a majority of such percentages to be distributed to those national parks that have completed comprehensive business plans under the Business Plan Initiative of the NPS.

Directs the Government Accountability Office (GAO) annually to submit a report on the National Park System.

Authorizes the Secretary of Education to provide grants to elementary and secondary schools for cooperative agreements with the NPS providing distance learning and onsite education programs.

Requires the Secretary of the Interior to submit specified reports assessing the national parks.