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PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sand Creek Massacre National 
Historic Site Trust Act of 2005''.

SEC. 2. DEFINITIONS.

    In this Act:
        (1) Facility.--The term ``facility'' means any structure, 
    utility, road, or sign constructed on the trust property on or 
    after the date of enactment of this Act.
        (2) Improvement.--The term ``improvement'' means--
            (A) a 1,625 square foot 1-story ranch house, built in 1952, 
        located in the SW quarter of sec. 30, T. 17 S., R. 45 W., sixth 
        principal meridian;
            (B) a 3,600 square foot metal-constructed shop building, 
        built in 1975, located in the SW quarter of sec. 30, T. 17 S., 
        R. 45 W., sixth principal meridian;
            (C) a livestock corral and shelter; and
            (D) a water system and wastewater system with all 
        associated utility connections.
        (3) Secretary.--The term ``Secretary'' means the Secretary of 
    the Interior.
        (4) Tribe.--The term ``Tribe'' means the Cheyenne and Arapaho 
    Tribes of Oklahoma, a federally recognized Indian tribe.
        (5) Trust property.--The term ``trust property'' means the real 
    property, including rights to all minerals, and excluding the 
    improvements, formerly known as the ``Dawson Ranch'', consisting of 
    approximately 1,465 total acres presently under the jurisdiction of 
    the Tribe, situated within Kiowa County, Colorado, and more 
    particularly described as follows:
            (A) The portion of sec. 24, T. 17 S., R. 46 W., sixth 
        principal meridian, that is the Eastern half of the NW quarter, 
        the SW quarter of the NE quarter, the NW quarter of the SE 
        quarter, sixth principal meridian.
            (B) All of sec. 25, T. 17 S., R. 46 W., sixth principal 
        meridian.
            (C) All of sec. 30, T. 17 S., R. 45 W., sixth principal 
        meridian.

SEC. 3. CONVEYANCE OF LAND TO BE HELD IN TRUST FOR THE CHEYENNE AND 
              ARAPAHO TRIBES OF OKLAHOMA.

    (a) Land Held in Trust for the Cheyenne and Arapaho Tribes of 
Oklahoma.--On conveyance of title to the trust property by the Tribe to 
the United States, without any further action by the Secretary, the 
trust property shall be held in trust for the benefit of the Tribe.
    (b) Trust.--All right, title, and interest of the United States in 
and to the trust property, except any facilities constructed under 
section 4(b), are declared to be held by the United States in trust for 
the Tribe.

SEC. 4. IMPROVEMENTS AND FACILITIES.

    (a) Improvements.--The Secretary may acquire by donation the 
improvements in fee.
    (b) Facilities.--
        (1) In general.--The Secretary may construct a facility on the 
    trust property only after consulting with, soliciting advice from, 
    and obtaining the agreement of, the Tribe, the Northern Cheyenne 
    Tribe, and the Northern Arapaho Tribe.
        (2) Ownership.--Facilities constructed with Federal funds or 
    funds donated to the United States shall be owned in fee by the 
    United States.
    (c) Federal Funds.--For the purposes of the construction, 
maintenance, or demolition of improvements or facilities, Federal funds 
shall be expended only on improvements or facilities that are owned in 
fee by the United States.

SEC. 5. SURVEY OF BOUNDARY LINE; PUBLICATION OF DESCRIPTION.

    (a) Survey of Boundary Line.--To accurately establish the boundary 
of the trust property, not later than 180 days after the date of 
enactment of this Act, the Secretary shall cause a survey to be 
conducted by the Office of Cadastral Survey of the Bureau of Land 
Management of the boundary lines described in section 2(5).
    (b) Publication of Land Description.--
        (1) In general.--On completion of the survey under subsection 
    (a), and acceptance of the survey by the representatives of the 
    Tribe, the Secretary shall cause the full metes and bounds 
    description of the lines, with a full and accurate description of 
    the trust property, to be published in the Federal Register.
        (2) Effect.--The description shall, on publication, constitute 
    the official description of the trust property.

SEC. 6. ADMINISTRATION OF TRUST PROPERTY.

    (a) In General.--The trust property shall be administered in 
perpetuity by the Secretary as part of the Sand Creek Massacre National 
Historic Site, only for historical, traditional, cultural, and other 
uses in accordance with the Sand Creek Massacre National Historic Site 
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465).
    (b) Access for Administration.--For purposes of administration, the 
Secretary shall have access to the trust property, improvements, and 
facilities as necessary for management of the Sand Creek Massacre 
National Historic Site in accordance with the Sand Creek Massacre 
National Historic Site Establishment Act of 2000 (16 U.S.C. 461 note; 
Public Law 106-465).
    (c) Duty of the Secretary.--The Secretary shall take such action as 
is necessary to ensure that the trust property is used only in 
accordance with this section.
    (d) Savings Provision.--Nothing in this Act supersedes the laws and 
policies governing units of the National Park System.

SEC. 7. ACQUISITION OF PROPERTY.

    Section 6(a)(2) of the Sand Creek Massacre National Historic Site 
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465) is 
amended by inserting ``or exchange'' after ``only by donation''.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

SOLUTION: Sand Creek Massacre National Historic Site Trust Act of 2005 - Authorizes the United States to take into trust specified real property formerly known as Dawson Ranch, including rights to all minerals and excluding improvements, in Kiowa County, Colorado, owned by the Cheyenne and Arapaho Indian Tribes of Oklahoma.

Directs the Tribes to convey title to the Dawson Ranch to the United States.

Declares that all right, title, and interest of the United States in and to the Ranch except any facilities constructed pursuant to this Act, are to be held in trust by the United States for the Tribes.

Authorizes the Secretary of the Interior to acquire by donation the improvements in fee. Permits the Secretary to construct a facility on the Ranch only after consulting with, soliciting advice from, and obtaining the agreement of, the Tribe, the Northern Cheyenne Tribe, and the Northern Arapaho Tribe. States that: (1) facilities constructed with federal funds or funds donated to the United States shall be owned in fee by the United States; and (2) for purposes of the construction, maintenance, or demolition of improvements or facilities, federal funds shall be expended only on improvements or facilities that are owned in fee by the United States.

Requires the Ranch to be administered in perpetuity by the Secretary as part of the Site only for historical, traditional, cultural, and other uses in accordance with the Sand Creek Massacre National Historic Site Establishment Act of 2000. Requires that, for purposes of administration, the Secretary shall have access to the Ranch, improvements, and facilities as necessary for the management of the Site in accordance with the Act. Instructs the Secretary to take such action as is necessary to ensure that the Ranch is used only in accordance with all such requirements for the administration of the Ranch.

Amends the Act to allow the Secretary to acquire land and interests in land within the boundaries of the Site which are owned by the state of Colorado (including a political subdivision of that state) only by donation or exchange (currently, only by donation).

PROBLEM: SECTION 1. EXPENSES FOR HOUSEHOLD AND ELDER CARE SERVICES NECESSARY FOR 
              GAINFUL EMPLOYMENT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 25E. EXPENSES FOR HOUSEHOLD AND ELDER CARE SERVICES NECESSARY 
              FOR GAINFUL EMPLOYMENT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual for which 
        there are 1 or more qualifying individuals (as defined in 
        subsection (b)(1)) with respect to such individual, there shall 
        be allowed as a credit against the tax imposed by this chapter 
        for the taxable year an amount equal to the applicable 
        percentage of the employment-related expenses (as defined in 
        subsection (b)(2)) paid by such individual during the taxable 
        year.
            ``(2) Applicable percentage defined.--For purposes of 
        paragraph (1), the term `applicable percentage' means 35 
        percent reduced (but not below 20 percent) by 1 percentage 
        point for each $2,000 (or fraction thereof) by which the 
        taxpayer's adjusted gross income for the taxable year exceeds 
        $15,000.
    ``(b) Definitions of Qualifying Individual and Employment-Related 
Expenses.--For purposes of this section--
            ``(1) Qualifying individual.--The term `qualifying 
        individual' means an individual who--
                    ``(A) has attained age 50, and
                    ``(B) is one of the following:
                            ``(i) An individual who bears a 
                        relationship to the taxpayer described in 
                        subparagraph (C) or (D) of section 152(d)(2) 
                        (relating to fathers, mothers, and ancestors).
                            ``(ii) An individual would be a dependent 
                        of the taxpayer (as defined in section 152, 
                        determined without regard to subsections (b)(1) 
                        and (b)(2)) as a qualifying relative described 
                        in section 152(d)(1) if--
                                    ``(I) in lieu of subparagraphs (B) 
                                and (C) thereof the following applied 
                                with respect to the individual:
                                            ``(aa) the taxpayer has 
                                        provided over one-half of the 
                                        individual's support for the 
                                        calendar year in which such 
                                        taxable year begins and each of 
                                        the preceding 4 taxable years, 
                                        and
                                            ``(bb) the individual's 
                                        modified adjusted gross income 
                                        for the calendar year in which 
                                        such taxable year begins is 
                                        less than the exemption amount 
                                        (as defined in section 151(d)),
                                    ``(II) the individual is physically 
                                or mentally incapable of caring for 
                                himself or herself, and
                                    ``(III) who has the same principal 
                                place of abode as the taxpayer for more 
                                than one-half of such taxable year.
                            ``(iii) The spouse of the taxpayer who is 
                        physically or mentally incapable of caring for 
                        himself or herself.
            ``(2) Modified adjusted gross income.--The term `modified 
        adjusted gross income' means adjusted gross income determined 
        without regard to section 86.
            ``(3) Employment-related expenses.--
                    ``(A) In general.--The term `employment-related 
                expenses' means amounts paid for the following 
                expenses, but only if such expenses are incurred to 
                enable the taxpayer to be gainfully employed for any 
                period for which there are 1 or more qualifying 
                individuals with respect to the taxpayer:
                            ``(i) expenses for household services, and
                            ``(ii) expenses for the care of a 
                        qualifying individual, including expenses for 
                        respite care and hospice care.
                    ``(B) Exception.--Employment-related expenses 
                described in subparagraph (A) which are incurred for 
                services outside the taxpayer's household shall be 
                taken into account only if incurred for the care of--
                            ``(i) a qualifying individual described in 
                        paragraph (1)(A), or
                            ``(ii) a qualifying individual (not 
                        described in paragraph (1)(A)) who regularly 
                        spends at least 8 hours each day in the 
                        taxpayer's household.
                    ``(C) Dependent care centers.--Employment-related 
                expenses described in subparagraph (A) which are 
                incurred for services provided outside the taxpayer's 
                household by a dependent care center (as defined in 
                subparagraph (D)) shall be taken into account only if--
                            ``(i) such center complies with all 
                        applicable laws and regulations of a State or 
                        unit of local government, and
                            ``(ii) the requirements of subparagraph (B) 
                        are met.
                    ``(D) Dependent care center defined.--For purposes 
                of this paragraph, the term `dependent care center' 
                means any facility which--
                            ``(i) provides care for more than six 
                        individuals (other than individuals who reside 
                        at the facility), and
                            ``(ii) receives a fee, payment, or grant 
                        for providing services for any of the 
                        individuals (regardless of whether such 
                        facility is operated for profit).
    ``(c) Dollar Limit on Amount Creditable.--The amount of the 
employment-related expenses incurred during any taxable year which may 
be taken into account under subsection (a) shall not exceed--
            ``(1) $3,000 if there is 1 qualifying individual with 
        respect to the taxpayer for such taxable year, or
            ``(2) $6,000 if there are 2 or more qualifying individuals 
        with respect to the taxpayer for such taxable year.
The amount determined under paragraph (1) or (2) (whichever is 
applicable) shall be reduced by the aggregate amount excludable from 
gross income under section 129 for the taxable year.
    ``(d) Earned Income Limitation.--Except as otherwise provided in 
this subsection, the amount of the employment-related expenses incurred 
during any taxable year which may be taken into account under 
subsection (a) shall not exceed--
            ``(1) in the case of an individual who is not married at 
        the close of such year, such individual's earned income for 
        such year, or
            ``(2) in the case of an individual who is married at the 
        close of such year, the lesser of such individual's earned 
        income or the earned income of his spouse for such year.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) Place of abode.--An individual shall not be treated 
        as having the same principal place of abode of the taxpayer if 
        at any time during the taxable year of the taxpayer the 
        relationship between the individual and the taxpayer is in 
        violation of local law.
            ``(2) Married couples must file joint return.--If the 
        taxpayer is married at the close of the taxable year, the 
        credit shall be allowed under subsection (a) only if the 
        taxpayer and his spouse file a joint return for the taxable 
        year.
            ``(3) Marital status.--An individual legally separated from 
        his spouse under a decree of divorce or of separate maintenance 
        shall not be considered as married.
            ``(4) Certain married individuals living apart.--If--
                    ``(A) an individual who is married and who files a 
                separate return--
                            ``(i) maintains as his home a household 
                        which constitutes for more than one-half of the 
                        taxable year the principal place of abode of a 
                        qualifying individual, and
                            ``(ii) furnishes over half of the cost of 
                        maintaining such household during the taxable 
                        year, and
                    ``(B) during the last 6 months of such taxable year 
                such individual's spouse is not a member of such 
                household, such individual shall not be considered as 
                married.
            ``(5) Payments to related individuals.--No credit shall be 
        allowed under subsection (a) for any amount paid by the 
        taxpayer to an individual--
                    ``(A) with respect to whom, for the taxable year, a 
                deduction under section 151(c) (relating to deduction 
                for personal exemptions for dependents) is allowable 
                either to the taxpayer or his spouse, or
                    ``(B) who is a child of the taxpayer (within the 
                meaning of section 152(f)(1)) who has not attained the 
                age of 19 at the close of the taxable year. For 
                purposes of this paragraph, the term `taxable year' 
                means the taxable year of the taxpayer in which the 
                service is performed.
            ``(6) Identifying information required with respect to 
        service provider.--No credit shall be allowed under subsection 
        (a) for any amount paid to any person unless--
                    ``(A) the name, address, and taxpayer 
                identification number of such person are included on 
                the return claiming the credit, or
                    ``(B) if such person is an organization described 
                in section 501(c)(3) and exempt from tax under section 
                501(a), the name and address of such person are 
                included on the return claiming the credit.
        In the case of a failure to provide the information required 
        under the preceding sentence, the preceding sentence shall not 
        apply if it is shown that the taxpayer exercised due diligence 
        in attempting to provide the information so required.
            ``(7) Identifying information required with respect to 
        qualifying individuals.--No credit shall be allowed under this 
        section with respect to any qualifying individual unless the 
        TIN of such individual is included on the return claiming the 
        credit.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new item:

``Sec. 25E. Expenses for household and elder care services necessary 
                            for gainful employment.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SOLUTION: Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year. 

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Permanent Emergency Agricultural 
Assistance Act''.

SEC. 2. CROP DISASTER ASSISTANCE FOR 2001, 2002, AND 2003 CROP LOSSES.

    (a) In General.--The Secretary of Agriculture shall make emergency 
financial assistance available to producers on a farm who have incurred 
qualifying crop losses for the 2001, 2002, or 2003 crop, or any 
combination of those crops, due to damaging weather or related 
condition, as determined by the Secretary.
    (b) Administration.--Except as provided in subsection (c), the 
Secretary shall make assistance available under this section in the 
same manner as provided under section 815 of the Agriculture, Rural 
Development, Food and Drug Administration, and Related Agencies 
Appropriations Act, 2001 (Public Law 106-387; 114 Stat. 1549A-55), 
including using the same loss thresholds for the quantity and quality 
losses as were used in administering that section.
    (c) Payment Rates.--The Secretary shall make a disaster payment 
available to producers on a farm for a crop under this section at a 
rate equal to--
            (1) 40 percent of the established price for the crop for 
        any deficiency in production greater than 20 percent, but less 
        than 35 percent, for the crop; and
            (2) 65 percent of the established price for the crop for 
        any deficiency in production of 35 percent or more for the 
        crop.
    (d) Crop Insurance.--In carrying out this section, the Secretary 
shall not discriminate against or penalize producers on a farm that 
have purchased crop insurance under the Federal Crop Insurance Act (7 
U.S.C. 1501 et seq.).
    (e) Other Assistance.--Subject to subsection (d), the amount of 
assistance that producers on a farm would otherwise receive under this 
section shall be reduced by the amount of assistance provided to the 
producers on the farm for crop losses described in subsection (a) under 
any other Federal law.

SEC. 3. CROP DISASTER ASSISTANCE FOR FUTURE CROP YEARS.

    (a) In General.--The Secretary of Agriculture shall make emergency 
financial assistance available to producers on a farm who incur 
qualifying crop losses for an insurable crop due to damaging weather or 
related condition, as determined by the Secretary, which results in the 
designation of the county in which the farm is located as a federally 
declared disaster area.
    (b) Administration.--Except as provided in subsections (c) and (d), 
the Secretary shall make assistance available under this section in the 
same manner as provided under section 815 of the Agriculture, Rural 
Development, Food and Drug Administration, and Related Agencies 
Appropriations Act, 2001 (Public Law 106-387; 114 Stat. 1549A-55), 
including using the same loss thresholds for the quantity and quality 
losses as were used in administering that section.
    (c) Payment Rate.--Subject to subsection (e), the Secretary shall 
make assistance available to producers on a farm for a crop under this 
section at a rate equal to 65 percent of the established price for the 
crop for any deficiency in production of 35 percent or more for the 
crop.
    (d) Receipt Conditioned on Having Crop Insurance.--The producers on 
a farm shall not be eligible for assistance under subsection (a) with 
respect to losses to a crop unless the producers obtained, before the 
losses were incurred, a policy or plan of insurance for the crop under 
the Federal Crop Insurance Act that provided a level of coverage equal 
to or greater than 60 percent.
    (e) Payment Limitation.--
            (1) Limitation.--Assistance provided under subsection (a) 
        to a producer for losses to a crop, together with the amounts 
        specified in paragraph (2) applicable to the same crop, may not 
        exceed 95 percent of what the value of the crop would have been 
        in the absence of the losses, as estimated by the Secretary.
            (2) Other payments.--In applying the limitation in 
        paragraph (1), the Secretary shall include the following:
                    (A) Crop insurance payments made under the Federal 
                Crop Insurance Act (7 U.S.C. 1501 et seq.) that the 
                producer receives for losses to the same crop.
                    (B) The value of the crop that was not lost (if 
                any), as estimated by the Secretary.
    (f) Definition.--In this section, the term ``federally declared 
disaster area'' is a county covered by a Presidential declaration of 
major disaster issued under section 301 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170) or 
determined to be a disaster area by the Secretary under subpart A of 
part 1945 of title 7, Code of Federal Regulations. The term does not 
include a contiguous county.
    (g) Effective Date.--This section applies to crop years after the 
2003 crop year.

SEC. 4. LIVESTOCK ASSISTANCE PROGRAM.

    (a) In General.--The Secretary of Agriculture shall make and 
administer payments for livestock losses to producers for 2001, 2002, 
or 2003, or any combination of those years, in a county that has 
received a corresponding emergency designation by the President or the 
Secretary, of which an amount determined by the Secretary shall be made 
available for the American Indian livestock program under section 806 
of the Agriculture, Rural Development, Food and Drug Administration, 
and Related Agencies Appropriations Act, 2001 (Public Law 106-387; 114 
Stat. 1549, 1549A-51).
    (b) Administration.--The Secretary shall make assistance available 
under this section in the same manner as provided under section 806 of 
the Agriculture, Rural Development, Food and Drug Administration, and 
Related Agencies Appropriations Act, 2001 (Public Law 106-387; 114 
Stat. 1549, 1549A-51).
    (c) Other Assistance.--The amount of assistance that a producer 
would otherwise receive under this section shall be reduced by the 
amount of assistance provided to the producer for losses described in 
subsection (a) under any other Federal law.

SEC. 5. FUNDING AND REIMBURSEMENT.

    (a) In General.--The Secretary of Agriculture shall use the funds 
of the Commodity Credit Corporation to carry out this Act.
    (b) Permanent Program.--There is hereby authorized to be 
appropriated such amounts as may be necessary to reimburse the 
Commodity Credit Corporation for funds expended by the Secretary under 
section 3.

SEC. 6. EMERGENCY DESIGNATIONS.

    (a) In General.--The amounts referred to in sections 2 and 4 are 
designated by Congress as an emergency requirement pursuant to section 
502 of H. Con. Res. 95 (108th Congress), the concurrent resolution on 
the budget for fiscal year 2004.
    (b) Permanent Program.--Amounts appropriated pursuant to the 
authorization of appropriations in section 5(b) to reimburse the 
Commodity Credit Corporation shall be treated as emergency spending. 
The allocation for a fiscal year otherwise made to the Committees on 
Appropriations of the House of Representatives and the Senate pursuant 
to section 302(a) of the Congressional Budget Act of 1974 shall be 
increased by the amount appropriated pursuant to such authorization of 
appropriations for the same fiscal year.

SEC. 7. REGULATIONS.

    (a) In General.--The Secretary of Agriculture may promulgate such 
regulations as are necessary to carry out this Act.
    (b) Procedure.--The promulgation of the regulations and 
administration of this Act shall be made without regard to--
            (1) the notice and comment provisions of section 553 of 
        title 5, United States Code;
            (2) the Statement of Policy of the Secretary of Agriculture 
        effective July 24, 1971 (36 Fed. Reg. 13804), relating to 
        notices of proposed rulemaking and public participation in 
        rulemaking; and
            (3) chapter 35 of title 44, United States Code (commonly 
        known as the ``Paperwork Reduction Act'').
    (c) Congressional Review of Agency Rulemaking.--In carrying out 
this section, the Secretary shall use the authority provided under 
section 808 of title 5, United States Code.

SOLUTION:
Permanent Emergency Agricultural Disaster Assistance Act - Directs the Secretary of Agriculture to use Commodity Credit Corporation funds for emergency financial assistance to: (1) crop producers who have suffered qualifying weather-caused crop losses in 2001, 2002, or 2003; and (2) livestock producers for losses in 2001, 2002, or 2003, including livestock under the American Indian livestock program, in a disaster-designated county. Reduces (other than crop insurance) other agricultural assistance by amounts received under this Act.

Directs the Secretary to make emergency financial assistance available after 2003 to producers with specified crop insurance coverage who have suffered qualifying weather-caused crop damage in a disaster-designated area.