instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``International Insurance Capital 
Standards Accountability Act of 2015''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the Secretary of the Treasury, Board of Governors of 
        the Federal Reserve System, and Director of the Federal 
        Insurance Office shall support increasing transparency at any 
        global insurance or international standard-setting regulatory 
        or supervisory forum in which they participate, including 
        supporting and advocating for greater public observer access to 
        working groups and committee meetings of the International 
        Association of Insurance Supervisors; and
            (2) to the extent that the Secretary of the Treasury, Board 
        of Governors of the Federal Reserve System, and Director of the 
        Federal Insurance Office take a position or reasonably intend 
        to take a position on an insurance proposal by a global 
        insurance regulatory or supervisory forum, the Secretary of the 
        Treasury, Board of Governors of the Federal Reserve System, and 
        Director of the Federal Insurance Office shall achieve 
        consensus positions with State insurance regulators through the 
        National Association of Insurance Commissioners, when they are 
        United States participants in negotiations on insurance issues 
        before the International Association of Insurance Supervisors, 
        Financial Stability Board, or any other international forum of 
        financial regulators or supervisors that considers such issues.

SEC. 3. INSURANCE POLICY ADVISORY COMMITTEE.

    (a) Establishment.--There is established the Insurance Policy 
Advisory Committee on International Capital Standards and Other 
Insurance Issues at the Board of Governors of the Federal Reserve 
System.
    (b) Membership.--The Commission shall be composed of not more than 
21 members, all of whom represent a diverse set of expert perspectives 
from the various sectors of the United States insurance industry, 
including life insurance, property and casualty insurance and 
reinsurance, agents and brokers, academics, consumer advocates, or 
experts on issues facing underserved insurance communities and 
consumers.

SEC. 4. REPORTS.

    (a) In General.--
            (1) Reports and testimony by secretary of the treasury and 
        chairman of the federal reserve.--
                    (A) In general.--The Secretary of the Treasury and 
                the Chairman of the Federal Reserve, or their designee, 
                shall submit to the Banking, Housing, and Urban Affairs 
                Committee of the Senate, and the Financial Services 
                Committee of the House of Representatives, an annual 
                report and provide annual testimony to the Banking, 
                Housing, and Urban Affairs Committee of the Senate, and 
                the Financial Services Committee of the House of 
                Representatives on the efforts of the Secretary and the 
                Chairman with the National Association of Insurance 
                Commissioners with respect to global insurance 
                regulatory or supervisory forums, including--
                            (i) a description of the insurance 
                        regulatory or supervisory standard-setting 
                        issues under discussion at international 
                        standard-setting bodies, including the 
                        Financial Stability Board and the International 
                        Association of Insurance Supervisors;
                            (ii) a description of the effects that 
                        proposals discussed at international insurance 
                        regulatory or supervisory forums of insurance 
                        could have on consumer and insurance markets in 
                        the United States;
                            (iii) a description of any position taken 
                        by the Secretary of the Treasury, Board of 
                        Governors of the Federal Reserve System, and 
                        Director of the Federal Insurance Office in 
                        international insurance discussions; and
                            (iv) a description of the efforts by the 
                        Secretary of the Treasury, Director of the 
                        Federal Insurance Office, and the Board of 
                        Governors of the Federal Reserve System to 
                        increase transparency at the Financial 
                        Stability Board with respect to insurance 
                        proposals and the International Association of 
                        Insurance Supervisors, including efforts to 
                        provide additional public access to working 
                        groups and committees of the International 
                        Association of Insurance Supervisors.
                    (B) Termination.--This paragraph shall terminate on 
                December 31, 2018.
            (2) Reports and testimony by national association of 
        insurance commissioners.--The National Association of Insurance 
        Commissioners may provide testimony to Congress on the issues 
        described in paragraph (1)(A).
            (3) Joint report by the chairman of the federal reserve and 
        the director of the federal insurance office.--
                    (A) In general.--The Secretary of the Treasury, 
                Chairman of the Federal Reserve, and the Director of 
                the Federal Insurance Office shall, in consultation 
                with the National Association of Insurance 
                Commissioners, complete a study on, and submit to 
                Congress a report on the results of the study, the 
                impact on consumers and markets in the United States 
                before supporting or consenting to the adoption of any 
                key elements in any international insurance proposal or 
                international insurance capital standard.
                    (B) Notice and comment.--
                            (i) Notice.--The Secretary of the Treasury, 
                        Chairman of the Federal Reserve, and the 
                        Director of the Federal Insurance Office shall 
                        provide notice before the date on which 
                        drafting the report is commenced and after the 
                        date on which the draft of the report is 
                        completed.
                            (ii) Opportunity for comment.--There shall 
                        be an opportunity for public comment for a 
                        period beginning on the date on which the 
                        report is submitted under subparagraph (A) and 
                        ending on the date that is 60 days after the 
                        date on which the report is submitted.
                    (C) Review by comptroller general.--The Secretary 
                of the Treasury, Chairman of the Federal Reserve, and 
                the Director of the Federal Insurance Office shall 
                submit to the Comptroller General of the United States 
                the report described in subparagraph (A) for review.
            (4) Report on reduction in transparency.--Not later than 
        180 days after the date of enactment of this Act, the Chairman 
        of the Federal Reserve and the Secretary of the Treasury, or 
        their designees, shall submit to Congress a report and provide 
        testimony to Congress on the efforts of the Chairman and the 
        Secretary to increase transparency at meetings of the 
        International Association of Insurance Supervisors.
answer:
International Insurance Capital Standards Accountability Act of 2015 This bill establishes at the Board of Governors of the Federal Reserve System the Insurance Policy Advisory Committee on International Capital Standards and Other Insurance Issues, a 21-member committee representing diverse expert perspectives from the U.S. insurance industry (including life insurance, property and casualty insurance and reinsurance, agents and brokers, academics, consumer advocates, or experts on issues facing underserved insurance communities and consumers).  The Secretary of the Treasury and the Board Chairman shall report annually to certain congressional committees on their efforts with the National Association of Insurance Commissioners regarding global insurance regulatory or supervisory forums. The Secretary, the Board Chairman, and the Director of the Federal Insurance Office, before supporting or consenting to the adoption of any key element in any international insurance proposal or international insurance capital standard, must study its impact upon U.S. markets and consumers.  The Secretary and the Board Chairman must also report, as well as testify to Congress on their efforts to increase transparency at meetings of the International Association of Insurance Supervisors.


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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Park Centennial Act of 
2004''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds:
            (1) The National Park Service was established to conserve 
        the national parks, their scenery, natural and historic 
        objects, and wildlife for the 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 $600,000,000, and have amassed a 
        maintenance backlog estimated by the General Accounting Office 
        at between $4,080,000,000 and $6,800,000,000.
            (3) Without providing the Park Service the resources 
        necessary to operate and maintain our national parks, future 
        generations will receive diminished visitor services, will 
        experience a continually weakening system that is less and less 
        able to fulfill its mission, and will inherit a national park 
        system than has been left to them in worse condition that it 
        was left to their ancestors.
            (4) The annual appropriations process has proved incapable 
        of fully addressing 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 of the 
United States 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 2005, 
the Secretary of the Treasury shall deposit in 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 
        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

``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, 2004.

SEC. 103. PROGRAM ALLOCATION.

    The following amounts shall be deposited in the Centennial Fund 
from amounts designated under section 102 (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). 
Such amounts shall, without further appropriation, be available to the 
Secretary of the Interior until expended:
            (1) Fiscal year 2005: $100,000,000.
            (2) Fiscal year 2006: $125,000,000.
            (3) Fiscal year 2007: $150,000,000.
            (4) Fiscal year 2008: $175,000,000.
            (5) Such sums as may be necessary through fiscal year 2016.

SEC. 104. DISTRIBUTION OF FUND.

    There are hereby created within the Centennial Fund 3 accounts, 
designated for the following purposes:
            (1) National Park Backlog Elimination Fund (60 percent).
            (2) Natural Resource Challenge Fund (20 percent).
            (3) Cultural Resource Challenge Fund (20 percent).

SEC. 105. PATRIOTS FOR PARKS PROMOTION.

    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 National Park Centennial Fund created in 
section 101 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 for projects to 
be funded under this section. Moneys shall be made available from the 
fund, without further appropriation, effective October 15 of each 
calendar year, for the projects identified on the priority list, unless 
prior to such date, legislation is enacted establishing a different 
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 park unit's general management 
        plan;
            (B) are listed in the FCI;
            (C) are identified by the Secretary of the Interior as 
        necessary to prevent immediate damage to the park unit's 
        natural, cultural, or historic resources, 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 up to 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 the 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) 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) Increase collaboration with scientists.
            (7) Authorized environmental restoration projects.
            (8) Use of parks for learning.
            (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 
the 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 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) 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 annually 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 $600,000,000 based on a fiscal year 2002 estimate 
        of then-complete national park business plans, and 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 parks.
            (3) Any differences in the 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 Park Service's level of effort due 
        to partnership or other leveraged activities.
            (8) Any new requirements and assessments placed on the 
        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 Pilot (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 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.
answer:
National Park Centennial Act of 2004 - Establishes the National Park Centennial Fund (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.

Creates within the Fund the National Park Backlog Elimination Fund, the Natural Resource Challenge Fund, and the Cultural Resource Challenge Fund.

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 annually to submit a report on the National Park System to specified congressional committees.

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.


question:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Tobacco Smuggling 
Eradication Act of 2002''.

          TITLE I--AMENDMENTS TO INTERNAL REVENUE CODE OF 1986

SEC. 101. AMENDMENT OF 1986 CODE.

    Except as otherwise expressly provided, whenever in this title an 
amendment or repeal is expressed in terms of an amendment to, or repeal 
of, a section or other provision, the reference shall be considered to 
be made to a section or other provision of the Internal Revenue Code of 
1986.

SEC. 102. IMPROVED MARKING AND LABELING.

    (a) In General.--Subsection (b) of section 5723 (relating to marks, 
labels, and notices) is amended--
            (1) by striking ``, if any,'' and
            (2) by adding at the end the following: ``Such marks, 
        labels, and notices shall include marks and notices relating to 
        the following:
            ``(1) Identification.--The Secretary shall promulgate 
        regulations that require each manufacturer or importer of 
        tobacco products to legibly print a unique serial number on all 
        packages of tobacco products manufactured or imported for sale 
        or distribution. Such serial number shall be designed to enable 
        the Secretary to identify the manufacturer or importer of the 
        product, and the location and date of manufacture or 
        importation. The Secretary shall determine the size and 
        location of the serial number.
            ``(2) Marking requirements for exports.--Each package of a 
        tobacco product that is exported shall be marked for export 
        from the United States. The Secretary shall promulgate 
        regulations to determine the size and location of the mark and 
        under what circumstances a waiver of this paragraph shall be 
        granted.''.
    (b) Sales on Indian Reservations.--Section 5723 is amended by 
adding at the end the following new subsections:
    ``(f) Sales on Indian Reservations.--The Secretary, in consultation 
with the Secretary of the Interior, shall promulgate regulations that 
require that each package of a tobacco product that is sold on an 
Indian reservation (as defined in section 403(9) of the Indian Child 
Protection and Family Violence Prevention Act (25 U.S.C. 3202(9)) be 
labeled as such. Such regulations shall include requirements for the 
size and location of the label.
    ``(g) Definition of Package.--For purposes of this section, the 
term `package' means the innermost sealed container irrespective of the 
material from which such container is made, in which a tobacco product 
is placed by the manufacturer and in which such tobacco product is 
offered for sale to a member of the general public.''.

SEC. 103. WHOLESALERS REQUIRED TO HAVE PERMIT.

    Section 5712 (relating to application for permit) is amended by 
inserting ``, wholesaler,'' after ``manufacturer''.

SEC. 104. CONDITIONS OF PERMIT.

    Subsection (a) of section 5713 (relating to issuance of permit) is 
amended to read as follows:
    ``(a) Issuance.--
            ``(1) In general.--A person shall not engage in business as 
        a manufacturer, wholesaler, or importer of tobacco products or 
        as an export warehouse proprietor without a permit to engage in 
        such business. Such permit shall be issued in such form and in 
        such manner as the Secretary shall by regulation prescribe, to 
        every person properly qualified under sections 5711 and 5712. A 
        new permit may be required at such other time as the Secretary 
        shall by regulation prescribe.
            ``(2) Conditions.--The issuance of a permit under this 
        section shall be conditioned upon the compliance with the 
        requirements of this chapter and the Contraband Cigarette 
        Trafficking Act (18 U.S.C. chapter 114), and any regulations 
        issued pursuant to such statutes.''.

SEC. 105. RECORDS TO BE MAINTAINED.

    Section 5741 (relating to records to be maintained) is amended--
            (1) by inserting ``(a) In General.--'' before ``Every 
        manufacturer'',
            (2) by inserting ``every wholesaler,'' after ``every 
        importer,'',
            (3) by striking ``such records'' and inserting ``records 
        concerning the chain of custody of the tobacco products and 
        such other records'', and
            (4) by adding at the end the following new subsection:
    ``(b) Retailers.--Retailers shall maintain records of receipt of 
tobacco products, and such records shall be available to the Secretary 
for inspection and audit. An ordinary commercial record or invoice 
shall satisfy the requirements of this subsection if such record shows 
the date of receipt, from whom tobacco products were received, and the 
quantity of tobacco products received.''.

SEC. 106. REPORTS.

    Section 5722 (relating to reports) is amended--
            (1) by inserting ``(a) In General.--'' before ``Every 
        manufacturer'', and
            (2) by adding at the end the following new subsection:
    ``(b) Reports By Export Warehouse Proprietors.--
            ``(1) In general.--Prior to exportation of tobacco products 
        from the United States, the export warehouse proprietor shall 
        submit a report (in such manner and form as the Secretary may 
        by regulation prescribe) to enable the Secretary to identify 
        the shipment and assure that it reaches its intended 
        destination.
            ``(2) Agreements with foreign governments.--Notwithstanding 
        section 6103 of this title, the Secretary is authorized to 
        enter into agreements with foreign governments to exchange or 
        share information contained in reports received from export 
        warehouse proprietors of tobacco products if--
                    ``(A) the Secretary believes that such agreement 
                will assist in--
                            ``(i) ensuring compliance with the 
                        provisions of this chapter or regulations 
                        promulgated thereunder, or
                            ``(ii) preventing or detecting violations 
                        of the provisions of this chapter or 
                        regulations promulgated thereunder, and
                    ``(B) the Secretary obtains assurances from such 
                government that the information will be held in 
                confidence and used only for the purposes specified in 
                clauses (i) and (ii) of subparagraph (A).
        No information may be exchanged or shared with any government 
        that has violated such assurances.''.

SEC. 107. FRAUDULENT OFFENSES.

    (a) In General.--Subsection (a) of section 5762 (relating to 
fraudulent offenses) is amended by striking paragraph (1) and 
redesignating paragraphs (2) through (6) as paragraphs (1) through (5), 
respectively.
    (b) Offenses Relating to Distribution of Tobacco Products.--Section 
5762 is amended--
            (1) by redesignating subsection (b) as subsection (c),
            (2) in subsection (c) (as so redesignated), by inserting 
        ``or (b)'' after ``(a)'', and
            (3) by inserting after subsection (a) the following new 
        subsection:
    ``(b) Offenses Relating to Distribution of Tobacco Products.--It 
shall be unlawful--
            ``(1) for any person to engage in the business as a 
        manufacturer or importer of tobacco products or cigarette 
        papers and tubes, or to engage in the business as a wholesaler 
        or an export warehouse proprietor, without filing the bond and 
        obtaining the permit where required by this chapter or 
        regulations thereunder;
            ``(2) for a manufacturer, importer, or wholesaler permitted 
        under this chapter intentionally to ship, transport, deliver, 
        or receive any tobacco products from or to any person other 
        than a person permitted under this chapter or a retailer, 
        except a permitted importer may receive foreign tobacco 
        products from a foreign manufacturer or a foreign distributor 
        that have not previously entered the United States;
            ``(3) for any person (other than the original manufacturer 
        of such tobacco products or an export warehouse proprietor 
        authorized to receive any tobacco products that have previously 
        been exported and returned to the United States) to receive any 
        tobacco products that have previously been exported and 
        returned to the United States;
            ``(4) for any export warehouse proprietor intentionally to 
        ship, transport, sell, or deliver for sale any tobacco products 
        to any person other than the original manufacturer of such 
        tobacco products, another export warehouse proprietor, or a 
        foreign purchaser;
            ``(5) for any person (other than a manufacturer or an 
        export warehouse proprietor permitted under this chapter) 
        intentionally to ship, transport, receive, or possess, for 
        purposes of resale, any tobacco product in packages marked 
        pursuant to regulations issued under section 5723, other than 
        for direct return to a manufacturer for repacking or for re-
        exportation or to an export warehouse proprietor for re-
        exportation;
            ``(6) for any manufacturer, importer, export warehouse 
        proprietor, or wholesaler permitted under this chapter to make 
        intentionally any false entry in, to fail willfully to make 
        appropriate entry in, or to fail willfully to maintain properly 
        any record or report that such person is required to keep as 
        required by this chapter or the regulations promulgated 
        thereunder; and
            ``(7) for any person to alter, mutilate, destroy, 
        obliterate, or remove any mark or label required under this 
        chapter upon a tobacco product held for sale, except pursuant 
        to regulations of the Secretary authorizing relabeling for 
        purposes of compliance with the requirements of this section or 
        of State law.
Any person violating any of the provisions of this subsection shall, 
upon conviction, be fined as provided in section 3571 of title 18, 
United States Code, imprisoned for not more than 5 years, or both.''.
    (c) Intentionally Defined.--Section 5762 is amended by adding at 
the end the following:
    ``(d) Definition of Intentionally.--For purposes of this section 
and section 5761, the term `intentionally' means doing an act, or 
omitting to do an act, deliberately, and not due to accident, 
inadvertence, or mistake, regardless of whether the person knew that 
the act or omission constituted an offense.''.

SEC. 108. CIVIL PENALTIES.

    Subsection (a) of section 5761 (relating to civil penalties) is 
amended--
            (1) by striking ``willfully'' and inserting 
        ``intentionally'', and
            (2) by striking ``$1,000'' and inserting ``$10,000''.

SEC. 109. DEFINITIONS.

    (a) Export Warehouse Proprietor.--Subsection (i) of section 5702 
(relating to definition of export warehouse proprietor) is amended by 
inserting before the period the following: ``or any person engaged in 
the business of exporting tobacco products from the United States for 
purposes of sale or distribution. Any duty free store that sells, 
offers for sale, or otherwise distributes to any person in any single 
transaction more than 30 packages of cigarettes, or its equivalent for 
other tobacco products as the Secretary shall by regulation prescribe, 
shall be deemed an export warehouse proprietor under this chapter''.
    (b) Retailer; Wholesaler.--Section 5702 is amended by adding at the 
end the following:
    ``(p) Retailer.--The term `retailer' means any dealer who sells, or 
offers for sale, any tobacco product at retail. The term `retailer' 
includes any duty-free store that sells, offers for sale, or otherwise 
distributes at retail in any single transaction 30 or less packages, or 
its equivalent for other tobacco products.
    ``(q) Wholesaler.--The term `wholesaler' means any person engaged 
in the business of purchasing tobacco products for resale at wholesale, 
or any person acting as an agent or broker for any person engaged in 
the business of purchasing tobacco products for resale at wholesale.''.

SEC. 110. EFFECTIVE DATE.

    The amendments made by this title shall take effect on January 1, 
2003.

    TITLE II--AMENDMENTS TO THE CONTRABAND CIGARETTE TRAFFICKING ACT

SEC. 201. AMENDMENTS TO THE CONTRABAND CIGARETTE TRAFFICKING ACT.

    (a) Definitions.--Section 2341 of title 18, United States Code, is 
amended--
            (1) in paragraph (2)--
                    (A) by striking ``60,000'' and inserting 
                ``30,000'', and
                    (B) by inserting ``or importer'' after ``as a 
                manufacturer'';
            (2) in paragraph (4), by striking ``and'' at the end;
            (3) in paragraph (5), by striking the period and inserting 
        a semicolon; and
            (4) by adding at the end the following:
            ``(6) the term `tobacco product' means cigars, cigarettes, 
        smokeless tobacco, and pipe tobacco (as such terms are defined 
        in section 5701 of the Internal Revenue Code of 1986); and
            ``(7) the term `contraband tobacco product' means a 
        quantity of tobacco product that is equivalent to or more than 
        30,000 cigarettes as determined by regulation, which bear no 
        evidence of the payment of applicable State tobacco taxes in 
        the State where such tobacco products are found, if such State 
        requires a stamp, impression, or other indication to be placed 
        on packages or other containers of product to evidence payment 
        of tobacco taxes.''
    (b) Unlawful Acts.--Section 2342 of title 18, United States Code, 
is amended--
            (1) in subsection (a), by inserting ``or contraband tobacco 
        products'' before the period;
            (2) by amending subsection (b) to read as follows:
    ``(b)(1) It shall be unlawful for any person--
            ``(A) knowingly to make any false statement or 
        representation with respect to the information required by this 
        chapter to be kept in the records or reports of any person who 
        ships, sells, or distributes--
                    ``(i) any quantity of cigarettes in excess of 
                30,000 in a single transaction or in a series of 
                related transactions, or
                    ``(ii) tobacco products in such equivalent 
                quantities as shall be determined by regulation, or
            ``(B) knowingly to fail to maintain records or reports, 
        alter or obliterate required markings, or interfere with any 
        inspection, required under this chapter, with respect to such 
        quantity of cigarettes or other tobacco products.''; and
            (3) by adding at the end the following:
    ``(c) It shall be unlawful for any person knowingly to transport 
tobacco products under a false bill of lading or without any bill of 
lading.''.
    (c) Recordkeeping.--Section 2343 of title 18, United States Code, 
is amended--
            (1) in subsection (a), by striking ``60,000 in a single 
        transaction'' and inserting ``30,000 in a single transaction or 
        in a series of related transactions, or, in the case of other 
        tobacco products an equivalent quantity as determined by 
        regulation,'';
            (2) by amending the last sentence of subsection (a) to read 
        as follows: ``Except as provided in subsection (c) of this 
        section, nothing contained herein shall authorize the Secretary 
        to require reporting under this section.'';
            (3) in subsection (b), by striking ``60,000 in a single 
        transaction'' and inserting ``30,000 in a single transaction or 
        in a series of related transactions, or, in the case of other 
        tobacco products an equivalent quantity as determined by 
        regulation,''; and
            (4) by adding at the end the following:
    ``(c)(1) Any person who ships, sells, or distributes tobacco 
products for resale in interstate commerce, whereby such tobacco 
products are shipped into a State taxing the sale or use of such 
tobacco products or who advertises or offers tobacco products for such 
sale or transfer and shipment shall--
            ``(A) first file with the tobacco tax administrator of the 
        State into which such shipment is made or in which such 
        advertisement or offer is disseminated, a statement setting for 
        the person's name, and trade name (if any), and the address of 
        the person's principal place of business and of any other place 
        of business; and
            ``(B) not later than the 10th of each calendar month, file 
        with the tobacco tax administrator of the State into which such 
        shipment is made a memorandum or a copy of the invoice covering 
        each and every shipment of tobacco products made during the 
        previous calendar month into such State; the memorandum or 
        invoice in each case to include the name and address of the 
        person to whom the shipment was made, the brand, and the 
        quantity thereof.
    ``(2) The fact that any person ships or delivers for shipment any 
tobacco products shall, if such shipment is into a State in which such 
person has filed a statement with the tobacco tax administrator under 
paragraph (1)(A) of this subsection, be presumptive evidence that such 
tobacco products were sold, shipped, or distributed for resale by such 
person.
    ``(3) For purposes of this subsection--
            ``(A) the term `use' in addition to its ordinary meaning, 
        means consumption, storage, handling, or disposal of tobacco 
        products; and
            ``(B) the term `tobacco tax administrator' means the State 
        official authorized to administer tobacco tax laws of the 
        State.''.
    (d) Penalties.--Section 2344 of title 18, United States Code, is 
amended--
            (1) in subsection (b), by inserting ``or (c)'' after 
        ``section 2342(b)'' and by inserting ``or (c)'' after section 
        2343(a)''; and
            (2) by striking subsection (c) and inserting the following 
        new subsection:
    ``(c) Any contraband cigarettes or contraband tobacco products 
involved in any violation of the provisions of this chapter shall be 
subject to seizure and forfeiture, and all provisions of section 
9703(o) of title 31, United States Code, shall, so far as applicable, 
extend to seizures and forfeitures under the provisions of this 
chapter.''
    (e) Repeal.--The Act of October 19, 1949, entitled ``An Act to 
assist States in collecting sales and use taxes on cigarettes'', 63 
Stat. 884 (chapter 10A of title 15, U.S.C.), is hereby repealed.
answer:

Tobacco Smuggling Eradication Act of 2002 - Amends chapter 52 (Tobacco Products and Cigarette Papers and Tubes) of the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such.Requires a tobacco wholesaler to have a permit and to maintain certain records.Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information agreements with foreign countries.Establishes new offenses relating to the distribution of tobacco.Raises the $1,000 civil penalty under chapter 52 to $10,000.Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to "tobacco product" (cigars, cigarettes, smokeless tobacco, and pipe tobacco); (2) define "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 30,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes; (3) establish new unlawful acts; and (4) require additional recordkeeping.Repeals Federal law provisions concerning reports required to State tobacco tax administrators by individuals engaged in interstate cigarette commerce.