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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Startup Opportunity Accelerator Act 
of 2014'' or the ``SOAR Act''.

SEC. 2. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

    The Small Business Act (15 U.S.C. 631 et seq.) is amended--
            (1) by redesignating section 47 (15 U.S.C. 631 note) as 
        section 48; and
            (2) by inserting after section 46 the following:

``SEC. 47. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

    ``(a) Definitions.--In this section--
            ``(1) the term `eligible entity' means an organization--
                    ``(A) that is located in the United States; and
                    ``(B) the primary purpose of which is to support 
                new small business concerns;
            ``(2) the term `new small business concern' means a small 
        business concern that has been in operation for not more than 5 
        years; and
            ``(3) the term `State' means any State of the United 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, and any territory or possession of the United States.
    ``(b) Funding.--
            ``(1) In general.--Not later than 1 year after the date of 
        enactment of this section, the Administrator shall develop and 
        begin implementing a program to award cash prizes of not more 
        than $50,000 to eligible entities to support new small business 
        concerns.
            ``(2) Use of funds.--A prize under this section--
                    ``(A) may be used for construction costs, space 
                acquisition, and programmatic purposes; and
                    ``(B) may not be used to provide capital or 
                professional services to new small business concerns 
                directly or through the subaward of funds.
    ``(c) Requirement for Applicants.--An eligible entity desiring a 
prize under this section shall demonstrate that the eligible entity 
will use the prize to provide assistance to not less than 10 new small 
business concerns per year.
    ``(d) Criteria.--The Administrator shall establish criteria for 
prizes under this section that shall give priority to eligible entities 
that are providing or plan to provide to new small business concerns--
            ``(1) office, manufacturing, or warehouse space, including 
        appropriate operations infrastructure;
            ``(2) access to capital (either directly from the eligible 
        entity (using amounts other than the amounts provided under the 
        prize) or through guidance and contacts for acquiring capital 
        from outside investors);
            ``(3) access to professional services (either directly from 
        the eligible entity (using amounts other than the amounts 
        provided under the prize) or through guidance and contacts for 
        acquiring professional services), including accounting and 
        legal services; or
            ``(4) a formal structured mentorship or developmental 
        program that assists new small business concerns with building 
        business skills and competencies.
    ``(e) Considerations in Choosing Recipients.--In determining 
whether to award a prize under this section to an eligible entity, the 
Administrator shall take into account--
            ``(1) for eligible entities that have in operation a 
        program to support new small business concerns, the record of 
        the eligible entity in assisting new small business concerns, 
        including, for each of the 3 full years before the date on 
        which the eligible entity applies for a prize under this 
        section--
                    ``(A) the retention rate of new small business 
                concerns in the program of the eligible entity;
                    ``(B) the average period of participation by new 
                small business concerns in the program of the eligible 
                entity;
                    ``(C) the total, average, and median capital raised 
                by new small business concerns participating in the 
                program of the eligible entity; and
                    ``(D) the total, average, and median number of 
                employees of new small business concerns participating 
                in the program of the eligible entity;
            ``(2) for all eligible entities--
                    ``(A) the number of new small business concerns 
                assisted or anticipated to be assisted by the eligible 
                entity;
                    ``(B) the number of new small business concerns 
                applying or anticipated to apply for assistance from 
                the eligible entity;
                    ``(C) whether the program of the eligible entity 
                provides or would provide assistance to individuals in 
                gender, racial, or ethnic groups underrepresented by 
                existing programs to assist new small business 
                concerns; and
                    ``(D) other metrics determined appropriate by the 
                Administrator;
            ``(3) the need in the geographic area to be served by the 
        program to be carried out using the prize for additional 
        assistance for new small business concerns, if the area has 
        sufficient population density, as determined by the 
        Administrator;
            ``(4) the level of experience of the entrepreneurial 
        leadership of the eligible entity; and
            ``(5) the ability of the eligible entity to use and 
        leverage local strengths, including human resources, 
        infrastructure, and educational institutions.
    ``(f) Matching Nonpublic Funding Requirement.--
            ``(1) In general.--An eligible entity receiving a prize 
        under this section shall obtain funds from a private individual 
        or entity (including a for profit or nonprofit entity) that 
        are--
                    ``(A) for the same purposes as a prize may be made 
                under this section;
                    ``(B) used to carry out the program of the eligible 
                entity carried out using the prize under this section; 
                and
                    ``(C) in an amount that is not to be less than 50 
                percent of the amount of the prize under this section.
            ``(2) Form of non-federal share.--Not more than 25 percent 
        of the funds obtained under paragraph (1) may be in the form of 
        in-kind contributions.
    ``(g) Consequences of Failure To Abide by Terms and Conditions of 
Prize or Requirements of This Section.--The Administrator shall notify 
each eligible entity receiving a prize under this section that failure 
to abide by the terms and conditions of the prize or the requirements 
of this section may, in the discretion of the Administrator and in 
addition to any other civil or criminal consequences, result in the 
Administrator ordering the eligible entity to return the prize funds.
    ``(h) Annual Progress Reporting by Recipients of Prize.--Each 
eligible entity receiving a prize under this section shall submit to 
the Administrator an annual report on the progress of the program 
carried out using the amounts received under the prize, including--
            ``(1) the number of new small business concerns 
        participating in the program during each of the previous 3 
        years;
            ``(2) the number of new small business concerns applying to 
        participate in the program during each of the previous 3 years;
            ``(3) the retention rate of new small business concerns in 
        the program;
            ``(4) the average period of participation in the program by 
        new small business concerns;
            ``(5) the total, average, and median capital raised by new 
        small business concerns participating in the program;
            ``(6) the total, average, and median number of employees of 
        new small business concerns participating in the program; and
            ``(7) other metrics determined appropriate by the 
        Administrator.
    ``(i) Report to Congress.--The Administrator shall submit to 
Congress an annual report on the program under this section, which 
shall include an assessment of the effectiveness of the program, 
including an assessment based on the metrics listed in subsection (h).
    ``(j) Coordination With Other Small Business Administration 
Programs.--The Administrator shall take appropriate action to encourage 
eligible entities receiving a prize under this section to use and 
incorporate other programs of the Administration, such as small 
business development centers, small business investment companies, 
loans under section 7(a), and assistance under title V of the Small 
Business Investment Act of 1958 (15 U.S.C. 695 et seq.).
    ``(k) Listing on Website.--The Administrator shall include a list 
of eligible entities receiving a prize under this section on the 
website of the Administration.
    ``(l) Authorization of Appropriation.--There are authorized to be 
appropriated to carry out this section $5,000,000 for each of the first 
5 fiscal years beginning after the date of the enactment of this 
section.''.
Startup Opportunity Accelerator Act of 2014 or the SOAR Act - Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to develop a program to award cash prizes of up to $50,000 to organizations in the United States whose primary purpose is to support new small businesses that have been in operation for five years or less. Authorizes the use of a prize for construction costs, space acquisition, and programmatic purposes. Prohibits its use for capital or professional services to new small businesses. Requires a prize recipient to provide assistance to at least 10 new small businesses per year. 

TITLE I--MODIFICATION OF PROVISIONS RELATING TO DRAWBACK CLAIMS

SEC. 101. MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICATIONS.

    Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)), is 
amended to read as follows:
    ``(c) Merchandise Not Conforming to Sample or Specifications.--
            ``(1) Conditions for drawback.--Upon the exportation or 
        destruction under the supervision of the Customs Service of 
        articles or merchandise--
                    ``(A) upon which the duties have been paid,
                    ``(B) which has been entered or withdrawn for 
                consumption,
                    ``(C) which is--
                            ``(i) not conforming to sample or 
                        specifications, shipped without the consent of 
                        the consignee, or determined to be defective as 
                        of the time of importation, or
                            ``(ii) ultimately sold at retail and for 
                        any reason returned to and accepted by the 
                        importer or the claimant under the provisions 
                        of the importer's or claimant's merchandise 
                        warranty provision, and
                    ``(D) which, within 3 years after the date of 
                importation or withdrawal, as applicable, has been 
                exported or destroyed under the supervision of the 
                Customs Service,
        the full amount of the duties paid upon such merchandise, less 
        1 percent, shall be refunded as drawback.
            ``(2) Designation of import entries.--Notwithstanding 
        paragraph (1), for purposes of paragraph (1)(C)(ii), drawback 
        may be claimed by designating any entry of merchandise that was 
        imported within 1 year before the date of exportation or 
        destruction of the merchandise described in paragraph (1) under 
        the supervision of the Customs Service. The returned 
        merchandise, at the time of its importation, must be 
        commercially interchangeable with the merchandise designated 
        for drawback.
            ``(3) When drawback certificates not required.--For 
        purposes of this subsection, drawback certificates are not 
        required if the drawback claimant and the importer are the same 
        party, or if the drawback claimant is a drawback successor to 
        the importer as defined in subsection (s)(3).''.

SEC. 102. TIME LIMITATION ON EXPORTATION OR DESTRUCTION.

    Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(j)), is 
amended--
            (1) by striking ``No'' and inserting ``Unless otherwise 
        provided for in this section, no''; and
            (2) by inserting ``, or destroyed under the supervision of 
        the Customs Service,'' after ``exported''.

SEC. 103. USE OF DOMESTIC MERCHANDISE ACQUIRED IN EXCHANGE FOR IMPORTED 
              MERCHANDISE OF SAME KIND AND QUALITY.

    Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is 
amended--
            (1) by striking ``(k)'' and inserting ``(k)(1)''; and
            (2) by adding at the end the following new paragraph:
            ``(2) For purposes of subsections (a) and (b), the use of 
        any domestic merchandise acquired in exchange for a drawback 
        product of the same kind and quality shall be treated as the 
        use of such drawback product if no certificate of delivery or 
        certificate of manufacture and delivery pertaining to such 
        drawback product is issued, other than that which documents the 
        product's manufacture and delivery. As used in this paragraph, 
        the term `drawback product' means any domestically produced 
        product manufactured with imported merchandise that is subject 
        to drawback.''

SEC. 104. PACKAGING MATERIAL.

    Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)), is 
amended to read as follows:
    ``(q) Packaging Material.--
            ``(1) Packaging material under subsections (c) and (j).--
        Packaging material, whether imported and duty paid, and claimed 
        for drawback under either subsection (c) or (j)(1), or imported 
        and duty paid, or substituted, and claimed for drawback under 
        subsection (j)(2), shall be eligible for drawback, upon 
        exportation or destruction, of 99 percent of any duty, tax, or 
        fee imposed under Federal law on such imported material.
            ``(2) Packaging material under subsections (a) and (b).--
        Packaging material that is manufactured or produced under 
        subsection (a) or (b) shall be eligible for drawback, upon 
        exportation or destruction, of 99 percent of any duty, tax, or 
        fee imposed under Federal law on the imported or substituted 
        merchandise used to manufacture or produce such material.
            ``(3) Contents.--Packaging material described in paragraphs 
        (1) and (2) shall be eligible for drawback whether or not they 
        contain articles or merchandise, and whether or not any 
        articles or merchandise they contain are eligible for drawback.
            ``(4) Employing packaging material for its intended purpose 
        prior to exportation.--The use of any packaging material for 
        its intended purpose prior to exportation or destruction shall 
        not be treated as a use of such material prior to exportation 
        or destruction for purposes of applying subsection (a), (b), or 
        (c), or paragraph (1)(B) or (2)(C)(i) or subsection (j).''.

SEC. 105. LIMITATION ON LIQUIDATION.

    Section 504 of the Tariff Act of 1930 (19 U.S.C. 1504) is amended--
            (1) by striking subsections (a) and (b) and inserting the 
        following:
    ``(a) Liquidation.--
            ``(1) Entries for consumption.--Unless an entry of 
        merchandise for consumption is extended by statute or court 
        order, except as provided in section 751(a)(3), an entry of 
        merchandise for consumption not liquidated within 1 year from--
                    ``(A) the date of entry of such merchandise,
                    ``(B) the date of the final withdrawal of all such 
                merchandise covered by a warehouse entry,
                    ``(C) the date of withdrawal from warehouse of such 
                merchandise for consumption if, pursuant to regulations 
                issued under section 505(a), duties may be deposited 
                after the filing of any entry or withdrawal from 
                warehouse, or
                    ``(D) if a reconciliation is filed, or should have 
                been filed, the date of the filing under section 484 or 
                the date the reconciliation should have been filed,
        shall be deemed liquidated at the rate of duty, value, 
        quantity, and amount of duties asserted at the time of entry by 
        the importer of record. Notwithstanding section 500(e), notice 
        of liquidation need not be given of an entry deemed liquidated.
            ``(2) Entries or claims for drawback.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), unless an entry or claim for drawback 
                is extended under subsection (b) or suspended as 
                required by statute or court order, an entry or claim 
                for drawback not liquidated within 1 year from the date 
                of entry or claim shall be deemed liquidated at the 
                drawback amount asserted by the claimant at the time of 
                entry or claim. Notwithstanding section 500(c), notice 
                of liquidation need not be given of an entry deemed 
                liquidated.
                    ``(B) Exception.--An entry or claim for drawback 
                filed before the date of the enactment of this 
                paragraph, the liquidation of which is not final as of 
                the date of the enactment of this paragraph, shall be 
                deemed liquidated on the date that is 1 year after the 
                date of the enactment of this paragraph at the drawback 
                amount asserted by the claimant at the time of the 
                entry or claim.
            ``(3) Payments or refunds.--Payment or refund of duties 
        owed pursuant to paragraph (1) or (2) shall be made to the 
        importer of record or drawback claimant, as the case may be, 
        not later than 90 days after liquidation.
    ``(b) Extension.--The Secretary may extend the period in which to 
liquidate an entry if--
            ``(1) the information needed for the proper appraisement or 
        classification of the imported or withdrawn merchandise, or for 
        determining the correct drawback amount, or for ensuring 
        compliance with applicable law, is not available to the Customs 
        Service; or
            ``(2) the importer of record or drawback claimant, as the 
        case may be, requests such extension and shows good cause 
        therefor.
The Secretary shall give notice of an extension under this subsection 
to the importer of record or drawback claimant, as the case may be, and 
the surety of such importer of record or drawback claimant. Notice 
shall be in such form and manner (which may include electronic 
transmittal) as the Secretary shall by regulation prescribe. Any entry 
the liquidation of which is extended under this subsection shall be 
treated as having been liquidated at the rate of duty, value, quantity, 
and amount of duty asserted at the time of entry by the importer of 
record, or the drawback amount asserted at the time of entry by the 
drawback claimant, at the expiration of 4 years from the applicable 
date specified in subsection (a).'';
            (2) in subsection (c)--
                    (A) by inserting ``or drawback claimant, as the 
                case may be,'' after ``to the importer of record''; and
                    (B) by inserting ``or drawback claimant'' after 
                ``of such importer of record''; and
            (3) in subsection (d), by striking the period at the end 
        and inserting ``or (in the case of a drawback entry or claim) 
        at the drawback amount asserted at the time of entry by the 
        drawback claimant.''.

SEC. 106. PENALTIES FOR FALSE DRAWBACK CLAIMS.

    Section 593A(h) of the Tariff Act of 1930 (19 U.S.C. 1593a(h)) is 
amended by striking ``subsection (g)'' and inserting ``subsections (c) 
and (g)''.

SEC. 107. EFFECTIVE DATE.

  (a) Sections 101, 102, 103, 104, and 106.--The amendments made by 
sections 101, 102, 103, 104, and 106 shall take effect on the date of 
the enactment of this Act, and shall apply to--
          (1) any drawback entry filed on and after such date of 
        enactment; and
          (2) any drawback entry filed before such date of enactment if 
        the liquidation of the entry is not final on such date of 
        enactment.
  (b) Section 105.--The amendments made by section 105 shall take 
effect on the date of the enactment of this Act, and shall apply to--
          (1) any entry of merchandise for consumption or entry or 
        claim for drawback filed on and after such date of enactment; 
        and
          (2) any entry or claim for drawback filed before such date of 
        enactment if the liquidation of the entry or claim is not final 
        on such date of enactment.

       TITLE II--LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES

SEC. 201. LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES.

  (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, and subject to 
subsection (b), the United States Customs Service shall, not later than 
180 days after the receipt of the request described in subsection (b), 
liquidate or reliquidate each entry described in subsection (d) by 
applying the column 1 general rate of duty of the Harmonized Tariff 
Schedule of the United States to each entry that is liquidated or 
reliquidated, regardless of whether the entry was made under the column 
1 special rate of duty of such schedule.
  (b) Requests.--Liquidation or reliquidation may be made under 
subsection (a) with respect to an entry described in subsection (d) 
only upon a request therefor is filed with the Customs Service.
  (c) Payment of Amounts Due.--Any amounts due to the United States 
pursuant to the liquidation or reliquidation of an entry under 
subsection (a) shall be paid not later than 180 days after the date of 
such liquidation or reliquidation.
  (d) Affected Entries.--The entries referred to in subsection (a), 
filed at the ports of Laredo, Texas (designated as port of entry 2304), 
Hidalgo, Texas (designated as port of entry 2305), and Wilmington, 
Delaware (designated as port of entry 1103), are as follows:

      

------------------------------------------------------------------------
                              Port of Entry            Date of Entry
------------------------------------------------------------------------
      95300618568                  2305                  02/22/95
      95300618576                  2305                  02/22/95
      95300619236                  2305                  02/27/95
      95300619277                  2305                  02/27/95
      95300619806                  2305                  03/02/95
      95300619871                  2305                  03/02/95
      95300620142                  2305                  03/07/95
      95300620176                  2305                  03/03/95
      95300620184                  2305                  03/03/95
      95300620911                  2305                  03/07/95
      95300635133                  2305                  04/07/95
      95300635141                  2305                  04/07/95
      95300635950                  2305                  04/12/95
      95300635968                  2305                  04/12/95
      95300636370                  2305                  04/14/95
      95300636388                  2305                  04/14/95
      95300640554                  2305                  05/09/95
      95300640653                  2305                  05/10/95
      95300656592                  2304                  11/05/95
      95300657665                  2304                  11/29/95
      95300657756                  2304                  12/02/95
      95300658358                  2304                  12/16/95
      95300658408                  2304                  12/17/95
      95300658572                  2304                  12/19/95
      95300658648                  2304                  12/22/95
      95300658754                  2304                  12/22/95
      95300658945                  2304                  12/27/95
      95300659018                  2304                  12/28/95
      95300659117                  2304                  12/29/95
      95300659208                  2304                  01/02/96
      95300659398                  2304                  01/05/96
      95300659513                  2304                  01/08/96
      95300659547                  2304                  01/09/96
      95300659679                  2304                  01/11/96
      95300659737                  2304                  01/14/96
      95300659794                  2304                  01/13/96
      95300659810                  2304                  01/14/96
      95300659844                  2304                  01/15/96
      95300659851                  2304                  01/15/96
      95300659901                  2304                  01/16/96
      95300659919                  2304                  01/16/96
      95300659935                  2304                  01/17/96
      95300660065                  2304                  01/18/96
      95300660107                  2304                  01/19/96
      95300660172                  2304                  01/22/96
      95300660180                  2304                  01/22/96
      95300660248                  2304                  01/22/96
      95300660362                  2304                  01/23/96
      95300660388                  2304                  01/24/96
      95300660560                  2304                  01/25/96
      95300660743                  2304                  01/27/96
      95300660818                  2304                  01/29/96
      95300660826                  2304                  01/29/96
      95300704053                  2305                  05/16/95
      95300704061                  2305                  05/16/95
      95300704889                  2305                  05/22/95
      95300704897                  2305                  05/22/95
      95300705886                  2305                  05/31/95
      95300705969                  2305                  05/30/95
      95300706900                  2305                  06/09/95
      95300706926                  2305                  06/09/95
      95300752656                  2305                  02/02/96
      95300752698                  2305                  02/04/96
      95300752805                  2305                  02/05/96
      95300752813                  2305                  02/05/96
      95300752870                  2305                  02/06/96
      95300752904                  2305                  02/06/96
      95300753001                  2305                  02/07/96
      95300753076                  2305                  02/09/96
      R7410350736                  1103                  11/29/95
      R7410350769                  1103                  11/29/95
      R7410350801                  1103                  11/29/95
      R7410350835                  1103                  11/29/95
      T8500081575                  2305                  06/16/95
      T8500081591                  2305                  06/16/95
      T8500081716                  2305                  06/20/95
      T8500081724                  2305                  06/20/95
      T8500081815                  2305                  06/27/95
      T8500081823                  2305                  06/28/95
      T8500081922                  2305                  06/27/95
      T8500081930                  2305                  06/27/95
      T8500082052                  2305                  07/01/95
      T8500082060                  2305                  07/01/95
      T8500082326                  2305                  07/14/95
      T8500082342                  2305                  07/14/95
      T8500082458                  2305                  07/22/95
      T8500082482                  2305                  07/22/95
      T8500082508                  2305                  07/24/95
      T8500082516                  2305                  07/24/95
      T8500082581                  2305                  07/30/95
      T8500082599                  2305                  07/30/95
      T8500082656                  2305                  08/03/95
      T8500082664                  2305                  08/03/95
      T8500082748                  2305                  08/09/95
      T8500082797                  2305                  08/10/95
      T8500082839                  2305                  08/14/95
      T8500082847                  2305                  08/14/95
      T8500084462                  2305                  10/22/95
------------------------------------------------------------------------
Amends the Tariff Act of 1930 to revise provisions requiring a refund of duties (drawback) on articles or merchandise which has been exported or destroyed under the supervision of the Customs Service within three years after importation or withdrawal, and which, among other things, is ultimately sold at retail and for any reason returned to and accepted by the importer or the claimant under the provisions of the importer's or claimant's merchandise warranty provision. Authorizes a drawback to be claimed by designating any entry of such merchandise that was imported within one year before its exportation or destruction. Prohibits the allowance of a drawback unless the completed article is exported or destroyed under the supervision of the Customs Service within five years after its importation.Sets forth drawback requirements with regard to: (1) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (2) packaging material; and (3) liquidation of entries.Sets forth penalties for false drawback claims.Provides for the liquidation or reliquidation of certain entries filed at the ports of Laredo, Texas, Hidalgo, Texas, and Wilmington, Delaware.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Troops' Soft Landing, Employment, 
and Rural Transportation Act''.

SEC. 2. RETENTION ON ACTIVE DUTY AFTER DEMOBILIZATION OF RESERVES 
              FOLLOWING EXTENDED DEPLOYMENTS IN CONTINGENCY OPERATIONS 
              OR HOMELAND DEFENSE MISSIONS.

    (a) In General.--Chapter 1209 of title 10, United States Code, is 
amended by adding at the end the following new section:

``SEC. 12323. RESERVES: RETENTION ON ACTIVE DUTY AFTER DEMOBILIZATION 
              FOLLOWING EXTENDED DEPLOYMENTS IN CONTINGENCY OPERATIONS 
              OR HOMELAND DEFENSE MISSIONS.

    ``(a) In General.--A member of a reserve component of the Armed 
Forces described in subsection (b) shall be retained on active duty in 
the Armed Forces for a period of 90 days following the conclusion of 
the member's demobilization from a deployment as described in that 
subsection, and shall be authorized the use of any accrued leave.
    ``(b) Covered Members.--A member of a reserve component of the 
Armed Forces described in this subsection is any member of a reserve 
component of the Armed Forces who was deployed for more than 179 days 
under the following:
            ``(1) A contingency operation.
            ``(2) A homeland defense mission (as specified by the 
        Secretary of Defense for purposes of this section).
    ``(c) Pay and Allowances.--Notwithstanding any other provision of 
law, a member on active duty under subsection (a) shall be paid pay and 
allowances as follows:
            ``(1) For the first 30 days during which the member is so 
        retained on active duty--
                    ``(A) the basic pay payable to a member of the 
                Armed Forces under section 204 of title 37 in the same 
                pay grade as the member;
                    ``(B) the basic allowance for subsistence payable 
                under section 402 of title 37; and
                    ``(C) the basic allowance for housing payable under 
                section 403 of title 37 for a member in the same pay 
                grade, geographic location, and number of dependents as 
                the member.
            ``(2) For the second 30 days during which the member is so 
        retained on active duty, basic pay, basic allowance for 
        subsistence, and basic allowance for housing as described in 
        paragraph (1) but at rates equal to 75 percent of the rates 
        otherwise payable as described in that paragraph.
            ``(3) For the third 30 days during which the member is so 
        retained on active duty, basic pay, basic allowance for 
        subsistence, and basic allowance for housing as described in 
        paragraph (1) but at rates equal to 50 percent of the rates 
        otherwise payable as described in that paragraph.
    ``(d) Release From Active Duty.--(1) A member retained on active 
duty under subsection (a) may be released from active duty at the 
request of the member at any time following the end of the 15-day 
period commencing on the date the member is retained on active duty 
under subsection (a).
    ``(2) The request of a member for release from active duty under 
this subsection shall be subject to the approval of the officer in the 
chain of command of the member in grade O-5.
    ``(e) Reintegration Counseling and Services.--(1) The Secretary of 
the military department concerned shall provide each member retained on 
active duty under subsection (a), while the member is so retained on 
active duty, counseling and services to assist the member in 
reintegrating into civilian life.
    ``(2) The counseling and services provided members under this 
subsection shall include the following:
            ``(A) Physical and mental health evaluations.
            ``(B) Employment counseling and assistance.
            ``(C) Marriage and family counseling and assistance.
            ``(D) Financial management counseling.
            ``(E) Education counseling.
            ``(F) Counseling and assistance on benefits available to 
        the member through the Department of Defense and the Department 
        of Veterans Affairs.
    ``(3) The Secretary of the military department concerned shall 
provide, to the extent practicable, for the participation of 
appropriate family members of members retained on active duty under 
subsection (a) in the counseling and services provided such members 
under this subsection.
    ``(4) The counseling and services provided to members under this 
subsection shall, to the extent practicable, be provided at National 
Guard armories and similar facilities close the residences of such 
members.
    ``(5) Counseling and services provided a member under this 
subsection shall, to the extent practicable, be provided in 
coordination with the Yellow Ribbon Reintegration Program of the State 
concerned under section 582 of the National Defense Authorization Act 
for Fiscal Year 2008 (10 U.S.C. 10101 note)''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
chapter 1209 of such title is amended by adding at the end the 
following new item:

``12323. Reserves: retention on active duty after demobilization 
                            following extended deployments in 
                            contingency operations or homeland defense 
                            missions.''.

SEC. 3. WORK OPPORTUNITY TAX CREDIT.

    (a) In General.--Subsection (d) of section 51 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(15) Special rule for veterans residing in high 
        unemployment counties.--
                    ``(A) In general.--In the case of an unemployed 
                veteran who is treated as a member of a targeted group 
                under subparagraph (B) and who has performed at least 
                800 hours of service for the employer--
                            ``(i) subsection (a) shall be applied by 
                        substituting `50 percent' for `40 percent', and
                            ``(ii) subsection (b)(3) shall be applied 
                        by substituting `$10,000' for `$6,000'.
                    ``(B) Treatment as member of targeted group.--An 
                unemployed veteran who is certified by the designated 
                local agency as having his principal place of abode 
                within a county that, at any time during the 6-month 
                period ending on the hiring date, is a high 
                unemployment county shall be treated as a member of a 
                targeted group for purposes of this subpart.
                    ``(C) Unemployed veteran.--For purposes of this 
                paragraph, the term `unemployed veteran' has the 
                meaning given such term by paragraph (14)(B)(i) without 
                regard to subclause (II) thereof.
                    ``(D) High unemployment county.--The term `high 
                unemployment county' means a county for which the 
                unemployment rate for the preceding month equals or 
                exceeds the national unemployment threshold for such 
                month.
                    ``(E) National unemployment threshold.--
                            ``(i) In general.--The national 
                        unemployment threshold is 12 percent.
                            ``(ii) Threshold indexed.--For any month 
                        beginning after the month in which this 
                        subparagraph is enacted, the national 
                        unemployment threshold in subclause (I) shall 
                        be the percentage in clause (i) (determined 
                        without regard to the application of this 
                        clause) multiplied by the ratio which the 
                        national unemployment rate for such month bears 
                        to 9.5 percent.
                    ``(F) Unemployment rates.--The national 
                unemployment rate and the unemployment rate for a 
                county for any month shall be the unadjusted rates for 
                such month determined by the Current Population Survey 
                conducted by the Bureau of Census for the Bureau of 
                Labor Statistics.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.

SEC. 4. GRANTS FOR ELIGIBLE ENTITIES PROVIDING TRANSPORTATION TO 
              DEPARTMENT OF VETERANS AFFAIRS MEDICAL FACILITIES FOR 
              VETERANS LIVING IN RURAL AREAS.

    (a) Grants Authorized.--
            (1) In general.--The Secretary of Veterans Affairs shall 
        establish a grant program to award grants on a competitive 
        basis to eligible entities for the purpose of providing 
        transportation options to veterans residing in rural areas.
            (2) Eligible entities.--For purposes of the grant program 
        under this section, an eligible entity is a government entity 
        and non-profit service provider, including a State veterans' 
        service agency, a veterans service organization, a local 
        governmental authority, and a private non-profit organization.
            (3) Use of funds.--The recipient of a grant under this 
        section shall use the grant to assist veterans in rural areas 
        to travel to Department of Veterans Affairs medical facilities.
            (4) Maximum amount.--The amount of a grant under this 
        section may not exceed $100,000 for any fiscal year.
            (5) No matching requirement.--The recipient of a grant 
        under this section shall not be required to provide matching 
        funds as a condition for receiving such grant.
    (b) Regulations.--The Secretary shall prescribe regulations for--
            (1) evaluating grant applications under this section;
            (2) directing Department of Veterans Affairs medical 
        facilities to coordinate with recipients of such grants to 
        ensure maximum use of transportation service at the least cost; 
        and
            (3) coordinating transportation services provided under 
        this section with existing local transportation services.
    (c) Definitions and Special Rule.--In this section:
            (1) The term ``veterans service organization'' means any 
        organization recognized by the Secretary of Veterans Affairs 
        for the representation of veterans under section 5902 of title 
        38, United States Code.
            (2) The term ``local governmental authority'' means a local 
        governmental authority as defined in 5302(a)(6) of title 49, 
        United States Code, that provides public transportation as 
        defined in 5302(a)(10) of title 49, United States Code.
            (3) A veteran is residing in a rural area if the veteran--
                    (A) resides in a location that is--
                            (i) more than 30 miles driving distance 
                        from the nearest Department health care 
                        facility providing primary care services, if 
                        the veteran is seeking such services;
                            (ii) more than 60 miles driving distance 
                        from the nearest Department health care 
                        facility providing acute hospital care, if the 
                        veteran is seeking such care; or
                            (iii) more than 100 miles driving distance 
                        from the nearest Department health care 
                        facility providing tertiary care, if the 
                        veteran is seeking such care; or
                    (B) in the case of a veteran who resides in a 
                location less than the distance specified in clause 
                (i), (ii), or (iii) of subparagraph (A), as applicable, 
                experiences such hardship or other difficulties in 
                travel to the nearest appropriate Department health 
                care facility that such travel is not in the best 
                interest of the veteran, as determined by the Secretary 
                pursuant to regulations prescribed for purposes of this 
                subsection.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated $10,000,000 for each of fiscal years 2009 through 2013 to 
carry out this section.

Troops' Soft Landing, Employment, and Rural Transportation Act - Requires that a member of a reserve component of the Armed Forces who was deployed for more than 179 days for a contingency operation or a homeland defense mission be: (1) retained on active duty in the Armed Forces for 90 days after the end of the member's demobilization from a deployment; (2) allowed to use accrued leave; and (3) paid specified pay and allowances.

Allows a member to be released from such retention if the member requests release after the first 15 days of the retention.

Directs the Secretary of the military department concerned to provide each member so retained (and, as practicable, appropriate family members) reintegration counseling and services.

Amends Internal Revenue Code work opportunity tax credit provisions, with regard to unemployed veterans living in counties where the unemployment is over a specified national threshold, to increase the credit from 40% to 50% and the maximum first-year wages which may be taken into account from $6,000 to $10,000.

Directs the Secretary of Veterans Affairs to establish a competitive grant program to assist veterans in rural areas to travel to Department of Veterans Affairs (VA) medical facilities.