In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair Disbursement of Offshore Oil 
Revenue Act of 2001''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the demand for energy in the United States is 
        increasing and will continue to increase for the foreseeable 
        future;
            (2) domestic production of oil and gas is declining;
            (3) the United States continues to be overly dependent on 
        foreign sources of oil and gas;
            (4) the Outer Continental Shelf contains significant 
        quantities of oil and gas that should be developed to meet 
        United States energy needs while safeguarding important 
        environmental values;
            (5) the exploration, development, and production of Outer 
        Continental Shelf resources, and the siting of related energy 
        facilities, may impact various State and local governments; and
            (6) coastal States and counties should be provided with a 
        share of the revenues derived from Outer Continental Shelf oil 
        and gas leasing, exploration, development, and production 
        activities.

SEC. 3. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``coastal State'' means any State of the 
        United States bordering on the Atlantic Ocean, the Pacific 
        Ocean, the Arctic Ocean, or the Gulf of Mexico;
            (2) the term ``coastal county'' means a unit of general 
        government immediately below the level of State government, as 
        determined by the Secretary under section 6, with jurisdiction 
        over lands along the coast line;
            (3) the term ``coast line'' has the meaning given such term 
        under the Submerged Lands Act (43 U.S.C. 1301 et seq.);
            (4) the term ``Outer Continental Shelf'' has the meaning 
        given the term ``outer Continental Shelf'' under the Outer 
        Continental Shelf Lands Act (43 U.S.C. 1331 et seq.);
            (5) the term ``Secretary'' means the Secretary of the 
        Interior; and
            (6) the term ``revenues'' means all bonuses, rents, 
        royalties, and other moneys collected under the Outer 
        Continental Shelf Lands Act (43 U.S.C. 1331 et seq.), and 
        interest thereon.

SEC. 4. COASTAL COMMUNITIES OUTER CONTINENTAL SHELF RECEIPT FUND.

    (a) Establishment.--There is established an interest bearing 
account in the Treasury of the United States to be known as the Coastal 
Communities Outer Continental Shelf Receipt Fund (hereafter in this Act 
referred to as ``the Fund'').
    (b) Payments to Fund.--Beginning in fiscal year 2002, the Secretary 
shall pay into the Fund all revenues described in subsection (c) that 
are attributable to an Outer Continental Shelf lease, any part of which 
is within 200 geographical miles of the coast line. The Secretary may 
adjust amounts in the Fund at any time to account for overpayments, 
underpayments, and errors.
    (c) New Revenues.--Subsection (b) shall apply only to--
            (1) bonus revenues under a lease if no bonus revenues have 
        been received by the Secretary under that lease before January 
        1, 2001;
            (2) rent revenues under a lease if no rent revenues have 
        been received by the Secretary under that lease before January 
        1, 2001;
            (3) royalty revenues under a lease if no royalty revenues 
        have been received by the Secretary under that lease before 
        January 1, 2001; and
            (4) other revenues under a lease if the lease was issued on 
        or after January 1, 2001.

SEC. 5. DISPOSITION OF FUND.

    (a) State Share.--(1) Six months after the end of fiscal year 2002, 
and annually thereafter, the Secretary shall pay from the Fund to each 
coastal State one-half of such revenues paid into the Fund with respect 
to the fiscal year most recently completed, and any interest earned 
thereon, as may be attributable to that State.
    (2) In order to determine to which State revenues are attributable 
for purposes of this Act, the Secretary shall delimit the lateral 
boundaries between the coastal States to a point 200 geographic miles 
seaward of the coast line. Such boundaries shall be set according to 
the following principles, listed in order of the priority of their 
application:
            (A) Any judicial decrees or interstate compacts delimiting 
        lateral offshore boundaries between coastal States.
            (B) Principles of domestic and international law governing 
        the delimitation of lateral offshore boundaries.
            (C) The desirability of following existing lease boundaries 
        and block lines on the Secretary's official protraction 
        diagrams.
    (3) Each coastal State, before receiving funds under this 
subsection, shall annually enact the necessary legislation to provide 
any State permits required for onshore facilities needed to support 
offshore oil or gas development or production in the area adjacent to 
that coastal State. If a State fails to enact such legislation, the 
funds attributable to that State shall not be disbursed, and the 
Secretary shall take into consideration that failure before offering 
any additional leases for sale in the offshore area adjacent to that 
State.
    (b) Coastal County Share.--(1) At the same time that the Secretary 
pays revenues to coastal States under subsection (a), the Secretary 
shall pay to coastal counties within that State the remaining one-half 
of the revenues, and any interest earned on those revenues, in the Fund 
for that fiscal year attributable to that State.
    (2) In order to determine to which coastal county revenues are 
attributable for purposes of this Act, the Secretary shall delimit the 
lateral boundaries between the coastal counties to a point 200 
geographic miles seaward of the coast line. Such boundaries shall be 
set according to the following principles, listed in order of the 
priority of their application:
            (A) Existing boundaries between coastal counties with valid 
        supporting legal authority.
            (B) The desirability of following existing lease boundaries 
        and block lines on the Secretary's official protraction 
        diagrams.
            (C) The principle that, to the extent consistent with 
        subparagraphs (A) and (B), the size of the coastal county's 
        adjacent offshore area, as a percentage of all of that State's 
        adjacent offshore areas, shall be based on a formula giving 
        equal weight to--
                    (i) the coastal county's coast line as a percentage 
                of the State's coast line, calculated using the same 
                large-scale charts of the National Ocean Service that 
                are used to delimit the territorial sea under 
                international law; and
                    (ii) the coastal county's population as a 
                percentage of the population of all coastal counties in 
                the State, calculated by the Secretary using the best 
                available national census data.
    (3) Each coastal county, before receiving funds under this 
subsection, shall annually enact by county statute or ordinance the 
necessary legislation to provide the local permits required for onshore 
facilities needed to support offshore oil or gas development or 
production in the area adjacent to that coastal county, and the 
necessary legislation to expend such funds. If a county fails to enact 
such legislation, the funds attributable to that county shall not be 
disbursed, and the Secretary shall take into consideration that failure 
before offering any additional leases for sale in the offshore area 
adjacent to that county.
    (c) Use of Funds by States.--Each coastal State shall use funds 
received pursuant to subsection (a)--
            (1) to pay for the administrative costs the State incurs in 
        the leasing and permitting process as specified in the Outer 
        Continental Shelf Lands Act;
            (2) for such environmental and natural resource projects as 
        the State determines; or
            (3) for such educational projects as the State determines.
    (d) County Distribution of Funds.--Each coastal county shall 
develop a formula to allocate at least two-thirds of the funds received 
pursuant to subsection (b) to local communities within its jurisdiction 
based on the proximity of these communities to the coast, except that 
funds shall be withheld from communities that the Secretary determines 
have failed to issue permits required for onshore facilities needed to 
support offshore oil or gas development or production in the area 
adjacent to that coastal county.

SEC. 6. DESIGNATION OF COASTAL COUNTIES.

    For the purposes of this Act, the Secretary, after consultation 
with the Governor of each coastal State, shall determine which 
counties, parishes, boroughs, tribal governments, or other units of 
general government immediately below the level of State government 
shall be designated as coastal counties.

SEC. 7. LIMITATIONS ON APPLICABILITY OF BOUNDARIES.

    The boundaries and areas delimited under section 5 are solely for 
the purposes of this Act.
[EX A]: Fair Disbursement of Offshore Oil Revenue Act of 2001 - Establishes in the Treasury the Coastal Communities Outer Continental Shelf Receipt Fund.Instructs the Secretary of the Interior to: (1) pay into the Fund certain revenues attributable to an Outer Continental Shelf lease, any part of which is within 200 geographical miles of the coast line; and (2) pay annually from the Fund to each coastal State one-half, and its coastal counties the other half, of such revenues as may be attributable to that State.Conditions receipt of such funds upon annual enactment by the affected coastal State and related coastal county of the legislation necessary to provide any permits required for onshore facilities needed to support offshore oil or gas development or production in the pertinent area.Prohibits disbursement of funds to a coastal State or county that fails to enact such legislation. Requires the Secretary to take such failure into consideration before offering additional leases for sale in the offshore area adjacent to such jurisdiction.Requires each State to use such funds for leasing and permitting administrative costs, and for environmental, natural resource, and educational projects.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Environmental Policy Act 
Administrative Reorganization Amendments of 1993''.

SEC. 2. ESTABLISHMENT OF OFFICE OF NATIONAL ENVIRONMENTAL POLICY ACT 
              COMPLIANCE.

    Sections 201, 202, and 204 of title II of the National 
Environmental Policy Act of 1969 (42 U.S.C. 4331 et seq.) are 
redesignated and amended to read as follows:
    ``Sec. 201. (a) There is established in the Executive Office of the 
President the Office of National Environmental Policy Act Compliance. 
The Office may be referred to as the `Office of NEPA Compliance'.
    ``(b) The head of the Office shall be the Director of the Office of 
National Environmental Policy Act Compliance, who shall be appointed by 
the President, by and with the advice and consent of the Senate. The 
compensation of the Director shall be at the rate of compensation 
payable to the Deputy Director of the Office of Management and Budget.
    ``Sec. 202. (a) The Director shall--
            ``(1) promulgate regulations governing the implementation 
        of this Act by all Federal agencies (including independent 
        regulatory commissions) which include provisions for public 
        review and comment on the detailed statements required by 
        section 102(2)(C) and, as appropriate, on other documents 
        prepared pursuant to this Act;
            ``(2) mediate interagency disputes, including recommending 
        to the President, as appropriate, resolutions of referrals of 
        interagency disagreements under section 203;
            ``(3) monitor Federal agency implementation of this Act and 
        regulations issued under paragraph (1), including--
                    ``(A) reviewing and approving regulations issued by 
                other Federal agencies to implement this Act;
                    ``(B) determining which Federal agency is the lead 
                agency for purposes of compliance with this Act in 
                cases in which Federal agencies do not agree on which 
                is the lead agency;
                    ``(C) developing alternative procedures for 
                complying with this Act in cases in which emergency 
                circumstances make it necessary for a Federal agency to 
                take an action with significant environmental impact;
                    ``(D) developing alternative procedures for 
                complying with this Act, in cases in which a change in 
                a proposed Federal agency action or new information 
                relating to the environmental impacts of such an action 
                makes it necessary to supplement existing analysis 
                under this Act; and
                    ``(E) developing and publishing guidance to Federal 
                agencies regarding implementation of title I and 
                regulations promulgated under paragraph (1); and
            ``(4) perform such other functions related to environmental 
        laws, policies, and programs as the President may specify.
    ``(b) Nothing in this Act shall be construed to affect, alter, or 
limit the independence of independent regulatory commissions under the 
laws establishing such commissions. The policies, practices, and 
interpretations under this Act and the Environmental Quality 
Improvement Act of 1970 and other laws applicable to, or adopted by, 
such commissions or the Council on Environmental Quality before the 
date of the enactment of the National Environmental Policy Act 
Administrative Reorganization Amendments of 1993 shall continue in 
effect to the extent they are consistent with such independence and 
carry out the purposes of such Acts.
    ``(c)(1) The Director, subject to paragraph (2), shall--
            ``(A) review and appraise the various programs and 
        activities of the Federal Government in light of the policy set 
        forth in title I for the purpose of determining the extent to 
        which such programs and activities are contributing to the 
        achievement of such policy and make recommendations to the 
        President with respect thereto;
            ``(B) coordinate or facilitate the development of 
        recommendations to the President regarding national policies to 
        foster and promote the improvement of environmental quality to 
        meet the conservation, social, economic, health, and other 
        requirements and goals of the Nation; and
            ``(C) coordinate or facilitate the development of such 
        studies, reports thereon, and recommendations with respect to 
        matters of policy and legislation, as the President may 
        request.
    ``(2) The President may transfer to another official in the 
Executive Office of the President, by Executive order, any function of 
the Director under this subsection.
    ``(d)(1) The Director, subject to paragraph (2), shall--
            ``(A) assist Federal agencies and departments in appraising 
        the effectiveness of existing and proposed facilities, 
        programs, policies, and activities of the Federal Government, 
        and those specific major projects designated by the President 
        which do not require individual project authorization by the 
        Congress, which affect environmental quality; and
            ``(B) assist in coordinating among Federal departments and 
        agencies those programs and activities which affect, protect, 
        and improve environmental quality.
    ``(2) The President may transfer to another official in the 
Executive Office of the President or to the head of any Federal agency, 
by Executive order, any function of the Director under this subsection.
    ``(e) The Director shall keep the appropriate Committees of the 
Senate and the House of Representatives informed of the actions, 
regulations, policies, and practices of the Office in carrying out the 
functions and other requirements of the Director and the Office under 
this Act (other than functions of the Director transferred in 
accordance with subsection (c)(2) or (d)(2)).
    ``Sec. 203. Referrals of interagency disagreements by the head of 
any Federal agency concerning proposed major Federal actions 
significantly affecting the quality of the human environment under 
section 102(2)(C) or concerning matters under section 309(b) of the 
Clean Air Act shall be made to the Office for mediation and, as 
appropriate, resolution by the President.''.

SEC. 3. TECHNICAL AND CONFORMING AMENDMENTS TO NEPA.

    Sections 203, 205, 207, and 208 of the National Environmental 
Policy Act of 1969, as in effect on the date of enactment of this Act, 
are redesignated in order as sections 204, 205, 206, and 207, 
respectively; such sections are each amended by striking ``Council'' 
and inserting ``Office'' each place it appears; and section 206 of such 
Act, as in effect on the day before the date of the enactment of this 
Act, is repealed.

SEC. 4. TECHNICAL AND CONFORMING AMENDMENTS TO THE ENVIRONMENTAL 
              QUALITY IMPROVEMENT ACT OF 1970.

    The Environmental Quality Improvement Act of 1970 (42 U.S.C. 4372 
et seq.) is amended--
            (1) in section 202(c) by--
                    (A) striking ``The purposes'' and all that follows 
                through ``(1) to'' and inserting ``the purpose of this 
                title is to''; and
                    (B) striking ``; and'' and all that follows through 
                the end of the section and inserting a period;
            (2) in section 203, by striking subsections (a) through (d) 
        and the designation for subsection (e);
            (3) by striking sections 204 and 205;
            (4) in section 206(a), by striking ``Office of 
        Environmental Quality Management Fund'' and inserting ``Office 
        of National Environmental Policy Act Compliance Management 
        Fund'';
            (5) by redesignating section 206 as section 204; and
            (6) by adding at the end the following:

                             ``definitions

    ``Sec. 205. In this title, each of the terms `Director' and 
`Office' has the meaning given that term in section 3 of the National 
Environmental Policy Act of 1969.''.

SEC. 5. ASSISTANCE FOR OFFICE OF NATIONAL ENVIRONMENTAL POLICY ACT 
              COMPLIANCE.

    The National Environmental Policy Act of 1969 (as amended by 
section 3) is amended by inserting after section 207 the following:
    ``Sec. 208. To assist in the timely performance of the functions of 
the Office, the Director may utilize personnel or otherwise obtain 
assistance from other entities in the Executive Office of the President 
or other Federal agencies, by mutual consent with the heads of those 
entities or agencies, to assist the Director in performing the 
functions of the Office.''.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    Section 209 of the National Environmental Policy Act of 1969 is 
amended to read as follows:
    ``Sec. 209. (a) There are authorized to be appropriated to the 
Director to carry out the functions of the Director under this or any 
other Act--
            ``(1) $1,000,000 for fiscal year 1994;
            ``(2) $1,100,000 for fiscal year 1995;
            ``(3) $1,200,000 for fiscal year 1996; and
            ``(4) $1,400,000 for fiscal year 1997.
    ``(b) Amounts appropriated to, or available for the use of, the 
Office or the Director shall remain available until expended.''.

SEC. 7. DEFINITIONS.

    The National Environmental Policy Act of 1969 is amended by 
inserting after section 2 (42 U.S.C. 4321) the following:
    ``Sec. 3. In this Act:
            ``(1) The term `Director' means the Director of the Office 
        of National Environmental Policy Act Compliance appointed under 
        section 201(b).
            ``(2) The term `Fund' means the Office of National 
        Environmental Policy Act Compliance Management Fund established 
        by section 204 of the Environmental Quality Improvement Act of 
        1970.
            ``(3) The term `Office' means the Office of National 
        Environmental Policy Act Compliance established by section 
        201(a).''.

SEC. 8. TRANSFER OF FUNCTIONS TO SECRETARY OF THE ENVIRONMENT.

    (a) Transfers.--There are transferred to the Secretary of the 
Environment--
            (1) the functions of the Council on Environmental Quality 
        under paragraphs (2), (5), (6), and (7) of section 204 of the 
        National Environmental Policy Act of 1969, as in effect on the 
        day before the date of the enactment of this Act; and
            (2) the functions of the Chairman of the Council on 
        Environmental Quality (as Director of the Office of 
        Environmental Quality) under paragraphs (3), (4), (6), and (7) 
        of section 203(d) of the Environmental Quality Improvement Act 
        of 1970, as in effect on the day before the date of the 
        enactment of this Act.
    (b) Construction.--The functions transferred to the Secretary of 
the Environment by this section or pursuant to any executive order 
issued pursuant to amendments made by this Act shall not be construed 
by anyone to affect, alter, change, or amend any other law or 
regulation administered by the Secretary or his or her delegate.
    (c) Accountability.--The Secretary of the Environment shall be 
accountable to the appropriate committees of the Senate and House of 
Representatives for all functions described in subsection (b).
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated to the Secretary such sums as may be necessary 
specifically to carry out the functions described in subsection (b) 
effectively and in a timely manner.

SEC. 9. TERMINATION OF COUNCIL ON ENVIRONMENTAL QUALITY AND OFFICE OF 
              ENVIRONMENTAL QUALITY.

    (a) Termination.--The Council on Environmental Quality and the 
Office of Environmental Quality are terminated.
    (b) References.--Reference to the Council on Environmental Quality, 
the Office of Environmental Quality, or any officer or employee of that 
council or that office in any other Federal law, Executive order, rule, 
regulation, or delegation of authority, or in any document of or 
relating to the Council on Environmental Quality--
            (1) with respect to functions that were vested in that 
        council or office on the day before the date of the enactment 
        of this Act and are vested in the Director of the Office of 
        National Environmental Policy Act Compliance Office by section 
        202 of the National Environmental Policy Act of 1969, as 
        amended by section 2 of this Act, is deemed to refer to the 
        Director of the Office of National Environmental Policy Act 
        Compliance or to such other official to whom such a function is 
        transferred in accordance with section 202(c)(2) or (d)(2) of 
        that Act, as appropriate; or
            (2) with regard to disputes, disagreements, and matters 
        described in sections 202(a)(2) and 203 of that Act, as amended 
        by section 2 of this Act, is deemed to refer to the Director of 
        the Office of National Environmental Policy Act Compliance or 
        to that office, as appropriate.
    (c) Savings Provisions.--
            (1) Continuation of orders, etc.--All orders, 
        determinations, rules, regulations, agreements, grants, 
        contracts, privileges, and other administrative actions--
                    (A) which have been issued, made, granted, or 
                allowed to become effective by the President, the 
                Council on Environmental Quality, or the Office of 
                Environmental Quality, in the performance of functions 
                of the Council on Environmental Quality or the Office 
                of Environmental Quality, or by a court of competent 
                jurisdiction with respect to those functions, and
                    (B) which are in effect on the date of the 
                enactment of this Act, or were final before that date 
                of enactment and are to become effective on or after 
                that date of enactment,
        shall continue in effect according to their terms until 
        modified, terminated, superseded, set aside, or revoked in 
        accordance with law by the President, the Director of the 
        Office of National Environmental Policy Act Compliance, any 
        other authorized official, a court of competent jurisdiction, 
        or operation of law.
            (2) Continuation of proceedings and applications.--The 
        provisions of this Act shall not affect any proceedings pending 
        before the Council on Environmental Quality on the date of the 
        enactment of this Act, but such proceedings shall be continued. 
        Orders shall be issued in such proceedings, appeals shall be 
        taken therefrom, and payments shall be made pursuant to such 
        orders, as if this Act had not been enacted, and orders issued 
        in any such proceedings shall continue in effect until 
        modified, terminated, superseded, or revoked by a duly 
        authorized official, by a court of competent jurisdiction, or 
        by operation of law. Nothing in this paragraph shall be 
        considered to prohibit the discontinuance or modification of 
        any such proceeding under the same terms and conditions and to 
        the same extent that such proceeding could have been 
        discontinued or modified if this Act had not been enacted.
            (3) Suits not affected.--The provisions of this section 
        shall not affect suits commenced before the date of the 
        enactment of this Act, and in all such suits, proceedings shall 
        be had, appeals taken, and judgments rendered in the same 
        manner and with the same effect as if this Act had not been 
        enacted.
            (4) Suits involving council or office.--No suit, action, or 
        other proceeding commenced by or against the Council on 
        Environmental Quality or the Office of Environmental Quality, 
        or by or against any individual in the official capacity of 
        such individual as an officer or employee of the Council or 
        that Office, shall abate by reason of the enactment of this 
        Act.
            (5) Rulemaking.--Any administrative action relating to the 
        preparation or promulgation of a regulation by the Council on 
        Environmental Quality shall be continued by the Director of the 
        Office of National Environmental Policy Act Compliance or the 
        President with the same effect as if this Act had not been 
        enacted.
            (6) Assets and interests.--The contracts, liabilities, 
        records, property, and other assets and interests of the 
        Council on Environmental Quality and the Office of 
        Environmental Quality shall, on and after the date of the 
        enactment of this Act, be considered to be the contracts, 
        liabilities, records, property, and other assets and interests 
        of the Office of National Environmental Policy Act Compliance.
    (d) Continuing Availability of Amounts.--Amounts available to the 
Council on Environmental Quality on the date of the enactment of this 
Act shall be available for use by the Director of the Office of 
National Environmental Policy Act Compliance.

SEC. 10. TECHNICAL AND CONFORMING AMENDMENTS.

    The National Environmental Policy Act of 1969 (42 U.S.C. 4321 et 
seq.) is amended--
            (1) in section 2 (42 U.S.C. 4321)--
                    (A) by inserting ``and'' after ``man;''; and
                    (B) by striking ``Nation;'' and all that follows 
                through the end of the section and inserting 
                ``Nation.'';
            (2) by striking ``Council on Environmental Quality'' each 
        place that term appears and inserting ``Director'';
            (3) in section 102(2)(B) (42 U.S.C. 4332(2)(B)) by striking 
        ``established by title II of this Act'';
            (4) in section 102(2)(G) (42 U.S.C. 4332(2)(G)) by 
        inserting ``and'' after the semicolon;
            (5) in section 102(2)(H) (42 U.S.C. 4332(2)(H)) by striking 
        ``; and'' and inserting a period;
            (6) by striking section 102(2)(I) (42 U.S.C. 4332(2)(I));
            (7) in section 205(1) (42 U.S.C. 4345(1)) by striking ``the 
        Citizen's'' and all that follows through ``and with''; and
            (8) in section 205(2) (42 U.S.C. 4345(2)) by striking ``the 
        Council's'' and inserting ``the Office's''.

                                 

HR 3484 IH----2
[EX A]: National Environmental Policy Act Administrative Reorganization Amendments of 1993 - Amends the National Environmental Policy Act of 1969 (the Act) to replace provisions regarding the Council on Environmental Quality with those establishing an Office of National Environmental Policy (NEPA) Compliance in the Executive Office of the President.  Requires the Office to be headed by a Director appointed by the President. 
Requires the Director to:  (1) promulgate regulations governing the implementation of the Act by all Federal agencies; (2) mediate interagency disputes; (3) monitor Federal agency implementation of the Act and regulations; and (4) perform other functions related to environmental laws, policies, and programs as specified by the President. 
Amends the Environmental Quality Improvement Act of 1970 to remove provisions regarding the Office of Environmental Quality. 
Authorizes appropriations for the Office of NEPA Compliance. 
Transfers certain duties of the Council, including making an annual report on the state of the environment, to the Secretary of the Environment.  Authorizes appropriations. 
Terminates the Council and the Office of Environmental Quality and transfers functions to the Office of NEPA Compliance.  Makes existing Council funds available for the Director.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Earned Income Credit Public 
Awareness Campaign Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) In 2001, the earned income credit provided over 
        $30,000,000,000 in tax relief to 18,500,000 low-income 
        taxpayers.
            (2) The earned income credit is the second largest program, 
        after Medicaid, that provides assistance to low-income 
        individuals combating poverty.
            (3) Data from the United States Census Bureau Current 
        Population Survey indicates that in 1999, the earned income 
        credit assisted 4,700,000 people, including 2,600,000 children 
        of low-income workers, to rise above the poverty line.
            (4) Each year, between 15 and 25 percent of those who are 
        eligible to receive the earned income credit fail to claim 
        their credit, either because they are unaware of it or cannot 
        obtain the assistance they may need to properly complete the 
        appropriate tax return.
            (5) Lack of education, language barriers, fear or 
        intimidation, limited financial resources, and unawareness of 
        the earned income credit all contribute to low-income families 
        and individuals not taking advantage of the credit.
            (6) The Taxpayer Advocate's Fiscal Year 2002 Annual Report 
        notes, ``The laws and regulations governing family status in 
        the Internal Revenue Code are numerous and complex. As a 
        result, taxpayers must often seek the service of paid tax 
        preparers to claim credits and benefits on returns. Low income 
        taxpayers are particularly susceptible to this need. They rely 
        extensively on paid preparers to assist in navigating the 
        intricacies of the Earned Income Tax Credit''.
            (7) 2002 Internal Revenue Service data indicates that 
        nearly 68 percent of earned income credit recipients pay 
        someone to prepare their tax returns, and fewer than 1 in 10 
        have their tax returns prepared for free by the Volunteer 
        Income Tax Assistance program.
            (8) An estimated $994,000,000 in earned income credit 
        refunds were paid by the taxpayer directly to tax preparers and 
        related businesses for costs associated with preparation, 
        filing, loans, and check cashing.
            (9) Many low-income families and individuals are 
        disproportionately disadvantaged in meeting the financial 
        obligation of hiring tax preparers and purchasing tax 
        preparation products.
            (10) According to the Taxpayer Advocate's Fiscal Year 2002 
        Annual Report, ``The Internal Revenue Service must undertake a 
        significant consumer education campaign so that low income 
        taxpayers are able to make informed choices between tax 
        preparers and tax preparation products''.
            (11) Increasing public awareness about the earned income 
        credit will lead to increased utilization of the credit by low-
        income families and individuals.

SEC. 3. EARNED INCOME TAX CREDIT AWARENESS CAMPAIGN.

    (a) Establishment of National Campaign.--The Commissioner of 
Internal Revenue (hereafter in this Act referred to as the 
``Commissioner'') shall establish and carry out a national public 
awareness campaign to educate Americans of the availability of the 
credit allowable under section 32 of the Internal Revenue Code of 1986 
(hereafter in this Act referred to as the ``earned income credit''.
    (b) Special Targeted Campaign.--In carrying out subsection (a), the 
Commissioner shall make special efforts to conduct outreach to--
            (1) low-income families and individuals;
            (2) students;
            (3) single parents;
            (4) businesses and corporations;
            (5) limited English proficient individuals;
            (6) transient workers; and
            (7) military personnel.
    (c) Educational Activities.--In carrying out subsection (a), the 
Commissioner shall make special efforts to--
            (1) produce and distribute educational materials to be 
        distributed nationwide to groups identified under subsection 
        (b);
            (2) conduct a targeted media campaign highlighting the 
        earned income tax credit;
            (3) encourage businesses and corporations to make available 
        and distribute educational materials produced under paragraph 
        (1) to their employees; and
            (4) make educational materials available to public 
        libraries, post offices, State agencies, and other public 
        locations where tax information and forms are readily available 
        or tax preparation services are offered.
    (d) Reports to Congress.--
            (1) Annual report.--Not later than 1 year after the date of 
        enactment of this Act, and annually thereafter, the 
        Commissioner shall submit to the Congress a report detailing 
        the activities carried out by the Commissioner under this 
        section and section 5 of this Act and recommendations for 
        amendments to this Act.

SEC. 4. EARNED INCOME TAX CREDIT STATE GRANT PROGRAM.

    (a) In General.--The Commissioner shall make grants to State 
agencies for the purposes of carrying out an earned income credit 
Statewide public awareness campaign in conjunction with the national 
campaign under section 3.
    (b) Allotments.--The Commission shall allot to each State for each 
fiscal year an amount which bears the same ratio to the amount 
appropriated to carry out subsection (a) for such fiscal year as the 
total amount of earned income credit claims made by residents in that 
State on returns filed during the second preceding fiscal year bears to 
the total amount of earned income credit claims on returns filed during 
such second preceding fiscal year.
    (c) Requirement of Matching Funds.--To be eligible to receive an 
allotment under this section, a State shall provide matching funds to a 
grant made available under this section.
    (d) Applications.--To be eligible to receive an allotment under 
this section, a State shall submit an application to the Commissioner 
at such time, in such manner, and containing such information as the 
Commissioner may require.
    (e) Accountability.--To be eligible to receive an allotment under 
this section, within 180 days of receiving an allotment, a State shall 
submit to the Commissioner a detailed report indicating steps taken by 
the State to implement subsection (a) of this section.
    (f) Funding.--No less than 25 percent and no more than 50 percent 
of the funds appropriated to carry out this Act shall be made available 
to carry out this section.

SEC. 5. AUTHORIZATION OF FUNDS.

    (a) In General.--There is authorized to be appropriated to the 
Internal Revenue Service $15,000,000 for each of fiscal years 2004 
through 2014.
    (b) Limitation of Administrative Expenses.--Not more than 3 percent 
of the funds appropriated to carry out this Act shall be spent on 
administrative costs of the Internal Revenue Service.
[EX A]:
Earned Income Credit Public Awareness Campaign Act - Directs the Commissioner of Internal Revenue to: (1) establish and carry out a national public awareness campaign to educate Americans of the availability of the earned income credit; and (2) make grants to State agencies to carry out earned income credit Statewide public awareness campaigns in conjunction with the national campaign.