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PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Retirement Security for Life Act of 
2004''.

SEC. 2. EXCLUSION FOR LIFETIME ANNUITY PAYMENTS.

    (a) Lifetime Annuity Payments Under Annuity Contracts.--Section 
72(b) of the Internal Revenue Code of 1986 (relating to exclusion 
ratio) is amended by adding at the end the following new paragraph:
            ``(5) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of lifetime annuity 
                payments received under one or more annuity contracts 
                in any taxable year, gross income shall not include 50 
                percent of the portion of lifetime annuity payments 
                otherwise includible (without regard to this paragraph) 
                in gross income under this section. For purposes of the 
                preceding sentence, the amount excludible from gross 
                income in any taxable year shall not exceed $20,000.
                    ``(B) Cost-of-living adjustment.--In the case of 
                taxable years beginning after December 31, 2005, the 
                $20,000 amount in subparagraph (A) shall be increased 
                by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2004' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                If any amount as increased under the preceding sentence 
                is not a multiple of $500, such amount shall be rounded 
                to the next lower multiple of $500.
                    ``(C) Application of paragraph.--Subparagraph (A) 
                shall not apply to--
                            ``(i) any amount received under an eligible 
                        deferred compensation plan (as defined in 
                        section 457(b)) or under a qualified retirement 
                        plan (as defined in section 4974(c)),
                            ``(ii) any amount paid under an annuity 
                        contract that is received by the beneficiary 
                        under the contract--
                                    ``(I) after the death of the 
                                annuitant in the case of payments 
                                described in subsection 
                                (c)(5)(A)(ii)(III), unless the 
                                beneficiary is the surviving spouse of 
                                the annuitant, or
                                    ``(II) after the death of the 
                                annuitant and joint annuitant in the 
                                case of payments described in 
                                subsection (c)(5)(A)(ii)(IV), unless 
                                the beneficiary is the surviving spouse 
                                of the last to die of the annuitant and 
                                the joint annuitant, or
                            ``(iii) any annuity contract that is a 
                        qualified funding asset (as defined in section 
                        130(d)), but without regard to whether there is 
                        a qualified assignment.
                    ``(D) Investment in the contract.--For purposes of 
                this section, the investment in the contract shall be 
                determined without regard to this paragraph.''.
    (b) Definitions.--Subsection (c) of section 72 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Lifetime annuity payment.--
                    ``(A) In general.--For purposes of subsection 
                (b)(5), the term `lifetime annuity payment' means any 
                amount received as an annuity under any portion of an 
                annuity contract, but only if--
                            ``(i) the only person (or persons in the 
                        case of payments described in subclause (II) or 
                        (IV) of clause (ii)) legally entitled (by 
                        operation of the contract, a trust, or other 
                        legally enforceable means) to receive such 
                        amount during the life of the annuitant or 
                        joint annuitant is such annuitant or joint 
                        annuitant, and
                            ``(ii) such amount is part of a series of 
                        substantially equal periodic payments made not 
                        less frequently than annually over--
                                    ``(I) the life of the annuitant,
                                    ``(II) the lives of the annuitant 
                                and a joint annuitant, but only if the 
                                annuitant is the spouse of the joint 
                                annuitant as of the annuity starting 
                                date or the difference in age between 
                                the annuitant and joint annuitant is 15 
                                years or less,
                                    ``(III) the life of the annuitant 
                                with a minimum period of payments or 
                                with a minimum amount that must be paid 
                                in any event, or
                                    ``(IV) the lives of the annuitant 
                                and a joint annuitant with a minimum 
                                period of payments or with a minimum 
                                amount that must be paid in any event, 
                                but only if the annuitant is the spouse 
                                of the joint annuitant as of the 
                                annuity starting date or the difference 
                                in age between the annuitant and joint 
                                annuitant is 15 years or less.
                            ``(iii) Exceptions.--For purposes of clause 
                        (ii), annuity payments shall not fail to be 
                        treated as part of a series of substantially 
                        equal periodic payments--
                                    ``(I) because the amount of the 
                                periodic payments may vary in 
                                accordance with investment experience, 
                                reallocations among investment options, 
                                actuarial gains or losses, cost of 
                                living indices, a constant percentage 
                                applied not less frequently than 
                                annually, or similar fluctuating 
                                criteria,
                                    ``(II) due to the existence of, or 
                                modification of the duration of, a 
                                provision in the contract permitting a 
                                lump sum withdrawal after the annuity 
                                starting date, or
                                    ``(III) because the period between 
                                each such payment is lengthened or 
                                shortened, but only if at all times 
                                such period is no longer than one 
                                calendar year.
                    ``(B) Annuity contract.--For purposes of 
                subparagraph (A) and subsections (b)(5) and (w), the 
                term `annuity contract' means a commercial annuity (as 
                defined by section 3405(e)(6)), other than an endowment 
                or life insurance contract.
                    ``(C) Minimum period of payments.--For purposes of 
                subparagraph (A), the term `minimum period of payments' 
                means a guaranteed term of payments that does not 
                exceed the greater of 10 years or--
                            ``(i) the life expectancy of the annuitant 
                        as of the annuity starting date, in the case of 
                        lifetime annuity payments described in 
                        subparagraph (A)(ii)(III), or
                            ``(ii) the life expectancy of the annuitant 
                        and joint annuitant as of the annuity starting 
                        date, in the case of lifetime annuity payments 
                        described in subparagraph (A)(ii)(IV).
                For purposes of this subparagraph, life expectancy 
                shall be computed with reference to the tables 
                prescribed by the Secretary under paragraph (3). For 
                purposes of subsection (w)(1)(C)(ii), the permissible 
                minimum period of payments shall be determined as of 
                the annuity starting date and reduced by one for each 
                subsequent year.
                    ``(D) Minimum amount that must be paid in any 
                event.--For purposes of subparagraph (A), the term 
                `minimum amount that must be paid in any event' means 
                an amount payable to the designated beneficiary under 
                an annuity contract that is in the nature of a refund 
                and does not exceed the greater of the amount applied 
                to produce the lifetime annuity payments under the 
                contract or the amount, if any, available for 
                withdrawal under the contract on the date of death.''.
    (c) Recapture Tax for Lifetime Annuity Payments.--Section 72 of the 
Internal Revenue Code of 1986 is amended by redesignating subsection 
(w) as subsection (x) and by inserting after subsection (v) the 
following new subsection:
    ``(w) Recapture Tax for Modifications to or Reductions in Lifetime 
Annuity Payments.--
            ``(1) In general.--If any amount received under an annuity 
        contract is excluded from income by reason of subsection (b)(5) 
        (relating to lifetime annuity payments), and--
                    ``(A) the series of payments under such contract is 
                subsequently modified so any future payments are not 
                lifetime annuity payments,
                    ``(B) after the date of receipt of the first 
                lifetime annuity payment under the contract an 
                annuitant receives a lump sum and thereafter is to 
                receive annuity payments in a reduced amount under the 
                contract, or
                    ``(C) after the date of receipt of the first 
                lifetime annuity payment under the contract the dollar 
                amount of any subsequent annuity payment is reduced and 
                a lump sum is not paid in connection with the 
                reduction, unless such reduction is--
                            ``(i) due to an event described in 
                        subsection (c)(5)(A)(iii), or
                            ``(ii) due to the addition of, or increase 
                        in, a minimum period of payments within the 
                        meaning of subsection (c)(5)(C) or a minimum 
                        amount that must be paid in any event (within 
                        the meaning of subsection (c)(5)(D)),
        then gross income for the first taxable year in which such 
        modification or reduction occurs shall be increased by the 
        recapture amount.
            ``(2) Recapture amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the recapture amount shall be the amount, determined 
                under rules prescribed by the Secretary, equal to the 
                amount that (but for subsection (b)(5)) would have been 
                includible in the taxpayer's gross income if the 
                modification or reduction described in paragraph (1) 
                had been in effect at all times, plus interest for the 
                deferral period at the underpayment rate established by 
                section 6621.
                    ``(B) Deferral period.--For purposes of this 
                subsection, the term `deferral period' means the period 
                beginning with the taxable year in which (without 
                regard to subsection (b)(5)) the payment would have 
                been includible in gross income and ending with the 
                taxable year in which the modification described in 
                paragraph (1) occurs.
            ``(3) Exceptions to recapture tax.--Paragraph (1) shall not 
        apply in the case of any modification or reduction that occurs 
        because an annuitant--
                    ``(A) dies or becomes disabled (within the meaning 
                of subsection (m)(7)),
                    ``(B) becomes a chronically ill individual within 
                the meaning of section 7702B(c)(2), or
                    ``(C) encounters hardship.''.
    (d) Lifetime Distributions of Life Insurance Death Benefits.--
            (1) In general.--Section 101(d) of the Internal Revenue 
        Code of 1986 (relating to payment of life insurance proceeds at 
        a date later than death) is amended by adding at the end the 
        following new paragraph:
            ``(4) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of amounts to which 
                this subsection applies, gross income shall not include 
                the lesser of--
                            ``(i) 50 percent of the portion of lifetime 
                        annuity payments otherwise includible in gross 
                        income under this section (determined without 
                        regard to this paragraph), or
                            ``(ii) the amount in effect under section 
                        72(b)(5).
                    ``(B) Rules of section 72(b)(5) to apply.--For 
                purposes of this paragraph, rules similar to the rules 
                of section 72(b)(5) and section 72(w) shall apply, 
                substituting the term `beneficiary of the life 
                insurance contract' for the term `annuitant' wherever 
                it appears, and substituting the term `life insurance 
                contract' for the term `annuity contract' wherever it 
                appears.''.
            (2) Conforming amendment.--Section 101(d)(1) of such Code 
        is amended by inserting ``or paragraph (4)'' after ``to the 
        extent not excluded by the preceding sentence''.
    (e) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to amounts received in calendar years beginning after the 
        date of the enactment of this Act.
            (2) Special rule for existing contracts.--In the case of a 
        contract in force on the date of the enactment of this Act that 
        does not satisfy the requirements of section 72(c)(5)(A) of the 
        Internal Revenue Code of 1986 (as added by this section), or 
        requirements similar to such section 72(c)(5)(A) in the case of 
        a life insurance contract), any modification to such contract 
        (including a change in ownership) or to the payments thereunder 
        that is made to satisfy the requirements of such section (or 
        similar requirements) shall not result in the recognition of 
        any gain or loss, any amount being included in gross income, or 
        any addition to tax that otherwise might result from such 
        modification, but only if the modification is completed prior 
        to the date that is 2 years after the date of the enactment of 
        this Act.

SOLUTION: Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.

PROBLEM: SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Camp Safety Act of 2005''.

SEC. 2. REQUIREMENT FOR ORGANIZED CAMPS TO CONTINUE MINIMUM-WAGE-EXEMPT 
              STATUS.

     Section 13(a) of the Fair Labor Standards Act of 1938 (29 U.S.C. 
213(a)) is amended--
            (1) in paragraph (3), by inserting ``(subject to paragraph 
        (18))'' after ``organized camp'';
            (2) in paragraph (17), by striking the period at the end 
        and inserting ``; or''; and
            (3) by adding at the end the following new paragraph:
            ``(18) an organized camp under paragraph (3), if such 
        camp--
                    ``(A) provides personal health, first aid and 
                medical services, health supervision, and maintenance 
                of camp-related health records for campers;
                    ``(B) adheres to standards for food preparation 
                safety that are as protective or more protective than 
                such standards recommended by the Food and Drug 
                Administration;
                    ``(C) adheres to applicable State and local 
                standards regarding--
                            ``(i) fire and building safety relating to 
                        the buildings and the occupants of buildings 
                        used by such camp; and
                            ``(ii) sanitation relating to camp 
                        personnel, buildings, and grounds;
                    ``(D) reports annually to the Secretary, on a date 
                prescribed by the Secretary, all incidents resulting in 
                death, injury, or illness, other than minor injuries 
                which require only first aid treatment and which do not 
                involve medical treatment, loss of consciousness, 
                restriction of activity or motion, or premature 
                termination of a camper's term at the camp;
                    ``(E) provides access to the Secretary for 
                inspection or investigation of such camp under section 
                3 of the Camp Safety Act of 2005;
                    ``(F)(i) conducts criminal background checks of all 
                camp employees for convictions under Federal and State 
                laws;
                    ``(ii) maintains a record of such checks for at 
                least 6 months after the date of termination of such an 
                employee's employment; and
                    ``(iii) makes such records available to the 
                Secretary upon the request of the Secretary; and
                    ``(G) maintains a ratio of at least 1 lifeguard for 
                every 30 camper swimmers.''.

SEC. 3. ENFORCEMENT BY SECRETARY OF LABOR.

    (a) In General.--The Secretary of Labor shall monitor and enforce 
compliance of organized camps subject to section 13(a)(18) of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 213(a)(18)). In monitoring and 
enforcing such compliance, the Secretary shall--
            (1) implement a system for the routine reporting of 
        fatalities and serious injuries or illnesses;
            (2) implement procedures for conducting inspection and 
        verifying information provided to the Secretary by such camps;
            (3) investigate complaints received regarding such camps;
            (4) require appropriate training, including knowledge of 
        outdoor camping, for camp inspectors; and
            (5) compile statistics based on the information in the 
        reports required to be submitted by such camps under section 
        13(a)(18)(C) of such Act (29 U.S.C. 213(a)(18)(C)); and
            (6) based at least in part on the statistics compiled under 
        subparagraph (C), determine the areas in which additional 
        safety standards are necessary and prescribe appropriate 
        regulations.
    (b) Investigative Authority.--In monitoring and enforcing 
compliance under subsection (a), the Secretary of Labor may--
            (1) enter and inspect such a camp and its records, question 
        the employees of such camp, and investigate facts, conditions, 
        practices, or other matters, to the extent the Secretary deems 
        necessary or appropriate; and
            (2) administer oaths and examine witnesses under oath, 
        issue subpoenas, and compel the attendance of witnesses and 
        other relevant records.

SEC. 4. EFFECT ON STATE LAW.

    (a) Equal or Greater Protection Under State Law.--Section 13(a)(18) 
of the Fair Labor Standards Act of 1938 (29 U.S.C. 213(a)(18)) preempts 
a State's laws regarding camp safety, unless the Secretary of Labor 
determines that such State's laws provide substantially the same, or 
greater, protection for campers as such section, but such State's laws 
are only preempted to the extent that the Secretary determines that 
they provide lesser protection for campers than such section.
    (b) Judicial Review of Determination by Secretary.--A State 
aggrieved by a determination under subsection (a) may bring an action 
in an appropriate United States district court for review of such 
determination.
    (c) Effect of Compliance With Equivalent State Law.--A person that 
complies with a State law which the Secretary of Labor has determined 
under subsection (a) provides substantially the same, or greater, 
protection for campers as section 13(a)(18) of the Fair Labor Standards 
Act of 1938 (29 U.S.C. 213(a)(18)) shall be deemed to have complied 
with the requirements of such section.

SOLUTION: Camp Safety Act of 2005 - Amends the Fair Labor Standards Act of 1938 to require organized camps to comply with specified health and safety standards as a condition for their exemption from minimum wage requirements.

Directs the Secretary of Labor to monitor and enforce such compliance. Preempts State laws only to the extent that they provide lesser protection for campers.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting Our Seniors COLA Act of 
2011''.

SEC. 2. RELIEF PAYMENTS FOR NON-COLA YEARS TO RECIPIENTS OF SOCIAL 
              SECURITY, SUPPLEMENTAL SECURITY INCOME, RAILROAD 
              RETIREMENT BENEFITS, AND VETERANS DISABILITY COMPENSATION 
              OR PENSION BENEFITS.

    (a) Authority To Make Payments.--
            (1) Eligibility.--
                    (A) In general.--For each non-COLA year of a 
                program providing benefit payments described in clause 
                (i), (ii), or (iii) of subparagraph (C) or in 
                subparagraph (D), the Secretary of the Treasury shall 
                disburse a cash payment equal to the applicable dollar 
                amount for such non-COLA year to each individual who, 
                for any month during such year, is entitled to such a 
                benefit payment under such program.
                    (B) Definitions.--For purposes of this section--
                            (i) Non-COLA year.--The term ``non-COLA 
                        year'' means, in connection with a program 
                        referred to in subparagraph (A), a 12-month 
                        period, ending with or during any calendar year 
                        after 2009, for which--
                                    (I) a cost-of-living adjustment is 
                                generally provided under such program 
                                in relation to an index; and
                                    (II) such an adjustment does not 
                                take effect by reason of the 
                                performance of such index.
                            (ii) Applicable dollar amount.--The term 
                        ``applicable dollar amount'' for a non-COLA 
                        year is--
                                    (I) in the case of a non-COLA year 
                                ending with or during 2010 or 2011 and 
                                in the case of a later non-COLA year 
                                which is not immediately preceded by a 
                                non-COLA year, $250; and
                                    (II) in the case of a non-COLA year 
                                ending after 2011 which is immediately 
                                preceded by a non-COLA year, the 
                                applicable dollar amount in effect 
                                under this clause for such preceding 
                                non-COLA year, plus $50.
                    (C) Benefit payment described.--For purposes of 
                subparagraph (A)--
                            (i) Title ii benefit.--A benefit payment 
                        described in this clause is a monthly insurance 
                        benefit payable (without regard to sections 
                        202(j)(1) and 223(b) of the Social Security Act 
                        (42 U.S.C. 402(j)(1), 423(b)) under--
                                    (I) section 202(a) of such Act (42 
                                U.S.C. 402(a));
                                    (II) section 202(b) of such Act (42 
                                U.S.C. 402(b));
                                    (III) section 202(c) of such Act 
                                (42 U.S.C. 402(c));
                                    (IV) section 202(d)(1)(B)(ii) of 
                                such Act (42 U.S.C. 402(d)(1)(B)(ii));
                                    (V) section 202(e) of such Act (42 
                                U.S.C. 402(e));
                                    (VI) section 202(f) of such Act (42 
                                U.S.C. 402(f));
                                    (VII) section 202(g) of such Act 
                                (42 U.S.C. 402(g));
                                    (VIII) section 202(h) of such Act 
                                (42 U.S.C. 402(h));
                                    (IX) section 223(a) of such Act (42 
                                U.S.C. 423(a));
                                    (X) section 227 of such Act (42 
                                U.S.C. 427); or
                                    (XI) section 228 of such Act (42 
                                U.S.C. 428).
                            (ii) Railroad retirement benefit.--A 
                        benefit payment described in this clause is a 
                        monthly annuity or pension payment payable 
                        (without regard to section 5(a)(ii) of the 
                        Railroad Retirement Act of 1974 (45 U.S.C. 
                        231d(a)(ii))) under--
                                    (I) section 2(a)(1) of such Act (45 
                                U.S.C. 231a(a)(1));
                                    (II) section 2(c) of such Act (45 
                                U.S.C. 231a(c));
                                    (III) section 2(d)(1)(i) of such 
                                Act (45 U.S.C. 231a(d)(1)(i));
                                    (IV) section 2(d)(1)(ii) of such 
                                Act (45 U.S.C. 231a(d)(1)(ii));
                                    (V) section 2(d)(1)(iii)(C) of such 
                                Act to an adult disabled child (45 
                                U.S.C. 231a(d)(1)(iii)(C));
                                    (VI) section 2(d)(1)(iv) of such 
                                Act (45 U.S.C. 231a(d)(1)(iv));
                                    (VII) section 2(d)(1)(v) of such 
                                Act (45 U.S.C. 231a(d)(1)(v)); or
                                    (VIII) section 7(b)(2) of such Act 
                                (45 U.S.C. 231f(b)(2)) with respect to 
                                any of the benefit payments described 
                                in clause (i) of this subparagraph.
                            (iii) Veterans benefit.--A benefit payment 
                        described in this clause is a compensation or 
                        pension payment payable under--
                                    (I) section 1110, 1117, 1121, 1131, 
                                1141, or 1151 of title 38, United 
                                States Code;
                                    (II) section 1310, 1312, 1313, 
                                1315, 1316, or 1318 of title 38, United 
                                States Code;
                                    (III) section 1513, 1521, 1533, 
                                1536, 1537, 1541, 1542, or 1562 of 
                                title 38, United States Code; or
                                    (IV) section 1805, 1815, or 1821 of 
                                title 38, United States Code,
                        to a veteran, surviving spouse, child, or 
                        parent as described in paragraph (2), (3), 
                        (4)(A)(ii), or (5) of section 101, title 38, 
                        United States Code, who received that benefit 
                        during any month within the 3 month period 
                        ending with the month which ends prior to the 
                        month that includes the date of the enactment 
                        of this Act.
                    (D) SSI cash benefit described.--An SSI cash 
                benefit described in this subparagraph is a cash 
                benefit payable under section 1611 (other than under 
                subsection (e)(1)(B) of such section) or 1619(a) of the 
                Social Security Act (42 U.S.C. 1382, 1382h).
            (2) Requirement.--A payment shall be made under paragraph 
        (1) in connection with a non-COLA year only to individuals who 
        reside in 1 of the 50 States, the District of Columbia, Puerto 
        Rico, Guam, the United States Virgin Islands, American Samoa, 
        or the Northern Mariana Islands. For purposes of the preceding 
        sentence, the determination of the individual's residence shall 
        be based on the current address of record as of the beginning 
        of the non-COLA year under a program specified in paragraph 
        (1).
            (3) No double payments.--An individual shall be paid only 1 
        payment under this section, regardless of whether the 
        individual is entitled to, or eligible for, more than 1 benefit 
        or cash payment described in paragraph (1).
            (4) Limitation.--A payment under this section shall not be 
        made in connection with a non-COLA year--
                    (A) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(C)(i) or paragraph 
                (1)(C)(ii)(VIII) if, for the last month of such 
                individual's entitlement in the non-COLA year, such 
                individual's benefit under such paragraph was not 
                payable by reason of subsection (x) or (y) of section 
                202 of the Social Security Act (42 U.S.C. 402) or 
                section 1129A of such Act (42 U.S.C. 1320a-8a);
                    (B) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(C)(iii) if, for the 
                last month of such individual's entitlement in the non-
                COLA year, such individual's benefit under such 
                paragraph was not payable, or was reduced, by reason of 
                section 1505, 5313, or 5313B of title 38, United States 
                Code;
                    (C) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(D) if, for last 
                month of such individual's entitlement in the non-COLA 
                year, such individual's benefit under such paragraph 
                was not payable by reason of subsection (e)(1)(A) or 
                (e)(4) of section 1611 (42 U.S.C. 1382) or section 
                1129A of such Act (42 U.S.C. 1320a-8a); or
                    (D) in the case of any individual whose date of 
                death occurs before the date on which the individual is 
                certified under subsection (b) to receive a payment 
                under this section.
            (5) Timing and manner of payments.--The Secretary of the 
        Treasury shall commence disbursing payments under this section 
        with respect to a non-COLA year--
                    (A) in the case of a non-COLA year ending with or 
                during 2010 or 2011, not later than 90 days after the 
                date of the enactment of this Act; and
                    (B) in the case of a non-COLA year ending after 
                2010, at the earliest practicable date but in no event 
                later than 90 days after the later of the date of the 
                enactment of this Act or the end of such non-COLA year.
        The Secretary of the Treasury may disburse any payment 
        electronically to an individual in such manner as if such 
        payment was a benefit payment or cash benefit to such 
        individual under the applicable program described in 
        subparagraph (C) or (D) of paragraph (1).
    (b) Identification of Recipients.--The Commissioner of Social 
Security, the Railroad Retirement Board, and the Secretary of Veterans 
Affairs shall certify the individuals entitled to receive payments 
under this section and provide the Secretary of the Treasury with the 
information needed to disburse such payments. A certification of an 
individual shall be unaffected by any subsequent determination or 
redetermination of the individual's entitlement to, or eligibility for, 
a benefit specified in subparagraph (C) or (D) of subsection (a)(1).
    (c) Treatment of Payments.--
            (1) Payment to be disregarded for purposes of all federal 
        and federally assisted programs.--A payment under subsection 
        (a) shall not be regarded as income and shall not be regarded 
        as a resource for the month of receipt and the following 9 
        months, for purposes of determining the eligibility of the 
        recipient (or the recipient's spouse or family) for benefits or 
        assistance, or the amount or extent of benefits or assistance, 
        under any Federal program or under any State or local program 
        financed in whole or in part with Federal funds.
            (2) Payment not considered income for purposes of 
        taxation.--A payment under subsection (a) shall not be 
        considered as gross income for purposes of the Internal Revenue 
        Code of 1986.
            (3) Payments protected from assignment.--The provisions of 
        sections 207 and 1631(d)(1) of the Social Security Act (42 
        U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad 
        Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of 
        title 38, United States Code, shall apply to any payment made 
        under subsection (a) as if such payment was a benefit payment 
        or cash benefit to such individual under the applicable program 
        described in subparagraph (C) or (D) of subsection (a)(1).
            (4) Payments subject to offset.--Notwithstanding paragraph 
        (3), for purposes of section 3716 of title 31, United States 
        Code, any payment made under this section shall not be 
        considered a benefit payment or cash benefit made under the 
        applicable program described in subparagraph (C) or (D) of 
        subsection (a)(1) and all amounts paid shall be subject to 
        offset to collect delinquent debts.
    (d) Payment to Representative Payees and Fiduciaries.--
            (1) In general.--In any case in which an individual who is 
        entitled to a payment under subsection (a) and whose benefit 
        payment or cash benefit described in paragraph (1) of that 
        subsection is paid to a representative payee or fiduciary, the 
        payment under subsection (a) shall be made to the individual's 
        representative payee or fiduciary and the entire payment shall 
        be used only for the benefit of the individual who is entitled 
        to the payment.
            (2) Applicability.--
                    (A) Payment on the basis of a title ii or ssi 
                benefit.--Section 1129(a)(3) of the Social Security Act 
                (42 U.S.C. 1320a-8(a)(3)) shall apply to any payment 
                made on the basis of an entitlement to a benefit 
                specified in paragraph (1)(C)(i) or (1)(D) of 
                subsection (a) in the same manner as such section 
                applies to a payment under title II or XVI of such Act.
                    (B) Payment on the basis of a railroad retirement 
                benefit.--Section 13 of the Railroad Retirement Act (45 
                U.S.C. 231l) shall apply to any payment made on the 
                basis of an entitlement to a benefit specified in 
                paragraph (1)(C)(ii) of subsection (a) in the same 
                manner as such section applies to a payment under such 
                Act.
                    (C) Payment on the basis of a veterans benefit.--
                Sections 5502, 6106, and 6108 of title 38, United 
                States Code, shall apply to any payment made on the 
                basis of an entitlement to a benefit specified in 
                paragraph (1)(C)(iii) of subsection (a) in the same 
                manner as those sections apply to a payment under that 
                title.
    (e) Appropriation.--Out of any sums in the Treasury of the United 
States not otherwise appropriated, the following sums are appropriated 
for each fiscal year beginning on or after October 1, 2011, to remain 
available until expended, to carry out this section:
            (1) For the Secretary of the Treasury, such sums as may be 
        necessary for administrative costs incurred in carrying out 
        this section.
            (2) For the Commissioner of Social Security--
                    (A) such sums as may be necessary for payments to 
                individuals certified by the Commissioner of Social 
                Security as entitled to receive a payment under this 
                section; and
                    (B) such sums as may be certified by the 
                Commissioner to the Secretary of the Treasury for the 
                Social Security Administration's Limitation on 
                Administrative Expenses as necessary for administrative 
                costs incurred in carrying out this section.
            (3) For the Railroad Retirement Board--
                    (A) such sums as may be necessary for payments to 
                individuals certified by the Railroad Retirement Board 
                as entitled to receive a payment under this section; 
                and
                    (B) such sums as may be certified by the Board to 
                the Secretary of the Treasury for the Railroad 
                Retirement Board's Limitation on Administration as 
                necessary for administrative costs incurred in carrying 
                out this section.
            (4)(A) For the Secretary of Veterans Affairs--
                            (i) such sums as may be necessary for the 
                        Compensation and Pensions account, for payments 
                        to individuals certified by the Secretary of 
                        Veterans Affairs as entitled to receive a 
                        payment under this section; and
                            (ii) such sums as may be certified by the 
                        Secretary of Veterans Affairs to the Secretary 
                        of the Treasury for the Information Systems 
                        Technology account and for the General 
                        Operating Expenses account as necessary for 
                        administrative costs incurred in carrying out 
                        this section.
            (B) The Department of Veterans Affairs Compensation and 
        Pensions account shall hereinafter be available for payments 
        authorized under subsection (a)(1)(A) to individuals entitled 
        to a benefit payment described in subsection (a)(1)(C)(iii).

SOLUTION:
Seniors Protection Act of 2011 - Directs the Secretary of the Treasury, for each non-cost-of-living (non-COLA) year, to disburse a cash payment to recipients of Social Security, Supplemental Security Income (SSI) under title XVI of the Social Security Act, railroad retirement benefits, and veterans disability compensation or pension benefits.

Defines a non-COLA year as a 12-month period for which: (1) a cost-of-living adjustment is generally provided under the pertinent program in relation to an index; but (2) such an adjustment does not take effect by reason of the performance of that index.

Makes $250 the payment for any non-COLA year: (1) ending with or during 2011 or 2011, and (2) any non-COLA year not immediately preceded by another non-COLA year.

Makes the payment for any non-COLA year ending after 2011 which is immediately preceded by another non-COLA year the same as the payment for that immediately preceding non-COLA year, plus $50.