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SECTION 1. INADMISSIBILITY OF ALIENS SUPPORTING INTERNATIONAL CHILD 
              ABDUCTORS AND RELATIVES OF SUCH ABDUCTORS.

    (a) In General.--Section 212(a)(10)(C)(ii) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(10)(C)(ii)) is amended--
            (1) in subclause (I), by striking the comma at the end and 
        inserting a semicolon;
            (2) in subclause (II), by striking ``, or'' at the end and 
        inserting a semicolon;
            (3) by amending subclause (III) to read as follows:
                                    ``(III) is a spouse (other than the 
                                spouse who is the parent of the 
                                abducted child), child (other than the 
                                abducted child), parent, sibling, 
                                cousin, uncle, aunt, nephew, niece, or 
                                grandparent of an alien described in 
                                clause (i), is an agent of such an 
                                alien, or is a principal employing such 
                                an alien as an agent, if such person 
                                has been designated by the Secretary of 
                                State at the Secretary's sole and 
                                unreviewable discretion; or'' and
            (4) by adding at the end the following:
                                    ``(IV) is a spouse of the abducted 
                                child described in clause (i), if such 
                                person has been designated by the 
                                Secretary of State at the Secretary's 
                                sole and unreviewable discretion,
                        is inadmissible until such child is surrendered 
                        to the person granted custody by the order 
                        described in that clause, and such custodian 
                        and child are permitted to return to the United 
                        States or such custodian's place of 
                        residence.''.
    (b) Identification of Aliens Supporting Abductors and Relatives of 
Abductors; Notice to Custodial Parents and Guardians; Annual Report; 
Definitions.--Section 212(a)(10)(C) of the Immigration and Nationality 
Act (8 U.S.C. 1182(a)(10)(C)) is amended by adding at the end the 
following:
                            ``(iv) Identification of aliens supporting 
                        abductors and relatives of abductors.--In all 
                        instances in which an alien commits an act 
                        described in clause (i), the Secretary of State 
                        shall take appropriate action to identify the 
                        individuals who are inadmissible under clause 
                        (ii).
                            ``(v) Notice to custodial parents and 
                        guardians.--In all instances in which an alien 
                        commits an act described in clause (i), the 
                        Secretary of State shall, upon request of the 
                        person granted custody of the child concerned, 
                        inform the person of whether, and when, any 
                        individual who is inadmissible under clause 
                        (ii) by reason of such act has been issued a 
                        visa or otherwise authorized to enter the 
                        United States.
                            ``(vi) Annual report.--The Secretary of 
                        State annually shall submit to the Committee on 
                        International Relations, the Committee on 
                        Government Reform, and the Committee on the 
                        Judiciary of the United States House of 
                        Representatives, and the Committee on Foreign 
                        Relations, the Committee on Governmental 
                        Affairs, and the Committee on the Judiciary of 
                        the United States Senate, a report that 
                        provides, with respect to the preceding year, 
                        an accounting of the number of cases known to 
                        the Secretary of State, disaggregated according 
                        to the nationality of the alien concerned--
                                    ``(I) in which an authority under 
                                this subparagraph was exercised (and 
                                with respect to each such case, the 
                                specific ground for inadmissibility 
                                shall be specified); and
                                    ``(II) in which an authority under 
                                this subparagraph has not been 
                                exercised but in which an alien, after 
                                entry of an order by a court in the 
                                United States granting custody to a 
                                person of a United States citizen 
                                child, detained or retained the child, 
                                or withheld custody of the child, 
                                outside the United States from the 
                                person granted custody by that order.
                            ``(vii) Definitions.--For purposes of this 
                        subparagraph--
                                    ``(I) the term `child' means an 
                                individual who was a child at the time 
                                the individual was detained or 
                                retained, or at the time custody of the 
                                individual was withheld, as described 
                                in clause (i), regardless of the age or 
                                marital status of the individual after 
                                such time; and
                                    ``(II) the term `sibling' includes 
                                a step-sibling or half-sibling.''.
Amends the Immigration and Nationality Act to prohibit the U.S. admission of aliens supporting international child abductors and relatives of such abductors until the child is surrendered to the legal custodian and such child and custodian are permitted to return to the United States or the custodian's residence. (Currently such prohibition applies to relatives of abductors.) Expands the scope of "relatives" to include cousins, uncles, aunts, nephews, nieces, and grandparents. Includes the spouse of the abducted child within such prohibition.Directs the Secretary of State to: (1) identify inadmissible aliens supporting child abductors and relatives of abductors; and (2) provide notice, upon request, to custodial parents and guardians if such an alien has been authorized to enter the United States.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senator Paul Simon Water for the 
Poor Enhancement Act of 2008''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The Senator Paul Simon Water for the Poor Act of 2005 
        (Public Law 109-121)--
                    (A) makes access to safe water and sanitation for 
                developing countries a specific policy objective of 
                United States foreign assistance programs;
                    (B) requires the Secretary of State to--
                            (i) develop a strategy to elevate the role 
                        of water and sanitation policy; and
                            (ii) improve the effectiveness of United 
                        States assistance programs undertaken in 
                        support of that strategy;
                    (C) codifies Target 10 of the United Nations 
                Millennium Development Goals; and
                    (D) seeks to reduce the proportion of people who 
                are unable to reach or afford safe drinking water and 
                basic sanitation by 50 percent by 2015.
            (2) On December 20, 2006, the United Nations General 
        Assembly, in GA Resolution 61/192, declared 2008 as the 
        International Year of Sanitation, in recognition of the impact 
        of sanitation on public health, poverty reduction, economic and 
        social development, and the environment.
            (3) On August 1, 2008, Congress passed H. Con. Res. 318, 
        which--
                    (A) supports the goals and ideals of the 
                International Year of Sanitation; and
                    (B) recognizes the importance of sanitation on 
                public health, poverty reduction, economic and social 
                development, and the environment.
            (4) While progress is being made on safe water and 
        sanitation efforts--
                    (A) more than 884,000,000 people throughout the 
                world lack access to safe drinking water; and
                    (B) 2 of every 5 people in the world do not have 
                access to basic sanitation services.
            (5) The health consequences of unsafe drinking water and 
        poor sanitation are staggering, accounting for--
                    (A) nearly 10 percent of the global burden of 
                disease; and
                    (B) more than 2,000,000 deaths each year.
            (6) The effects of climate change are expected to produce 
        severe consequences for water availability and resource 
        management in the future, with 2,800,000,000 people in more 
        than 48 countries expected to face severe and chronic water 
        shortages by 2025.
            (7) The impact of water scarcity on conflict and 
        instability is evident in many parts of the world, including 
        the Darfur region of Sudan, where demand for water resources 
        has contributed to armed conflict between nomadic ethnic groups 
        and local farming communities.
            (8) In order to further the United States contribution to 
        safe water and sanitation efforts, it is necessary to--
                    (A) expand foreign assistance capacity to address 
                the challenges described in this section; and
                    (B) represent issues related to water and 
                sanitation at the highest levels of United States 
                foreign assistance deliberations, including 
                deliberations related to issues of global health, food 
                security, the environment, global warming, and maternal 
                and child mortality.

SEC. 3. PURPOSE.

    The purpose of this Act is to enhance the capacity of the United 
States Government to fully implement the Senator Paul Simon Water for 
the Poor Act of 2005 (Public Law 109-121).

SEC. 4. DEVELOPING UNITED STATES GOVERNMENT CAPACITY.

    Section 135 of the Foreign Assistance Act of 1961 (22 U.S.C. 2151h) 
is amended by adding at the end the following:
    ``(e) Office of Water.--
            ``(1) Establishment.--To carry out the purposes of 
        subsection (a), the Administrator of the United States Agency 
        for International Development shall establish the Office of 
        Water.
            ``(2) Leadership.--The Office of Water shall be headed by 
        an Assistant Administrator for Safe Water and Sanitation, who 
        shall report directly to the Administrator.
            ``(3) Duties.--The Assistant Administrator shall--
                    ``(A) implement this section and the Senator Paul 
                Simon Water for the Poor Act of 2005 (Public Law 109-
                121); and
                    ``(B) place primary emphasis on providing safe, 
                affordable, and sustainable drinking water, sanitation, 
                and hygiene.
    ``(f) Bureau of International Water.--
            ``(1) Establishment.--To increase the capacity of the 
        Department of State to address international issues regarding 
        safe water, sanitation, and other international water programs, 
        the Secretary of State shall establish the Bureau for 
        International Water within the Office of the Under Secretary 
        for Democracy and Global Affairs (referred to in this 
        subsection as the `Bureau').
            ``(2) Duties.--The Bureau shall--
                    ``(A) oversee and coordinate the diplomatic policy 
                of the United States Government with respect to global 
                freshwater issues, including--
                            ``(i) access to safe drinking water and 
                        sanitation;
                            ``(ii) river basin and watershed 
                        management;
                            ``(iii) transboundary conflict;
                            ``(iv) agricultural and urban productivity 
                        of water resources;
                            ``(v) pollution mitigation; and
                            ``(vi) adaptation to hydrologic change due 
                        to climate variability; and
                    ``(B) ensure that international freshwater issues 
                are represented--
                            ``(i) within the United States Government; 
                        and
                            ``(ii) in key diplomatic, development, and 
                        scientific efforts with other nations and 
                        multilateral organizations.''.

SEC. 5. SAFE WATER AND SANITATION STRATEGY.

    Section 6(e) of the Senator Paul Simon Water for the Poor Act of 
2005 (Public Law 109-121) is amended--
            (1) in paragraph (5), by striking ``and'' at the end;
            (2) in paragraph (6), by striking the period at the end and 
        inserting a semicolon; and
            (3) by adding at the end the following:
            ``(7) an assessment of the extent to which the United 
        States Government's efforts are reaching the goal described in 
        section 135(a)(2) of the Foreign Assistance Act of 1961 (22 
        U.S.C. 2152h(a)(2)); and
            ``(8) recommendations on what the United States Government 
        would need to do to help achieve the goal referred to in 
        paragraph (7) if the United States Government's efforts were 
        proportional to its share of the world's economy.''.

SEC. 6. DEVELOPING LOCAL CAPACITY.

    The Senator Paul Simon Water for the Poor Act of 2005 (Public Law 
109-121) is amended--
            (1) by redesignating sections 9, 10, and 11 as sections 10, 
        11, and 12, respectively; and
            (2) by inserting after section 8 the following:

``SEC. 9. WATER AND SANITATION MANAGERS TRAINING PROGRAM.

    ``(a) Establishment.--
            ``(1) In general.--The Secretary of State and the 
        Administrator of the United States Agency for International 
        Development shall establish, in every priority country, a 
        program to train local, in-country water and sanitation 
        managers, and other officials of countries that receive 
        assistance under section 135 of the Foreign Assistance Act of 
        1961 to promote the capacity of recipient governments to 
        provide affordable, equitable, and sustainable access to safe 
        drinking water and sanitation.
            ``(2) Coordination.--The program established under 
        subsection (a) shall be coordinated by the lead country water 
        manager designated in subsection (c)(2).
            ``(3) Expansion.--The Secretary and Administrator may 
        establish the program described in this section in additional 
        countries if the receipt of such training would be most 
        beneficial, with due consideration given to good governance.
    ``(b) Designation.--The United States Chief of Mission within each 
country receiving a `high priority' designation under section 6(f) 
shall--
            ``(1) designate safe drinking water and sanitation as a 
        strategic objective;
            ``(2) appoint an in-country water and sanitation manager 
        within the Mission to coordinate the in-country implementation 
        of this Act and section 135 of the Foreign Assistance Act of 
        1961 with local water managers, local government officials, the 
        Department of State, and the Office of Water of the United 
        States Agency for International Development; and
            ``(3) coordinate with the Development Credit Authority and 
        the Global Development Alliance to further the purposes of this 
        Act.''.

SEC. 7. GRANTS FOR LOW COST CLEAN WATER AND SANITATION TECHNOLOGIES.

    Section 135(c) of the Foreign Assistance Act (22 U.S.C. 2152h(c)) 
is amended--
            (1) in paragraph (3), by striking ``and'' at the end;
            (2) in paragraph (4), by striking the period at the end; 
        and
            (3) by adding at the end the following:
            ``(5) provide grants through the United States Agency for 
        International Development to foster the development of low cost 
        and sustainable technologies for providing clean water and 
        sanitation that are suitable for use in high priority 
        countries, particularly in places with limited resources and 
        infrastructure.''.

SEC. 8. UPDATED REPORT REGARDING WATER FOR PEACE AND SECURITY.

    Section 11(b) of the Senator Paul Simon Water for the Poor Act of 
2005, as redesignated by section 6, is amended by adding at the end the 
following: ``The report submitted under this subsection shall include 
an assessment of current and likely future political tensions over 
water sources and an assessment of the expected impacts of global 
climate change on water supplies in 10, 25, and 50 years.''.

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated for fiscal year 2009 and 
each subsequent fiscal year such sums as may be necessary to carry out 
this Act and the amendments made by this Act.

SEC. 10. CONSTRUCTION.

    This Act shall be implemented in a manner consistent with the 
Senator Paul Simon Water for the Poor Act of 2005 (Public Law 109-121). 
Nothing in this Act shall be construed in such a way as to override or 
take precedence over the implementation of that Act.
Senator Paul Simon Water for the Poor Enhancement Act of 2008 - Amends the Foreign Assistance Act of 1961 to direct the Administrator of the United States Agency for International Development (USAID) to establish the Office of Water which shall: (1) implement the Senator Paul Simon Water for the Poor Act of 2005; and (2) place primary emphasis on providing safe drinking water, sanitation, and hygiene.

Directs the Secretary of State to establish the Bureau for International Water within the Office of the Under Secretary for Democracy and Global Affairs which shall: (1) coordinate U.S. diplomatic policy regarding global freshwater issues; and (2) ensure that international freshwater issues are represented within the U.S. government.

Amends the Senator Paul Simon Water for the Poor Act of 2005 to: (1) direct the Secretary and the Administrator to establish in every priority country a program to train local water and sanitation managers to promote government capacity to provide access to safe drinking water and sanitation; and (2) require that the water for peace and security report includes an assessment of current and likely future political tensions over water sources and an assessment of the future impacts of global climate change on water supplies.

Amends the Foreign Assistance Act of 1961 to authorize grants through USAID to develop technologies for providing clean water and sanitation in high priority countries with limited resources and infrastructure.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Close the SILO/LILO Loophole Act of 
2009''.

SEC. 2. EXCISE TAX ON CERTAIN PROCEEDS RECEIVED ON SILO AND LILO 
              TRANSACTIONS.

    (a) In General.--Subchapter F of chapter 42 of subtitle D of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 4965A. EXCISE TAX ON CERTAIN PROCEEDS RECEIVED ON SILO AND LILO 
              TRANSACTIONS.

    ``(a) Imposition of Tax.--In the case of any person other than a 
SILO/LILO lessee that receives any ineligible amount as a party to any 
SILO transaction or any LILO transaction, such person shall pay a tax 
for the taxable year in which such ineligible amounts are received.
    ``(b) Amount of Tax.--The amount of the tax imposed under 
subsection (a) with respect to any person shall be an amount equal to 
the aggregate ineligible amounts received by such person in the taxable 
year.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Ineligible amount.--The term `ineligible amount' 
        means, with respect to any SILO transaction or LILO 
        transaction, the excess of--
                    ``(A) the aggregate proceeds received by the 
                taxpayer attributable to or arising from any remedial 
                action relating to such transaction, or any consensual 
                termination or rescission of any such transaction 
                (including the value of any property received and any 
                additional amounts purporting to indemnify or reimburse 
                the taxpayer for taxes assessable on any amounts 
                received), over
                    ``(B) the aggregate proceeds described in 
                subparagraph (A) that are received from third parties 
                (other than the SILO/LILO lessee) pursuant to a payment 
                arrangement (including a defeasance escrow arrangement) 
                entered into at the time of such transaction in which 
                the SILO/LILO lessee's payment obligations were 
                economically defeased in whole or in part.
            ``(2) SILO transaction.--The term `SILO transaction' means 
        a purported sale-leaseback arrangement which is identified as a 
        listed transaction in Notice 2005-13.
            ``(3) LILO transaction.--The term `LILO transaction' means 
        a transaction which is a `lease-in/lease-out' transaction 
        described in Revenue Rulings 99-14 and 2002-69 and identified 
        as a listed transaction in Notice 2000-15, or which is 
        substantially similar to such a transaction.
            ``(4) SILO/LILO lessee.--The term `SILO/LILO lessee' means 
        any lessee in a SILO transaction or a LILO transaction that 
        is--
                    ``(A) a tax-exempt entity (within the meaning of 
                section 168(h)(2)) or any other cooperative, nonprofit, 
                limited dividend, or mutual association, or
                    ``(B) any other person that does not derive a 
                substantial economic benefit from the tax 
                characterization of such transaction.
    ``(d) Certain Transfers Disregarded.--If any person who is subject 
to the tax under subsection (a) is a party to any transaction that 
results in the transfer of such person's rights with respect to a SILO 
transaction or a LILO transaction to any other person who would, but 
for this subsection, not be subject to the full amount of the tax under 
subsection (a) with respect to such SILO transaction or LILO 
transaction, then such transfer shall be disregarded for purposes of 
this section and the taxpayer shall continue to be treated as the 
recipient of any ineligible amount.
    ``(e) Regulatory Authority.--The Secretary is authorized to 
promulgate regulations consistent with the purposes of this section, 
including regulations to prevent the avoidance of such purposes.
    ``(f) Coordination With Other Taxes and Penalties.--The tax imposed 
by this section is in addition to any other tax, addition to tax, or 
penalty imposed under this title.''.
    (b) Clerical Amendment.--The table of sections for subchapter F of 
chapter 42 of subtitle D of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new item:

``Sec. 4965A. Excise tax on certain proceeds received on SILO and LILO 
                            transactions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received after the date of the introduction of this 
Act, in taxable years ending after such date.

SEC. 3. DENIAL OF DEDUCTION FOR COSTS OF CERTAIN ACTIONS RELATING TO 
              SILO AND LILO TRANSACTIONS.

    (a) In General.--Part IX of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
269B the following new section:

``SEC. 269C. COSTS OF CERTAIN ACTIONS RELATING TO SILO AND LILO 
              TRANSACTIONS.

    ``(a) General Rule.--If any party to a SILO transaction or a LILO 
transaction (other than a SILO/LILO lessee) brings a remedial action 
seeking to recover any ineligible amount with respect to such 
transaction, in computing taxable income no deduction shall be allowed 
for any attorney fees or other costs attributable to such action.
    ``(b) Definitions.--For purposes of this section, the terms `SILO 
transaction', `LILO transaction', `SILO/LILO lessee', and `ineligible 
amount' have the meanings given such terms by section 4965A(c).''.
    (b) Clerical Amendment.--The table of sections for part IX of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 269B the 
following new item:

``Sec. 269C. Costs of certain actions relating to SILO and LILO 
                            transactions.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to costs incurred after the date of the introduction of this Act.

Close the SILO/LILO Loophole Act of 2009 - Amends the Internal Revenue Code to: (1) impose a 100% excise tax on any income or benefits received from a SILO (sale-in/lease-out) or LILO (lease-in/lease-out) transaction involving a financial institution and a public entity; and (2) deny a tax deduction for attorney fees or other costs incurred by a party to a SILO or LILO transaction seeking to enforce the terms of such transaction.