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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``End-User Protection Act of 2014''.

SEC. 2. DEFINITIONS.

    (a) In General.--Section 1a of the Commodity Exchange Act (7 U.S.C. 
1a) is amended--
            (1) by redesignating paragraphs (8) through (51) as 
        paragraphs (9) through (52), respectively;
            (2) by inserting after paragraph (7) the following:
            ``(8) Commercial market participant.--The term `commercial 
        market participant' means any producer, processor, merchant, or 
        commercial user of an exempt or agricultural commodity, or the 
        products or by-products of an exempt or agricultural 
        commodity.'';
            (3) in subparagraph (B) of paragraph (48) (as so 
        redesignated), by striking clause (ii) and inserting the 
        following:
                            ``(ii) any purchase or sale of a 
                        nonfinancial commodity or security for deferred 
                        shipment or delivery, so long as the 
                        transaction is intended to be physically 
                        settled, including any stand-alone or embedded 
                        option for which exercise would result in a 
                        physical delivery obligation;''; and
            (4) in paragraph (50) (as redesignated by paragraph (1)), 
        by striking subparagraph (D) and inserting the following:
                    ``(D) De minimis exception.--
                            ``(i) In general.--The Commission shall 
                        exempt from designation as a swap dealer an 
                        entity that engages in a de minimis quantity of 
                        swap dealing (which shall not be less than 
                        $8,000,000,000) in connection with transactions 
                        with or on behalf of its customers.
                            ``(ii) Regulations.--The Commission shall 
                        promulgate regulations to establish the factors 
                        to be used in a determination under clause (i) 
                        to exempt, including any monetary or other 
                        levels established by the Commission, and those 
                        levels shall only be amended or changed through 
                        an affirmative action of the Commission 
                        undertaken by rule or regulation.''.
    (b) Financial Entity.--Section 2(h)(7)(C) of the Commodity Exchange 
Act (7 U.S.C. 2(h)(7)(C)) is amended--
            (1) in clause (iii)--
                    (A) by striking ``an entity whose'' and inserting 
                the following: ``an entity--
                                    ``(I) whose'';
                    (B) by striking the period at the end and inserting 
                a semicolon; and
                    (C) by adding at the end the following:
                                    ``(II) that is--
                                            ``(aa) a commercial market 
                                        participant;
                                            ``(bb) included in clause 
                                        (i)(VIII); and
                                            ``(cc) not supervised by a 
                                        prudential regulator; or
                                    ``(III) that is included in clause 
                                (i)(VIII) because--
                                            ``(aa) the entity regularly 
                                        enters into foreign exchange or 
                                        derivatives transactions on 
                                        behalf of, or to hedge or 
                                        mitigate, whether directly or 
                                        indirectly, the commercial risk 
                                        of 1 or more entities within 
                                        the same commercial enterprise 
                                        as the entity; or
                                            ``(bb) of the making of 
                                        loans to 1 or more entities 
                                        within the same commercial 
                                        enterprise as the entity.''; 
                                        and
            (2) by adding at the end the following:
                            ``(iv) Same commercial enterprise.--For 
                        purposes of clause (iii)(III), an entity shall 
                        be considered to be within the same commercial 
                        enterprise as another entity if--
                                    ``(I) 1 of the entities owns, 
                                directly or indirectly, at least a 
                                majority ownership interest in the 
                                other entity and reports its financial 
                                statements on a consolidated basis and 
                                the consolidated financial statements 
                                include the financial results of both 
                                entities; or
                                    ``(II) a third party owns at least 
                                a majority ownership interest in both 
                                entities and reports its financial 
                                statements on a consolidated basis and 
                                the financial statements of the third 
                                party include the financial results of 
                                both entities.
                            ``(v) Predominantly engaged.--
                                    ``(I) In general.--Not later than 
                                90 days after the date of enactment of 
                                this clause, the Commission shall 
                                promulgate regulations defining the 
                                term `predominantly engaged' for 
                                purposes of clause (i)(VIII).
                                    ``(II) Minimum revenues.--The 
                                regulations shall provide that an 
                                entity shall not be considered to be 
                                predominantly engaged in activities 
                                that are in the business of banking or 
                                financial in nature if the consolidated 
                                revenues of the entity derived from the 
                                activities constitute less than a 
                                percentage (as specified by the 
                                Commission in the regulations) of the 
                                total consolidated revenues of the 
                                entity.
                                    ``(III) Revenues from banking or 
                                financial activities.--In determining 
                                the percentage of the revenues of an 
                                entity that are derived from activities 
                                that are in the business of banking or 
                                financial in nature, the regulations 
                                shall exclude all revenues that are or 
                                result from foreign exchange or 
                                derivatives transactions used to hedge 
                                or mitigate commercial risk (as defined 
                                by the Commission in the 
                                regulations).''.

SEC. 3. REPORTING OF ILLIQUID SWAPS SO AS TO NOT DISADVANTAGE CERTAIN 
              NON-FINANCIAL END USERS.

    Section 2(a)(13) of the Commodity Exchange Act (7 U.S.C. 2(a)(13)) 
is amended--
            (1) in subparagraph (C), by striking ``The Commission'' and 
        inserting ``Except as provided in subparagraph (D), the 
        Commission'';
            (2) by redesignating subparagraphs (D) through (G) as 
        subparagraphs (E) through (H), respectively; and
            (3) by inserting after subparagraph (C) the following:
                    ``(D) Requirements for swap transactions in 
                illiquid markets.--
                            ``(i) Definition of illiquid markets.--In 
                        this subparagraph, the term `illiquid markets' 
                        means any market in which the volume and 
                        frequency of trading in swaps is at such a 
                        level as to allow identification of individual 
                        market participants.
                            ``(ii) Requirements.--Notwithstanding 
                        subparagraph (C), the Commission shall--
                                    ``(I) provide by rule for the 
                                public reporting of swap transactions, 
                                including price and volume data, in 
                                illiquid markets that are not cleared 
                                and entered into by a nonfinancial 
                                entity that is hedging or mitigating 
                                commercial risk in accordance with 
                                subsection (h)(7)(A); and
                                    ``(II) ensure that the swap 
                                transaction information described in 
                                subclause (I) is available to the 
                                public not sooner than 30 days after 
                                the swap transaction has been executed 
                                or at such later date as the Commission 
                                determines appropriate to protect the 
                                identity of participants and positions 
                                in illiquid markets and to prevent the 
                                elimination or reduction of market 
                                liquidity.''.

SEC. 4. TREATMENT OF AFFILIATES.

    Section 2(h)(7)(D)(i) of the Commodity Exchange Act (7 U.S.C. 
2(h)(7)(D)(i)) is amended--
            (1) by striking ``An affiliate'' and inserting ``A person 
        that is a financial entity and is an affiliate'';
            (2) by striking ``(including affiliate entities 
        predominantly engaged in providing financing for the purchase 
        of the merchandise or manufactured goods of the person)''; and
            (3) by striking ``and as an agent''.

SEC. 5. APPLICABILITY TO BONA FIDE HEDGE TRANSACTIONS OR POSITIONS.

    Section 4a(c) of the Commodity Exchange Act (7 U.S.C. 6a(c)) is 
amended--
            (1) in the second sentence of paragraph (1), by striking 
        ``into the future for which'' and inserting ``in the future, to 
        be determined by the Commission, for which either an 
        appropriate swap is available or''; and
            (2) in paragraph (2)--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``subsection (a)(2)'' and all that follows 
                through ``position that--'' and inserting ``paragraphs 
                (2) and (5) of subsection (a) for swaps, contracts of 
                sale for future delivery, or options on the contracts 
                or commodities, a bona fide hedging transaction or 
                position is a transaction or position that--''; and
                    (B) in subparagraph (A)(ii), by striking ``of 
                risks'' and inserting ``or management of current or 
                anticipated risks''; and
            (3) by adding at the end the following:
            ``(3) Commission definition.--The Commission may further 
        define, by rule or regulation, what constitutes a bona fide 
        hedging transaction or position so long as the rule or 
        regulation is consistent with the requirements of subparagraphs 
        (A) and (B) of paragraph (2).''.

SEC. 6. REPORTING AND RECORDKEEPING.

    Section 4g(f) of the Commodity Exchange Act (7 U.S.C. 6g(f)) is 
amended--
            (1) by striking ``(f) Nothing contained in this section'' 
        and inserting the following:
    ``(f) Authority of Commission To Make Separate Determinations 
Unimpaired.--
            ``(1) In general.--Except as provided in paragraph (2), 
        nothing in this section''; and
            (2) by adding at the end the following:
            ``(2) Exception.--If the Commission imposes any requirement 
        under this section on any person that is not registered, or 
        required to be registered, with the Commission in any capacity, 
        that person shall satisfy the requirements of any rule, order, 
        or regulation under this section by maintaining a written 
        record of each cash or forward transaction related to a 
        reportable or hedging commodity interest transaction, futures 
        contract, option on a futures contract, or swap.
            ``(3) Sufficiency.--A written record described in paragraph 
        (2) shall be sufficient if the written record--
                    ``(A) memorializes the final agreement between the 
                parties, including the material economic terms of the 
                transaction; and
                    ``(B) is identifiable and searchable by 
                transaction.''.

SEC. 7. MARGIN REQUIREMENTS.

    (a) Commodity Exchange Act Amendment.--Section 4s(e) of the 
Commodity Exchange Act (7 U.S.C. 6s(e)) is amended by adding at the end 
the following:
            ``(4) Applicability with respect to counterparties.--The 
        requirements of paragraphs (2)(A)(ii) and (2)(B)(ii), including 
        the initial and variation margin requirements imposed by rules 
        adopted pursuant to paragraphs (2)(A)(ii) and (2)(B)(ii), shall 
        not apply to a swap in which a counterparty qualifies for an 
        exception under section 2(h)(7)(A) or 2(h)(7)(D), or an 
        exemption issued under section 4(c)(1) from the requirements of 
        section 2(h)(1)(A) for cooperative entities as defined in that 
        exemption.''.
    (b) Securities Exchange Act Amendment.--Section 15F(e) of the 
Securities Exchange Act of 1934 (15 U.S.C. 78o-10(e)) is amended by 
adding at the end the following:
            ``(4) Applicability with respect to counterparties.--The 
        requirements of paragraphs (2)(A)(ii) and (2)(B)(ii) shall not 
        apply to a security-based swap in which a counterparty 
        qualifies for an exception under section 3C(g)(1) or satisfies 
        the criteria in section 3C(g)(4).''.
    (c) Implementation.--The amendments made by this section to the 
Commodity Exchange Act (7 U.S.C. 1 et seq.) shall be implemented--
            (1) without regard to--
                    (A) chapter 35 of title 44, United States Code; and
                    (B) the notice and comment provisions of section 
                553 of title 5, United States Code;
            (2) through the promulgation of an interim final rule, 
        pursuant to which public comment is sought before a final rule 
        is issued; and
            (3) such that paragraph (1) shall apply solely to changes 
        to rules and regulations, or proposed rules and regulations, 
        that are limited to and directly a consequence of the 
        amendments.

SEC. 8. ANALYSIS BY THE COMMODITY FUTURES TRADING COMMISSION OF THE 
              COSTS AND BENEFITS OF REGULATIONS AND ORDERS.

    Section 15(a) of the Commodity Exchange Act (7 U.S.C. 19(a)) is 
amended by striking paragraphs (1) and (2) and inserting the following:
            ``(1) In general.--Before promulgating a regulation under 
        this Act or issuing an order (except as provided in paragraph 
        (3)), the Commission, acting through the Office of the Chief 
        Economist, shall--
                    ``(A) state a justification for the regulation or 
                order;
                    ``(B) state the baseline for the cost-benefit 
                analysis and explain how the regulation or order 
                measures costs against the baseline;
                    ``(C) assess the costs and benefits, both 
                qualitative and quantitative, of the intended 
                regulation or order;
                    ``(D) measure, and seek to improve, the actual 
                results of regulatory requirements; and
                    ``(E) propose or adopt a regulation or order only 
                on a reasoned determination that the benefits of the 
                intended regulation or order justify the costs of the 
                intended regulation or order (recognizing that some 
                benefits and costs are difficult to quantify).
            ``(2) Considerations.--In making a reasoned determination 
        of costs and benefits under paragraph (1), the Commission shall 
        consider--
                    ``(A) the protection of market participants and the 
                public;
                    ``(B) the efficiency, competitiveness, and 
                financial integrity of futures and swaps markets;
                    ``(C) the impact on market liquidity in the futures 
                and swaps markets;
                    ``(D) price discovery;
                    ``(E) sound risk management practices;
                    ``(F) the cost of available alternatives to direct 
                regulation;
                    ``(G) the degree and nature of the risks posed by 
                various activities within the scope of the jurisdiction 
                of the Commission;
                    ``(H) whether, consistent with obtaining regulatory 
                objectives, the regulation or order is tailored to 
                impose the least burden on society, including market 
                participants, individuals, businesses of differing 
                sizes, and other entities (including small communities 
                and governmental entities), taking into account, to the 
                extent practicable, the cumulative costs of regulations 
                and orders;
                    ``(I) whether the regulation or order is 
                inconsistent, incompatible, or duplicative of other 
                Federal regulations and orders; and
                    ``(J) whether, in choosing among alternative 
                regulatory approaches, those approaches maximize net 
                benefits (including potential economic, environmental, 
                and other benefits, distributive impacts, and 
                equity).''.

Output: End-User Protection Act of 2014 - Amends the Commodity Exchange Act with respect to exceptions to the requirement that any swap be cleared by a derivatives clearing organization either registered under that Act, or exempted from registration, if the swap is required to be cleared. Revises the definition of a financial entity subject to such requirement to exclude one that: (1) is a commercial market participant predominantly engaged in activities in the business of banking, or in activities that are financial in nature, but is not supervised by a prudential regulator; or (2) is considered as predominantly engaged in activities in the business of banking or in financial activities because it regularly enters into foreign exchange or derivatives transactions on behalf of, or to hedge or mitigate the commercial risk of, one or more other entities within the entity's same commercial enterprise, or because of making loans to one or more of such other entities. Directs the Commodity Futures Trading Commission (CFTC) to provide by rule for the public reporting of swap transactions, including price and volume data, in illiquid markets that are not cleared and entered into by a nonfinancial entity that is hedging or mitigating commercial risk. Defines &quot;illiquid&quot; as any market in which the volume and frequency of trading in swaps is at such a level as to allow identification of individual market participants. Requires the CFTC to ensure that such swap transaction information is not available to the public until 30 days after the transaction has been executed, or at an appropriate later date, in order to: (1) protect the identity of participants and positions in illiquid markets, and (2) prevent the elimination or reduction of market liquidity. Accords financial entities exempt from swap-clearing requirements the same treatment as exempted affiliates. Revises the exemption of bona fide hedge transactions or positions from certain trading limitations to set criteria for CFTC rules or regulations treating swaps, contracts of sale for future delivery, or options on the contracts or commodities as bona fide hedge transactions or positions also exempt from those limitations. Declares that, if the CFTC imposes any reporting and recordkeeping requirement on any person that is not registered, or required to be registered, with the CFTC, that person shall satisfy the requirements of any pertinent rule, order, or regulation by maintaining a written record of each cash or forward transaction related to a reportable or hedging commodity interest transaction, futures contract, option on a futures contract, or swap. Makes such a written record sufficient if it: (1) memorializes the final agreement between the parties, including the transaction's material economic terms; and (2) is identifiable and searchable by transaction. States that certain requirements for adoption of rules governing capital and margin requirements for swap dealers and major swap participants, including the initial and variation margin requirements imposed by rules adopted according to such requirements, shall not apply to a swap in which a counterparty qualifies for specified exceptions or exemptions. Revises requirements for a CFTC cost-benefit analysis made before an order is issued. Requires the CFTC, acting through the Office of the Chief Economist, among other things to:  state a justification for the regulation or order; state the baseline for the cost-benefit analysis and explain how the regulation or order measures costs against the baseline; assess the costs and benefits, both qualitative and quantitative, of the intended regulation or order; measure, and seek to improve, the actual results of regulatory requirements; and propose or adopt a regulation or order only on a reasoned determination that the benefits of the intended regulation or order justify its costs. 


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Support Enforcement 
Improvements Act of 1993''.

SEC. 2. NONLIABILITY FOR DEPOSITORY INSTITUTIONS PROVIDING FINANCIAL 
              RECORDS TO STATE CHILD SUPPORT ENFORCEMENT AGENCIES IN 
              CHILD SUPPORT CASES.

    (a) In General.--Notwithstanding any other provision of Federal or 
State law, a depository institution shall not be liable under any 
Federal or State law to any person for disclosing any financial record 
of an individual to a State child support enforcement agency attempting 
to establish, modify, or enforce a child support obligation of such 
individual.
    (b) Prohibition of Disclosure of Financial Record Obtained by State 
Child Support Enforcement Agency.--A State child support enforcement 
agency which obtains a financial record of an individual from a 
financial institution pursuant to subsection (a) may disclose such 
financial record only for the purpose of, and to the extent necessary 
in, establishing, modifying, or enforcing a child support obligation of 
such individual.
    (c) Civil Damages for Unauthorized Disclosure.--
            (1) Disclosure by state officer or employee.--If any 
        officer or employee of a State knowingly, or by reason of 
        negligence, discloses a financial record of an individual in 
        violation of subsection (b), such individual may bring a civil 
        action for damages against such State in a district court of 
        the United States.
            (2) No liability for good faith but erroneous 
        interpretation.--No liability shall arise under this subsection 
        with respect to any disclosure which results from a good faith, 
        but erroneous, interpretation of subsection (b).
            (3) Damages.--In any action brought under paragraph (1), 
        upon a finding of liability on the part of the defendant, the 
        defendant shall be liable to the plaintiff in an amount equal 
        to the sum of--
                    (A) the greater of--
                            (i) $1,000 for each act of unauthorized 
                        disclosure of a financial record with respect 
                        to which such defendant is found liable; or
                            (ii) the sum of--
                                    (I) the actual damages sustained by 
                                the plaintiff as a result of such 
                                unauthorized disclosure; plus
                                    (II) in the case of a willful 
                                disclosure or a disclosure which is the 
                                result of gross negligence, punitive 
                                damages; plus
                    (B) the costs of the action.
    (d) Definitions.--For purposes of this section:
            (1) The term ``depository institution'' means--
                    (A) a depository institution, as defined by section 
                3(c) of the Federal Deposit Insurance Act;
                    (B) an institution-affiliated party, as defined by 
                section 3(u) of such Act; and
                    (C) any Federal credit union or State credit union, 
                as defined by section 101 of the Federal Credit Union 
                Act, including an institution-affiliated party of such 
                a credit union, as defined by section 206(r) of such 
                Act.
            (2) The term ``financial record'' has the meaning given 
        such term by section 1101 of the Right to Financial Privacy Act 
        of 1978.
            (3) The term ``State child support enforcement agency'' 
        means a State agency which administers a State program for 
        establishing and enforcing child support obligations.

SEC. 3. ACCESS TO AND USE OF CONSUMER REPORTS BY STATE CHILD SUPPORT 
              ENFORCEMENT AGENCIES IN CHILD SUPPORT CASES.

    (a) In General.--Section 604 of the Fair Credit Reporting Act (15 
U.S.C. 1681b) is amended by adding at the end the following:
            ``(4) To a State child support enforcement agency that is 
        seeking to establish, modify, or enforce a child support 
        obligation against the consumer, if--
                    ``(A) the paternity of the consumer for the child 
                to which the obligation relates has been established or 
                acknowledged by the consumer in accordance with State 
                laws under which the obligation arises (if required by 
                those laws); and
                    ``(B) the State child support enforcement agency--
                            ``(i) before obtaining the consumer report, 
                        provides written notice to the consumer that 
                        the State agency intends to obtain a consumer 
                        report on the consumer; and
                            ``(ii) certifies to the consumer reporting 
                        agency that--
                                    ``(I) the requirement in 
                                subparagraph (A) has been fulfilled (if 
                                applicable); and
                                    ``(II) the notice required by 
                                clause (i) has been provided.''.
    (b) State Child Support Enforcement Agency Defined.--Section 603 of 
such Act (15 U.S.C. 1681a) is amended by adding at the end the 
following new subsection:
    ``(j) The term `State child support enforcement agency' means a 
State agency which administers a State program for establishing and 
enforcing child support obligations.''.

SEC. 4. HEALTH CARE SUPPORT.

    (a) Inclusion in Child Support Orders.--
            (1) In general.--Section 466(a) of the Social Security Act 
        (42 U.S.C. 666(a)) is amended by inserting after paragraph (10) 
        the following:
            ``(11) Not later than the beginning of the 9th calendar 
        month that begins after the date the Secretary prescribes final 
        regulations as provided for in section 467(d)(2):
                    ``(A) Procedures which require any child support 
                order, issued or modified by a court or administrative 
                agency of the State on or after the effective date of 
                guidelines established by the State under section 
                467(d), to provide for coverage of the health care 
                costs of the child in accordance with such guidelines.
                    ``(B) Procedures which require the expedited 
                consideration and disposition of any allegation of 
                noncompliance with an obligation to cover the health 
                care costs of a child imposed under a child support 
                order issued or modified in the State.''.
            (2) State guidelines.--Section 467 of such Act (42 U.S.C. 
        667) is amended by adding at the end the following:
    ``(d)(1) Not later than the beginning of the 9th calendar month 
that begins after the date the Secretary prescribes final regulations 
in accordance with paragraph (2), each State, as a condition for having 
its State plan approved under this part, must establish guidelines for 
the coverage of the health care costs of children pursuant to child 
support orders issued or modified in the State, which guidelines shall 
create a streamlined process that meets the minimum standards 
established by the Secretary in such regulations.
    ``(2)(A) The Secretary shall promulgate regulations which set forth 
minimum standards that any set of guidelines established pursuant to 
paragraph (1) must meet in providing for the coverage of the health 
care costs of children pursuant to child support orders issued or 
modified in the State, including--
            ``(i) the contents of such an order with respect to the 
        coverage of such costs;
            ``(ii) the distribution of responsibility for such costs;
            ``(iii) to the extent that such costs are to be covered 
        through health insurance--
                    ``(I) the provision of such insurance;
                    ``(II) the payment of insurance claims; and
                    ``(III) the rights of the noncustodial parent and 
                the custodial parent to insurance information;
            ``(iv) the circumstances under which a provider of health 
        insurance may or may not deny coverage to a child who is the 
        subject of such an order;
            ``(v) penalties to be imposed on providers of health 
        insurance who fail to comply with the guidelines; and
            ``(vi) how changes in the circumstances of the noncustodial 
        parent and the custodial parent are to be taken into account 
        with respect to the coverage of such costs.
    ``(B) In developing such standards, the Secretary shall ensure 
that, in establishing guidelines pursuant to paragraph (1), the State 
considers the following matters in the following order of importance:
            ``(i) The best interests of the child.
            ``(ii) The financial and other circumstances of the parents 
        of the child.
            ``(iii) Cost-effectiveness.
    ``(3) The preceding subsections of this section shall apply in like 
manner to the guidelines established pursuant to this subsection.''.
            (3) Regulations.--
                    (A) Proposed regulations.--Within 9 months after 
                the date of the enactment of this Act, the Secretary of 
                Health and Human Services shall issue proposed 
                regulations to implement the amendments made by this 
                subsection.
                    (B) Final regulations.--Within 14 months after the 
                date of the enactment of this Act, the Secretary of 
                Health and Human Services shall issue final regulations 
                to implement the amendments made by this subsection.
    (b) Inclusion in Incentive Payments Program of Dependent Health 
Insurance Provided Due to Successful Enforcement.--
            (1) In general.--Section 458(b) of the Social Security Act 
        (42 U.S.C. 658(b)) is amended by adding at the end the 
        following:
    ``(5)(A) For purposes of this section, the successful enforcement 
by the State of a provision of a support order requiring an absent 
parent to obtain health insurance for 1 or more children shall be 
considered the collection of support from the absent parent, without 
regard to the means by which such support is provided.
    ``(B) The amount of support collected in any case in which the 
State successfully enforces a provision of a support order requiring an 
absent parent to obtain health insurance for 1 or more children shall 
be the savings to the State from the provision of such health insurance 
to such children, as determined in accordance with a health insurance 
savings methodology adopted by the State in accordance with regulations 
prescribed by the Secretary.''.
            (2) Regulations.--Within 6 months after the date of the 
        enactment of this Act, the Secretary of Health and Human 
        Services shall prescribe such regulations as may be necessary 
        to implement the amendment made by paragraph (1).
            (3) Study; report.--
                    (A) Study.--The Secretary of Health and Human 
                Services shall conduct a study to determine the 
                incentives that should be provided to encourage States 
                to enforce obligations of noncustodial parents to pay 
                (and obtain medical insurance coverage with respect to) 
                the reasonable and necessary health and dental expenses 
                of the children to whom the noncustodial parents owe 
                such obligations.
                    (B) Report.--Not later than 12 months after the 
                date of the enactment of this Act, the Secretary of 
                Health and Human Services shall submit to the Committee 
                on Ways and Means of the House of Representatives and 
                the Committee on Finance of the Senate the results of 
                the study required by subparagraph (A).

SEC. 5. ANNUAL REPORTS ON STATE COMPLIANCE WITH TIME LIMITS WITHIN 
              WHICH STATE MUST PROVIDE CERTAIN CHILD SUPPORT 
              ASSISTANCE.

    Section 452(a)(10) of the Social Security Act (42 U.S.C. 
652(a)(10)) is amended--
            (1) in subparagraph (H), by striking ``and'';
            (2) in subparagraph (I), by striking the period and 
        inserting ``; and''; and
            (3) by inserting after subparagraph (I) the following:
                    ``(J) compliance, by State, with the standards 
                established pursuant to subsections (h) and (i).''.

SEC. 6. WAGES WITHHELD BY EMPLOYERS TO PAY CHILD SUPPORT OBLIGATIONS 
              REQUIRED TO BE PAID TO STATE WITHIN 10 DAYS; LATE PAYMENT 
              PENALTY IMPOSED ON EMPLOYERS.

    (a) In General.--Section 466(b)(6)(A) of the Social Security Act 
(42 U.S.C. 666(b)(6)(A)) is amended--
            (1) in clause (i), by inserting ``within 10 days after the 
        payment of such wages'' before ``to the appropriate agency''; 
        and
            (2) by adding at the end the following:
            ``(iii) The State must require any employer who fails to 
        make any payment required in accordance with clause (i) within 
        the 10-day period described therein to pay the State a $1,000 
        penalty. The State must expend all penalties collected in 
        accordance with this clause for the operation of the State plan 
        approved under section 454, not later than the end of the 
        calendar quarter following the calendar quarter in which 
        collected.''.
    (b) Effective Date.--
            (1) In general.--Except as provided in paragraph (2) of 
        this subsection, the amendments made by subsection (a) of this 
        section shall take effect on the date of the enactment of this 
        Act and apply to wages paid on or after such date and payments 
        under part D of title IV of the Social Security Act for 
        calendar quarters beginning on or after such date.
            (2) Delay permitted if state legislation required.--In the 
        case of a State plan approved under section 454 of the Social 
        Security Act which the Secretary of Health and Human Services 
        determines requires State legislation (other than legislation 
        appropriating funds) in order for the plan to meet the 
        additional requirements imposed by the amendments made by 
        subsection (a) of this section, the State plan shall not be 
        regarded as failing to comply with the requirements of such 
        section 454 solely on the basis of the failure of the plan to 
        meet such additional requirements before the 1st day of the 1st 
        calendar quarter beginning after the close of the 1st regular 
        session of the State legislature that begins after the date of 
        the enactment of this Act. For purposes of the previous 
        sentence, in the case of a State that has a 2-year legislative 
        session, each year of such session shall be deemed to be a 
        separate regular session of the State legislature.

SEC. 7. NATIONAL PARENT LOCATOR NETWORK.

    Section 453 of the Social Security Act (42 U.S.C. 653) is amended 
by adding at the end the following:
    ``(g) The Secretary shall expand the Parent Locator Service to 
establish a national network based on the comprehensive statewide child 
support enforcement systems developed by the States, to--
            ``(1) allow each State to--
                    ``(A) locate any absent parent who owes child 
                support, for whom a child support obligation is being 
                established, or for whom an order for visitation is 
                being enforced, by--
                            ``(i) accessing the records of other State 
                        agencies and sources of locate information 
                        directly from one computer system to another; 
                        and
                            ``(ii) accessing Federal sources of locate 
                        information in the same fashion;
                    ``(B) access the files of other States to determine 
                whether there are other child support orders involving 
                the same absent parent, and obtain the details of any 
                such order;
                    ``(C) provide for both on-line and batch processing 
                of locate requests, with on-line access restricted to 
                cases in which the information is needed immediately 
                (for such reasons as court appearances) and batch 
                processing used to `troll' data bases to locate 
                individuals or update information periodically; and
                    ``(D) direct locate requests to individual States 
                or Federal agencies, broadcast requests to selected 
                States, or broadcast cases to all States when there is 
                no indication of the source of needed information;
            ``(2) provide for a maximum of 48-hour turnaround time for 
        information to be broadcast and returned to a requesting State; 
        and
            ``(3) provide ready access to courts of the information on 
        the network by location of a computer terminal in each 
        court.''.

                                 

HR 2396 IH----2

Output: Child Support Enforcement Improvements Act of 1993 - Makes depository institutions not liable under any Federal or State law to any person for disclosing any financial record of an individual to a State child support enforcement agency attempting to establish, modify, or enforce a child support obligation of such individual.  Prohibits such an agency from disclosing such a record for any other purpose and provides for civil damages for unauthorized disclosures. 
Amends the Fair Credit Reporting Act to permit credit reporting agencies to grant access to certain consumer reports to a State child support enforcement agency that is seeking to establish, modify, or enforce a child support obligation against the consumer. 
Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to:  (1) require State laws to provide for the use of procedures requiring child support orders to provide for coverage of the health care costs of the child in accordance with State guidelines; (2) include under the incentive payments program any dependent medical insurance coverage which is provided due to the successful application of such procedures; (3) direct HHS' Office of Child Support Enforcement to report to the Congress annually on State compliance with specified standards establishing time limits for State response to certain child support assistance requests; (4) require States to assess a penalty against any employer who fails to make timely payment of withheld wages to pay child support obligations of an employee; and (5) direct the Office to develop a national parent locator network which would build on comprehensive statewide child support enforcement systems to allow States to carry out specified parent locator activities. 
Directs the Secretary of Health and Human Services (HHS) to study and report to specified congressional committees on how the successful efforts of States in enforcing obligations of absent parents to pay (and obtain medical insurance coverage with respect to) the health and dental expenses of their children should be rewarded through an incentive payments program.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Early Learning Act of 2015''.

SEC. 2. EXPENDITURES FOR PRE-KINDERGARTEN EDUCATION.

    (a) In General.--Not later than August 15 of each year, beginning 
with 2018, from amounts in the Early Education Trust Fund established 
by section 3, the Secretary of Education (in this section referred to 
as the ``Secretary'') shall award to the State pre-kindergarten agency 
for each State the amount estimated under subsection (b)(1)(A) for such 
State and year, subject to paragraphs (1)(A) and (2) of subsection (d).
    (b) Conditions for Awards.--Amounts may only be awarded under 
subsection (a) to a State pre-kindergarten agency for a State for a 
year if the head of such agency--
            (1) submits to the Secretary--
                    (A) not later than June 15 of such year, an 
                estimate of the amount described in paragraph (1) of 
                subsection (c) for such State and year; and
                    (B) not later than November 1 of such year, for 
                each enrolled 4-year-old in such State, the number of 
                hours for which such 4-year-old is enrolled at a pre-
                kindergarten program in such State for the school year 
                beginning in such year; and
            (2) provides such assurances as the Secretary may require 
        that--
                    (A) such amounts will be used only to support pre-
                kindergarten programs;
                    (B) the State will expend for pre-kindergarten 
                programs, during the 1-year period beginning on August 
                15 of such year not less than the amount expended by 
                the State for such programs during the 1-year period 
                beginning on August 15 of the previous year; and
                    (C) each resident of the State who is 4 years old 
                on October 1 of such year has the opportunity to enroll 
                in a free pre-kindergarten program.
    (c) Amount Described.--
            (1) In general.--The amount described in this paragraph is, 
        with respect to a State and a year, the sum of the products 
        determined under paragraph (2) for all enrolled 4-year-olds in 
        the State for the year.
            (2) Product determined.--The product determined under this 
        paragraph for an enrolled 4-year-old for a year is the product 
        of--
                    (A) $5 (adjusted annually by the Secretary of 
                Education for inflation, beginning with 2019, on the 
                basis of the consumer price index for all urban 
                consumers); and
                    (B) the number of hours reported under subsection 
                (b)(1)(B) for such enrolled 4-year-old for the school 
                year beginning in such year (not to exceed 1,600).
    (d) Adjustments to Payments.--
            (1) Reconciliation of payment.--For each State pre-
        kindergarten agency for a year:
                    (A) Overpayment.--If the amount awarded under 
                subsection (a) is greater than the amount described in 
                paragraph (1) of subsection (c), the amount to be 
                awarded under subsection (a) for the following year 
                shall be reduced by the difference between such 
                amounts.
                    (B) Underpayment.--If the amount awarded under 
                subsection (a) is less than the amount described in 
                paragraph (1) of subsection (c), not later than 
                December 31 of such year, from amounts in the Early 
                Education Trust Fund established by section 3, the 
                Secretary shall award to such State pre-kindergarten 
                agency the difference between such amounts, subject to 
                paragraph (2).
            (2) Insufficient funds.--If, as of a date, the amounts 
        available to be awarded on such date from the Early Education 
        Trust Fund are less than the amounts to be awarded on such date 
        under this section without regard to this paragraph, the 
        Secretary shall ratably reduce the amounts to be awarded.
    (e) Definitions.--In this section:
            (1) Enrolled 4-year-old.--The term ``enrolled 4-year-old'' 
        means, with respect to a year, an individual who, as of October 
        1 of such year--
                    (A) is 4 years old; and
                    (B) is enrolled at a pre-kindergarten program for 
                at least 900 hours for the school year beginning in 
                such year.
            (2) Pre-kindergarten program.--The term ``pre-kindergarten 
        program'' means a program that is--
                    (A) offered by a nonprofit or governmental entity;
                    (B) designed to provide pre-kindergarten education 
                for at least 900 hours during a school year; and
                    (C) accredited by the State pre-kindergarten agency 
                for the State in which such program operates or by 
                another accrediting entity approved by such State.
            (3) State pre-kindergarten agency.--The term ``State pre-
        kindergarten agency'' means, with respect to a State, the 
        agency responsible for oversight of pre-kindergarten education 
        in the State.

SEC. 3. EARLY EDUCATION TRUST FUND.

    (a) Creation of Trust Fund.--There is hereby established in the 
Treasury of the United States a trust fund to be known as the ``Early 
Education Trust Fund'', consisting of such amounts as may be 
appropriated or credited to such Trust Fund as provided in this 
section.
    (b) Transfer to Trust Fund of Amounts Equivalent to Certain 
Taxes.--There are hereby appropriated to the Early Education Trust Fund 
amounts equivalent to the taxes received in the Treasury under section 
59A of the Internal Revenue Code of 1986 (relating to surtax for Early 
Education Trust Fund).
    (c) Expenditures From Trust Fund.--Amounts in the Early Education 
Trust Fund shall be available, without further appropriation, to carry 
out section 2.
    (d) Administrative Provisions.--
            (1) Transfer of amounts.--The amounts appropriated by 
        subsection (b) shall be transferred at least monthly from the 
        general fund of the Treasury to the Early Education Trust Fund 
        on the basis of estimates made by the Secretary of the Treasury 
        of the amounts referred to in such subsection. Proper 
        adjustments shall be made in the amounts subsequently 
        transferred to the extent prior estimates were in excess of or 
        less than the amounts required to be transferred.
            (2) Management.--The Early Education Trust Fund shall be 
        managed under the rules specified in section 9602 of the 
        Internal Revenue Code of 1986.

SEC. 4. SURTAX FOR EARLY EDUCATION TRUST FUND.

    (a) In General.--Subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by inserting after part VI the following new 
part:

           ``PART VII--SURTAX FOR EARLY EDUCATION TRUST FUND

``Sec. 59A. Surtax for Early Education Trust Fund.

``SEC. 59A. SURTAX FOR EARLY EDUCATION TRUST FUND.

    ``(a) Imposition of Tax.--In the case of a taxpayer other than a 
corporation and an estate or trust, there is hereby imposed (in 
addition to any other tax imposed by this subtitle) a tax equal to 1.5 
percent of so much of the adjusted gross income of the taxpayer as 
exceeds $500,000.
    ``(b) Not Treated as Tax Imposed by This Chapter for Certain 
Purposes.--The tax imposed under this section shall not be treated as 
tax imposed by this chapter for purposes of determining the amount of 
any credit under this chapter or for purposes of section 55.''.
    (b) Clerical Amendment.--The table of parts for subchapter A of 
chapter 1 of such Code is amended by inserting after the item relating 
to part VI the following new item:

         ``Part VII. Surtax for Early Education Trust Fund.''.

    (c) Section 15 Not To Apply.--The amendment made by subsection (a) 
shall not be treated as a change in a rate of tax for purposes of 
section 15 of the Internal Revenue Code of 1986.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.


Output: Early Learning Act of 2015  This bill requires the Department of Education (ED) to make annual awards from the Early Education Trust Fund, established in this bill, to state pre-kindergarten agencies according to a formula based on pre-kindergarten enrollment in the state. To be eligible for an award, a state must provide assurances that: (1) the award will be used only to support pre-kindergarten programs, (2) the state will not expend less for pre-kindergarten programs in the award period than it did in the previous year, and (3) each resident in the state who is four years old on October 1 of the award year has the opportunity to enroll in a free pre-kindergarten program. This bill amends the Internal Revenue Code to impose a surtax, equal to 1.5% of a taxpayer's adjusted gross income as exceeds $500,000, to support the fund.