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

Q: SECTION 1. SHORT TITLE.

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

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

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

SEC. 3. TECHNICAL AND CONFORMING AMENDMENTS TO NEPA.

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

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

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

                             ``definitions

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

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

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

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

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

SEC. 7. DEFINITIONS.

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

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

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

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

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

SEC. 10. TECHNICAL AND CONFORMING AMENDMENTS.

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

                                 

HR 3484 IH----2

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

    This Act may be cited as the ``Tinnitus Research for Military 
Health Improvement Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Tinnitus, or the perception of sound where no external 
        source of such sound exists, is the most prevalent disabling 
        condition that affects members of the Armed Forces, most 
        notably those members who have been exposed to blast injuries 
        during combat, or other high noise level situations.
            (2) Tinnitus is the leading service-connected disability 
        for returning members of the Armed Forces and the prevalence of 
        tinnitus is continuing to increase at alarming rates.
            (3) An otologic, or ear, injury such as tinnitus has been 
        shown to decrease performance and situational awareness during 
        combat, seriously compromising the ability of a member of the 
        Armed Forces to hear and execute commands properly, thereby 
        jeopardizing not only the affected member but other members as 
        well.
            (4) While certain types of sensory impairment in combat or 
        other military activities may be readily apparent, otologic 
        injuries such as tinnitus may not be easily noticeable, which 
        necessitates the need for more rigorous screening for tinnitus 
        before and after deployment, and for additional research to 
        distinguish tinnitus from other forms of brain injury incurred 
        during combat.
            (5) Medical evidence to date suggests a demonstrated link 
        between tinnitus and post-traumatic stress disorder and 
        traumatic brain injury, such that improved understanding of 
        treatment of tinnitus may also directly advance research 
        efforts to address post-traumatic stress disorder and traumatic 
        brain injury.
            (6) Improving the treatment and prevention of tinnitus will 
        benefit all members of the Armed Forces who are increasingly at 
        risk of injury from high-decibel equipment or explosive 
        devices.

SEC. 3. CENTER OF EXCELLENCE FOR THE STUDY OF TINNITUS.

    (a) Establishment.--
            (1) In general.--The Secretary of Defense shall establish 
        one or more Centers of Excellence (in this section referred to 
        as a ``center'') for the study of tinnitus.
            (2) Location.--The Secretary shall establish a center at a 
        military installation in the United States where members of the 
        Armed Forces perform activities involving high rates of sound, 
        including artillery instruction and other basic combat training 
        related activities.
    (b) Responsibilities.--A center shall have the responsibilities as 
follows:
            (1) To study and enhance existing treatment modalities for 
        members of the Armed Forces with tinnitus, including diagnosed 
        cases of recurrent, chronic, or severe tinnitus.
            (2) To conduct basic and clinical research to prevent, 
        treat, and cure tinnitus, including studies on the neurological 
        changes in the brain associated with tinnitus.
            (3) To coordinate research activities with the Defense 
        Centers of Excellence for Psychological Health and Traumatic 
        Brain Injury in order to establish a tinnitus data registry for 
        members of the Armed Forces affected with tinnitus and other 
        neurological conditions that will enhance scientific progress 
        toward improvements in treatment for tinnitus and associated 
        neurological combat related conditions.
    (c) Reports.--Not later than one year after the date of the 
enactment of this Act, and annually thereafter, the Secretary of 
Defense shall submit to Congress a report on the activities of the 
center.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $7,000,000 for each of fiscal 
years 2011 through 2016.

SEC. 4. AURAL SCREENINGS FOR MEMBERS OF THE ARMED FORCES.

    (a) In General.--Paragraph (2) of section 1074f(b) of title 10, 
United States Code, is amended by adding at the end the following new 
subparagraph:
            ``(D) An aural screening, including an assessment of 
        tinnitus.''.
    (b) Effective Date.--Section 1074f(b)(2) of title 10, United States 
Code, as added by subsection (a) of this section, shall apply to 
members of the Armed Forces who are deployed or return from deployment 
on or after the date that is 30 days after the date of the enactment of 
this Act.

SEC. 5. GRANT PROGRAM TO ENCOURAGE TINNITUS RESEARCH.

    (a) In General.--Subject to the availability of appropriations 
provided for such purpose, the Secretary of Defense shall establish a 
program to award grants to institutions to assist such institutions in 
conducting research on recurrent, chronic, or severe tinnitus and 
peripheral neurological conditions, including research related to 
neurology, pharmacology, audiology, otolaryngology, and other 
disciplines that the Secretary determines appropriate according to 
newly discovered evidence-based findings.
    (b) Eligibility.--
            (1) Teaching program.--An institution eligible to receive a 
        grant under this section is--
                    (A) a hospital with a teaching program described in 
                section 1861(b)(6) of the Social Security Act (42 
                U.S.C. 1395x); or
                    (B) an educational institution with demonstrated 
                expertise in tinnitus research.
            (2) Application.--To be eligible to receive a grant under 
        this section, an institution shall submit an application to the 
        Secretary of Defense at such time, in such manner, and 
        containing such information as the Secretary may require. The 
        Secretary shall ensure that such applications are peer-reviewed 
        by multidisciplinary tinnitus experts from both the public and 
        private sector.
    (c) Grant Amount.--An institution awarded a grant under this 
section may not receive more than $2,500,000 per fiscal year under this 
section.
    (d) Reports.--Not later than December 31 of each year a grant may 
be awarded under this section, the Secretary of Defense shall submit to 
Congress a report on the grant program, including a summary of the 
research related to tinnitus conducted by each grant recipient.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $10,000,000 for each of fiscal 
years 2011 through 2016.

SEC. 6. IMPROVING AURAL PROTECTION FOR MEMBERS OF THE ARMED FORCES.

    (a) In General.--The Secretary of Defense shall examine methods to 
improve the aural protection for members of the Armed Forces in combat.
    (b) Report.--Not later than one year after the date of the 
enactment of this Act, the Secretary shall submit to Congress a report 
on the methods to improve aural protection examined under subsection 
(a).

SEC. 7. EXECUTIVE AGENT FOR TINNITUS.

    (a) Executive Agent.--Not later than 90 days after the date of the 
enactment of this Act, the Secretary of Defense shall designate a 
senior official of the Department of Defense to act as the executive 
agent for tinnitus.
    (b) Roles, Responsibilities, and Authorities.--
            (1) In general.--Not later than one year after the date of 
        the enactment of this Act, and in accordance with Directive 
        5101.1, the Secretary of Defense shall prescribe the roles, 
        responsibilities, and authorities of the executive agent 
        designated under subsection (a).
            (2) Specification.--The roles and responsibilities of the 
        executive agent designated under subsection (a) shall include 
        coordinating common functions related to tinnitus among the 
        military departments.
    (c) Support.--In accordance with Directive 5101.1, the Secretary of 
Defense shall ensure that the military departments, Defense Agencies, 
and other components of the Department of Defense provide the executive 
agent designated under subsection (a) with the appropriate support and 
resources needed to perform the roles, responsibilities, and 
authorities of the executive agent.
    (d) Definitions.--In this section:
            (1) The term ``Directive 5101.1'' means Department of 
        Defense Directive 5101.1, or any successor directive relating 
        to the responsibilities of an executive agent of the Department 
        of Defense.
            (2) The term ``executive agent'' has the meaning given the 
        term ``DoD Executive Agent'' in Directive 5101.1.

A: Tinnitus Research for Military Health Improvement Act - Directs the Secretary of Defense (DOD) to establish one or more centers of excellence for the study of tinnitus. Requires such centers to be established at military installations where members of the Armed Forces perform activities involving high rates of sound, including artillery instruction. Outlines center activities, including researching and enhancing treatments for members with tinnitus.

Requires the inclusion, within a current medical tracking system for members deployed overseas, of an aural screening which shall include an assessment of tinnitus.

Directs the Secretary to establish a grant program to assist eligible institutions in conducting research on recurrent, chronic, or severe tinnitus and peripheral neurological conditions. Makes eligible for such grants: (1) a hospital with an approved teaching program as defined under the Social Security Act; or (2) an educational institution with demonstrated expertise in tinnitus research.

Requires the Secretary to designate a senior DOD official to act as the executive agent for tinnitus.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Indian Reservation Economic 
Investment Act of 2001''.

SEC. 2. INVESTMENT TAX CREDIT FOR PROPERTY ON INDIAN RESERVATIONS.

    (a) Allowance of Indian Reservation Credit.--Section 46 of the 
Internal Revenue Code of 1986 (relating to investment credits) is 
amended by striking ``and'' at the end of paragraph (2), by striking 
the period at the end of paragraph (3) and inserting ``, and'', and by 
adding after paragraph (3) the following new paragraph:
            ``(4) the Indian reservation credit.''.
    (b) Amount of Indian Reservation Credit.--
            (1) In general.--Section 48 of such Code (relating to the 
        energy credit and the reforestation credit) is amended by 
        adding after subsection (b) the following new subsection:
    ``(c) Indian Reservation Credit.--
            ``(1) In general.--For purposes of section 46, the Indian 
        reservation credit for any taxable year is the Indian 
        reservation percentage of the qualified investment in qualified 
        Indian reservation property placed in service during such 
        taxable year, determined in accordance with the following 
        table:

``In the case of qualified Indian   The Indian reservation percentage 
        reservation property which          is--
        is--
    Reservation personal property.................                   10
    New reservation construction property.........                   15
    Reservation infrastructure investment.........                   15
            ``(2) Qualified investment in qualified indian reservation 
        property defined.--For purposes of this subpart--
                    ``(A) In general.--The term `qualified Indian 
                reservation property' means property--
                            ``(i) which is--
                                    ``(I) reservation personal 
                                property;
                                    ``(II) new reservation construction 
                                property; or
                                    ``(III) reservation infrastructure 
                                investment; and
                            ``(ii) not acquired (directly or 
                        indirectly) by the taxpayer from a person who 
                        is related to the taxpayer (within the meaning 
                        of section 465(b)(3)(C)).
                The term `qualified Indian reservation property' does 
                not include any property (or any portion thereof) 
                placed in service for purposes of conducting or housing 
                class I, II, or III gaming (as defined in section 4 of 
                the Indian Gaming Regulatory Act (25 U.S.C. 2703)).
                    ``(B) Qualified investment.--The term `qualified 
                investment' means--
                            ``(i) in the case of reservation 
                        infrastructure investment, the amount expended 
                        by the taxpayer for the acquisition or 
                        construction of the reservation infrastructure 
                        investment; and
                            ``(ii) in the case of all other qualified 
                        Indian reservation property, the taxpayer's 
                        basis for such property.
                    ``(C) Reservation personal property.--The term 
                `reservation personal property' means qualified 
                personal property which is used by the taxpayer 
                predominantly in the active conduct of a trade or 
                business within an Indian reservation. Property shall 
                not be treated as `reservation personal property' if it 
                is used or located outside the Indian reservation on a 
                regular basis.
                    ``(D) Qualified personal property.--The term 
                `qualified personal property' means property--
                            ``(i) for which depreciation is allowable 
                        under section 168;
                            ``(ii) which is not--
                                    ``(I) nonresidential real property;
                                    ``(II) residential rental property; 
                                or
                                    ``(III) real property which is not 
                                described in subclause (I) or (II) and 
                                which has a class life of more than 
                                12.5 years.
                        For purposes of this subparagraph, the terms 
                        `nonresidential real property', `residential 
                        rental property', and `class life' have the 
                        respective meanings given such terms by section 
                        168.
                    ``(E) New reservation construction property.--The 
                term `new reservation construction property' means 
                qualified real property--
                            ``(i) which is located in an Indian 
                        reservation;
                            ``(ii) which is used by the taxpayer 
                        predominantly in the active conduct of a trade 
                        or business within an Indian reservation; and
                            ``(iii) which is originally placed in 
                        service by the taxpayer.
                    ``(F) Qualified real property.--The term `qualified 
                real property' means property for which depreciation is 
                allowable under section 168 and which is described in 
                subclause (I), (II), or (III) of subparagraph (D)(ii).
                    ``(G) Reservation infrastructure investment.--
                            ``(i) In general.--The term `reservation 
                        infrastructure investment' means qualified 
                        personal property or qualified real property 
                        which--
                                    ``(I) benefits the tribal 
                                infrastructure;
                                    ``(II) is available to the general 
                                public; and
                                    ``(III) is placed in service in 
                                connection with the taxpayer's active 
                                conduct of a trade or business within 
                                an Indian reservation.
                            ``(ii) Property may be located outside the 
                        reservation.--Qualified personal property and 
                        qualified real property used or located outside 
                        an Indian reservation shall be reservation 
                        infrastructure investment only if its purpose 
                        is to connect to existing tribal infrastructure 
                        in the reservation, and shall include, but not 
                        be limited to, roads, power lines, water 
                        systems, railroad spurs, and communications 
                        facilities.
                    ``(H) Coordination with other credits.--The term 
                `qualified Indian reservation property' shall not 
                include any property with respect to which the energy 
                credit or the rehabilitation credit is allowed.
            ``(3) Real estate rentals.--For purposes of this section, 
        the rental to others of real property located within an Indian 
        reservation shall be treated as the active conduct of a trade 
        or business in an Indian reservation.
            ``(4) Indian reservation defined.--For purposes of this 
        subpart, the term `Indian reservation' means--
                    ``(A) a reservation, as defined in section 4(10) of 
                the Indian Child Welfare Act of 1978 (25 U.S.C. 
                1903(10)), or
                    ``(B) lands held under the provisions of the Alaska 
                Native Claims Settlement Act (43 U.S.C. 1601 et seq.) 
                by a Native corporation as defined in section 3(m) of 
                such Act (43 U.S.C. 1602(m)).
            ``(5) Limitation based on unemployment.--
                    ``(A) General rule.--The Indian reservation credit 
                allowed under section 46 for any taxable year shall 
                equal--
                            ``(i) if the Indian unemployment rate on 
                        the applicable Indian reservation for which the 
                        credit is sought exceeds 300 percent of the 
                        national average unemployment rate at any time 
                        during the calendar year in which the property 
                        is placed in service or during the immediately 
                        preceding 2 calendar years, 100 percent of such 
                        credit;
                            ``(ii) if such Indian unemployment rate 
                        exceeds 150 percent but not 300 percent, 50 
                        percent of such credit; and
                            ``(iii) if such Indian unemployment rate 
                        does not exceed 150 percent, 0 percent of such 
                        credit.
                    ``(B) Special rule for large projects.--In the case 
                of a qualified Indian reservation property which has 
                (or is a component of a project which has) a projected 
                construction period of more than 2 years or a cost of 
                more than $1,000,000, subparagraph (A) shall be applied 
                by substituting `during the earlier of the calendar 
                year in which the taxpayer enters into a binding 
                agreement to make a qualified investment or the first 
                calendar year in which the taxpayer has expended at 
                least 10 percent of the taxpayer's qualified 
                investment, or the preceding calendar year' for `during 
                the calendar year in which the property is placed in 
                service or during the immediately preceding 2 calendar 
                years'.
                    ``(C) Determination of indian unemployment.--For 
                purposes of this paragraph, with respect to any Indian 
                reservation, the Indian unemployment rate shall be 
                based upon Indians unemployed and able to work, and 
                shall be certified by the Secretary of the Interior.
            ``(6) Coordination with nonrevenue laws.--Any reference in 
        this subsection to a provision not contained in this title 
        shall be treated for purposes of this subsection as a reference 
        to such provision as in effect on the date of the enactment of 
        this paragraph.''.
            (2) Lodging to qualify.--Paragraph (2) of section 50(b) of 
        such Code (relating to property used for lodging) is amended by 
        striking ``and'' at the end of subparagraph (C), by striking 
        the period at the end of subparagraph (D) and inserting ``; 
        and'', and by adding at the end the following subparagraph:
                    ``(E) new reservation construction property.''.
    (c) Recapture.--Subsection (a) of section 50 of such Code (relating 
to recapture in case of dispositions, etc.), is amended by adding at 
the end the following new paragraph:
            ``(6) Special rules for indian reservation property.--
                    ``(A) In general.--If, during any taxable year, 
                property with respect to which the taxpayer claimed an 
                Indian reservation credit--
                            ``(i) is disposed of; or
                            ``(ii) in the case of reservation personal 
                        property--
                                    ``(I) otherwise ceases to be 
                                investment credit property with respect 
                                to the taxpayer; or
                                    ``(II) is removed from the Indian 
                                reservation, converted, or otherwise 
                                ceases to be Indian reservation 
                                property,
                the tax under this chapter for such taxable year shall 
                be increased by the amount described in subparagraph 
                (B).
                    ``(B) Amount of increase.--The increase in tax 
                under subparagraph (A) shall equal the aggregate 
                decrease in the credits allowed under section 38 by 
                reason of section 48(c) for all prior taxable years 
                which would have resulted had the qualified investment 
                taken into account with respect to the property been 
                limited to an amount which bears the same ratio to the 
                qualified investment with respect to such property as 
                the period such property was held by the taxpayer bears 
                to the applicable recovery period under section 168(g).
                    ``(C) Coordination with other recapture 
                provisions.--In the case of property to which this 
                paragraph applies, paragraph (1) shall not apply and 
                the rules of paragraphs (3), (4), and (5) shall 
                apply.''.
    (d) Basis Adjustment To Reflect Investment Credit.--Paragraph (3) 
of section 50(c) of such Code (relating to basis adjustment to 
investment credit property) is amended by striking ``energy credit or 
reforestation credit'' and inserting ``energy credit, reforestation 
credit, or Indian reservation credit other than with respect to any 
expenditure for new reservation construction property''.
    (e) Certain Governmental Use Property To Qualify.--Paragraph (4) of 
section 50(b) of such Code (relating to property used by governmental 
units or foreign persons or entities) is amended by redesignating 
subparagraphs (D) and (E) as subparagraphs (E) and (F), respectively, 
and by inserting after subparagraph (C) the following new subparagraph:
                    ``(D) Exception for reservation infrastructure 
                investment.--This paragraph shall not apply for 
                purposes of determining the Indian reservation credit 
                with respect to reservation infrastructure 
                investment.''.
    (f) Application of At-Risk Rules.--Subparagraph (C) of section 
49(a)(1) of such Code is amended by striking ``and'' at the end of 
clause (ii), by striking the period at the end of clause (iii) and 
inserting ``, and'', and by adding at the end the following new clause:
                            ``(iv) the qualified investment in 
                        qualified Indian reservation property.''.
    (g) Clerical Amendments.--
            (1) Section 48 of such Code is amended by striking the 
        heading and inserting the following:

``SEC. 48. ENERGY CREDIT; REFORESTATION CREDIT; INDIAN RESERVATION 
              CREDIT.''.

            (2) The table of sections for subpart E of part IV of 
        subchapter A of chapter 1 is amended by striking the item 
        relating to section 48 and inserting the following:

                              ``Sec. 48. Energy credit; reforestation 
                                        credit; Indian reservation 
                                        credit.''.
    (h) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2001.

A:
Indian Reservation Economic Investment Act of 2001 - Amends the Internal Revenue Code to allow an Indian reservation investment credit based on specified amounts. Includes qualified personal property and qualified real property used or located outside an Indian reservation which is connected to existing tribal infrastructure in the reservation, including roads, power lines, water systems, railroad spurs, and communication facilities as a reservation infrastructure investment. Limits the credit based on the Indian unemployment rate. Provides for recapture of the credit in certain cases.
****