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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Firefighters Special Operation Task 
Force Act''.

SEC. 2. GRANTS FOR FIREFIGHTING TASK FORCES.

    The Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2201 
et seq.) is amended by adding at the end the following new section:

``SEC. 37. ASSISTANCE FOR FIREFIGHTING TASK FORCES.

    ``(a) Definitions.--In this section:
            ``(1) Critical infrastructure.--The term `critical 
        infrastructure' has the meaning given that term in section 
        1016(e) of the Critical Infrastructures Protection Act of 2001 
        (42 U.S.C. 5195c(e)).
            ``(2) Firefighting personnel.--The term `firefighting 
        personnel' has the meaning given that term in section 33(a).
            ``(3) Incident response.--The term `incident response' 
        means a response by a task force or task force unit to--
                    ``(A) a terrorist attack, including such an attack 
                that utilizes a weapon of mass destruction;
                    ``(B) a release of a hazardous material;
                    ``(C) a natural disaster; or
                    ``(D) any other emergency for which a response by a 
                fire service is appropriate.
            ``(4) Member.--The term `member', with respect to a task 
        force, means a fire service that is a party to the cooperative 
        agreement establishing the task force.
            ``(5) Task force.--The term `task force' means 2 or more 
        fire services that collectively consist of at least 50 
        firefighting personnel, operating pursuant to a cooperative 
        agreement for the purpose of coordinating incident response 
        among such fire services.
    ``(b) Grant Authority.--The Administrator may award not more than 
100 grants for task forces each fiscal year for the purposes described 
in subsection (c).
    ``(c) Purposes.--A grant awarded under this section shall be used--
            ``(1) to provide salary and benefits to hire firefighting 
        personnel or rehire firefighting personnel who have been laid 
        off to provide services to the task force, including salary and 
        benefits;
            ``(2) to pay expenses related to the participation of 
        firefighting personnel in appropriate training courses;
            ``(3) to provide training related to incident response to 
        firefighting personnel;
            ``(4) to obtain appropriate equipment, including 
        firefighting vehicles or support systems for members of the 
        task force;
            ``(5) to improve the ability of a member of a task force to 
        communicate with a local police department or hospital, or with 
        any other appropriate governmental or private sector entity; 
        and
            ``(6) to ensure the compatibility and interoperability of 
        training and equipment with those obtained by other task 
        forces.
    ``(d) Application Guidance.--The Administrator shall make available 
to potential applicants for assistance under this section a description 
of a model task force configuration, which shall include--
            ``(1) an administrative unit, consisting of 2 chief 
        officers, 2 captains, and 2 lieutenants, to coordinate training 
        programs, logistics, and maintenance of equipment, which shall 
        operate at least 40 hours per week;
            ``(2) a command unit, consisting of 1 chief officer serving 
        as the task force commander and 1 firefighter serving as 
        communications coordinator, which shall operate at all times;
            ``(3) at least 1 hazardous materials company, consisting of 
        1 company officer and 5 firefighters, which shall operate at 
        all times;
            ``(4) at least 1 rescue company, consisting of 1 company 
        officer and 5 firefighters, which shall operate at all times; 
        and
            ``(5) 6 squad companies, each consisting of 1 company 
        officer and 5 firefighters, which shall operate at all times, 
        and which may serve, as appropriate, as a hazardous materials 
        company or rescue company as described in paragraphs (3) and 
        (4).
    ``(e) Application Requirements.--Each task force desiring 
assistance under this section shall submit an application to the 
Administrator at such time, in such manner, and accompanied by such 
information as the Administrator may reasonably require. In order to 
qualify for a grant, an applicant's proposal shall provide for--
            ``(1) prompt incident response;
            ``(2) a unified command system;
            ``(3) common training and equipment for task force members;
            ``(4) maximum coverage in the task force region, taking 
        into account population, business centers, vital 
        infrastructures, transportation corridors, and government 
        centers; and
            ``(5) preservation during the life of the grant of the 
        overall personnel level for each fire service, at least at the 
        level in effect at the time the application was submitted.
    ``(f) Selection Priority.--In selecting a task force to receive 
assistance under this section, the Administrator shall give priority to 
task forces that serve a geographic area that--
            ``(1) has a high population density; or
            ``(2) is located not more than 50 miles from--
                    ``(A) a facility that produces nuclear power;
                    ``(B) a large facility that produces, treats, or 
                refines chemicals or petroleum products;
                    ``(C) a business district of national significance; 
                or
                    ``(D) a location with one or more critical 
                infrastructures.
    ``(g) Matching Requirement.--The Administrator may provide 
assistance to a Task Force under this section for a fiscal year only if 
the task force agrees to obtain from non-Federal sources for such 
fiscal year at least 55 percent of the costs of the task force. The 
non-Federal contributions may be in-kind contributions, including 
personnel, personnel overtime, vehicles, equipment, administrative 
costs, fuel, maintenance, contractor services, and rental space.
    ``(h) Authorization of Appropriations.--There are authorized to be 
appropriated to the Administrator to carry out this section such sums 
as may be necessary for each of the fiscal years 2008 through 2016.''.

A: Firefighters Special Operation Task Force Act - Amends the Federal Fire Prevention and Control Act of 1974 to authorize the Administrator of the U.S. Fire Administration to award up to 100 grants for task forces (two or more fire services that collectively consist of at least 50 firefighting personnel, operating under a cooperative agreement to coordinate incident response) each fiscal year for: (1) salary and benefits to hire firefighting personnel; (2) training; (3) equipment or support systems; (4) communications between task force members and a local police department or hospital or with any other appropriate governmental or private sector entity; and (5) compatibility and interoperability of training and equipment.

Requires the Administrator to give priority to task forces serving geographic areas that have a high population density or that are located within 50 miles of: (1) a nuclear power facility; (2) a large facility that produces, treats, or refines chemicals or petroleum products; (3) a business district of national significance; or (4) a location with one or more critical infrastructures.

Requires grantees to obtain non-federal matching funds of at least 55% of the amount awarded by the Administrator for each fiscal year.
****
Q: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (c) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (d) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions and amendments had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

    It is the sense of the Senate that any reduction in Federal 
revenues resulting from the provisions of, and amendments made by, this 
Act should be fully offset.

A: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Renewable Power for Agriculture 
Incentive Program Act of 2008''.

SEC. 2. CREDIT TO FARMERS TO OFFSET HIGH ENERGY COSTS, ENCOURAGE USE OF 
              RENEWABLE ENERGY, AND REDUCED PRICES TO CONSUMERS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45Q. FARMER'S RENEWABLE ENERGY CREDIT.

    ``(a) Determination of Credits for 2008.--
            ``(1) In general.--In the case of the taxpayer's taxable 
        year which includes December 31, 2008, the farmer's renewable 
        energy credit determined under this section is an amount equal 
        to the excessive fuel cost paid or incurred by the taxpayer 
        during such taxable year for any creditable fuel used by the 
        taxpayer in the trade or business of farming.
            ``(2) Excessive fuel cost.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `excessive fuel cost' 
                means, with respect to any creditable fuel, the excess 
                (if any) of--
                            ``(i) the amount paid or incurred by the 
                        taxpayer for such fuel, over
                            ``(ii) the adjusted base price for such 
                        fuel.
                    ``(B) Adjusted base price.--The term `adjusted base 
                price' means, with respect to any creditable fuel, the 
                average price for such fuel on September 6, 2004, for 
                the region in which the taxpayer purchased such fuel 
                (as determined by Secretary using data of the Energy 
                Information Agency of the Department of Energy).
    ``(b) Determination of Credits After 2008.--In the case of any 
taxable year of the taxpayer beginning after December 31, 2008--
            ``(1) In general.--In the case of an eligible taxpayer, the 
        farmer's renewable energy credit determined under this section 
        is an amount equal to the product of--
                    ``(A) the annual fuel reduction amount, multiplied 
                by
                    ``(B) the average fuel price.
            ``(2) Credit eligibility conditioned on use of prior year 
        credit.--No credit shall be allowed to any taxpayer under this 
        subsection, unless the taxpayer demonstrates to the 
        satisfaction of the Secretary that such taxpayer has used the 
        credit allowed to the taxpayer under this section for the 
        preceding taxable year as follows:
                    ``(A) 50 percent of the amount of such credit has 
                been used to reduce the prices to consumers of the 
                agricultural commodities produced by the taxpayer in 
                the trade or business of farming.
                    ``(B) In the case of any creditable fuel other than 
                electricity, 50 percent of the amount of such credit 
                has been used to substitute renewable energy for the 
                fossil fuels used by the taxpayer in the trade or 
                business of farming.
                    ``(C) In the case of electricity, 50 percent of the 
                amount of such credit has been used to either--
                            ``(i) substitute electricity produced by 
                        the taxpayer from renewable resources for the 
                        electricity purchased from the grid and used by 
                        the taxpayer in the trade or business of 
                        farming, or
                            ``(ii) decrease the amount of electricity 
                        used by the taxpayer in the trade or business 
                        of farming by increasing efficiency.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) Annual fuel reduction amount.--The term 
                `annual fuel reduction amount' means, with respect to 
                any creditable fuel for any taxable year, the excess 
                of--
                            ``(i) the amount of such creditable fuel 
                        used by the taxpayer in the trade or business 
                        of farming during the preceding taxable year, 
                        over
                            ``(ii) the amount of such creditable fuel 
                        used by the taxpayer in the trade or business 
                        of farming during the taxable year for which 
                        credit is being determined.
                    ``(B) Average fuel price.--The term `average fuel 
                price' means, with respect to any creditable fuel for 
                any taxable year, the average price of such fuel during 
                the calendar year preceding the calendar year in which 
                the taxable year begins for the region in which the 
                taxpayer purchased such fuel (as determined by 
                Secretary using data of the Energy Information Agency 
                of the Department of Energy).
            ``(4) Eligible taxpayer.--The term `eligible taxpayer' 
        means, with respect to any taxable year, any taxpayer who--
                    ``(A) was allowed a credit under this section for 
                the preceding taxable year, or
                    ``(B) was not engaged in the trade or business of 
                farming for any preceding taxable year which ended on 
                or after December 31, 2008.
    ``(c) Creditable Fuel.--For purposes of this section, the term 
`creditable fuel' means any fossil fuel and electricity. This section 
shall be applied separately with respect to electricity and with 
respect to each type of fossil fuel.
    ``(d) Termination.--No credit shall be allowed under this section 
for any taxable year beginning after December 31, 2013.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of such Code is amended by striking ``plus'' at the end 
of paragraph (31), by striking the period at the end of paragraph (32) 
and inserting ``, plus'', and by adding at the end the following new 
paragraph:
            ``(33) the farmer's renewable energy credit determined 
        under section 45Q.''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

``Sec. 45Q. Farmer's renewable energy credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending on or after December 31, 2008.

A:
Renewable Power for Agriculture Incentive Program Act of 2008 - Amends the Internal Revenue Code to allow a business-related tax credit for excessive fuel costs for creditable fuel (i.e., fossil fuel or electricity) used by a taxpayer in the trade or business of farming. Defines "excessive fuel cost" as the excess amount paid for creditable fuel over the adjusted base price for such fuel (the average price for such fuel on September 6, 2004, for the region in which the taxpayer purchased such fuel). Terminates such credit after 2013.
****