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 ``529 and ABLE Account Improvement Act 
of 2016''.

SEC. 2. EMPLOYER CONTRIBUTIONS TO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Subsection (a) of section 132 of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
paragraph (7), by striking the period at the end of paragraph (8) and 
inserting ``, or'', and by adding at the end the following new 
paragraph:
            ``(9) qualified tuition program and qualified ABLE program 
        contributions.''.
    (b) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--Section 132 of such Code is amended by 
redesignating subsection (o) as subsection (p) and inserting after 
subsection (n) the following new subsection:
    ``(o) Qualified Tuition Program and Qualified ABLE Program 
Contributions Defined.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified tuition and qualified ABLE program contributions' 
        means contributions (including matching contributions) made by 
        an employer directly to a qualified tuition program (as 
        described in section 529) or qualified ABLE program (as 
        described in section 529A) designated by an employee if--
                    ``(A) such contribution is made to an account under 
                such program for which the designated beneficiary is 
                the employee or a member of the family of the employee 
                (within the meaning of section 529(e)(2)), and
                    ``(B) such contribution is made in connection with 
                a qualified payroll deduction contribution program 
                established by the employer.
            ``(2) Qualified payroll deduction contribution program.--
        For purposes of this subsection, the term `qualified payroll 
        deduction contribution program' means a program established by 
        an employer--
                    ``(A) under which employees may elect to make 
                contributions to accounts described in paragraph (1)(A) 
                which reduce the amount of wages received directly by 
                such employee by the amount of such contribution, and
                    ``(B) which is made available on substantially the 
                same terms to each member of a group of employees which 
                is defined under a reasonable classification set up by 
                the employer which does not discriminate in favor of 
                highly compensated employees (as defined in section 
                414(q)).
            ``(3) Limitation on exclusion.--The amount of qualified 
        tuition and qualified ABLE program contributions which may be 
        excluded from gross income under subsection (a)(9) with respect 
        to any employee shall not exceed $100 in any calendar year.
            ``(4) Nondiscrimination rule for employer contributions.--
        Subsection (a)(9) shall only apply to contributions provided 
        with respect to a highly compensated employee if such 
        contributions meet the requirements of paragraph (2)(B).
            ``(5) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in a calendar year after 2016, the $100 
                amount contained in paragraph (3) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2015' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--Any increase determined under 
                subparagraph (A) shall be rounded to the nearest 
                multiple of $25.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2016.

SEC. 3. TAX CREDIT FOR SMALL EMPLOYER COSTS OF ESTABLISHING DIRECT 
              PAYROLL DEDUCTION INTO QUALIFIED TUITION PROGRAMS AND 
              QUALIFIED ABLE PROGRAMS.

    (a) In General.--Section 45E of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Application to Programs for Payroll Deduction Contributions 
to Qualified Tuition Programs and Qualified ABLE Programs.--In the case 
of a qualified payroll deduction contribution program (as defined in 
section 132(o)(2)) established by an employer--
            ``(1) such program shall be treated as an eligible employer 
        plan for purposes of this section,
            ``(2) this section (including the limitation of subsection 
        (b)) shall be applied separately with respect to such programs 
        and any other eligible employer plans of the employer, and
            ``(3) subsection (d)(1)(A)(ii) shall be applied by 
        substituting `education' for `retirement-related education'.''.
    (b) Clerical Amendments.--
            (1) The heading for section 45E of such Code is amended by 
        striking ``pension''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 45E and inserting the following 
        new item:

``Sec. 45E. Small employer plan startup costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to costs paid or incurred in taxable years beginning after the 
date of the enactment of this Act.

SEC. 4. EXEMPTIONS FROM ADDITIONAL TAX FOR CERTAIN DISTRIBUTIONS FROM 
              QUALIFIED TUITION PROGRAMS.

    (a) In General.--Section 529(c)(6) of the Internal Revenue Code of 
1986 is amended by striking the last sentence and inserting the 
following: ``This paragraph shall not apply to the extent that--
                    ``(A) a payment or distribution is contributed to 
                an individual retirement plan of the account owner or 
                the designated beneficiary with respect to the calendar 
                year in which the payment or distribution is received,
                    ``(B) a payment or distribution is used (within 90 
                days of the payment or distribution) to make a payment 
                of interest or principal on a qualified education loan 
                (as defined in section 222(d)(1)) on behalf of the 
                designated beneficiary or a member of the family of 
                such designated beneficiary within the meaning of 
                section 529(e)(2)), or
                    ``(C) the recipient of a payment or distribution 
                makes (within 90 days of the receipt of the payment or 
                distribution) a contribution to an organization 
                described in section 170(b)(1)(A) (other than any 
                organization described in section 509(a)(3) or any fund 
                or account described in section 4966(d)(2)), but only 
                if--
                            ``(i) a deduction for the entire payment or 
                        distribution is allowable under section 170, 
                        and
                            ``(ii) the total payments and distributions 
                        taken into account under this subparagraph with 
                        respect to such recipient for any taxable year 
                        does not exceed $1,000.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

SEC. 5. CLARIFICATION REGARDING INVESTMENT DIRECTION IN QUALIFIED 
              TUITION PROGRAMS AND QUALIFIED ABLE PROGRAMS.

    (a) Investment Direction in Qualified Tuition Programs.--Paragraph 
(4) of section 529(b) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following: ``For purposes of this paragraph, 
rebalancing investments among broad-based investment strategies 
established under the program shall not be treated as investment 
direction by a contributor or designated beneficiary unless the 
specific investments within those broad-based strategies are directed 
by the contributor or designated beneficiary.''.
    (b) Investment Direction in Qualified ABLE Programs.--Paragraph (4) 
of section 529A(b) of such Code is amended by adding at the end the 
following: ``For purposes of this paragraph, rebalancing investments 
among broad-based investment strategies established under the program 
shall not be treated as investment direction by a designated 
beneficiary unless the specific investments within those broad-based 
strategies are directed by the designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to calendar years beginning after the date of the 
enactment of this Act.

SEC. 6. ROLLOVERS BETWEEN QUALIFIED TUITION PROGRAMS AND QUALIFIED ABLE 
              PROGRAMS.

    (a) Rollovers From Qualified Tuition Programs to Qualified ABLE 
Programs.--Clause (i) of section 529(c)(3)(C) of the Internal Revenue 
Code of 1986 is amended by striking ``or'' at the end of subclause (I), 
by striking the period at the end of subclause (II) and inserting ``, 
or'', and by adding at the end the following new subclause:
                                    ``(III) to an ABLE account (as 
                                defined in section 529A(e)(6)) of the 
                                designated beneficiary or a member of 
                                the family of the designated 
                                beneficiary.
                        Subclause (III) shall not apply to so much of a 
                        distribution which, when added to all other 
                        contributions made to the ABLE account for the 
                        taxable year, exceeds the limitation under 
                        section 529A(b)(2)(B).''.
    (b) Rollovers From Qualified ABLE Programs to Qualified Tuition 
Programs.--Clause (i) of section 529A(c)(1)(C) of such Code is 
amended--
            (1) by striking ``such payment or distribution, into 
        another'' and inserting ``such payment or distribution--
                                    ``(I) into another'';
            (2) by striking the period at the end and inserting ``, 
        or'', and
            (3) by adding at the end the following new subclause:
                                    ``(II) to a qualified tuition 
                                program (as described in section 529) 
                                for the benefit of the same designated 
                                beneficiary or a member of the family 
                                of such designated beneficiary.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.

A: 529 and ABLE Account Improvement Act of 2016  This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.)  The bill excludes from gross income a fringe benefit consisting of up to $100 per year (adjusted for inflation after 2016) of employer contributions to an employee's 529 or ABLE account. The employer contribution must be made: (1) to an account for which the designated beneficiary is the employee or a member of the employee's family, and (2) in connection with a payroll deduction contribution program established by the employer.  The bill also: (1) expands the tax credit for small employer pension plan startup costs to include the costs of establishing a payroll deduction contribution program for 529 plans and ABLE accounts;(2) permits 529 funds to be used for transfers to an Individual Retirement Account (IRA), education loan payments, or charitable contributions without being subject to the additional tax for distributions that are not used for qualified higher education expenses; and (3) permits tax-free rollovers of funds between 529 and ABLE accounts for the benefit of the same beneficiary or a family member of the beneficiary. For the purpose of current law restrictions on the frequency of investment directions that a beneficiary or contributor may provide for a 529 or ABLE account, rebalancing investments among broad-based investment strategies established under the program is not an investment direction unless the beneficiary or contributor directs the specific investments within the strategies. 
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Choctaw Code Talkers Recognition 
Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) On April 6, 1917, the United States, after 
        extraordinary provocations, declared war on Germany, thus the 
        United States entered World War I, the War to End All Wars.
            (2) At the time of this declaration of war, Indian people 
        in the United States, including members of the Choctaw Nation, 
        were not accorded the status of citizens of the United States.
            (3) Without regard to this lack of citizenship, many 
        members of the Choctaw Nation joined many members of other 
        Indian tribes and nations in enlisting in the Armed Forces to 
        fight on behalf of their native land.
            (4) Members of the Choctaw Nation were enlisted in the 
        force known as the American Expeditionary Force, which began 
        hostile actions in France in the fall of 1917, and 
        specifically, members of the Choctaw Nation were incorporated 
        in a company of Indian enlistees serving in the 142d Infantry 
        Company of the 36th Division.
            (5) A major impediment to Allied operations in general, and 
        American operations in particular, was the fact that the German 
        forces had deciphered all codes used for transmitting 
        information between Allied commands, leading to substantial 
        loss of men and materiel during the first year of American 
        action.
            (6) Because of the proximity and static nature of the 
        battle lines, a method to communicate without the knowledge of 
        the enemy was needed.
            (7) An American commander realized the fact that he had 
        under his command a number of men who spoke a native language. 
        While the use of such native languages was discouraged by the 
        American Government, the commander sought out and recruited 18 
        Choctaw Indians to use for transmission of field telephone 
        communications during an upcoming campaign.
            (8) Because the language used by the Choctaw soldiers in 
        the transmission of information was not based on a European 
        language or on a mathematical progression, the Germans were 
        unable to understand any of the transmissions.
            (9) The Choctaw soldiers were placed in different command 
        positions, to achieve the widest possible area for 
        communications.
            (10) The use of the Choctaw Code Talkers was particularly 
        important in the movement of American soldiers in October of 
        1918 (including securing forward and exposed positions), in the 
        protection of supplies during American action (including 
        protecting gun emplacements from enemy shelling), and in the 
        preparation for the assault on German positions in the final 
        stages of combat operations in the fall of 1918.
            (11) In the opinion of the officers involved, the use of 
        Choctaw Indians to transmit information in their native 
        language saved men and munitions, and was highly successful. 
        Based on this successful experience, Choctaw Indians were being 
        withdrawn from frontline units for training in transmission of 
        codes so as to be more widely used when the war came to a halt.
            (12) The Germans never succeeded in breaking the Choctaw 
        code.
            (13) This was the first time in modern warfare that such 
        transmission of messages in a native American language was used 
        for the purpose of confusing the enemy.
            (14) This action by members of the Choctaw Nation is 
        another example of the commitment of American Indians to the 
        defense of our great Nation and adds to the proud legacy of 
        such service.
            (15) The Choctaw Nation has honored the actions of these 18 
        Choctaw Code Talkers through a memorial bearing their names 
        located at the entrance of the tribal complex in Durant, 
        Oklahoma.

SEC. 3. CONGRESSIONAL GOLD MEDAL.

    (a) Presentation Authorized.--To express recognition by the United 
States of America and its citizens in honoring the Choctaw Code Talkers 
who distinguished themselves in performing a unique, highly successful 
communications operation that greatly assisted in saving countless 
lives and in hastening the end of World War I, the President is 
authorized to present to each Choctaw Code Talker, or a surviving 
family member of that Code Talker, on behalf of the Congress, a gold 
medal of appropriate design honoring the Choctaw Code Talkers.
    (b) Design and Striking.--For the purposes of the presentations 
referred to in subsection (a), the Secretary of the Treasury (hereafter 
in this Act referred to as the ``Secretary'') shall strike gold medals 
with suitable emblems, devices, and inscriptions, to be determined by 
the Secretary.

SEC. 4. DUPLICATE MEDALS.

    The Secretary may strike and sell duplicates in bronze of the gold 
medal struck pursuant to section 3 under such regulations as the 
Secretary may prescribe, and at a price sufficient to cover the costs 
thereof, including labor, materials, dies, use of machinery, and 
overhead expenses, and the cost of the gold medal.

SEC. 5. STATUS AS NATIONAL MEDALS.

    The medals struck pursuant to this Act are national medals for 
purposes of chapter 51 of title 31, United States Code.

SEC. 6. FUNDING.

    (a) Authority To Use Fund Amounts.--There is authorized to be 
charged against the United States Mint Public Enterprise Fund an amount 
not to exceed $30,000 to pay for the costs of the medals authorized by 
this Act.
    (b) Proceeds of Sale.--Amounts received from the sale of duplicate 
bronze medals under section 3 shall be deposited in the United States 
Mint Public Enterprise Fund.

A:
Choctaw Code Talkers Recognition Act - Authorizes the President to present on behalf of Congress (where appropriate, posthumously) congressional gold medals honoring the Choctaw Code Talkers who distinguished themselves in performing a unique, highly successful communications operation that greatly assisted in saving countless lives and in hastening the end of World War I.
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