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

Ex Input:
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.

Ex Output:
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. 


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX 
              RETURN INFORMATION.

    (a) In General.--Part I of subchapter A of chapter 75 of the 
Internal Revenue Code of 1986 (relating to crimes, other offenses, and 
forfeitures) is amended by adding after section 7213 the following new 
section:

``SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

    ``(a) Prohibitions.--
            ``(1) Federal employees and other persons.--It shall be 
        unlawful for--
                    ``(A) any officer or employee of the United States, 
                or
                    ``(B) any person described in section 6103(n) or an 
                officer or employee of any such person,
        willfully to inspect, except as authorized in this title, any 
        return or return information.
            ``(2) State and other employees.--It shall be unlawful for 
        any person (not described in paragraph (1)) willfully to 
        inspect, except as authorized in this title, any return or 
        return information acquired by such person or another person 
        under a provision of section 6103 referred to in section 
        7213(a)(2).
    ``(b) Penalty.--
            ``(1)  In general.--Any violation of subsection (a) shall 
        be punishable upon conviction by a fine in any amount not 
        exceeding $1,000, or imprisonment of not more than 1 year, or 
        both, together with the costs of prosecution.
            ``(2) Federal officers or employees.--An officer or 
        employee of the United States who is convicted of any violation 
        of subsection (a) shall, in addition to any other punishment, 
        be dismissed from office or discharged from employment.
    ``(c) Definitions.--For purposes of this section, the terms 
`inspect', `return', and `return information' have the respective 
meanings given such terms by section 6103(b).''.
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(5),'' after ``(m)(2), (4),''.
            (2) The table of sections for part I of subchapter A of 
        chapter 75 of such Code is amended by inserting after the item 
        relating to section 7213 the following new item:

                              ``Sec. 7213A. Unauthorized inspection of 
                                        returns or return 
                                        information.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to violations occurring on and after the date of the enactment of 
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN 
              INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR 
              DISCLOSURE.

    (a) Civil Damages for Unauthorized Inspection.--Subsection (a) of 
section 7431 of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``Disclosure'' in the headings for 
        paragraphs (1) and (2) and inserting ``Inspection or 
        disclosure'', and
            (2) by striking ``discloses'' in paragraphs (1) and (2) and 
        inserting ``inspects or discloses''.
    (b) Notification of Unlawful Inspection or Disclosure.--Section 
7431 of such Code is amended by redesignating subsections (e) and (f) 
as subsections (f) and (g), respectively, and by inserting after 
subsection (d) the following new subsection:
    ``(e) Notification of Unlawful Inspection and Disclosure.--If any 
person is criminally charged by indictment or information with 
inspection or disclosure of a taxpayer's return or return information 
in violation of--
            ``(1) paragraph (1) or (2) of section 7213(a),
            ``(2) section 7213A(a), or
            ``(3) subparagraph (B) of section 1030(a)(2) of title 18, 
        United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such 
inspection or disclosure.''.
    (c) No Damages for Inspection Requested by Taxpayer.--Subsection 
(b) of section 7431 of such Code is amended to read as follows:
    ``(b) Exceptions.--No liability shall arise under this section with 
respect to any inspection or disclosure--
            ``(1) which results from a good faith, but erroneous, 
        interpretation of section 6103, or
            ``(2) which is requested by the taxpayer.''.
    (d) Conforming Amendments.--
            (1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section 
        7431 of such Code are each amended by inserting ``inspection 
        or'' before ``disclosure''.
            (2) Clause (ii) of section 7431(c)(1)(B) of such Code is 
        amended by striking ``willful disclosure or a disclosure'' and 
        inserting ``willful inspection or disclosure or an inspection 
        or disclosure''.
            (3) Subsection (f) of section 7431 of such Code, as 
        redesignated by subsection (b), is amended to read as follows:
    ``(f) Definitions.--For purposes of this section, the terms 
`inspect', `inspection', `return', and `return information' have the 
respective meanings given such terms by section 6103(b).''.
            (4) The section heading for section 7431 of such Code is 
        amended by inserting ``inspection or'' before ``disclosure''.
            (5) The table of sections for subchapter B of chapter 76 of 
        such Code is amended by inserting ``inspection or'' before 
        ``disclosure'' in the item relating to section 7431.
            (6) Paragraph (2) of section 7431(g) of such Code, as 
        redesignated by subsection (b), is amended by striking ``any 
        use'' and inserting ``any inspection or use''.
    (e) Effective Date.--The amendments made by this section shall 
apply to inspections and disclosures occurring on and after the date of 
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

    (a) In General.--Section 1306(c)(1) of the National Flood Insurance 
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ``30'' and 
inserting ``15''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
construed to have taken effect on January 1, 1997, and shall expire 
June 30, 1997.

            Passed the Senate April 15, 1997.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.

Ex Output:
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information.  Provides for a monetary penalty, imprisonment, or both for violators.  (Current law imposes penalties only for the unlawful disclosure of such information.) 
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information.  Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information. 
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``TARP and ARRA Reporting and Waste 
Prevention Act''.

SEC. 2. REPORTING REQUIREMENT.

    (a) In General.--Every public or private entity shall, no later 
than 30 days after receiving or redistributing any funds distributed 
under title I of the Emergency Economic Stabilization Act of 2008 or 
the American Recovery and Reinvestment Act of 2009, submit a report to 
the Secretary of the Treasury detailing such receipt or redistribution.
    (b) Report Details.--Each report required by subsection (a) shall 
include, with respect to the funds received or redistributed, and to 
the extent the information is available--
            (1) the amount of such funds;
            (2) for funds being redistributed, the public or private 
        entity receiving such funds;
            (3) the specific provision or provisions of title I of the 
        Emergency Economic Stabilization Act of 2008 or the American 
        Recovery and Reinvestment Act of 2009 under which such funds 
        were authorized;
            (4) the specific purpose for which such funds are being 
        received or redistributed, including--
                    (A) what geographic area such funds are intended 
                for; and
                    (B) the specific details on how such funds will be 
                used;
            (5) copies of any contracts entered into by the public or 
        private entity for projects or services that will be funded in 
        whole or in part by such funds; and
            (6) such other information as the Secretary of the Treasury 
        may require.
    (c) Separate Report on Contracts.--Any public or private entity 
that enters into a contract described in subsection (b)(5) shall, no 
later than 30 days after the date such contract is entered into, and 
every 30 days thereafter until all performance under the contract has 
been completed, submit a report to the Secretary of the Treasury 
detailing--
            (1) the amount of funds distributed under title I of the 
        Emergency Economic Stabilization Act of 2008 or the American 
        Recovery and Reinvestment Act of 2009 that have been expended 
        by such public or private entity in furtherance of the 
        contract;
            (2) the specific details of how such funds were expended 
        and how such expenditures furthered the fulfillment of the 
        contract terms;
            (3) how many jobs were created by the expenditure of such 
        funds and the average cost to the public or private entity of 
        creating such jobs; and
            (4) in which geographic areas such funds were expended.
    (d) Treatment of Commingled Funds.--For purposes of this section, 
any funds that are commingled with funds distributed under title I of 
the Emergency Economic Stabilization Act of 2008 or the American 
Recovery and Reinvestment Act of 2009, such that the source of any 
particular funds within the commingled funds cannot be identified, 
shall be treated as funds distributed under title I of the Emergency 
Economic Stabilization Act of 2008 or the American Recovery and 
Reinvestment Act of 2009.
    (e) Regulations.--A report required under subsection (a) shall be 
made in such manner and form as the Secretary of the Treasury may 
prescribe by regulation. Such regulation shall be issued no later than 
30 days after the date of the enactment of this Act.
    (f) No Reporting for Certain Tax Benefits.--No report shall be 
required under subsection (a) for funds received by a public or private 
entity under any provision of title I of division B of the American 
Recovery and Reinvestment Act of 2009.
    (g) Requirement for Giving Notice When Redistributing Funds.--Any 
public or private entity that redistributes any funds distributed under 
title I of the Emergency Economic Stabilization Act of 2008 or the 
American Recovery and Reinvestment Act of 2009 to another public or 
private entity must give such public or private entity notice--
            (1) that such funds are a redistribution of funds 
        distributed under title I of the Emergency Economic 
        Stabilization Act of 2008 or the American Recovery and 
        Reinvestment Act of 2009; and
            (2) that such public or private entity may be required to 
        submit a report upon the receipt or redistribution of such 
        funds pursuant to section 2(a) of the TARP and ARRA Reporting 
        and Waste Prevention Act.
    (h) Penalty for Non-Compliance by a Private Entity.--
            (1) In general.--A private entity that fails to submit a 
        report required under subsection (a) may not enter into any 
        contract to provide property or services to any Federal agency 
        or department, and may not receive any grants, loans, or other 
        funds from any Federal agency or department, if--
                    (A) the failure to submit such report was 
                intentional; and
                    (B) The heads of the private entity knew, within 
                the 30-day window for submitting such report, that such 
                report was required to be submitted under this section.
            (2) Heads of the private entity defined.--For purposes of 
        this subsection, the term ``heads of the private entity'' 
        means, if applicable--
                    (A) the board of directors of the private entity;
                    (B) the officers of the private entity; and
                    (C) the partners of the private entity.
    (i) Definitions.--For purposes of this section:
            (1) Public or private entity.--The term ``public or private 
        entity'' means--
                    (A) any Federal agency or department;
                    (B) any agency or department of a State government;
                    (C) any agency or department of a political 
                subdivision of a State; and
                    (D) any private entity, other than an individual.
            (2) Redistributed.--With respect to funds distributed under 
        title I of the Emergency Economic Stabilization Act of 2008 or 
        the American Recovery and Reinvestment Act of 2009, the term 
        ``redistributed'' means the distribution of such funds by a 
        public or private entity to another public or private entity. 
        Notwithstanding the previous sentence, the term 
        ``redistribution'' shall not include--
                    (A) distributions made to purchase equipment or 
                other supplies; or
                    (B) distributions made for services that are merely 
                incidental to the purchase of equipment or other 
                supplies.
    (j) Effective Date.--This section shall take effect, with respect 
to the reporting requirement of subsections (a) and (c), 60 days after 
the date of the enactment of this Act.

SEC. 3. FEDERAL DATABASE.

    (a) Establishment.--The Secretary of the Treasury shall establish a 
database to hold all information reported to the Secretary under 
section 2.
    (b) Availability.--The Secretary shall, in coordination with the 
Recovery Accountability and Transparency Board, make the information in 
the database available to the public on the website recovery.gov, and 
in a manner that allows members of the public to easily access such 
information.

SEC. 4. WASTE, FRAUD, AND ABUSE HOTLINE.

    (a) In General.--The Secretary of the Treasury shall establish, 
publicize, and operate a national toll-free telephone number to serve 
as a hotline for members of the public to report waste, fraud, or abuse 
related to funds distributed under title I of the Emergency Economic 
Stabilization Act of 2008 or the American Recovery and Reinvestment Act 
of 2009.
    (b) Report.--Not later than 90 days after the date of the enactment 
of this Act, and quarterly thereafter, the Secretary of the Treasury 
shall issue a report to the Congress containing--
            (1) a description of the Secretary's compliance with 
        subsection (a); and
            (2) a description of the actions the Secretary is taking to 
        address instances of waste, fraud, or abuse reported to the 
        hotline.
    (c) Whistleblower Protection.--
            (1) In general.--No company, or any officer, employee, 
        contractor, subcontractor, or agent of such company, may 
        discharge, demote, suspend, threaten, harass, or in any other 
        manner discriminate against an employee in the terms and 
        conditions of employment because of any lawful act done by the 
        employee--
                    (A) to provide information, cause information to be 
                provided, or otherwise assist in an investigation 
                regarding any conduct which the employee reasonably 
                believes constitutes waste, fraud, or abuse related to 
                funds distributed under title I of the Emergency 
                Economic Stabilization Act of 2008 or the American 
                Recovery and Reinvestment Act of 2009, where such 
                waste, fraud, or abuse was reported to the hotline 
                established under subsection (a); or
                    (B) to file, cause to be filed, testify, 
                participate in, or otherwise assist in a proceeding 
                filed or about to be filed (with any knowledge of the 
                employer) relating to alleged waste, fraud, or abuse 
                related to funds distributed under title I of the 
                Emergency Economic Stabilization Act of 2008 or the 
                American Recovery and Reinvestment Act of 2009, where 
                such alleged waste, fraud, or abuse was reported to the 
                hotline established under subsection (a).
            (2) Enforcement action.--
                    (A) In general.--A person who alleges discharge or 
                other discrimination by any person in violation of 
                paragraph (1) may seek relief under paragraph (3), by--
                            (i) filing a complaint with the Secretary 
                        of Labor; or
                            (ii) if the Secretary has not issued a 
                        final decision within 180 days of the filing of 
                        the complaint and there is no showing that such 
                        delay is due to the bad faith of the claimant, 
                        bringing an action at law or equity for de novo 
                        review in the appropriate district court of the 
                        United States, which shall have jurisdiction 
                        over such an action without regard to the 
                        amount in controversy.
                    (B) Procedure.--
                            (i) In general.--An action under 
                        subparagraph (A)(i) shall be governed under the 
                        rules and procedures set forth in section 
                        42121(b) of title 49, United States Code.
                            (ii) Notification exception.--Notification 
                        made under section 42121(b)(1) of title 49, 
                        United States Code, shall be made to the person 
                        named in the complaint and to the employer.
                            (iii) Burdens of proof.--An action brought 
                        under subparagraph (A)(ii) shall be governed by 
                        the legal burdens of proof set forth in section 
                        42121(b) of title 49, United States Code.
                            (iv) Statute of limitations.--An action 
                        under subparagraph (A) shall be commenced not 
                        later than 90 days after the date on which the 
                        violation occurs.
            (3) Remedies.--
                    (A) In general.--An employee prevailing in any 
                action under paragraph (2)(A) shall be entitled to all 
                relief necessary to make the employee whole.
                    (B) Compensatory damages.--Relief for any action 
                under subparagraph (A) shall include--
                            (i) reinstatement with the same seniority 
                        status that the employee would have had, but 
                        for the discrimination;
                            (ii) the amount of back pay, with interest; 
                        and
                            (iii) compensation for any special damages 
                        sustained as a result of the discrimination, 
                        including litigation costs, expert witness 
                        fees, and reasonable attorney fees.
            (4) Rights retained by employee.--Nothing in this 
        subsection shall be deemed to diminish the rights, privileges, 
        or remedies of any employee under any Federal or State law, or 
        under any collective bargaining agreement.

SEC. 5. RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD REQUESTS OF 
              INSPECTOR GENERALS FOR AUDITS OR INSPECTIONS.

    Section 1527(b) of the American Recovery and Reinvestment Act of 
2009 is amended by striking ``and the inspector general rejects'' and 
all that follows through the end of the subsection and inserting ``, 
the Board shall make such request available to the public on the 
website recovery.gov.''.

Ex Output:

TARP and ARRA Reporting and Waste Prevention Act - Requires each public or private entity to provide a detailed report to the Secretary of the Treasury upon either: (1) receipt or redistribution of any funds under title I (Troubled Asset Relief Program [TARP]) of the Emergency Economic Stabilization Act of 2008 (EESA) or the American Recovery and Reinvestment Act of 2009 (ARRA); or (2) entering into a contract for projects or services funded by TARP or ARRA.

 Requires a public or private entity that redistributes any TARP or ARRA funds to another public or private entity to give the redistributee notice that: (1) such funds are a redistribution of either TARP funds or ARRA funds; and (2) the redistributee may be required to report to the Secretary.

Instructs the Secretary to: (1) establish a database to hold all such reported information; (2) make the database information available to the public on the website recovery.gov; and (3) establish a national toll-free telephone hotline number for the public to report waste, fraud, or abuse related to either TARP or ARRA funds.

Sets forth whistleblower protections.

Amends ARRA to require the Recovery Accountability and Transparency Board, if it requests that an inspector general conduct or refrain from conducting an audit investigation, to make such request available to the public on the website recovery.gov.