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 ``Startup Opportunity Accelerator Act 
of 2014'' or the ``SOAR Act''.

SEC. 2. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

    The Small Business Act (15 U.S.C. 631 et seq.) is amended--
            (1) by redesignating section 47 (15 U.S.C. 631 note) as 
        section 48; and
            (2) by inserting after section 46 the following:

``SEC. 47. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

    ``(a) Definitions.--In this section--
            ``(1) the term `eligible entity' means an organization--
                    ``(A) that is located in the United States; and
                    ``(B) the primary purpose of which is to support 
                new small business concerns;
            ``(2) the term `new small business concern' means a small 
        business concern that has been in operation for not more than 5 
        years; and
            ``(3) the term `State' means any State of the United 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, and any territory or possession of the United States.
    ``(b) Funding.--
            ``(1) In general.--Not later than 1 year after the date of 
        enactment of this section, the Administrator shall develop and 
        begin implementing a program to award cash prizes of not more 
        than $50,000 to eligible entities to support new small business 
        concerns.
            ``(2) Use of funds.--A prize under this section--
                    ``(A) may be used for construction costs, space 
                acquisition, and programmatic purposes; and
                    ``(B) may not be used to provide capital or 
                professional services to new small business concerns 
                directly or through the subaward of funds.
    ``(c) Requirement for Applicants.--An eligible entity desiring a 
prize under this section shall demonstrate that the eligible entity 
will use the prize to provide assistance to not less than 10 new small 
business concerns per year.
    ``(d) Criteria.--The Administrator shall establish criteria for 
prizes under this section that shall give priority to eligible entities 
that are providing or plan to provide to new small business concerns--
            ``(1) office, manufacturing, or warehouse space, including 
        appropriate operations infrastructure;
            ``(2) access to capital (either directly from the eligible 
        entity (using amounts other than the amounts provided under the 
        prize) or through guidance and contacts for acquiring capital 
        from outside investors);
            ``(3) access to professional services (either directly from 
        the eligible entity (using amounts other than the amounts 
        provided under the prize) or through guidance and contacts for 
        acquiring professional services), including accounting and 
        legal services; or
            ``(4) a formal structured mentorship or developmental 
        program that assists new small business concerns with building 
        business skills and competencies.
    ``(e) Considerations in Choosing Recipients.--In determining 
whether to award a prize under this section to an eligible entity, the 
Administrator shall take into account--
            ``(1) for eligible entities that have in operation a 
        program to support new small business concerns, the record of 
        the eligible entity in assisting new small business concerns, 
        including, for each of the 3 full years before the date on 
        which the eligible entity applies for a prize under this 
        section--
                    ``(A) the retention rate of new small business 
                concerns in the program of the eligible entity;
                    ``(B) the average period of participation by new 
                small business concerns in the program of the eligible 
                entity;
                    ``(C) the total, average, and median capital raised 
                by new small business concerns participating in the 
                program of the eligible entity; and
                    ``(D) the total, average, and median number of 
                employees of new small business concerns participating 
                in the program of the eligible entity;
            ``(2) for all eligible entities--
                    ``(A) the number of new small business concerns 
                assisted or anticipated to be assisted by the eligible 
                entity;
                    ``(B) the number of new small business concerns 
                applying or anticipated to apply for assistance from 
                the eligible entity;
                    ``(C) whether the program of the eligible entity 
                provides or would provide assistance to individuals in 
                gender, racial, or ethnic groups underrepresented by 
                existing programs to assist new small business 
                concerns; and
                    ``(D) other metrics determined appropriate by the 
                Administrator;
            ``(3) the need in the geographic area to be served by the 
        program to be carried out using the prize for additional 
        assistance for new small business concerns, if the area has 
        sufficient population density, as determined by the 
        Administrator;
            ``(4) the level of experience of the entrepreneurial 
        leadership of the eligible entity; and
            ``(5) the ability of the eligible entity to use and 
        leverage local strengths, including human resources, 
        infrastructure, and educational institutions.
    ``(f) Matching Nonpublic Funding Requirement.--
            ``(1) In general.--An eligible entity receiving a prize 
        under this section shall obtain funds from a private individual 
        or entity (including a for profit or nonprofit entity) that 
        are--
                    ``(A) for the same purposes as a prize may be made 
                under this section;
                    ``(B) used to carry out the program of the eligible 
                entity carried out using the prize under this section; 
                and
                    ``(C) in an amount that is not to be less than 50 
                percent of the amount of the prize under this section.
            ``(2) Form of non-federal share.--Not more than 25 percent 
        of the funds obtained under paragraph (1) may be in the form of 
        in-kind contributions.
    ``(g) Consequences of Failure To Abide by Terms and Conditions of 
Prize or Requirements of This Section.--The Administrator shall notify 
each eligible entity receiving a prize under this section that failure 
to abide by the terms and conditions of the prize or the requirements 
of this section may, in the discretion of the Administrator and in 
addition to any other civil or criminal consequences, result in the 
Administrator ordering the eligible entity to return the prize funds.
    ``(h) Annual Progress Reporting by Recipients of Prize.--Each 
eligible entity receiving a prize under this section shall submit to 
the Administrator an annual report on the progress of the program 
carried out using the amounts received under the prize, including--
            ``(1) the number of new small business concerns 
        participating in the program during each of the previous 3 
        years;
            ``(2) the number of new small business concerns applying to 
        participate in the program during each of the previous 3 years;
            ``(3) the retention rate of new small business concerns in 
        the program;
            ``(4) the average period of participation in the program by 
        new small business concerns;
            ``(5) the total, average, and median capital raised by new 
        small business concerns participating in the program;
            ``(6) the total, average, and median number of employees of 
        new small business concerns participating in the program; and
            ``(7) other metrics determined appropriate by the 
        Administrator.
    ``(i) Report to Congress.--The Administrator shall submit to 
Congress an annual report on the program under this section, which 
shall include an assessment of the effectiveness of the program, 
including an assessment based on the metrics listed in subsection (h).
    ``(j) Coordination With Other Small Business Administration 
Programs.--The Administrator shall take appropriate action to encourage 
eligible entities receiving a prize under this section to use and 
incorporate other programs of the Administration, such as small 
business development centers, small business investment companies, 
loans under section 7(a), and assistance under title V of the Small 
Business Investment Act of 1958 (15 U.S.C. 695 et seq.).
    ``(k) Listing on Website.--The Administrator shall include a list 
of eligible entities receiving a prize under this section on the 
website of the Administration.
    ``(l) Authorization of Appropriation.--There are authorized to be 
appropriated to carry out this section $5,000,000 for each of the first 
5 fiscal years beginning after the date of the enactment of this 
section.''.

Ex Output:
Startup Opportunity Accelerator Act of 2014 or the SOAR Act - Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to develop a program to award cash prizes of up to $50,000 to organizations in the United States whose primary purpose is to support new small businesses that have been in operation for five years or less. Authorizes the use of a prize for construction costs, space acquisition, and programmatic purposes. Prohibits its use for capital or professional services to new small businesses. Requires a prize recipient to provide assistance to at least 10 new small businesses per year. 


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Grandparents Raising Grandchildren 
Assistance Act of 1993''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) many grandparents throughout the United States are the 
        primary caregivers to their grandchildren and such grandparents 
        are essentially starting over as parents;
            (2) grandparents are acting as parents for a second time 
        primarily because of problems relating to the natural parents 
        of their grandchildren such as drug and alcohol addiction, 
        abuse, divorce, AIDS and other health problems, and teenage 
        pregnancy;
            (3) grandparents and the grandchildren for whom they 
        provide care often suffer legal, financial, emotional, and 
        bureaucratic hardships; and
            (4) it is desirable to develop national policies that 
        assist grandparents who are serving as the primary caregivers 
        to their grandchildren.

SEC. 3. GRANDCHILD SOCIAL SECURITY BENEFITS BASED ONLY ON DEPENDENCY.

    (a) In General.--Subsection (e) of section 216 of the Social 
Security Act (42 U.S.C. 416) is amended--
            (1) by striking ``, but only if'' in the first sentence and 
        all that follows through ``such individual died''; and
            (2) by striking the last sentence.
    (b) Additional Requirements if Parents Are Alive.--Section 
202(d)(9) of the Social Security Act (42 U.S.C. 402(d)(9)) is amended 
by adding at the end the following new subparagraph:
    ``(C) If--
            ``(i) a child is treated as a child of an individual under 
        clause (3) of the first sentence of section 216(e), and
            ``(ii) a natural or adoptive parent of the child is living 
        at the time specified in paragraph (1)(C) of this subsection,
such child shall not be treated as dependent on such individual as of 
such time unless the period described in subparagraphs (A) and (B) is 
two years, and the natural or adoptive parent, if over the age of 18 
years, is not a dependent for whom a deduction is allowable under 
section 151 of the Internal Revenue Code of 1986 to such individual.''.
    (c) Suspension of Benefits if Child Reunites With Parents.--Section 
202(d)(1) of the Social Security Act (42 U.S.C. 402(d)(1)) is amended--
            (1) by striking ``or'' at the end of subparagraph (F);
            (2) by striking the period at the end of subparagraph (G) 
        and inserting ``; or''; and
            (3) by inserting after subparagraph (G) the following new 
        subparagraph:
            ``(H) in the case of a child described in paragraph (9)(C), 
        the first month during which such child lives with such child's 
        natural or adoptive parent who has attained the age of 18 and 
        who is not a dependent as described in such paragraph.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to benefits payable for months after the date of the enactment of 
this Act, but only on the basis of applications filed after such date.

SEC. 4. DEVELOPMENT OF OPTIONAL MODEL PROCEDURE FOR NOTIFYING RELATIVES 
              PRIOR TO PLACEMENT OF A CHILD IN FOSTER CARE.

    (a) In General.--Part E of title IV of the Social Security Act (42 
U.S.C. 670 et seq.) is amended by inserting after section 477 the 
following new section:

   ``development of model procedure for notifying relatives prior to 
                  placement of a child in foster care

    ``Sec. 478. Not later than 180 days after the date of the enactment 
of this section, the Secretary shall develop a model procedure to be 
used by any State with a plan approved under this part which ensures 
that reasonable efforts will be made prior to the placement of a child 
in foster care to give notice to a relative (including a maternal or 
fraternal grandparent, adult sibling, aunt, or uncle) who might be 
available to care for the child.''.
    (b) State Option to Establish Model Procedure.--Subsection (a) of 
section 471 of the Social Security Act (42 U.S.C. 671) is amended--
            (1) by striking ``and'' at the end of paragraph (16);
            (2) by striking the period at the end of paragraph (17) and 
        inserting ``; and''; and
            (3) by adding at the end the following new paragraph:
            ``(18) at the option of the State, provides that the State 
        agency will establish the procedure developed by the Secretary 
        under section 478 or an alternate procedure for notifying 
        relatives prior to the placement of a child in foster care.''.
    (c) Effective Date.--The amendments made by this section shall be 
effective on the date of the enactment of this Act.

SEC. 5. MODEL STANDARDS FOR INSURANCE COVERAGE OF DEPENDENTS.

    (a) Development of Model Standards.--If, within 1-year after the 
date of the enactment of this section, the National Association of 
Insurance Commissioners has not developed model standards for the 
coverage of dependents under health insurance policies, the Secretary 
of Health and Human Services (hereafter in this section referred to as 
the ``Secretary''), shall develop such standards not later than 180 
days after the end of such 1-year period.
    (b) Distribution of Model Standards.--If the Secretary develops 
model standards under subsection (a), the Secretary shall distribute 
such standards to the commissioner of insurance, or any similar 
official, of each State.

SEC. 6. CENSUS DATA ON GRANDPARENTS AS PRIMARY CAREGIVERS FOR THEIR 
              GRANDCHILDREN.

    (a) In General.--Not later than 90 days after the date of the 
enactment of this section, the Secretary of Commerce (hereafter in this 
section referred to as the ``Secretary''), in carrying out the 
provisions of section 141 of title 13, United States Code, shall expand 
the data collection efforts of the Bureau of the Census (hereafter in 
this section referred to as the ``Bureau'') to enable the Bureau to 
collect statistically significant data, in connection with its 
decennial census and its mid-decade census, concerning the growing 
trend of grandparents who are the primary caregivers for their 
grandchildren.
    (b) Expanded Census Question.--In carrying out the provisions of 
subsection (a), the Secretary shall expand the Bureau's census question 
that details households which include both grandparents and their 
grandchildren. The expanded question shall be formulated to distinguish 
between the following households:
            (1) a household in which a grandparent temporarily provides 
        a home for a grandchild for a period of weeks or months during 
        periods of parental distress; and
            (2) a household in which a grandparent provides a home for 
        a grandchild and serves as the primary caregiver for the 
        grandchild.

SEC. 7. GRANTS FOR THE ESTABLISHMENT AND OPERATION OF A NATIONAL 
              RESOURCE CENTER FOR GRANDPARENTS.

    (a) In General.--Section 202 of the Older Americans Act of 1965 (42 
U.S.C. 3012) is amended by adding at the end the following:
    ``(f)(1) The Commissioner shall make grants to, or enter into 
contracts with, one eligible entity to establish and operate the 
National Resource Center for Grandparents (referred to in this 
subsection as the `Center') to serve as a central source of information 
and assistance to older individuals who--
            ``(A) raise their grandchildren;
            ``(B) encounter problems obtaining access to their 
        grandchildren for purposes of visitation; or
            ``(C) need financial, legal, emotional, or informational 
        assistance regarding their relationship with their 
        grandchildren.
    ``(2) The Center shall--
            ``(A) be staffed by employees and volunteers, including 
        such older individuals;
            ``(B) provide a toll-free telephone number to increase 
        access to the information and assistance available from the 
        Center;
            ``(C) collect and make available to such older individuals 
        information regarding programs, projects, and activities of 
        public and private entities (including governmental entities) 
        relating to the matters described in subparagraphs (A), (B), 
        and (C) of paragraph (1), including information on State law 
        regarding grandparent visitation and Federal assistance 
        available to such older individuals; and
            ``(D) refer individual grandparents to public and private 
        entities that provide information or assistance regarding the 
        rearing of grandchildren, including information regarding the 
        prevention of drug abuse and the promotion of good health and 
        nutrition.
    ``(3) For purposes of this subsection, the term `eligible entity' 
means a nonprofit private organization with a demonstrated record of 
experience in representing the concerns of older individuals with 
respect to their relationship to their grandchildren.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the first day of the first fiscal year beginning after 
the date of the enactment of this Act.

Ex Output:
Grandparents Raising Grandchildren Assistance Act of 1993 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to qualify grandchildren for social security benefits based only on their dependency on social security recipients. Sets special rules if one of a grandchild's natural or adoptive parents is living.  Provides for suspension of such benefits in the event the grandchild reunites with a natural or adoptive parent. 
Amends part E (Foster Care and Adoption Assistance) of SSA title IV to direct the Secretary of Health and Human Services to develop a model procedure for States to use in notifying relatives before the placement of a child in foster care. 
Directs the Secretary, if the National Association of Insurance Commissioners (NAIC) has not done so by a specified deadline, to develop model standards for the coverage of dependents under health insurance policies. 
Requires the Secretary of Commerce to expand the data collection efforts of the Bureau of the Census to enable it to collect statistically significant data on the growing trend of grandparents who are the primary caregivers for their grandchildren. 
Amends the Older Americans Act of 1965 to direct the Commissioner on Aging to make grants to or enter contracts with one eligible entity to establish and operate the National Resource Center for Grandparents to serve as a central source of information and assistance to older individuals who:  (1) raise their grandchildren; (2) encounter problems obtaining visitation access to their grandchildren; or (3) need financial, legal, emotional, or informational assistance regarding their relationship with their grandchildren.


Ex Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Raise Wages, Cut Carbon Act of 
2009''.

SEC. 2. REDUCTION OF SOCIAL SECURITY TAXES; TAX ON COMBUSTIBLE FOSSIL 
              FUELS.

    (a) In General.--Chapter 38 of the Internal Revenue Code of 1986 
(relating to environmental taxes) is amended by adding at the end 
thereof the following new subchapter:

``Subchapter E--Reduction of Social Security Taxes; Tax on Combustible 
                              Fossil Fuels

     ``Part I. Carbon Tax Revenues To Offset Social Security Taxes.

              ``Part II. Tax on Combustible Fossil Fuels.

       ``Part III. Tax on Certain Additional Imported Substances.

     ``Part IV. Supermajority Required To Change Revenue Neutrality

     ``PART I--CARBON TAX REVENUES TO OFFSET SOCIAL SECURITY TAXES

``Sec. 4691. Disposition of revenues.

``SEC. 4691. DISPOSITION OF REVENUES.

    ``(a) Amounts Appropriated to Social Security Trust Funds.--
            ``(1) In general.--There are hereby appropriated to the 
        social security trust funds an amount equal to the net revenues 
        received in the Treasury from the taxes imposed by parts II and 
        III.
            ``(2) Allocation among funds.--Amounts shall be 
        appropriated to such funds under paragraph (1) in the same 
        proportions as amounts would (but for this subchapter) be 
        appropriated to such funds under the Social Security Act and 
        the Railroad Retirement Act of 1974.
    ``(b) Reduction in Social Security Taxes.--
            ``(1) In general.--The rate of each social security tax for 
        each calendar year (determined without regard to this section) 
        shall be reduced by the number of percentage points equal to--
                    ``(A) such rate, multiplied by
                    ``(B) the reduction percentage determined by the 
                Secretary for such year.
            ``(2) Reduction percentage.--The reduction percentage 
        determined by the Secretary under paragraph (1) for any 
        calendar year shall be the highest percentage which the 
        Secretary estimates will result in deposits into each trust 
        fund equal to the amount which would (without regard to this 
        section) be appropriated to each trust fund for such year on 
        account of social security taxes.
    ``(c) Increase in Payments to Social Security Recipients for 2010 
To Offset Cost of Carbon Tax Before Tax Reflected in Cost-of-Living 
Adjustments.--The Secretary shall notify the Managing Trustee of the 
Federal Old-Age and Survivors Insurance Trust Fund established under 
section 201 of the Social Security Act to increase the payments to 
which an individual is entitled under section 205(i) of such Act for 
2010 by the average cost of the taxes imposed by parts II and III which 
is borne by individuals who are so entitled by reason of price 
increases in the costs of products and services.
    ``(d) Definitions.--For purposes of this subchapter--
            ``(1) Social security tax.--The term `social security tax' 
        means--
                    ``(A) the tax imposed by section 3101(a) (and so 
                much of the tax imposed by section 3201(a) as is 
                determined by reference to the tax imposed by section 
                3101(a)),
                    ``(B) the tax imposed by section 3111(a) (and so 
                much of the tax imposed by section 3221(a) as is 
                determined by reference to the tax imposed by section 
                3111(a)), and
                    ``(C) the tax imposed by section 1401(a) (and so 
                much of the tax imposed by section 3211(a) as is 
                determined by reference to the taxes imposed by 
                sections 3101(a) and 3111(a)).
            ``(2) Social security trust fund.--The term `social 
        security trust fund' means--
                    ``(A) the Federal Old-Age and Survivors Insurance 
                Trust Fund established by section 202 of the Social 
                Security Act, and
                    ``(B) the Social Security Equivalent Benefit 
                Account established under section 15A of the Railroad 
                Retirement Act of 1974.
    ``(e) Determination Based on Estimates.--Determination under 
subsections (a) and (b) shall be made on the basis of estimates by the 
Secretary. Proper adjustments shall be made to the extent prior 
estimates were in excess of or less than more accurate amounts.
    ``(f) Publication of Rate Reductions.--Any adjustment under this 
section of social security tax rates for any calendar year shall be 
published in the Federal Register on or before November 1 of the 
preceding calendar year.

               ``PART II--TAX ON COMBUSTIBLE FOSSIL FUELS

``Sec. 4692. Imposition of tax.
``Sec. 4693. Refunds or credits.
``Sec. 4694. Other definitions and special rules.

``SEC. 4692. IMPOSITION OF TAX.

    ``(a) In General.--There is hereby imposed a tax on any taxable 
carbon substance sold by the manufacturer, producer, or importer 
thereof.
    ``(b) Amount of Tax.--
            ``(1) In general.--The amount of tax imposed by subsection 
        (a) on any taxable carbon substance shall be the applicable 
        amount per ton of the carbon dioxide emissions potential of 
        such substance, as determined by the Secretary in consultation 
        with the Secretary of Energy.
            ``(2) Fractional part of ton.--In the case of a fraction of 
        a ton, the tax imposed by subsection (a) shall be the same 
        fraction of the amount of such tax imposed on a whole ton.
            ``(3) Applicable amount.--For purposes of paragraph (1)--
                    ``(A) In general.--The applicable amount for any 
                calendar year is the amount determined under the 
                following table for such year, as adjusted under 
                subparagraph (B):


``In the case of calendar year--                          The applicable
                                                             amount is--
  2010.............................................              $ 15.00
  2011.............................................                15.98
  2012.............................................                17.02
  2013.............................................                18.13
  2014.............................................                19.32
  2015.............................................                20.58
  2016.............................................                21.92
  2017.............................................                23.35
  2018.............................................                24.88
  2019.............................................                26.50
  2020.............................................                28.23
  2021.............................................                30.07
  2022.............................................                32.04
  2023.............................................                34.13
  2024.............................................                36.36
  2025.............................................                38.73
  2026.............................................                41.26
  2027.............................................                43.95
  2028.............................................                46.82
  2029.............................................                49.88
  2030.............................................                53.13
  2031.............................................                56.60
  2032.............................................                60.30
  2033.............................................                64.23
  2034.............................................                68.43
  2035.............................................                72.89
  2036.............................................                77.65
  2037.............................................                82.72
  2038.............................................                88.12
  2039.............................................                93.87
  2040 or thereafter...............................              100.00.
 

                    ``(B) Inflation adjustment.--
                            ``(i) In general.--The applicable amount 
                        contained in the table under subparagraph (A) 
                        for any calendar year after 2010 shall be 
                        increased by an amount equal to--
                                    ``(I) such applicable amount, 
                                multiplied by
                                    ``(II) the cost-of-living 
                                adjustment determined under section 
                                1(f)(3) for such calendar year, 
                                determined by substituting `calendar 
                                year 2009' for `calendar year 1992' in 
                                subparagraph (B) thereof.
                            ``(ii) Rounding.--Any increase determined 
                        under clause (i) shall be rounded to the 
                        nearest cent.
    ``(c) Taxable Carbon Substance.--For purposes of this subchapter, 
the term `taxable carbon substance' means--
            ``(1) coal (including lignite and peat),
            ``(2) petroleum and any petroleum product (as defined in 
        section 4612(a)(3)), and
            ``(3) natural gas,
which is extracted, manufactured, or produced in the United States or 
entered into the United States for consumption, use, or warehousing.
    ``(d) Substance Taxed Only Once.--No tax shall be imposed by 
subsection (a) with respect to a taxable carbon substance if the person 
who would be liable for such tax establishes that a prior tax imposed 
by such section has been imposed with respect to such substance.

``SEC. 4693. REFUNDS OR CREDITS.

    ``(a) Sequestered Carbon.--Under regulations prescribed by the 
Secretary, if a person uses a taxable carbon substance so that the 
carbon associated with such substance will not be emitted, then an 
amount equal to the amount of tax in effect under section 4692(b) with 
respect to such substance for the calendar year in which such use 
begins shall be allowed as a credit or refund (without interest) to 
such person in the same manner as if it were an overpayment of tax 
imposed by section 4692.
    ``(b) Previously Taxed Carbon Substances Used To Make Another 
Taxable Carbon Substance.--Under regulations prescribed by the 
Secretary, if--
            ``(1) a tax under section 4692 was paid with respect to any 
        taxable carbon substance, and
            ``(2) such substance was used by any person in the 
        manufacture or production of any other substance which is a 
        taxable carbon substance,
then an amount equal to the tax so paid shall be allowed as a credit or 
refund (without interest) to such person in the same manner as if it 
were an overpayment of tax imposed by section 4692. In any case to 
which this subsection applies, the amount of any such credit or refund 
shall not exceed the amount of tax imposed by section 4692 on the other 
taxable fuel manufactured or produced (or which would have been imposed 
by such subsection on such other fuel but for section 4692(d)).
    ``(c) Exemption for Exports.--
            ``(1) Tax-free sales.--
                    ``(A) In general.--No tax shall be imposed under 
                subsection (a) on the sale by the manufacturer or 
                producer of any taxable carbon substance for export or 
                for resale by the purchaser to a second purchaser for 
                export.
                    ``(B) Proof of export required.--Rules similar to 
                the rules of section 4221(b) shall apply for purposes 
                of subparagraph (A).
            ``(2) Credit or refund.--If--
                    ``(A) any person exports--
                            ``(i) a taxable carbon substance, or
                            ``(ii) any other product any portion of the 
                        cost of which is attributable to the use of any 
                        taxable carbon substance as an energy source 
                        for the manufacture or production of such 
                        product, and
                    ``(B) such person establishes to the satisfaction 
                of the Secretary the portion of such cost which is 
                attributable to the tax under section 4692,
        credit or refund (without interest) of such tax shall be 
        allowed or made to such person.
            ``(3) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary to carry out the purposes of 
        this subsection.

``SEC. 4694. OTHER DEFINITIONS AND SPECIAL RULES.

    ``(a) Definitions.--For purposes of this subchapter--
            ``(1) United states.--The term `United States' has the 
        meaning given such term by section 4612(a)(4).
            ``(2) Importer.--The term `importer' means the person 
        entering the article for consumption, use, or warehousing.
            ``(3) Ton.--The term `ton' means 2,000 pounds. In the case 
        of any taxable carbon substance which is a gas, the term `ton' 
        means the amount of such gas in cubic feet which is the 
        equivalent of 2,000 pounds on a molecular weight basis.
    ``(b) Use Treated as Sale.--If any person manufactures, produces, 
or imports any taxable carbon substance and uses such substance, then 
such person shall be liable for tax under section 4692 in the same 
manner as if such substance were sold by such person.
    ``(c) Special Rules for Inventory Exchanges.--
            ``(1) In general.--Except as provided in paragraph (2), in 
        any case in which a manufacturer, producer, or importer of a 
        taxable carbon substance exchanges such substance as part of an 
        inventory exchange with another person--
                    ``(A) such exchange shall not be treated as a sale, 
                and
                    ``(B) such other person shall, for purposes of 
                section 4692, be treated as the manufacturer, producer, 
                or importer of such substance.
            ``(2) Registration requirement.--Paragraph (1) shall not 
        apply to any inventory exchange unless--
                    ``(A) both parties are registered with the 
                Secretary as manufacturers, producers, or importers of 
                taxable carbon substances, and
                    ``(B) the person receiving the taxable carbon 
                substance has, at such time as the Secretary may 
                prescribe, notified the manufacturer, producer, or 
                importer of such person's registration number and the 
                internal revenue district in which such person is 
                registered.
            ``(3) Inventory exchange.--For purposes of this subsection, 
        the term `inventory exchange' means any exchange in which 2 
        persons exchange property which is, in the hands of each 
        person, property described in section 1221(a)(1).

        ``PART III--TAX ON CERTAIN ADDITIONAL IMPORTED PRODUCTS

``Sec. 4695. Imposition of tax.
``Sec. 4696. Imported taxable product.

``SEC. 4695. IMPOSITION OF TAX.

    ``(a) In General.--There is hereby imposed a tax on any imported 
taxable product sold or used by the importer thereof.
    ``(b) Amount of Tax.--The amount of the tax imposed by subsection 
(a) with respect to any imported taxable product shall be the 
applicable amount under section 4692 per ton on the lesser of--
            ``(1) the taxable carbon substances used in the manufacture 
        or production of such product, or
            ``(2) the carbon dioxide emissions attributable to the 
        manufacture or production of such product.
    ``(c) Procedure To Challenge Information Provided by Importer.--The 
Secretary shall establish a procedure under which interested persons 
may examine the information provided by an importer for purposes of 
this section, and bring to the attention of the Secretary any suspected 
errors in such information.

``SEC. 4696. IMPORTED TAXABLE PRODUCT.

    ``(a) In General.--For purposes of this part, the term `imported 
taxable product' means any article which, at the time of such article's 
sale or use by the importer, is described in the same heading of the 
Harmonized Tariff Schedule of the United States as a like article 
produced in a listed industry.
    ``(b) Listed Industry.--For purposes of this section--
            ``(1) In general.--Except as provided in paragraph (2), the 
        term `listed industry' means any industry listed by the 
        Administrator as being among the industries which, in the 
        aggregate, account for 95 percent of the taxable carbon 
        substances used in the United States. An industry may not be 
        omitted from the list under the preceding sentence if it uses 
        more taxable carbon substances per unit of output than any 
        industry which is so listed.
            ``(2) Special rule for 2010 through 2012.--
                    ``(A) 2010.--During 2010, the term `listed 
                industry' shall include only the 6 industries on the 
                list under paragraph (1) having the highest average use 
                of taxable carbon substances per unit of output.
                    ``(B) 2011 and 2012.--During 2011 and 2012, the 
                term `listed industry' shall include only--
                            ``(i) the industries described in 
                        subparagraph (A), and
                            ``(ii)(I) in the case of 2011, the \1/3\ of 
                        the remaining industries on such list having 
                        the highest average use of taxable carbon 
                        substances per unit of output, or
                            ``(II) in the case of 2012, the \2/3\ of 
                        the remaining industries on such list having 
                        the highest average use of taxable carbon 
                        substances per unit of output.
    ``(c) Other Definitions.--For purposes of this part, the terms 
`importer', `taxable carbon substance', and `United States' have the 
respective meanings given such terms by part II.

     ``PART IV--SUPERMAJORITY REQUIRED TO CHANGE REVENUE NEUTRALITY

``SEC. 4697. SUPERMAJORITY REQUIRED.

    ``A bill, joint resolution, amendment to a bill or joint 
resolution, or conference report that increases aggregate revenues 
under parts II and III greater than the aggregate reduction in revenues 
under part I may not be considered as passed or agreed to by the House 
of Representatives or the Senate unless so determined by a vote of not 
less than two-thirds of the Members of the House of Representatives or 
the Senate (as the case may be) voting, a quorum being present.''.
    (b) Clerical Amendment.--The table of subchapters for chapter 38 of 
such Code is amended by adding at the end the following new item:

``subchapter f. reduction of social security taxes; tax on combustible 
                            fossil fuels''.

    (c) Effective Date.--The amendments made by this section shall take 
effect on January 1, 2010.

Ex Output:

Raise Wages, Cut Carbon Act of 2009 - Amends the Internal Revenue Code to impose an environmental tax on: (1) any taxable carbon substance (i.e., coal, including lignite and peat, petroleum and any petroleum product, and natural gas that is extracted, manufactured, or produced in, or imported into, the United States); and (2) imported taxable products that account for a specified level of carbon substances used in the United States. Sets the amount of the tax at $15.00 per ton in 2010, and increases and adjusts for inflation such amount each year until the tax is $100 in 2040 and in subsequent years.

Provides for a reduction in social security taxes by an amount determined by the Secretary of the Treasury to reflect the amount of revenues generated by the taxes imposed by this Act. Appropriates net revenues from such taxes to the social security trust funds.

Requires a two-thirds vote of the House of Representatives or the Senate to increase the amount of the tax on taxable carbon substance or imported products beyond the amount required to compensate for the aggregate reduction in revenues resulting from the lower rates of social security taxes provided by this Act (i.e., revenue neutrality).