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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Independent Ethics Commission Act of 
2007''.

SEC. 2. ESTABLISHMENT OF INDEPENDENT ETHICS COMMISSION.

    (a) Establishment.--There is established an independent ethics 
commission within the House of Representatives to be known as the 
Independent Ethics Committee (in this Act referred to as the 
``Commission'').
    (b) Membership and Terms of Office.--(1) The Commission shall 
consist of 9 commissioners, 4 appointed by the Speaker and 4 by the 
minority leader of the House, and one selected by the affirmative vote 
of two-thirds of the 8 appointed commissioners for a term of 5 years. 
No commissioner may serve for more than 5 years.
    (2) Commissioners shall be appointed for terms of 5 years, except 
that of the commissioners first appointed, 2 appointed by the Speaker 
and 2 by the minority leader shall be for 3-year terms and 2 appointed 
by the Speaker and 2 by the minority leader shall be for 4-year terms 
as designated by the Speaker and the minority leader at the time of 
appointment.
    (c) Qualifications.--Only former Federal judges shall be eligible 
for appointment to the Commission.
            (1) Disqualifications for appointments.--
                    (A) Lobbying.--No individual who has been a 
                lobbyist registered under the Lobbying Disclosure Act 
                of 1995 or engages in, or is otherwise employed in, 
                lobbying of the Congress or who is an agent of a 
                foreign principal registered under the Foreign Agents 
                Registration Act within the 4-year period immediately 
                preceding appointment shall be eligible for appointment 
                to, or service on, the Commission.
                    (B) Incompatible office.--No member of the 
                Commission appointed under subsection (b) may be a 
                Member of the House of Representatives or Senator.
            (2) Vacancies.--A vacancy on the Commission shall be filled 
        in the manner in which the original appointment was made.
    (d) Compensation.--Members shall each be entitled to receive the 
daily equivalent of the maximum annual rate of basic pay in effect for 
Level III of the Executive Schedule for each day (including travel 
time) during which they are engaged in the actual performance of duties 
vested in the Commission.
    (e) Quorum.--A majority of the members of the Commission shall 
constitute a quorum.
    (f) Meetings.--The Commission shall meet at the call a majority of 
its members.

SEC. 3. DUTIES OF COMMISSION.

    (a) Duties.--The Commission is authorized--
            (1) to receive, monitor, and oversee financial disclosure 
        and other reports filed by Members of the House and officers 
        and employees of the House under the Ethics in Government Act 
        of 1978, and reports filed by registered lobbyists under the 
        Lobbying Disclosure Act of 1995;
            (2) to investigate any alleged violation, by a Member, 
        officer, or employee of the House of Representatives, of any 
        rule or other standard of conduct applicable to the conduct of 
        such Member, officer, or employee under House rules in the 
        performance of his duties or the discharge of his 
        responsibilities;
            (3) to present a case of probable ethics violations to the 
        Committee on Standards of Official Conduct of the House of 
        Representatives;
            (4) to make recommendations to the Committee on Standards 
        of Official Conduct of the House of Representatives that it 
        report to the appropriate Federal or State authorities any 
        substantial evidence of a violation by a Member, officer, or 
        employee of the House of Representatives of any law applicable 
        to the performance of his duties or the discharge of his 
        responsibilities, which may have been disclosed in an 
        investigation by the Office;
            (5) to provide information and informal guidance to 
        Members, officers and employees of the House of Representatives 
        regarding any rules and other standards of conduct applicable 
        to such individuals in their official capacities, and develop 
        and carry out periodic educational briefings for Members, 
        officers, and employees of the House of Representatives on 
        those laws, rules, regulations, or other standards; and
            (6) to give consideration to the request of any Member, 
        officer, or employee of the House of Representatives for a 
        formal advisory opinion or other formal ruling, subject to the 
        review of the Committee on Standards of Official Conduct of the 
        House of Representatives, as applicable, with respect to the 
        general propriety of any current or proposed conduct of such 
        Member, officer, or employee and, with appropriate deletions to 
        assure the privacy of the individual concerned, to publish such 
        opinion for the guidance of other Members, officers, and 
        employees of the House of Representatives.

SEC. 4. POWERS OF COMMISSION.

    (a) Hearings and Evidence.--The Commission may for the purpose of 
carrying out this Act--
            (1) hold such hearings and sit and act at such times and 
        places, take such testimony, receive such evidence, administer 
        such oaths; and
            (2) subject to subsection (b), require, by subpoena or 
        otherwise, the attendance and testimony of such witnesses and 
        the production of such books, records, correspondence, 
        memoranda, papers, and documents, as the Commission may 
        determine advisable.
    (b) Subpoenas.--A subpoena may be issued only with a majority of 
the Commission.
    (c) Obtaining Information.--Upon request of the Commission, the 
head of any agency or instrumentality of the Government shall furnish 
information deemed necessary by the Commission to enable it to carry 
out its duties.
    (d) Referrals to the Department of Justice.--Whenever the 
Commission has reason to believe that a violation of the Lobbying 
Disclosure Act of 1995 may have occurred, that matter may be referred 
to the Department of Justice for it to investigate.
    (e) General Audits.--The Commission shall have the authority to 
conduct general audits of filings under the Lobbying Disclosure Act of 
1995.

SEC. 5. INVESTIGATIONS AND INTERACTION WITH THE HOUSE COMMITTEE ON 
              STANDARDS OF OFFICIAL CONDUCT.

    (a) Notification.--Whenever the Commission determines that there 
are sufficient grounds to conduct an investigation--
            (1) the Commission shall notify the Committee on Standards 
        of Official Conduct of this determination;
            (2) the applicable committee may overrule the determination 
        of the Commission if, within 10 legislative days--
                    (A) the committee by an affirmative, roll-call vote 
                of two-thirds of the full committee votes to overrule 
                the determination of the Commission;
                    (B) the committee issues a public report detailing 
                its reasoning for overruling the Commission;
                    (C) the vote of each member of the committee on 
                such roll-call vote is included in the report;
                    (D) dissenting members are allowed to issue their 
                own report detailing their reasons for disagreeing with 
                the majority vote; and
                    (E) if the committee votes to overrule the 
                determination of the Commission pursuant to 
                subparagraph (B), the Commission may publish and make 
                available to the general public a report detailing the 
                reasons that the Commission concluded there were 
                sufficient grounds to conduct an investigation.
    (b) Conducting Investigations.--(1) If the Commission determines 
that there are sufficient grounds to conduct an investigation and his 
determination is not overruled under subsection (a)(5), the Commission 
shall conduct an investigation to determine if probable cause exists 
that a violation occurred.
    (2) As part of an investigation, the Commission may--
            (A) administer oaths;
            (B) issue subpoenas;
            (C) compel the attendance of witnesses and the production 
        of papers, books, accounts, documents, and testimony; and
            (D) take the deposition of witnesses.
    (3) If a person disobeys or refuses to comply with a subpoena, or 
if a witness refuses to testify to a matter, he may be held in contempt 
of Congress.
    (c) Presentation of Case to House Committee on Standards of 
Official Conduct.--(1) If the Commission determines, upon conclusion of 
an investigation, that probable cause exists that an ethics violation 
has occurred, the Commission shall notify the Committee on Standards of 
Official Conduct of the House of Representatives of this determination.
    (2) The committee may overrule the determination of the Commission 
if, within 10 legislative days--
            (A) the committee by an affirmative, roll-call vote of two-
        thirds of the full committee votes to overrule the 
        determination of the Commission;
            (B) the committee issues a public report detailing its 
        reasoning for overruling the Commission;
            (C) the vote of each member of the committee on such roll-
        call vote is included in the report; and
            (D) dissenting members are allowed to issue their own 
        report detailing their reasons for disagreeing with the 
        majority vote.
    (3) If the committee votes to overrule the determination of the 
Commission pursuant to paragraph (2), the Commission may publish and 
make available to the general public a report detailing the reasons 
that he concluded there were sufficient grounds to present such case to 
the committee.
    (4)(A) If the Commission determines there is probable cause that an 
ethics violation has occurred and the Commission's determination is not 
overruled, the Commission shall present the case and evidence to the 
Committee on Standards of Official Conduct of the House of 
Representatives to hear and make a determination pursuant to its rules.
    (B) The committee shall vote upon whether the individual who is the 
subject of the investigation has violated any rules or other standards 
of conduct applicable to that individual in his official capacity. Such 
votes shall be a roll-call vote of the full committee, a quorum being 
present. The committee shall issue a public report which shall include 
the vote of each member of the committee on such roll-call vote. 
Dissenting members may issue their own report detailing their own 
reasons for disagreeing with the majority vote.
    (d) Sanctions.--Whenever the Committee on Standards of Official 
Conduct of the House of Representatives finds that an ethics violation 
has occurred the Commission shall recommend appropriate sanctions to 
the committee and whether a matter should be referred to the Department 
of Justice for investigation.

SEC. 6. PROCEDURAL RULES.

    (a) Majority Approval.--No report or recommendation relating to the 
official conduct of a Member, officer, or employee of the House of 
Representatives shall be made by the Commission, and no investigation 
of such conduct shall be undertaken by the Commission, unless approved 
by the affirmative vote of a majority of the members of the Commission.
    (b) Investigations.--Except in the case of an investigation 
undertaken by the Commission on its own initiative, the Commission may 
undertake an investigation relating to the official conduct of an 
individual Member, officer, or employee of the House of Representatives 
only--
            (1) upon receipt of a complaint, in writing and under oath, 
        made by or submitted to a Member of the House of 
        Representatives and transmitted to the Commission by such 
        Member, or
            (2) upon receipt of a complaint from the chairman of the 
        Committee on Standards of Official Conduct of the House of 
        Representatives, in writing and under oath, made by that 
        committee.
    (c) Prohibition of Certain Investigations.--No investigation shall 
be undertaken by the Commission of any alleged violation of a law, 
rule, regulation, or standard of conduct not in effect at the time of 
the alleged violation.
    (d) Disclosure.--No information or testimony received, or the 
contents of a complaint or the fact of its filing, shall be publicly 
disclosed by any member of the Commission or staff of the Commission 
unless specifically authorized in each instance by a vote of the 
Commission.

SEC. 7. STAFF OF COMMISSION.

    The Commission may appoint and fix the compensation of such staff 
as the Commission considers necessary to perform its duties. The 
Commission shall be appointed jointly by the Speaker and minority 
leader and shall be paid at a rate not to exceed the rate of basic pay 
payable for Level III of the Executive Schedule.

SEC. 8. AMENDMENTS TO THE RULES OF THE HOUSE TO CHANGE THE DUTIES OF 
              THE COMMITTEE ON STANDARDS OF OFFICIAL CONDUCT.

    (a) House Rules Amendments.--Clause 3 of rule XI of the Rules of 
the House of Representatives is amended as follows:
            (1) In paragraph (a), strike subparagraphs (1), (2), and 
        (3), and redesignate subparagraphs (4), (5), and (6), as 
        subparagraphs (1), (2), and (3), respectively.
            (2)(A) Paragraph (b)(1) is amended by striking ``(A)'', by 
        striking ``a resolution, report, recommendation, or'' and 
        inserting ``an'', and by striking ``, or, except as provided in 
        subparagraph (2), undertake an investigation'', and by striking 
        subdivision (B).
            (B) Paragraph (b) is further amended by striking 
        subparagraphs (2), (3), (4), and (5) and by redesignating 
        subparagraphs (6) and (7) as subparagraphs (2) and (3), 
        respectively.
            (3) Strike paragraphs (j) (k), (l), (m), (n), (o), (p), and 
        (q).
    (b) Conforming Amendments.--Section 803 of the Ethics Reform Act of 
1989 (2 U.S.C. 29d) is amended by striking subsections (c) and (d).

SEC. 9. ACTION ON COMMISSION RECOMMENDATIONS.

    (a) Printing of Reports in Congressional Record.--Upon receipt by 
the Committee on Standards of Official Conduct of the House of 
Representatives of any report of the Commission, the Speaker of the 
House of Representatives shall have the report printed in the 
Congressional Record.
    (b) House Consideration of Independent Ethics Commission 
Recommendations.--Within 14 calendar days after a report referred to in 
subsection (a) is printed in the Congressional Record, that portion of 
the report recommending action by the House of Representatives 
respecting any alleged violation, by a Member, officer, or employee of 
the House of Representatives, of any law, rule, regulation, or other 
standard of conduct applicable to the conduct of such Member, officer, 
or employee in the performance of his duties or the discharge of his 
responsibilities shall be introduced (by request) in the House by the 
Speaker of the House, for himself and the minority leader of the House 
in the form of a resolution. This resolution shall constitute a 
question of privilege under rule IX of the Rules of the House of 
Representatives. Any Member favoring the resolution may call it up as a 
question of privilege but only on the third day after the calendar date 
upon which such Member announces to the House his intention to do so.

SEC. 10. EFFECTIVE DATE.

    This Act shall take effect upon the date of its enactment, except 
that sections 3, 4, and 8 shall not take effect immediately prior to 
noon January 3, 2009.

A: Independent Ethics Commission Act of 2007 - Establishes within the House of Representatives an Independent Ethics Commission composed only of former federal judges.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mercury Reduction and Energy 
Security Act of 2010''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) The Environmental Protection Agency (``EPA'') was 
        required by the terms of the Clean Air Act Amendments of 1990 
        and a 1998 consent agreement to determine whether regulation of 
        mercury from electric utility steam generating units under 
        section 112 of the Clean Air Act was appropriate and necessary.
            (2) In a December 2000, regulatory finding, the EPA 
        concluded that regulation of mercury from electric utility 
        steam generating units was appropriate and necessary.
            (3) In 2005, the EPA withdrew its 2000 regulatory finding 
        in favor of a national cap-and-trade system for mercury 
        emissions from electric utility steam generating units, the 
        Clean Air Mercury Rule (``CAMR'').
            (4) CAMR was subsequently challenged in petitions for 
        review filed by 17 States.
            (5) The United States Court of Appeals for the District of 
        Columbia Circuit vacated the rule on February 8, 2008, finding 
        that once the EPA had listed electric utility steam generating 
        units as a source of hazardous air pollutants, it was required 
        by law to proceed with Maximum Achievable Control Technology 
        (``MACT'') regulations under section 112 of the Clean Air Act 
        unless it delisted the source category, under procedures set 
        forth in section 112(c)(9).
            (6) Mercury control technologies for coal-fired electric 
        utility steam generating units have advanced rapidly in the 
        last few years.
    (b) Purpose.--The purpose of this Act is to protect public health 
and welfare, and the environment, through mercury emission reductions 
from electric utility steam generating units.

SEC. 3. MERCURY EMISSION REDUCTIONS.

    The Clean Air Act (42 U.S.C. 7401 et seq.) is amended by adding at 
the end the following new title:

                    ``TITLE VII--MERCURY REDUCTIONS

``SEC. 701. DEFINITIONS.

    ``In this title:
            ``(1) Affected unit.--The term `affected unit' means a 
        coal-fired electric steam generating unit (including a 
        cogeneration unit) that--
                    ``(A) has a nameplate capacity greater than 25 
                megawatts; and
                    ``(B) generates electricity for sale.
            ``(2) Cogeneration unit.--The term `cogeneration unit' 
        means a stationary, coal-fired boiler or a stationary, coal-
        fired combustion turbine having equipment used to produce 
        electricity and useful thermal energy for industrial, 
        commercial, heating, or cooling purposes through the sequential 
        use of energy that produces during the 12-month period starting 
        on the date the unit first produces electricity and during any 
        calendar year after which the unit first produces electricity--
                    ``(A) for a topping-cycle cogeneration unit--
                            ``(i) useful thermal energy not less than 5 
                        percent of total energy output; and
                            ``(ii) useful power that, when added to 
                        one-half of useful thermal energy produced, is 
                        not less than--
                                    ``(I) 42.5 percent of total energy 
                                input if useful thermal energy produced 
                                is 15 percent or more of total energy 
                                output; or
                                    ``(II) 45 percent of total energy 
                                input if useful thermal energy produced 
                                is less than 15 percent of total energy 
                                output; and
                    ``(B) for a bottoming-cycle cogeneration unit, 
                useful power not less than 45 percent of total energy 
                input.
            ``(3) Inlet mercury.--The term `inlet mercury' means the 
        quantity of mercury found--
                    ``(A) in the as-fired coal used by an affected 
                unit; or
                    ``(B) for an affected unit using coal that is 
                subjected to an advanced coal cleaning technology, in 
                the as-mined coal used by the affected unit.

``SEC. 702. MERCURY REDUCTION PROGRAM.

    ``(a) Annual Limitation for Affected Units.--Except as provided in 
subsection (f), an affected unit in operation before or after the date 
of enactment of this title shall be subject to the following emission 
limitations on an annual average calendar year basis with respect to 
mercury:
            ``(1) Calendar years 2012 through 2014.--For the period 
        beginning on January 1, 2012, and ending on December 31, 2014, 
        the less stringent limitation of the following (calculated on a 
        one-year rolling average):
                    ``(A) 80 percent capture of inlet mercury.
                    ``(B) An emission rate of 1.60 pounds of mercury 
                per trillion British thermal units of input coal.
            ``(2) Calendar year 2015 and thereafter.--For calendar year 
        2015 and each calendar year thereafter, the less stringent 
        limitation of the following (calculated on a one-year rolling 
        average):
                    ``(A) 90 percent capture of inlet mercury.
                    ``(B) An emission rate of 0.80 pounds of mercury 
                per trillion British thermal units of input coal.
    ``(b) Averaging Across Units Within a Facility or State.--(1) An 
owner or operator of more than one affected unit at a single facility 
may demonstrate compliance with the applicable annual average emission 
limitations under subsection (a) by averaging emissions from all 
affected units at that facility, weighted by total input coal British 
thermal units.
    ``(2) An owner or operator of more than one affected unit or units 
within a State may demonstrate compliance with the applicable annual 
average emission limitations under subsection (a) by averaging 
emissions from all affected units owned or operated by that owner or 
operator within such State, weighted by total input coal British 
thermal units, if all affected units are owned or operated by the same 
entity.
    ``(3) If an affected unit is owned or operated by more than one 
entity, the State in which the affected unit is located shall allocate 
to each such owner or operator an appropriate portion of the generation 
from the affected unit for purposes of averaging emissions pursuant to 
paragraph (1) or (2).
    ``(c) Reference Methods for Measuring Mercury Emissions.--(1) The 
owner or operator of an affected unit shall use any of the following 
methods as a reference method to calibrate the instruments used to 
measure the mercury concentration in emissions from affected units:
                    ``(A) ASTM D6784-02, `Standard Test Method for 
                Elemental, Oxidized, Particle-Bound and Total Mercury 
                in Flue Gas Generated from Coal-Fired Stationary 
                Sources' (Ontario Hydro Method).
                    ``(B) 40 C.F.R. Part 60, Appendix A-8, Method 29, 
                `Determination of Metals Emissions from Stationary 
                Sources'.
                    ``(C) 40 C.F.R. Part 60, Appendix A-8, Method 30A, 
                `Determination of Total Vapor Phase Mercury Emissions 
                from Stationary Sources (Instrumental Analyzer 
                Procedure)'.
                    ``(D) 40 C.F.R. Part 60, Appendix A-8, Method 30B, 
                `Determination of Total Vapor Phase Mercury Emissions 
                from Coal-Fired Combustion Sources Using Carbon Sorbent 
                Traps'.
    ``(2) The Administrator may revise or supplement the list of 
permitted methods set forth in paragraph (1) to reflect improvements or 
other developments in the measurement of mercury emissions from coal-
fired electric steam generating units.
    ``(d) Monitoring System.--(1) The owner or operator of an affected 
unit shall install and operate a continuous emissions monitoring system 
(CEMS) to measure the quantity of mercury that is emitted from each 
affected unit.
    ``(2) For purposes of complying with paragraph (1), the owner or 
operator of an affected unit may use--
            ``(A) any CEMS that meets the requirements in Performance 
        Specification 12A (PS-12A), `Specifications and Test Procedures 
        for Total Vapor-Phase Mercury Continuous Monitoring Systems in 
        Stationary Sources';
            ``(B) a mercury concentration CEMS that meets the 
        requirements of 40 C.F.R. Part 75; or
            ``(C) a sorbent trap monitoring system that meets the 
        requirements of 40 C.F.R. 75.15 and 40 C.F.R. Part 75, Appendix 
        K, `Quality Assurance and Operating Procedures for Sorbent Trap 
        Monitoring Systems';
            ``(3) The Administrator may revise or supplement the list 
        of permitted monitoring systems set forth in paragraph (2) to 
        reflect improvements or other developments in mercury emissions 
        reduction technologies and mercury emissions monitoring 
        systems.
    ``(e) Excess Emissions.--(1) Except as provided in subsection (f), 
the owner or operator of an affected unit that emits mercury in excess 
of the applicable annual average emission limitation under subsection 
(a) shall pay an excess emissions penalty determined under paragraph 
(2).
    ``(2) The excess emissions penalty for mercury shall be an amount 
equal to $50,000 for each pound of mercury emitted in excess of the 
applicable annual average emission limitation under subsection (a). 
Such penalty shall be prorated for each fraction of a pound.
    ``(f) Best Practices.--(1) Effective, January 1, 2015, if the owner 
or operator of any affected unit fails to achieve the annual average 
emission limitation under subsection (a)(2), such owner or operator may 
notify the Administrator of such failure prior to March 1, 2015, and 
request an alternate emissions limitation for mercury with respect to 
such affected unit. Such owner or operator shall submit to the 
Administrator mercury emissions data measured by a CEMS that complies 
with subsection (d) for evaluation. If the Administrator determines 
that such owner or operator has properly installed and operated such 
CEMS and control technology designed to achieve such annual average 
emission limitation and is unable to meet such limitation, the 
Administrator may, not later than April 1, 2016, establish an alternate 
emissions limitation for mercury with respect to such affected unit 
based on the optimal performance of properly installed and operated 
control technology.
    ``(2) With respect to any affected unit, for any year for which an 
alternate emissions limitation for mercury is in place for such 
affected unit, the Administrator may review such alternate emissions 
limitation and impose a more stringent emissions limitation for mercury 
for the subsequent year based on new data regarding the demonstrated 
control capabilities of the type of control technology installed and 
operated at such affected unit.
    ``(3)(A) Except as provided in subparagraph (B), an owner or 
operator of an affected unit failing to achieve the annual average 
emission limitation under subsection (a)(2) that notifies the 
Administrator of such failure and requests and alternate emissions 
limitation for mercury pursuant to paragraph (1) shall be considered in 
compliance with this section (and not subject to any excess emissions 
penalty) for the period beginning on January 1, 2015, and ending on the 
date such an alternate emissions limitation is implemented.
    ``(B) An owner or operator described in subparagraph (A) shall pay 
an excess emissions penalty, as determined under subsection (e)(2), for 
the period described in such subparagraph, if such owner or operator 
operates or maintains the affected unit, including any associated air 
pollution control equipment, in a manner that is inconsistent with good 
air pollution control practices for the minimization of mercury 
emissions, as determined by the Administrator. In determining whether 
the owner or operator of the affected unit operates and maintains the 
affected unit in a manner that is consistent with good air pollution 
control practices for the minimization of mercury emissions, the 
Administrator may review the emissions monitoring data and operating 
and maintenance procedures of the affected unit and may inspect the 
affected unit.
    ``(4)(A) With respect to any affected unit for which an alternate 
emissions limitation for mercury is in place under this subsection, the 
owner or operator of such affected unit that emits mercury in excess of 
such alternate emissions limitation shall pay an excess emissions 
penalty determined under subparagraph (B).
    ``(B) The excess emissions penalty for mercury for an owner or 
operator of an affected unit described in subparagraph (A) shall be an 
amount equal to $50,000 for each pound of mercury emitted in excess of 
the alternate emissions limitation for mercury in place for such 
affected unit. Such penalty shall be prorated for each fraction of a 
pound.
    ``(g) Sole Limitation on Mercury.--This title shall apply the sole 
emission standard or limitation under this Act with regard to the 
emission of mercury from electric utility steam generating units and 
shall supersede any other such requirement under section 112 or any 
other provision of this Act.
    ``(h) Relationship to Other Law.--Except as otherwise specifically 
provided in this title, nothing in this title precludes a State or 
political subdivision of a State from adopting or enforcing any 
additional requirements for the control or abatement of mercury 
emissions, except that no State or political subdivision thereof shall 
adopt or attempt to enforce any standard relating to the reduction or 
control of mercury emissions from electric utility steam generating 
units that is less stringent than the standards provided in this 
title.''.

A: Mercury Reduction and Energy Security Act of 2010 - Amends the Clean Air Act to require affected units (coal-fired electric steam generating units that have nameplate capacities greater than 25 megawatts and generate electricity for sale) to reduce mercury emissions by the less stringent limitation of: (1) 80% capture of inlet mercury or an emission rate of 1.6 pounds of mercury per trillion British thermal units (Btu) of input coal for the period beginning on January 1, 2012, and ending December 31, 2014; and (2) 90% capture of inlet mercury or an emission rate of 0.8 pounds of mercury per trillion Btu of input coal by 2015 and each year thereafter.

Specifies methods that owners or operators of affected units are required to use as reference methods in calibrating the instruments used to measure the mercury concentrations in emissions from affected units.

Establishes excess emissions penalties for mercury. Sets forth compliance provisions.

Authorizes: (1) owners or operators of affected units that fail to achieve such limitations to request an alternate emission limitation; (2) the Administrator of the Environmental Protection Agency (EPA) to establish alternate limitations if the Administrator determines that the owner or operator has properly installed and operated continuous emissions monitoring system and control technology designed to achieve such limitations and is unable to achieve such limitations; and (3) the Administrator, after granting alternate limitations, to impose more stringent emissions limitations in subsequent years. Makes such alternate limitations effective January 1, 2015.

Provides that this Act supersedes any other requirement in such Act with regard to the emission of mercury from electric utility steam generating units.
****
Q: SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Tax Technical 
Corrections Act of 2002''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; etc.
Sec. 2. Amendments related to Job Creation and Worker Assistance Act of 
                            2002.
Sec. 3. Amendments related to Economic Growth and Tax Relief 
                            Reconciliation Act of 2001.
Sec. 4. Amendment related to Victims of Terrorism Tax Relief Act of 
                            2001.
Sec. 5. Amendments related to Community Renewal Tax Relief Act of 2000.
Sec. 6. Amendments related to Taxpayer Relief Act of 1997.
Sec. 7. Other technical corrections.
Sec. 8. Clerical amendments.

SEC. 2. AMENDMENTS RELATED TO JOB CREATION AND WORKER ASSISTANCE ACT OF 
              2002.

    (a) Amendments Related to Section 101 of the Act.--
            (1) Subparagraph (A) of section 168(k)(2) is amended--
                    (A) by striking ``but only if no written binding 
                contract for the acquisition was in effect before 
                September 11, 2001,'' in clause (iii)(I), and
                    (B) by adding at the end the following new 
                sentence:
                ``Such term shall not include any property with respect 
                to which a written binding contract is in effect before 
                September 11, 2001, for the acquisition of such 
                property or, in the case of property manufactured, 
                constructed, or produced for the taxpayer's own use, 
                for the manufacture, construction, or production of 
                such property.''.
            (2) Clause (ii) of section 168(k)(2)(D) is amended--
                    (A) by inserting ``clause (iii) and'' before 
                ``subparagraph (A)(ii)'',
                    (B) by inserting ``is'' after ``if property'', and
                    (C) by striking ``is'' in subclause (I).
            (3) Subparagraph (D) of section 168(k)(2) is amended by 
        adding at the end the following new clause:
                            ``(iii) Syndication.--For purposes of 
                        subparagraph (A)(ii), if--
                                    ``(I) property is originally placed 
                                in service after September 10, 2001, by 
                                the lessor of such property,
                                    ``(II) such property is sold by 
                                such lessor or any subsequent purchaser 
                                within 3 months after the date so 
                                placed in service, and
                                    ``(III) the user of such property 
                                after the last sale during such 3-month 
                                period remains the same as when such 
                                property was originally placed in 
                                service,
                        such property shall be treated as originally 
                        placed in service not earlier than the date of 
                        such last sale.''.
    (b) Amendments Related to Section 102 of the Act.--
            (1) Subparagraph (H) of section 172(b)(1) is amended by 
        striking ``a taxpayer which has''.
            (2) In the case of a net operating loss for a taxable year 
        ending during 2001--
                    (A) an application under section 6411(a) of the 
                Internal Revenue Code of 1986 with respect to such loss 
                shall not fail to be treated as timely filed if filed 
                before November 1, 2002, and
                    (B) any election made under subsection (b)(3) or 
                (j) of section 172 of such Code may (notwithstanding 
                such subsections) be revoked before November 1, 2002.
            (3) Section 102(c)(2) of the Job Creation and Worker 
        Assistance Act of 2002 (Public Law 107-147) is amended by 
        striking ``before January 1, 2003'' and inserting ``after 
        December 31, 1995''.
            (4)(A) Subclause (I) of section 56(d)(1)(A)(i) is amended 
        by striking ``attributable to carryovers''.
            (B) Subclause (I) of section 56(d)(1)(A)(ii) is amended--
                    (i) by striking ``for taxable years'' and inserting 
                ``from taxable years'', and
                    (ii) by striking ``carryforwards'' and inserting 
                ``carryovers''.
    (c) Amendments Related to Section 301 of the Act.--
            (1) Subparagraph (D) of section 1400L(a)(2) is amended--
                    (A) by striking ``subchapter B'' and inserting 
                ``subchapter A'', and
                    (B) in clause (ii), by striking ``subparagraph 
                (B)'' and inserting ``this paragraph''.
            (2) Subparagraph (A) of section 1400L(b)(2) is amended--
                    (A) by striking ``but only if no written binding 
                contract for the acquisition was in effect before 
                September 11, 2001,'' in clause (iv), and
                    (B) by adding at the end the following new 
                sentence: ``The term `qualified New York Liberty Zone 
                property' shall not include any property with respect 
                to which a written binding contract is in effect before 
                September 11, 2001, for the acquisition of such 
                property or, in the case of property manufactured, 
                constructed, or produced for the taxpayer's own use, 
                for the manufacture, construction, or production of 
                such property.''.
            (3) Paragraph (2) of section 1400L(f) is amended by 
        inserting before the period ``, determined without regard to 
        subparagraph (C)(i) thereof''.
    (d) Amendment Related to Section 405 of the Act.--The last sentence 
of section 4006(a)(3)(E)(iii)(IV) of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1306(a)(3)(E)(iii)(IV)) is amended--
            (1) by inserting ``or this subparagraph'' after ``this 
        clause'' both places it appears, and
            (2) by inserting ``(other than sections 4005, 4010, 4011, 
        and 4043)'' after ``subsections''.
    (e) Amendment Related to Section 411 of the Act.--Section 
411(c)(2)(B) of the Job Creation and Worker Assistance Act of 2002 is 
amended by striking ``Paragraph (2)'' and inserting ``Paragraph (1)''.
    (f) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Job Creation and Worker 
Assistance Act of 2002 to which they relate.

SEC. 3. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF 
              RECONCILIATION ACT OF 2001.

    (a) Amendment Related to Section 401 of the Act.--Clause (i) of 
section 530(d)(2)(C) is amended by striking ``higher'' after 
``qualified''.
    (b) Amendment Related to Section 611 of the Act.--Section 
415(d)(4)(A) is amended by adding at the end the following new 
sentence: ``This subparagraph shall also apply for purposes of any 
provision of this title that provides for adjustments in accordance 
with the method contained in this subsection, except to the extent 
provided in such provision.''.
    (c) Amendment Related to Section 637 of the Act.--Section 
408(p)(6)(A)(i) is amended by adding at the end the following new 
sentence: ``For purposes of the preceding sentence, amounts described 
in section 6051(a)(3) shall be determined without regard to section 
3401(a)(3).''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 to which they relate.

SEC. 4. AMENDMENT RELATED TO VICTIMS OF TERRORISM TAX RELIEF ACT OF 
              2001.

    (a) Amendment Related to Section 201 of the Act.--Clause (iv) of 
section 6103(i)(7)(B) is amended by inserting ``and subparagraph (A)'' 
after ``this subparagraph''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 201 of the Victims of Terrorism Tax 
Relief Act of 2001.

SEC. 5. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000.

    (a) Amendments Related to Section 401 of the Act.--
            (1) Subsection (c) of section 1234B is amended by adding at 
        the end the following new sentence: ``The Secretary may 
        prescribe regulations regarding the status of contracts the 
        value of which are determined directly or indirectly by 
        reference to an index which becomes (or ceases to be) a narrow-
        based security index (as defined for purposes of section 
        1256(g)(6)).''.
            (2) Paragraph (6) of section 1256(g) is amended by adding 
        at the end the following new sentence: ``The Secretary may 
        prescribe regulations regarding the status of options the value 
        of which are determined directly or indirectly by reference to 
        an index which becomes (or ceases to be) a narrow-based 
        security index (as so defined).''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in section 401 of the Community Renewal Tax 
Relief Act of 2000.

SEC. 6. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.

    (a) Amendments Related to Section 1001 of the Act.--
            (1) Paragraph (2) of section 1259(c) is amended by striking 
        ``The term `constructive sale' shall not include any contract'' 
        and inserting ``A taxpayer shall not be treated as having made 
        a constructive sale solely because the taxpayer enters into a 
        contract''.
            (2) Subparagraphs (A) and (B)(i) of section 1259(c)(3) are 
        each amended by striking ``be treated as a constructive sale'' 
        and inserting ``cause a constructive sale''.
            (3) Clause (i) of section 1259(c)(3)(A) is amended by 
        striking ``before the end of'' and inserting ``on or before''.
            (4) Clause (ii) of section 1259(c)(3)(B) is amended by 
        striking ``substantially similar''.
            (5) Subclause (I) of section 1259(c)(3)(B)(ii) is amended 
        to read as follows:
                                    ``(I) which would (but for this 
                                subparagraph) cause the requirement of 
                                subparagraph (A)(iii) not to be met 
                                with respect to the transaction 
                                described in clause (i) of this 
                                subparagraph,''.
            (6) Subclause (II) of such section is amended by inserting 
        ``on or'' before ``before the 30th day''.
            (7) The heading for subparagraph (B) of section 1259(c)(3) 
        is amended by striking ``positions which are reestablished'' 
        and inserting ``certain closed transactions where risk of loss 
        on appreciated financial position diminished''.
    (b) Amendment Related to Section 1031 of the Act.--Section 
4261(e)(4) is amended by adding at the end the following new 
subparagraph:
                    ``(D) Special rule for amounts paid for domestic 
                segments beginning after 2002.--If an amount is paid 
                during a calendar year for a domestic segment beginning 
                in a later calendar year, then the rate of tax under 
                subsection (b) on such amount shall be the rate in 
                effect for the calendar year in which such amount is 
                paid.''
    (c) Effective Date.--
            (1) Amendments related to section 1001.--The amendments 
        made by subsection (a) shall take effect as if included in 
        section 1001 of the Taxpayer Relief Act of 1997.
            (2) Amendments related to section 1031.--The amendment made 
        by subsection (b) shall apply to segments beginning after 
        December 31, 2002.

SEC. 7. OTHER TECHNICAL CORRECTIONS.

    (a) Definition of Valid Taxpayer Identification Number for Earned 
Income Credit.--Section 32(m) is amended to read as follows:
    ``(m) Identification Numbers.--Solely for purposes of subsections 
(c)(1)(F) and (c)(3)(D), a taxpayer identification number means a 
social security number assigned by the Social Security Administration--
            ``(1) to a citizen of the United States, or
            ``(2) to an individual pursuant to subclause (I) (or that 
        portion of subclause (III) that relates to subclause (I)) of 
        section 205(c)(2)(B)(i) of the Social Security Act.''.
    (b) Effective Date.--The amendment made by this subsection shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 8. CLERICAL AMENDMENTS.

    (a) The heading for subparagraph (F) of section 168(k)(2) is 
amended by striking ``miniumum'' and inserting ``minimum''.
    (b) The item relating to section 1234B in the table of sections for 
subpart IV of subchapter P of chapter 1 is amended to read as follows:

        ``Sec. 1234B. Gains or losses from securities futures 
                            contracts.''.
    (c) Section 156(c) of the Community Renewal Tax Relief Act of 2000 
(114 Stat. 2763A-623) is amended in the first sentence by inserting 
``than'' after ``not later''.

A:
Tax Technical Corrections Act of 2002 - Amends the Internal Revenue Code to make technical corrections to the Job Creation and Worker Assistance Act of 2002 concerning: (1) the special depreciation allowance for certain property acquired after September 10, 2001 and before September 11, 2004; (2) the application of the temporary suspension of the 90 percent alternative minimum taxable income limit on certain carrybacks of net operating losses; (3) certain tax benefits for areas of New York City which sustained damage from the terrorist acts of September 11, 2001; (4) the interest rate range for certain additional funding requirements under the Employee Retirement Income Security Act of 1974 (ERISA); and (5) a technical correction to the Economic Growth and Tax Relief Reconciliation Act of 2001.Makes technical corrections to the Economic Growth and Tax Relief Reconciliation Act of 2001 concerning: (1) modifications to educational individual retirement accounts (IRAs); (2) an increase in benefit and contribution limits for defined benefit plans; and (3) a waiver of tax for nondeductible contributions to domestic and similar workers.Makes technical corrections to the Victims of Terrorism Tax Relief Act of 2001 concerning the disclosure of tax information in terrorism and national security investigations.Makes technical corrections to the Community Renewal Tax Relief Act of 2000 concerning the tax treatment of securities futures contracts.Makes technical corrects to the Taxpayer Relief Act of 1997 concerning constructive sales treatment for appreciated financial positions and the extension and modification of taxes funding the Airport and Airway Trust Fund.Redefines valid taxpayer identification number for the earned income credit.
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