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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Boko Haram Disarmament and Northeast 
Nigeria Recovery Act of 2014''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On the night of April 14, 2014, 276 female students, 
        most of them between 15 and 18 years old, were abducted by Boko 
        Haram from the Chibok Government Girls Secondary School, a 
        boarding school located in Borno state in the Federal Republic 
        of Nigeria.
            (2) All public secondary schools in Borno state were closed 
        in March 2014 because of increasing attacks by Boko Haram that 
        killed hundreds of students, but the schoolgirls returned to 
        school, despite the potential dangers, determined to pursue 
        their education.
            (3) Boko Haram has claimed responsibility for subsequent 
        kidnappings in the region.
            (4) Boko Haram leaders have threatened to sell the 
        kidnapped schoolgirls into slavery and according to reports, 
        has previously kept female hostages as slaves and committed 
        sexual violence against them.
            (5) Boko Haram seems determined to carry out sophisticated 
        and deadly attacks and to expand its area of operation.
            (6) Boko Haram has targeted schools, mosques, churches, 
        villages, and agricultural centers, as well as government 
        facilities, in hopes of creating an Islamic state in northern 
        Nigeria.
            (7) There are estimates that Boko Haram has killed more 
        than 4,000 people since 2011, and more than 2,000 people this 
        year alone.
            (8) There is a possibility that many of the girls may have 
        been taken into neighboring countries.
            (9) Boko Haram and other terrorist organizations pose a 
        growing threat to United States interests in the region, as 
        well as to broader regional peace and security.
            (10) In an effort to locate the kidnapped schoolgirls, the 
        United States authorized the deployment of up to 80 military 
        personnel to Chad in order to help with intelligence and 
        surveillance.
            (11) The United States military have provided training, 
        equipment, and other support for counter-terrorism units in the 
        Sahel region to combat Al Qaeda affiliates and related groups 
        in Africa.
            (12) Cameroon, Niger, and Chad have deployed troops in an 
        effort to secure their borders against Boko Haram.
            (13) The United States named several individuals linked to 
        Boko Haram as Specially Designated Global Terrorists in 2012 
        and designated Boko Haram as a Foreign Terrorist Organization 
        in November 2013.
            (14) On May 22, 2014, the United Nations Security Council 
        added Boko Haram to the 1267 sanctions list, a list of Al 
        Qaeda-linked terrorist organizations subject to weapons 
        embargoes, travel bans, and asset freezes.
            (15) The Senate and House have both passed resolutions 
        condemning Boko Haram and the abduction of female students by 
        the group from schools in the northeastern province of Borno in 
        the Federal Republic of Nigeria.

SEC. 3. STATEMENT OF POLICY.

    It is the policy of the United States to work vigorously for a 
lasting resolution to the conflict in northeast Nigeria and other Boko 
Haram-affected areas by--
            (1) eliminating the threat posed by Boko Haram to civilians 
        and regional stability through political, economic, 
        humanitarian, law enforcement, military, and intelligence 
        support for a comprehensive multilateral effort to protect 
        civilians in affected areas and to defeat and demobilize Boko 
        Haram fighters;
            (2) supporting efforts to rescue those individuals who have 
        been abducted by Boko Haram; and
            (3) further supporting comprehensive reconstruction, 
        transitional justice, development and humanitarian programs, 
        and reconciliation efforts.

SEC. 4. REQUIREMENT OF A REGIONAL STRATEGY FOR DEFEATING BOKO HARAM.

    (a) Requirement for Strategy.--Not later than 90 days after the 
date of the enactment of this Act, the President shall develop and 
submit to the appropriate committees of Congress a regional strategy to 
guide United States support for multilateral efforts to protect 
civilians from attacks by Boko Haram, to eliminate the threat to 
civilians and regional stability posed by Boko Haram, and to enforce 
the rule of law and ensure full humanitarian access in areas affected 
by Boko Haram.
    (b) Content of Strategy.--The strategy should include the 
following:
            (1) A plan to work with Nigeria and other international 
        partners to find Boko Haram's kidnapping victims and liberate 
        them and a viable plan to protect civilians and eliminate the 
        threat posed by Boko Haram.
            (2) An interagency framework to plan, coordinate, and 
        execute all diplomatic, economic, intelligence, development, 
        humanitarian, law enforcement, and military elements of United 
        States policy across the region regarding Boko Haram.
            (3) A framework to evaluate the progress and effectiveness 
        of the United States strategy toward eliminating the threat 
        posed by Boko Haram.
    (c) Form.--The strategy under this section shall be submitted in 
unclassified form, but may include a classified annex.

SEC. 5. HUMANITARIAN ASSISTANCE FOR AREAS AFFECTED BY BOKO HARAM.

    (a) Authority.--In accordance with section 491 of the Foreign 
Assistance Act of 1961 (22 U.S.C. 2292) and section 2 of the Migration 
and Refugee Assistance Act of 1962 (22 U.S.C. 2601), the President is 
authorized to provide humanitarian and development assistance to the 
populations in areas affected by Boko Haram.
    (b) Availability of Amounts.--
            (1) In general.--Amounts equivalent to the funds received 
        by the United States Government pursuant to the final judgment 
        in the case specified in paragraph (2) shall, notwithstanding 
        any other provision of law, be made available to carry out this 
        section.
            (2) Case.--The case referred to in paragraph (1) is United 
        States of America v. All Assets Held in Account Number 
        80020796, in name of Doraville Properties Corporation, at 
        Deutsche Bank International, Limited in Jersey, Channel 
        Islands, and All Interest, Benefits, or Assets Traceable 
        Thereto, et al., Case No. 1:13-cv-01832-JDB (D.D.C.).

SEC. 6. ASSISTANCE FOR RECOVERY AND RECONSTRUCTION IN AREAS AFFECTED BY 
              BOKO HARAM.

    (a) Authority.--It is the sense of Congress that the President 
should support efforts by the people of Boko Haram-affected areas and 
the Governments of Nigeria, Chad, Cameroon, and Niger, as security 
conditions permit--
            (1) to assist internally displaced people and returnees in 
        securing durable solutions by spurring economic growth, 
        supporting livelihoods, helping to alleviate poverty, and 
        promoting access to basic services in northeast Nigeria, 
        including education and employment opportunities;
            (2) to enhance the accountability and administrative 
        competency of state and local governance institutions and 
        public agencies in northeast Nigeria with regard to budget 
        management, provision of public goods and services, and related 
        oversight functions;
            (3) to provide all children with a quality basic education 
        while ensuring the safety of students and school faculty;
            (4) to strengthen the operational capacity of the civilian 
        police in Nigeria to enhance public safety, prevent crime and 
        communal and sectarian violence, and deal sensitively with 
        gender-based violence, while strengthening accountability 
        measures to prevent corruption and abuses; and
            (5) to promote programs to address physical harm and 
        psychosocial trauma, including post-traumatic stress disorder.
    (b) Future Year Funding.--It is the sense of Congress that the 
Secretary of State and Administrator of the United States Agency for 
International Development should work with the appropriate committees 
of Congress to increase assistance in future fiscal years to support 
activities described in this section if the Government of Nigeria 
demonstrates a commitment to transparent and accountable reconstruction 
in Boko Haram-affected areas of Nigeria, specifically by--
            (1) increasing oversight activities and reporting to ensure 
        funds used to combat Boko Haram are used efficiently and with 
        minimal waste; and
            (2) committing substantial funds of its own, above and 
        beyond standard budget allocations to state and local 
        governments, for the task of combating Boko Haram and 
        rebuilding those regions affected by Boko Haram attacks.
    (c) Coordination With Other Donor Nations.--The United States 
should work with other donor nations, on a bilateral and multilateral 
basis, to increase contributions for recovery efforts in northeast 
Nigeria and other areas affected by Boko Haram, and strengthen 
accountability mechanisms to ensure the transparent and timely use of 
those funds.
    (d) Termination of Assistance.--It is the sense of Congress that 
the Secretary of State should withhold bilateral assistance to Nigeria 
for the purposes described under this section if the Secretary 
determines that the Government of Nigeria is not committed to 
transparent and accountable reconstruction and reconciliation in the 
Boko Haram-affected areas of Nigeria.

SEC. 7. REPORT.

    (a) Report Required.--Not later than 1 year after the submission of 
the strategy required under section 4, the Secretary of State shall 
prepare and submit to the appropriate committees of Congress a report 
on the progress made toward the implementation of the strategy required 
under section 4 and a description and evaluation of the assistance 
provided under this Act toward the policy objectives described in 
section 3.
    (b) Contents.--The report required under section (a) shall 
include--
            (1) a description and evaluation of actions taken toward 
        the implementation of the strategy required under section 4;
            (2) a description of assistance provided under section 5 
        and section 6;
            (3) an evaluation of bilateral assistance provided to 
        Nigeria and associated programs in light of stated policy 
        objectives; and
            (4) a description of amounts of assistance committed, and 
        amounts provided, to Nigeria during the reporting period by the 
        Government of Nigeria, each donor country, and all relevant 
        organizations.

SEC. 8. DEFINITION.

    In this Act, the term ``appropriate committees of Congress'' 
means--
            (1) the Committee on Appropriations and the Committee on 
        Foreign Affairs of the House of Representatives; and
            (2) the Committee on Appropriations and the Committee on 
        Foreign Relations of the Senate.
Boko Haram Disarmament and Northeast Nigeria Recovery Act of 2014 - Directs the President to develop and submit to Congress a regional strategy to guide U.S. support for multilateral efforts to: (1) eliminate the threat to civilians and regional stability from Boko Haram, and (2) enforce the rule of law and ensure full humanitarian access in Boko Haram-affected areas. States that such strategy should include a plan to work with Nigeria and other international partners to liberate Boko Haram's kidnapping victims.  Authorizes the President to provide humanitarian and development assistance to the populations in Boko Haram-affected areas. Makes funds available for such assistance pursuant to final judgment of a specified legal case. Expresses the sense of Congress that the President should support efforts by the people of Boko Haram-affected areas and the governments of Nigeria, Chad, Cameroon, and Niger to:   assist internally displaced people and returnees;  enhance the administrative competency of state and local governance institutions and public agencies in northeast Nigeria;  provide all children with a quality basic education while ensuring student and faculty safety;  strengthen the operational capacity of the civilian police in Nigeria, and strengthen measures to prevent corruption; and  promote programs to address physical harm and psychosocial trauma.   Expresses the sense of Congress that:   the Secretary of State and Administrator of the U.S. Agency for International Development (USAID) should work with Congress to increase future assistance to support reconstruction activities if Nigeria demonstrates a commitment to transparent reconstruction in Boko Haram-affected areas of Nigeria, and  the Secretary should withhold assistance if Nigeria is not committed to transparent reconstruction and reconciliation in the Boko Haram-affected areas of Nigeria.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Student Dropout Prevention 
and Recovery Act of 2000''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Lowering the student dropout rate is one of the most 
        significant challenges facing educators today. Students must 
        stay in school in order to receive the education they need to 
        succeed in the new economy and contribute fully to American 
        society.
            (2) The ability of local educational agencies to lower the 
        student dropout rate has been inhibited by the lack of focus at 
        the Federal level and the limited availability of appropriate 
        dropout prevention-focused curriculum, instruction, 
        professional development, and administrative support services.
            (3) According to the National Dropout Prevention Network, 
        it is at the local and community level where school 
        improvements and change occur that will eventually have an 
        impact on the graduation rate of students. The focus of these 
        efforts should be concentrated on the most successful 
        strategies that research has identified as having an impact on 
        increasing the graduation rate. These strategies encompass--
                    (A) systemic renewal;
                    (B) community collaboration;
                    (C) professional development;
                    (D) family involvement;
                    (E) early childhood education;
                    (F) reading and writing programs;
                    (G) individualized instruction;
                    (H) instructional technologies;
                    (I) mentoring and tutoring;
                    (J) service learning;
                    (K) learning styles and multiple intelligences;
                    (L) violence prevention and conflict resolution;
                    (M) career education and workforce readiness;
                    (N) out-of-school experiences; and
                    (O) alternative public schooling.
            (4) The National Dropout Prevention Network has found that 
        the strategies described in paragraph (3) have been successful 
        in all school levels from K-12 in rural, suburban, or urban 
        centers. When schools or school districts develop a program 
        improvement plan that encompasses most or all of these 
        strategies, positive outcomes will result.
            (5) It is necessary to develop a number of model dropout 
        prevention programs to fully develop the effective strategies 
        listed above into comprehensive dropout prevention programs. 
        These model programs should be used as examples by schools 
        across the country that wish to implement similar programs. 
        Subsequently, a nationwide dropout prevention program, in order 
        to be effective, should be based on these model programs.
            (6) Dropout prevention and recovery programs which are 
        proven to be successful in lowering dropout rates need to be 
        disseminated to school and community leaders willing to adapt 
        and support these innovative programs in their schools and 
        community.

SEC. 3. SCHOOL DROPOUT PREVENTION GRANT PROGRAMS.

    Part C of title V of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 7261 et seq.) is amended to read as follows:

           ``PART C--SCHOOL DROPOUT PREVENTION GRANT PROGRAMS

       ``Subpart 1--Model School Dropout Prevention Grant Program

``SEC. 5311. AUTHORIZATION.

    ``(a) In General.--The Director of the Office of Dropout Prevention 
and Program Completion shall award grants to public elementary schools, 
middle schools, and secondary schools that have established and are 
carrying out school dropout prevention programs to provide those 
schools with additional resources to develop such programs further, 
develop methods to assist other schools to implement similar programs, 
and provide for research on the effects of such programs on the student 
populations of the schools involved.
    ``(b) Duration.--A grant under subsection (a) shall be awarded for 
a period of not more than 5 years. A school that desires to continue to 
receive funding for the purposes described in subsection (a) shall 
apply for a grant under the national school dropout prevention grant 
program under subpart 2.

``SEC. 5312. REQUIRED ACTIVITIES.

    ``A school that receives a grant under section 5311 shall use 
amounts under the grant to establish and carry out, or further develop, 
school dropout prevention programs, intervention programs, and recovery 
programs, including as many of the following activities as possible: 
systemic renewal, community and family participation, professional 
development, early childhood education, reading and writing programs, 
alternative public schooling, individualized instruction, use of 
instructional technologies, mentoring and tutoring, service learning, 
instruction that recognizes that students learn in different ways 
(commonly referred to as `learning styles instruction'), violence 
prevention and conflict resolution, career education and workforce 
readiness, out-of-school experiences, and a comprehensive plan for 
dropout prevention.

``SEC. 5313. APPLICATION; SELECTION OF SCHOOLS; FISCAL AGENT.

    ``(a) Application.--
            ``(1) In general.--Each school desiring a grant under 
        section 5311 shall submit an application, after review by the 
        local educational agency of the school, to the Director at such 
        time, in such manner, and accompanied by such information as 
        the Director may require.
            ``(2) Contents.--A school desiring a grant under section 
        5311 shall submit an application, through the local educational 
        agency of the school under paragraph (1), that contains a 
        description of the current dropout prevention program of the 
        school.
    ``(b) Selection of Schools.--
            ``(1) Limitation.--The Director may award grants to not 
        more than 20 schools under section 5311. Such schools shall 
        have demonstrated success in establishing and carrying out 
        activities described in section 5312.
            ``(2) Allocation.--Grants awarded under section 5311 shall 
        be allocated among schools that meet the following 
        requirements:
                    ``(A) 4 elementary schools that have established 
                and are carrying out early childhood education 
                programs.
                    ``(B) 4 secondary schools that have established and 
                are carrying out academic intervention programs and 
                mediation programs.
                    ``(C) 4 secondary schools that have established and 
                are carrying out intervention programs and recovery 
                programs.
                    ``(D) 4 schools (either elementary, middle, or 
                secondary) that are located in rural school districts 
                and that have demonstrated success in establishing and 
                carrying out 12 or more of the activities described in 
                section 5312.
                    ``(E) 4 schools (either elementary, middle, or 
                secondary) that are located in urban school districts 
                and that have demonstrated success in establishing and 
                carrying out all of the activities described in section 
                5312.
            ``(3) Priority.--In awarding grants under section 5311, the 
        Director shall give priority to schools that have demonstrated 
        success in establishing and carrying out the highest number of 
        activities described in section 5312.
    ``(c) Fiscal Agent.--The local educational agency of the school 
shall act as the fiscal agent for the school and shall accept and 
administer the grant awarded to the school under section 5311, except 
that all funds shall be expended at the school level.

     ``Subpart 2--National School Dropout Prevention Grant Program

``SEC. 5321. AUTHORIZATION.

    ``(a) In General.--Beginning in the third year of the Model School 
Dropout Prevention Grant Program under subpart 1, the Director of the 
Office of Dropout Prevention and Program Completion shall award grants 
to public elementary schools, middle schools, and secondary schools to 
enable the schools to implement, or further carry out, effective, 
sustainable, and coordinated school dropout prevention programs.
    ``(b) Duration.--A grant under subsection (a) shall be awarded for 
a period of not less than 2 years but not more than 5 years.

``SEC. 5322. REQUIRED ACTIVITIES.

    ``A school that receives a grant under section 5321 shall use 
amounts under the grant to establish and carry out, or further develop, 
school dropout prevention programs, intervention programs, and recovery 
programs, including as many of the following activities as possible: 
systemic renewal, community and family participation, professional 
development, early childhood education, reading and writing programs, 
alternative public schooling, individualized instruction, use of 
instructional technologies, mentoring and tutoring, service learning, 
instruction that recognizes that students learn in different ways 
(commonly referred to as `learning styles instruction'), violence 
prevention and conflict resolution, career education and workforce 
readiness, out-of-school experiences, and a comprehensive plan for 
dropout prevention.

``SEC. 5323. APPLICATION; SELECTION OF SCHOOLS; FISCAL AGENT.

    ``(a) Application.--Each school desiring a grant under section 5321 
shall submit an application, after review by the local educational 
agency of the school, to the Director at such time, in such manner, and 
accompanied by such information as the Director may require.
    ``(b) Selection of Schools.--The Director shall establish clear and 
specific selection criteria for awarding grants to schools under 
section 5321, including the number of grants to award and the type of 
schools to be awarded grants. Such criteria shall be based on school 
dropout rates and other relevant factors, such as the quality of the 
existing or proposed dropout prevention program, the number of students 
who are dropouts, the number of students who are eligible to receive 
free or reduced price lunches under the Richard B. Russell National 
School Lunch Act, the number of students who are below their grade 
level in basic skills, the number of students who are involved in 
family court or the juvenile justice system, and the number of students 
who are teen mothers.
    ``(c) Fiscal Agent.--The local educational agency of the school 
shall act as the fiscal agent for the school and shall accept and 
administer the grant awarded to the school under section 5321, except 
that all funds shall be expended at the school level.

  ``Subpart 3--Additional Requirements for Model and National Dropout 
                        Prevention Grant Program

``SEC. 5331. DISSEMINATION ACTIVITIES.

    ``Each school that receives a grant under section 5311 or 5321, or 
the local educational agency of the school, shall provide information 
and technical assistance, including presentations, document-sharing, 
and joint staff development, to other schools within their school 
district and to other schools in their State that are desiring to 
receive grants under section 5311 or 5321, as the case may be.

``SEC. 5332. SCHOOL DROPOUT RATE CALCULATION.

    ``For purposes of calculating a school dropout rate under subparts 
1 and 2, a school shall use--
            ``(1) the annual event school dropout rate for students 
        leaving a school in a single year determined in accordance with 
        the National Center for Education Statistics' Common Core of 
        Data, if available;
            ``(2) the standard method used by the State agency; or
            ``(3) in other cases, a standard method for calculating the 
        school dropout rate as determined by the Director.

``SEC. 5333. REPORTING AND ACCOUNTABILITY.

    ``(a) Reporting.--In order to receive funding under subpart 1 or 2 
for a fiscal year after the first fiscal year a school receives funding 
under subpart 1 or 2, as the case may be, the school shall provide, on 
an annual basis, to the Director a report regarding the status of the 
implementation of activities funded under subpart 1 or 2 and 
certification of progress from the eligible entity whose strategies the 
school is implementing.
    ``(b) Accountability.--On the basis of the reports submitted under 
subsection (a), the Director shall evaluate the effect of the 
activities assisted under subpart 1 or 2, as the case may be, on school 
dropout prevention compared to a control group, to the extent 
practicable.

    ``Subpart 4--National Clearinghouse on Effective School Dropout 
                               Prevention

``SEC. 5341. ESTABLISHMENT OF NATIONAL CLEARINGHOUSE.

    ``Not later than 6 months after the date of enactment of this part, 
the Director shall establish a national clearinghouse on effective 
school dropout prevention, intervention programs, and reentry programs. 
The clearinghouse shall be established through a competitive grant or 
contract awarded to an organization with a demonstrated capacity to 
provide technical assistance and disseminate information in the area of 
school dropout prevention, intervention programs, and reentry programs. 
The clearinghouse shall--
            ``(1) collect and disseminate to educators, parents, and 
        policymakers information on research, effective programs, best 
        practices, and available Federal resources with respect to 
        school dropout prevention, intervention programs, and reentry 
        programs, including dissemination by an electronically 
        accessible database, a worldwide Web site, and a national 
        journal;
            ``(2) provide technical assistance regarding securing 
        resources with respect to, and designing and implementing, 
        effective and comprehensive school dropout prevention, 
        intervention programs, and reentry programs; and
            ``(3) provide professional development opportunities 
        through workshops, seminars, and institutes for educators and 
        program providers responsible for planning, implementing, and 
        evaluating comprehensive school dropout prevention, 
        intervention programs, and recovery programs.

       ``Subpart 5--Definitions; Authorization of Appropriations

``SEC. 5351. DEFINITIONS.

    ``In this part:
            ``(1) Director.--The term `Director' means the Director of 
        the Office of Dropout Prevention and Program Completion 
        established under section 218 of the General Education 
        Provisions Act.
            ``(2) Intervention programs.--The term `intervention 
        programs' means programs or strategies that are designed to 
        improve academic or personal problems of students that 
        negatively affect the students' performance or ability to 
        remain in school and graduate from school with a diploma.
            ``(3) Prevention programs.--The term `prevention programs' 
        means programs that anticipate, forestall, or relate to 
        cognitive, social, or personal problems of students before such 
        problems impair a student's ability to perform in school.
            ``(4) Recovery programs.--The term `recovery programs' 
        means programs or strategies designed to offer another 
        schooling option to an individual who has dropped out of 
        school.
            ``(5) School dropout.--The term `school dropout' has the 
        meaning given the term in section 4(17) of the School-to-Work 
        Opportunities Act of 1994.

``SEC. 5352. AUTHORIZATION OF APPROPRIATIONS.

    ``(a) Subpart 1.--There are authorized to be appropriated to carry 
out subpart 1 such sums as may be necessary for fiscal year 2001 and 
for each of the 4 succeeding fiscal years.
    ``(b) Subpart 2.--There are authorized to be appropriated to carry 
out subpart 2 such sums as may be necessary for fiscal year 2003 and 
for each of the 4 succeeding fiscal years.
    ``(c) Subpart 4.--There are authorized to be appropriated to carry 
out subpart 4 such sums as may be necessary for fiscal year 2001 and 
for each of the 4 succeeding fiscal years.''.

SEC. 4. OFFICE OF DROPOUT PREVENTION AND PROGRAM COMPLETION.

    (a) Establishment.--Title II of the Department of Education 
Organization Act (20 U.S.C. 3411 et seq.) is amended by adding at the 
end the following:

         ``office of dropout prevention and program completion

    ``Sec. 218. (a) Establishment.--There shall be in the Department of 
Education an Office of Dropout Prevention and Program Completion 
(hereafter in this section referred to as the `Office'), to be 
administered by the Director of the Office of Dropout Prevention and 
Program Completion. The Director of the Office shall report directly to 
the Under Secretary of Education and shall perform such additional 
functions as the Under Secretary may prescribe.
    ``(b) Duties.--The Director of the Office of Dropout Prevention and 
Program Completion (hereafter in this section referred to as the 
`Director'), through the Office, shall--
            ``(1) help coordinate Federal, State, and local efforts to 
        lower school dropout rates and increase program completion by 
        elementary, middle, and secondary school students;
            ``(2) recommend Federal policies, objectives, and 
        priorities to lower school dropout rates and increase program 
        completion;
            ``(3) oversee the implementation of subparts 1 and 2 of 
        part C of title V of the Elementary and Secondary Education Act 
        of 1965;
            ``(4) annually prepare and submit to Congress and the 
        Secretary a national report describing efforts and recommended 
        actions regarding school dropout prevention and program 
        completion;
            ``(5) recommend action to the Secretary and the President, 
        as appropriate, regarding school dropout prevention and program 
        completion; and
            ``(6) consult with and assist State and local governments 
        regarding school dropout prevention and program completion.
    ``(c) Scope of Duties.--The scope of the Director's duties under 
subsection (b) shall include examination of all Federal and non-Federal 
efforts related to--
            ``(1) promoting program completion for children attending 
        elementary, middle, or secondary school;
            ``(2) programs to obtain a secondary school diploma or its 
        recognized equivalent (including general equivalency diploma 
        (GED) programs); and
            ``(3) reentry programs for individuals aged 12 to 24 who 
        are out of school.
    ``(d) Detailing.--In carrying out the Director's duties under this 
section, the Director may request the head of any Federal department or 
agency to detail personnel who are engaged in school dropout prevention 
activities to another Federal department or agency in order to 
implement the National School Dropout Prevention Strategy.''.
    (b) Conforming Amendment.--The table of contents of the Department 
of Education Organization Act (20 U.S.C. 3401 note) is amended by 
inserting after the item relating to section 217 the following new 
item:

``Sec. 218. Office of Dropout Prevention and Program Completion.''.
Requires the Director of the Office of Dropout Prevention and Program Completion (established by this Act in the Department of Education) to carry out provisions for: (1) a model school dropout prevention grant program; (2) a national school dropout prevention grant program; and (3) a national clearinghouse on effective school dropout prevention, intervention programs, and reentry programs.
Authorizes appropriations for such part C programs.
Amends the Department of Education Organization Act to establish an Office of Dropout Prevention and Program Completion, to be administered by a Director who shall report directly to the Under Secretary of Education. Sets forth the Director's duties and their scope.

SECTION 1. ONE-TIME DISTRIBUTION FROM RETIREMENT PLANS TO FUND HEALTH 
              SAVINGS ACCOUNTS.

    (a) In General.--Section 402 of the Internal Revenue Code of 1986 
(relating to taxability of beneficiary of employees' trust) is amended 
by adding at the end the following new subsection:
    ``(l) HSA Funding Distribution.--
            ``(1) In general.--In the case of an employee who is an 
        eligible individual and who elects the application of this 
        subsection for a taxable year, gross income of the employee for 
        the taxable year does not include a qualified HSA funding 
        distribution.
            ``(2) Qualified hsa funding distribution.--For purposes of 
        this subsection, the term `qualified HSA funding distribution' 
        means a distribution from an eligible retirement plan of the 
        employee to the extent that such distribution is contributed to 
        the health savings account of the employee not later than the 
        60th day after the day on which the employee receives such 
        distribution or in a direct trustee-to-trustee transfer.
            ``(3) Limitation.--
                    ``(A) Maximum dollar limitations based on coverage 
                in effect at time of contribution.--The amount excluded 
                from gross income by paragraph (1) shall not exceed--
                            ``(i) in the case of an individual who has 
                        self-only coverage under a high deductible 
                        health plan as of the first day of the month in 
                        which the qualified HSA funding distribution is 
                        contributed to the health savings account of 
                        the employee, the lesser of--
                                    ``(I) the amount specified under 
                                clause (i) of section 223(b)(2)(A), or
                                    ``(II) the amount in effect for the 
                                taxable year under clause (ii) of 
                                section 223(b)(2)(A) (determined 
                                without regard to paragraphs (3) and 
                                (4)(C) of section 223(b)), reduced by 
                                any amount contributed to such account 
                                for such taxable year before the date 
                                of the qualified HSA funding 
                                distribution contribution, and
                            ``(ii) in the case of an individual who has 
                        family coverage under a high deductible health 
                        plan as of the first day of the month in which 
                        the qualified HSA funding distribution is 
                        contributed to the health savings account of 
                        the employee, the lesser of--
                                    ``(I) the amount specified under 
                                clause (i) of section 223(b)(2)(B), or
                                    ``(II) the amount in effect for the 
                                taxable year under clause (ii) of 
                                section 223(b)(2)(B) (determined 
                                without regard to paragraphs (3) and 
                                (4)(C) of section 223(b)), reduced by 
                                any amount contributed to such account 
                                for such taxable year before the date 
                                of the qualified HSA funding 
                                distribution contribution.
                    ``(B) One-time transfer.--The election under 
                paragraph (1) shall apply to the taxable year for which 
                made and all subsequent taxable years. Such an 
                election, once made, shall be irrevocable.
            ``(4) Distributions must otherwise be includible.--
                    ``(A) In general.--An amount shall be treated as a 
                distribution for purposes of paragraph (1) only to the 
                extent that such amount would be includible in gross 
                income without regard to paragraph (1).
                    ``(B) Application of section 72.--Notwithstanding 
                section 72, in determining the extent to which an 
                amount is treated as a distribution for purposes of 
                subparagraph (A), the aggregate amounts distributed 
                from an eligible retirement plan in a taxable year 
                shall be treated as includible in gross income (without 
                regard to subparagraph (A)) to the extent that such 
                amount does not exceed the aggregate amount which would 
                have been so includible if all amounts distributed from 
                all eligible retirement plans were treated as 1 
                contract for purposes of determining the inclusion of 
                such distribution under section 72. Proper adjustments 
                shall be made in applying section 72 to other 
                distributions in such taxable year and subsequent 
                taxable years.
            ``(5) Definitions.--For purposes of this subsection--
                    ``(A) Eligible retirement plan.--The term `eligible 
                retirement plan' has the meaning given such term by 
                subsection (c)(8)(B), except that such term shall also 
                include an eligible deferred compensation plan 
                maintained by an eligible employer described in section 
                457(e)(1)(B).
                    ``(B) Eligible individual.--The term `eligible 
                individual' has the meaning given such term by section 
                223(c)(1).
            ``(6) Special rules.--For purposes of this subsection--
                    ``(A) Related plans treated as 1.--All eligible 
                retirement plans of an employer shall be treated as a 
                single plan.
                    ``(B) Surviving spouses, dependents, and alternate 
                payees.--With respect to an eligible retirement plan of 
                an employer, a surviving spouse, a dependent of the 
                surviving spouse, or alternate payee (as defined in 
                section 414(p)(8)) of a former employee shall be 
                treated in the same manner as the former employee.''.
    (b) Coordination With Limitation on Contributions to Health Savings 
Accounts.--Section 223(b)(4) of such Code (relating to coordination 
with other contributions) is amended by striking ``and'' at the end of 
subparagraph (A), by striking the period at the end of subparagraph (B) 
and inserting ``, and'', and by inserting after subparagraph (B) the 
following new subparagraph:
                    ``(C) the aggregate amount contributed to health 
                savings accounts of such individual for such taxable 
                year under section 402(l) (and such amount shall not be 
                allowed as a deduction under subsection (a)).''.
    (c) 10-Percent Penalty on Early Distributions not to Apply.--
Section 72(t)(2)(A) of such Code (relating to subsection not to apply 
to certain distributions) is amended by striking ``or'' at the end of 
clause (vi), by striking the period at the end of clause (vii) and 
inserting ``, or'', and by inserting after clause (vii) the following 
new clause:
                            ``(viii) a qualified HSA funding 
                        distribution (as defined by section 402(l)).''.
    (d) Conforming Amendments.--
            (1) Section 401(k)(2)(B)(i) of such Code (relating to cash 
        or deferred arrangements) is amended by striking ``or'' at the 
        end of subclause (III), by striking ``and'' at the end of 
        subclause (IV) and inserting ``or'', and by inserting after 
        subclause (IV) the following new subclause:
                                    ``(V) the funding of a health 
                                savings account under section 402(l), 
                                and''.
            (2) Section 402(c)(4) of such Code (relating to rules 
        applicable to rollovers from exempt trusts) is amended by 
        striking ``and'' at the end of subparagraph (B), by striking 
        the period at the end of subparagraph (C) and inserting ``, 
        and'', and by inserting after subparagraph (C) the following 
        new subparagraph:
                    ``(D) any qualified HSA funding distribution (as 
                defined by subsection (l)).''.
            (3) Section 403(a) of such Code (relating to taxability of 
        beneficiary under a qualified annuity plan) is amended by 
        inserting after paragraph (1) the following new paragraph:
            ``(2) Special rule for qualified hsa funding 
        distribution.--To the extent provided in section 402(l), 
        paragraph (1) shall not apply to the amount distributed under 
        the contract which is otherwise includible in gross income 
        under this subsection.''.
            (4) Section 403(b) of such Code (relating to taxability of 
        beneficiary under annuity purchased by section 501(c)(3) 
        organization or public school) is amended by inserting after 
        paragraph (1) the following new paragraph:
            ``(2) Special rule for qualified hsa funding 
        distribution.--To the extent provided in section 402(l), 
        paragraph (1) shall not apply to the amount distributed under 
        the contract which is otherwise includible in gross income 
        under this subsection.''.
            (5) Section 457(a) of such Code (relating to year of 
        inclusion in gross income) is amended by adding at the end the 
        following new paragraph:
            ``(3) Special rule for qualified hsa funding 
        distribution.--To the extent provided in section 402(l), 
        paragraph (1) shall not apply to amounts otherwise includible 
        in gross income under this subsection.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to distributions in taxable years beginning after December 31, 
2004.

Amends the Internal Revenue Code to exclude from the gross income of an employee covered under a high deductible health care plan a distribution from such employee's qualified retirement plan to fund a health savings account. Exempts such a distribution from the 10 percent penalty on early distributions from qualified retirement plans.