TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Mississippi Valley 
National Historical Park Act of 1999''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Mississippi Valley National Historical Park, Blytheville, 
                            Arkansas.
Sec. 4. Transfer of jurisdiction, Eaker Air Force Base, for historical 
                            park.
Sec. 5. Acquisition of Chickasawba Mound for inclusion in historical 
                            park.
Sec. 6. Administration of historical park.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The central and lower Mississippi Valley region 
        contained the highest population levels and the most complex 
        Native American societies north of Mexico before the arrival of 
        European peoples in the 16th century.
            (2) In addition, the Mississippi Valley has also hosted 
        Spanish, French, English, and ultimately American societies at 
        different times in the last 450 years.
            (3) Blytheville, Arkansas, is centrally located in the 
        Mississippi Valley region.
            (4) Former Eaker Air Force Base, which is located outside 
        of Blytheville, Arkansas, in the central Mississippi Valley 
        region, is the site of 14 archaeological sites associated with 
        Native Americans.
            (5) Because of its value in illustrating and interpreting 
        the heritage of the United States, the largest of these 
        archaeological sites, was recognized by the National Park 
        Service as a National Historic Landmark in 1996.
            (6) Another archaeological site outside of Blytheville, 
        Arkansas, the Chickasawba Mound, was placed on the National 
        Register of Historic Places in 1984 because of its historic and 
        archaeological resources.
            (7) These previous actions by the Department of the 
        Interior recognize that these archaeological sites are likely 
        to benefit, educate, and inspire present and future generations 
        of Americans, but no unified heritage park for the central 
        Mississippi Valley region exists within the National Park 
        Service.
            (8) Blytheville, Arkansas, also possesses many other 
        regionally and nationally significant natural, seismic, 
        cultural, and recreational resources associated with the 
        heritage of the central Mississippi Valley region.
            (9) The sites and resources associated with the heritage of 
        the central Mississippi Valley region require recognition 
        through the establishment of a national historical park for the 
        central Mississippi Valley region as a unit of the National 
        Park System.
            (10) As a result of the closing of Eaker Air Force Base in 
        Blytheville, Arkansas, pursuant to the Defense Base Closure and 
        Realignment Act of 1990, Federal land and facilities are 
        readily available for the establishment of a national 
        historical park for the central Mississippi Valley region to 
        protect the archaeological sites located on the former military 
        installation, as well as to preserve, maintain, and interpret 
        the natural, seismic, cultural, and recreational heritage of 
        the central Mississippi Valley region for the benefit, 
        education, and inspiration of present and future generations of 
        Americans.

SEC. 3. MISSISSIPPI VALLEY NATIONAL HISTORICAL PARK, BLYTHEVILLE, 
              ARKANSAS.

    (a) Establishment.--In order to preserve for the benefit and 
inspiration of the people of the United States as a national historical 
park certain properties in Blytheville, Arkansas, and its vicinity 
associated with the archaeological, natural, seismic, cultural, and 
recreational heritage of the Mississippi Valley region, there is 
established as a unit of the National Park System the Mississippi 
Valley National Historical Park in the State of Arkansas.
    (b) Boundaries.--The historical park shall consist of approximately 
570 acres, including the real property transferred to the National Park 
Service at former Eaker Air Force Base under section 4 and the parcel 
of real property containing the archaeological site known as the 
Chickasawba Mound and authorized for acquisition under section 5. The 
boundaries of the historical park shall also include all property 
authorized to be acquired for inclusion in the park by any law enacted 
after the date of the enactment of this Act.

SEC. 4. TRANSFER OF JURISDICTION, EAKER AIR FORCE BASE, FOR HISTORICAL 
              PARK.

    (a) Transfer of Archaeological Sites.--The Secretary of Defense 
shall transfer, without reimbursement, to the administrative 
jurisdiction of the Secretary of the Interior the parcels of real 
property (including improvements thereon) located at former Eaker Air 
Force Base, Blytheville, Arkansas, consisting of the archaeological 
sites depicted on the map entitled ``Arkansas Aeroplex Archaeological 
Sites''.
    (b) Visitor and Administrative Sites.--
            (1) Transfer required.--To preserve the historical 
        character and landscape of the main features of the historical 
        park, the Secretary of Defense also shall transfer, without 
        reimbursement, to the administrative jurisdiction of the 
        Secretary of the Interior an additional parcel of real property 
        at former Eaker Air Force Base for the development of visitor, 
        administrative, museum, curatorial, and maintenance facilities 
        for the historical park.
            (2) Acreage limitation.--The parcel transferred under this 
        subsection may not exceed 15 acres.
            (3) Selection.--The parcel to be transferred under this 
        subsection shall be jointly selected by the Secretary of 
        Defense and the Secretary of the Interior.
    (c) Use of Land.--The Secretary of the Interior shall use the real 
property transferred under this section as part of the historical park.
    (d) Legal Description.--The exact acreage and legal description of 
the real property to be transferred under this section shall be 
determined by a survey satisfactory to the Secretary of Defense. The 
cost of the survey shall be borne by the Secretary of the Interior.

SEC. 5. ACQUISITION OF CHICKASAWBA MOUND FOR INCLUSION IN HISTORICAL 
              PARK.

    The Secretary of the Interior may acquire for inclusion in the 
historical park, by donation or exchange, the archaeological site known 
as the Chickasawba Mound, which was placed on the National Register of 
Historic Places in 1984.

SEC. 6. ADMINISTRATION OF HISTORICAL PARK.

    (a) Applicable Laws.--The Secretary of the Interior shall 
administer the historical park in accordance with this Act and the laws 
generally applicable to units of the National Park System, including 
the Act of August 25, 1916 (commonly known as the National Park Service 
Organic Act; 16 U.S.C. 1 et seq.), and the Act of August 21, 1935 
(commonly known as the Historic Sites, Buildings, and Antiquities Act; 
16 U.S.C. 461 et seq.).
    (b) Cooperative Agreements.--
            (1) Authorized.--The Secretary of the Interior may consult 
        and enter into cooperative agreements with interested entities 
        and individuals to provide for the preservation, development, 
        interpretation, and use of the historical park.
            (2) Conditions.--Any payment made by the Secretary pursuant 
        to such a cooperative agreement shall be subject to an 
        agreement that conversion, use, or disposal of the project 
        assisted under the cooperative agreement for purposes contrary 
        to the purposes of the historical park, as determined by the 
        Secretary, shall result in a right of the United States to 
        reimbursement of all funds made available to such project or 
        the proportion of the increased value of the project 
        attributable to such finds as determined at the time of such 
        conversion, use, or disposal, whichever is greater.
    (c) Acquisition of Real Property.--Subject to sections 4 and 5, the 
Secretary of the Interior may acquire, within the boundaries of the 
historical park, real property with appropriated or donated funds, by 
donation, or by exchange for inclusion in the historical park.

SOLUTION: Directs the Secretary of Defense to transfer, without reimbursement, to the administrative jurisdiction of the Secretary of the Interior certain archaeological sites (including improvements) located at the former base, including an additional parcel of real property for the development of visitor, administrative, museum, curatorial, and maintenance facilities.
Authorizes the Secretary of the Interior to: (1) acquire for inclusion in the historical park, by donation or exchange, the archaeological site known as the Chickasawba Mound, which was placed on the National Register of Historic Places in 1984; and (2) enter into cooperative agreements with interested entities and individuals to provide for the preservation, development, interpretation, and use of the park.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Nondiscrimination 
Act''.
SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.
    (a) In General.--Subsection (a) of section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
    ``(a) Moratorium.--No State or political subdivision thereof may 
impose any of the following taxes during the period beginning November 
1, 2003, and ending November 1, 2007:
        ``(1) Taxes on Internet access.
        ``(2) Multiple or discriminatory taxes on electronic 
    commerce.''.
    (b) Conforming Amendments.--(1) Section 1101 of the Internet Tax 
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d) 
and redesignating subsections (e) and (f) as subsections (d) and (e), 
respectively.
    (2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151 
note) is amended to read as follows:
        ``(10) Tax on internet access.--
            ``(A) In general.--The term `tax on Internet access' means 
        a tax on Internet access, regardless of whether such tax is 
        imposed on a provider of Internet access or a buyer of Internet 
        access and regardless of the terminology used to describe the 
        tax.
            ``(B) General exception.--The term `tax on Internet access' 
        does not include a tax levied upon or measured by net income, 
        capital stock, net worth, or property value.''.
    (3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47 
U.S.C. 151 note) is amended by striking ``except with respect to a tax 
(on Internet access) that was generally imposed and actually enforced 
prior to October 1, 1998,''.
    (c) Internet Access Service; Internet Access.--
        (1) Internet access service.--Paragraph (3)(D) of section 
    1101(d) (as redesignated by subsection (b)(1) of this section) of 
    the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access service' does not include telecommunications services, 
    except to the extent such services are purchased, used, or sold by 
    a provider of Internet access to provide Internet access.''.
        (2) Internet access.--Section 1104(5) of that Act is amended by 
    striking the second sentence and inserting ``The term `Internet 
    access' does not include telecommunications services, except to the 
    extent such services are purchased, used, or sold by a provider of 
    Internet access to provide Internet access.''.
SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
        (1) by redesignating section 1104 as section 1105; and
        (2) by inserting after section 1103 the following:

``SEC. 1104. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

    ``(a) Pre-October 1998 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced 
    prior to October 1, 1998, if, before that date--
            ``(A) the tax was authorized by statute; and
            ``(B) either--
              ``(i) a provider of Internet access services had a 
            reasonable opportunity to know, by virtue of a rule or 
            other public proclamation made by the appropriate 
            administrative agency of the State or political subdivision 
            thereof, that such agency has interpreted and applied such 
            tax to Internet access services; or
              ``(ii) a State or political subdivision thereof generally 
            collected such tax on charges for Internet access.
        ``(2) Termination.--
            ``(A) In general.--Except as provided in subparagraph (B), 
        this subsection shall not apply after November 1, 2007.
            ``(B) State telecommunications service tax.--
                ``(i) Date for termination.--This subsection shall not 
            apply after November 1, 2006, with respect to a State 
            telecommunications service tax described in clause (ii).
                ``(ii) Description of tax.--A State telecommunications 
            service tax referred to in subclause (i) is a State tax--

                    ``(I) enacted by State law on or after October 1, 
                1991, and imposing a tax on telecommunications service; 
                and
                    ``(II) applied to Internet access through 
                administrative code or regulation issued on or after 
                December 1, 2002.''.

    ``(b) Pre-November 2003 Taxes.--
        ``(1) In general.--Section 1101(a) does not apply to a tax on 
    Internet access that was generally imposed and actually enforced as 
    of November 1, 2003, if, as of that date, the tax was authorized by 
    statute and--
            ``(A) a provider of Internet access services had a 
        reasonable opportunity to know by virtue of a public rule or 
        other public proclamation made by the appropriate 
        administrative agency of the State or political subdivision 
        thereof, that such agency has interpreted and applied such tax 
        to Internet access services; and
            ``(B) a State or political subdivision thereof generally 
        collected such tax on charges for Internet access.
        ``(2) Termination.--This subsection shall not apply after 
    November 1, 2005.''.

SEC. 4. ACCOUNTING RULE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by 
adding at the end the following:

``SEC. 1106. ACCOUNTING RULE.

    ``(a) In General.--If charges for Internet access are aggregated 
with and not separately stated from charges for telecommunications 
services or other charges that are subject to taxation, then the 
charges for Internet access may be subject to taxation unless the 
Internet access provider can reasonably identify the charges for 
Internet access from its books and records kept in the regular course 
of business.
    ``(b) Definitions.--In this section:
        ``(1) Charges for internet access.--The term `charges for 
    Internet access' means all charges for Internet access as defined 
    in section 1105(5).
        ``(2) Charges for telecommunications services.--The term 
    `charges for telecommunications services' means all charges for 
    telecommunications services, except to the extent such services are 
    purchased, used, or sold by a provider of Internet access to 
    provide Internet access.''.

SEC. 5. EFFECT ON OTHER LAWS.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 4, is amended by adding at the end the following:

``SEC. 1107. EFFECT ON OTHER LAWS.

    ``(a) Universal Service.--Nothing in this Act shall prevent the 
imposition or collection of any fees or charges used to preserve and 
advance Federal universal service or similar State programs--
        ``(1) authorized by section 254 of the Communications Act of 
    1934 (47 U.S.C. 254); or
        ``(2) in effect on February 8, 1996.
    ``(b) 911 and E-911 Services.--Nothing in this Act shall prevent 
the imposition or collection, on a service used for access to 911 or E-
911 services, of any fee or charge specifically designated or presented 
as dedicated by a State or political subdivision thereof for the 
support of 911 or E-911 services if no portion of the revenue derived 
from such fee or charge is obligated or expended for any purpose other 
than support of 911 or E-911 services.
    ``(c) Non-Tax Regulatory Proceedings.--Nothing in this Act shall be 
construed to affect any Federal or State regulatory proceeding that is 
not related to taxation.''.
SEC. 6. EXCEPTION FOR VOICE AND OTHER SERVICES OVER THE INTERNET.
    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 5, is amended by adding at the end the following:

``SEC. 1108. EXCEPTION FOR VOICE SERVICES OVER THE INTERNET.

    ``Nothing in this Act shall be construed to affect the imposition 
of tax on a charge for voice or similar service utilizing Internet 
Protocol or any successor protocol. This section shall not apply to any 
services that are incidental to Internet access, such as voice-capable 
e-mail or instant messaging.''.

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by 
section 6, is amended by adding at the end the following:

``SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

    ``Nothing in this Act shall prohibit Texas or a political 
subdivision thereof from imposing or collecting the Texas municipal 
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon 
2005) and the definition of access line as determined by the Public 
Utility Commission of Texas in its `Order Adopting Amendments to 
Section 26.465 As Approved At The February 13, 2003 Public Hearing', 
issued March 5, 2003, in Project No. 26412.''.
SEC. 7. GAO STUDY OF EFFECTS OF INTERNET TAX MORATORIUM ON STATE AND 
LOCAL GOVERNMENTS AND ON BROADBAND DEPLOYMENT.
    The Comptroller General shall conduct a study of the impact of the 
Internet tax moratorium, including its effects on the revenues of State 
and local governments and on the deployment and adoption of broadband 
technologies for Internet access throughout the United States, 
including the impact of the Internet Tax Freedom Act (47 U.S.C. 151 
note) on build-out of broadband technology resources in rural 
underserved areas of the country. The study shall compare deployment 
and adoption rates in States that tax broadband Internet access service 
with States that do not tax such service, and take into account other 
factors to determine whether the Internet Tax Freedom Act has had an 
impact on the deployment or adoption of broadband Internet access 
services. The Comptroller General shall report the findings, 
conclusions, and any recommendations from the study to the Senate 
Committee on Commerce, Science, and Transportation and the House of 
Representatives Committee on Energy and Commerce no later than November 
1, 2005.

SEC. 8. EFFECTIVE DATE.

    The amendments made by this Act take effect on November 1, 2003.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.

SOLUTION: Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Highway Trust Fund Certainty Act''.

SEC. 2. INCREASE IN FUELS TAXES.

    (a) Motor Fuels.--
            (1) Repeal of termination.--Section 4081(d) of the Internal 
        Revenue Code of 1986 is amended by striking paragraph (1) and 
        redesignating paragraphs (2) and (3) as paragraphs (1) and (2), 
        respectively.
            (2) Inflation adjustment.--Section 4081(a)(2) of such Code 
        is amended--
                    (A) in subparagraph (A)(i) by striking ``18.3 cents 
                per gallon'' and inserting ``28.4 cents per gallon'',
                    (B) in subparagraph (A)(iii) by striking ``24.3 
                cents per gallon'' and inserting ``34.4 cents per 
                gallon'',
                    (C) in subparagraph (D) by striking ``substituting 
                `19.7 cents' for `24.3 cents''' and inserting 
                ``substituting `27.9 cents' for `34.4 cents''', and
                    (D) by adding at the end the following:
                    ``(E) Adjustment for inflation.--In the case of a 
                calendar year beginning after December 31, 2015, the 
                rates of tax in subparagraph (A) (i) and (iii) and 
                subparagraph (D) shall each be increased by an amount 
                equal to--
                            ``(i) such rate, multiplied by
                            ``(ii) the cost of living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year, determined by substituting 
                        `calendar year 2014' for `calendar year 1992' 
                        in subparagraph (B) thereof.
                Any increase under the preceding sentence shall be 
                rounded to the nearest 0.1 cents.''.
    (b) Special Fuels.--
            (1) Increase and extension.--Section 4041 of such Code is 
        amended--
                    (A) in subsection (a)(1)(C)(iii)(I) by striking 
                ``7.3 cents per gallon (4.3 cents per gallon after 
                September 30, 2016)'' and inserting ``17.4 cents per 
                gallon'',
                    (B) in subsection (a)(2)(B)(ii) by striking ``24.3 
                cents per gallon'' and inserting ``34.4 cents per 
                gallon'', and
                    (C) in subsection (a)(3)(A) by striking ``18.3 
                cents'' and inserting ``28.4 cents''.
            (2) Adjustment for inflation.--Section 4041(a) of such Code 
        is amended by adding at the end the following:
            ``(4) Adjustment for inflation.--In the case of a calendar 
        year beginning after December 31, 2015, the rates of tax in 
        paragraphs (1)(C)(iii)(I), (2)(B)(ii), and (3)(A) shall each be 
        increased by an amount equal to--
                    ``(A) such rate, multiplied by
                    ``(B) the cost of living adjustment determined 
                under section 1(f)(3) for the calendar year, determined 
                by substituting `calendar year 2014' for `calendar year 
                1992' in subparagraph (B) thereof.
        Any increase under the preceding sentence shall be rounded to 
        the nearest 0.1 cents.''.
            (3) Certain alcohol fuels.--
                    (A) Permanent extension.--Section 4041(m)(1) of 
                such Code is amended--
                            (i) in subparagraph (A) by striking ``, and 
                        before October 1, 2016'',
                            (ii) in subparagraph (A)(i) by striking 
                        ``9.15 cents per gallon'' and inserting ``19.25 
                        cents per gallon'',
                            (iii) in subparagraph (A)(ii) by striking 
                        ``11.3 cents per gallon'' and inserting ``21.4 
                        cents per gallon'',
                            (iv) by striking subparagraph (B), and
                            (v) by redesignating clauses (i) and (ii) 
                        of subparagraph (A) (as amended by clauses (ii) 
                        and (iii)) as subparagraphs (A) and (B), 
                        respectively, and moving such subparagraphs (as 
                        so redesignated) 2 ems to the left.
                    (B) Adjustment for inflation.--Section 4041(m) of 
                such Code is amended by adding at the end the 
                following:
            ``(3) Adjustment for inflation.--In the case of a calendar 
        year beginning after December 31, 2015, the rates of tax in 
        paragraph (1) (A) and (B) shall each be increased by an amount 
        equal to--
                    ``(A) such rate, multiplied by
                    ``(B) the cost of living adjustment determined 
                under section 1(f)(3) for the calendar year, determined 
                by substituting `calendar year 2014' for `calendar year 
                1992' in subparagraph (B) thereof.
        Any increase under the preceding sentence shall be rounded to 
        the nearest 0.1 cents.''.
            (4) Fuel used in certain buses.--
                    (A) Permanent extension.--Section 6427(b)(2)(A) of 
                such Code is amended by striking ``7.4 cents'' and 
                inserting ``17.5 cents''.
                    (B) Adjustment for inflation.--Section 6427(b) of 
                such Code is amended by adding at the end the 
                following:
            ``(5) Adjustment for inflation.--In the case of calendar 
        years beginning January 1, 2016--
                    ``(A) the rate of tax in paragraph (2)(A) shall be 
                increased by 10.1 cents, and
                    ``(B) such rate (as increased by subparagraph (A)) 
                shall be increased by an amount equal to such rate (as 
                so increased) multiplied by the cost of living 
                adjustment determined under section 1(f)(3) for the 
                calendar year, determined by substituting `calendar 
                year 2014' for `calendar year 1992' in subparagraph (B) 
                thereof, and rounded to the nearest 0.1 cents.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 31, 2015.
    (d) Floor Stocks Tax.--
            (1) Imposition of tax.--In the case of any highway motor 
        fuel which is held on January 1, 2016, by any person, there is 
        hereby imposed a floor stocks tax equal to the excess of--
                    (A) the tax which would be imposed on such fuel had 
                the amendments made by this section applied to highway 
                motor fuels for periods before January 1, 2016, over
                    (B) the tax (if any) previously paid (and not 
                credited or refunded) on such fuel.
            (2) Liability for tax and method of payment.--
                    (A) Liability for tax.--The person holding the 
                highway motor fuel on January 1, 2016, to which the tax 
                imposed by paragraph (1) applies shall be liable for 
                such tax.
                    (B) Method of payment.--The tax imposed by 
                paragraph (1) shall be paid at such time and in such 
                manner as the Secretary of the Treasury (or the 
                Secretary's delegate) shall prescribe.
            (3) Definitions.--For purposes of this subsection--
                    (A) Highway motor fuel.--The term ``highway motor 
                fuel'' means any fuel the tax rate of which is 
                increased by an amendment made by this section.
                    (B) Held by a person.--A highway motor fuel shall 
                be considered as held by a person if title thereto has 
                passed to such person (whether or not delivery to the 
                person has been made).
                    (C) Secretary.--The term ``Secretary'' means the 
                Secretary of the Treasury or the Secretary's delegate.
            (4) Exception for exempt uses.--The tax imposed by 
        paragraph (1) shall not apply to any highway motor fuel held by 
        any person exclusively for any use to the extent a credit or 
        refund of the tax is allowable for such use.
            (5) Exception for certain amounts of fuel.--
                    (A) In general.--No tax shall be imposed by 
                paragraph (1) on any highway motor fuel held on January 
                1, 2016, by any person if the aggregate amount of such 
                highway motor fuel held by such person on such date 
                does not exceed 2,000 gallons. The preceding sentence 
                shall apply only if such person submits to the 
                Secretary (at the time and in the manner required by 
                the Secretary) such information as the Secretary shall 
                require for purposes of this subparagraph.
                    (B) Exempt fuel.--For purposes of subparagraph (A), 
                there shall not be taken into account any highway motor 
                fuel held by any person which is exempt from the tax 
                imposed by paragraph (1) by reason of paragraph (4).
                    (C) Controlled groups.--For purposes of this 
                subsection--
                            (i) Corporations.--
                                    (I) In general.--All persons 
                                treated as a controlled group shall be 
                                treated as 1 person.
                                    (II) Controlled group.--The term 
                                ``controlled group'' has the meaning 
                                given to such term by subsection (a) of 
                                section 1563 of such Code; except that 
                                for such purposes the phrase ``more 
                                than 50 percent'' shall be substituted 
                                for the phrase ``at least 80 percent'' 
                                each place it appears in such 
                                subsection.
                            (ii) Nonincorporated persons under common 
                        control.--Under regulations prescribed by the 
                        Secretary, principles similar to the principles 
                        of subparagraph (A) shall apply to a group of 
                        persons under common control if 1 or more of 
                        such persons is not a corporation.
            (6) Other laws applicable.--All provisions of law, 
        including penalties, applicable with respect to the taxes 
        imposed by sections 4041 and 4081 of such Code shall, insofar 
        as applicable and not inconsistent with the provisions of this 
        subsection, apply with respect to the floor stock taxes imposed 
        by paragraph (1) to the same extent as if such taxes were 
        imposed by such sections.

SEC. 3. WORKING CITIZENS TAX RELIEF.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36 the following new section:

``SEC. 36A. WORKING CITIZENS CREDIT.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
subtitle for the calendar years beginning after December 31, 2015, an 
amount equal to the lesser of--
            ``(1) 3.1 percent of earned income of the taxpayer, or
            ``(2) $133 ($266 in the case of a joint return).
    ``(b) Limitation Based on Modified Adjusted Gross Income.--
            ``(1) In general.--The amount allowable as a credit under 
        subsection (a) (determined without regard to this paragraph and 
        subsection (c)) for the taxable year shall be reduced (but not 
        below zero) by one percent of so much of the taxpayer's 
        modified adjusted gross income as exceeds $74,950 ($149,900 in 
        the case of a joint return).
            ``(2) Modified adjusted gross income.--For purposes of 
        subparagraph (A), the term `modified adjusted gross income' 
        means the adjusted gross income of the taxpayer for the taxable 
        year increased by any amount excluded from gross income under 
        section 911, 931, or 933.
    ``(c) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Eligible individual.--
                    ``(A) In general.--The term `eligible individual' 
                means any individual other than--
                            ``(i) any nonresident alien individual,
                            ``(ii) any individual with respect to whom 
                        a deduction under section 151 is allowable to 
                        another taxpayer for a taxable year beginning 
                        in the calendar year in which the individual's 
                        taxable year begins, and
                            ``(iii) an estate or trust.
                    ``(B) Identification number requirement.--Such term 
                shall not include any individual who does not include 
                on the return of tax for the taxable year--
                            ``(i) such individual's social security 
                        account number, and
                            ``(ii) in the case of a joint return, the 
                        social security account number of one of the 
                        taxpayers on such return.
                For purposes of the preceding sentence, the social 
                security account number shall not include a TIN issued 
                by the Internal Revenue Service.
            ``(2) Earned income.--The term `earned income' has the 
        meaning given such term by section 32(c)(2), except that such 
        term shall not include net earnings from self-employment which 
        are not taken into account in computing taxable income. For 
        purposes of the preceding sentence, any amount excluded from 
        gross income by reason of section 112 shall be treated as 
        earned income which is taken into account in computing taxable 
        income for the taxable year.''.
    (b) Refunds Disregarded in the Administration of Federal Programs 
and Federally Assisted Programs.--Any credit or refund allowed or made 
to any individual by reason of section 36A of the Internal Revenue Code 
of 1986 (as added by this section) or by reason of subsection (b) of 
this section shall not be taken into account as income and shall not be 
taken into account as resources for the month of receipt and the 
following 2 months, for purposes of determining the eligibility of such 
individual or any other individual for benefits or assistance, or the 
amount or extent of benefits or assistance, under any Federal program 
or under any State or local program financed in whole or in part with 
Federal funds.
    (c) Authority Relating to Clerical Errors.--Section 6213(g)(2) of 
such Code is amended by striking ``and'' at the end of subparagraph 
(M), by striking the period at the end of subparagraph (N) and 
inserting ``, and'', and by adding at the end the following new 
subparagraph:
                    ``(O) an omission of the correct social security 
                account number required under section 36A(c)(1)(B).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.

SEC. 4. REPAYABLE ADVANCES TO HIGHWAY TRUST FUND.

    (a) Repayable Advances.--Section 9503(f) of the Internal Revenue 
Code of 1986 is amended by redesignating paragraph (7) as paragraph (8) 
and by inserting after paragraph (6) the following new paragraph:
            ``(7) 2015 shortfall advance.--Out of money in the Treasury 
        not otherwise appropriated, there is hereby appropriated--
                    ``(A) $8,000,000,000 to the Highway Account (as 
                defined in subsection (e)(5)(B)) in the Highway Trust 
                Fund; and
                    ``(B) $3,000,000,000 to the Mass Transit Account in 
                the Highway Trust Fund.''.
    (b) Repayment of Advances.--Section 9503(c) of such Code is amended 
by adding at the end the following:
            ``(6) Transfers from highway trust fund for certain 
        repayments of certain advances.--
                    ``(A) In general.--The Secretary shall pay from 
                time to time from the Highway Trust Fund into the 
                general fund of the Treasury amounts equivalent to 
                amounts transferred to the Highway Trust Fund that are 
                attributable to the operation of sections 4041(a)(4), 
                4041(m)(3), and 4081(a)(2)(E).
                    ``(B) Limitation.--No amount shall be transferred 
                under this paragraph after the aggregate amount 
                transferred under subparagraph (A) equals 
                $11,000,000,000.
                    ``(C) Transfers based on estimates.--Transfers 
                under subparagraph (A) shall be made on the basis of 
                estimates by the Secretary, and proper adjustments 
                shall be made in amounts subsequently transferred to 
                the extent prior estimates were in excess or less than 
                the amounts required to be transferred.
                    ``(D) Transfers made proportionally.--Transfers 
                under subparagraph (A) shall be borne by the Highway 
                Account and the Mass Transit Account in proportion to 
                the respective revenues transferred under subsection 
                (f)(7) to the Highway Account and the Mass Transit 
                Account.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on August 1, 2015.

SOLUTION:
Highway Trust Fund Certainty Act  This bill amends the Internal Revenue Code to: (1) increase the current excise tax rates on gasoline and diesel fuel or kerosene and special fuels and to repeal the reversion of increased fuel tax rates to 4.3 cents per gallon after September 30, 2016, (2) make permanent the excise tax on certain alcohol fuels and fuels used in certain buses, (3) allow U.S. citizens a new tax credit after 2015 for the lesser of 3.1% of earned income or $133, and (4) allow additional appropriations to the Highway and Mass Transit Accounts of the Highway Trust Fund and provide for repayments from such Fund to the general fund of the Treasury for amounts advanced to such Fund.