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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``End-User Protection Act of 2014''.

SEC. 2. DEFINITIONS.

    (a) In General.--Section 1a of the Commodity Exchange Act (7 U.S.C. 
1a) is amended--
            (1) by redesignating paragraphs (8) through (51) as 
        paragraphs (9) through (52), respectively;
            (2) by inserting after paragraph (7) the following:
            ``(8) Commercial market participant.--The term `commercial 
        market participant' means any producer, processor, merchant, or 
        commercial user of an exempt or agricultural commodity, or the 
        products or by-products of an exempt or agricultural 
        commodity.'';
            (3) in subparagraph (B) of paragraph (48) (as so 
        redesignated), by striking clause (ii) and inserting the 
        following:
                            ``(ii) any purchase or sale of a 
                        nonfinancial commodity or security for deferred 
                        shipment or delivery, so long as the 
                        transaction is intended to be physically 
                        settled, including any stand-alone or embedded 
                        option for which exercise would result in a 
                        physical delivery obligation;''; and
            (4) in paragraph (50) (as redesignated by paragraph (1)), 
        by striking subparagraph (D) and inserting the following:
                    ``(D) De minimis exception.--
                            ``(i) In general.--The Commission shall 
                        exempt from designation as a swap dealer an 
                        entity that engages in a de minimis quantity of 
                        swap dealing (which shall not be less than 
                        $8,000,000,000) in connection with transactions 
                        with or on behalf of its customers.
                            ``(ii) Regulations.--The Commission shall 
                        promulgate regulations to establish the factors 
                        to be used in a determination under clause (i) 
                        to exempt, including any monetary or other 
                        levels established by the Commission, and those 
                        levels shall only be amended or changed through 
                        an affirmative action of the Commission 
                        undertaken by rule or regulation.''.
    (b) Financial Entity.--Section 2(h)(7)(C) of the Commodity Exchange 
Act (7 U.S.C. 2(h)(7)(C)) is amended--
            (1) in clause (iii)--
                    (A) by striking ``an entity whose'' and inserting 
                the following: ``an entity--
                                    ``(I) whose'';
                    (B) by striking the period at the end and inserting 
                a semicolon; and
                    (C) by adding at the end the following:
                                    ``(II) that is--
                                            ``(aa) a commercial market 
                                        participant;
                                            ``(bb) included in clause 
                                        (i)(VIII); and
                                            ``(cc) not supervised by a 
                                        prudential regulator; or
                                    ``(III) that is included in clause 
                                (i)(VIII) because--
                                            ``(aa) the entity regularly 
                                        enters into foreign exchange or 
                                        derivatives transactions on 
                                        behalf of, or to hedge or 
                                        mitigate, whether directly or 
                                        indirectly, the commercial risk 
                                        of 1 or more entities within 
                                        the same commercial enterprise 
                                        as the entity; or
                                            ``(bb) of the making of 
                                        loans to 1 or more entities 
                                        within the same commercial 
                                        enterprise as the entity.''; 
                                        and
            (2) by adding at the end the following:
                            ``(iv) Same commercial enterprise.--For 
                        purposes of clause (iii)(III), an entity shall 
                        be considered to be within the same commercial 
                        enterprise as another entity if--
                                    ``(I) 1 of the entities owns, 
                                directly or indirectly, at least a 
                                majority ownership interest in the 
                                other entity and reports its financial 
                                statements on a consolidated basis and 
                                the consolidated financial statements 
                                include the financial results of both 
                                entities; or
                                    ``(II) a third party owns at least 
                                a majority ownership interest in both 
                                entities and reports its financial 
                                statements on a consolidated basis and 
                                the financial statements of the third 
                                party include the financial results of 
                                both entities.
                            ``(v) Predominantly engaged.--
                                    ``(I) In general.--Not later than 
                                90 days after the date of enactment of 
                                this clause, the Commission shall 
                                promulgate regulations defining the 
                                term `predominantly engaged' for 
                                purposes of clause (i)(VIII).
                                    ``(II) Minimum revenues.--The 
                                regulations shall provide that an 
                                entity shall not be considered to be 
                                predominantly engaged in activities 
                                that are in the business of banking or 
                                financial in nature if the consolidated 
                                revenues of the entity derived from the 
                                activities constitute less than a 
                                percentage (as specified by the 
                                Commission in the regulations) of the 
                                total consolidated revenues of the 
                                entity.
                                    ``(III) Revenues from banking or 
                                financial activities.--In determining 
                                the percentage of the revenues of an 
                                entity that are derived from activities 
                                that are in the business of banking or 
                                financial in nature, the regulations 
                                shall exclude all revenues that are or 
                                result from foreign exchange or 
                                derivatives transactions used to hedge 
                                or mitigate commercial risk (as defined 
                                by the Commission in the 
                                regulations).''.

SEC. 3. REPORTING OF ILLIQUID SWAPS SO AS TO NOT DISADVANTAGE CERTAIN 
              NON-FINANCIAL END USERS.

    Section 2(a)(13) of the Commodity Exchange Act (7 U.S.C. 2(a)(13)) 
is amended--
            (1) in subparagraph (C), by striking ``The Commission'' and 
        inserting ``Except as provided in subparagraph (D), the 
        Commission'';
            (2) by redesignating subparagraphs (D) through (G) as 
        subparagraphs (E) through (H), respectively; and
            (3) by inserting after subparagraph (C) the following:
                    ``(D) Requirements for swap transactions in 
                illiquid markets.--
                            ``(i) Definition of illiquid markets.--In 
                        this subparagraph, the term `illiquid markets' 
                        means any market in which the volume and 
                        frequency of trading in swaps is at such a 
                        level as to allow identification of individual 
                        market participants.
                            ``(ii) Requirements.--Notwithstanding 
                        subparagraph (C), the Commission shall--
                                    ``(I) provide by rule for the 
                                public reporting of swap transactions, 
                                including price and volume data, in 
                                illiquid markets that are not cleared 
                                and entered into by a nonfinancial 
                                entity that is hedging or mitigating 
                                commercial risk in accordance with 
                                subsection (h)(7)(A); and
                                    ``(II) ensure that the swap 
                                transaction information described in 
                                subclause (I) is available to the 
                                public not sooner than 30 days after 
                                the swap transaction has been executed 
                                or at such later date as the Commission 
                                determines appropriate to protect the 
                                identity of participants and positions 
                                in illiquid markets and to prevent the 
                                elimination or reduction of market 
                                liquidity.''.

SEC. 4. TREATMENT OF AFFILIATES.

    Section 2(h)(7)(D)(i) of the Commodity Exchange Act (7 U.S.C. 
2(h)(7)(D)(i)) is amended--
            (1) by striking ``An affiliate'' and inserting ``A person 
        that is a financial entity and is an affiliate'';
            (2) by striking ``(including affiliate entities 
        predominantly engaged in providing financing for the purchase 
        of the merchandise or manufactured goods of the person)''; and
            (3) by striking ``and as an agent''.

SEC. 5. APPLICABILITY TO BONA FIDE HEDGE TRANSACTIONS OR POSITIONS.

    Section 4a(c) of the Commodity Exchange Act (7 U.S.C. 6a(c)) is 
amended--
            (1) in the second sentence of paragraph (1), by striking 
        ``into the future for which'' and inserting ``in the future, to 
        be determined by the Commission, for which either an 
        appropriate swap is available or''; and
            (2) in paragraph (2)--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``subsection (a)(2)'' and all that follows 
                through ``position that--'' and inserting ``paragraphs 
                (2) and (5) of subsection (a) for swaps, contracts of 
                sale for future delivery, or options on the contracts 
                or commodities, a bona fide hedging transaction or 
                position is a transaction or position that--''; and
                    (B) in subparagraph (A)(ii), by striking ``of 
                risks'' and inserting ``or management of current or 
                anticipated risks''; and
            (3) by adding at the end the following:
            ``(3) Commission definition.--The Commission may further 
        define, by rule or regulation, what constitutes a bona fide 
        hedging transaction or position so long as the rule or 
        regulation is consistent with the requirements of subparagraphs 
        (A) and (B) of paragraph (2).''.

SEC. 6. REPORTING AND RECORDKEEPING.

    Section 4g(f) of the Commodity Exchange Act (7 U.S.C. 6g(f)) is 
amended--
            (1) by striking ``(f) Nothing contained in this section'' 
        and inserting the following:
    ``(f) Authority of Commission To Make Separate Determinations 
Unimpaired.--
            ``(1) In general.--Except as provided in paragraph (2), 
        nothing in this section''; and
            (2) by adding at the end the following:
            ``(2) Exception.--If the Commission imposes any requirement 
        under this section on any person that is not registered, or 
        required to be registered, with the Commission in any capacity, 
        that person shall satisfy the requirements of any rule, order, 
        or regulation under this section by maintaining a written 
        record of each cash or forward transaction related to a 
        reportable or hedging commodity interest transaction, futures 
        contract, option on a futures contract, or swap.
            ``(3) Sufficiency.--A written record described in paragraph 
        (2) shall be sufficient if the written record--
                    ``(A) memorializes the final agreement between the 
                parties, including the material economic terms of the 
                transaction; and
                    ``(B) is identifiable and searchable by 
                transaction.''.

SEC. 7. MARGIN REQUIREMENTS.

    (a) Commodity Exchange Act Amendment.--Section 4s(e) of the 
Commodity Exchange Act (7 U.S.C. 6s(e)) is amended by adding at the end 
the following:
            ``(4) Applicability with respect to counterparties.--The 
        requirements of paragraphs (2)(A)(ii) and (2)(B)(ii), including 
        the initial and variation margin requirements imposed by rules 
        adopted pursuant to paragraphs (2)(A)(ii) and (2)(B)(ii), shall 
        not apply to a swap in which a counterparty qualifies for an 
        exception under section 2(h)(7)(A) or 2(h)(7)(D), or an 
        exemption issued under section 4(c)(1) from the requirements of 
        section 2(h)(1)(A) for cooperative entities as defined in that 
        exemption.''.
    (b) Securities Exchange Act Amendment.--Section 15F(e) of the 
Securities Exchange Act of 1934 (15 U.S.C. 78o-10(e)) is amended by 
adding at the end the following:
            ``(4) Applicability with respect to counterparties.--The 
        requirements of paragraphs (2)(A)(ii) and (2)(B)(ii) shall not 
        apply to a security-based swap in which a counterparty 
        qualifies for an exception under section 3C(g)(1) or satisfies 
        the criteria in section 3C(g)(4).''.
    (c) Implementation.--The amendments made by this section to the 
Commodity Exchange Act (7 U.S.C. 1 et seq.) shall be implemented--
            (1) without regard to--
                    (A) chapter 35 of title 44, United States Code; and
                    (B) the notice and comment provisions of section 
                553 of title 5, United States Code;
            (2) through the promulgation of an interim final rule, 
        pursuant to which public comment is sought before a final rule 
        is issued; and
            (3) such that paragraph (1) shall apply solely to changes 
        to rules and regulations, or proposed rules and regulations, 
        that are limited to and directly a consequence of the 
        amendments.

SEC. 8. ANALYSIS BY THE COMMODITY FUTURES TRADING COMMISSION OF THE 
              COSTS AND BENEFITS OF REGULATIONS AND ORDERS.

    Section 15(a) of the Commodity Exchange Act (7 U.S.C. 19(a)) is 
amended by striking paragraphs (1) and (2) and inserting the following:
            ``(1) In general.--Before promulgating a regulation under 
        this Act or issuing an order (except as provided in paragraph 
        (3)), the Commission, acting through the Office of the Chief 
        Economist, shall--
                    ``(A) state a justification for the regulation or 
                order;
                    ``(B) state the baseline for the cost-benefit 
                analysis and explain how the regulation or order 
                measures costs against the baseline;
                    ``(C) assess the costs and benefits, both 
                qualitative and quantitative, of the intended 
                regulation or order;
                    ``(D) measure, and seek to improve, the actual 
                results of regulatory requirements; and
                    ``(E) propose or adopt a regulation or order only 
                on a reasoned determination that the benefits of the 
                intended regulation or order justify the costs of the 
                intended regulation or order (recognizing that some 
                benefits and costs are difficult to quantify).
            ``(2) Considerations.--In making a reasoned determination 
        of costs and benefits under paragraph (1), the Commission shall 
        consider--
                    ``(A) the protection of market participants and the 
                public;
                    ``(B) the efficiency, competitiveness, and 
                financial integrity of futures and swaps markets;
                    ``(C) the impact on market liquidity in the futures 
                and swaps markets;
                    ``(D) price discovery;
                    ``(E) sound risk management practices;
                    ``(F) the cost of available alternatives to direct 
                regulation;
                    ``(G) the degree and nature of the risks posed by 
                various activities within the scope of the jurisdiction 
                of the Commission;
                    ``(H) whether, consistent with obtaining regulatory 
                objectives, the regulation or order is tailored to 
                impose the least burden on society, including market 
                participants, individuals, businesses of differing 
                sizes, and other entities (including small communities 
                and governmental entities), taking into account, to the 
                extent practicable, the cumulative costs of regulations 
                and orders;
                    ``(I) whether the regulation or order is 
                inconsistent, incompatible, or duplicative of other 
                Federal regulations and orders; and
                    ``(J) whether, in choosing among alternative 
                regulatory approaches, those approaches maximize net 
                benefits (including potential economic, environmental, 
                and other benefits, distributive impacts, and 
                equity).''.
[A]: End-User Protection Act of 2014 - Amends the Commodity Exchange Act with respect to exceptions to the requirement that any swap be cleared by a derivatives clearing organization either registered under that Act, or exempted from registration, if the swap is required to be cleared. Revises the definition of a financial entity subject to such requirement to exclude one that: (1) is a commercial market participant predominantly engaged in activities in the business of banking, or in activities that are financial in nature, but is not supervised by a prudential regulator; or (2) is considered as predominantly engaged in activities in the business of banking or in financial activities because it regularly enters into foreign exchange or derivatives transactions on behalf of, or to hedge or mitigate the commercial risk of, one or more other entities within the entity's same commercial enterprise, or because of making loans to one or more of such other entities. Directs the Commodity Futures Trading Commission (CFTC) to provide by rule for the public reporting of swap transactions, including price and volume data, in illiquid markets that are not cleared and entered into by a nonfinancial entity that is hedging or mitigating commercial risk. Defines &quot;illiquid&quot; as any market in which the volume and frequency of trading in swaps is at such a level as to allow identification of individual market participants. Requires the CFTC to ensure that such swap transaction information is not available to the public until 30 days after the transaction has been executed, or at an appropriate later date, in order to: (1) protect the identity of participants and positions in illiquid markets, and (2) prevent the elimination or reduction of market liquidity. Accords financial entities exempt from swap-clearing requirements the same treatment as exempted affiliates. Revises the exemption of bona fide hedge transactions or positions from certain trading limitations to set criteria for CFTC rules or regulations treating swaps, contracts of sale for future delivery, or options on the contracts or commodities as bona fide hedge transactions or positions also exempt from those limitations. Declares that, if the CFTC imposes any reporting and recordkeeping requirement on any person that is not registered, or required to be registered, with the CFTC, that person shall satisfy the requirements of any pertinent rule, order, or regulation by maintaining a written record of each cash or forward transaction related to a reportable or hedging commodity interest transaction, futures contract, option on a futures contract, or swap. Makes such a written record sufficient if it: (1) memorializes the final agreement between the parties, including the transaction's material economic terms; and (2) is identifiable and searchable by transaction. States that certain requirements for adoption of rules governing capital and margin requirements for swap dealers and major swap participants, including the initial and variation margin requirements imposed by rules adopted according to such requirements, shall not apply to a swap in which a counterparty qualifies for specified exceptions or exemptions. Revises requirements for a CFTC cost-benefit analysis made before an order is issued. Requires the CFTC, acting through the Office of the Chief Economist, among other things to:  state a justification for the regulation or order; state the baseline for the cost-benefit analysis and explain how the regulation or order measures costs against the baseline; assess the costs and benefits, both qualitative and quantitative, of the intended regulation or order; measure, and seek to improve, the actual results of regulatory requirements; and propose or adopt a regulation or order only on a reasoned determination that the benefits of the intended regulation or order justify its costs. 


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Security Enhancement Act of 
2006''.

                TITLE I--ALIEN SMUGGLER PROSECUTION ACT

SEC. 101. EFFECTIVE PROSECUTION OF ALIEN SMUGGLERS.

    (a) Findings.--The Congress finds as follows:
            (1) Recent experience shows that alien smuggling is 
        flourishing, is increasingly violent, and is highly profitable.
            (2) Alien smuggling operations also present terrorist and 
        criminal organizations with opportunities for smuggling their 
        members into the United States practically at will.
            (3) Alien smuggling is a lucrative business. Each year, 
        criminal organizations that smuggle or traffic in persons are 
        estimated to generate $9,500,000,000 in revenue worldwide.
            (4) Alien smuggling frequently involves dangerous and 
        inhumane conditions for smuggled aliens. Migrants are 
        frequently abused or exploited, both during their journey and 
        upon reaching the United States. Consequently, aliens smuggled 
        into the United States are at significant risk of physical 
        injury, abuse, and death.
            (5) Notwithstanding that alien smuggling poses a risk to 
        the United States as a whole, uniform guidelines for the 
        prosecution of smuggling offenses are not employed by the 
        various United States attorneys. Understanding that border-area 
        United States attorneys face an overwhelming workload, a lack 
        of sufficient prosecutions by certain United States attorneys 
        has encouraged additional smuggling, and demoralized Border 
        Patrol officers charged with enforcing our anti-smuggling laws.
    (b) Sense of Congress.--It is the sense of the Congress that the 
Attorney General should adopt, not later than 3 months after the date 
of the enactment of this Act, uniform guidelines for the prosecution of 
smuggling offenses to be followed by each United States attorney in the 
United States.
    (c) Additional Personnel.--In each of the fiscal years 2008 through 
2013, the Attorney General shall, subject to the availability of 
appropriations, increase by not less than 20 the number of attorneys in 
the offices of United States attorneys employed to prosecute cases 
under section 274 of the Immigration and Nationality Act (8 U.S.C. 
1324), as compared to the previous fiscal year.

                  TITLE II--CRIMINAL ALIEN REMOVAL ACT

SEC. 201. EXPEDITED REMOVAL FOR ALIENS INADMISSIBLE ON CRIMINAL 
              GROUNDS.

    (a) In General.--Section 238(b) of the Immigration and Nationality 
Act (8 U.S.C. 1228(b)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Attorney General'' and inserting 
                ``Secretary of Homeland Security in the exercise of 
                discretion''; and
                    (B) by striking ``set forth in this subsection or'' 
                and inserting ``set forth in this subsection, in lieu 
                of removal proceedings under'';
            (2) in paragraph (3), by striking ``paragraph (1) until 14 
        calendar days'' and inserting ``paragraph (1) or (3) until 7 
        calendar days'';
            (3) by striking ``Attorney General'' each place it appears 
        in paragraphs (3) and (4) and inserting ``Secretary of Homeland 
        Security'';
            (4) in paragraph (5)--
                    (A) by striking ``described in this section'' and 
                inserting ``described in paragraph (1) or (2)''; and
                    (B) by striking ``the Attorney General may grant in 
                the Attorney General's discretion'' and inserting ``the 
                Secretary of Homeland Security or the Attorney General 
                may grant, in the discretion of the Secretary or 
                Attorney General, in any proceeding'';
            (5) by redesignating paragraphs (3), (4), and (5) as 
        paragraphs (4), (5), and (6), respectively; and
            (6) by inserting after paragraph (2) the following new 
        paragraph:
            ``(3) The Secretary of Homeland Security in the exercise of 
        discretion may determine inadmissibility under section 
        212(a)(2) (relating to criminal offenses) and issue an order of 
        removal pursuant to the procedures set forth in this 
        subsection, in lieu of removal proceedings under section 240, 
        with respect to an alien who--
                    ``(A) has not been admitted or paroled;
                    ``(B) has not been found to have a credible fear of 
                persecution pursuant to the procedures set forth in 
                section 235(b)(1)(B); and
                    ``(C) is not eligible for a waiver of 
                inadmissibility or relief from removal.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act but shall not 
apply to aliens who are in removal proceedings under section 240 of the 
Immigration and Nationality Act as of such date.

            TITLE III--BORDER TUNNEL PREVENTION ACT OF 2006

SEC. 301. CONSTRUCTION OF BORDER TUNNEL OR PASSAGE.

    (a) In General.--Chapter 27 of title 18, United States Code, is 
amended by adding at the end the following:
``Sec. 554. Border tunnels and passages
    ``(a) Any person who knowingly constructs or finances the 
construction of a tunnel or subterranean passage that crosses the 
international border between the United States and another country, 
other than a lawfully authorized tunnel or passage known to the 
Secretary of Homeland Security and subject to inspection by the Bureau 
of Immigration and Customs Enforcement, shall be imprisoned for not 
more than 20 years.
    ``(b) Any person who recklessly permits the construction or use of 
a tunnel or passage described in subsection (a) on land that the person 
owns or controls shall be imprisoned for not more than 10 years.
    ``(c) Any person who uses a tunnel or passage described in 
subsection (a) to unlawfully smuggle an alien, goods (in violation of 
section 545), controlled substances, weapons of mass destruction 
(including biological weapons), or a member of a terrorist organization 
(as defined in section 212(a)(3)(B)(vi) of the Immigration and 
Nationality Act (8 U.S.C. 1182(a)(3)(B)(vi))) shall be subject to twice 
the penalty that would have otherwise been imposed had the unlawful 
activity not made use of such a tunnel or passage.''.
    (b) Clerical Amendment.--The table of sections for chapter 27 of 
title 18, United States Code, is amended by adding at the end the 
following:

``Sec. 554. Border tunnels and passages.''.
    (c) Criminal Forfeiture.--Section 982(a)(6) of title 18, United 
States Code, is amended by inserting ``554,'' before ``1425,''.

SEC. 302. DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.

    (a) In General.--Pursuant to its authority under section 994 of 
title 28, United States Code, and in accordance with this section, the 
United States Sentencing Commission shall promulgate or amend 
sentencing guidelines to provide for increased penalties for persons 
convicted of offenses described in section 554 of title 18, United 
States Code, as added by section 301.
    (b) Requirements.--In carrying out this section, the United States 
Sentencing Commission shall--
            (1) ensure that the sentencing guidelines, policy 
        statements, and official commentary reflect the serious nature 
        of the offenses described in section 554 of title 18, United 
        States Code, and the need for aggressive and appropriate law 
        enforcement action to prevent such offenses;
            (2) provide adequate base offense levels for offenses under 
        such section;
            (3) account for any aggravating or mitigating circumstances 
        that might justify exceptions, including--
                    (A) the use of a tunnel or passage described in 
                subsection (a) of such section to facilitate other 
                felonies; and
                    (B) the circumstances for which the sentencing 
                guidelines currently provide applicable sentencing 
                enhancements;
            (4) ensure reasonable consistency with other relevant 
        directives, other sentencing guidelines, and statutes;
            (5) make any necessary and conforming changes to the 
        sentencing guidelines and policy statements; and
            (6) ensure that the sentencing guidelines adequately meet 
        the purposes of sentencing set forth in section 3553(a)(2) of 
        title 18, United States Code.
[A]: Border Security Enhancement Act of 2006 - Expresses the sense of Congress that the Attorney General should adopt uniform guidelines for the prosecution of smuggling offenses.

Directs the Attorney General, subject to the availability of appropriations, to increase the number of U.S. attorneys employed to prosecute alien smuggling cases by at least 20 in each of FY2008-FY2013.

Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security to determine inadmissibility based on criminal grounds under an expedited removal process for an alien who: (1) has not been admitted or paroled; (2) has not been found to have a credible fear of persecution; and (3) is not eligible for a waiver of inadmissibility or relief from removal.

Authorizes the Secretary to execute an order of removal seven days (currently, 14 days) after it's issuance.

Amends the federal criminal code to prohibit the knowing construction or financing of an unauthorized tunnel or subterranean passage that crosses the international border between the United States and another country.

Imposes a 20-year maximum prison term for such offense. Imposes a 10-year maximum prison term on any person who recklessly permits the construction or use of such a tunnel or passage on land that such person owns or controls.

Doubles penalties for persons who use such a tunnel or passage to unlawfully smuggle an alien, illegal goods, controlled substances, weapons of mass destruction, or members of a terrorist organization.

Subjects to forfeiture any property involved in, or traceable to, the construction or financing of such a tunnel or passage.

Directs the U.S. Sentencing Commission to promulgate or amend sentencing guidelines to provide for increased penalties for persons convicted of criminal offenses related to the construction or financing of such a tunnel or passage.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Back to Work Tax Credit''.

SEC. 2. LONG-TERM UNEMPLOYED WORKERS WORK OPPORTUNITY TAX CREDITS.

    (a) In General.--Paragraph (3) of section 51(b) of the Internal 
Revenue Code of 1986 is amended by inserting ``$10,000 per year in the 
case of any individual who is a qualified long term unemployed 
individual by reason of subsection (d)(11), and'' before ``$12,000 per 
year''.
    (b) Long-Term Unemployed Individuals.--
            (1) In general.--Paragraph (1) of section 51(d) of the 
        Internal Revenue Code of 1986 is amended by striking ``or'' at 
        the end of subparagraph (H), by striking the period at the end 
        of subparagraph (I) and inserting ``, or'', and by adding at 
        the end the following new subparagraph:
                    ``(J) a qualified long-term unemployed 
                individual.''.
            (2) Definition.--Subsection (d) of section 51 of such Code 
        is amended by redesignating paragraphs (11) through (14) as 
        paragraphs (12) through (15), respectively, and by inserting 
        after paragraph (10) the following new paragraph:
            ``(11) Qualified long-term unemployed individual.--
                    ``(A) In general.--The term `qualified long-term 
                unemployed individual' means any individual who was not 
                a student for at least 6 months during the 1-year 
                period ending on the hiring date and is certified by 
                the designated local agency as having aggregate periods 
                of unemployment during the 1-year period ending on the 
                hiring date which equal or exceed 6 months.
                    ``(B) Student.--For purposes of this paragraph, a 
                student is an individual enrolled at least half-time in 
                a program that leads to a degree, certificate, or other 
                recognized educational credential for at least 6 months 
                whether or not consecutive during the 1-year period 
                ending on the hiring date.''.
    (c) Simplified Certification.--Section 51(d) of the Internal 
Revenue Code of 1986, as amended by subsection (b)(2), is amended by 
adding at the end the following new paragraph:
            ``(16) Simplified certification for qualified long-term 
        unemployed individuals.--
                    ``(A) In general.--Any individual under paragraph 
                (11) will be treated as certified by the designated 
                local agency as having aggregate periods of 
                unemployment described in such paragraph if the 
                individual is certified by the designated local agency 
                as being in receipt of unemployment compensation under 
                State or Federal law for not less than 6 months during 
                the 1-year period ending on the hiring date.
                    ``(B) Regulatory authority.--The Secretary in the 
                Secretary's discretion may provide alternative methods 
                for certification under paragraph (11).''.
    (d) Credit Made Available to Tax-Exempt Employers in Certain 
Circumstances.--Section 52(c) of the Internal Revenue Code of 1986 is 
amended--
            (1) by striking ``No credit'' and inserting:
            ``(1) In general.--Except as provided in paragraph (2), 
        no'', and
            (2) by adding at the end the following new paragraph:
            ``(2) Exception.--
                    ``(A) In general.--In the case of any tax-exempt 
                employer, there shall be treated as a credit allowable 
                under subpart C (and not allowable under subpart D) the 
                lesser of--
                            ``(i) the amount of the work opportunity 
                        credit determined under this subpart with 
                        respect to such employer that is related to the 
                        hiring of qualified long-term unemployed 
                        individuals described in section 51(d)(11), or
                            ``(ii) the amount of the payroll taxes of 
                        the employer during the calendar year in which 
                        the taxable year begins.
                    ``(B) Credit amount.--In the case of any tax-exempt 
                employer, the work opportunity credit under 
                subparagraph (A) shall be determined by substituting 
                `26 percent' for `40 percent' in subsections (a) and 
                (i)(3)(A) of section 51 and by substituting `16.25 
                percent' for `25 percent' in section 51(i)(3)(A).
                    ``(C) Tax-exempt employer.--For purposes of this 
                paragraph, the term `tax-exempt employer' means an 
                employer which is--
                            ``(i) an organization described in section 
                        501(c) and exempt from taxation under section 
                        501(a), or
                            ``(ii) a public higher education 
                        institution (as defined in section 101 of the 
                        Higher Education Act of 1965).
                    ``(D) Payroll taxes.--For purposes of this 
                paragraph, the term `payroll taxes' means--
                            ``(i) amounts required to be withheld from 
                        the employees of the tax-exempt employer under 
                        section 3402(a),
                            ``(ii) amounts required to be withheld from 
                        such employees under section 3101, and
                            ``(iii) amounts of the taxes imposed on the 
                        tax-exempt employer under section 3111.''.
    (e) Treatment of Possessions.--
            (1) Payments to possessions.--
                    (A) Mirror code possessions.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States with a mirror code tax system amounts equal to 
                the loss to that possession by reason of the 
                application of the amendments made by this section 
                (other than this subsection). Such amounts shall be 
                determined by the Secretary of the Treasury based on 
                information provided by the government of the 
                respective possession of the United States.
                    (B) Other possessions.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States, which does not have a mirror code tax system, 
                amounts estimated by the Secretary of the Treasury as 
                being equal to the aggregate credits that would have 
                been provided by the possession by reason of the 
                application of the amendments made by this section 
                (other than this subsection) if a mirror code tax 
                system had been in effect in such possession. The 
                preceding sentence shall not apply with respect to any 
                possession of the United States unless such possession 
                has a plan, which has been approved by the Secretary of 
                the Treasury, under which such possession will promptly 
                distribute such payments.
            (2) Coordination with credit allowed against united states 
        income taxes.--No increase in the credit determined under 
        section 38(b) of the Internal Revenue Code of 1986 that is 
        attributable to the credit provided by the amendments made by 
        this section (other than this subsection) shall be taken into 
        account with respect to any person--
                    (A) to whom a credit is allowed against taxes 
                imposed by the possession of the United States by 
                reason of the amendments made by this section for such 
                taxable year, or
                    (B) who is eligible for a payment under a plan 
                described in paragraph (1)(B) with respect to such 
                taxable year.
            (3) Definitions and special rules.--
                    (A) Possession of the united states.--For purposes 
                of this subsection, the term ``possession of the United 
                States'' includes American Samoa, the Commonwealth of 
                the Northern Mariana Islands, the Commonwealth of 
                Puerto Rico, Guam, and the United States Virgin 
                Islands.
                    (B) Mirror code tax system.--For purposes of this 
                subsection, the term ``mirror code tax system'' means, 
                with respect to any possession of the United States, 
                the income tax system of such possession if the income 
                tax liability of the residents of such possession under 
                such system is determined by reference to the income 
                tax laws of the United States as if such possession 
                were the United States.
                    (C) Treatment of payments.--For purposes of section 
                1324(b)(2) of title 31, United States Code, rules 
                similar to the rules of section 1001(b)(3)(C) of the 
                American Recovery and Reinvestment Tax Act of 2009 
                shall apply.
    (f) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
[A]:
Back to Work Tax Credit - Amends the Internal Revenue Code to allow an increased work opportunity tax credit for the hiring of a qualified long-term unemployed individual. Defines "qualified long-term unemployed individual" as any individual who was not a student for at least six months during the one-year period ending on the hiring date and is certified as having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed six months. Allows tax-exempt charitable organizations or public institutions of higher education to claim the lesser of the amount of the work opportunity credit or the amount of payroll taxes paid during the calendar year for hiring qualified long-term unemployed individuals.