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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Broadband Adoption Act of 2015''.

SEC. 2. BROADBAND LIFELINE ASSISTANCE PROGRAM.

    Section 254(j) of the Communications Act of 1934 (47 U.S.C. 254(j)) 
is amended to read as follows:
    ``(j) Lifeline Assistance.--
            ``(1) In general.--Nothing in this section, other than 
        paragraph (2) of this subsection, shall affect the collection, 
        distribution, or administration of the Lifeline program of the 
        Commission set forth under sections 54.400 through 54.417 of 
        title 47, Code of Federal Regulations, or any successor 
        thereto.
            ``(2) Broadband lifeline assistance program.--
                    ``(A) Definitions.--In this paragraph--
                            ``(i) the term `broadband Internet access 
                        service' has the meaning given that term under 
                        section 8.11(a) of title 47, Code of Federal 
                        Regulations, or any successor thereto;
                            ``(ii) the terms `duplicative support' and 
                        `qualifying low-income consumer' have the 
                        meanings given those terms in section 54.400 of 
                        title 47, Code of Federal Regulations, or any 
                        successor thereto;
                            ``(iii) the term `Lifeline program' means 
                        the Lifeline program of the Commission set 
                        forth under sections 54.400 through 54.417 of 
                        title 47, Code of Federal Regulations, or any 
                        successor thereto; and
                            ``(iv) the term `participating broadband 
                        Internet access service provider' means a 
                        provider of broadband Internet access service 
                        that elects to participate in the Lifeline 
                        program to provide broadband Internet access 
                        service to qualifying low-income consumers 
                        under the final rule adopted under subparagraph 
                        (C)(i).
                    ``(B) Purpose.--The purpose of this paragraph is to 
                promote the adoption of broadband Internet access 
                service by all people of the United States while 
                recognizing that the price of broadband Internet access 
                service is one of the barriers to adoption for low-
                income households.
                    ``(C) Establishment.--
                            ``(i) In general.--Not later than 270 days 
                        after the date of enactment of the Broadband 
                        Adoption Act of 2015, the Commission shall 
                        adopt a final rule establishing Lifeline 
                        support under the Lifeline program for 
                        broadband Internet access service to enable 
                        qualifying low-income consumers in urban and 
                        rural areas to purchase broadband Internet 
                        access service at reduced charges by 
                        reimbursing participating broadband Internet 
                        access service providers for each such consumer 
                        served.
                            ``(ii) Model.--The final rule adopted under 
                        clause (i) shall provide that a qualifying low-
                        income consumer may elect to apply Lifeline 
                        support under the Lifeline program to basic 
                        telephone service, voice telephony service, or 
                        broadband Internet access service, regardless 
                        of whether the service is purchased as a stand-
                        alone service or as part of a bundle of 
                        services.
                            ``(iii) Digital literacy program.--The 
                        Commission shall consider providing a 
                        preference to a participating broadband 
                        Internet access service provider that includes 
                        components involving digital literacy programs 
                        as part of the offerings of the participating 
                        broadband Internet access service provider.
                    ``(D) State funds.--The Commission shall consult 
                with the Federal-State Joint Board instituted under 
                subsection (a)(1) regarding ways to encourage States to 
                develop programs that would work in conjunction with 
                the Lifeline program.
                    ``(E) Amount of support.--
                            ``(i) In general.--In calculating the 
                        amount of Lifeline support to be provided to 
                        each qualifying low-income consumer under the 
                        final rule adopted under subparagraph (C)(i), 
                        the Commission shall routinely study--
                                    ``(I) the prevailing market price 
                                for broadband Internet access service;
                                    ``(II) the prevailing speed of 
                                broadband Internet access service 
                                adopted by households; and
                                    ``(III) the prevailing broadband 
                                usage patterns of residential 
                                consumers.
                            ``(ii) Information.--In carrying out clause 
                        (i), the Commission shall rely on information 
                        that--
                                    ``(I) the Commission routinely 
                                collects; or
                                    ``(II) is publicly available.
                    ``(F) Technology neutral.--
                            ``(i) In general.--To promote competition 
                        from service providers to qualify under the 
                        Lifeline program, the Commission shall ensure 
                        that the final rule adopted under subparagraph 
                        (C)(i) is neutral as to the types of technology 
                        used to provide voice telephony or broadband 
                        Internet access service under the Lifeline 
                        program.
                            ``(ii) Authorization.--A participating 
                        broadband Internet access service provider--
                                    ``(I) shall not be required to be 
                                an eligible telecommunications carrier 
                                (as designated under section 214(e)) to 
                                receive support under the Lifeline 
                                program; and
                                    ``(II) shall obtain authorization 
                                from the Commission in order to 
                                participate in the Lifeline program.
                    ``(G) Accountability.--
                            ``(i) Nonduplication.--The final rule 
                        adopted under subparagraph (C)(i) shall 
                        incorporate regulations of the Commission in 
                        effect on the date of enactment of this Act 
                        that prevent the receipt of duplicative support 
                        under the Lifeline program.
                            ``(ii) Preventing waste, fraud, or abuse.--
                        In promulgating regulations to carry out this 
                        paragraph, the Commission shall consider any 
                        appropriate measures to prevent any waste, 
                        fraud, or abuse in the administration of the 
                        Lifeline program.
                            ``(iii) Eligibility.--The Commission, in 
                        consultation with other relevant Federal 
                        agencies, shall establish a national database 
                        to determine qualifying low-income consumer 
                        eligibility for Lifeline program subsidies.
                    ``(H) Evaluation reports.--Not later than 1 year 
                after the Commission adopts the final rule under 
                subparagraph (C)(i), and every year thereafter, the 
                Commission shall conduct an evaluation and issue a 
                report on the performance of the Lifeline program 
                during the 12-month period preceding the date on which 
                each report is issued.
                    ``(I) GAO study.--Not later than 1 year after the 
                Commission adopts the final rule under subparagraph 
                (C)(i), the Comptroller General of the United States 
                shall conduct a study and issue a report on the 
                performance of the Lifeline support provided under the 
                Lifeline program for broadband Internet access service.
            ``(3) Clarification of authority.--Nothing in this section 
        shall be construed to limit the authority of the Commission 
        under any other provision of law, including the authority to 
        promulgate regulations to promote the adoption of broadband 
        service by low-income households in the United States.''.
Broadband Adoption Act of 2015 Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC) to adopt a final rule establishing support under the Universal Service Fund Lifeline Assistance Program for qualifying low-income consumers in urban and rural areas to purchase broadband Internet access service at reduced charges by reimbursing participating providers for each such consumer served. Requires the program to allow qualifying consumers to elect to apply support from the Lifeline program to basic telephone service, voice telephony service, or broadband Internet access service, regardless of whether the service is purchased as a stand-alone service or in a bundle. Directs the FCC to consult with the federal-state joint board on universal service regarding ways to encourage states to develop programs in conjunction with the Lifeline program. Requires the program to be technology neutral to promote competition from service providers. Requires participating broadband Internet access service providers to obtain FCC authorization to participate in the Lifeline program, but a provider is not required to be an eligible telecommunications carrier to receive support under the program. Directs the FCC to: (1) adopt regulations to prevent receipt of duplicative support under the Lifeline program, and (2) establish a national database to determine consumer eligibility. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ottawa National Wildlife Refuge 
Complex Expansion and Detroit River International Wildlife Refuge 
Expansion Act''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the western basin of Lake Erie, as part of the Great 
        Lakes ecosystem--
                    (A) is the largest freshwater ecosystem in the 
                world; and
                    (B) is vitally important to the economic and 
                environmental future of the United States;
            (2) over the 30-year period preceding the date of enactment 
        of this Act, the citizens and governmental institutions of the 
        United States and Canada have devoted increasing attention and 
        resources to the restoration of the water quality and fisheries 
        of the Great Lakes, including the western basin;
            (3) that increased awareness has been accompanied by a 
        gradual shift toward a holistic ecosystem approach that 
        highlights a growing recognition that shoreline areas, commonly 
        referred to as nearshore terrestrial ecosystems, are an 
        integral part of the western basin and the Great Lakes 
        ecosystem;
            (4) the Great Lakes account for more than 90 percent of the 
        surface freshwater in the United States;
            (5) the western basin of Lake Erie receives approximately 
        90 percent of its flow from the Detroit River and only 
        approximately 10 percent from tributaries;
            (6) the western basin is an important ecosystem that 
        includes a number of distinct islands, channels, rivers, and 
        shoals that support dense populations of fish, wildlife, and 
        aquatic plants;
            (7) coastal wetland of Lake Erie supports the largest 
        diversity of plant and wildlife species in the Great Lakes;
            (8) because Lake Erie is located at a more southern 
        latitude than other Great Lakes, the moderate climate of Lake 
        Erie is appropriate for many species that are not found in or 
        along the northern Great Lakes;
            (9) more than 300 species of plants, including 37 
        significant species, have been identified in the aquatic and 
        wetland habitats of the western basin;
            (10) the shallow western basin of Lake Erie, extending from 
        the Lower Detroit River to Sandusky Bay, is home to the 
        greatest concentration of marshes in Lake Erie, including--
                    (A) Mouille, Metzger, and Magee marshes;
                    (B) the Maumee Bay wetland complex;
                    (C) the wetland complexes flanking Locust Point; 
                and
                    (D) the wetland in Sandusky Bay;
            (11) the larger islands of the United States in western 
        Lake Erie have wetland in small embayments;
            (12) the wetland in the western basin comprises some of the 
        most important waterfowl habitat in the Great Lakes;
            (13) waterfowl, wading birds, shore birds, gulls and terns, 
        raptors, and perching birds use the wetland in the western 
        basin for migration, nesting, and feeding;
            (14) hundreds of thousands of diving ducks stop to rest in 
        the Lake Erie area during autumn migration from Canada to 
        points east and south;
            (15) the wetland of the western basin provides a major 
        stopover for sea ducks, such as migrating common goldeneye, 
        common mergansers, and ruddy duck;
            (16) the international importance of Lake Erie is indicated 
        in the United States by congressional designation of the Ottawa 
        and Cedar Point National Wildlife Refuges;
            (17)(A) Lake Erie has an international reputation for 
        walleye, perch, and bass fishing, recreational boating, 
        birding, photography, and duck hunting; and
            (B) on an economic basis, tourism in the Lake Erie area 
        accounts for an estimated $1,500,000,000 in retail sales and 
        more than 50,000 jobs;
            (18)(A) many of the 417,000 boats that are registered in 
        the State of Ohio are used in the western basin, in part to 
        fish for the estimated 10,000,000 walleye that migrate from the 
        lake to spawn; and
            (B) that internationally renowned walleye fishery drives 
        much of the $2,000,000,000 sport fishing industry in the State 
        of Ohio;
            (19) coastal wetland in the western basin has been 
        subjected to intense pressure for 150 years;
            (20) prior to 1850, the western basin was part of an 
        extensive coastal marsh and swamp system consisting of 
        approximately 122,000 hectares that comprised a portion of the 
        Great Black Swamp;
            (21) by 1951, only 12,407 wetland hectares remained in the 
        western basin;
            (22) 50 percent of that acreage was destroyed between 1972 
        and 1987, leaving only approximately 5,000 hectares in 
        existence today;
            (23) along the Michigan shoreline, coastal wetland was 
        reduced by 62 percent between 1916 and the early 1970s;
            (24) the development of the city of Monroe, Michigan, has 
        had a particularly significant impact on the coastal wetland at 
        the mouth of the Raisin River;
            (25) only approximately 100 hectares remain physically 
        unaltered today in an area in which, 70 years ago, marshes were 
        10 times more extensive;
            (26) in addition to the actual loss of coastal wetland 
        acreage along the shores of Lake Erie, the quality of much 
        remaining dike wetland has been degraded by numerous stressors, 
        especially excessive loadings of sediments and nutrients, 
        contaminants, shoreline modification, exotic species, and the 
        diking of wetland; and
            (27) protective peninsula beach systems, such as the former 
        Bay Point and Woodtick, at the border of Ohio and Michigan near 
        the mouth of the Ottawa River and Maumee Bay, have been eroded 
        over the years, exacerbating erosion along the shorelines and 
        negatively affecting breeding and spawning grounds.

SEC. 3. PURPOSE.

    The purpose of this Act is to establish a national wildlife refuge 
complex in the State of Ohio--
            (1)(A) to protect the remaining high-quality fish and 
        wildlife habitats of the western basin before those habitats 
        are lost to further development; and
            (B) to restore and enhance degraded wildlife habitats 
        associated with the western basin;
            (2) in partnership with nongovernmental and private 
        organizations and private individuals dedicated to habitat 
        enhancement, to conserve, enhance, and restore the native 
        aquatic and terrestrial community characteristics of the 
        western basin (including associated fish, wildlife, and plant 
        species);
            (3) to facilitate partnerships among the United States Fish 
        and Wildlife Service, Canadian national and provincial 
        authorities, State and local governments, local communities in 
        the United States and Canada, conservation organizations, and 
        other non-Federal entities to promote public awareness of the 
        resources of the western basin; and
            (4) to advance the collective goals and priorities that--
                    (A) were established in the report entitled ``Great 
                Lakes Strategy 2002--A Plan for the New Millennium'', 
                developed by the United States Policy Committee, 
                comprised of Federal agencies (including the United 
                States Fish and Wildlife Service, the National Oceanic 
                and Atmospheric Administration, the United States 
                Geological Survey, the Forest Service, and the Great 
                Lakes Fishery Commission) and State governments and 
                tribal governments in the Great Lakes basin; and
                    (B) include the goals of cooperating to protect and 
                restore the chemical, physical, and biological 
                integrity of the Great Lakes basin ecosystem.

SEC. 4. DEFINITIONS.

    In this Act:
            (1) Cedar point refuge.--The term ``Cedar Point Refuge'' 
        means the Cedar Point National Wildlife Refuge established by 
        the Secretary in accordance with the Migratory Bird 
        Conservation Act (16 U.S.C. 715 et seq.).
            (2) International refuge.--The term ``International 
        Refuge'' means the Detroit River International Wildlife Refuge 
        established by section 5(a) of the Detroit River International 
        Wildlife Refuge Establishment Act (16 U.S.C. 668dd note; 115 
        Stat. 894).
            (3) Ottawa refuge.--The term ``Ottawa Refuge'' means the 
        Ottawa National Wildlife Refuge, established by the Secretary 
        in accordance with the Migratory Bird Conservation Act (16 
        U.S.C. 715 et seq.).
            (4) Refuge complex.--The term ``Refuge Complex'' means the 
        national wildlife refuge complex established by section 5(a).
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (6) Western basin.--
                    (A) In general.--The term ``western basin'' means 
                the western basin of Lake Erie, consisting of the land 
                and water in the watersheds of Lake Erie extending from 
                the watershed of the Lower Detroit River in the State 
                of Michigan to and including Sandusky Bay and the 
                watershed of Sandusky Bay in the State of Ohio.
                    (B) Inclusion.--The term `western basin' includes 
                the Bass Island archipelago in the State of Ohio.
            (7) West sister island refuge.--The term ``West Sister 
        Island Refuge'' means the West Sister Island National Wildlife 
        Refuge established by Executive Order 7937, dated August 2, 
        1937.

SEC. 5. NATIONAL WILDLIFE REFUGE COMPLEX.

    (a) Establishment.--There is established a national wildlife refuge 
complex in the State of Ohio, consisting of--
            (1) the Ottawa Refuge, as modified by subsection (b);
            (2) the West Sister Island Refuge; and
            (3) the Cedar Point Refuge.
    (b) Expansion of Ottawa National Wildlife Refuge.--
            (1) In general.--The Secretary shall expand the boundaries 
        of the Ottawa Refuge to include surrounding land and water in 
        the State of Ohio extending from the eastern boundary of the 
        Maumee Bay State Park to the eastern boundary of the Darby Unit 
        (including the Bass Island archipelago) as depicted on the map 
        entitled ``Ottawa National Wildlife Refuge Complex Expansion 
        and Detroit River International Wildlife Refuge Expansion 
        Act'', dated September 6, 2002.
            (2) Availability of map.--The map referred to in paragraph 
        (1) shall be available for inspection in appropriate offices of 
        the United States Fish and Wildlife Service.
    (c) Boundary Revisions.--The Secretary may make such revisions of 
the boundaries of the Refuge Complex as the Secretary determines to be 
appropriate--
            (1) to facilitate the acquisition of property within the 
        Refuge Complex; or
            (2) to carry out this Act.
    (d) Acquisition.--
            (1) In general.--Subject to paragraph (2), the Secretary 
        may acquire by donation, purchase with donated or appropriated 
        funds, or exchange the land and water, and interests in land 
        and water (including conservation easements), within the 
        boundaries of the Refuge Complex.
            (2) Consent.--No land, water, or interest in land or water 
        described in paragraph (1) may be acquired by the Secretary 
        without the consent of the owner of the land, water, or 
        interest.
    (e) Transfers From Other Agencies.--Administrative jurisdiction 
over any Federal property that is located within the boundaries of the 
Refuge Complex and under the administrative jurisdiction of an agency 
of the United States other than the Department of the Interior may, 
with the concurrence of the head of the administering agency, be 
transferred without consideration to the Secretary for the purpose of 
this Act.
    (f) Study of Associated Area.--
            (1) In general.--The Secretary, acting through the Director 
        of the United States Fish and Wildlife Service, shall conduct a 
        study of fish and wildlife habitat and aquatic and terrestrial 
        communities in and around the 2 dredge spoil disposal sites 
        that are--
                    (A) referred to by the Toledo-Lucas County Port 
                Authority as ``Port Authority Facility Number Three'' 
                and ``Grassy Island'', respectively; and
                    (B) located within Toledo Harbor near the mouth of 
                the Maumee River.
            (2) Report.--Not later than 18 months after the date of 
        enactment of the Act, the Secretary shall--
                    (A) complete the study under paragraph (1); and
                    (B) submit to Congress a report on the results of 
                the study.

SEC. 6. EXPANSION OF INTERNATIONAL REFUGE BOUNDARIES.

    The Secretary shall expand the southern boundary of the 
International Refuge to include additional land and water in the State 
of Michigan located east of Interstate Route 75, extending from the 
southern boundary of Sterling State Park to the Ohio State line, as 
depicted on the map referred to in section 5(b)(1).

SEC. 7. ADMINISTRATION.

    (a) Refuge Complex.--
            (1) In general.--The Secretary shall administer all 
        federally owned land, water, and interests in land and water 
        that are located within the boundaries of the Refuge Complex in 
        accordance with--
                    (A) the National Wildlife Refuge System 
                Administration Act of 1966 (16 U.S.C. 668dd et seq.); 
                and
                    (B) this Act.
            (2) Additional authority.--The Secretary may use such 
        additional statutory authority available to the Secretary for 
        the conservation of fish and wildlife, and the provision of 
        opportunities for fish- and wildlife-dependent recreation, as 
        the Secretary determines to be appropriate to carry out this 
        Act.
    (b) Priority Uses.--In providing opportunities for compatible fish- 
and wildlife-dependent recreation, the Secretary, in accordance with 
paragraphs (3) and (4) of section 4(a) of the National Wildlife Refuge 
System Administration Act of 1966 (16 U.S.C. 668dd(a)), shall ensure, 
to the maximum extent practicable, that hunting, trapping, fishing, 
wildlife observation and photography, and environmental education and 
interpretation are the priority public uses of the Refuge Complex.
    (c) Cooperative Agreements Regarding Non-Federal Land.--To promote 
public awareness of the resources of the western basin and encourage 
public participation in the conservation of those resources, the 
Secretary may enter into cooperative agreements with the State of Ohio 
or Michigan, any political subdivision of the State, or any person for 
the management, in a manner consistent with this Act, of land that--
            (1) is owned by the State, political subdivision, or 
        person; and
            (2) is located within the boundaries of the Refuge Complex.
    (d) Use of Existing Greenway Authority.--The Secretary shall 
encourage the State of Ohio to use authority under the recreational 
trails program under section 206 of title 23, United States Code, to 
provide funding for acquisition and development of trails within the 
boundaries of the Refuge Complex.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as are 
necessary--
            (1) to acquire land and water within the Refuge Complex 
        under section 5(d);
            (2) to carry out the study under section 5(f); and
            (3) to develop, operate, and maintain the Refuge Complex.
Ottawa National Wildlife Refuge Complex Expansion and Detroit River International Wildlife Refuge Expansion Act - Establishes a national wildlife refuge complex in Ohio, consisting of the Ottawa, West Sister Island, and Cedar Point National Wildlife Refuges.Requires the Secretary of the Interior to expand the Ottawa Refuge to include specified land and water in Ohio. Permits the Secretary to acquire by donation, purchase, or exchange the land and water and interests in land and water within the boundaries of the Complex.Directs the Secretary, acting through the Director of the United States Fish and Wildlife Service, to study and report to Congress on fish and wildlife habitat and aquatic and terrestrial communities in and around two specified dredge spoil disposal sites in Toledo Harbor.Requires the Secretary to expand the southern boundary of the Detroit River International Wildlife Refuge (the Refuge) to include additional land and water located in the State of Michigan east of Interstate Route 75.Prescribes requirements for administration of the Complex.Directs the Secretary to ensure that hunting, trapping, fishing, wildlife observation and photography, and environmental education and interpretation shall be the priority public uses of the Complex.Requires the Secretary to encourage the State of Ohio to use authority under the Federal recreational trails program to provide funding for the acquisition and development of trails within the boundaries of the Complex.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Responsible Homeowner Relief Act of 
2010''.

SEC. 2. DEDUCTION FOR LOSS FROM SALE OF PRINCIPAL RESIDENCE.

    (a) In General.--Part VII of subchapter B of chapter I of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. LOSS FROM SALE OF PRINCIPAL RESIDENCE.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year any loss 
recognized on the sale or exchange of property during the taxable year 
if, during the 5-year period ending on the date of the sale or 
exchange, such property has been owned and used by the taxpayer as the 
taxpayer's principal residence for periods aggregating 2 years or more.
    ``(b) Limitations.--
            ``(1) Aggregate limitation.--The aggregate amount allowed 
        as a deduction under subsection (a) for all taxable years shall 
        not exceed $9,000.
            ``(2) Annual limitation.--
                    ``(A) In general.--The amount allowed to a taxpayer 
                as a deduction under subsection (a) for a taxable year 
                shall not exceed $3,000.
                    ``(B) Carryforward.--If the deduction allowable 
                under subsection (a) for any taxable year exceeds the 
                limitation imposed by subparagraph (A) for the taxable 
                year, the excess shall be carried to each of the 2 
                succeeding taxable years and added to the deduction 
                allowable under subsection (a) for such succeeding 
                year.
            ``(3) Exclusion of loss allocated to nonqualified use.--
                    ``(A) In general.--Subsection (a) shall not apply 
                to so much of the loss from the sale or exchange of 
                property as is allocated to periods of nonqualified 
                use.
                    ``(B) Allocation.--For purposes of subparagraph 
                (A), loss shall be allocated to periods of nonqualified 
                use based on the ratio which--
                            ``(i) the aggregate periods of nonqualified 
                        use during the period such property was owned 
                        by the taxpayer, bears to
                            ``(ii) the period such property was owned 
                        by the taxpayer.
                    ``(C) Period of nonqualified use; coordination with 
                recognition of gain attributable to depreciation.--For 
                purposes of this paragraph, rules similar to the rules 
                of subparagraphs (C) and (D) of section 121(b)(5) shall 
                apply.
            ``(4) Application to only 1 sale.--
                    ``(A) In general.--Subsection (a) shall not apply 
                to more than 1 sale or exchange of a principal 
                residence by the taxpayer.
                    ``(B) Special rule for joint returns.--In the case 
                of a joint return with respect to the sale or exchange 
                of a principal residence, if a deduction was allowable 
                under subsection (a) to a spouse for a prior sale or 
                exchange of a principal residence, paragraphs (1) and 
                (2)(A) shall be applied by reducing the dollar amounts 
                therein by the deduction so allowable (one-half of such 
                deduction in the case of a joint return).
            ``(5) Sale or exchange with related person.--
                    ``(A) In general.--Subsection (a) shall not apply 
                to any sale or exchange to a related person.
                    ``(B) Related person.--For purposes of this 
                subparagraph (A), a person (hereinafter in this 
                subparagraph referred to as the `related person') is 
                related to any person if--
                            ``(i) the related person bears a 
                        relationship to such person specified in 
                        section 267(b) or section 707(b)(1), or
                            ``(ii) the related person and such person 
                        are engaged in trades or business under common 
                        control (within the meaning of subsections (a) 
                        and (b) of section 52).
                For purposes of clause (i), in applying section 267(b) 
                or 707(b)(1), `10 percent' shall be substituted for `50 
                percent'.
    ``(c) Home Sales Price Must Be Consistent With Local Market.--The 
sale or exchange of a principal residence shall not be taken into 
account for purposes of subsection (a) unless the taxpayer demonstrates 
to the satisfaction of the Secretary that the price for which such home 
is sold (or value received in the case of an exchange) is consistent 
with local property values of dwellings of a similar size and condition 
at the time of such sale or exchange.
    ``(d) Applicable Rules.--For purposes of this section, rules 
similar to the rules of subsection (d) of section 121 shall apply, 
except that paragraph (6) thereof shall be applied by substituting 
`loss' for `gain'.
    ``(e) Election To Have Section Not Apply.--This section shall not 
apply to any sale or exchange with respect to which the taxpayer elects 
not to have this section apply.
    ``(f) Termination.--The section shall not apply to the sale or 
exchange of a principal residence after December 31, 2012.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--
Subsection (a) of section 62 of such Code is amended by inserting 
before the last sentence the following new paragraph:
            ``(22) Loss from sale of principal residence.--The 
        deduction allowed by section 224.''.
    (c) Conforming Amendments.--
            (1) Section 165(c) of such Code is amended by striking 
        ``and'' at the end of paragraph (2), by striking the period at 
        the end of paragraph (3) and inserting ``; and'', and by 
        inserting after paragraph (3) the following new paragraph:
            ``(4) to the extent provided in section 224, losses from 
        the sale or exchange of a principal residence.''.
            (2) Section 165(f) of such Code is amended by inserting 
        ``and in section 224 in the case of losses from the sale or 
        exchange of a principal residence'' before the period at the 
        end.
    (d) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following:

``Sec. 224. Loss from sale of principal residence.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 3. WAIVER OF FANNIE MAE AND FREDDIE MAC WAITING PERIOD 
              REQUIREMENTS AFTER SHORT SALE FOR CERTAIN MORTGAGORS.

    (a) In General.--The Federal National Mortgage Association and the 
Federal Home Loan Mortgage Corporation shall waive the applicability of 
any short sale waiting period requirement with respect to the purchase 
and any commitment to purchase, by such Association or Corporation, of 
a covered mortgage if the mortgagor under such covered mortgage--
            (1) was, at the time of the short sale of the principal 
        dwelling of such mortgagor that was subject to the previous 
        mortgage, current on all payments due under the mortgage 
        satisfied by such short sale; and
            (2) has a credit score greater than the equivalent of a 
        FICO score of 679.
    (b) Definitions.--For purposes of this section, the following 
definitions shall apply:
            (1) Covered mortgage.--The term ``covered mortgage'' means 
        a mortgage under which the mortgagor is an individual who was 
        previously the mortgagor under another mortgage on the 
        principal dwelling of such mortgagor, which principal dwelling 
        was sold in a short sale.
            (2) Short sale.--The term ``short sale'', with respect to 
        an individual, has the meaning given such term under section 
        605(a)(7)(B) of the Fair Credit Reporting Act.
            (3) Short sale waiting period requirement.--The term 
        ``short sale waiting period requirement'' means any 
        underwriting or other requirement of the Federal National 
        Mortgage Association or the Federal Home Loan Mortgage 
        Corporation that requires, for the purchase by such Association 
        or Corporation of a mortgage under which the mortgagor is an 
        individual who was previously the mortgagor under another 
        mortgage that was sold in a short sale, that any minimum period 
        of time elapse after the occurrence of such short sale.
    (c) Sunset.--The provisions of this section shall cease to be 
effective on and after January 1, 2013.

Responsible Homeowner Relief Act of 2010 - Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income for loss from the sale or exchange of a principal residence in which such taxpayer resided for at least two years during the five-year period prior to the sale. Limits the aggregate amount of such deduction to $9,000, allowable in three annual installments of $3,000. Terminates such deduction after 2012.

Requires the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) to waive any short sale waiting period requirement for certain mortgagors who refinance their mortgage in a short sale. Terminates such waiver authority on January 1, 2013.