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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Encouraging Work Act of 2005''.

SEC. 2. MODIFICATIONS TO WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK 
              CREDIT.

    (a) Credit Made Permanent.--
            (1) Subsection (c) of section 51 of the Internal Revenue 
        Code of 1986 is amended by striking paragraph (4) (relating to 
        termination).
            (2) Section 51A of such Code is amended by striking 
        subsection (f).
    (b) Eligibility of Ex-Felons Determined Without Regard to Family 
Income.--Paragraph (4) of section 51(d) of such Code is amended by 
adding ``and'' at the end of subparagraph (A), by striking ``, and'' at 
the end of subparagraph (B) and inserting a period, and by striking all 
that follows subparagraph (B).
    (c) Increase in Maximum Age for Eligibility of Food Stamp 
Recipients.--Clause (i) of section 51(d)(8)(A) of such Code is amended 
by striking ``25'' and inserting ``40''.
    (d) Increase in Maximum Age for Designated Community Residents.--
            (1) In general.--Paragraph (5) of section 51(d) of such 
        Code is amended to read as follows:
            ``(5) Designated community residents.--
                    ``(A) In general.--The term `designated community 
                resident' means any individual who is certified by the 
                designated local agency--
                            ``(i) as having attained age 18 but not age 
                        40 on the hiring date, and
                            ``(ii) as having his principal place of 
                        abode within an empowerment zone, enterprise 
                        community, or renewal community.
                    ``(B) Individual must continue to reside in zone or 
                community.--In the case of a designated community 
                resident, the term `qualified wages' shall not include 
                wages paid or incurred for services performed while the 
                individual's principal place of abode is outside an 
                empowerment zone, enterprise community, or renewal 
                community.''.
            (2) Conforming amendment.--Subparagraph (D) of section 
        51(d)(1) is amended to read as follows:
                    ``(D) a designated community resident,''.
    (e) Clarification of Treatment of Individuals Under Individual Work 
Plans.--Subparagraph (B) of section 51(d)(6) of such Code (relating to 
vocational rehabilitation referral) is amended by striking ``or'' at 
the end of clause (i), by striking the period at the end of clause (ii) 
and inserting ``, or'', and by adding at the end the following new 
clause:
                            ``(iii) an individual work plan developed 
                        and implemented by an employment network 
                        pursuant to subsection (g) of section 1148 of 
                        the Social Security Act with respect to which 
                        the requirements of such subsection are met.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2005.

SEC. 3. CONSOLIDATION OF WORK OPPORTUNITY CREDIT WITH WELFARE-TO-WORK 
              CREDIT.

    (a) 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 (G), by striking the period at the end of subparagraph (H) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(I) a long-term family assistance recipient.''.
    (b) Long-Term Family Assistance Recipient.--Subsection (d) of 
section 51 of such Code is amended by redesignating paragraphs (10) 
through (12) as paragraphs (11) through (13), respectively, and by 
inserting after paragraph (9) the following new paragraph:
            ``(10) Long-term family assistance recipient.--The term 
        `long-term family assistance recipient' means any individual 
        who is certified by the designated local agency--
                    ``(A) as being a member of a family receiving 
                assistance under a IV-A program (as defined in 
                paragraph (2)(B)) for at least the 18-month period 
                ending on the hiring date,
                    ``(B)(i) as being a member of a family receiving 
                such assistance for 18 months beginning after August 5, 
                1997, and
                    ``(ii) as having a hiring date which is not more 
                than 2 years after the end of the earliest such 18-
                month period, or
                    ``(C)(i) as being a member of a family which ceased 
                to be eligible for such assistance by reason of any 
                limitation imposed by Federal or State law on the 
                maximum period such assistance is payable to a family, 
                and
                    ``(ii) as having a hiring date which is not more 
                than 2 years after the date of such cessation.''.
    (c) Increased Credit for Employment of Long-Term Family Assistance 
Recipients.--Section 51 of such Code is amended by inserting after 
subsection (d) the following new subsection:
    ``(e) Credit for Second-Year Wages for Employment of Long-Term 
Family Assistance Recipients.--
            ``(1) In general.--With respect to the employment of a 
        long-term family assistance recipient--
                    ``(A) the amount of the work opportunity credit 
                determined under this section for the taxable year 
                shall include 50 percent of the qualified second-year 
                wages for such year, and
                    ``(B) in lieu of applying subsection (b)(3), the 
                amount of the qualified first-year wages, and the 
                amount of qualified second-year wages, which may be 
                taken into account with respect to such a recipient 
                shall not exceed $10,000 per year.
            ``(2) Qualified second-year wages.--For purposes of this 
        subsection, the term `qualified second-year wages' means 
        qualified wages--
                    ``(A) which are paid to a long-term family 
                assistance recipient, and
                    ``(B) which are attributable to service rendered 
                during the 1-year period beginning on the day after the 
                last day of the 1-year period with respect to such 
                recipient determined under subsection (b)(2).
            ``(3) Special rules for agricultural and railway labor.--If 
        such recipient is an employee to whom subparagraph (A) or (B) 
        of subsection (h)(1) applies, rules similar to the rules of 
        such subparagraphs shall apply except that--
                    ``(A) such subparagraph (A) shall be applied by 
                substituting `$10,000' for `$6,000', and
                    ``(B) such subparagraph (B) shall be applied by 
                substituting `$833.33' for `$500'.''.
    (d) Repeal of Separate Welfare-to-Work Credit.--
            (1) In general.--Section 51A of such Code is hereby 
        repealed.
            (2) Clerical amendment.--The table of sections for subpart 
        F of part IV of subchapter A of chapter 1 of such Code is 
        amended by striking the item relating to section 51A.
    (e) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2005.
Encouraging Work Act of 2005 - Amends the Internal Revenue Code to consolidate and modify provisions of the work opportunity tax credit and the welfare-to-work tax credit and make the consolidated tax credit permanent. Expands eligibility for the consolidated tax credit by: (1) determining eligibility of ex-felons without regard to family income; and (2) raising the age ceiling for food stamp recipients from 25 to 40. Includes a "designated community resident" (in lieu of "high risk youth") and "long-term family assistance recipient" as members of the targeted group eligible for the consolidated tax credit. Provides for an increased tax credit for employment of long-term family assistance recipients.

Repeals the separate welfare-to-work tax credit.

SECTION 1. AMENDMENTS TO UNITED STATES INSULAR POSSESSION PROGRAM.

    (a) Production Certificates.--The additional U.S. Note 5(h) to 
chapter 91 of the Harmonized Tariff Schedule of the United States is 
amended--
            (1) by amending subparagraphs (i) and (ii) to read as 
        follows:
``(i) In the case of each calendar quarter beginning after January 1, 
        2002, and before January 1, 2016, the Secretaries jointly, 
        shall:
        ``(A) verify for the preceding calendar quarter both the wages 
                paid by each producer to permanent residents of the 
                insular possessions (including the value of any fringe 
                benefits) and the total quantity and value of watches 
                produced in the insular possessions and imported into 
                the customs territory of the United States; and
        ``(B) issue to each producer (not later than 30 days after the 
                end of the calendar quarter) a certificate for the 
                applicable amount.
``(ii) For purposes of subparagraph (i), except as provided in 
        subparagraphs (iii) and (iv), the term `applicable amount' 
        means an amount equal to the sum of:
        ``(A) 90 percent of the producer's creditable wages (including 
                the value of any fringe benefits) on watch assembly 
                during the preceding calendar quarter (but only the 
                first 300,000 units per calendar year); plus
        ``(B) the applicable graduated declining percentage (determined 
                each year by the Secretaries) of the producer's 
                creditable wages (including the value of any fringe 
                benefits) on the assembly during the preceding calendar 
                quarter for units in excess of 300,000 that calendar 
                year, but not in excess of 750,000 that calendar year; 
                plus
        ``(C) the difference between the duties that would have been 
                due on the producer's watches (excluding digital 
                watches) imported into the customs territory of the 
                United States during the preceding quarter if they had 
                been imported from a country eligible for normal trade 
                relations subject to duty at the rates set forth in 
                column 1 under this chapter that were in effect on 
                January 1, 2001, and the duties that would have been 
                due on those watches if they had been imported from the 
                same country under the tariffs in effect for the 
                preceding calendar quarter.''; and
            (2) by amending subparagraph (v) to read as follows:
``(v)(A) Any certificate issued under subparagraph (i) shall entitle 
        the certificate holder to secure the refund of duties equal to 
        the face value of the certificate on watches, watch movements 
        and, with the exception of discrete cases, parts therefor 
        imported into the customs territory of the United States by the 
        certificate holder. Such refunds shall be made under 
        regulations issued by the Treasury Department. Not more than 5 
        percent of such refunds may be retained as a reimbursement to 
        the Customs Service for the administrative costs of making the 
        refunds. If the Secretary of the Treasury determines that there 
        is an insufficient level of duties from watch and watch-related 
        tariffs, the Secretary may authorize refunds of duties 
        collected on jewelry under chapter 71 or any other duties that 
        the Secretary determines are appropriate.
``(B) At the election of the certificate holder and upon making the 
        certification described in this clause, the Secretary of the 
        Treasury shall pay to the holder the face value of the 
        certificate, less the value of (1) any duty refund claimed by 
        the holder under the certificate, plus (2) a discount of not 
        more than 2 percent of the face value of the certificate, as 
        determined by the Secretary of the Treasury. A certificate 
        holder shall not be eligible for direct payment under this 
        clause unless the certificate holder certifies to the 
        Secretaries that the funds received will be reinvested or 
        utilized to support and continue employment in the Virgin 
        Islands.
``(C) The Secretary of the Treasury is authorized to make the payments 
        provided for in clause (B) from duties collected on watches, 
        watch movements and, with the exception of discrete cases, 
        parts therefor. If such duties are insufficient, the Secretary 
        of the Treasury is authorized to make those payments from 
        duties collected on jewelry under chapter 71 or any other 
        duties that the Secretary determines are appropriate.''.
    (b) Jewelry.--Additional U.S. Note to chapter 71 of the Harmonized 
Tariff Schedule of the United States is amended--
            (1) by redesignating paragraphs (b), (c), (d), and (e) as 
        paragraphs (c), (d), (e), and (f), respectively;
            (2) by inserting after paragraph (a) the following new 
        paragraph:
``(b) The 750,000 unit limitation in additional U.S. Note 5(h)(ii)(B) 
        to chapter 91 shall not apply to articles of jewelry subject to 
        this note.''; and
            (3) by striking paragraph (f), as so redesignated, and 
        inserting the following:
``(f) Notwithstanding any other provision of law, prior to February 9, 
        2004, any article of jewelry provided for in heading 7113 that 
        is assembled in the Virgin Islands, Guam, or American Samoa 
        shall be treated as a product of the Virgin Islands, Guam, or 
        American Samoa for purposes of this note and General Note 
        3(a)(iv) of this Schedule.''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on April 1, 2002, 
with respect to goods imported into the customs territory of the United 
States on or after January 1, 2002.
Amends the Harmonized Tariff Schedule of the United States to revise clock and watch provisions to require the Secretary of Commerce and the Secretary of the Interior, jointly, for each calendar quarter beginning after January 1, 2002, and before January 1, 2016, to: (1) verify for the preceding calendar quarter both the wages paid by each producer to permanent residents of the insular possessions (including the value of any fringe benefits) and the total quantity and value of watches produced there and imported into the U.S. customs territory; and (2) issue to each producer a certificate for the applicable amount.Directs the Secretary of the Treasury, at the election of the certificate holder, to pay to the holder the face value of the certificate, less the value of any duty refund claimed by the holder under the certificate, plus a discount of not more than two percent of the face value of the certificate as determined by the Secretary of the Treasury.

SECTION 1. SHORT TITLE; FINDINGS.

    (a) Short Title.--This Act may be cited as the ``Caguana Indigenous 
Ceremonial Park and Tibes Indigenous Ceremonial Center Study Act''.
    (b) Findings.--Congress finds as follows:
            (1) Caguana indigenous ceremonial park.--
                    (A) The Caguana Indigenous Ceremonial Park is 
                comprised of approximately 13.5 acres located at the 
                center of Puerto Rico, in the Caguana Ward at the 
                Municipality of Utuado.
                    (B) The park is visited by approximately 60,000 
                students and tourists every year.
                    (C) Efforts to protect the park began in 1915, when 
                archeologist John Alden Mason, together with Robert T. 
                Aitken, started research on this archeological site. A 
                final report was issued in 1941.
                    (D) In 1949, the Puerto Rican anthropologist and 
                archeologist, Ricardo E. Alegria started a series of 
                excavations and, in 1964, as Director of the Institute 
                of Puerto Rican Culture, ordered the restoration of the 
                park.
                    (E) During 1992, after years of studies and 
                investigations, the National Park Service included the 
                park in the National Register of Historic Places. In 
                1993, the park received the distinction of a National 
                Historic Landmark.
                    (F) The park has one of the most surprising 
                archeological sites of the Antilles, including 22 
                petroglyphs on calcareous slates, monoliths located in 
                its main square, and the Cemi Mountain as sentinel.
                    (G) The park museum has a permanent exhibition of 
                more than 80 archeological pieces from the Taino 
                ancestors. Other pieces are exhibited at the University 
                of Puerto Rico Museum, the Puerto Rico Historical 
                Archives, the National Museum of American Indians in 
                New York City, and at Yale University, among other 
                private collections.
                    (H) The Caguana Indigenous Ceremonial Park has 
                unique pieces belonging to precolonial culture, from 
                Puerto Rico and from the Caribbean, and the best way to 
                ensure their protection of these treasures may be the 
                inclusion of the park as a unit of the National Park 
                Service.
            (2) Tibes indigenous ceremonial center.--
                    (A) The Tibes Indigenous Ceremonial Center is 
                located between the wards of Tibes and Portugues in the 
                municipality of Ponce, and is considered one of the 
                most significant indigenous sites in the Caribbean. The 
                center is visited by approximately 80,000 students and 
                tourists every year.
                    (B) In 1975, Don Luis Hernandez--a sugar cane 
                worker--discovered the remnants of indigenous cultures 
                after the massive flooding caused by Hurricane Eloisa.
                    (C) Just after the discovery, the Guaynia Society 
                of Archeology and History from the Pontifical Catholic 
                University of Puerto Rico started the excavations and 
                restoration on the site. The group was assisted by the 
                renowned Antillean archeologist, Ricardo Alegria.
                    (D) After months of excavations, the Society had 
                discovered the oldest Antillean indigenous ceremonial 
                site in Puerto Rico, including the largest indigenous 
                cemetery on the Island with more than 186 human remains 
                from the Igneri and Pre-Taino cultures.
                    (E) Additionally, the Society discovered nine 
                plazas used by the indigenous to dance the areyto, play 
                ball and celebrate ceremonies of great importance. The 
                plazas varied in size from 42 feet long by 35.8 feet 
                wide to 115 feet long by 30.5 feet wide, and were named 
                as follows: Horseshoe Ball Court, Cemi Ball Court, 
                Santa Elena Ball Court, One Row Ball Court, Principal 
                Plaza, Oval or Elliptical Plaza, Bat Ball Court, and 
                Chief Ball Court. The ninth court remains unnamed.
                    (F) The Tibes Indigenous Ceremonial Center is key 
                in the education of the current and next generations of 
                Puerto Ricans about our indigenous roots. Thus, the 
                best way to preserve our heritage may be the inclusion 
                of the center as a unit of the National Park Service.

SEC. 2. NATIONAL PARK SERVICE STUDY.

    (a) Study.--The Secretary of the Interior shall--
            (1) carry out a study regarding the suitability and 
        feasibility of designating Caguana Indigenous Ceremonial Park 
        and Tibes Indigenous Ceremonial Center as units of the National 
        Park System; and
            (2) consider management alternatives for the Caguana 
        Indigenous Ceremonial Park and Tibes Indigenous Ceremonial 
        Center.
    (b) Study Process and Completion.--Except as provided by subsection 
(c) of this section, section 100507(c) of title 54, United States Code, 
shall apply to the conduct and completion of the study required by this 
section.
    (c) Submission of Study Results.--Not later than 1 year after the 
date that funds are made available for this section, the Secretary 
shall submit to the Committee on Natural Resources of the House of 
Representatives and the Committee on Energy and Natural Resources of 
the Senate a report describing the results of the study.

Caguana Indigenous Ceremonial Park and Tibes Indigenous Ceremonial Center Study Act This bill directs the Department of the Interior to study the suitability and feasibility of designating the Caguana Indigenous Ceremonial Park and the Tibes Indigenous Ceremonial Center in Puerto Rico as units of the National Park System.