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[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Retirement Security for Life Act of 
2004''.

SEC. 2. EXCLUSION FOR LIFETIME ANNUITY PAYMENTS.

    (a) Lifetime Annuity Payments Under Annuity Contracts.--Section 
72(b) of the Internal Revenue Code of 1986 (relating to exclusion 
ratio) is amended by adding at the end the following new paragraph:
            ``(5) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of lifetime annuity 
                payments received under one or more annuity contracts 
                in any taxable year, gross income shall not include 50 
                percent of the portion of lifetime annuity payments 
                otherwise includible (without regard to this paragraph) 
                in gross income under this section. For purposes of the 
                preceding sentence, the amount excludible from gross 
                income in any taxable year shall not exceed $20,000.
                    ``(B) Cost-of-living adjustment.--In the case of 
                taxable years beginning after December 31, 2005, the 
                $20,000 amount in subparagraph (A) shall be increased 
                by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2004' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                If any amount as increased under the preceding sentence 
                is not a multiple of $500, such amount shall be rounded 
                to the next lower multiple of $500.
                    ``(C) Application of paragraph.--Subparagraph (A) 
                shall not apply to--
                            ``(i) any amount received under an eligible 
                        deferred compensation plan (as defined in 
                        section 457(b)) or under a qualified retirement 
                        plan (as defined in section 4974(c)),
                            ``(ii) any amount paid under an annuity 
                        contract that is received by the beneficiary 
                        under the contract--
                                    ``(I) after the death of the 
                                annuitant in the case of payments 
                                described in subsection 
                                (c)(5)(A)(ii)(III), unless the 
                                beneficiary is the surviving spouse of 
                                the annuitant, or
                                    ``(II) after the death of the 
                                annuitant and joint annuitant in the 
                                case of payments described in 
                                subsection (c)(5)(A)(ii)(IV), unless 
                                the beneficiary is the surviving spouse 
                                of the last to die of the annuitant and 
                                the joint annuitant, or
                            ``(iii) any annuity contract that is a 
                        qualified funding asset (as defined in section 
                        130(d)), but without regard to whether there is 
                        a qualified assignment.
                    ``(D) Investment in the contract.--For purposes of 
                this section, the investment in the contract shall be 
                determined without regard to this paragraph.''.
    (b) Definitions.--Subsection (c) of section 72 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Lifetime annuity payment.--
                    ``(A) In general.--For purposes of subsection 
                (b)(5), the term `lifetime annuity payment' means any 
                amount received as an annuity under any portion of an 
                annuity contract, but only if--
                            ``(i) the only person (or persons in the 
                        case of payments described in subclause (II) or 
                        (IV) of clause (ii)) legally entitled (by 
                        operation of the contract, a trust, or other 
                        legally enforceable means) to receive such 
                        amount during the life of the annuitant or 
                        joint annuitant is such annuitant or joint 
                        annuitant, and
                            ``(ii) such amount is part of a series of 
                        substantially equal periodic payments made not 
                        less frequently than annually over--
                                    ``(I) the life of the annuitant,
                                    ``(II) the lives of the annuitant 
                                and a joint annuitant, but only if the 
                                annuitant is the spouse of the joint 
                                annuitant as of the annuity starting 
                                date or the difference in age between 
                                the annuitant and joint annuitant is 15 
                                years or less,
                                    ``(III) the life of the annuitant 
                                with a minimum period of payments or 
                                with a minimum amount that must be paid 
                                in any event, or
                                    ``(IV) the lives of the annuitant 
                                and a joint annuitant with a minimum 
                                period of payments or with a minimum 
                                amount that must be paid in any event, 
                                but only if the annuitant is the spouse 
                                of the joint annuitant as of the 
                                annuity starting date or the difference 
                                in age between the annuitant and joint 
                                annuitant is 15 years or less.
                            ``(iii) Exceptions.--For purposes of clause 
                        (ii), annuity payments shall not fail to be 
                        treated as part of a series of substantially 
                        equal periodic payments--
                                    ``(I) because the amount of the 
                                periodic payments may vary in 
                                accordance with investment experience, 
                                reallocations among investment options, 
                                actuarial gains or losses, cost of 
                                living indices, a constant percentage 
                                applied not less frequently than 
                                annually, or similar fluctuating 
                                criteria,
                                    ``(II) due to the existence of, or 
                                modification of the duration of, a 
                                provision in the contract permitting a 
                                lump sum withdrawal after the annuity 
                                starting date, or
                                    ``(III) because the period between 
                                each such payment is lengthened or 
                                shortened, but only if at all times 
                                such period is no longer than one 
                                calendar year.
                    ``(B) Annuity contract.--For purposes of 
                subparagraph (A) and subsections (b)(5) and (w), the 
                term `annuity contract' means a commercial annuity (as 
                defined by section 3405(e)(6)), other than an endowment 
                or life insurance contract.
                    ``(C) Minimum period of payments.--For purposes of 
                subparagraph (A), the term `minimum period of payments' 
                means a guaranteed term of payments that does not 
                exceed the greater of 10 years or--
                            ``(i) the life expectancy of the annuitant 
                        as of the annuity starting date, in the case of 
                        lifetime annuity payments described in 
                        subparagraph (A)(ii)(III), or
                            ``(ii) the life expectancy of the annuitant 
                        and joint annuitant as of the annuity starting 
                        date, in the case of lifetime annuity payments 
                        described in subparagraph (A)(ii)(IV).
                For purposes of this subparagraph, life expectancy 
                shall be computed with reference to the tables 
                prescribed by the Secretary under paragraph (3). For 
                purposes of subsection (w)(1)(C)(ii), the permissible 
                minimum period of payments shall be determined as of 
                the annuity starting date and reduced by one for each 
                subsequent year.
                    ``(D) Minimum amount that must be paid in any 
                event.--For purposes of subparagraph (A), the term 
                `minimum amount that must be paid in any event' means 
                an amount payable to the designated beneficiary under 
                an annuity contract that is in the nature of a refund 
                and does not exceed the greater of the amount applied 
                to produce the lifetime annuity payments under the 
                contract or the amount, if any, available for 
                withdrawal under the contract on the date of death.''.
    (c) Recapture Tax for Lifetime Annuity Payments.--Section 72 of the 
Internal Revenue Code of 1986 is amended by redesignating subsection 
(w) as subsection (x) and by inserting after subsection (v) the 
following new subsection:
    ``(w) Recapture Tax for Modifications to or Reductions in Lifetime 
Annuity Payments.--
            ``(1) In general.--If any amount received under an annuity 
        contract is excluded from income by reason of subsection (b)(5) 
        (relating to lifetime annuity payments), and--
                    ``(A) the series of payments under such contract is 
                subsequently modified so any future payments are not 
                lifetime annuity payments,
                    ``(B) after the date of receipt of the first 
                lifetime annuity payment under the contract an 
                annuitant receives a lump sum and thereafter is to 
                receive annuity payments in a reduced amount under the 
                contract, or
                    ``(C) after the date of receipt of the first 
                lifetime annuity payment under the contract the dollar 
                amount of any subsequent annuity payment is reduced and 
                a lump sum is not paid in connection with the 
                reduction, unless such reduction is--
                            ``(i) due to an event described in 
                        subsection (c)(5)(A)(iii), or
                            ``(ii) due to the addition of, or increase 
                        in, a minimum period of payments within the 
                        meaning of subsection (c)(5)(C) or a minimum 
                        amount that must be paid in any event (within 
                        the meaning of subsection (c)(5)(D)),
        then gross income for the first taxable year in which such 
        modification or reduction occurs shall be increased by the 
        recapture amount.
            ``(2) Recapture amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the recapture amount shall be the amount, determined 
                under rules prescribed by the Secretary, equal to the 
                amount that (but for subsection (b)(5)) would have been 
                includible in the taxpayer's gross income if the 
                modification or reduction described in paragraph (1) 
                had been in effect at all times, plus interest for the 
                deferral period at the underpayment rate established by 
                section 6621.
                    ``(B) Deferral period.--For purposes of this 
                subsection, the term `deferral period' means the period 
                beginning with the taxable year in which (without 
                regard to subsection (b)(5)) the payment would have 
                been includible in gross income and ending with the 
                taxable year in which the modification described in 
                paragraph (1) occurs.
            ``(3) Exceptions to recapture tax.--Paragraph (1) shall not 
        apply in the case of any modification or reduction that occurs 
        because an annuitant--
                    ``(A) dies or becomes disabled (within the meaning 
                of subsection (m)(7)),
                    ``(B) becomes a chronically ill individual within 
                the meaning of section 7702B(c)(2), or
                    ``(C) encounters hardship.''.
    (d) Lifetime Distributions of Life Insurance Death Benefits.--
            (1) In general.--Section 101(d) of the Internal Revenue 
        Code of 1986 (relating to payment of life insurance proceeds at 
        a date later than death) is amended by adding at the end the 
        following new paragraph:
            ``(4) Exclusion for lifetime annuity payments.--
                    ``(A) In general.--In the case of amounts to which 
                this subsection applies, gross income shall not include 
                the lesser of--
                            ``(i) 50 percent of the portion of lifetime 
                        annuity payments otherwise includible in gross 
                        income under this section (determined without 
                        regard to this paragraph), or
                            ``(ii) the amount in effect under section 
                        72(b)(5).
                    ``(B) Rules of section 72(b)(5) to apply.--For 
                purposes of this paragraph, rules similar to the rules 
                of section 72(b)(5) and section 72(w) shall apply, 
                substituting the term `beneficiary of the life 
                insurance contract' for the term `annuitant' wherever 
                it appears, and substituting the term `life insurance 
                contract' for the term `annuity contract' wherever it 
                appears.''.
            (2) Conforming amendment.--Section 101(d)(1) of such Code 
        is amended by inserting ``or paragraph (4)'' after ``to the 
        extent not excluded by the preceding sentence''.
    (e) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to amounts received in calendar years beginning after the 
        date of the enactment of this Act.
            (2) Special rule for existing contracts.--In the case of a 
        contract in force on the date of the enactment of this Act that 
        does not satisfy the requirements of section 72(c)(5)(A) of the 
        Internal Revenue Code of 1986 (as added by this section), or 
        requirements similar to such section 72(c)(5)(A) in the case of 
        a life insurance contract), any modification to such contract 
        (including a change in ownership) or to the payments thereunder 
        that is made to satisfy the requirements of such section (or 
        similar requirements) shall not result in the recognition of 
        any gain or loss, any amount being included in gross income, or 
        any addition to tax that otherwise might result from such 
        modification, but only if the modification is completed prior 
        to the date that is 2 years after the date of the enactment of 
        this Act.
[A]: Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Little Shell Tribe of Chippewa 
Indians Restoration Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) the Little Shell Tribe of Chippewa Indians is a 
        political successor to signatories of the Pembina Treaty of 
        1863, under which a large area of land in the State of North 
        Dakota was ceded to the United States;
            (2) the Turtle Mountain Band of Chippewa of North Dakota 
        and the Chippewa-Cree Tribe of the Rocky Boy's Reservation of 
        Montana, which also are political successors to the signatories 
        of the Pembina Treaty of 1863, have been recognized by the 
        Federal Government as distinct Indian tribes;
            (3) the members of the Little Shell Tribe continue to live 
        in the State of Montana, as their ancestors have for more than 
        100 years since ceding land in the State of North Dakota as 
        described in paragraph (1);
            (4) in the 1930s and 1940s, the Tribe repeatedly petitioned 
        the Federal Government for reorganization under the Act of June 
        18, 1934 (25 U.S.C. 461 et seq.) (commonly known as the 
        ``Indian Reorganization Act'');
            (5) Federal agents who visited the Tribe and Commissioner 
        of Indian Affairs John Collier attested to the responsibility 
        of the Federal Government for the Tribe and members of the 
        Tribe, concluding that members of the Tribe are eligible for, 
        and should be provided with, trust land, making the Tribe 
        eligible for reorganization under the Act of June 18, 1934 (25 
        U.S.C. 461 et seq.) (commonly known as the ``Indian 
        Reorganization Act'');
            (6) due to a lack of Federal appropriations during the 
        Depression, the Bureau of Indian Affairs lacked adequate 
        financial resources to purchase land for the Tribe, and the 
        members of the Tribe were denied the opportunity to reorganize;
            (7) in spite of the failure of the Federal Government to 
        appropriate adequate funding to secure land for the Tribe as 
        required for reorganization under the Act of June 18, 1934 (25 
        U.S.C. 461 et seq.) (commonly known as the ``Indian 
        Reorganization Act''), the Tribe continued to exist as a 
        separate community, with leaders exhibiting clear political 
        authority;
            (8) the Tribe, together with the Turtle Mountain Band of 
        Chippewa of North Dakota and the Chippewa-Cree Tribe of the 
        Rocky Boy's Reservation of Montana, filed 2 law suits under the 
        Act of August 13, 1946 (60 Stat. 1049) (commonly known as the 
        ``Indian Claims Commission Act''), to petition for additional 
        compensation for land ceded to the United States under the 
        Pembina Treaty of 1863 and the McCumber Agreement of 1892;
            (9) in 1971 and 1982, pursuant to Acts of Congress, the 
        tribes received awards for the claims described in paragraph 
        (8);
            (10) in 1978, the Tribe submitted to the Bureau of Indian 
        Affairs a petition for Federal recognition, which is still 
        pending as of the date of enactment of this Act; and
            (11) the Federal Government, the State of Montana, and the 
        other federally recognized Indian tribes of the State have had 
        continuous dealings with the recognized political leaders of 
        the Tribe since the 1930s.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Member.--The term ``member'' means an individual who is 
        enrolled in the Tribe pursuant to section 7.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
            (3) Tribe.--The term ``Tribe'' means the Little Shell Tribe 
        of Chippewa Indians of Montana.

SEC. 4. FEDERAL RECOGNITION.

    (a) In General.--Federal recognition is extended to the Tribe.
    (b) Effect of Federal Laws.--Except as otherwise provided in this 
Act, all Federal laws (including regulations) of general application to 
Indians and Indian tribes, including the Act of June 18, 1934 (25 
U.S.C. 461 et seq.) (commonly known as the ``Indian Reorganization 
Act''), shall apply to the Tribe and members.

SEC. 5. FEDERAL SERVICES AND BENEFITS.

    (a) In General.--Beginning on the date of enactment of this Act, 
the Tribe and each member shall be eligible for all services and 
benefits provided by the United States to Indians and federally 
recognized Indian tribes, without regard to--
            (1) the existence of a reservation for the Tribe; or
            (2) the location of the residence of any member on or near 
        an Indian reservation.
    (b) Service Area.--For purposes of the delivery of services and 
benefits to members, the service area of the Tribe shall be considered 
to be the area comprised of Blaine, Cascade, Glacier, and Hill Counties 
in the State of Montana.

SEC. 6. REAFFIRMATION OF RIGHTS.

    (a) In General.--Nothing in this Act diminishes any right or 
privilege of the Tribe or any member that existed before the date of 
enactment of this Act.
    (b) Claims of Tribe.--Except as otherwise provided in this Act, 
nothing in this Act alters or affects any legal or equitable claim of 
the Tribe to enforce any right or privilege reserved by, or granted to, 
the Tribe that was wrongfully denied to, or taken from, the Tribe 
before the date of enactment of this Act.

SEC. 7. MEMBERSHIP ROLL.

    (a) In General.--As a condition of receiving recognition, services, 
and benefits pursuant to this Act, the Tribe shall submit to the 
Secretary, by not later than 18 months after the date of enactment of 
this Act, a membership roll consisting of the name of each individual 
enrolled as a member of the Tribe.
    (b) Determination of Membership.--The qualifications for inclusion 
on the membership roll of the Tribe shall be determined in accordance 
with sections 1 through 3 of article 5 of the constitution of the Tribe 
dated September 10, 1977 (including amendments to the constitution).
    (c) Maintenance of Roll.--The Tribe shall maintain the membership 
roll under this section.

SEC. 8. TRANSFER OF LAND.

    (a) Homeland.--The Secretary shall acquire, for the benefit of the 
Tribe, trust title to 200 acres of land within the service area of the 
Tribe to be used for a tribal land base.
    (b) Additional Land.--The Secretary may acquire additional land for 
the benefit of the Tribe pursuant to section 5 of the Act of June 18, 
1934 (25 U.S.C. 465) (commonly known as the ``Indian Reorganization 
Act'').
[A]: Little Shell Tribe of Chippewa Indians Restoration Act of 2007 - Extends federal recognition to the Little Shell Tribe of Chippewa Indians of Montana. Makes the Tribe and each member eligible for all services and benefits provided by the United States to Indians and federally recognized Indian tribes, without regard to the existence of a reservation for the Tribe or the location of the residence of any member on or near an Indian reservation.

Directs the Tribe, as a condition of receiving recognition, services, and benefits pursuant to this Act, to submit to the Secretary of the Interior a membership roll consisting of the name of each individual enrolled as a member of the Tribe. Requires the Tribe to maintain such membership roll.

Directs the Secretary to acquire, for the benefit of the Tribe, trust title to 200 acres of land within the Tribe's service area to be used for a tribal land base.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medicare Identity Theft Prevention 
Act of 2010''.

SEC. 2. PROHIBITION OF INCLUSION OF SOCIAL SECURITY ACCOUNT NUMBERS ON 
              MEDICARE CARDS.

    (a) In General.--Section 205(c)(2)(C) of the Social Security Act 
(42 U.S.C. 405(c)(2)(C)), as amended by section 1414(a)(2) of the 
Patient Protection and Affordable Care Act (Public Law 111-148), is 
amended by adding at the end the following new clause:
    ``(xi) The Secretary of Health and Human Services, in consultation 
with the Commissioner of Social Security, shall establish cost-
effective procedures to ensure that a social security account number 
(or any derivative thereof) is not displayed, coded, or embedded on the 
Medicare card issued to an individual who is entitled to benefits under 
part A of title XVIII or enrolled under part B of title XVIII and that 
any other identifier displayed on such card is easily identifiable as 
not being the social security account number (or a derivative 
thereof).''.
    (b) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply with respect to Medicare cards issued on and after an 
        effective date specified by the Secretary of Health and Human 
        Services, but in no case shall such effective date be later 
        than the date that is 24 months after the date adequate funding 
        is provided pursuant to subsection (d)(2).
            (2) Reissuance.--Subject to subsection (d)(2), in the case 
        of individuals who have been issued such cards before such 
        date, the Secretary of Health and Human Services--
                    (A) shall provide for the reissuance for such 
                individuals of such a card that complies with such 
                amendment not later than 3 years after the effective 
                date specified under paragraph (1); and
                    (B) may permit such individuals to apply for the 
                reissuance of such a card that complies with such 
                amendment before the date of reissuance otherwise 
                provided under subparagraph (A) in such exceptional 
                circumstances as the Secretary may specify.
    (c) Outreach Program.--Subject to subsection (d)(2), the Secretary 
of Health and Human Services, in consultation with the Commissioner of 
Social Security, shall conduct an outreach program to Medicare 
beneficiaries and providers about the new Medicare card provided under 
this section.
    (d) Report to Congress and Limitations on Effective Date.--
            (1) Report.--Not later than 90 days after the date of the 
        enactment of this Act, the Secretary of Health and Human 
        Services, acting through the Administrator of the Centers for 
        Medicare & Medicaid Services and in consultation with the 
        Commissioner of Social Security, shall submit to Congress a 
        report that includes detailed options regarding the 
        implementation of this section, including line-item estimates 
        of and justifications for the costs associated with such 
        options and estimates of timeframes for each stage of 
        implementation. In recommending such options, the Secretary 
        shall take into consideration, among other factors, cost-
        effectiveness and beneficiary outreach and education.
            (2) Limitation; modification of deadlines.--With respect to 
        the amendment made by subsection (a), and the requirements of 
        subsections (b) and (c)--
                    (A) such amendment and requirements shall not apply 
                until adequate funding is appropriated pursuant to 
                paragraph (3) to implement the provisions of this 
                section, as determined by Congress; and
                    (B) any deadlines otherwise established under this 
                section for such amendment and requirements are 
                contingent upon the receipt of adequate funding (as 
                determined in subparagraph (A)) for such 
                implementation.
        The previous sentence shall not affect the timely submission of 
        the report required under paragraph (1).
            (3) Authorization of appropriations.--
                    (A) In general.--In addition to any amounts made 
                available to the Secretary of Health and Human Services 
                for the Program Management Account of the Centers for 
                Medicare & Medicaid Services for administrative 
                expenses and to the Commissioner of Social Security for 
                administrative expenses, and subject to subparagraph 
                (B), taking into consideration the report submitted 
                under paragraph (1), there are authorized to be 
                appropriated such sums as are necessary to carry out 
                the previous subsections of this section, including 
                section 205(c)(2)(C)(xi) of the Social Security Act, as 
                added by subsection (a), for each of the five fiscal 
                years beginning after the date of submittal of the 
                report under paragraph (1).
                    (B) Limitation.--Such funds are not authorized to 
                be appropriated until after receipt of the report 
                provided under paragraph (1).
[A]:
Medicare Identity Theft Prevention Act of 2010 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to direct the Secretary of Health and Human Services (HHS) to establish cost-effective procedures to ensure that: (1) a Social Security account number (or any derivative) is not displayed, coded, or embedded on the Medicare card issued to an individual entitled to benefits under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act or enrolled under Medicare part B (Supplementary Medical Insurance); and (2) any other identifier displayed on such card is easily identifiable as not being the Social Security account number (or a derivative).