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

[EX Q]: SECTION 1. FINDINGS.

    Congress finds that--
            (1) the historical significance of the 52-mile Going-to-
        the-Sun Road in Glacier National Park, Montana, is recognized 
        by its--
                    (A) listing on the National Register of Historic 
                Places in 1983;
                    (B) designation as a National Historic Engineering 
                Landmark by the American Society of Civil Engineers in 
                1985; and
                    (C) designation as a National Historic Landmark in 
                1997;
            (2) in 1997, recommendations of the Federal Highway 
        Administration concerning, and an engineering study of, the 
        Road verified significant structural damage to the Road has 
        occurred since the Road opened in 1932;
            (3) infrastructure at most of the developed areas in the 
        Park is inadequate for cold-season (fall, winter, and spring) 
        operation, and maintenance backlog needs exist for normal 
        summer operation;
            (4) the Many Glacier Hotel and Lake McDonald Lodge are on 
        the National Register of Historic Places and are National 
        Historic Landmarks;
            (5) other accommodations operated by the concessionaire 
        that have possessory interest and are listed on the National 
        Register of Historic Places are the Rising Sun Motor Inn and 
        Swiftcurrent Motel;
            (6) the historic hotels in the Park, operated under 
        concession agreements with the National Park Service, are 
        essential for public use and enjoyment of the Park;
            (7) visitors to the Park deserve safe hotels in the Park 
        that meet basic needs and expectations;
            (8) the historic hotels in the Park have deteriorated 
        significantly and need substantial repair;
            (9) repairs of the hotels in the Park have been deferred 
        for so long that, absent any changes to the Federal law 
        governing concessionaires and the availability of historic tax 
        credits for up to 39.5 years, the remodeling costs for the 
        hotels exceed the capacity of the hotel concessionaire to 
        finance the repairs with hotel revenues;
            (10) the remodeling costs of Park hotels are so high that 
        the concessionaire will need to finance the cost of those 
        repairs by borrowing the remodeling expenses and repaying them 
        over time out of net hotel income, which by current law is 
        limited to 20-year concession agreements;
            (11) the season of operation for hotels is about 4 months 
        because the developed areas of the Park lack--
                    (A) water, sewer, and fire protection systems that 
                can operate in freezing conditions;
                    (B) building insulation; and
                    (C) heating systems;
            (12) because of many factors, including the high projected 
        costs of remodeling, the relatively short tourist season in the 
        Park, and the requirement that concession agreements may not 
        exceed 20 years, concessionaires are unable to carry out the 
        scope of remodeling that is needed for the hotels in the Park;
            (13) the National Park Service Concessions Management 
        Improvement Act of 1998 (16 U.S.C. 5951 et seq.) is based on 
        sound principles and is achieving its basic purposes, but there 
        appear to be selected instances in which the National Park 
        Service needs additional authority to conduct demonstration 
        projects; and
            (14) a demonstration project is needed to carry out repairs 
        of the historic hotels in the Park.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Committee.--The term ``Committee'' means the Going-to-
        the-Sun Road Citizens' Advisory Committee.
            (2) Park.--The term ``Park'' means Glacier National Park, 
        Montana.
            (3) Road.--The term ``Road'' means Going-to-the-Sun Road, 
        located in the Park.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.

SEC. 3. GOING-TO-THE-SUN ROAD FEASIBILITY STUDY AND REHABILITATION 
              PLAN.

    (a) Feasibility Study.--
            (1) In general.--Not later than June 30, 2001, the 
        Secretary, in consultation with the Committee, shall complete a 
        feasibility study for rehabilitation of the Road.
            (2) Inclusions.--The feasibility study shall include--
                    (A) alternative plans for rehabilitation of the 
                Road, including--
                            (i) a ranking of the feasibility of each 
                        plan;
                            (ii) an estimate of the length of time 
                        necessary to complete each plan;
                            (iii) a description of which mitigation 
                        efforts would be used to preserve resources and 
                        minimize adverse economic effects of each plan;
                            (iv) an analysis of the costs and benefits 
                        of each plan;
                            (v) an estimate of the cost of each plan;
                    (B) an analysis of long-term maintenance needs, 
                standards, and schedules for the Road, alternatives to 
                accomplish the work, maintenance staff needs, and 
                associated cost estimates; and
                    (C) a complete environmental analysis that meets 
                any applicable requirement of--
                            (i) the National Environmental Policy Act 
                        of 1969 (42 U.S.C. 4321 et seq.);
                            (ii) the National Historic Preservation Act 
                        (16 U.S.C. 470 et seq.); and
                            (iii) any other applicable law.
            (3) Submission.--Not later than 30 days after completion of 
        the feasibility study, the Secretary shall submit to the 
        Committee on Resources in the House of Representatives and the 
        Committee on Energy and Natural Resources in the Senate a copy 
        of the study.
    (b) Rehabilitation Plan.--
            (1) In general.--As soon as practicable after completing 
        the study and environmental analysis under subsection (a), the 
        Secretary shall--
                    (A) consider the recommendations of the Committee;
                    (B) make any decision documented in the 
                environmental analysis process; and
                    (C) select and implement a rehabilitation plan for 
                the Road.
            (2) Authorized actions.--In implementing a rehabilitation 
        plan under this subsection, the Secretary may--
                    (A) use funds to--
                            (i) rehabilitate the Road; and
                            (ii) carry out transportation system 
                        improvements or impact mitigation activities 
                        outside the Park, if recommended in the 
                        feasibility study and by the Committee; and
                    (B) seek funding for any long-term maintenance 
                needs identified in the feasibility study.
            (3) Authorization of appropriations.--There is authorized 
        to be appropriated to the Secretary to implement the 
        rehabilitation plan (including the cost of any necessary 
        environmental or cultural documentation and monitoring), 
        $200,000,000.
    (c) Continuation of Maintenance.--Nothing in this section affects 
the duty of the Secretary to continue the program in effect on the day 
before the date of the enactment of this Act to preserve, maintain, and 
address safety concerns relating to the Road.

SEC. 4. MAINTENANCE AND UPGRADE OF UTILITY
              SYSTEMS.

    (a) In General.--As soon as practicable after funds are made 
available under this section, the Secretary shall begin the upgrade and 
continue the maintenance of utility systems that serve the Park and 
facilities relating to the Park.
    (b) Authorization of Appropriations.--There is authorized to be 
appropriated to the Secretary to carry out this section, $20,000,000.

SEC. 5. HOTEL REHABILITATION.

    (a) Competitive Leases of Property.--Notwithstanding section 3(k) 
of Public Law 91-383 (commonly known as the ``National Park System 
General Authorities Act'') (16 U.S.C. 1a-2) or any other provision of 
law, subject to subsection (b), the Secretary may enter into a 
competitive lease of Federal property in the Park under which a lessee 
may provide visitor services to visitors to the area.
    (b) Mandatory Conditions of Leases.--
            (1) In general.--The Secretary shall enter into a lease 
        under subsection (a) only after determining that the provision 
        of visitor services--
                    (A) is necessary and appropriate for the 
                accommodation of visitors to the Park, taking into 
                consideration the value of providing additional visitor 
                services (including conference facilities) for groups 
                of visitors in the early spring and late fall months, 
                especially as those additional services may provide 
                extra revenue needed to finance improvements for the 
                historic hotels in Glacier National Park; and
                    (B) is consistent with section 402 of the National 
                Park Service Concessions Management Improvement Act of 
                1998 (16 U.S.C. 5952).
            (2) Terms and conditions.--The Secretary shall include in a 
        lease under this subsection appropriate terms and conditions to 
        ensure, to the maximum extent practicable, that--
                    (A) any visitor service provided is--
                            (i) adequate; and
                            (ii) available at a reasonable rate--
                                    (I) to be approved by the Secretary 
                                in accordance with section 406 of the 
                                National Park Service Concessions 
                                Management Improvement Act of 1998 (16 
                                U.S.C. 5951 et seq.); and
                                    (II) that may be at such a level as 
                                to allow any investment in capital 
                                improvements for visitor services to be 
                                recovered within a reasonable amount of 
                                time by the concessionaire that 
                                financed the improvements;
                    (B) the leased property will be properly maintained 
                by the lessee, and, with respect to historic property 
                that may be leased, preserved, and maintained in a 
                manner consistent with the historic character of the 
                property, as determined by the Secretary; and
                    (C) assure the lessee of adequate protection 
                against any loss of investment in an improvement to 
                real property that the lessee may make to the leased 
                property (including an obligation of the United States 
                to compensate the lessee for any loss of investment in 
                an improvement to real property in any circumstances 
                that the Secretary determines to be prudent).
    (c) Leasehold Surrender Value.--In any contract for improvements, 
the Secretary shall recognize the leasehold surrender value of any 
existing lease that the Secretary may require to be surrendered in any 
action that is associated with approving an improvement to visitor 
services under this section.
[EX A]: Directs the Secretary to upgrade and continue the maintenance of utility systems which service the Park and its related facilities. Authorizes appropriations.
Authorizes the Secretary to enter into competitive leases of federally-owned property in the Park under which the lessee will be authorized to provide visitor services (including a hotel), subject to specified conditions.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Energy and Water Research 
Integration Act''.

SEC. 2. ENERGY AND WATER RESEARCH AND ASSESSMENT.

    (a) In General.--The Secretary of Energy shall assess each of the 
energy research, development, and demonstration programs and projects 
of the Department of Energy and identify those programs and projects 
into which it is appropriate to integrate water considerations. In 
carrying out this section the Secretary shall, as appropriate--
            (1) seek to advance energy and energy efficiency 
        technologies and practices that would--
                    (A) minimize freshwater withdrawal and consumption;
                    (B) increase water use efficiency; and
                    (C) utilize nontraditional water sources with 
                efforts to improve the quality of that water;
            (2) consider the effects climate variability and change may 
        have on water supplies and quality for energy generation and 
        fuel production; and
            (3) improve understanding of the energy required to provide 
        water supplies and the water required to provide reliable 
        energy supplies throughout the United States.
    (b) Strategic Plan.--
            (1) In general.--Not later than 6 months after the date of 
        enactment of this Act, the Secretary of Energy shall develop a 
        Strategic Plan (in this section referred to as the ``Strategic 
        Plan'') outlining the research, development, and demonstration 
        needs for the programs and projects identified under subsection 
        (a), in accordance with subsections (a) through (c) of this 
        section, as appropriate.
            (2) Milestones and specific considerations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall evaluate 
        and, as appropriate, establish technical milestones for--
                    (A) new advanced cooling technologies for energy 
                generation and fuel production technologies;
                    (B) performance improvement of existing cooling 
                technologies and cost reductions associated with using 
                those technologies;
                    (C) innovative water reuse, recovery, and treatment 
                in energy generation and fuel production;
                    (D) technology development for carbon capture and 
                storage systems that utilize efficient water use design 
                strategies;
                    (E) technologies that are life-cycle cost 
                effective;
                    (F) systems analysis and modeling of issues 
                relating to the energy required to provide water 
                supplies and the water required to provide reliable 
                energy supplies throughout the United States;
                    (G) technologies to treat and utilize produced 
                waters discharged from oil, natural gas, coalbed 
                methane, and mining activities;
                    (H) advanced materials for the use of 
                nontraditional water sources for energy generation and 
                fuel production;
                    (I) biomass production and utilization and the 
                impact on hydrologic systems;
                    (J) technologies that reduce impacts on water from 
                energy resource development;
                    (K) increases in energy efficiency of water 
                distribution and collection systems;
                    (L) technologies for energy generation from water 
                distribution and collection systems; and
                    (M) any other area of the energy-water nexus that 
                the Secretary considers appropriate.
            (3) Interagency collaboration and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall, where 
        appropriate, work collaboratively with other Federal agencies 
        operating related programs and avoid duplication.
            (4) Intra-agency coordination and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall 
        coordinate and avoid duplication of activities across programs 
        and projects of the Department of Energy, including with those 
        of the National laboratories.
            (5) Relevant information and recommendations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall consider 
        and incorporate, as appropriate, relevant information and 
        recommendations, including those of the National Water 
        Availability and Use Assessment Program under section 9508(d) 
        of the Omnibus Public Land Management Act of 2009 (42 U.S.C. 
        10368(d)).
            (6) Nongovernmental participation.--In carrying out the 
        development and updating of the Strategic Plan in accordance 
        with this subsection, the Secretary shall consult and 
        coordinate with a diverse group of representatives from 
        research and academic institutions and industry who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
            (7) Submission to congress.--Not later than 9 months after 
        the date of enactment of this Act, the Secretary shall submit 
        to Congress the Strategic Plan.
            (8) Updating the strategic plan.--Not later than 3 years 
        after the date of enactment of this Act, the Secretary shall 
        utilize relevant information produced by Federal Government 
        agencies, academia, and industry to update the Strategic Plan, 
        and submit a report to Congress describing the changes from the 
        initial Strategic Plan.
    (c) Implementation.--
            (1) In general.--The Secretary of Energy shall implement 
        the Strategic Plan, as appropriate, in carrying out energy 
        research, development, and demonstration programs of the 
        Department of Energy.
            (2) Application to projects.--Not later than 3 months after 
        the submission of the report to Congress in subsection (b)(7)), 
        the Secretary shall as appropriate apply the Strategic Plan to 
        projects--
                    (A) identified as the most energy and water 
                intensive; and
                    (B) with the most potential to achieve the purposes 
                of this section.
            (3) Delay or disruption.--In carrying out this subsection, 
        the Secretary shall ensure that no program or project of the 
        Department is unnecessarily delayed or disrupted.
    (d) Reports.--Not later than 2 years after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Secretary 
shall transmit to Congress a report on its findings and activities 
under this section.
    (e) Additional Activities.--The Secretary may provide for such 
additional research, development, and demonstration activities as may 
be appropriate to integrate water considerations into the research, 
development, and demonstration activities of the Department as 
described in subsection (a).
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$60,000,000 for each of the fiscal years 2011 through 2015.

SEC. 3. ENERGY-WATER ARCHITECTURE COUNCIL.

    (a) In General.--The Secretary of Energy, in coordination with 
other relevant Federal agencies, shall establish an Energy-Water 
Architecture Council to promote and enable improved energy and water 
resource data collection, reporting, and technological innovation. The 
Council shall consist of--
            (1) representation from each Federal agency that conducts 
        research related to energy and water resource data; and
            (2) non-Federal members, including representatives of 
        research and academic institutions and industry, who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
    (b) Functions.--The Council shall--
            (1) make recommendations on the development of data 
        collection and data communication standards and protocols to 
        agencies and entities currently engaged in collecting the data 
        for the energy required to provide water supplies and the water 
        required to provide reliable energy supplies throughout the 
        United States;
            (2) recommend ways to make improvements to Federal water 
        use data to increase understanding of trends in energy 
        generation and fuel production;
            (3) recommend best practices for utilizing information from 
        existing monitoring networks to provide nationally uniform 
        water and energy use and infrastructure data; and
            (4) conduct annual technical workshops, including at least 
        one regional workshop annually, to facilitate information 
        exchange among Federal, State, and private sector experts on 
        technologies that encourage the conservation and efficient use 
        of water and energy.
    (c) Reports.--Not later than 1 year after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Council, 
through the Secretary of Energy, shall transmit to the Congress a 
report on its findings and activities under this section.
    (d) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$5,000,000 for each of the fiscal years 2011 through 2015.

SEC. 4. LIMITATION ON FEDERAL REGULATIONS.

    Nothing in this Act shall be construed to allow the establishment 
of regulations by the Federal Government that would infringe or impair 
the use of water by State, tribal, or local governments.

SEC. 5. MANDATES.

    Nothing in this Act shall be construed to require State, tribal, or 
local governments to take any action that may result in an increased 
financial burden to such governments by restricting the use of water by 
such governments.

SEC. 6. COORDINATION AND NONDUPLICATION.

    To the maximum extent practicable, the Secretary of Energy shall 
coordinate activities under this Act with other programs of the 
Department of Energy and other Federal research programs.

            Passed the House of Representatives December 1, 2009.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.
[EX A]: Energy and Water Research Integration Act - (Sec. 2) Directs the Secretary of Energy to identify each of the Department of Energy's (DOE's) energy research, development, and demonstration programs and projects into which it is appropriate to integrate water considerations. Requires the Secretary to: (1) seek to advance energy and energy efficiency technologies and practices that would minimize freshwater withdrawal and consumption, increase water use efficiency, and utilize nontraditional water sources with efforts to improve water quality; and (2) consider the effects climate variability and change may have on water supplies and quality for energy generation and fuel production; and (3) improve understanding of the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States.

Requires the Secretary to develop, submit to Congress within nine months, and update every three years a Strategic Plan outlining the research, development, and demonstration needs of such programs and projects. Requires the Secretary to evaluate and establish technical milestones for: (1) new advanced cooling technologies for energy generation and fuel production technologies; (2) performance improvement and cost reductions of cooling technologies; (3) innovative water reuse, recovery, and treatment in energy generation and fuel production; (4) technology development for carbon capture and storage systems that utilize efficient water use design strategies; (5) technologies that are life-cycle cost effective; (6) systems analysis and modeling of issues relating to the energy required to provide water supplies and the water required to provide reliable energy supplies; (7) technologies to treat and utilize produced waters discharged from oil, natural gas, coal-bed methane, and mining activities; (8) advanced materials for the use of nontraditional water sources for energy generation and fuel production; (9) biomass production and utilization and the impact on hydrologic systems; (10) technologies that reduce impacts on water from energy resource development; (11) increases in energy efficiency of water distribution and collection systems; and (12) technologies for energy generation from such systems.

 Requires the Secretary to: (1) implement the Strategic Plan in carrying out DOE energy research, development, and demonstration programs; and (2) report to Congress every two years on findings and activities under this Act. Authorizes appropriations.

(Sec. 3) Directs the Secretary to establish an Energy-Water Architecture Council to promote and enable improved energy and water resource data collection, reporting, and technological innovation. Requires the Council to: (1) make recommendations on the development of data collection and communication standards and protocols to entities engaged in collecting data for the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States; (2) recommend ways to make improvements to federal water use data to increase understanding of trends in energy generation and fuel production; (3) recommend best practices for utilizing information from monitoring networks to provide nationally uniform water and energy use and infrastructure data; and (4) conduct annual technical workshops to facilitate information exchange among federal, state, and private sector experts on technologies that encourage the conservation and efficient use of water and energy.

(Sec. 4) Provides that nothing in this Act shall be construed to: (1) allow the establishment of regulations by the federal government that would infringe or impair the use of water by state, tribal, or local governments; and (2) require state, tribal, or local governments to take any action that may result in an increased financial burden by restricting their water use.

(Sec. 6) Directs the Secretary to coordinate activities under this Act with other DOE programs and other federal research programs.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Tax Equity Act of 2007''.

SEC. 2. FINDINGS AND DECLARATIONS OF POLICY.

    (a) Findings.--Congress makes the following findings:
            (1) The United States largely relies on a direct tax 
        system, whereas 137 countries currently employ one particular 
        form of indirect tax known as value-added taxes (VAT) as well 
        as direct taxes. The worldwide VAT tax average in 2005 was 15.7 
        percent, and in countries of the European Union it ranges 
        between 15 and 25 percent.
            (2) Under the rules of the World Trade Organization (WTO), 
        direct taxes, such as corporate income taxes, if rebated or 
        refunded upon the export of goods are viewed as export 
        subsidies and prohibited on most goods and are at least 
        potentially actionable on all goods. However, indirect taxes, 
        such as sales taxes and VAT, may be rebated or refunded upon 
        the export of goods and such rebate or refund is not defined as 
        constituting a subsidy and hence is not actionable under WTO 
        rules.
            (3) At present, there are no WTO rules on subsidies as 
        applied to trade in services. However, a number of countries 
        currently impose taxes on the import of services and exempt or 
        rebate or refund taxes upon the export of services, to the 
        disadvantage of United States services providers.
            (4) The disparate treatment of border taxes detrimentally 
        affects United States agricultural producers, manufacturers, 
        and service providers in that--
                    (A) refunds of indirect taxes effectively act as 
                export subsidies to foreign exporters; and
                    (B) United States exporters are subject to double 
                taxation, by paying direct taxes on domestic production 
                in the United States and having their exported product 
                or service face a border tax in the importing country 
                consisting of indirect taxes.
            (5) The disparate treatment of border taxes results in a 
        large monetary disadvantage to United States exporters, 
        estimated to equal $93 billion on goods and $47 billion on 
        services. Moreover, since remission of VAT by foreign countries 
        equates to approximately $201 billion in export subsidies on 
        goods exported to the United States and another $38 billion on 
        services exported to the United States, United States 
        producers, in total, suffer an artificial disadvantage of up to 
        $294,000,000,000 on trade in goods and $85,000,000,000 on trade 
        in services.
            (6) For more than 40 years, United States businesses have 
        complained of border tax inequity and, since 1968, prior United 
        States Administrations and Congresses have sought to resolve 
        it.
            (7) Congress has repeatedly recognized the prejudicial 
        effect of the disparate treatment of border taxes with respect 
        to goods and has directed the United States to seek a 
        negotiated solution:
                    (A) In passing the Trade Act of 1974 (19 U.S.C. 
                2101 et seq.), Congress sought ``revision of GATT 
                articles with respect to the treatment of border 
                adjustments for international taxes to redress the 
                disadvantage to countries relying primarily on direct 
                rather than indirect taxes for revenue needs.''.
                    (B) In section 1101(b)(16) of the Omnibus Trade and 
                Competitiveness Act of 1988 (19 U.S.C. 2901(b)(16) and 
                section 2102(b)(15) of Bipartisan Trade Promotion 
                Authority Act of 2002 (19 U.S.C. 3802(b)(15)), Congress 
                declared that a principal trade negotiating objective 
                of the United States is to obtain a revision of WTO 
                rules with respect to the treatment of border taxes in 
                order to redress the disadvantage to countries relying 
                primarily on direct taxes for revenue rather than 
                indirect taxes.
            (8) The disparate treatment of border taxes is arbitrary, 
        inequitable, causes economic distortions based only on the type 
        of tax system used by a country, and is a primary obstacle to 
        more balanced trade relations between the United States and its 
        major trading partners.
    (b) Declarations of Policy.--Congress declares the following:
            (1) It is critically necessary that the issue of border 
        taxes be addressed and resolved in WTO negotiations, whether in 
        the ongoing Doha Development Round of WTO negotiations or 
        subsequent WTO negotiations.
            (2) If such WTO negotiations fail to achieve the United 
        States trade negotiating objective of revising WTO rules with 
        respect to the treatment of border taxes in order to redress 
        the disadvantage to countries relying primarily on direct taxes 
        for revenue rather than indirect taxes, then effective action 
        through legislation is warranted given the massive and 
        inequitable distortions to trade that United States 
        agricultural producers, manufacturers, and service providers 
        face as a result of border taxes.

SEC. 3. REPORT ON RESULTS OF WTO NEGOTIATIONS TO REVISE WTO RULES 
              REGARDING BORDER TAXES.

    (a) Report Required.--Not later than 60 days after the completion 
of WTO negotiations, or by January 1, 2009, whichever occurs first, the 
United States Trade Representative shall submit to Congress a report 
certifying whether or not each of the United States trade negotiating 
objectives regarding border tax treatment, as specified in subsection 
(b), has been met as a result of such negotiations.
    (b) U.S. Trade Negotiating Objectives Regarding Border Tax 
Treatment Specified.--The United States trade negotiating objectives 
regarding border tax treatment specified in this subsection are the 
following:
            (1) With respect to trade in goods, the revision of WTO 
        rules with respect to the treatment of border adjustments for 
        internal taxes to redress the disadvantage to countries relying 
        primarily on direct taxes for revenue rather than indirect 
        taxes, as provided for in section 2102(b)(15) of Bipartisan 
        Trade Promotion Authority Act of 2002 (19 U.S.C. 3802(b)(15)).
            (2) With respect to trade in services--
                    (A) the elimination of the disadvantage in trade in 
                services that exists for countries relying primarily on 
                direct taxes that are not adjusted at the border rather 
                than indirect taxes that are adjusted at the border; 
                and
                    (B) the revision of WTO rules regarding trade in 
                services to ensure that such rules do not result in 
                disparate treatment of border adjustments for internal 
                taxes based on the direct or indirect nature of such 
                taxes.
    (c) Definition.--In this section, the terms ``WTO negotiations'' 
and ``negotiations'' mean the ongoing Doha Development Round of World 
Trade Organization negotiations or subsequent WTO negotiations that may 
result in revisions to WTO rules to meet the United States trade 
negotiating objectives regarding border tax treatment, as specified in 
subsection (b).

SEC. 4. TAX ON IMPORTS FROM FOREIGN COUNTRIES WITH AN INDIRECT TAX 
              SYSTEM.

    Subtitle D of the Internal Revenue Code (26 U.S.C. 4461 et seq.) is 
amended by adding at the end the following new subchapter G:

``Subchapter G--Tax on Imports From Foreign Countries With An Indirect 
                               Tax System

``Sec. 4491. Imposition of tax.

``SEC. 4491. IMPOSITION OF TAX.

    ``(a) General Rule.--There is hereby imposed a tax on imports of 
goods and services from any foreign country that employs an indirect 
tax system and grants rebates of indirect taxes paid on goods or 
services exported from that country.
    ``(b) Amount of Tax.--The amount of the tax imposed by subsection 
(a) on an imported good or service shall be an amount equal to the 
excess of--
            ``(1) the indirect taxes that are rebated or not paid on 
        the good or service upon its export, over
            ``(2) any indirect taxes imposed on the good or service at 
        the border of the United States.
    ``(c) Liability and Time of Imposition of Tax.--
            ``(1) Liability.--The tax imposed by subsection (a) on a 
        good or service shall be paid by the importer of such good or 
        service.
            ``(2) Time of imposition.--The tax imposed by subsection 
        (a) shall be imposed on imports at the time of entry.
    ``(d) Period of Applicability.--The tax imposed by subsection (a) 
shall apply during the period beginning as prescribed in section 
6(a)(1) of the Border Tax Equity Act of 2007 and ending on the date on 
which the United States Trade Representative certifies to Congress that 
the United States trade negotiating goals of equitable border tax 
treatment have been met.
    ``(e) Special Account.--The tax on imports under subsection (a) 
shall be collected by the Bureau of Customs and Border Protection and 
deposited into a special account. This special account shall be the 
source of payments to qualified United States exporters under section 
314(b) of the Tariff Act of 1930.
    ``(f) Definitions.--For purposes of this subchapter--
            ``(1) Secretary.--The term `Secretary' means the Secretary 
        of Homeland Security.
            ``(2) Importer.--The term `importer' means--
                    ``(A) as such term relates to imports of goods, one 
                of the parties eligible to file the required customs 
                entry documentation or information pursuant to section 
                484(a)(2)(B) of the Tariff Act of 1930 (19 U.S.C. 
                1484(a)(2)(B)), and
                    ``(B) as such term relates to imports of services, 
                the importer of the service as defined by the Secretary 
                in rules and regulations promulgated under this 
                subchapter.
            ``(3) Time of entry.--The term `time of entry' means--
                    ``(A) as relates to imports of goods, the time 
                generally specified in section 484(a)(2)(A) of the 
                Tariff Act of 1930 (19 U.S.C. 1484(a)(2)(A)) and 
                prescribed in regulations (19 C.F.R. 141.68), and
                    ``(B) as relates to imports of services, the time 
                specified by the Secretary in rules and regulations 
                promulgated under this subchapter.
            ``(4) Indirect tax system and grants rebates of indirect 
        taxes.--A foreign country employs an indirect tax system and 
        grants rebates of indirect taxes paid on goods or services 
        exported from that country if such country imposes indirect 
        taxes (including sales taxes and value-added taxes (VAT)) on 
        goods or services, and permits a rebate of such indirect taxes 
        paid on goods or services exported from such country.
            ``(5) Value-added taxes (vat).--The term `value-added 
        taxes' means an indirect general consumption tax that is levied 
        by the exporting country on the value added to goods and 
        services in that country at multiple stages of the production 
        and supply chain. This type of tax is also referred to as a 
        goods and services tax (GST).
    ``(g) Regulations.--The Secretary may prescribe such rules and 
regulations as are necessary to carry out this section.''.

SEC. 5. PAYMENTS TO UNITED STATES EXPORTERS TO NEUTRALIZE 
              DISCRIMINATORY EFFECT OF BORDER TAXES IMPOSED BY 
              IMPORTING COUNTRIES.

    Part II of title III of the Tariff Act of 1930 (19 U.S.C. 1305 et 
seq.) is amended by inserting after section 313 the following:

``SEC. 314. PAYMENTS TO UNITED STATES EXPORTERS TO NEUTRALIZE 
              DISCRIMINATORY EFFECT OF BORDER TAXES IMPOSED BY 
              IMPORTING COUNTRIES.

    ``(a) Payments Required.--
            ``(1) In general.--Upon exportation of goods or services 
        from the United States to any foreign country that employs an 
        indirect tax system and imposes or applies indirect taxes on 
        imports of goods or services at the border, the Secretary of 
        Homeland Security, acting through the Commissioner of the 
        Bureau of Customs and Border Protection, shall, if requested by 
        the exporter, pay to the exporter an amount equal to the amount 
        of indirect taxes that the importing foreign country imposes or 
        applies at the border to such goods or services, minus any 
        United States taxes paid on such goods or services that have 
        been rebated or refunded upon exportation.
            ``(2) Information to be included in request.--An exporter 
        who requests a payment under paragraph (1) shall, in such 
        request, identify the indirect taxes imposed by the importing 
        foreign country and present proof of the payment of such taxes 
        to the importing foreign country's authorities within a 
        reasonable period of time after exportation of the goods or 
        services.
    ``(b) Source of Payments.--
            ``(1) Special account.--The payments required under 
        subsection (a) shall be paid from amounts contained in the 
        special account authorized under section 4491(e) of the 
        Internal Revenue Code of 1986.
            ``(2) Appropriation of additional amounts.--To the extent 
        that, at any time, amounts contained in the special account 
        described in paragraph (1) are inadequate to make payments 
        required under subsection (a), there are hereby appropriated, 
        out of any money in the Treasury of the United States not 
        otherwise appropriated, such sums as may be necessary for such 
        purpose.
    ``(c) Period of Applicability.--The requirement to make payments 
under subsection (a) shall apply during the period beginning as 
prescribed in subsection (a)(2) or (b) of section 6 of the Border Tax 
Equity Act of 2007, as the case may be, and ending on the date on which 
the United States Trade Representative certifies to Congress that each 
of the United States trade negotiating goals regarding border tax 
treatment have been met.
    ``(d) Regulations.--The Secretary of Homeland Security is 
authorized to prescribe such rules and regulations as are necessary to 
carry out the provisions of this section.
    ``(e) Definitions.--In this section:
            ``(1) Indirect tax system and imposes or applies indirect 
        taxes on imports of goods or services at the border.--A foreign 
        country employs an indirect tax system and imposes or applies 
        indirect taxes on imports of goods or services at the border if 
        such country imposes indirect taxes (including sales taxes and 
        value-added taxes (VAT)) on goods or services, and imposes or 
        applies such indirect taxes on imports of goods or services at 
        the border
            ``(2) Value-added taxes (vat).--The term `value-added 
        taxes' means an indirect general consumption tax that is levied 
        by the exporting country on the value added to goods and 
        services in that country at multiple stages of the production 
        and supply chain. This type of tax is also referred to as a 
        goods and services tax (GST).''.

SEC. 6. EFFECTIVE DATES.

    (a) General Effective Date.--If, pursuant to subsection (a) of 
section 3 of this Act, the United States Trade Representative fails to 
certify to Congress by the dates specified in such subsection that each 
of the United States trade negotiating objectives regarding border tax 
treatment described in subsection (b) of such section has been met as a 
result of WTO negotiations, then--
            (1) section 4491 of the Internal Revenue Code of 1986, as 
        added by section 4 of this Act, shall take effect 90 days after 
        such date; and
            (2) subject to subsection (b), section 314 of the Tariff 
        Act of 1930, as added by section 5 of this Act, shall take 
        effect 120 days after such date.
    (b) Earlier Effective Date for Exports of Services.--
            (1) In general.--If, pursuant to subsection (a) of section 
        3 of this Act, the United States Trade Representative fails to 
        certify to Congress by January 1, 2008, that each of the United 
        States trade negotiating objectives regarding border tax 
        treatment described in subsection (b) of such section has been 
        met as a result of WTO negotiations, then section 314 of the 
        Tariff Act of 1930, as added by section 5 of this Act, shall 
        take effect on January 1, 2008, with respect to exports of 
        services from the United States as described in section 314 of 
        the Tariff Act of 1930.
            (2) Appropriation of amounts.--There are hereby 
        appropriated, out of any money in the Treasury of the United 
        States not otherwise appropriated, such sums as may be 
        necessary for making payments with respect to exports of 
        services from the United States in accordance with section 314 
        of the Tariff Act of 1930, as added by section 5 of this Act, 
        until such time as the special account authorized under 
        subsection (e) of section 4491 of the Internal Revenue Code of 
        1986, as added by section 4 of this Act, is established and 
        amounts contained in the special account are adequate to make 
        such payments.
[EX A]:
Border Tax Equity Act of 2007 - Requires the United States Trade Representative (USTR) to submit to Congress a report certifying whether or not U.S. objectives to revise World Trade Organization (WTO) rules on border tax treatment of goods and services from countries with indirect tax systems have been met in WTO negotiations.

Amends the Internal Revenue Code to: (1) impose a tax on imports of goods and services from any country with an indirect tax system and deposits taxes so collected into a special account; and (2) upon request of a U.S. exporter, grant a rebate to such exporter from such account of indirect taxes paid. Imposes such requirements if the USTR fails to certify to Congress that U.S. objectives have been met.