114 S3160 IS: Securing our Secrets Act
U.S. Senate
2016-07-12
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		II
		114th CONGRESS2d Session
		S. 3160
		IN THE SENATE OF THE UNITED STATES

			July 12, 2016
			Mr. Perdue (for himself, Mr. Sasse, Mr. Isakson, and Mr. Risch) introduced the following bill; which was read twice and referred to the Committee on Foreign Relations

		A BILL
		To require all Department of State employees to  use Department-managed email accounts and
			 telephonic systems for all work-related electronic communications, to
			 require the Secretary of State to submit an annual report to Congress on
			 any security violations within the Department, to provide training to
			 Department of State employees on the rules and procedures governing the
			 appropriate handling of classified information, to reform the process for
			 identifying and archiving classified information, and for other purposes.

		1.Short title
 This Act may be cited as the Securing our Secrets Act or the SOS Act.
 2.DefinitionsIn this Act: (1)Appropriate congressional committeesThe term appropriate congressional committees means—
 (A)the Committee on Foreign Relations of the Senate; (B)the Select Committee on Intelligence of the Senate;
 (C)the Committee on Foreign Affairs of the House of Representatives; and (D)the Permanent Select Committee on Intelligence of the House of Representatives.
 (2)DepartmentThe term Department means the Department of State. (3)Infraction; violationThe terms infraction and violation have the meanings given such terms in section 6.1 of Executive Order 13526 (2009).
 (4)Inspector generalThe term Inspector General means the Inspector General for the Department of State and the Broadcasting Board of Governors.
 (5)Intelligence communityThe term intelligence community has the meaning given that term in section 3(4) of the National Security Act of 1947 (50 U.S.C. 3003(4)).
 (6)SecretaryThe term Secretary means the Secretary of State. 3.Use of nongovernmental information systems (a)In generalBeginning not later than 30 days after the date of the enactment of this Act, employees of the Department may only use, for all electronic communications related to their work for the Department—
 (1)email accounts on state.gov that are owned and managed by the Department; (2)telephonic systems that are owned and managed by the Department; or
 (3)other electronic communications systems owned and managed by the Department or another appropriate Federal agency, whenever such systems are available.
				(b)Certification and reporting
 (1)CertificationExcept as provided in paragraphs (2) and (3), not later than 90 days after the date of the enactment of this Act, and annually thereafter, the Secretary shall certify in writing to the appropriate congressional committees that all employees of the Department have been provided with access to electronic communications systems described in subsection (a).
 (2)ReportingIf the Secretary cannot make the certification described in paragraph (1), the Secretary shall submit a report to the appropriate congressional committees that identifies—
 (A)the number of employees of the Department who lack access to electronic communications systems described in subsection (a);
 (B)the reasons for such lack of access; (C)the steps that have been taken to ensure that such employees obtain and maintain such access on a reliable basis; and
 (D)the steps that have been taken to ensure that work-related electronic communications by such employees are appropriately recorded, archived, and reviewed for the potential presence of classified information.
 (3)WaiverOn a case by case basis, the Secretary of State may waive the requirements under subsection (a) for one employee, or a group of up to 10 employees, if, not later than 7 days after granting such waiver, the Secretary—
 (A)certifies in writing to the appropriate congressional committees that— (i)such waiver is in the foreign policy or national security interest of the United States; and
 (ii)all work-related written communications generated by or processed on nongovernmental systems by employees subject to such waiver will be appropriately archived in accordance with chapters 21, 29, 31, and 33 of title 44, United States Code (commonly referred to as the Federal Records Act) and all related rules, regulations, guidance, and executive orders; and
 (B)provides a written justification for such waiver to the appropriate congressional committees. (4)Limitations (A)DurationWaivers issued pursuant to paragraph (3) shall be valid for up to 180 days, but may be reissued by the Secretary in accordance with the requirements under paragraph (3).
 (B)Multiple waiversThe Secretary may issue multiple waivers under paragraph (3) if each waiver is consistent with the certification and the accompanying justification.
 (5)AccountabilityNot later than 90 days after the date of the enactment of this Act, the Inspector General shall develop and implement an oversight plan designed to determine, to the greatest extent practicable, whether the Secretary and all other employees of the Department are in full compliance with the requirements under this section.
				4.Report on security reviews and violations
 (a)In generalNot later than 90 days after the date of the enactment of this Act, and annually thereafter, the Secretary shall submit a report to the appropriate congressional committees that details every security violation, including the unauthorized transfer of marked or unmarked classified information into documents, electronic media or systems, electronic transmissions, or other records or storage not certified for the handling, storage, or transmittal of such information, that occurred during the most recently completed fiscal year.
 (b)ContentsThe report required under subsection (a) shall include, for each security violation identified in the report—
 (1)the name and title of the employee responsible for the violation; (2)the date of the violation;
 (3)a description of the violation, including whether or not there is any indication that classified information was compromised;
 (4)the statute, rule, executive order, or regulation that was violated; and (5)a description of actions taken by officials of the Department in response to the violation, including—
 (A)any disciplinary action taken or criminal referral made against the employee involved; and (B)any remedial training administered to the employee involved or to other employees of the Department; and
 (6)if the employee responsible for the violation had committed one or more additional security violations during the prior 10 years and the Secretary did not terminate the employee or request the Federal Bureau of Investigations to review the violation, a justification for failing to take such actions.
 (c)Privacy Act protectionsThe report required under subsection (a)— (1)may not be made public by the Department; and
 (2)shall be transmitted in such a manner so as to prevent the public dissemination of any information protected under the Privacy Act of 1974 (5 U.S.C. 552a et seq.).
				5.Classified information spillage
 (a)Detection of classified information spillageThe Secretary shall appoint appropriate officials of the Bureau of Diplomatic Security to receive training, in coordination with the Office of the Director of National Intelligence, in the recognition of classified information spillage.
 (b)Randomized sampling To detect spillageEach quarter, the officials appointed pursuant to subsection (a) shall— (1)collect statistically valid random samples of emails sent by or received from employees of the Department who hold a security clearance granting them authorized access to information classified at the level of Secret or above; and
 (2)use such randomized sampling, in accordance with the training received under subsection (a), to detect classified information spillage as part of the Department’s program for safeguarding classified information.
 (c)AccountabilityThe Inspector General shall— (1)audit the work described in subsection (b); and
 (2)include the findings of such audits in the semiannual reports submitted to the appropriate congressional committees.
				6.Remedial training
 (a)Emergency refresher trainingNot later than 180 days after the date of the enactment of this Act, the Secretary shall certify in writing to the appropriate congressional committees that all personnel of the Department who possess security clearances have completed the emergency refresher training described in subsection (b).
 (b)ContentsThe Secretary shall require all personnel of the Department who possess security clearances to complete emergency refresher training on the rules and procedures governing the appropriate handling of classified information, including—
 (1)applicable rules and procedures governing— (A)the receipt, handling, and transmission of classified information by electronic means, including telephonic, text message, facsimile, and email communications;
 (B)derivative classification, and the imperative of continuing to safeguard classified information when drawing upon such information in the creation of secondary documents or other communications;
 (C)the receipt, handling, and transmission of foreign government information (as defined in section 6.1(s) of Executive Order 13526 (2009)), and the requirements set forth in sections 1.1(d) and 4.1(h) of such executive order;
 (D)the review and processing of requests for information under section 552 of title 5, United States Code (commonly known as the Freedom of Information Act);
 (E)challenges to classification status, including section 1.8 of Executive Order 13526 (2009); and (F)the continued protection of classified information that has been disclosed without authorization, including the requirement under section 1.1(c) of Executive Order 13526 (2009) that [c]lassified information shall not be declassified automatically as a result of any unauthorized disclosure of identical or similar information;
 (2)the requirement under section 5.4 of Executive Order 13526 (2009) that the Secretary— (A)demonstrate personal commitment and commit senior management to the successful implementation of the program established under this order;
 (B)commit necessary resources to the effective implementation of programs for the handling and protection of classified information; (C)ensure that agency records systems are designed and maintained to optimize the appropriate sharing and safeguarding of classified information;
 (D)designate a senior agency official to direct and administer the program,; and (E)include the designation and management of classified information as a critical element or item to be evaluated in personnel performance evaluations;
 (3)a list and clear explanation of the penalties provided for violations of applicable rules and procedures governing the topics described in paragraphs (1) and (2); and
 (4)a signed certification by the employee receiving such retraining that he or she— (A)has received such training;
 (B)has read and understands the rules, procedures, and penalties described in paragraphs (1) through (3);
 (C)understands the grave responsibilities entailed by the privilege of being given access to national security information; and
 (D)undertakes under penalty of all applicable laws, regulations, and policies not to violate any of such rules and procedures.
 (c)PrioritizationThe Secretary shall prioritize the emergency refresher training described in subsection (b) in the following order:
 (1)Employees possessing security clearances at the Top Secret/Sensitive Compartmented Information level.
 (2)Employees cleared for Top Secret information and below. (3)Employees cleared for Secret information and below.
 (4)Employees only cleared for Confidential information. (d)WaiverThe Secretary may delay the administration of the emergency refresher training described in subsection (b) for any specific employee or group of employees, up to the level of an individual office, for a period of up to 30 days if the Secretary—
 (1)determines that the critical foreign policy interests of the United States require such a delay; and
 (2)provides the appropriate congressional committees with written notice of such delay and an explanation of the need for such delay.
 (e)Applicable rules and procedures definedIn this section, the term applicable rules and procedures means— (1)any applicable Federal statute;
 (2)all the requirements set forth on the topic in question by Executive Order 13526 (2009); (3)any other current executive order dealing with the handling of classified information;
 (4)the Foreign Affairs Manual of the Department; and (5)any other Departmental guidance or regulations.
 7.Enduring training program to prevent mishandling of intelligence informationNot later than 180 days after the date of the enactment of this Act, the Secretary shall establish an enduring training program, which shall be administered annually to all employees of the Department, on how to prevent the transfer of marked or unmarked classified or sensitive information to documents, messages, electronic media, or any other system not certified for the handling or storage of information with that level of classification or sensitivity and compliant with applicable Federal Information Security Management Act standards, including during the review or public release of any record pursuant to section 552 of title 5, United States Code (commonly known as the Freedom of Information Act).
		8.Plan for reforming response to requests for information and information archiving
 (a)Requirement for planNot later than 90 days after the date of the enactment of this Act, the Secretary shall submit a plan to the appropriate congressional committees for completing the reforms described in subsection (b) not later than one year after the date of the enactment of this Act.
 (b)ElementsThe plan required under subsection (a) shall include— (1)a process for developing and implementing, in coordination with the Director of National Intelligence, a program for training and maintaining an appropriate number of employees of the Department in—
 (A)identifying marked or unmarked classified information in documents or media subject to requests under section 552 of title 5, United States Code (commonly known as the Freedom of Information Act), including information originating with the intelligence community; and
 (B)the appropriate procedures for ensuring that officials from the intelligence community have an opportunity to make a classification determination regarding the classification status and level, if any, of any information potentially originating with the intelligence community;
 (2)a process for developing and implementing a training program for all officials of the Department on how to archive emails and other electronic communications in accordance with chapters 21, 29, 31, and 33 of title 44, United States Code, and all related rules, regulations, guidance, and executive orders; and
 (3)a requirement for the annual administration of a sworn affidavit made by each employee of the Department certifying that such employee has, to the best of the employee’s knowledge and ability, archived all documents (including emails) created or received by such employee in accordance with the chapters 21, 29, 31, and 33 of title 44, United States Code, and all related rules, regulations, guidance, and executive orders.
 (c)AccountabilityNot later than one year after the date of the enactment of this Act, the Inspector General, after reviewing the implementation of the plan required under this section, shall report to the appropriate congressional committees on the degree to which the Secretary—
 (1)has implemented such plan; and (2)has made progress in ensuring appropriate archiving and securing of information by the Department.


		I
		111th CONGRESS
		1st Session
		H. R. 1311
		IN THE HOUSE OF REPRESENTATIVES

			March 4, 2009
			Mr. Paul introduced
			 the following bill; which was referred to the
			 Committee on Ways and
			 Means

		A BILL
		To amend the Internal Revenue Code of 1986 to exclude
		  from gross income amounts distributed from tax-favored accounts during a period
		  of unemployment.

		1.Short titleThis Act may be cited as the
			 Unemployment Assistance Act of 2009.
		2.Exclusion from
			 gross income of unemployment distributions from tax-favored accounts
			(a)In
			 generalPart III of
			 subchapter B of chapter 1 of the Internal Revenue Code is amended by inserting
			 after section 139B the following new section:

					139C.Distributions
				from tax-favored account during periods of unemployment
						(a)In
				generalGross income shall
				not include any qualified unemployment distribution from a tax-favored
				account.
						(b)DefinitionsFor
				purposes of this section—
							(1)Qualified
				unemployment distribution
								(A)In
				generalThe term qualified unemployment distribution
				means, with respect to an individual, any distribution from a tax-favored
				account of such individual to the extent such distribution—
									(i)is made during a period of unemployment which does not exceed 2 years,
				and
									(ii)is used during
				such period by the individual to pay qualified living expenses, qualified
				health care expenses, or qualified education or job training expenses.
									(B)Qualified living
				expensesThe term qualified living expenses means
				any of the following expenses of the taxpayer: rent, acquisition indebtedness
				(as defined in section 164(h)(3)(B)), groceries, repairs with respect to a
				vehicle or principal residence (within the meaning of section 121) of the
				taxpayer, and any other such necessary and common expenses of the individuals.
				Such term shall not include any prepayment of rent or acquisition
				indebtedness.
								(C)Qualified health
				care expensesThe term
				qualified health care expenses means amounts paid by such
				individual for medical care (as defined in section 213(d) for such individual,
				the spouse of such individual, and any dependent (as defined in section 152,
				determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof)
				of such individual, but only to the extent such amounts are not compensated for
				by insurance or otherwise.
								(D)Qualified
				education or job training expensesThe term qualified
				education or job training expenses means any expenses which would (but
				for subsection (c)) be qualified tuition and related expenses for purposes of
				section 25A(c) (relating to Lifetime Learning Credit).
								(2)Tax-favored
				accountThe term tax-favored account means any of
				the following:
								(A)An eligible
				retirement plan (as defined in section 402(c)(8)(B)).
								(B)A health savings
				account described in section 223.
								(C)A Roth IRA.
								(D)A qualified
				tuition program described in section 529.
								(c)Amount
				distributed may be repaid
							(1)In
				generalAny individual who receives a qualified unemployment
				distribution may make one or more contributions in an aggregate amount not to
				exceed the amount of such distribution to a tax-favored account of which such
				individual is a beneficiary and to which a rollover contribution of such
				distribution could be made under section 402(c), 403(a)(4), 403(b)(8),
				408(d)(3), or 457(e)(16), 223(f)(5), or 529(c)(3)(C), as the case may
				be.
							(2)Treatment of
				repayments of distributions from eligible retirement plans other than
				IRAsFor purposes of this
				title, if a contribution is made pursuant to subparagraph (A) with respect to a
				qualified unemployment distribution from an eligible retirement plan other than
				an individual retirement plan, then the taxpayer shall, to the extent of the
				amount of the contribution, be treated as having received the qualified
				unemployment distribution in an eligible rollover distribution (as defined in
				section 402(c)(4)) and as having transferred the amount to the eligible
				retirement plan in a direct trustee to trustee transfer within 60 days of the
				distribution.
							(3)Treatment of
				repayments for distributions from IRAsFor purposes of this title, if a
				contribution is made pursuant to subparagraph (A) with respect to a qualified
				unemployment distribution from an individual retirement plan (as defined by
				section 7701(a)(37)), then, to the extent of the amount of the contribution,
				the qualified unemployment distribution shall be treated as a distribution
				described in section 408(d)(3) and as having been transferred to the eligible
				retirement plan in a direct trustee to trustee transfer within 60 days of the
				distribution.
							(4)Other tax-favored
				accountsFor purposes of this
				title, if a contribution is made pursuant to subparagraph (A) with respect to a
				qualified unemployment distribution—
								(A)from a health
				savings account described in section 223, or
								(B)from a qualified
				tuition program described in section 529
								then, to
				the extent of the amount of the contribution, the qualified unemployment
				distribution shall be treated as a distribution described in section
				529(c)(3)(C) or 223(f)(5), as the case may be, and as having been transferred
				to such account or program, as the case may be, within 60 days of the
				distribution.(d)Denial of double
				benefitAny qualified unemployment distribution with respect to
				any expense described in (b)(1)(A)(ii) which is excluded from gross income
				under this section shall not be taken into account in determining any deduction
				or credit under this chapter relating to such an
				expense.
						.
			(b)Conforming
			 amendmentParagraph (2) of section 72(t) of such Code is amended
			 by adding at the end the following new subparagraph:

					(H)Unemployment
				distributionsAny
				distribution excludable from gross income under section 139C (relating to
				distributions from tax-favored account during periods of
				unemployment).
					.
			(c)Clerical
			 amendmentThe table of
			 sections for part III of subchapter B of chapter 1 of such Code is amended by
			 inserting after the item relating to section 139B the following new
			 section:

						Sec. 139C. Distributions from tax-favored
				account during periods of
				unemployment.

					.
			(d)Effective
			 dateThe amendments made by this section shall apply to
			 distributions made after the date of the enactment of this Act.


116 S4073 IS: Neighborhood Homes Investment Act
U.S. Senate
2020-06-25
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS2d SessionS. 4073IN THE SENATE OF THE UNITED STATESJune 25, 2020Mr. Cardin (for himself, Mr. Portman, Mr. Coons, Mr. Young, Mr. Brown, and Mr. Scott of South Carolina) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to allow a credit against tax for neighborhood revitalization, and for other purposes.1.Short titleThis Act may be cited as the Neighborhood Homes Investment Act.2.Neighborhood homes credit(a)In generalSubpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 42 the following new section:42A.Neighborhood homes credit(a)Allowance of creditFor purposes of section 38, the amount of the neighborhood homes credit determined under this section for a taxable year for a qualified project shall be, with respect to each qualified residence that is part of such qualified project and that experiences a qualified completion event during such taxable year, an amount equal to—(1)in the case of an affordable sale, with respect to the seller, the excess of—(A)the qualified development cost incurred by such seller for such qualified residence, over(B)the sale price of such qualified residence, or(2)in the case of any other qualified completion event, with respect to a taxpayer other than the owner of the qualified residence (or a related person with respect to such owner), the excess of—(A)the development cost incurred by such taxpayer for such qualified residence, over(B)the amount received by such taxpayer as payment for such rehabilitation.(b)Limitations(1)AmountThe amount determined under subsection (a) with respect to a qualified residence shall not exceed 35 percent of the lesser of—(A)the qualified development cost, or(B)80 percent of the national median sale price for new homes (as determined pursuant to the most recent census data available as of the date on which the neighborhood homes credit agency makes an allocation for the qualified project).(2)Allocations(A)In generalThe amount determined under subsection (a) with respect to a qualified residence that is part of a qualified project and that experiences a qualified completion event shall not exceed the excess of—(i)the amount determined under subparagraph (B), over(ii)the amounts previously determined under subsection (a) with respect to such qualified project.(B)Allocation amountThe amount determined under this paragraph with respect to a qualified residence that is part of a qualified project and that experiences a qualified completion event is the least of—(i)the amount allocated to such project by the neighborhood homes credit agency under this section,(ii)pursuant to subparagraph (C), the amount such agency determines at the time of the qualified completion event is necessary to ensure the financial feasibility of the project, or(iii)in the case of a qualified completion event that occurs after the 5-year period beginning on the date of the allocation referred to in clause (i), $0.(C)Financial feasabilityFor purposes of subparagraph (B)(ii), the neighborhood homes credit agency shall consider—(i)the sources and uses of funds and the total financing planned for the qualified project,(ii)any proceeds or receipts expected to be generated by reason of tax benefits,(iii)the percentage of the amount allocated to such project under this section used for project costs other than the cost of intermediaries, and(iv)the reasonableness of the developmental costs and fees of the qualified project.(c)Qualified development costFor purposes of this section—(1)In generalThe term qualified development cost means, with respect to a qualified residence, so much of the allowable development cost as the neighborhood homes credit agency certifies, at the time of the completion event, meets the standards promulgated under subsection (h)(1)(C).(2)Allowable development costThe term allowable development cost means—(A)the cost of construction, substantial rehabilitation, demolition of any structure, and environmental remediation, and(B)in the case of an affordable sale, so much of the cost of acquiring buildings and land as does not exceed an amount equal to 75 percent of the costs described in subparagraph (A).(3)Condominium and cooperative housing unitsIn the case of a qualified residence described in subparagraph (B) or (C) of subsection (f)(1), the allowable development cost of such qualified residence shall be an amount equal to the total allowable development cost of the entire condominium or cooperative housing property in which such qualified residence is located, multiplied by a fraction—(A)the numerator of which is the total floor space of such qualified residence, and(B)the denominator of which is the total floor space of all residences within such property.(d)Qualified projectFor purposes of this section, the term qualified project means a project that—(1)a neighborhood homes credit agency certifies will build or substantially rehabilitate 1 or more qualified residences located in one or more qualified census tracts, and(2)is designated by such agency as a qualified project under this section and is allocated (before such building or substantial rehabilitation begins) a portion of the amount allocated to such agency under subsection (g).(e)Qualified census tractFor purposes of this section—(1)In generalThe term qualified census tract means a census tract—(A)with—(i)a median gross income which does not exceed 80 percent of the applicable area median gross income,(ii)a poverty rate that is not less than 130 percent of the applicable area poverty rate, and(iii)a median value for owner-occupied homes that does not exceed applicable area median value for owner-occupied homes,(B)which is located in a city with a population of not less than 50,000 and a poverty rate that is not less than 150 percent of the applicable area poverty rate, and which has—(i)a median gross income which does not exceed the applicable area median gross income, and(ii)a median value for owner-occupied homes that does not exceed 80 percent of the applicable area median value for owner-occupied homes, or(C)which is located in a nonmetropolitan county and which has—(i)a median gross income which does not exceed the applicable area median gross income, and(ii)been designated by a neighborhood homes credit agency under this clause.(2)Additional census tracts for substantial rehabilitationIn the case of a qualified residence that is intended for substantial rehabilitation described in subsection (f)(5)(B), the term qualified census tract includes a census tract that meets the requirements of paragraph (1)(A), without regard to clause (iii), and that is designated by the neighborhood homes credit agency under this paragraph.(3)List of qualified census tractsThe Secretary of Housing and Urban Development shall, for each year, make publicly available a list of qualified census tracts under—(A)on a combined basis, subparagraphs (A) and (B) of paragraph (1), (B)subparagraph (C) of such paragraph, and (C)paragraph (2).(f)Other definitionsFor purposes of this section—(1)Qualified residenceThe term qualified residence means a residence that consists of—(A)a single-family home containing 4 or fewer residential units,(B)a condominium unit, or(C)a house or an apartment owned by a cooperative housing corporation (as defined in section 216(b)).(2)Affordable sale(A)In general(i)In generalThe term affordable sale means a sale to a qualified homeowner of a qualified residence that the neighborhood homes credit agency certifies as meeting the standards promulgated under subsection (h)(1)(D) for a price that does not exceed—(I)in the case of any qualified residence not described in subclause (II), (III), or (IV), the amount equal to the product of 4 multiplied by the applicable area median gross income,(II)in the case of a single-family home containing two residential units, 125 percent of the amount described in subclause (I),(III)in the case of a single-family home containing three residential units, 150 percent of the amount described in subclause (I), or(IV)in the case of a single-family home containing four residential units, 175 percent of the amount described in subclause (I).(ii)Related persons(I)In generalA sale between related persons shall not be treated as an affordable sale.(II)DefinitionFor purposes of this section, a person (in this clause referred to as the related person) is related to any person if the related person bears a relationship to such person specified in section 267(b) or 707(b)(1), or the related person and such person are engaged in trades or businesses under common control (within the meaning of subsections (a) and (b) of section 52). For purposes of the preceding sentence, in applying section 267(b) or 707(b)(1), 10 percent shall be substituted for 50 percent.(3)Applicable areaThe term applicable area means—(A)in the case of a metropolitan census tract, the metropolitan area in which such census tract is located, and(B)in the case of a census tract other than a census tract described in subparagraph (A), the State.(4)Substantial rehabilitationThe term substantial rehabilitation means rehabilitation efforts involving qualified development costs that are not less than the greater of—(A)$20,000, or(B)20 percent of the cost of acquiring buildings and land.(5)Qualified completion eventThe term qualified completion event means—(A)in the case of a qualified residence that is built or substantially rehabilitated as part of a qualified project and sold, an affordable sale, or(B)in the case of a qualified residence that is substantially rehabilitated as part of a qualified project and owned by the same qualified homeowner throughout such rehabilitation, the completion of such rehabilitation (as determined by the neighborhood homes credit agency) to the standards promulgated under subsection (h)(1)(D).(6)Qualified homeowner(A)In generalThe term qualified homeowner means, with respect to a qualified residence, an individual—(i)who owns and uses such qualified residence as the principal residence of such individual, and(ii)whose income is 140 percent or less of the applicable area median gross income for the location of the qualified residence.(B)OwnershipFor purposes of a cooperative housing corporation (as such term is defined in section 216(b)), a tenant-stockholder shall be treated as owning the house or apartment which such person is entitled to occupy.(C)IncomeFor purposes of this paragraph, income shall be a determined in accordance with section 143(f)(2) and 143(f)(4).(D)TimingFor purposes of this paragraph, the income of a taxpayer shall be determined—(i)in the case of a qualified residence that is built or substantially rehabilitated as part of a qualified project and sold, at the time a binding contract for purchase is made, or(ii)in the case of a qualified residence that is occupied by a qualified homeowner and intended to be substantially rehabilitated as part of a qualified project, at the time a binding contract to undertake such rehabilitation is made.(7)Neighborhood homes credit agencyThe term neighborhood homes credit agency means the agency designated by the governor of a State as the neighborhood homes credit agency of the State.(g)Allocation(1)State neighborhood homes credit ceilingThe State neighborhood homes credit amount for a State for a calendar year is an amount equal to the greater of—(A)the product of $6, multiplied by the State population (determined in accordance with section 146(j)), or(B)$8,000,000.(2)Unused amountThe State neighborhood homes credit amount for a calendar year shall be increased by the sum of—(A)any amount certified by the neighborhood homes credit agency of the State as having been previously allocated to a qualified project and not used during the 5-year period described in subsection (b)(2)(B)(iii), plus(B)sum of the amount by which the amount determined under paragraph (1) (without application of this paragraph) exceeded the amount allocated to qualified projects in each of the three immediately preceding calendar years.(3)Portion of state credit ceiling for certain projects involving qualified nonprofit organizationsRules similar to the rules of section 42(h)(5) shall apply.(h)Responsibilities of neighborhood homes credit agencies(1)In generalNotwithstanding subsection (g), the State neighborhood homes credit dollar amount shall be zero for a calendar year unless the neighborhood homes credit agency of the State—(A)allocates such amount pursuant to a qualified allocation plan of the neighborhood homes credit agency,(B)allocates not more than 20 percent of such amount for the previous year to projects with respect to qualified residences in census tracts under subsection (e)(1)(C) or (e)(2),(C)promulgates standards with respect to reasonable qualified development costs and fees,(D)promulgates standards with respect to construction quality, and(E)submits to the Secretary (at such time and in such manner as the Secretary may prescribe) an annual report specifying—(i)the amount of the neighborhood homes credits allocated to each qualified project for the previous year,(ii)with respect to each qualified residence completed in the preceding calendar year—(I)the census tract in which such qualified residence is located,(II)with respect to the qualified project that includes such qualified residence, the year in which such project received an allocation under this section,(III)whether such qualified residence was new or substantially rehabilitated,(IV)the eligible basis of such qualified residence,(V)the amount of the neighborhood homes credit with respect to such qualified residence,(VI)the sales price of such qualified residence or, in the case of a qualified residence that is substantially rehabilitated as part of a qualified project and is owned by the same qualified homeowner during the entirety of such rehabilitation, the cost of the substantial rehabilitation, and(VII)the income of the qualified homeowner (expressed as a percentage of the applicable area median gross income for the location of the qualified residence), and(iii)such other information as the Secretary may require.(2)Qualified allocation planFor purposes of this subsection, the term qualified allocation plan means any plan which—(A)sets forth the selection criteria to be used to prioritize qualified projects for allocations of State neighborhood homes credit dollar amounts, including—(i)the need for new or substantially rehabilitated owner-occupied homes in the area addressed by the project,(ii)the expected contribution of the project to neighborhood stability and revitalization,(iii)the capability of the project sponsor, and(iv)the likelihood the project will result in long-term homeownership,(B)has been made available for public comment, and(C)provides a procedure that the neighborhood homes credit agency (or any agent or contractor of such agency) shall follow for purposes of—(i)identifying noncompliance with any provisions of this section, and(ii)notifying the Internal Revenue Service of any such noncompliance of which the agency becomes aware.(i)Possessions treated as statesFor purposes of this section, the term State includes the District of Columbia and a possession of the United States.(j)Repayment(1)In general(A)Sold during 5-year periodIf a qualified residence is sold during the 5-year period beginning on the date of the qualified completion event described in subsection (a) with respect to such qualified residence, the seller shall transfer an amount equal to the repayment amount from the amount realized on such sale to the relevant neighborhood homes credit agency.(B)Use of repaymentsA neighborhood homes credit agency shall use any amount received pursuant to subparagraph (A) only for purposes of qualified projects. (2)Repayment amountFor purposes of paragraph (1)(A), the repayment amount is an amount equal to 50 percent of the gain from such resale, reduced by 20 percent for each year of the 5-year period referred to in paragraph (1)(A) which ends before the date of the sale referred to in such paragraph.(3)Lien for repayment amountA neighborhood homes credit agency receiving an allocation under this section shall place a lien on each qualified residence that is built or rehabilitated as part of a qualified project for an amount such agency deems necessary to ensure potential repayment pursuant to paragraph (1)(A).(4)Denial of deductions if converted to rental housingIf, during the 5-year period beginning on the date of the qualified completion event described in subsection (a), an individual who owns a qualified residence fails to use such qualified residence as such individual’s principal residence for any period of time, no deduction shall be allowed for expenses paid or incurred by such individual with respect to renting, during such period of time, such qualified residence.(5)WaiverThe neighborhood homes credit agency may waive the repayment required under paragraph (1)(A) in the case of homeowner experiencing a hardship.(k)Report(1)In generalThe Secretary shall annually issue a report, to be made available to the public, which contains the information submitted pursuant to subsection (h)(1)(E).(2)De-identificationThe Secretary shall ensure that any information made public pursuant to paragraph (1) excludes any information that would allow for the identification of qualified homeowners.(l)Inflation adjustment(1)In generalIn the case of a calendar year after 2020, the dollar amounts in this section shall be increased by an amount equal to—(A)such dollar amount, multiplied by(B)the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting calendar year 2019 for calendar year 2016 in subparagraph (A)(ii) thereof.(2)Rounding(A)Substantial rehabilitationIn the case of the dollar amount in subsection (f)(4), any increase under the preceding sentence which is not a multiple of $1,000 shall be rounded to the nearest multiple of $1,000.(B)In the case of the dollar amount in subsection (g)(1)(A), any increase under the preceding sentence which is not a multiple of $0.01 shall be rounded to the nearest multiple of $0.01.(C)In the case of the dollar amount in subsection (g)(1)(B), any increase under the preceding sentence which is not a multiple of $100,000 shall be rounded to the nearest multiple of $100,000..(b)Current year business credit calculationSection 38(b) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (6) through (33) as paragraphs (7) through (34), respectively, and by inserting after paragraph (5) the following new paragraph:(6)the neighborhood homes credit determined under section 42A(a),.(c)Limitation on carrybackSection 39 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:(e)No carryback of neighborhood homes credit before effective dateNo amount of the unused credit attributable to section 42A may be taken into account under section 38(a)(3) for any taxable year beginning before the date of the enactment of this subsection..(d)Conforming amendmentsSubsections (i)(3)(C), (i)(6)(B)(i), and (k)(1) of section 469 of the Internal Revenue Code of 1986 are each amended by inserting or 42A after section 42.(e)Clerical amendmentThe table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 42 the following:Sec. 42A. Neighborhood homes credit..(f)Effective dateThe amendments made by this section shall apply to calendar years beginning after the date of enactment of this Act.


114 HR 3818 IH: Ending Special National Origin-Based Immigration Programs for Cubans Act of 2015
U.S. House of Representatives
2015-10-23
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		I
		114th CONGRESS
		1st Session
		H. R. 3818
		IN THE HOUSE OF REPRESENTATIVES

			October 23, 2015
			Mr. Gosar (for himself, Mr. Brat, Mr. Brooks of Alabama, Mr. DesJarlais, Mr. Franks of Arizona, Mr. Gohmert, Mr. Jones, Mr. King of Iowa, and Mr. Poe of Texas) introduced the following bill; which was referred to the Committee on the Judiciary

		A BILL
		To repeal the Cuban Adjustment Act, Public Law 89–732, and for other purposes.

 1.Short titleThis Act may be cited as the Ending Special National Origin-Based Immigration Programs for Cubans Act of 2015. 2.Findings; sense of Congress (a)FindingsCongress finds the following:
 (1)On July 1, 2015, President Obama announced that Cuba and the United States would reopen their embassies and restore diplomatic ties.
 (2)Diplomatic relations between the two countries were formally reestablished July 20, 2015, when the United States and Cuba reopened their respective embassies.
 (3)The International Business Times reported on September 10, 2015, that Texas is on pace this year to set a new record for the number of Cubans trying to enter the United States through the Lone Star State, with about 60 percent more migrants from the island nation making the trip in 2015 compared to one year before..
 (4)The Obama Administration has reestablished relations with Cuba, and that, therefore, the special treatment Cuban nationals receive under the Cuban Adjustment Act, the Immigration and Nationality Act, the Cuban Family Reunification Program and the Wet Foot/Dry Foot policy are no longer applicable and fail the urgent humanitarian reasons and significant public benefit tests.
 (b)Sense of CongressIt is the sense of Congress that Cuban nationals should be treated under the same immigration rules as nationals of other countries with which the United States has diplomatic relations and should not receive preferential treatment.
			3.Repeal of the Cuban Adjustment Act
			(a)Repeals of relevant statutes
 (1)Repeal of limitation on repeal of Cuban Adjustment ActSection 606 of title VI of division C of Public Law 104–208 is repealed. (2)Cuban Adjustment ActPublic Law 89–732 is repealed.
 (b)Effective dateThe repeal made by subsection (a) shall take effect on the date of the enactment of this Act and shall apply only to any alien admitted or paroled into the United States on or after the date of the enactment of this Act.
			4.Certain activities restricted
 No funds, resources, or fees made available to the Secretary of Homeland Security, the Secretary of State, or to any other official of a Federal agency, by this Act or any other Act for any fiscal year, including any deposits into the Immigration Examinations Fee Account established under section 286(m) of the Immigration and Nationality Act (8 U.S.C. 1356(m)), may be used to implement, administer, enforce, or carry out (including through the issuance of any regulations) any of the policy changes set forth in the memorandum from the Director of United States Immigration and Customs Enforcement entitled Cuban Family Reunification Parole Program dated November 21, 2007 (or any substantially similar policy changes, whether set forth in memorandum, Executive order, regulation, directive, or by other action).


I
111th CONGRESS
1st Session
H. R. 2037
IN THE HOUSE OF REPRESENTATIVES

April 22, 2009
Ms. Herseth Sandlin (for herself and Mr. Fortenberry) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL
To amend the Internal Revenue Code of 1986 to provide an exception to the reduction of renewable energy credit for certain authority under the Farm Security and Rural Investment Act of 2002.

1.Short titleThis Act may be cited as the Rural Energy Equity Act of 2009.
2.Exception to reduction of renewable electricity credit
(a)In generalSection 45(b)(3) of the Internal Revenue Code of 1986 (relating to credit reduced for grants, tax-exempt bonds, subsidized energy financing, and other credits) is amended by adding after the last sentence the following: This paragraph shall not apply with respect to any loan guarantees or grants issued by the Secretary of Agriculture under authority granted by section 9007 of the Farm Security and Rural Investment Act of 2002..
(b)Effective dateThe amendment made by this section shall apply to facilities placed in service after the date of the enactment of this Act.


		I
		112th CONGRESS
		1st Session
		H. R. 3712
		IN THE HOUSE OF REPRESENTATIVES

			December 16, 2011
			Mr. Heinrich (for
			 himself, Mr. Luján, and
			 Mr. Pearce) introduced the following
			 bill; which was referred to the Committee
			 on Financial Services, and in addition to the Committee on
			 House Administration, for
			 a period to be subsequently determined by the Speaker, in each case for
			 consideration of such provisions as fall within the jurisdiction of the
			 committee concerned

		A BILL
		To grant the Congressional Gold Medal to the troops who
		  defended Bataan during World War II.

		1.FindingsCongress makes the following
			 findings:
			(1)Within hours after
			 the attacks on Pearl Harbor, Hawaii, the Imperial Japanese forces launched an
			 attack on the Philippines, cutting off vital lines of communication to United
			 States and Filipino troops assigned to the United States Army Forces in the Far
			 East under the command of General Douglas MacArthur.
			(2)On December 8th,
			 1941, the 200th Coast Artillery Regiment, successors to the New Mexico National
			 Guardsmen who made up part of the famed Rough Riders of the
			 Spanish-American War, were the first to fire.
			(3)Despite being cut
			 off from supply lines and reinforcements, the United States and Philippine
			 Forces quickly executed a plan to delay the Japanese invasion and defend the
			 Philippines against the Japanese invasion.
			(4)By April 1942,
			 troops from the United States and the Philippines had bravely and staunchly
			 fought off enemy attacks in Bataan for more than 4 months, under strenuous
			 conditions that resulted in widespread starvation and disease.
			(5)By maintaining
			 their position and engaging the enemy for as long as they did, the troops at
			 Bataan were able to redefine the momentum of the war, delaying the Japanese
			 timetable to take control of the southeast Pacific for needed war materials.
			 Because of the heroic actions of the Bataan defenders, United States and Allied
			 forces throughout the Pacific had time to regroup and prepare for the
			 successful liberation of the Pacific and the Philippines.
			(6)On April 9, 1942,
			 Major General Edward King, his troops suffering from starvation and a lack of
			 supplies, surrendered the soldiers from the United States and the Philippines
			 into enemy hands.
			(7)Over the next
			 week, troops from the United States and the Philippines were taken prisoner and
			 forced to march 65 miles without any food, water, or medical care, in what came
			 to be known as the Bataan Death March.
			(8)During this forced
			 march, thousands of soldiers died, either from starvation, lack of medical
			 care, sheer exhaustion, or abuse by their captors.
			(9)Conditions at the
			 camp were appalling, leading to increased disease and malnutrition among the
			 prisoners.
			(10)The prisoners at Camp O'Donnell would die
			 at a rate of nearly four hundred per day because of its poor conditions.
			(11)On June 6, 1942,
			 the prisoners from the United States were transferred to Camp Cabanatuan, north
			 of Camp O'Donnell.
			(12)Nearly 26,000 of the 50,000 Filipino
			 prisoners of war died at Camp O’Donnell, and survivors were gradually paroled
			 from September through December of 1942.
			(13)Between September 1942 and December 1944,
			 American prisoners of war who survived the horrific death march were shipped
			 north for forced labor aboard hell ships and succumbed in great
			 numbers because of the abysmal conditions. Many of the ships were mistakenly
			 targeted by allied naval forces because the Japanese military convoys were not
			 properly labeled as carrying POW’s. The sinking of the Arisan Maru alone
			 claimed nearly 1,800 American lives.
			(14)The prisoners who
			 remained in the camps suffered from continued mistreatment, malnutrition, lack
			 of medical care, and horrific conditions until they were liberated in
			 1945.
			(15)The veterans of
			 Bataan represented the best of America and the Philippines. They hailed from
			 diverse locales across both countries and represented a true diversity of
			 Americans.
			(16)Over the
			 subsequent decades, these prisoners formed support groups, were honored in
			 local and State memorials, and told their story to all people of the United
			 States.
			(17)The United States
			 Navy has continued to honor their history and stories by naming 2 ships after
			 the battle, including 1 ship still in service, the USS Bataan (LHD–5), in
			 memory of their valor and honorable resistance against Imperial Japanese
			 forces.
			(18)Many of the
			 survivors of Bataan have now passed away, and those who remain continue to tell
			 their story.
			(19)The people of the
			 United States and the Philippines are forever indebted to these men for—
				(A)the courage and
			 tenacity they demonstrated during the first 4 months of World War II, fighting
			 against enemy soldiers; and
				(B)the perseverance
			 that they demonstrated during 3 years of capture, imprisonment, and atrocious
			 conditions, while maintaining dignity, honor, patriotism, and loyalty.
				2.Congressional
			 gold medal
			(a)Award
			 authorizedThe Speaker of the House of Representatives and the
			 President pro tempore of the Senate shall make appropriate arrangements for the
			 award, on behalf of the Congress, of a single gold medal of appropriate design
			 in honor of the troops from the United States and the Philippines who defended
			 Bataan and were subsequently prisoners of war, collectively, in recognition of
			 their personal sacrifice and service to their country during World War
			 II.
			(b)Design and
			 strikingFor purposes of the award under subsection (a), the
			 Secretary of the Treasury (hereafter in this Act referred to as the
			 Secretary) shall strike the gold medal with suitable emblems,
			 devices, and inscriptions, to be determined by the Secretary.
			(c)Smithsonian
			 Institution
				(1)In
			 generalFollowing the award of the gold medal in honor of the
			 defenders and prisoners of war at Bataan under subsection (a), the gold medal
			 shall be given to the Smithsonian Institution, where it shall be displayed as
			 appropriate and made available for research.
				(2)Sense of
			 congressIt is the sense of the Congress that the Smithsonian
			 Institution should make the gold medal received under paragraph (1) available
			 for display at other locations, particularly such locations as are associated
			 with the prisoners of war at Bataan.
				3.Duplicate
			 medals
			(a)Striking of
			 duplicatesUnder such regulations as the Secretary may prescribe,
			 the Secretary may strike duplicates in bronze of the gold medal struck under
			 section 2.
			(b)Selling of
			 duplicatesThe Secretary may sell such duplicates under
			 subsection (a) at a price sufficient to cover the costs of such duplicates,
			 including labor, materials, dies, use of machinery, and overhead
			 expenses.
			4.National
			 medalsMedals struck pursuant
			 to this Act are National medals for purposes of chapter 51 of title 31, United
			 States Code.
		5.Authorization of
			 appropriations; proceeds of sale
			(a)Authorization of
			 appropriationsThere is authorized to be charged against the
			 United States Mint Public Enterprise Fund, an amount not to exceed $30,000 to
			 pay for the cost of the medal authorized under section 2.
			(b)Proceeds of
			 saleAmounts received from the sale of duplicate bronze medals
			 under section 3 shall be deposited in the United States Mint Public Enterprise
			 Fund.