116 HR 4985 IH: Digital Defense Leadership Act
U.S. House of Representatives
2021-08-06
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.

I117th CONGRESS1st SessionH. R. 4985IN THE HOUSE OF REPRESENTATIVESAugust 6, 2021Mr. Vela introduced the following bill; which was referred to the Committee on Armed Services, and in addition to the Committees on Intelligence (Permanent Select), Foreign Affairs, Transportation and Infrastructure, and Oversight and Reform, 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 concernedA BILLTo implement certain recommendations of the National Security Commission on Artificial Intelligence.1.Short title; table of contents(a)Short titleThis Act may be cited as the Digital Defense Leadership Act.(b)Table of contentsThe table of contents for this Act is as follows:Sec. 1. Short title; table of contents.Sec. 2. National strategy relating to the global information domain.Sec. 3. Artificial intelligence readiness goals.Sec. 4. Role of intelligence community in steering committee on emerging technology.Sec. 5. Resourcing plan for digital ecosystem.Sec. 6. Integrating digital skill sets and computational thinking into military junior leader education.Sec. 7. Integration of material on emerging technologies into professional military education.Sec. 8. Short course on emerging technologies for senior personnel of the Department of Defense.Sec. 9. Emerging technology-coded billets within the Department of Defense.Sec. 10. Agile contracting mechanism for software acquisition.Sec. 11. Enhanced role of Under Secretary of Defense for Research and Engineering on the Joint Requirements Oversight Council.Sec. 12. Artificial Intelligence Development and Prototyping Fund.Sec. 13. Enhanced authority to enter into cooperative research and development agreements with international partners.Sec. 14. Role of Director of Science and Technology as Chief Technology Officer for the intelligence community.Sec. 15. Establishment of Artificial Intelligence Critical Applications Fund.Sec. 16. Artificial intelligence technology roadmap and funding plan for the intelligence community.Sec. 17. Digital expertise recruiting offices.Sec. 18. Occupational series relating to artificial intelligence and digital career fields.Sec. 19. Military career fields for software development, data science, and artificial intelligence.2.National strategy relating to the global information domain(a)In generalNot later than 270 days after the date of the enactment of this section, the President shall transmit to Congress a national strategy relating to the global information domain to—(1)address such domain as a component of the national security of the United States; and(2)ensure the United States leads in the development of technologies and tactics applicable to such domain.(b)ElementsThe strategy required under subsection (a) shall, at a minimum—(1)prioritize the global information domain as an area for international competition with respect to foreign adversaries;(2)detail how such adversaries, as well as nonstate actors, are attempting to influence and control such domain to shape global opinion and achieve strategic advantage;(3)account for the critical role of artificial intelligence-enabled malign information in the activities of such adversaries and nonstate actors referred to in paragraph (2);(4)identify and prioritize actions to defend, counter, and compete in such domain, including recommendations with respect to—(A)changing the priorities of the national security agencies of the United States; and(B)establishing new national security agencies to prioritize such actions; and(5)provide recommendations, including any suggestions for legislation, with respect to updating—(A)critical infrastructure designations; and(B)sector-specific plans to account for emerging technologies, including artificial intelligence.(c)DefinitionsIn this section:(1)Artificial intelligenceThe term artificial intelligence has the meaning given such term in section 238(g) of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (Public Law 115–232; 10 U.S.C. 2358 note).(2)Artificial intelligence-enabled malign informationThe term artificial intelligence-enabled malign information refers to a broad range of applications in which artificial intelligence is used to generate, spread, or target disinformation, or otherwise control or manipulate the flow and substance of information in the global information domain.(3)Critical infrastructureThe term critical infrastructure has the meaning given such term in section 1016(e) of Public Law 107–56 (42 U.S.C. 5195c(e)).(4)Foreign adversaryThe term foreign adversary means a foreign government engaged in a long-term pattern or serious instances of conduct significantly adverse to the national security of the United States or security and safety of United States persons.(5)Global information domainThe term global information domain means a sphere of strategic competition in which foreign adversaries and nonstate actors create, obtain, fuse, analyze, distort, transfer, exchange, or disseminate information, overtly or covertly, to influence public opinion for national security, geopolitical, or economic purposes.3.Artificial intelligence readiness goals(a)In generalNot later than one year after the date of the enactment of this Act, the Secretary of Defense shall—(1)review the potential applications of artificial intelligence and digital technology to the platforms, processes, and operations of the Department of Defense; and(2)establish performance objectives and accompanying metrics for the incorporation of artificial intelligence and digital readiness into such platforms, processes, and operations.(b)Skills gapsAs a part of the review required by subsection (a), the Secretary shall direct the military departments and other relevant organizations and elements of the Department of Defense to—(1)conduct a comprehensive review of skill gaps in the fields of software development, software engineering, knowledge management, data science, and artificial intelligence;(2)assess the number and qualifications of civilian personnel needed for both management and specialist tracks in such fields;(3)assess the number of military personnel (including officers and enlisted members of the Armed Forces) needed for both management and specialist tracks in such fields; and(4)establish recruiting, training, and talent management goals to achieve and maintain the staffing levels needed to fill identified gaps and meet the Department’s needs for skilled personnel.(c)Report to CongressNot later than 120 days after the completion of the review required by subsection (a), the Secretary of Defense shall submit to Congress a report on the findings of the review and any actions taken or proposed to be taken by the Secretary to address such findings.4.Role of intelligence community in steering committee on emerging technologySection 236 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (Public Law 116–283), is amended—(1)in subsection (b)—(A)by redesignating paragraph (8) as paragraph (9); and(B)by inserting after paragraph (7) the following new paragraph:(8)One or more representatives of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)), which shall include, at a minimum, the Principal Deputy Director of National Intelligence.;(2)by redesignating subsection (c) as subsection (d); and(3)by inserting after subsection (b) the following new subsection:(c)ChairpersonsThe Deputy Secretary of Defense, the Vice Chairman of the Joint Chiefs of Staff, and the Principal Deputy Director of National Intelligence shall serve as Co-Chairpersons of the Steering Committee..5.Resourcing plan for digital ecosystem(a)In generalNot later than one year after the date of the enactment of this Act, the Secretary of Defense shall develop a plan for the development of a modern digital ecosystem that uses state-of-the-art tools and modern processes to enable the development, testing, fielding, and continuous updating of artificial intelligence-powered applications at speed and scale from headquarters to the tactical edge.(b)Contents of planAt a minimum, the plan required by subsection (a) shall include—(1)an open architecture and an evolving reference design and guidance for needed technical investments in the proposed ecosystem that address issues including common interfaces, authentication, applications, platforms, software, hardware, and data infrastructure; and (2)a governance structure, together with associated policies and guidance, to drive the implementation of the reference throughout the Department on a federated basis.6.Integrating digital skill sets and computational thinking into military junior leader education(a)In generalNot later than 270 days after the date of the enactment of this Act, the Chiefs of the Armed Forces shall expand the curriculum for military junior leader education to include the following:(1)Problem definition and curation.(2)A conceptual understanding of the artificial intelligence lifecycle.(3)Data collection and management.(4)Probabilistic reasoning and data visualization.(5)Data-informed decision making.(b)ResourcesIn carrying out subsection (a), the Chiefs shall use existing artificial intelligence-enabled systems and tools to the extent possible.7.Integration of material on emerging technologies into professional military educationNot later than one year after the date of the enactment of this Act, the Secretary of Defense, in consultation with the Joint Chiefs of Staff, shall ensure that the curriculum for professional military education for each Armed Force under the jurisdiction of the Secretary of a military department includes periodic courses on militarily significant emerging technologies that expand the knowledge base, vocabulary, and skills necessary to intelligently analyze and use emerging technologies in the tactical, operational, and strategic levels of warfighting and warfighting support.8.Short course on emerging technologies for senior personnel of the Department of Defense(a)EstablishmentNot later than one year after the date of the enactment of this Act, the Secretary of Defense shall establish a short course on emerging technologies for covered personnel. The short course shall be taught on an iterative, two-year cycle and shall address how the most recent and relevant technologies may be applied to military and business outcomes in the Department of Defense.(b)ObjectivesIn assessing participation in the short course under subsection (a), the Secretary shall ensure that—(1)in the first year that the course is offered, at least 20 percent of covered personnel pass the short course; and(2)in each subsequent year, an additional 10 percent of covered personnel pass the such course, until 80 percent of covered personnel have passed.(c)Covered personnel definedIn this section, the term covered personnel means—(1)officers in—(A)each Armed Force under the jurisdiction of the Secretary of a military department; and(B)a grade above O-6; and(2)civilian employees of the Department of Defense in the Senior Executive Service.9.Emerging technology-coded billets within the Department of Defense(a)In generalNot later than one year after the date of the enactment of this Act, the Secretary of Defense shall ensure that each Armed Force under the jurisdiction of the Secretary of a military department—(1)develop a process to qualify officers on emerging technology; and(2)establishes billets for officers qualified under such process; and(b)Qualification processThe process under subsection (a)(1) shall be modeled on a streamlined version of the joint qualification process and may include credit for serving in the following:(1)Fellowships focused on emerging technology.(2)Talent exchanges focused on emerging technology.(3)Federal occupations focused on emerging technology.(4)Educational courses focused on emerging technologies.(c)Appropriate billetsBillets under subsection (a)(2) may include the following duties:(1)Acquisition of emerging technologies.(2)Integrating technology into field units.(3)Developing organizational and operational concepts.(4)Developing training and educational plans.(5)Operational and tactical leadership.10.Agile contracting mechanism for software acquisition(a)In generalNot later than 270 days after the date of the enactment of this Act, the Secretary of Defense shall establish an agile contracting mechanism to support any software acquisition pathway developed pursuant to section 800 of the National Defense Authorization Act for Fiscal Year 2020 (10 U.S.C. 2223a note).(b)CharacteristicsThe agile contracting mechanism established pursuant to subsection (a) shall authorize processes pursuant to which—(1)a contract is awarded on the basis of statements of qualifications and past performance data submitted by offerors, supplemented by discussions with two or more offerors determined to be the most highly qualified offerors, without regard to price;(2)the contract terms identify the persons to be engaged for the work, and substitutions shall not be made during the base contract period without the advance written consent of the contracting officer;(3)the contractor reviews existing software in consultation with the user community and utilizes user feedback to define and prioritize software requirements, and to design and implement new software and software upgrades, as appropriate;(4)an independent cost estimate is developed in parallel with engineering of the software; and(5)performance metrics based on the value of the software to be acquired are established to address issues such as development, delivery, and deployment rates of software and software updates, and assessment and estimation of the size and complexity of the life cycle of such software.11.Enhanced role of Under Secretary of Defense for Research and Engineering on the Joint Requirements Oversight CouncilSection 181 of title 10, United States Code, is amended—(1)in subsection (b)—(A)in the matter preceding paragraph (1), by inserting the Secretary of Defense and before the Chairman of the Joint Chiefs of Staff;(B)by redesignating paragraphs (2) through (6) as paragraphs (3) through (7);(C)by inserting after paragraph (1) the following new paragraph:(2)leveraging awareness of global technology trends, threats, and adversary capabilities to address gaps in joint military capabilities and validate the technical feasibility of requirements developed by the armed forces;;(D)in paragraph (4)(B), as so redesignated, by inserting the Secretary of Defense and before the Chairman of the Joint Chiefs of Staff; and(E)in paragraph (5), as so redesignated, by inserting the Secretary of Defense and before the Chairman of the Joint Chiefs of Staff;(2)in subsection (c)—(A)in paragraph (1)—(i)in subparagraph (A), by striking Chairman of the Joint Chiefs of Staff for making recommendations about and inserting Council for;(ii)by redesignating subparagraphs (B) through (F) as subparagraphs (C) through (G), respectively; and(iii)by inserting after subparagraph (A) the following new subparagraph:(B)The Under Secretary of Defense for Research and Engineering, who is the Co-Chair of the Council and is the chief science advisor to the Council.;(B)in paragraph (2), by striking (B), (C), (D), and (E) and inserting (C), (D), (E), and (F); and(C)by amending paragraph (3) to read as follows:(3)In making any recommendation to the Secretary of Defense and the Chairman of the Joint Chiefs of Staff pursuant to this section, the Co-Chairs of the Council shall provide any dissenting view of members of the Council with respect to such recommendation.; and(3)in subsection (d)(1)—(A)by striking subparagraph (D); and(B)by redesignating subparagraphs (E) through (H) as paragraphs (D) through (G), respectively.12.Artificial Intelligence Development and Prototyping Fund(a)In generalThe Secretary of Defense shall establish a fund to be known as the Artificial Intelligence Development and Prototyping Fund to support operational prototyping and speed the transition of artificial intelligence-enabled applications into both service-specific and joint mission capabilities, with priority given to joint mission capabilities for combatant commanders. The Fund shall be managed by the Under Secretary of Defense for Research and Engineering, in consultation with the Director of the Joint Artificial Intelligence Center, the head of the Joint Staff, and the Chief of each Armed Force.(b)Transfer authorityAmounts available in the Fund may be transferred to the Secretary of a military department for the purpose of carrying out a development or prototyping program selected by the Under Secretary of Defense for Research and Engineering for the purposes described in subsection (a). Any amount so transferred shall be credited to the account to which it is transferred. The transfer authority provided in this subsection is in addition to any other transfer authority available to the Department of Defense.(c)Notice to congressThe Under Secretary of Defense for Research and Development shall notify the congressional defense committees (as defined in section 101(a)(16) of title 10, United States Code) of all transfers under subsection (b). Each notification shall specify the amount transferred, the purpose of the transfer, and the total projected cost and estimated cost to complete the acquisition program to which the funds were transferred.13.Enhanced authority to enter into cooperative research and development agreements with international partners(a)Authority of Secretary of DefenseSection 2350a of title 10, United States Code, is amended—(1)in subsection (a)—(A)in paragraph (2), by adding at the end the following:(F)Any business, academic institution, research institution, or other nongovernmental entity organized pursuant to the laws of a country referred to in subparagraphs (C), (D), and (E), subject to the consent of the country involved.;(B)in paragraph (3), by striking a country referred to in subparagraph (E) of paragraph (2), and inserting a country referred to in subparagraph (E) of paragraph (2) or a nongovernmental entity referred to in subparagraph (F) of such paragraph,; and(C)by adding at the end the following:(4)The Secretary may delegate the authority to enter memoranda of understanding pursuant to this section to the secretary of a military department, the Director of the Joint Artificial Intelligence Center, and the Director of the Defense Advanced Research Projects Agency, subject to such terms and conditions as may be necessary to ensure that any agreements entered are consistent with the foreign policy and defense policy of the United States.; (2)in subsection (b)(1), by striking will improve, through the application of emerging technology, and inserting is likely to improve, through the application or enhancement of emerging technology,; and(3)in subsection (c)(3), by inserting at the end the following: If a foreign partner is expected to contribute significantly to the development of a new or novel capability, full consideration shall be given to nonmonetary contributions, including the value of research and development capabilities and the strategic partnerships.. (b)Authority of the presidentSection 2767 of title 22, United States Code, is amended—(1)in subsection (c), by adding at the end the following: If a foreign partner is expected to contribute significantly to the development of a new or novel capability, full consideration shall be given to non-monetary contributions, including the value of research and development capabilities and the strategic partnerships.; (2)in subsection (f)(4), by inserting (and a description of any nonmonetary contributions made by such participants) before the semicolon; and(3)in subsection (j)—(A)by amending the subsection heading to read as follows: Cooperative project agreements with friendly foreign countries not members of NATO and with nongovernmental organizations in NATO and in friendly non-NATO countries; and(B)by amending paragraph (2) to read as follows:(2)The President may enter into a cooperative project agreement with any business, academic institution, research institution, or other nongovernmental entity organized pursuant to the laws of a NATO member or a friendly foreign country that is not a member of NATO, subject to the consent of the country involved..14.Role of Director of Science and Technology as Chief Technology Officer for the intelligence communitySection 103E(c) of the National Security Act of 1947 (50 U.S.C. 3030(c)) is amended—(1)by redesignating paragraphs (2) through (5) as paragraphs (5) through (8), respectively; and(2)by inserting after paragraph (1) the following new paragraphs:(2)serve as the Chief Technology Officer for the intelligence community;(3)establish policies for the intelligence community on research and engineering, technology development, technology transition, prototyping activities, experimentation, and developmental testing, and oversee the implementation of such policies;(4)establish common technical standards and policies necessary to rapidly scale artificial intelligence-enabled applications across the intelligence community;.15.Establishment of Artificial Intelligence Critical Applications Fund(a)EstablishmentThe Director of National Intelligence shall establish in the Treasury a fund, to be known as the Artificial Intelligence Critical Applications Fund, for the purposes of supporting the development and acquisition of applications enabled by artificial intelligence for use by the intelligence community.(b)ManagementThe Director of Science and Technology appointed under section 103E of the National Security Act of 1947 (50 U.S.C. 3030), in consultation with the Director of National Intelligence Science and Technology Committee specified in such section, shall be responsible for the management of the Artificial Intelligence Critical Applications Fund.(c)Authority To transfer amounts(1)Transfer authorityThe Director of National Intelligence may transfer amounts from the Artificial Intelligence Critical Applications Fund to the head of any element of the intelligence community, to be merged with amounts otherwise available under the account to which transferred, for the purpose of carrying out a program selected by the Director of Science and Technology for the purposes described in subsection (a). Any amount so transferred shall be credited to the account to which it was transferred.(2)Additional transfer authorityThe transfer authority in paragraph (1) is in addition to any other transfer authority provided to the Director of National Intelligence or the head of any element of the intelligence community.(d)Congressional notificationUpon making a transfer pursuant to subsection (c), the Director of National Intelligence shall submit to the appropriate congressional committees a notification of the transfer. Each notification shall include an identification of the following:(1)The amount transferred.(2)The purpose of the transfer.(3)The total projected cost and estimated cost to complete the program for which the transferred amounts will be used.(e)DefinitionsIn this section:(1)The term appropriate congressional committees means—(A)the congressional intelligence committees; and(B)the Committees on Appropriations of the House of Representatives and the Senate.(2)The term artificial intelligence has the meaning given such term in section 238 of the John S. McCain National Defense Authorization Act for Fiscal Year 2019 (10 U.S.C. 2358 note).(3)The terms congressional intelligence committees and intelligence community have the meaning given those term in section 3 of the National Security Act of 1947 (50 U.S.C. 3003).16.Artificial intelligence technology roadmap and funding plan for the intelligence community(a)In generalNot later than 180 days after the date of the enactment of this Act, the Director of National Intelligence, in consultation with the Secretary of Defense, shall develop a technology annex to the National Intelligence Strategy and a 10-year plan to provide long-term, predictable funding of up to $1,000,000,000 to implement the steps identified in such annex.(b)Contents of technology annexThe technology annex under subsection (a) shall provide a technology roadmap for the adoption of artificial intelligence-enabled applications to solve operational intelligence requirements, including—(1)a description of challenges faced in the efforts of the intelligence community to analyze the global environment and monitor technological advancements, adversarial capability development, and emerging threats;(2)identification of technical capabilities, including artificial intelligence capabilities, needed to enable steps to address each challenge;(3)a prioritized, time-phased plan for developing or acquiring such technical capabilities, that takes into account research and development timelines, a strategy for public private partnerships, and a strategy for connecting researchers to end users for early prototyping, experimentation, and iteration;(4)any additional or revised acquisition policies and workforce training requirements that may be needed to enable personnel of the intelligence community to identify, procure, integrate, and operate the technologies identified in the annex;(5)identification of infrastructure requirements for developing and deploying technical capabilities, including—(A)data, compute, storage, and network needs;(B)a resourced and prioritized plan for establishing such infrastructure; and(C)an analysis of the testing, evaluation, verification, and validation requirements to support prototyping and experimentation and a resourced plan to implement them, including standards, testbeds, and red-teams for testing artificial intelligence systems against digital denial and deception attacks;(6)consideration of human factor elements associated with priority technical capabilities, including innovative human-centric approaches to user interface, human-machine teaming, and workflow integration;(7)consideration of interoperability with allies and partners of the United States, including areas for sharing of data, tools, and intelligence products; and(8)flexibility to adapt and iterate annex implementation at the speed of technological advancement.(c)Intelligence community definedIn this section, the term intelligence community has the meaning given that term in section 3 of the National Security Act of 1947 (50 U.S.C. 3003).17.Digital expertise recruiting offices(a)Digital expertise recruiting for the Department of Defense(1)EstablishmentNot later than 270 days after the date of the enactment of this Act, the Secretary of Defense shall designate a chief digital recruiting officer within the office of the Under Secretary of Defense for Personnel and Readiness to oversee a digital recruiting office to carry out the responsibilities set forth in paragraph (2).(2)DutiesThe chief digital recruiting officer shall be responsible for—(A)identifying needs within the Department of Defense for specific types of digital expertise;(B)recruiting technologists in partnership with the heads of elements of the Department, including by attending conferences and career fairs, and actively recruiting on university campuses and from the private sector;(C)integrating Federal scholarship for service programs into civilian recruiting;(D)offering recruitment and referral bonuses; and(E)partnering with human resource teams in the elements of the Department to use direct-hire authorities to accelerate hiring.(3)ResourcesThe Secretary of Defense shall ensure that the chief digital recruiting officer is provided with personnel and resources sufficient to maintain an office and to carry out the duties set forth in paragraph (2).(b)Digital expertise recruiting for the intelligence community(1)EstablishmentNot later than 270 days after the date of the enactment of this Act, the Director of National Intelligence shall designate a chief digital recruiting officer to oversee a digital recruiting office to carry out the responsibilities set forth in paragraph (2).(2)DutiesThe chief digital recruiting officer shall be responsible for—(A)identifying needs within the intelligence community for specific types of digital expertise;(B)recruiting technologists, in partnership with the heads of the elements of the intelligence community, including by attending conferences and career fairs, and actively recruiting on university campuses and from the private sector;(C)integrating Federal scholarship for service programs into intelligence community recruiting;(D)offering recruitment and referral bonuses; and(E)partnering with human resource teams in the elements of the intelligence community to use direct-hire authorities to accelerate hiring.(3)ResourcesThe Director of National Intelligence shall ensure that the chief digital recruiting officer is provided with personnel and resources sufficient to maintain an office and to carry out the duties set forth in paragraph (2).(4)Intelligence community definedIn this subsection, the term intelligence community has the meaning given that term in section 3 of the National Security Act of 1947 (50 U.S.C. 3003).18.Occupational series relating to artificial intelligence and digital career fields(a)Digital career fieldsNot later than 270 days after the date of the enactment of this Act, the Director of the Office of Personnel Management shall exercise the authority of the Director under section 5105 of title 5, United States Code, to establish one or more new occupational series and associated policies covering Federal Government positions in the fields of software development, software engineering, data science, and knowledge management.(b)Artificial intelligence fieldsNot later than 270 days after the date of the enactment of this Act, the Director of the Office of Personnel Management shall exercise the authority of the Director under section 5105 of title 5, United States Code, to establish a new occupational series and associated policies covering Federal Government positions in the field of artificial intelligence.19.Military career fields for software development, data science, and artificial intelligenceSection 230 of the National Defense Authorization Act for Fiscal Year 2020 (Public Law 116–92; 10 U.S.C. 501 note prec.) is amended by adding at the end the following new subsection:(d)Career fieldsNot later than 270 days after the date of the enactment of the Digital Defense Leadership Act, each Chief of an Armed Force shall establish new military career fields—(1)for software development, data science, and artificial intelligence for members and officers under the jurisdiction of such Chief; and(2)that are designated competitive categories for promotion under subchapter VI of chapter 36 of title 10, United States Code..


110 HR 2448 IH: Emergency Gas Price Relief Act of 2007
U.S. House of Representatives
2007-05-23
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
110th CONGRESS 1st Session
H. R. 2448
IN THE HOUSE OF REPRESENTATIVES

May 23, 2007
Mr. Kuhl of New York (for himself and Mr. Sali) 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 reduce the Federal excise tax on highway motor fuels when the weekly United States retail gasoline price, regular grade, is greater than $3.00 per gallon.

1.Short titleThis Act may be cited as the Emergency Gas Price Relief Act of 2007.
2.Reduction of fuel taxes on highway motor fuels when weekly United States retail gasoline prices exceed benchmark
(a)In generalSection 4081 of the Internal Revenue Code of 1986 (relating to imposition of tax on motor and aviation fuels) is amended by adding at the end the following new subsection:

(f)Reduction of highway motor fuel taxes when retail gasoline exceeds benchmark
(1)In generalDuring any reduction period, the rate of tax imposed by section 4041 or 4081 on highway motor fuel shall be reduced by 10 cents per gallon.
(2)Definitions and special ruleFor purposes of this subsection—
(A)Reduction periodThe term reduction period means the period—
(i)beginning on the date on which the weekly United States retail gasoline price, regular grade (as published by the Energy Information Administration, Department of Energy), is greater than $3.00 per gallon, and
(ii)ending on the date on which such price (as so published) is less than $2.50 per gallon.
(B)Highway motor fuelThe term highway motor fuel means any fuel subject to tax under section 4041 or 4081 other than aviation gasoline and aviation-grade kerosene..
(b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.
3.Floor stock refunds
(a)In generalIf—
(1)before the tax rate reduction date, tax has been imposed under section 4081 of the Internal Revenue Code of 1986 on any highway motor fuel, and
(2)on such date such fuel is held by a dealer and has not been used and is intended for sale,there shall be credited or refunded (without interest) to the person who paid such tax (hereafter in this section referred to as the taxpayer) an amount equal to the excess of the tax paid by the taxpayer over the tax which would be imposed on such fuel had the taxable event occurred on such date.
(b)Time for filing claimsNo credit or refund shall be allowed or made under this section unless—
(1)claim therefor is filed with the Secretary of the Treasury before the date which is 6 months after the tax rate reduction date based on a request submitted to the taxpayer before the date which is 3 months after the tax rate reduction date by the dealer who held the highway motor fuel on such date, and
(2)the taxpayer has repaid or agreed to repay the amount so claimed to such dealer or has obtained the written consent of such dealer to the allowance of the credit or the making of the refund.
(c)Exception for fuel held in retail stocksNo credit or refund shall be allowed under this section with respect to any highway motor fuel in retail stocks held at the place where intended to be sold at retail.
(d)DefinitionsFor purposes of this section—
(1)Tax rate reduction dateThe term tax rate reduction date means the first day of any reduction period in effect under section 4081(f) of the Internal Revenue Code of 1986 (as added by section 2 of this Act).
(2)Other termsThe terms dealer and held by a dealer have the respective meanings given to such terms by section 6412 of such Code.
(e)Certain rules To applyRules similar to the rules of subsections (b) and (c) of section 6412 of such Code shall apply for purposes of this section.


I
111th CONGRESS 1st Session
H. R. 3031
IN THE HOUSE OF REPRESENTATIVES

June 24, 2009
Ms. Watson introduced the following bill; which was referred to the Committee on Foreign Affairs

A BILL
To encourage the development and implementation of a comprehensive, global strategy for the preservation and reunification of families and the provision of permanent parental care for orphans, and for other purposes.

1.Short title; table of contents
(a)Short titleThis Act may be cited as the Families for Orphans Act of 2009.
(b)Table of contentsThe table of contents for this Act is as follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
Sec. 3. Definitions.
Title I—GLOBAL ORPHANS STRATEGY
Sec. 101. Office for orphan policy diplomacy and development.
Sec. 102. Policy coordinating committee in support of orphan policy, diplomacy, and development.
Sec. 103. Minimum standards for the provision of permanent parental care.
Sec. 104. Grant, pilot, and development programs.
Sec. 105. Authorization of appropriations.
2.Findings and purposes
(a)FindingsCongress makes the following findings:
(1)A child who grows up in a permanent family in an atmosphere of happiness, love, and understanding has the best opportunity for the full and harmonious development of his or her potential.
(2)The right of a child to grow up in a safe, loving and permanent loving relationship with a responsible adult is a basic human right.
(3)The safety and well being of children should be the paramount concern of child welfare policies and programs.
(4)As stated in the United Nations Programme for the International Year of the Family (1994), the family provides the natural framework for the emotional, financial, and material support essential to the growth and development of its members, particularly infants and children..
(5)Cost benefit analysis data shows that effective, high quality interventions to improve parenting skills and reduce child maltreatment save between $2 and $8 dollars for every dollar spent.
(6)Despite the good efforts of countless governments and nongovernmental organizations, millions of children remain outside of the protection, permanency, safety, and love of a family. Without the care of a family, these children are forced to live on the streets, in child-headed households, or in institutions.
(7)According to UNICEF, there are more than 132,000,000 orphans worldwide. Unless immediate action is taken, the number of orphans is expected to increase over time.
(8)According to Dr. Dana Johnson at the University of Minnesota, lack of stimulation and consistent caregivers, suboptimal nutrition and physical/sexual abuse all conspire to delay and sometimes preclude normal development, speech acquisition and attainment of necessary social skills. Children lose one month of linear growth for every three months in an orphanage.
(9)Research indicates that infants who do not receive touching, holding, and stimulation fail to thrive and may suffer life-affecting physical and emotional stressors, if not death.
(10)Although governments throughout the world are seeking models for preventing institutionalization and finding permanent families for orphaned children, many lack the resources or infrastructure to adequately address this need.
(11)As a result of its efforts to protect its children from abuse and neglect, the United States has amassed a vast body of research, policy, and the professional capacity to promote safety, permanency and well-being for children and youth so they can become healthy and successful adults.
(12)Despite the fact that the United States invests $300,000,000,000 annually in international aid programs that are improving the health, safety and well-being of children throughout the world, it is unclear how much of this funding is used to support the preservation and reunification of families or the provision of permanent parental care.
(13)Greater coordination is needed between Federal bureaus and agencies with an interest in orphan care policy. Such efforts would be assisted greatly by the development of a comprehensive global strategy for providing permanent parental care for orphans.
(14)Despite the United States’ interest in developing a comprehensive global strategy for providing permanent parental care for orphans, the United States lacks a clear, dedicated diplomatic authority to represent these interests.
(b)PurposesThe purposes of this Act are to—
(1)provide the infrastructure and resources necessary for the United States to develop and implement a comprehensive, global strategy for the preservation and reunification of families and the provision of permanent parental care for orphans;
(2)streamline and coordinate United States policies and programs related to the preservation and reunification of families and the provision of permanent parental care for orphans;
(3)encourage and assist foreign governments in the development and implementation of effective child welfare policies, systems, and programs that preserve and reunify families and provide permanent parental care for orphans;
(4)ensure that all aid efforts receiving funding from the United States recognize and support the need for the preservation and reunification of families and the provision of permanent parental care for orphans; and
(5)build global awareness of the need for the preservation and reunification of families and the provision of permanent parental care for orphans.
3.DefinitionsIn this Act:
(1)DeinstitutionalizationThe term deinstitutionalization means the process of safely moving youth from institutions to—
(A)permanent parental care; or
(B)temporary alternatives designed to lead to permanent parental care.
(2)Family at risk of dissolutionThe term family at risk of dissolution means a family under circumstances which—
(A)compromise the health, safety and well-being of minor, dependent children to an extent that the parental caregivers may be compelled to voluntarily or involuntarily forfeit care parental rights or custody of such children; or
(B)are likely to cause the parents to abandon or relinquish rights to minor, dependent children.
(3)Family preservationThe term family preservation means services for children and families designed to promote the safety and well-being of children and families and to help families (at risk or in crisis, including community-based family support, social, therapeutic, and financial programs and services designed to—
(A)enable families to provide safe, permanent, and nurturing care to their children; and
(B)strengthen and support birth families who are at risk of dissolution, separation, or domestic violence.
(4)ReunificationThe term reunification  means time-limited services and activities provided to an orphan in order to facilitate the safe and timely reunification of the child and parent.
(5)InstitutionThe term institution means—
(A)an orphanage;
(B)a children’s home;
(C)a boarding school for orphans;
(D)a shelter;
(E)a residential facility;
(F)a hospital;
(G)a dormitory;
(H)long-term foster care; and
(I)any other setting in which permanent parental care is not being provided to the child.
(6)Institutionalized childThe term institutionalized child is a child who is—
(A)younger than 21 years of age; and
(B)living in an institution.
(7)OrphanThe term orphan means any child—
(A)who lacks permanent parental care because of the death, the disappearance of, or the legal, permanent relinquishment of such child by both biological parents;
(B)who is living in the care and custody of an institution;
(C)whose biological parents’ rights have been legally terminated; or
(D)whose country of origin has determined lacks permanent parental care.
(8)Permanent parental careThe term permanent parental care—
(A)means a legally recognized relationship between a adult and a child who is younger than 21 years of age, which is life-long and provides a caring, safe, stable physical environment;
(B)includes—
(i)domestic and international adoption;
(ii)legal guardianship; and
(iii)legal kinship care; and
(C)does not include temporary or long term foster care, institutionalization, or mentoring.
(9)Legal guardianshipThe term legal guardianship means a legally recognized relationship between child and caretaker which is intended to be permanent and is evidenced by the transfer to the caretaker of the following parental rights with respect to the child: protection, education, custody, and decision-making.
(10)Legal kinshipThe term legal kinship means a legally recognized relationship between child and caretaker which is intended to be permanent and is evidenced by the transfer to the caretaker of the following parental rights with respect to the child: protection, education, custody, and decision-making.
(11)Adoption support servicesThe term adoption support services means services and activities designed to encourage when adoption is found to be in the best interests of children, including but not limited to pre- and post-adoptive services; activities designed to expedite the adoption process and support adoptive families.
IGLOBAL ORPHANS STRATEGY
101.Office for orphan policy diplomacy and development
(a)EstablishmentThere is established within the Department of State the Office for Orphan Policy Diplomacy and Development (referred to in this section as the Office), which shall promote and support—
(1)the preservation and reunification of families; and
(2)the provision of permanent parental care for orphans.
(b)Coordinator
(1)AppointmentThe Office shall be headed by the Coordinator for Orphan Policy Diplomacy and Development (referred to in this section as the Coordinator), who shall be designated by the President.
(2)QualificationsTo the extent possible, the Coordinator shall be an individual with background and experience in the development of permanency related policies and systems.
(3)DutiesThe Coordinator shall—
(A)oversee and coordinate—
(i)all programs and duties described in this Act; and
(ii)all other activities that the United States Government conducts in furtherance of the purposes of this Act; and
(B)carry out the functions described in subsection (c).
(4)AuthorityThe Coordinator will report directly to the Secretary of State.
(c)Functions
(1)AdvisoryUnless otherwise specified in law, the Coordinator shall serve as the primary advisor to the Secretary of State and the President in all matters related to—
(A)global family preservation and reunification; and
(B)the provision of permanent parental care for orphans.
(2)Diplomatic representation
(A)In generalSubject to the direction of the President and the Secretary of State, the Coordinator shall represent the United States in matters and cases relevant to family preservation and reunification and permanent parental care in—
(i)contacts with foreign governments, nongovernmental organizations, intergovernmental agencies, and specialized agencies of the United Nations and other international organizations of which the United States is a member;
(ii)multilateral conferences and meetings relevant to family preservation, reunification, and permanent parental care for orphaned children; and
(iii)fulfillment of the diplomatic responsibilities designated to the central authority under title I of the Intercountry Adoption Act of 2000 (42 U.S.C. 14911 et seq.).
(B)WaiverThe Secretary of State may waive the requirements of subparagraph (A) if—
(i)representation by the Coordinator would interfere with the Secretary’s constitutional duty to represent the United States; or
(ii)representation by another high level official would be more appropriate or beneficial.
(3)Policy development
(A)In generalThe Coordinator shall—
(i)advise and support the Secretary of State in the development of a comprehensive, global strategy to promote the preservation and reunification of families and the provision of permanent parental care for orphans; and
(ii)advise and support foreign governments with the development of sound policy regarding—
(I)preservation and reunification of families; and
(II)the provision of permanent parental care for orphans.
(B)Best practicesIn developing policies under this Act, the Coordinator should identify and engage evidence-based programs and best practices in family preservation, reunification and permanent parental care derived from a wide variety of both domestic and global policy and practice leaders.
(C)Cultural sensitivityIn developing policies under this Act, the Coordinator should take into account cultural norms for each country to the extent consistent with the overall purposes of this Act.
(D)Principle of subsidiarityIn developing policies and programs under this Act, the Coordinator should—
(i)attempt to reunify children with their family before pursuing adoption, legal kinship or legal guardianship and domestic adoption; and
(ii)ensure that reasonable efforts have been made to provide permanent parental care domestically before international.
(E)Technical assistanceThe Coordinator shall provide technical assistance to foreign countries to help build their capacities to strengthen family preservation, reunification, and permanent parental care policies, services, and practices, including—
(i)assistance with the drafting, disseminating, and implementing of legislation for family preservation and reunification and the provision of permanent parental care;
(ii)assistance with the development of systems designed to support family preservation, reunification and permanent parental care for institutionalized orphans;
(iii)assistance with the establishment of public, private, and faith- and community-based partnerships designed to support the preservation and reunification of families and permanent parental care for orphans;
(iv)assistance with the development of workforce training for governmental and nongovernmental staff working to support the preservation and reunification of families and permanent parental care for orphans; and
(v)assistance with infrastructure development and data collection techniques necessary to—
(I)support the biennial census required under paragraph (6)(A);
(II)collect permanency indicators described in paragraph (6)(B);
(III)collect the data necessary to determine to what extent countries meet the minimum standards described in section 103; and
(IV)organizing exchanges for child welfare, adoption, and other social service professionals working to support the preservation and reunification of families and permanent parental care for orphans.
(F)Preservation of the family and permanent parental care conferenceIn fiscal year 2011, and every 2 years thereafter, the Secretary of State—
(i)shall conduct a conference on best practices and successful strategies for the preservation and reunification of families and the provision of permanent parental care for orphans;
(ii)share and address key issues relative to—
(I)the most current biennial census data collected under paragraph (6)(A);
(II)the permanency indicator data collected under paragraph (6)(B); and
(III)the data collected from the Global Best Practices Pilot Program under section 104(c);
(iii)disseminate information regarding best practices for building country and regional capacity to decrease the number of orphans;
(iv)disseminate information regarding strategies for financially sustaining activities to support family preservation and reunification and permanent parental care;
(v)disseminate information regarding best practices in international adoption and in preventing corruption; and
(vi)disseminate best methods and practices for assessing progress and quality for moving children into permanent parental care in a safe and timely way.
(4)Coordination
(A)In generalThe Office shall coordinate the foreign policy and assistance of the United States in support of—
(i)families at risk of dissolution;
(ii)orphans in need of permanent parental care.
(B)Coordination between domestic and international policyTo the extent possible, the Coordinator shall work with the Secretary of Health and Human Services to maintain consistency between United States foreign and domestic policy on family preservation and reunification and permanent parental care.
(5)Communication
(A)In generalThe Office shall build global awareness of its purpose and activities.
(B)WebsiteTo carry out subparagraph (A), the Office shall maintain a Website that includes—
(i)a description of the global problems related to orphans and children in institutional and temporary non-family care;
(ii)the status of activities being carried out by the Office;
(iii)the progress made by the Office to achieve its goals;
(iv)current research, reports, policy, training opportunities, evaluation, and methodology describing best practices;
(v)information collected by the biennial census under paragraph (6)(A);
(vi)permanency indicators collected under paragraph (6)(B);
(vii)the annual report submitted to Congress under paragraph (6)(C);
(viii)the status of site results for the study of global best practices conducted under section 104(c)(1);
(ix)requests for proposals, grant or contract awards, amounts, purposes, and lessons learned during implementation; and
(x)a summary of the scope and progress of country projects funded by the Office.
(6)Reports, research, and assessments
(A)Biennial census of children without permanent parental care
(i)In generalNot later than December 31, 2010, and every 2 years thereafter, the Office shall develop, oversee, support, and publish the results of a census of all children who live outside permanent parental care. The census shall enumerate the number of children, categorized by sex and age, who reside—
(I)in a public or private orphanage;
(II)in a hospital or other medical institution or treatment facility;
(III)in temporary or long term family-based foster care;
(IV)in a group home;
(V)in a residential or congregational facility, regardless of the availability of treatment services;
(VI)in kinship care without legal status or the presence of adult family members; or
(VII)in a dormitory or other permanent or temporary living situation in which a government or nongovernmental organization places children who do not have parental care.
(ii)Census countriesThe data collected under clause (i) shall include all member countries of the United Nations.
(iii)DelegateThe Coordinator may delegate the responsibility for conducting the census to a third party if—
(I)such party has expertise in human or social services and international quantitative data collection and analysis; and
(II)such a delegation is consistent with the overall goals of this Act.
(B)Permanency indicators for children without permanent parental care
(i)In generalThe Office shall collect available data related to a series of policy and practice indicators on the capacity of foreign governments to offer permanency as an option for orphaned children.
(ii)DataData collected under clause (i) shall include—
(I)the number of families provided preservation services and the number of such families that remained intact after receiving such services;
(II)the number of children in institutions who were reunified with their respective families;
(III)the number of children placed in a permanent family through domestic adoption and the living situation of such children before such permanent placement;
(IV)the number of children who were placed in a permanent family through legal guardianship and their living situation before such permanent placement;
(V)the number of children who were placed in a permanent family through international adoption and the living situation of such children before such permanent placement;
(VI)the number of children who were placed in legal or informal kinship care and their placement pre-kinship care;
(VII)the number of children who moved from temporary foster care to long-term foster care;
(VIII)the number of children who reentered institutional care after moving into permanent parental care; and
(IX)the length of time children are spending in institutional or foster care.
(iii)DelegateThe Coordinator may delegate the responsibility for collecting data on permanency indicators under this paragraph to a third party if—
(I)the third party has expertise in human or social services and international quantitative data collection; and
(II)such a delegation is consistent with the overall goals of this Act.
(iv)ConsultationThe Coordinator may consult with the Millennium Challenge Corporation, the Department of Homeland Security, the United States Agency for International Development, the United Nations, the United States Department of Health and Human Services, UNICEF, the World Health Organization, and other aid- or child welfare-related networks and organizations to—
(I)identify and expand existing reporting networks; and
(II)refine common definitions of indicators.
(v)United States indicatorsThe Secretary of Health and Human Services shall provide the Coordinator with the information required to be collected under this paragraph relating to individuals and families residing in the United States.
(vi)ReportNot later than December 31, 2011, and every 2 years thereafter, the Office shall publish a report that includes the data described in clause (ii).
(C)Annual report to congressNot later than September 1 of each year, the Secretary of State shall submit to Congress an annual report that includes—
(i)a description of the global status of orphans;
(ii)a description of the activities of the Office in support of family preservation and reunification and permanent parental care for orphans;
(iii)estimates from the most recent biennial census of the number of children living without permanent parental care;
(iv)a description of the status of family preservation, reunification, and permanent parental care initiatives underway in each foreign country receiving financial assistance under this Act;
(v)a description of—
(I)the major challenges faced by governments that are resulting in an increase in the numbers of orphans; and
(II)barriers which are preventing governments from achieving permanent parental care for orphans;
(vi)trends in increasing or decreasing risks for orphans and families at risk of dissolution;
(vii)a listing of the governments that do not meet minimum standards described in section 103(a);
(viii)trends toward improvement in family preservation and reunification;
(ix)trends in domestic and international adoption, foster care, and institutional care;
(x)the most current permanency indicators described in subparagraph (B); and
(xi)movement toward implementation of permanency related laws and conventions.
(7)GrantsThe Office shall oversee the provision of technical and financial assistance, including grants, pilot programs, and demonstrations, to governments and nongovernmental organizations to promote family preservation, reunification, and permanent parental care for orphans.
102.Policy coordinating committee in support of orphan policy, diplomacy, and development
(a)EstablishmentThe President shall establish an interagency policy coordinating committee (referred to in this section as the Policy Coordinating Committee), which shall monitor and support international efforts in family preservation, family reunification, and permanent parental care for orphans.
(b)AppointmentThe President shall appoint the members of the Policy Coordinating Committee, which shall include—
(1)the Secretary of State, who shall serve as Chair;
(2)the Administrator of the United States Agency for International Development;
(3)the Attorney General;
(4)the Secretary of Health and Human Services;
(5)the Secretary of Homeland Security; and
(6)any other Government official appointed by the President.
(c)Activities of committeeThe Policy Coordinating Committee shall provide advice to the Office for Orphan Policy Diplomacy and Development regarding—
(1)the development of a comprehensive global strategy in accordance with the minimum standards of this Act;
(2)financial support of programs that assist countries in developing child welfare systems that—
(A)preserve and reunify families; and
(B)provide permanent parental care for orphans.
(3)advocacy efforts with governments, nongovernmental organizations, and other entities to advance the purposes of this Act; and
(4)the collection of data through significant research on family preservation, reunification, and permanent parental care methods for orphans.
(d)Working groupsMembers of the Policy Coordinating Committee may create small working groups within their respective agencies to support and advise their work on behalf of the Policy Coordinating Committee.
103.Minimum standards for the provision of permanent parental care
(a)Minimum standardsA country meets the minimum standards for the provision of permanent parental care by a partner country if—
(1)the government of the country has laws, practices and judicial standards that—
(A)protect children from abuse and neglect;
(B)are aimed at reducing the number of abandoned children;
(C)are aimed at preserving families at risk of dissolution;
(D)are aimed at safely and appropriately reunifying orphans and institutionalized children with their families;
(E)promote legal guardianship and kinship care;
(F)promote domestic adoption;
(G)allow for international adoption;
(H)promote the physical and emotional well-being and protection of children while they are waiting for reunification or placement with a permanent family;
(2)the government of the country is—
(A)keeping a significant percentage of families at risk of dissolution intact;
(B)reuniting a significant percentage of orphans and institutionalized children with safe families and relatives; and
(C)moving a significant percentage of orphans into permanent parental care when it is determined that they cannot be reunified; and
(3)the numbers of children aging out of institutions or foster care in such country is decreasing by a significant percentage each year.
(b)CriteriaA country is eligible for assistance from the Office for Orphan Policy Diplomacy and Development under this Act if the government of the country—
(1)publicly acknowledges the need for family preservation, reunification and permanent parental care for orphans; and
(2)demonstrates a commitment to develop improved laws, policies, infrastructures, and training programs to preserve and reunify with safe families and provide permanent parental care for orphans by—
(A)developing formal strategic plans to develop laws and infrastructure to address shortcomings related to meeting the minimum standards described in subsection (a);
(B)allocating resources to study the issues described in subparagraph (A); or
(C)expending or setting aside sufficient funds, to help build child welfare and judicial infrastructure and enact laws to address shortcomings related to meeting such minimum standards.
104.Grant, pilot, and development programs
(a)Assistance to foreign governmentsChapter 1 of part I of the Foreign Assistance Act of 1961 (22 U.S.C. 2151 et seq.) is amended—
(1)by redesignating section 135, as added by section 5(a) of Public Law 109–121, as section 137; and
(2)by inserting after section 135, as added by section 3 of Public Law 109–95, the following:

136.Assistance to foreign governments
(a)Assistance To meet minimum standardsThe President is authorized to provide assistance to foreign countries directly, or through nongovernmental and multilateral organizations, for programs, projects, and activities designed to assist the country to meet the minimum standards described in section 103(a) of the Families for Orphans Act of 2009.
(b)Assistance to foreign governments that meet minimum standards
(1)In generalThe President is authorized to provide assistance, including trade and debt relief, to any foreign country that demonstrates success in meeting the majority of the minimum standards and other goals described in paragraph (2).
(2)PlanThe government of a country desiring assistance under this subsection shall demonstrate a commitment to meeting the minimum standards described in section 103(a) of the Families for Orphans Act of 2009 by independently, or with assistance from the Office for Orphan Policy Diplomacy and Development, developing—
(A)a detailed, long-term strategic plan for meeting such minimum standards and related long-range goals; and
(B)a 1-year or 2-year operational plan that describes the immediate steps that the foreign government will take toward meeting such minimum standards. .
(b)Assistance in support of family preservation, reunification and permanent parental care for orphans
(1)In generalThe Secretary of State is authorized to make grants to nongovernmental agencies working to promote permanent parental care for orphans, in accordance with the results of the global best practices study conducted under subsection (c).
(2)Use of fundsGrants received under this subsection can be used to—
(A)improve public policy in support of the preservation and reunification of families and permanent parental care for orphans;
(B)reduce the number of children abandoned;
(C)reduce the number of families at risk of dissolution;
(D)increase the number of children reunified with their parents;
(E)increase the number of children obtaining legal guardianship and kinship care;
(F)increase the number of children placed for adoption domestically;
(G)support international adoption for children who cannot be adopted domestically, or reunified with their biological parents;
(H)draft laws and develop systems designed to promote ethical, evidence-based practice in international adoption;
(I)increase the level of expertise and understanding of foreign governments working to preserve and reunify families and promote permanent parental care for orphans;
(J)create and support connections with caring, committed adults to older children at risk of or in the process of aging out of institutional care;
(K)develop mentoring, visitation and foster adopt programs aimed at recruiting a larger number of individuals willing to provide permanent parental care for orphans;
(L)increase adoption support services, and
(M)create and improve child welfare and judicial infrastructures, that strengthen and support permanent family care for orphans.
(3)Eligibility criteriaTo the extent possible, grants shall be awarded under this subsection to organizations that have demonstrated—
(A)experience in the area of child welfare and judicial policy, family preservation, reunification, permanent parental care for orphans,
(B)success in working with the in-country governmental agencies responsible for care of children; and
(C)adherence to the child welfare laws of the foreign government in which such organizations are located.
(c)Global best practices
(1)Study on global best practices
(A)In generalNot later than 90 days after the date of the enactment of this Act, the Secretary of State shall initiate a study to identify global best practices for—
(i)preserving and reunifying families; and
(ii)providing permanent parental care for orphans.
(B)Identification of factorsIn conducting the study under subparagraph (A), the Secretary shall identify—
(i)evidence-based programs that are demonstrated to provide permanent parental care in a timely manner;
(ii)policy and practices that result in increased deinstitutionalization of children;
(iii)legislation globally that requires and supports permanent parental care;
(iv)factors that decrease the dissolution of families; and
(v)best practices for promoting ethical international adoption practices.
(C)ReportNot later than 1 year after initiating the study under this paragraph, the Secretary shall publish a report on the best practices identified in the study.
(D)Use of study resultsThe Secretary shall use the results of the study conducted under this paragraph to guide and inform—
(i)the award of all grants under this Act; and
(ii)all activities in the global best practices pilot program carried out under paragraph (2).
(2)Global best practices pilot program
(A)In generalUpon completing the study described in paragraph (1), the Secretary of State shall establish and carry out a global best practices pilot program.
(B)PurposesThe purposes of the program established pursuant to subparagraph (A) shall be to—
(i)demonstrate how research-based policies and programs to provide orphans with permanent parental care can be successfully implemented;
(ii)establish model programs that, once tested for effectiveness, will be available, replicable, and adaptable on a global basis;
(iii)identify a comprehensive series of interventions, which result in family preservation, reunification, and permanent parental care for orphans; and
(iv)determine which in-country factors enhance or negate efforts to achieve family preservation, reunification and permanent parental care for orphans.
(C)Selection of sites
(i)Number of sitesIn carrying out the pilot program established under this paragraph, the Secretary of State shall select and establish not fewer than 5 sites, each of which shall be located in a different region of the world.
(ii)PrioritiesIn selecting sites under clause (i), the Secretary shall consider—
(I)cultural, geographic, and economic diversity of countries included in the region;
(II)whether governments within the region have sufficient infrastructure and capacity to support the pilot program; and
(III)the incidence of abandoned children and children in institutional care in the region and culture.
(iii)DelegationThe Coordinator for Orphan Policy Diplomacy and Development may delegate implementation of the pilot program under this paragraph to 1 or more organizations that have experience in the use of evidence-based programs to promote family preservation, reunification or permanent parental care for orphans.
(iv)Annual reportNot later than 1 year after the date on which the first pilot program is established under this paragraph, and each subsequent year, the Coordinator shall publish a report on the status of, and lessons learned in, the pilot program.
105.Authorization of appropriations
(1)OperationsThere are authorized to be appropriated for the administrative costs associated with carrying out the duties of the Office for Orphan Policy Diplomacy and Development—
(A)$3,000,000 for fiscal year 2010; and
(B)such sums as may be necessary for each subsequent fiscal year.
(2)Assistance to foreign governmentsThere are authorized to be appropriated for assistance to foreign governments under section 136 of the Foreign Assistance Act of 1961—
(A)$5,000,000 for fiscal year 2010; and
(B)such sums as may be necessary for each subsequent fiscal year.
(3)Grants to support permanent parental careThere is authorized to be appropriated for grants under section 104(b)—
(A)$5,000,000 for fiscal year 2010; and
(B)such sums as may be necessary for each subsequent fiscal year.
(4)Global best practices pilot programThere are authorized to be appropriated to the Secretary of State to carry out section 104—
(A)$3,000,000 for fiscal year 2010; and
(B)such sums as may be necessary for each subsequent fiscal year.


		II
		111th CONGRESS
		1st Session
		S. 722
		IN THE SENATE OF THE UNITED STATES

			March 26, 2009
			Mr. Baucus (for himself,
			 Mr. Rockefeller, and
			 Mr. Schumer) introduced the following
			 bill; which was read twice and referred to the
			 Committee on
			 Finance

		A BILL
		To amend the Internal Revenue Code of 1986 to provide for
		  permanent alternative minimum tax relief, middle class tax relief, and estate
		  tax relief, and to permanently extend certain expiring provisions, and for
		  other purposes.

		1.Short
			 title, etc
			(a)Short
			 titleThis Act may be cited
			 as the Taxpayer Certainty and Relief
			 Act of 2009.
			(b)Amendment of
			 1986 CodeExcept as otherwise expressly provided, whenever in
			 this Act an amendment or repeal is expressed in terms of an amendment to, or
			 repeal of, a section or other provision, the reference shall be considered to
			 be made to a section or other provision of the Internal Revenue Code of
			 1986.
			(c)Table of
			 contentsThe table of contents of this Act is as follows:

					Sec. 1. Short title,
				etc.
					TITLE I—Permanent alternative minimum tax relief
					Sec. 101. Exemption amounts made permanent.
					Sec. 102. Exemption amounts indexed for inflation.
					Sec. 103. Alternative minimum tax relief for nonrefundable
				credits.
					TITLE II—Permanent middle class tax relief
					Sec. 201. Permanent reduction in tax rates for lower-income and
				middle-income individuals.
					Sec. 202. Permanent reduction in rates on capital gains for
				lower-income and middle-income taxpayers.
					Sec. 203. Modifications to child tax credit.
					Sec. 204. Repeal of sunset on marriage penalty
				relief.
					Sec. 205. Repeal of sunset on expansion of dependent care
				credit.
					Sec. 206. Repeal of sunset on expansion of adoption credit and
				adoption assistance programs.
					Sec. 207. Expansion of earned income tax credit.
					TITLE III—Permanent estate tax relief
					Sec. 301. Permanent extension of estate tax as in effect in
				2009.
					Sec. 302. Unified credit increased by unused unified credit of
				deceased spouse.

			IPermanent
			 alternative minimum tax relief
			101.Exemption
			 amounts made permanent
				(a)In
			 generalParagraph (1) of
			 section 55(d) is amended—
					(1)by striking
			 $45,000 ($70,950 in the case of taxable years beginning in 2009)
			 in subparagraph (A) and inserting $70,950 in the case of,
					(2)by striking
			 $33,750 ($46,700 in the case of taxable years beginning in 2009)
			 in subparagraph (B) and inserting $46,700 in the case of an individual
			 who, and
					(3)by striking
			 paragraph (1)(A) in subparagraph (C) and inserting
			 subparagraph (A).
					(b)Repeal of
			 EGTRRA sunsetTitle IX of the Economic Growth and Tax Relief
			 Reconciliation Act of 2001 (relating to sunset of provisions of such Act) shall
			 not apply to section 701 of such Act (relating to increase in alternative
			 minimum tax exemption).
				(c)Effective
			 dateThe amendments made by
			 this section shall apply to taxable years beginning after December 31,
			 2009.
				102.Exemption
			 amounts indexed for inflation
				(a)In
			 generalSubsection (d) of
			 section 55 is amended by adding at the end the following new paragraph:

						(4)Inflation
				adjustment
							(A)In
				generalIn the case of any
				taxable year beginning in a calendar year after 2009, each of the dollar
				amounts contained in subsection (b)(1)(A)(i) and paragraphs (1)(A), (1)(B),
				(1)(D), (3)(A), and (3)(B) of this subsection shall be increased by an amount
				equal to—
								(i)such dollar
				amount, multiplied by
								(ii)the
				cost-of-living adjustment determined under section 1(f)(3) for the calendar
				year in which the taxable year begins, determined by substituting
				calendar year 2008 for calendar year 1992 in
				subparagraph (B) thereof.
								(B)RoundingAny
				increase determined under subparagraph (A) shall be rounded to the nearest
				multiple of
				$100.
							.
				(b)Conforming
			 amendments
					(1)Clause (iii) of
			 section 55(b)(1)(A) is amended by striking by substituting and
			 all that follows through appears. and inserting by
			 substituting 50 percent of the dollar amount otherwise applicable under
			 subclause (I) and subclause (II) thereof.
					(2)Paragraph (3) of
			 section 55(d) is amended—
						(A)by striking
			 or (2) in subparagraph (A),
						(B)by striking
			 and at the end of subparagraph (B), and
						(C)by striking
			 subparagraph (C) and inserting the following new subparagraphs:

								(C)50 percent of the
				dollar amount applicable under subparagraph (A) in the case of a taxpayer
				described in subparagraph (C) or (D) of paragraph (1), and
								(D)$150,000 in the
				case of a taxpayer described in paragraph
				(2).
								.
						(c)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2009.
				103.Alternative
			 minimum tax relief for nonrefundable credits
				(a)In
			 generalSubsection (a) of section 26 is amended to read as
			 follows:

						(a)Limitation
				based on amount of taxThe aggregate amount of credits allowed by
				this subpart for the taxable year shall not exceed the sum of—
							(1)the taxpayer's
				regular tax liability for the taxable year reduced by the foreign tax credit
				allowable under section 27(a), and
							(2)the tax imposed
				by section 55(a) for the taxable
				year.
							.
				(b)Conforming
			 amendments
					(1)Adoption
			 credit
						(A)Section 23(b) is
			 amended by striking paragraph (4).
						(B)Section 23(c) is
			 amended by striking paragraphs (1) and (2) and inserting the following:

								(1)In
				generalIf the credit allowable under subsection (a) for any
				taxable year exceeds the limitation imposed by section 26(a) for such taxable
				year reduced by the sum of the credits allowable under this subpart (other than
				this section and sections 25D and 1400C), such excess shall be carried to the
				succeeding taxable year and added to the credit allowable under subsection (a)
				for such taxable
				year.
								.
						(C)Section 23(c) is
			 amended by redesignating paragraph (3) as paragraph (2).
						(2)Child tax
			 credit
						(A)Section 24(b) is
			 amended by striking paragraph (3).
						(B)Section 24(d)(1)
			 is amended—
							(i)by striking
			 section 26(a)(2) or subsection (b)(3), as the case may be, each
			 place it appears in subparagraphs (A) and (B) and inserting section
			 26(a), and
							(ii)by striking
			 section 26(a)(2) or subsection (b)(3), as the case may be in the
			 second last sentence and inserting section 26(a).
							(3)Credit for
			 interest on certain home mortgagesSection 25(e)(1)(C) is amended
			 to read as follows:

							(C)Applicable tax
				limitFor purposes of this paragraph, the term applicable
				tax limit means the limitation imposed by section 26(a) for the taxable
				year reduced by the sum of the credits allowable under this subpart (other than
				this section and sections 23, 25D, and
				1400C).
							.
					(4)Savers'
			 creditSection 25B is amended by striking subsection (g).
					(5)Residential
			 energy efficient propertySection 25D(c) is amended to read as
			 follows:

							(c)Carryforward of
				unused creditIf the credit allowable under subsection (a)
				exceeds the limitation imposed by section 26(a) for such taxable year reduced
				by the sum of the credits allowable under this subpart (other than this
				section), such excess shall be carried to the succeeding taxable year and added
				to the credit allowable under subsection (a) for such succeeding taxable
				year.
							.
					(6)Certain plug-in
			 electric vehiclesSection 30(c)(2) is amended to read as
			 follows:

							(2)Personal
				creditFor purposes of this title, the credit allowed under
				subsection (a) for any taxable year (determined after application of paragraph
				(1)) shall be treated as a credit allowable under subpart A for such taxable
				year.
							.
					(7)Alternative
			 motor vehicle creditSection 30B(g)(2) is amended to read as
			 follows:

							(2)Personal
				creditFor purposes of this title, the credit allowed under
				subsection (a) for any taxable year (determined after application of paragraph
				(1)) shall be treated as a credit allowable under subpart A for such taxable
				year.
							.
					(8)New qualified
			 plug-in electric vehicle creditSection 30D(c)(2) is amended to
			 read as follows:

							(2)Personal
				creditFor purposes of this title, the credit allowed under
				subsection (a) for any taxable year (determined after application of paragraph
				(1)) shall be treated as a credit allowable under subpart A for such taxable
				year.
							.
					(9)Cross
			 referencesSection 55(c)(3) is amended by striking 26(a),
			 30C(d)(2), and inserting 30C(d)(2).
					(10)Foreign tax
			 creditSection 904 is amended by striking subsection (i) and by
			 redesignating subsections (j) , (k), and (l) as subsections (i), (j), and (k),
			 respectively.
					(11)First-time
			 home buyer credit for the District of ColumbiaSection 1400C(d)
			 is amended to read as follows:

							(d)Carryforward of
				unused creditIf the credit allowable under subsection (a)
				exceeds the limitation imposed by section 26(a) for such taxable year reduced
				by the sum of the credits allowable under subpart A of part IV of subchapter A
				(other than this section and section 25D), such excess shall be carried to the
				succeeding taxable year and added to the credit allowable under subsection (a)
				for such taxable
				year.
							.
					(c)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2009.
				IIPermanent middle
			 class tax relief
			201.Permanent
			 reduction in tax rates for lower-income and middle-income individuals
				(a)In
			 generalParagraph (2) of section 1(i) is amended to read as
			 follows:

						(2)Reduction in
				ratesThe tables under subsections (a), (b), (c), (d), and (e)
				shall be applied—
							(A)in the case of
				taxable years beginning after 2008—
								(i)by substituting
				25% for 28% each place it appears (before the
				application of clause (ii)), and
								(ii)by substituting
				28% for 31% each place it appears, and
								(B)in the case of
				taxable years beginning in 2009 and 2010—
								(i)by substituting
				33% for 36% each place it appears, and
								(ii)by substituting
				35% for 39.6% each place it
				appears.
								.
				(b)Repeal of
			 EGTRRA sunsetTitle IX of the Economic Growth and Tax Relief
			 Reconciliation Act of 2001 (relating to sunset of provisions of such Act) shall
			 not apply to section 101 of such Act (relating to reduction in income tax rates
			 for individuals).
				(c)Effective
			 dateThe amendment made by this section shall apply to taxable
			 years beginning after December 31, 2008.
				202.Permanent
			 reduction in rates on capital gains for lower-income and middle-income
			 taxpayers
				(a)In
			 general
					(1)Regular
			 taxSection 1(h)(1) is amended by redesignating subparagraphs (D)
			 and (E) as subparagraphs (E) and (F), respectively, and by striking
			 subparagraph (C) and inserting the following:

							(C)15 percent of the
				lesser of—
								(i)so much of the
				adjusted net capital gain (or, if less, taxable income) as exceeds the amount
				on which a tax is determined under subparagraph (B), or
								(ii)the excess (if
				any) of—
									(I)amount of taxable
				income which would (without regard to this paragraph) be taxed at a rate below
				the second highest tax rate, over
									(II)the greater of
				the amounts determined under clauses (i) and (ii) of subparagraph (B);
									(D)20 percent of the
				adjusted net capital gain (or, if less, taxable income) in excess of the sum of
				the amounts on which tax is determined under subparagraphs (B) and
				(C);
							.
					(2)Minimum
			 taxSection 55(b)(3) is amended by redesignating subparagraph (D)
			 as subparagraphs (E) and by striking subparagraph (C) and inserting the
			 following:

							(C)15 percent of the
				lesser of—
								(i)so much of the
				adjusted net capital gain (or, if less, taxable excess) as exceeds the amount
				on which tax is determined under subparagraph (B), or
								(ii)the excess
				described in section 1(h)(1)(C)(ii), plus
								(D)20 percent of the
				adjusted net capital gain (or, if less, taxable excess) in excess of the sum of
				the amounts on which tax is determined under subparagraphs (B) and (C),
				plus
							.
					(3)Conforming
			 amendments
						(A)The following
			 sections are each amended by striking 15 percent and inserting
			 20 percent:
							(i)Section
			 1445(e)(1).
							(ii)The second
			 sentence of section 7518(g)(6)(A).
							(iii)Section
			 53511(f)(2) of title 46, United States Code.
							(B)Section
			 1(h)(1)(B) is amended by striking 5 percent (0 percent in the case of
			 taxable years beginning after 2007) and inserting 0
			 percent.
						(C)Section
			 55(b)(3)(B) is amended by striking 5 percent (0 percent in the case of
			 taxable years beginning after 2007) and inserting 0
			 percent.
						(D)Section
			 1445(e)(6) is amended by striking 15 percent (20 percent in the case of
			 taxable years beginning after December 31, 2010) and inserting
			 20 percent.
						(b)Effective
			 dates
					(1)In
			 generalExcept as provided in paragraph (2), the amendments made
			 by this section shall apply to taxable years beginning after December 31,
			 2010.
					(2)WithholdingThe
			 amendment made by subsection (a)(3)(A)(i) shall apply to amounts paid on or
			 after January 1, 2011.
					(c)Repeal of
			 JGTRRA sunsetSection 303 of the Jobs and Growth Tax Relief
			 Reconciliation Act of 2003 is repealed.
				203.Modifications
			 to child tax credit
				(a)Repeal of
			 EGTRRA sunsetTitle IX of the Economic Growth and Tax Relief
			 Reconciliation Act of 2001 (relating to sunset of provisions of such Act) shall
			 not apply to sections 201 (relating to modifications to child tax credit) and
			 203 (relating to refunds disregarded in the administration of Federal programs
			 and federally assisted programs) of such Act.
				(b)Modification of
			 threshold amount
					(1)In
			 generalClause (i) of section
			 24(d)(1)(B) is amended by striking $10,000 and inserting
			 $3,000.
					(2)Repeal of
			 inflation adjustment to earned income baseSubsection (d) of
			 section 24 (relating to portion of credit refundable) is amended by striking
			 paragraph (3).
					(3)Conforming
			 amendmentSection 24(d) is amended by striking paragraph
			 (4).
					(c)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2010.
				204.Repeal of
			 sunset on marriage penalty reliefTitle IX of the Economic Growth and Tax
			 Relief Reconciliation Act of 2001 (relating to sunset of provisions of such
			 Act) shall not apply to sections 301, 302, and 303(a) of such Act (relating to
			 marriage penalty relief).
			205.Repeal of
			 sunset on expansion of dependent care creditTitle IX of the Economic Growth and Tax
			 Relief Reconciliation Act of 2001 (relating to sunset of provisions of such
			 Act) shall not apply to section 204 of such Act (relating to dependent care
			 credit).
			206.Repeal of
			 sunset on expansion of adoption credit and adoption assistance
			 programsTitle IX of the
			 Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset
			 of provisions of such Act) shall not apply to section 202 of such Act (relating
			 to expansion of adoption credit and adoption assistance programs).
			207.Expansion of
			 earned income tax credit
				(a)Repeal of
			 EGTRRA sunsetTitle IX of the
			 Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset
			 of provisions of such Act) shall not apply to subsections (b) through (h) of
			 section 303 of such Act (relating to earned income tax credit).
				(b)Increase in
			 credit percentage for families with 3 or more childrenParagraph
			 (1) of section 32(b) is amended by striking subparagraphs (B) and (C) and
			 inserting the following new subparagraph:

						(B)Increased
				credit percentage for families with 3 or more qualifying
				childrenIn the case of an eligible individual with 3 or more
				qualifying children, the table in subparagraph (A) shall be applied by
				substituting 45 for 40 in the second column
				thereof.
						.
				(c)Joint
			 returns
					(1)In
			 generalSubparagraph (B) of section 32(b)(2) is amended by
			 striking increased by and all that follows and inserting
			 increased by $5,000.
					(2)Inflation
			 adjustmentsClause (ii) of section 32(j)(1)(B) is amended—
						(A)by striking
			 $3,000 and inserting $5,000, and
						(B)by striking
			 calendar year 2007 and inserting calendar year
			 2008.
						(d)Conforming
			 amendmentSection 32(b) is amended by striking paragraph
			 (3).
				(e)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2009.
				IIIPermanent
			 estate tax relief
			301.Permanent extension
			 of estate tax as in effect in 2009
				(a)Restoration of
			 unified credit against gift taxParagraph (1) of section 2505(a)
			 (relating to general rule for unified credit against gift tax), after the
			 application of subsection (g), is amended by striking (determined as if
			 the applicable exclusion amount were $1,000,000).
				(b)Exclusion
			 equivalent of unified credit equal to $3,500,000Subsection (c)
			 of section 2010 (relating to unified credit against estate tax) is amended to
			 read as follows:

						(c)Applicable
				credit amount
							(1)In
				generalFor purposes of this section, the applicable credit
				amount is the amount of the tentative tax which would be determined under
				section 2001(c) if the amount with respect to which such tentative tax is to be
				computed were equal to the applicable exclusion amount.
							(2)Applicable
				exclusion amount
								(A)In
				generalFor purposes of this subsection, the applicable exclusion
				amount is $3,500,000.
								(B)Inflation
				adjustmentIn the case of any decedent dying in a calendar year
				after 2010, the dollar amount in subparagraph (A) shall be increased by an
				amount equal to—
									(i)such dollar
				amount, multiplied by
									(ii)the
				cost-of-living adjustment determined under section 1(f)(3) for such calendar
				year by substituting calendar year 2009 for calendar year
				1992 in subparagraph (B) thereof.
									If any amount as adjusted under
				the preceding sentence is not a multiple of $10,000, such amount shall be
				rounded to the nearest multiple of
				$10,000..
				(c)Maximum estate
			 tax rate equal to 45 percent
					(1)In
			 generalSubsection (c) of section 2001 (relating to imposition
			 and rate of tax) is amended—
						(A)by striking
			 but not over $2,000,000 in the table contained in paragraph
			 (1),
						(B)by striking the
			 last 2 items in such table,
						(C)by striking
			 (1) In
			 general.—, and
						(D)by striking
			 paragraph (2).
						(2)Conforming
			 amendmentParagraphs (1) and (2) of section 2102(b) are amended
			 to read as follows:

							(1)In
				generalA credit in an amount that would be determined under
				section 2010 as the applicable credit amount if the applicable exclusion amount
				were $60,000 shall be allowed against the tax imposed by section 2101.
							(2)Residents of
				possessions of the united statesIn the case of a decedent who is
				considered to be a nonresident not a citizen of the United
				States under section 2209, the credit allowed under this subsection
				shall not be less than the proportion of the amount that would be determined
				under section 2010 as the applicable credit amount if the applicable exclusion
				amount were $175,000 which the value of that part of the decedent's gross
				estate which at the time of the decedent's death is situated in the United
				States bears to the value of the decedent's entire gross estate, wherever
				situated.
							.
					(d)Modifications
			 of estate and gift taxes To reflect differences in unified credit resulting
			 from different tax rates
					(1)Estate
			 tax
						(A)In
			 generalSection 2001(b)(2) (relating to computation of tax) is
			 amended by striking if the provisions of subsection (c) (as in effect at
			 the decedent's death) and inserting if the modifications
			 described in subsection (g).
						(B)ModificationsSection
			 2001 is amended by adding at the end the following new subsection:

								(g)Modifications
				to gift tax payable To reflect different tax ratesFor purposes
				of applying subsection (b)(2) with respect to 1 or more gifts, the rates of tax
				under subsection (c) in effect at the decedent's death shall, in lieu of the
				rates of tax in effect at the time of such gifts, be used both to
				compute—
									(1)the tax imposed
				by chapter 12 with respect to such gifts, and
									(2)the credit
				allowed against such tax under section 2505, including in computing—
										(A)the applicable
				credit amount under section 2505(a)(1), and
										(B)the sum of the
				amounts allowed as a credit for all preceding periods under section
				2505(a)(2).
										For
				purposes of paragraph (2)(A), the applicable credit amount for any calendar
				year before 1998 is the amount which would be determined under section 2010(c)
				if the applicable exclusion amount were the dollar amount under section
				6018(a)(1) for such
				year..
						(2)Gift
			 taxSection 2505(a) (relating to unified credit against gift tax)
			 is amended by adding at the end the following new flush sentence:

							For
				purposes of applying paragraph (2) for any calendar year, the rates of tax in
				effect under section 2502(a)(2) for such calendar year shall, in lieu of the
				rates of tax in effect for preceding calendar periods, be used in determining
				the amounts allowable as a credit under this section for all preceding calendar
				periods..
					(e)Increase in
			 aggregate reduction in fair market value allowed under special use
			 valuationSection 2032A(a) (relating to value based on use under
			 which property qualifies) is amended—
					(1)by striking
			 $750,000 in paragraph (2) and inserting “$3,500,000,
					(2)by striking
			 1998 in paragraph (3) and inserting 2010,
					(3)by striking
			 $750,000 in paragraph (3) and inserting
			 $3,500,000, and
					(4)by striking
			 1997 in paragraph (3) and inserting 2009.
					(f)Effective
			 dateThe amendments made by this section shall apply to estates
			 of decedents dying, generation-skipping transfers, and gifts made, after
			 December 31, 2009.
				(g)Additional
			 modifications to estate tax
					(1)In
			 generalThe following provisions of the Economic Growth and Tax
			 Relief Reconciliation Act of 2001, and the amendments made by such provisions,
			 are hereby repealed:
						(A)Subtitles A and E
			 of title V.
						(B)Subsection (d),
			 and so much of subsection (f)(3) as relates to subsection (d), of section
			 511.
						(C)Paragraph (2) of
			 subsection (b), and paragraph (2) of subsection (e), of section 521.
						The Internal
			 Revenue Code of 1986 shall be applied as if such provisions and amendments had
			 never been enacted.(2)Sunset not to
			 apply to title V of
			 egtrraSection 901 of the Economic Growth and Tax Relief
			 Reconciliation Act of 2001 shall not apply to title V of such Act.
					(3)Repeal of
			 deadwood
						(A)Sections 2011,
			 2057, and 2604 are hereby repealed.
						(B)The table of
			 sections for part II of subchapter A of chapter 11 is amended by striking the
			 item relating to section 2011.
						(C)The table of
			 sections for part IV of subchapter A of chapter 11 is amended by striking the
			 item relating to section 2057.
						(D)The table of
			 sections for subchapter A of chapter 13 is amended by striking the item
			 relating to section 2604.
						302.Unified credit
			 increased by unused unified credit of deceased spouse
				(a)In
			 generalSection 2010(c), as amended by section 301(b), is amended
			 by striking paragraph (2) and inserting the following new paragraphs:

						(2)Applicable
				exclusion amountFor purposes of this subsection, the applicable
				exclusion amount is the sum of—
							(A)the basic
				exclusion amount, and
							(B)in the case of a
				surviving spouse, the aggregate deceased spousal unused exclusion
				amount.
							(3)Basic exclusion
				amount
							(A)In
				generalFor purposes of this subsection, the basic exclusion
				amount is $3,500,000.
							(B)Inflation
				adjustmentIn the case of any decedent dying in a calendar year
				after 2010, the dollar amount in subparagraph (A) shall be increased by an
				amount equal to—
								(i)such dollar
				amount, multiplied by
								(ii)the
				cost-of-living adjustment determined under section 1(f)(3) for such calendar
				year by substituting calendar year 2009 for calendar year
				1992 in subparagraph (B) thereof.
								If any amount as adjusted under
				the preceding sentence is not a multiple of $10,000, such amount shall be
				rounded to the nearest multiple of $10,000.(4)Aggregate
				deceased spousal unused exclusion amountFor purposes of this
				subsection, the term aggregate deceased spousal unused exclusion
				amount means the lesser of—
							(A)the basic
				exclusion amount, or
							(B)the sum of the
				deceased spousal unused exclusion amounts computed with respect to each
				deceased spouse of the surviving spouse.
							(5)Deceased spousal
				unused exclusion amountFor purposes of this subsection, the term
				deceased spousal unused exclusion amount means, with respect to
				the surviving spouse of any deceased spouse dying after December 31, 2009, the
				excess (if any) of—
							(A)the basic
				exclusion amount of the deceased spouse, over
							(B)the amount with
				respect to which the tentative tax is determined under section 2001(b)(1) on
				the estate of such deceased spouse.
							(6)Special
				rules
							(A)Election
				requiredA deceased spousal unused exclusion amount may not be
				taken into account by a surviving spouse under paragraph (5) unless the
				executor of the estate of the deceased spouse files an estate tax return on
				which such amount is computed and makes an election on such return that such
				amount may be so taken into account. Such election, once made, shall be
				irrevocable. No election may be made under this subparagraph if such return is
				filed after the time prescribed by law (including extensions) for filing such
				return.
							(B)Examination of
				prior returns after expiration of period of limitations with respect to
				deceased spousal unused exclusion amountNotwithstanding any
				period of limitation in section 6501, after the time has expired under section
				6501 within which a tax may be assessed under chapter 11 or 12 with respect to
				a deceased spousal unused exclusion amount, the Secretary may examine a return
				of the deceased spouse to make determinations with respect to such amount for
				purposes of carrying out this subsection.
							(7)RegulationsThe
				Secretary shall prescribe such regulations as may be necessary or appropriate
				to carry out this
				subsection.
						.
				(b)Conforming
			 amendments
					(1)Paragraph (1) of
			 section 2505(a), as amended by section 301(a), is amended to read as
			 follows:

							(1)the applicable
				credit amount in effect under section 2010(c) which would apply if the donor
				died as of the end of the calendar year, reduced
				by
							.
					(2)Section 2631(c) is
			 amended by striking the applicable exclusion amount and
			 inserting the basic exclusion amount.
					(3)Section 6018(a)(1)
			 is amended by striking applicable exclusion amount and inserting
			 basic exclusion amount.
					(c)Effective
			 DateThe amendments made by this section shall apply to estates
			 of decedents dying, generation-skipping transfers, and gifts made, after
			 December 31, 2009.