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Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Farm and Ranch Risk Management
Act''.

SEC. 2. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

(a) In General.--Subpart C of part II of subchapter E of chapter 1
of the Internal Revenue Code of 1986 (relating to taxable year for
which deductions taken) is amended by inserting after section 468B the
following:

''SEC. 468C. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

''(a) Deduction Allowed.--In the case of an individual engaged in
an eligible farming business or commercial fishing, there shall be
allowed as a deduction for any taxable year the amount paid in cash by
the taxpayer during the taxable year to a Farm and Ranch Risk
Management Account (hereinafter referred to as the 'FARRM Account').
''(b) Limitation.--
''(1) Contributions.--The amount which a taxpayer may pay
into the FARRM Account for any taxable year shall not exceed 20
percent of so much of the taxable income of the taxpayer
(determined without regard to this section) which is
attributable (determined in the manner applicable under section
1301) to any eligible farming business or commercial fishing.
''(2) Distributions.--Distributions from a FARRM Account
may not be used to purchase, lease, or finance any new fishing
vessel, add capacity to any fishery, or otherwise contribute to
the overcapitalization of any fishery. The Secretary of
Commerce shall implement regulations to enforce this paragraph.
''(c) Eligible Businesses.--For purposes of this section--
''(1) Eligible farming business.--The term 'eligible
farming business' means any farming business (as defined in
section 263A(e)(4)) which is not a passive activity (within the
meaning of section 469(c)) of the taxpayer.
''(2) Commercial fishing.--The term 'commercial fishing'
has the meaning given such term by section (3) of the Magnuson-
Stevens Fishery Conservation and Management Act (16 U.S.C.
1802) but only if such fishing is not a passive activity
(within the meaning of section 469(c)) of the taxpayer.
''(d) FARRM Account.--For purposes of this section--
''(1) In general.--The term 'FARRM Account' means a trust
created or organized in the United States for the exclusive
benefit of the taxpayer, but only if the written governing
instrument creating the trust meets the following requirements:
''(A) No contribution will be accepted for any
taxable year in excess of the amount allowed as a
deduction under subsection (a) for such year.
''(B) The trustee is a bank (as defined in section
408(n)) or another person who demonstrates to the
satisfaction of the Secretary that the manner in which
such person will administer the trust will be
consistent with the requirements of this section.
''(C) The assets of the trust consist entirely of
cash or of obligations which have adequate stated
interest (as defined in section 1274(c)(2)) and which
pay such interest not less often than annually.
''(D) All income of the trust is distributed
currently to the grantor.
''(E) The assets of the trust will not be
commingled with other property except in a common trust
fund or common investment fund.
''(2) Account taxed as grantor trust.--The grantor of a
FARRM Account shall be treated for purposes of this title as
the owner of such Account and shall be subject to tax thereon
in accordance with subpart E of part I of subchapter J of this
chapter (relating to grantors and others treated as substantial
owners).
''(e) Inclusion of Amounts Distributed.--
''(1) In general.--Except as provided in paragraph (2),
there shall be includible in the gross income of the taxpayer
for any taxable year--
''(A) any amount distributed from a FARRM Account
of the taxpayer during such taxable year, and
''(B) any deemed distribution under--
''(i) subsection (f)(1) (relating to
deposits not distributed within 5 years),
''(ii) subsection (f)(2) (relating to
cessation in eligible farming business), and
''(iii) subparagraph (A) or (B) of
subsection (f)(3) (relating to prohibited
transactions and pledging account as security).
''(2) Exceptions.--Paragraph (1)(A) shall not apply to--
''(A) any distribution to the extent attributable
to income of the Account, and
''(B) the distribution of any contribution paid
during a taxable year to a FARRM Account to the extent
that such contribution exceeds the limitation
applicable under subsection (b) if requirements similar
to the requirements of section 408(d)(4) are met.
For purposes of subparagraph (A), distributions shall be
treated as first attributable to income and then to other
amounts.
''(f) Special Rules.--
''(1) Tax on deposits in account which are not distributed
within 5 years.--
''(A) In general.--If, at the close of any taxable
year, there is a nonqualified balance in any FARRM
Account--
''(i) there shall be deemed distributed
from such Account during such taxable year an
amount equal to such balance, and
''(ii) the taxpayer's tax imposed by this
chapter for such taxable year shall be
increased by 10 percent of such deemed
distribution.
The preceding sentence shall not apply if an amount
equal to such nonqualified balance is distributed from
such Account to the taxpayer before the due date
(including extensions) for filing the return of tax
imposed by this chapter for such year (or, if earlier,
the date the taxpayer files such return for such year).
''(B) Nonqualified balance.--For purposes of
subparagraph (A), the term 'nonqualified balance' means
any balance in the Account on the last day of the
taxable year which is attributable to amounts deposited
in such Account before the 4th preceding taxable year.
''(C) Ordering rule.--For purposes of this
paragraph, distributions from a FARRM Account (other
than distributions of current income) shall be treated
as made from deposits in the order in which such
deposits were made, beginning with the earliest
deposits.
''(2) Cessation in eligible business.--At the close of the
first disqualification period after a period for which the
taxpayer was engaged in an eligible farming business or
commercial fishing, there shall be deemed distributed from the
FARRM Account of the taxpayer an amount equal to the balance in
such Account (if any) at the close of such disqualification
period. For purposes of the preceding sentence, the term
'disqualification period' means any period of 2 consecutive
taxable years for which the taxpayer is not engaged in an
eligible farming business or commercial fishing.
''(3) Certain rules to apply.--Rules similar to the
following rules shall apply for purposes of this section:
''(A) Section 220(f)(8) (relating to treatment on
death).
''(B) Section 408(e)(2) (relating to loss of
exemption of account where individual engages in
prohibited transaction).
''(C) Section 408(e)(4) (relating to effect of
pledging account as security).
''(D) Section 408(g) (relating to community
property laws).
''(E) Section 408(h) (relating to custodial
accounts).
''(4) Time when payments deemed made.--For purposes of this
section, a taxpayer shall be deemed to have made a payment to a
FARRM Account on the last day of a taxable year if such payment
is made on account of such taxable year and is made on or
before the due date (without regard to extensions) for filing
the return of tax for such taxable year.
''(5) Individual.--For purposes of this section, the term
'individual' shall not include an estate or trust.
''(6) Deduction not allowed for self-employment tax.--The
deduction allowable by reason of subsection (a) shall not be
taken into account in determining an individual's net earnings
from self-employment (within the meaning of section 1402(a))
for purposes of chapter 2.
''(g) Reports.--The trustee of a FARRM Account shall make such
reports regarding such Account to the Secretary and to the person for
whose benefit the Account is maintained with respect to contributions,
distributions, and such other matters as the Secretary may require
under regulations. The reports required by this subsection shall be
filed at such time and in such manner and furnished to such persons at
such time and in such manner as may be required by such regulations.''.
(b) Tax on Excess Contributions.--
(1) Subsection (a) of section 4973 of such Code (relating
to tax on excess contributions to certain tax-favored accounts
and annuities) is amended by striking ''or'' at the end of
paragraph (3), by redesignating paragraph (4) as paragraph (5),
and by inserting after paragraph (3) the following:
''(4) a FARRM Account (within the meaning of section
468C(d)), or''.
(2) Section 4973 of such Code is amended by adding at the
end the following:
''(g) Excess Contributions to FARRM Accounts.--For purposes of this
section, in the case of a FARRM Account (within the meaning of section
468C(d)), the term 'excess contributions' means the amount by which the
amount contributed for the taxable year to the Account exceeds the
amount which may be contributed to the Account under section 468C(b)
for such taxable year. For purposes of this subsection, any
contribution which is distributed out of the FARRM Account in a
distribution to which section 468C(e)(2)(B) applies shall be treated as
an amount not contributed.''.
(3) The section heading for section 4973 of such Code is
amended to read as follows:

''SEC. 4973. EXCESS CONTRIBUTIONS TO CERTAIN ACCOUNTS, ANNUITIES,
ETC.''.

(4) The table of sections for chapter 43 of such Code is
amended by striking the item relating to section 4973 and
inserting the following:

''Sec. 4973. Excess contributions to
certain accounts, annuities,
etc.''.
(c) Tax on Prohibited Transactions.--
(1) Subsection (c) of section 4975 of such Code (relating
to tax on prohibited transactions) is amended by adding at the
end the following:
''(6) Special rule for farrm accounts.--A person for whose
benefit a FARRM Account (within the meaning of section 468C(d))
is established shall be exempt from the tax imposed by this
section with respect to any transaction concerning such account
(which would otherwise be taxable under this section) if, with
respect to such transaction, the account ceases to be a FARRM
Account by reason of the application of section 468C(f)(3)(A)
to such account.''.
(2) Paragraph (1) of section 4975(e) of such Code is
amended by redesignating subparagraphs (E) and (F) as
subparagraphs (F) and (G), respectively, and by inserting after
subparagraph (D) the following:
''(E) a FARRM Account described in section
468C(d),''.
(d) Failure To Provide Reports on FARRM Accounts.--Paragraph (2) of
section 6693(a) of such Code (relating to failure to provide reports on
certain tax-favored accounts or annuities) is amended by redesignating
subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively,
and by inserting after subparagraph (B) the following:
''(C) section 468C(g) (relating to FARRM
Accounts),''.
(e) Clerical Amendment.--The table of sections for subpart C of
part II of subchapter E of chapter 1 of such Code is amended by
inserting after the item relating to section 468B the following:

''Sec. 468C. Farm and Ranch Risk
Management Accounts.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

Ex Output:
Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow an individual engaged in an eligible farming or commercial fishing business a deduction for any taxable year of up to 20 percent of taxable income attributable to the eligible farming or commercial fishing business which was paid in cash by the taxpayer to a Farm and Ranch Risk Management Account (FARRM Account).Includes distributions from a FARRM account in the taxpayer's gross income, and subjects to a special ten percent surtax any distributions not made within five years of contribution. Establishes a tax on excess contributions, but exempts the taxpayer from the tax on certain prohibited transactions.

Ex Input:
SECTION 1. PROGRAM ON PROVISION OF READJUSTMENT AND MENTAL HEALTH CARE
SERVICES TO VETERANS WHO SERVED IN OPERATION IRAQI
FREEDOM AND OPERATION ENDURING FREEDOM.

(a) Program Required.--Not later than 180 days after the date of
the enactment of this Act, the Secretary of Veterans Affairs shall
establish a program to provide--
(1) to veterans of Operation Iraqi Freedom and Operation
Enduring Freedom, particularly veterans who served in such
operations while in the National Guard and the Reserves--
(A) peer outreach services;
(B) peer support services;
(C) readjustment counseling and services described
in section 1712A of title 38, United States Code; and
(D) mental health services; and
(2) to members of the immediate family of such a veteran,
during the three-year period beginning on the date of the
return of such veteran from deployment in Operation Iraqi
Freedom and Operation Enduring Freedom, education, support,
counseling, and mental health services to assist in--
(A) the readjustment of such veteran to civilian
life;
(B) in the case such veteran has an injury or
illness incurred during such deployment, the recovery
of such veteran; and
(C) the readjustment of the family following the
return of such veteran.
(b) Contracts With Community Mental Health Centers and Qualified
Entities for Provision of Services.--In carrying out the program
required by subsection (a), the Secretary shall contract with community
mental health centers and other qualified entities to provide the
services required by such subsection in areas the Secretary determines
are not adequately served by other health care facilities of the
Department of Veterans Affairs. Such contracts shall require each
contracting community health center or entity--
(1) to the extent practicable, to employ veterans trained
under subsection (c);
(2) to the extent practicable, to use telehealth services
for the delivery of services required by subsection (a);
(3) to participate in the training program conducted in
accordance with subsection (d);
(4) to comply with applicable protocols of the Department
of Veterans Affairs before incurring any liability on behalf of
the Department for the provision of the services required by
subsection (a);
(5) to submit annual reports to the Secretary containing,
with respect to the program required by subsection (a) and for
the last full calendar year ending before the submission of
such report--
(A) the number of the veterans served, veterans
diagnosed, and courses of treatment provided to
veterans as part of the program required by subsection
(a); and
(B) demographic information for such services,
diagnoses, and courses of treatment;
(6) for each veteran for whom a community mental health
center or other qualified entity provides mental health
services under such contract, to provide the Department of
Veterans Affairs with such clinical summary information as the
Secretary shall require; and
(7) to meet such other requirements as the Secretary shall
require.
(c) Training of Veterans for the Provision of Peer-Outreach and
Peer-Support Services.--In carrying out the program required by
subsection (a), the Secretary shall contract with a national not-for-
profit mental health organization to carry out a national program of
training for veterans described in subsection (a) to provide the
services described in subparagraphs (A) and (B) of paragraph (1) of
such subsection.
(d) Training of Clinicians for Provision of Services.--The
Secretary shall conduct a training program for clinicians of community
mental health centers or entities that have contracts with the
Secretary under subsection (b) to ensure that such clinicians can
provide the services required by subsection (a) in a manner that--
(1) recognizes factors that are unique to the experience of
veterans who served on active duty in Operation Iraqi Freedom
or Operation Enduring Freedom (including their combat and
military training experiences); and
(2) utilizes best practices and technologies.
(e) Reports Required.--
(1) Initial report on plan for implementation.--Not later
than 45 days after the date of the enactment of this Act, the
Secretary shall submit to the Committee on Veterans' Affairs of
the Senate and the Committee on Veterans' Affairs of the House
of Representatives a report containing the plans of the
Secretary to implement the program required by subsection (a).
(2) Status report.--Not later than one year after the date
of the enactment of this Act, the Secretary shall submit to the
Committee on Veterans' Affairs of the Senate and the Committee
on Veterans' Affairs of the House of Representatives a report
on the implementation of the program. Such report shall include
the following:
(A) Information on the number of veterans who
received services as part of the program and the type
of services received during the last full calendar year
completed before the submission of such report.
(B) An evaluation of the provision of services
under paragraph (2) of subsection (a) and a
recommendation as to whether the period described in
such paragraph should be extended to a five-year
period.
(f) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary of Veterans Affairs such sums as may be
necessary to carry out this section.

SEC. 2. EXTENSION OF ELIGIBILITY FOR HEALTH CARE SERVICES FROM
DEPARTMENT OF VETERANS AFFAIRS FOR VETERANS OF SERVICE IN
COMBAT THEATER.

Section 1710(e)(3)(C) of title 38, United States Code, is amended
by striking ''2 years'' and inserting ''5 years''.

Ex Output:
Directs the Secretary of Veterans Affairs to establish a program to provide to veterans of Operations Iraqi Freedom and Enduring Freedom, particularly veterans who served in such Operations while in the National Guard and reserves: (1) peer outreach and support services; (2) readjustment counseling and related services; and (3) mental health services. Directs the Secretary to also provide to immediate family members of such veterans, during the three-year period following the return of the veterans from such a deployment, education, support, counseling, and mental health services to assist in: (1) readjustment to civilian life; (2) recovery from an injury or illness incurred during such deployment; and (3) readjustment of the family following the veteran's return.

Authorizes the Secretary to contract with community health centers and other qualified entities to provide such services in areas not adequately served by health care facilities of the Department of Veterans Affairs (VA).

Requires the Secretary to: (1) contract for a program to train veterans to provide the peer outreach and support services; and (2) conduct a training program for clinicians of community health centers and entities contracted to provide such services.

Extends the eligibility for hospital care, medical services, and nursing home care for veterans who served on active duty in a theater of combat operations from two to five years after their discharge or release from such duty.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Improving Economic Sanctions Act of
2016''.

SEC. 2. ESTABLISHMENT OF AN ECONOMIC SANCTIONS STRATEGY, COORDINATION,
AND PLANNING GROUP.

(a) In General.--Subchapter I of chapter 3 of subtitle I of title
31, United States Code, is amended by adding at the end the following
new section:
''Sec. 316. Economic Sanctions Strategy, Coordination, and Planning
Group
''(a) Establishment.--There is established within the Department of
the Treasury an Economic Sanctions Strategy, Coordination, and Planning
Group (in this section referred to as the 'Group'), which shall--
''(1) be within the Office of Terrorism and Financial
Intelligence; and
''(2) report directly to the Secretary of the Treasury.
''(b) Membership.--The members of the Group shall include--
''(1) the Undersecretary of the Treasury for Terrorism and
Financial Crimes, who shall serve as chairperson of the Group;
and
''(2) a senior level representative (selected by the
Undersecretary for Terrorism and Financial Crimes) from each of
the following offices and bureau of the Department of the
Treasury:
''(A) The Office of International Affairs.
''(B) The Office of Economic Policy.
''(C) The Office of Legislative Affairs.
''(D) The Office of Foreign Assets Control.
''(E) The Office of Intelligence and Analysis.
''(F) The Office of Terrorist Financing.
''(G) The Financial Crimes Enforcement Network.
''(c) Functions.--
''(1) Contingency planning.--
''(A) In general.--The Group shall conduct
contingency planning to enable the Office of Foreign
Assets Control to rapidly impose, monitor, and enforce
an economic sanctions program against a foreign country
or entity pursuant to the authority of the
International Emergency Economic Powers Act (50 U.S.C.
1701 et seq.) or any other provision of law.
''(B) Considerations.--The contingency planning
required under subparagraph (A) shall be based on and
guided by the following considerations:
''(i) The estimated vulnerability of the
foreign country or entity to economic
sanctions.
''(ii) Whether certain types of economic
sanctions will be more effective against the
economy of the foreign country or entity.
''(iii) Whether economic sanctions can be
imposed against the foreign country or entity
with limited costs to the economy of the United
States.
''(iv) Whether economic sanctions will be
more effective if imposed unilaterally by the
United States or in conjunction with other
foreign countries and international entities.
''(v) The manner in which economic
sanctions will be lifted.
''(2) Strategy to improve united states economic sanctions
policy.--The Group shall--
''(A) review each economic sanctions program
administered by the Office of Foreign Assets Control to
identify--
''(i) specific problems with each economic
sanctions program; and
''(ii) general problems with United States
economic sanctions policy; and
''(B) create a strategy to improve each economic
sanctions program administered by the Office of Foreign
Assets Control and United States economic sanctions
policy.
''(3) Interagency coordination.--The Undersecretary for
Terrorism and Financial Crimes shall--
''(A) coordinate the development of United States
economic sanctions policy with the Department of State,
Department of Defense, Department of Justice,
Department of Commerce, National Security Council,
Office of the Director of National Intelligence, and
any other executive agency as the President may
designate; and
''(B) ensure that information related to United
States economic sanctions policy is shared equally
between the departments and entities described in
subparagraph (A).
''(d) Meetings.--The Group may not meet less than once per month.
''(e) Support Staff.--The Undersecretary for Terrorism and
Financial Crimes or the Secretary of the Treasury may assign on a non-
reimbursable basis any personnel of the Department of the Treasury to
the Group to assist the Group in carrying out the functions under
subsection (c).
''(f) Consultations.--In carrying out the functions under
subsection (c), the Group may consult with policy experts from
academia, research organizations, the private sector, and other
relevant organizations and institutions.
''(g) Annual Reports to Congress.--
''(1) In general.--Not later than July 1, 2017, and
annually thereafter, the Group shall submit to the Committees
on Foreign Affairs and Ways and Means of the House of
Representatives, the Committees on Foreign Relations and
Banking, Housing, and Urban Affairs of the Senate, the
Permanent Select Committee on Intelligence of the House of
Representatives, and the Select Committee on Intelligence of
the Senate a report which--
''(A) shall include--
''(i) an overview of the contingency
planning described in subsection (c)(1);
''(ii) an annex of the problems identified
pursuant to subsection (c)(2)(A);
''(iii) the strategy created under
subsection (c)(2)(B);
''(iv) an overview of the interagency
coordination described in subsection (c)(3);
''(v) an annex of the policy experts with
whom the Group consulted under subsection (f);
and
''(vi) a comprehensive sanctions impact
assessment; and
''(B) may include a classified index and closed
briefings for the Permanent Select Committee on
Intelligence of the House of Representatives and the
Select Committee on Intelligence of the Senate.
''(2) Components of comprehensive sanctions impact
assessment.--The comprehensive sanctions impact assessment
required under paragraph (1)(A)(vi)--
''(A) may be completed using a variety of social
scientific research methods, including quantitative
research methods, qualitative research methods,
econometrics, and formal modeling; and
''(B) shall include--
''(i) an assessment of each economic
sanctions program administered by the Office of
Foreign Assets Control, including the impact of
the sanctions on the economy of the foreign
country or entity, the impact of the sanctions
on the economy of the United States, and, if
applicable, the behavioral changes of the
foreign country or entity in response to the
sanctions; and
''(ii) an annex of the social scientific
research methods that were used to complete
each assessment under clause (i).
''(3) Public availability.--Each report submitted under
this subsection, excluding classified information, shall be
made publicly available on the website of the Department of the
Treasury and may be amended as an economic sanctions program is
lifted or modified.
''(h) Definitions.--In this section:
''(1) Executive agency.--The term 'executive agency' has
the meaning given the term in section 105 of title 5, United
States Code.
''(2) United states economic sanctions policy.--The term
'United States economic sanctions policy' means the measures by
which the Department of the Treasury develops, implements,
monitors, enforces, and lifts sanctions against a foreign
country or entity pursuant to the authority of the
International Emergency Economic Powers Act (50 U.S.C. 1701 et
seq.) or any other provision of law.''.
(b) Conforming Amendment.--Section 312(a)(6) of such title is
amended by adding at the end the following new subparagraph:
''(G) The Economic Sanctions Strategy,
Coordination, and Planning Group, which shall report
directly to the Secretary of the Treasury.''.
(c) Clerical Amendment.--The table of sections at the beginning of
chapter 3 of such title is amended by inserting after the item relating
to section 315 the following new item:

''316. Economic Sanctions Strategy, Coordination, and Planning
Group.''.

Ex Output:
Improving Economic Sanctions Act of 2016 This bill establishes within the Office of Terrorism and Financial Intelligence of the Department of the Treasury an Economic Sanctions Strategy, Coordination, and Planning Group. The group shall conduct contingency planning to enable the Office of Foreign Assets Control (OFAC) to impose, monitor, and enforce a program of economic sanctions against a foreign country or entity pursuant to the International Emergency Economic Powers Act. The group shall: (1) review OFAC economic sanctions programs to identify specific problems with such programs and general problems with U.S. economic sanctions policy, and (2) create a strategy to improve such programs and policy. The Office of Terrorism and Financial Crimes shall coordinate the development of U.S. economic sanctions policy with the Departments of State, Defense, Justice, and Commerce; the National Security Council; and the Office of the Director of National Intelligence.