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PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Child Support Security Act''.

SEC. 2. NO EFFECT ON RIGHTS AND LIABILITIES.

Nothing in this Act shall be construed to affect--
(1) the right of an individual or State to receive any
child support payment; or
(2) the obligation of an individual to pay child support.

SEC. 3. INCLUSION IN INCOME OF AMOUNT OF UNPAID CHILD SUPPORT PAYMENTS.

(a) In General.--Section 108 of the Internal Revenue Code of 1986
(relating to discharge of indebtedness income) is amended by adding at
the end thereof the following new subsection:
''(h) Unpaid Child Support Payments.--
''(1) In general.--For purposes of this chapter, any
taxable unpaid child support payments of a taxpayer for any
taxable year shall be treated as amounts includible in gross
income of the taxpayer for the taxable year by reason of the
discharge of indebtedness of the taxpayer.
''(2) Taxable unpaid child support payments.--For purposes
of this subsection, the term 'taxable unpaid child support
payments' means payments--
''(A) which were applicable child support payments
which the taxpayer was required to pay under a support
instrument for the support of a child of the taxpayer,
and
''(B) with respect to which the notice requirements
of paragraph (3) are met.
''(3) Notice requirements.--
''(A) In general.--During January of the second
calendar year following a calendar year in which there
begins a taxable year for which a deduction allowed
under section 166(f) was claimed, the eligible taxpayer
shall send a notice (in such form as the Secretary may
prescribe) to the individual who failed to make
payments which contains--
''(i) the amount of the applicable child
support payments for such taxable year, and
''(ii) notice that the individual is
required to include such amount in gross income
for the taxable year beginning in the preceding
calendar year.
''(B) Notice by secretary.--If notice cannot be
provided under subparagraph (A) because the address is
not known to the eligible taxpayer, the Secretary shall
send such notice if the address is available to the
Secretary.
''(C) Address unknown.--If notice cannot be
provided under subparagraph (A) or (B) because there is
no known address, no income shall be included in gross
income for any taxable year beginning before the
calendar year preceding the calendar year in which such
notice may be sent.
''(4) Subsequent payments.--If any payment required to be
included in gross income under paragraph (1) is subsequently
made, the amount of such payment shall be allowed as a
deduction for the taxable year in which such payment is made.
''(5) Definitions.--For purposes of this subsection, the
terms 'applicable child support payments' and 'eligible
taxpayer' have the meanings given such terms by section
166(f).''
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 4. ALLOWANCE OF BAD DEBT DEDUCTION FOR UNPAID CHILD SUPPORT
PAYMENTS.

(a) In General.--Section 166 of the Internal Revenue Code of 1986
(relating to deduction for bad debts) is amended by redesignating
subsection (f) as subsection (g) and by inserting after subsection (e)
the following new subsection:
''(f) Unpaid Child Support Payments.--
''(1) In general.--In the case of any eligible taxpayer who
has any applicable child support payments remaining unpaid as
of the close of the taxable year--
''(A) subsections (a) and (d) shall not apply to
such payments, and
''(B) there shall be allowed as a deduction for
such taxable year an amount equal to the amount of such
payments.
''(2) Per child limitation on deduction.--The aggregate
amount allowable as a deduction for any taxable year under
paragraph (1) with respect to any child for whom applicable
child support payments are required to be paid shall not exceed
$5,000.
''(3) Eligible taxpayer.--For purposes of this subsection,
the term 'eligible taxpayer' means an individual--
''(A) whose adjusted gross income for the taxable
year does not exceed $50,000,
''(B) with respect to whom the amount of applicable
child support payments remaining unpaid as of the close
of the taxable year is equal to or greater than $500,
and
''(C) who meets the identification requirements of
paragraph (5).
''(4) Applicable child support payment.--
''(A) In general.--The term 'applicable child
support payment' means, with respect to any taxable
year of the eligible taxpayer--
''(i) any periodic payment of a fixed
amount, or
''(ii) any payment of a medical or
educational expense, insurance premium, or
other similar item,
which is required to be paid to such taxpayer during
such taxable year by an individual under a support
instrument meeting the requirements of paragraph (8)
for the support of any qualifying child of such
individual.
''(B) Qualifying child.--For purposes of this
paragraph, the term 'qualifying child' means a child of
an eligible individual with respect to whom a deduction
is allowable under section 151 for the taxable year (or
would be so allowable but for paragraph (2) or (4) of
section 152(e)).
''(C) Payments must be delinquent for at least
entire year.--Any payment described in subparagraph (A)
which is required to be made by an individual to an
eligible taxpayer shall not be treated as an applicable
unpaid child support payment if at least half of the
payments which are required to be paid to the eligible
taxpayer during the 12-month period ending on the last
day of the taxable year are paid. In the case of the
1st taxable year to which this subsection applies to
payments from any individual, the preceding sentence
shall be applied by substituting '24-month' for '12-
month'.
''(D) Coordination with afdc.--The term 'applicable
child support payment' shall not include any payment
the right to which has been assigned to a State under
section 402(a)(26) of the Social Security Act (42
U.S.C. 602(a)(26)).
''(5) Identification requirements.--The requirements of
this paragraph are met if the eligible taxpayer includes on the
return claiming the deduction under this subsection the name,
address, and taxpayer identification number of--
''(A) each child with respect to whom child support
payments to which this subsection applies are required
to be paid, and
''(B) the individual who was required to make such
child support payments.
In the case of a failure to provide the information under
subparagraph (B), the preceding sentence shall not apply if the
eligible taxpayer certifies that any such information is not
known.
''(6) Cost-of-living adjustments.--In the case of any
taxable year beginning after 1998, the $50,000 amount under
paragraph (2)(A), the $50,000 amount under paragraph (3)(A),
and the $500 amount under paragraph (3)(B) shall each be
increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, except that section 1(f)(3)(B)
shall be applied by substituting '1997' for '1992'.
''(7) Subsequent payments.--If any payment with respect to
which a deduction was allowed under paragraph (1) is
subsequently made, such payment shall be included in gross
income of the eligible taxpayer for the taxable year in which
paid. This paragraph shall not apply to any amount if an
individual has assigned the right to receive such amount to a
State (and the State does not pay such amount to such
individual).
''(8) Support instrument.--For purposes of this subsection,
a support instrument meets the requirements of this paragraph
if it is--
''(A) a decree of divorce or separate maintenance
or a written instrument incident to such a decree,
''(B) a written separation agreement, or
''(C) a decree (not described in subparagraph (A))
of a court or administrative agency requiring a parent
to make payments for the support or maintenance of 1 or
more children of such parent.''
(b) Deduction for Nonitemizers.--Section 62(a) of such Code is
amended by inserting after paragraph (16) the following new paragraph:
''(17) Unpaid child support payments.--The deduction
allowed by section 166(f).''
(c) Conforming Amendment.--Section 166(d)(2) of such Code is
amended by striking ''or'' at the end of subparagraph (A), by striking
the period at the end of subparagraph (B) and inserting '', or'' and by
adding at the end thereof the following new subparagraph:
''(C) a debt which is an applicable child support
payment under subsection (f).''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 5. REDUCTION OF FEDERAL DEBT.

Net revenues received in the Treasury pursuant to this Act shall be
applied, as provided in appropriation Acts, solely to the retirement of
outstanding public debt obligations of the United States and may not be
obligated or expended for any other purpose, notwithstanding any other
provision of law that does not specifically refer to this section.

SOLUTION: Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness. Sets forth notice guidelines.
Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid. Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more.
Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fairness to Local Contractors Act''.

SEC. 2. ENHANCEMENT OF STATE ENFORCEMENT OF STATE TAX, EMPLOYMENT, AND
LICENSING LAWS AGAINST CONSTRUCTION CONTRACTORS.

(a) Requirement for State Tax Clearance From Potential Construction
Contractors.--
(1) Defense contracts.--Section 2305(b) of title 10, United
States Code, is amended by adding at the end the following new
paragraph:
''(10) In order to be considered a responsible bidder or offeror
for a contract for the construction of a public building, facility, or
work, a bidder or offeror shall submit with the bid or offer a tax
clearance from the State in which the contract is to be performed. For
purposes of this paragraph, a tax clearance is a document from an
appropriate State agency indicating that the bidder or offeror is in
compliance with all the tax laws of the State in which the contract is
to be performed.''.
(2) Civilian agency contracts.--Section 303B of title III
of the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 253b) is amended by adding at the end the following
new subsection:
''(n) Tax Clearance.--In order to be considered a responsible
bidder or offeror for a contract for the construction of a public
building, facility, or work, a bidder or offeror shall submit with the
bid or offer a tax clearance from the State in which the contract is to
be performed. For purposes of this paragraph, a tax clearance is a
document from an appropriate State agency indicating that the bidder or
offeror is in compliance with all the tax laws of the State in which
the contract is to be performed.''.
(b) Requirement To Withhold Final Contract Payment Until Receipt of
State Tax Clearance and Certification of Compliance With Employment
Laws From Contractor.--
(1) Defense contracts.--Section 2307 of title 10, United
States Code, is amended by adding at the end the following new
subsection:
''(j) Requirement To Withhold Final Payment.--(1) The head of an
agency shall withhold final payment under a contract for the
construction of a public building, facility, or work until the
contractor submits to the agency both of the following:
''(A) A tax clearance from the State in which the contract
is or was performed.
''(B) A certification stating that the contractor is in
compliance (or was in compliance during the performance of the
contract) with all applicable State laws that require employers
to make payments to or for the benefit of employees, including
laws relating to unemployment insurance, workers compensation,
health insurance, and disability insurance.
''(2) For purposes of this subsection, a tax clearance is a
document from an appropriate State agency indicating that the
contractor is or was in compliance with all the tax laws of the State
in which the contract is or was performed.''.
(2) Civilian agency contracts.--Section 305 of title III of
the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 255) is amended by adding at the end the following
new subsection:
''(h) Requirement To Withhold Final Payment.--(1) The head of an
executive agency shall withhold final payment under a contract for the
construction of a public building, facility, or work until the
contractor submits to the agency both of the following:
''(A) A tax clearance from the State in which the contract
is or was performed.
''(B) A certification stating that the contractor is in
compliance (or was in compliance during the performance of the
contract) with all applicable State laws that require employers
to make payments to or for the benefit of employees, including
laws relating to unemployment insurance, workers compensation,
health insurance, and disability insurance.
''(2) For purposes of this subsection, a tax clearance is a
document from an appropriate State agency indicating that the
contractor is or was in compliance with all the tax laws of the State
in which the contract is or was performed.''.
(c) Authority To Withhold Payment to Contractor of Amounts
Necessary To Meet State Tax Obligations.--
(1) Defense contracts.--Section 2307 of title 10, United
States Code, is further amended by adding at the end the
following new subsection:
''(k) Authority To Withhold Payment To Meet State Tax
Obligations.--The head of an agency may withhold, from any payment due
to a contractor under a contract made by the agency for the
construction of a public building, facility, or work, an amount
considered necessary by the head of the agency to pay to the State in
which the contract is being performed the amount of the contractor's
State tax liability that is attributable to the contract. The head of
the agency that so withholds a payment may, upon request of the State
in which the contract is being performed and with such documentation as
the head of the agency considers necessary, pay such tax liability
amount directly to the State from the withheld payment. Any amount of a
withheld payment that exceeds the actual State tax liability amount
shall be paid to the contractor.''.
(2) Civilian agency contracts.--Section 305 of title III of
the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 255) is further amended by adding at the end the
following new subsection:
''(i) Authority To Withhold Payment To Meet State Tax
Obligations.--The head of an executive agency may withhold, from any
payment due to a contractor under a contract made by the agency for the
construction of a public building, facility, or work, an amount
considered necessary by the head of the agency to pay to the State in
which the contract is being performed the amount of the contractor's
State tax liability that is attributable to the contract. The head of
the executive agency that so withholds a payment may, upon request of
the State in which the contract is being performed and with such
documentation as the head of the agency considers necessary, pay such
tax liability amount directly to the State from the withheld payment.
Any amount of a withheld payment that exceeds the actual State tax
liability amount shall be paid to the contractor.''.
(d) Requirement for Construction Contractors To Obtain Applicable
State Licenses.--
(1) Defense contracts.--(A) Chapter 141 of title 10, United
States Code, is amended by adding at the end the following new
section:
''Sec. 2410n. Construction contracts: requirement to obtain applicable
State licenses
''The Secretary of Defense shall require, in any contract entered
into by the Secretary for the construction of a public building,
facility, or work which is to be performed in a State that requires
persons performing the type of work to be performed under the contract
to be licensed, that the contractor be so licensed.''.
(B) The table of sections at the beginning of such chapter is
amended by adding at the end the following new item:

''2410n. Construction contracts: requirement to obtain applicable State
licenses.''.
(2) Civilian agency contracts.--Title III of the Federal
Property and Administrative Services Act of 1949 (41 U.S.C. 251
et seq.) is amended by adding at the end the following new
section:

''SEC. 318. CONSTRUCTION CONTRACTS: REQUIREMENT TO OBTAIN APPLICABLE
STATE LICENSES.

''The head of an executive agency shall require, in any contract
entered into by the agency for the construction of a public building,
facility, or work which is to be performed in a State that requires
persons performing the type of work to be performed under the contract
to be licensed, that the contractor be so licensed.''.
(e) Requirement To Explain Hawaii Excise Tax in Federal Acquisition
Regulation.--The Federal Acquisition Regulation shall be revised to
contain provisions explaining the general excise tax law of the State
of Hawaii.
(f) Effective Date.--The amendments made by this Act shall apply
with respect to contracts entered into after the date of the enactment
of this Act.

SOLUTION: Fairness to Local Contractors Act - Amends the Federal Property and Administrative Services Act of 1949 and defense contract law to require a bidder or offeror, to be considered a responsible bidder or offeror for the construction of a public building, facility, or work, to submit a tax clearance (a document stating that such entity is in compliance with all State tax laws) from the State in which the contract is to be performed. Requires the head of a Federal or defense agency to withhold the final payment under such a contract until the contractor submits both a tax clearance and a certification of compliance with all State laws concerning payments to employees under a contract, including unemployment insurance, workers compensation, health insurance, and disability insurance.

Authorizes the head of a Federal or defense agency to: (1) withhold from any contractor payments amounts necessary to pay any State tax liability attributable to the contract; and (2) pay such amount directly to such State.

Directs the Secretary of Defense or agency head to require a contractor to be licensed if the State in which a construction contract is to be performed requires a license.

Requires revision of the Federal Acquisition Regulation to explain the general excise tax law of Hawaii.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Cost of Services and Translations
Act'' or the ''COST Act''.

SEC. 2. PURPOSES.

The purposes of this Act are--
(1) to create a new appendix within each agency's annual
performance and accountability report detailing any cost
associated with providing multilingual services, such as
verbal, written, or other services in languages other than
English;
(2) to end speculation on the current cost of providing
multilingual services;
(3) to provide for more transparency in the Federal
Government's accounting practices, and to determine the
effectiveness of agency programs, policies, and procedures; and
(4) to provide for more accountability with the use of
taxpayer money.

SEC. 3. MULTILINGUAL SERVICES ACCOUNTING INFORMATION REQUIREMENT.

(a) Multilingual Services Accounting Information.--Chapter 9 of
title 31, United States Code, is amended--
(1) in section 902(a)(6)--
(A) by striking ''and'' at the end of subparagraph
(D);
(B) by redesignating subparagraph (E) as
subparagraph (F); and
(C) by inserting after subparagraph (D) the
following:
''(E) effective for each of the fiscal years
beginning on or after October 1, 2015, the multilingual
services accounting information of the agency for such
fiscal year in accordance with the guidance issued
under section 3517 of this title and the procedures of
OMB Circular No. A-11, part 6 (as in effect on the date
of the enactment of this subparagraph) and OMB Circular
No. A-136 (as in effect on the date of the enactment of
this subparagraph); and''; and
(2) by adding at the end the following:
''Sec. 904. Definitions.
''In this chapter:
''(1) Multilingual services.--The term 'multilingual
services' includes--
''(A) the services provided by interpreters hired
by an agency;
''(B) the services provided by an agency associated
with assisting agency employees or contractors learn a
language other than English that result in additional
expenses, wages, or salaries, or changes to expenses,
wages, or salaries, for the agency or agency employees
or contractors;
''(C) agency preparation, translation, printing, or
recordation of documents, records, Web sites,
brochures, pamphlets, flyers, or other materials in a
language other than English;
''(D) the services provided or performed for the
Federal Government by agency employees or contractors
that require speaking a language other than English
that result in wage differentials or benefits provided
by the agency; and
''(E) any other services provided or performed by
an agency which utilize languages other than English
and that incur additional costs to the agency.
''(2) Multilingual services accounting information.--The
term 'multilingual services accounting information' means any
accounting information related to multilingual services.''.
(b) Conforming Amendment.--The table of sections at the beginning
of chapter 9 of title 31, United States Code, is amended by adding
after the item relating to section 903 the following:

''904. Definitions.''.

SEC. 4. MULTILINGUAL SERVICES EXPENSES REPORT.

(a) Multilingual Services Expenses Report.--Subchapter II of
chapter 35 of title 31, United States Code is amended--
(1) in section 3512(a)(2)--
(A) by striking ''and'' at the end of subparagraph
(E);
(B) by redesignating subparagraph (F) as
subparagraph (G); and
(C) by inserting after subparagraph (E) the
following:
''(F) effective for the first full calendar year
beginning after December 31, 2015, and for each
calendar year thereafter, a Multilingual Services
Expenses Report, which shall include--
''(i) a summary and analysis of the
multilingual services accounting information
(as defined in section 904 of this title)
prepared by each agency Chief Financial Officer
under section 902(a)(6)(E) of this title;
''(ii) a description of any changes to the
existing financial management structure of the
Federal Government needed to establish an
integrated individual agency accounting of all
multilingual services (as defined in section
904 of this title) conducted by each agency;
and
''(iii) any other information the Director
considers appropriate to fully inform the
Congress and the agency Chief Financial
Officers regarding the accounting of all
multilingual services provided by the Federal
Government; and''; and
(2) by adding at the end the following:
''Sec. 3517. Multilingual Services Accounting Guidelines.
''Not later than 180 days after the date of the enactment of this
section, the Director of the Office of Management and Budget shall
issue guidance that each agency Chief Financial Officer shall follow in
compiling the multilingual services accounting information required
under section 902(a)(6)(E) of this title.''.
(b) Conforming Amendment.--The table of sections at the beginning
of chapter 35 of title 31, United States Code, is amended by adding
after the item relating to section 3516 the following:

''3517. Multilingual Services Accounting Guidelines.''.

SOLUTION:
Cost of Services and Translations Act or the COST Act Requires federal agency Chief Financial Officers to include multilingual services accounting information in their mandatory annual reports to the agency head and to the Office of Management and Budget (OMB). Defines multilingual services to include: (1) services provided by interpreters hired by an agency; (2) services resulting in additional expenses which an agency provides to assist its employees or contractors to learn a non-English language; (3) agency preparation, translation, printing, or recordation of materials in a language other than English; and (4) services provided or performed for the federal government by agency employees or contractors that require speaking a non-English language that result in wage differentials or benefits provided by the agency. Requires the annual financial management status report of the OMB to certain congressional committees to contain a Multilingual Services Expenses Report that includes: (1) a summary and analysis of the multilingual services accounting information prepared by each agency Chief Financial Officer, and (2) a description of any changes to the existing financial management structure of the federal government needed to establish an integrated individual agency accounting of all multilingual services conducted by each agency. Requires the OMB to issue guidance that an agency Chief Financial Officer must follow in compiling multilingual services accounting information.