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SECTION 1. AMENDMENTS TO UNITED STATES INSULAR POSSESSION PROGRAM.

(a) Production Certificates.--The additional U.S. Note 5(h) to
chapter 91 of the Harmonized Tariff Schedule of the United States is
amended--
(1) by amending subparagraphs (i) and (ii) to read as
follows:
''(i) In the case of each calendar quarter beginning after January 1,
2002, and before January 1, 2016, the Secretaries jointly,
shall:
''(A) verify for the preceding calendar quarter both the wages
paid by each producer to permanent residents of the
insular possessions (including the value of any fringe
benefits) and the total quantity and value of watches
produced in the insular possessions and imported into
the customs territory of the United States; and
''(B) issue to each producer (not later than 30 days after the
end of the calendar quarter) a certificate for the
applicable amount.
''(ii) For purposes of subparagraph (i), except as provided in
subparagraphs (iii) and (iv), the term 'applicable amount'
means an amount equal to the sum of:
''(A) 90 percent of the producer's creditable wages (including
the value of any fringe benefits) on watch assembly
during the preceding calendar quarter (but only the
first 300,000 units per calendar year); plus
''(B) the applicable graduated declining percentage (determined
each year by the Secretaries) of the producer's
creditable wages (including the value of any fringe
benefits) on the assembly during the preceding calendar
quarter for units in excess of 300,000 that calendar
year, but not in excess of 750,000 that calendar year;
plus
''(C) the difference between the duties that would have been
due on the producer's watches (excluding digital
watches) imported into the customs territory of the
United States during the preceding quarter if they had
been imported from a country eligible for normal trade
relations subject to duty at the rates set forth in
column 1 under this chapter that were in effect on
January 1, 2001, and the duties that would have been
due on those watches if they had been imported from the
same country under the tariffs in effect for the
preceding calendar quarter.''; and
(2) by amending subparagraph (v) to read as follows:
''(v)(A) Any certificate issued under subparagraph (i) shall entitle
the certificate holder to secure the refund of duties equal to
the face value of the certificate on watches, watch movements
and, with the exception of discrete cases, parts therefor
imported into the customs territory of the United States by the
certificate holder. Such refunds shall be made under
regulations issued by the Treasury Department. Not more than 5
percent of such refunds may be retained as a reimbursement to
the Customs Service for the administrative costs of making the
refunds. If the Secretary of the Treasury determines that there
is an insufficient level of duties from watch and watch-related
tariffs, the Secretary may authorize refunds of duties
collected on jewelry under chapter 71 or any other duties that
the Secretary determines are appropriate.
''(B) At the election of the certificate holder and upon making the
certification described in this clause, the Secretary of the
Treasury shall pay to the holder the face value of the
certificate, less the value of (1) any duty refund claimed by
the holder under the certificate, plus (2) a discount of not
more than 2 percent of the face value of the certificate, as
determined by the Secretary of the Treasury. A certificate
holder shall not be eligible for direct payment under this
clause unless the certificate holder certifies to the
Secretaries that the funds received will be reinvested or
utilized to support and continue employment in the Virgin
Islands.
''(C) The Secretary of the Treasury is authorized to make the payments
provided for in clause (B) from duties collected on watches,
watch movements and, with the exception of discrete cases,
parts therefor. If such duties are insufficient, the Secretary
of the Treasury is authorized to make those payments from
duties collected on jewelry under chapter 71 or any other
duties that the Secretary determines are appropriate.''.
(b) Jewelry.--Additional U.S. Note to chapter 71 of the Harmonized
Tariff Schedule of the United States is amended--
(1) by redesignating paragraphs (b), (c), (d), and (e) as
paragraphs (c), (d), (e), and (f), respectively;
(2) by inserting after paragraph (a) the following new
paragraph:
''(b) The 750,000 unit limitation in additional U.S. Note 5(h)(ii)(B)
to chapter 91 shall not apply to articles of jewelry subject to
this note.''; and
(3) by striking paragraph (f), as so redesignated, and
inserting the following:
''(f) Notwithstanding any other provision of law, prior to February 9,
2004, any article of jewelry provided for in heading 7113 that
is assembled in the Virgin Islands, Guam, or American Samoa
shall be treated as a product of the Virgin Islands, Guam, or
American Samoa for purposes of this note and General Note
3(a)(iv) of this Schedule.''.

SEC. 2. EFFECTIVE DATE.

The amendments made by this Act shall take effect on April 1, 2002,
with respect to goods imported into the customs territory of the United
States on or after January 1, 2002.
Amends the Harmonized Tariff Schedule of the United States to revise clock and watch provisions to require the Secretary of Commerce and the Secretary of the Interior, jointly, for each calendar quarter beginning after January 1, 2002, and before January 1, 2016, to: (1) verify for the preceding calendar quarter both the wages paid by each producer to permanent residents of the insular possessions (including the value of any fringe benefits) and the total quantity and value of watches produced there and imported into the U.S. customs territory; and (2) issue to each producer a certificate for the applicable amount.Directs the Secretary of the Treasury, at the election of the certificate holder, to pay to the holder the face value of the certificate, less the value of any duty refund claimed by the holder under the certificate, plus a discount of not more than two percent of the face value of the certificate as determined by the Secretary of the Treasury.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Disability Insurance Reform Act of
1994''.

SEC. 2. REFORM OF MONTHLY INSURANCE BENEFITS BASED ON DISABILITY
INVOLVING SUBSTANCE ABUSE.

(a) In General.--Section 225 of the Social Security Act (42 U.S.C.
425) is amended--
(1) by striking the heading and inserting the following:

''additional rules relating to benefits based on disability

''Suspension of Benefits'';

(2) by inserting before subsection (b) the following new
heading:

''Continued Payments During Rehabilitation Program''; and

(3) by adding at the end the following new subsection:

''Nonpayment of Benefits by Reason of Substance Abuse

''(c)(1)(A) Notwithstanding any other provision of this title, no
benefit based on disability under this title shall be paid to any
individual for any month during any period of consecutive months
beginning with a month in which such individual is medically determined
to be a drug addict or an alcoholic and ending with a month as of the
end of which--
''(i) the person, through an outpatient rehabilitation
program, has subsequently undergone treatment appropriate for
such condition for 3 months at an institution or facility
approved by the Secretary for purposes of this subsection, and
has complied with the terms, conditions, and requirements of
such treatment and with the requirements imposed under
paragraph (4); and
''(ii) the Secretary determines that--
''(I) the person has made progress towards
recovery, or has recovered; or
''(II) if the person has not made progress towards
recovery, the person meets such requirements
established in regulations as the Secretary deems
appropriate to effectuate the purposes of this title.
''(B) In any case in which an individual's disability is based in
whole or in part on a medical determination that the individual is a
drug addict or alcoholic, such individual's benefits based on
disability under this title which are otherwise payable for any month
preceding the month in which application for such benefits is made
(pursuant to section 202(j)(1) or the last sentence of section 223(b))
shall be payable only pursuant to a certification of such payment to a
representative payee of such individual pursuant to section 205(j).
''(2) If, after the 3-month treatment period referred to in
paragraph (1)(A), the Secretary determines that the person has not
recovered from the condition treated, then, as a condition of receiving
benefits based on disability under this title for any month after such
period, the person must continue to comply with the terms, conditions,
and requirements of such treatment and with the requirements imposed
under paragraph (4), until the month in which the Secretary determines
that the person has recovered from such condition.
''(3)(A) Notwithstanding any other provision of this title, in the
case of a person who fails to continue treatment as required by
paragraph (2), no benefit based on disability shall be paid under this
title for any month ending after such failure and before the person has
completed 2 weeks of such treatment.
''(B) In the case of a person to whom a benefit based on disability
under this title becomes payable for any month after a month for which
such benefit was not payable under subparagraph (A), and who thereafter
fails to continue treatment as required by paragraph (2), no benefit
based on disability shall be paid under this title for any month ending
after such failure and before the person has completed 2 months of such
treatment.
''(C) In the case of a person to whom a benefit based on disability
under this title becomes payable for any month after a month for which
such benefit was not payable under subparagraph (B), and who thereafter
fails to continue treatment as required by paragraph (2), no benefit
based on disability shall be paid under this title for any month ending
after such failure.
''(4) For purposes of this subsection, the term 'benefit based on
disability' of an individual means a disability insurance benefit of
such individual under section 223 or a child's, widow's, or widower's
insurance benefit of such individual under section 202 based on the
disability of such individual.
''(5) Monthly insurance benefits under this title which would be
payable to any individual (other than the disabled individual to whom
benefits are not payable by reason of this subsection) on the basis of
the wages and self-employment income of such a disabled individual but
for the provisions of paragraph (1), shall be payable as though such
disabled individual were receiving such benefits which are not payable
under this subsection.
''(6) The Secretary shall provide for the monitoring and testing of
all individuals who are receiving benefits under this title and who as
a condition of such benefits are required to be undergoing treatment
and complying with the terms, conditions, and requirements thereof as
described in the preceding provisions of this subsection, in order to
assure such compliance and to determine the extent to which the
imposition of such requirements is contributing to the achievement of
the purposes of this title. The Secretary may retain jurisdiction in
the case of a hearing before the Secretary under this title to the
extent the Secretary determines necessary to carry out the preceding
sentence. The Secretary shall annually submit to the Congress a full
and complete report on the Secretary's activities under this paragraph.
''(7) The Secretary, in consultation with drug and alcohol
treatment professionals, shall develop standards for drug and alcohol
treatment programs, and in consultation with States, shall develop
guidelines to be used to review and evaluate the progress of
participants in such programs.''.
(b) Preservation of Medicare Benefits.--Section 226 of such title
(42 U.S.C. 426) is amended by adding at the end the following:
''(i) For purposes of this section, each person to whom a benefit
for any month is not payable by reason of section 225(c) shall be
treated as entitled to such benefit for such month if such person would
be entitled to such benefit for such month in the absence of such
section.''.
(c) Effective Date.--The amendments made by this section shall
apply to benefits payable for months beginning 90 or more days after
the date of the enactment of this Act.

SEC. 3. RESTRICTION OF FUTURE REPRESENTATIVE PAYEES TO GOVERNMENT
AGENCIES, STATE-LICENCED OR CERTIFIED FACILITIES, OR
STATE-BONDED OR LICENSED COMMUNITY-BASED NONPROFIT SOCIAL
SERVICE AGENCIES.

(a) Restriction to Qualified Organizations.--Section 205(j) of the
Social Security Act (42 U.S.C. 405(j)) is amended--
(1) in paragraph (1), by striking ''another individual, or
an organization,'' and inserting ''a qualified organization'';
(2) in paragraph (2)(A)(i), by striking ''the person'' and
inserting ''the qualified organization'', and by striking
''such person'' and inserting ''representatives of such
qualified organization'';
(3) in paragraph (2)(B)(i), by striking ''person'' each
place it appears in subclause (I) and inserting ''qualified
organization'', by striking ''person's social security account
number (or employer identification number)'' in subclause (II)
and inserting ''qualified organization's employer
identification number'', by striking ''such person'' in
subclause (III) and inserting ''such qualified organization'',
and by striking ''such person'' each place it appears in
subclause (IV) and inserting ''such qualified organization'';
and
(4) by striking paragraph (2)(B)(ii), by redesignating
paragraph (2)(B)(i) (as amended by paragraph (3)) as paragraph
(2)(B), and by redesignating subclauses (I), (II), (III), and
(IV) of paragraph (2)(B) (as redesignated) as clauses (i),
(ii), (iii), and (iv), respectively.
(b) Qualified Organization Defined.--
(1) In general.--Section 205(j)(2)(C)(i) of such Act (42
U.S.C. 405(j)(2)(C)(i)) is amended by striking ''Benefits of an
individual may not be certified for payment to any other person
pursuant to this subsection if--'' and inserting ''For purposes
of this subsection, the term 'qualified organization' means an
agency or instrumentality of a State or a political subdivision
of a State, a nonprofit facility that is licensed or certified
as a care facility under the law of a State or a political
subdivision of a State, and, in connection with services
provided as a representative payee under this subsection in any
State, a community-based nonprofit social service agency which
is bonded or licensed in such State. Except as otherwise
provided in this subsection, such term does not include any
person if--''.
(2) Conforming amendments.--Section 205(j)(2)(C) of such
Act is further amended--
(A) by striking ''subparagraph (B)(i)(III)'' in
clause (i)(I) and inserting ''subparagraph (B)(iii)'',
and by striking ''subparagraph (B)(i)(IV)'' in clause
(i)(II) and inserting ''subparagraph (B)(iv)'';
(B) in clause (iii), by striking subclauses (I) and
(IV), by redesignating subclauses (II), (III), and (V)
as subclauses (I), (II), and (III), respectively, and
by striking ''an individual'' in subclause (III) (as
redesignated) and inserting ''a person''; and
(C) in clause (iv), by striking ''individual'' each
place it appears and inserting ''person''.
(c) Authorization for Fees.--Section 205(j)(4) of such Act (42
U.S.C. 405(j)(4)) is amended--
(1) by striking subparagraph (A) and inserting the
following:
''(4)(A) A qualified organization may collect from an individual a
monthly fee for expenses (including overhead) incurred by such
organization in providing services performed as such individual's
representative payee pursuant to this subsection if such fee does not
exceed 10 percent of the monthly benefit involved. Any agreement
providing for a fee in excess of the amount permitted under this
subparagraph shall be void and shall be treated as misuse by such
organization of such individual's benefits.'';
(2) by striking subparagraph (B);
(3) by redesignating subparagraph (C) as subparagraph (B)
and, in subparagraph (B) (as so redesignated), by striking
''qualified organization'' and inserting ''person''; and
(4) by striking subparagraph (D).
(d) Effective Date.--The amendments made by this section shall
apply with respect to certifications of payments to representative
payees made on or after the date of the enactment of this Act. Section
205(j) of the Social Security Act (42 U.S.C. 405(j)) as in effect
immediately before the date of the enactment of this Act shall continue
to apply, in the case of any person who is then a representative payee
under such section with respect to benefits for which certification of
payment to such person under such section is then in effect, until such
certification ceases to be effective under such section as then in
effect.
Disability Insurance Reform Act of 1994 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the payment of benefits based on disability to any individual who is a drug addict or alcoholic until such individual: (1) undergoes appropriate substance abuse treatment at an approved facility; (2) has complied with the terms of such treatment; and (3) either recovers or makes progress towards recovery, with benefits terminated if the individual fails to continue treatment.
Requires lump sum disability payments to be made only through a qualified governmental or nonprofit care facility or community-based social service agency representative payees. Makes other changes with regard to representative payees, including allowing them to collect monthly fees for expenses in providing service.
Requires the Secretary of Health and Human Services to provide for a monitoring and testing program to ensure individual compliance with treatment requirements.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Right Start Child Care and Education
Act of 2009''.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

(a) Increase in Creditable Percentage of Child Care Expenditures.--
Paragraph (1) of section 45F(a) of the Internal Revenue Code of 1986 is
amended by striking ''25 percent'' and inserting ''35 percent''.
(b) Increase in Creditable Percentage of Resource and Referral
Expenditures.--Paragraph (2) of section 45F(a) of such Code is amended
by striking ''10 percent'' and inserting ''20 percent''.
(c) Increase in Maximum Credit.--Subsection (b) of section 45F of
such Code is amended by striking ''$150,000'' and inserting
''$225,000''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 3. INCREASE IN DEPENDENT CARE CREDIT.

(a) Increase in Incomes Eligible for Full Credit.--Paragraph (2) of
section 21(a) of the Internal Revenue Code of 1986 is amended by
striking ''$30,000'' and inserting ''$20,000''.
(b) Increase in Percentage of Expenses Allowable.--Paragraph (2) of
section 21(a) of such Code is amended--
(1) by striking ''35 percent'' and inserting ''50
percent'', and
(2) by striking ''20 percent'' and inserting ''35
percent''.
(c) Increase in Dollar Limit on Amount Creditable.--Subsection (c)
of section 21 of such Code is amended--
(1) by striking ''$3,000'' in paragraph (1) and inserting
''$6,000'', and
(2) by striking ''$6,000'' in paragraph (2) and inserting
''$12,000''.
(d) Credit To Be Refundable.--
(1) In general.--Section 21 of such Code is hereby moved to
subpart C of part IV of subchapter A of chapter 1 of such Code
(relating to refundable credits) and inserted after section 36.
(2) Technical amendments.--
(A) Section 21 of such Code, as so moved, is
redesignated as section 36A.
(B) Paragraph (1) of section 36A(a) of such Code
(as redesignated by paragraph (2)) is amended by
striking ''this chapter'' and inserting ''this
subtitle''.
(C) Paragraph (1) of section 23(f) of such Code is
amended by striking ''21(e)'' and inserting ''36A(e)''.
(D) Paragraph (6) of section 35(g) of such Code is
amended by striking ''21(e)'' and inserting ''36A(e)''.
(E) Subparagraph (C) of section 129(a)(2) of such
Code is amended by striking ''section 21(e)'' and
inserting ''section 36A(e)''.
(F) Paragraph (2) of section 129(b) of such Code is
amended by striking ''section 21(d)(2)'' and inserting
''section 36A(d)(2)''.
(G) Paragraph (1) of section 129(e) of such Code is
amended by striking ''section 21(b)(2)'' and inserting
''section 36A(b)(2)''.
(H) Subsection (e) of section 213 of such Code is
amended by striking ''section 21'' and inserting
''section 36A''.
(I) Subparagraph (H) of section 6213(g)(2) of such
Code is amended by striking ''section 21'' and
inserting ''section 36A''.
(J) Subparagraph (L) of section 6213(g)(2) of such
Code is amended by striking ''section 21,'' and
inserting ''section 36A,''.
(K) Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ''36A,''
after ''36,''.
(L) The table of sections for subpart C of part IV
of subchapter A of chapter 1 of the Internal Revenue
Code of 1986 is amended by inserting after the item
relating to section 36 and inserting the following:

''Sec. 36A. Expenses for household and dependent care services
necessary for gainful employment.''
(M) The table of sections for subpart A of such
part IV is amended by striking the item relating to
section 21.
(e) Certain Prior Amendments to Credit Made Permanent.--Section 901
of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall
not apply to the amendments made by section 204 of such Act.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 4. 3-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED
DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:

''SEC. 25E. RIGHT START CHILD CARE AND EDUCATION CREDIT.

''(a) Allowance of Credit.--In the case of an individual who is an
eligible child care provider for the taxable year, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year the amount of $2,000.
''(b) 3-Year Credit.--
''(1) In general.--The credit allowable by subsection (a)
for any taxable year to an individual shall be allowed for such
year only if the individual elects the application of this
section for such year.
''(2) Election.--An election to have this section apply may
not be made by an individual for any taxable year if such an
election by such individual is in effect for any 3 prior
taxable years.
''(c) Eligible Child Care Provider.--For purposes of this section--
''(1) In general.--The term 'eligible child care provider'
means, for any taxable year, any individual if--
''(A) as of the close of such taxable year, such
individual holds a bachelor's degree in early childhood
education, child care, or a related degree and such
degree was awarded by an eligible educational
institution (as defined in section 25A(f)(2)), and
''(B) during such taxable year, such individual
performs at least 1,200 hours of child care services at
a facility if--
''(i) the principal use of the facility is
to provide child care services,
''(ii) no more than 25 percent of the
children receiving child care services at the
facility are children (as defined in section
152(f)) of the individual or such individual's
spouse, and
''(iii) the facility meets the requirements
of all applicable laws and regulations of the
State or local government in which it is
located, including the licensing of the
facility as a child care facility.
Subparagraph (B)(i) shall not apply to a facility which
is the principal residence (within the meaning of
section 121) of the operator of the facility.
''(2) Child care services.--The term 'child care services'
means child care and early childhood education.''.
(b) Clerical Amendment.--The table of sections for such subpart A
is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Right Start Child Care and Education Credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

SEC. 5. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
ASSISTANCE.

(a) In General.--Subparagraph (A) of section 129(a)(2) of the
Internal Revenue Code of 1986 (relating to dependent care assistance
programs) is amended by striking ''$5,000 ($2,500'' and inserting
''$7,500 ($3,750''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2008.
Right Start Child Care and Education Act of 2009 - Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.