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[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Restoring Authority to Schools Act
of 2004''.

SEC. 2. PURPOSES.

The purposes of this Act are--
(1) to restore authority to the public schools to conduct
education as a human enterprise;
(2) to limit Federal court oversight of public schools to
that which is reasonable and necessary to implement Federal
law; and
(3) to allow State and local education officials to bring
new insights and solutions to problems of allocating revenues
and resources for the common good in keeping with their
designated legislative and executive powers.

SEC. 3. APPROPRIATE REMEDIES WITH RESPECT TO VIOLATIONS OF FEDERAL LAW
IN THE PUBLIC SCHOOLS.

(a) Requirements for Relief.--
(1) Prospective relief.--
(A) Prospective relief in any civil action with
respect to violations of Federal law in the public
schools shall extend no further than necessary to
correct the violation of the Federal right of a
particular plaintiff or plaintiffs. The court shall not
grant or approve any prospective relief unless the
court finds that such relief is narrowly drawn, extends
no further than necessary to correct the violation of
the Federal right, and is the least intrusive means
necessary to correct the violation of the Federal
right. The court shall give substantial weight to any
adverse impact on other students or the school
community as a whole caused by the relief.
(B) The court shall not order any prospective
relief that requires or permits a government official
to exceed his or her authority under State or local law
or otherwise violates State or local law, unless--
(i) Federal law requires such relief to be
ordered in violation of State or local law;
(ii) the relief is necessary to correct the
violation of a Federal right; and
(iii) no other relief will correct the
violation of the Federal right.
(2) Preliminary injunctive relief.--In any civil action
with respect to violations of Federal law in the public
schools, to the extent otherwise authorized by law, the court
may enter a temporary restraining order or an order for
preliminary injunctive relief. Preliminary injunctive relief
must be narrowly drawn, extend no further than necessary to
correct the harm the court finds requires preliminary relief,
and be the least intrusive means necessary to correct that
harm. The court shall give substantial weight to any adverse
impact on other students or the school community as a whole
caused by the preliminary relief and shall respect the
principles of comity set out in paragraph (1)(B) in tailoring
any preliminary relief. Preliminary injunctive relief shall
automatically expire on the date that is 90 days after its
entry, unless the court makes the findings required under
subsection (a)(1) for the entry of prospective relief and makes
the order final before the expiration of the 90-day period.
(b) Termination of Relief.--
(1) Termination of prospective relief.--
(A) In any civil action with respect to violations
of Federal law in the public schools in which
prospective relief is ordered, such relief shall be
terminable upon the motion of any party or intervener--
(i) 2 years after the date the court
granted or approved the prospective relief;
(ii) 1 year after the date the court has
entered an order denying termination of
prospective relief under this paragraph; or
(iii) in the case of an order issued on or
before the date of enactment of the Restoring
Authority to Schools Act (enacted ____ __,
2004), 2 years after such date of enactment.
(B) Nothing in this section shall prevent the
parties from agreeing to terminate or modify relief
before the relief is terminated under subparagraph (A).
(2) Immediate termination of prospective relief.--In any
civil action with respect to violations of Federal law in the
public schools, a defendant or intervener shall be entitled to
the immediate termination of any prospective relief if the
relief was approved or granted in the absence of a finding by
the court that the relief is narrowly drawn, extends no further
than necessary to correct the violation of the Federal right,
and is the least intrusive means necessary to correct the
violation of the Federal right.
(3) Limitation.--Prospective relief shall not terminate if
the court makes written findings based on the record that
prospective relief remains necessary to correct a current and
ongoing violation of the Federal right, extends no further than
necessary to correct the violation of the Federal right, and
that the prospective relief is narrowly drawn and the least
intrusive means to correct the violation.
(4) Termination or modification of relief.--Nothing in this
section shall prevent any party or intervener from seeking
modification or termination before the relief is terminable
under paragraph (1) or (2), to the extent that modification or
termination would otherwise be legally permissible.
(c) Settlements.--
(1) Consent decrees.--In any civil action with respect to
violations of Federal law in the public schools, the court
shall not enter or approve a consent decree unless it complies
with the limitations on relief set forth in subsection (a).
(2) Private settlement agreements.--
(A) Nothing in this section shall preclude parties
from entering into a private settlement agreement that
does not comply with the limitations on relief set
forth in subsection (a), if the terms of that agreement
are not subject to court enforcement other than the
reinstatement of the civil proceeding that the
agreement settled.
(B) Nothing in this section shall preclude any
party claiming that a private settlement agreement has
been breached from seeking in State court any remedy
available under State law.
(d) State Law Remedies.--The limitations on remedies in this
section shall not apply to relief entered by a State court based solely
upon claims arising under State law.
(e) Procedure for Motions Affecting Prospective Relief.--
(1) Generally.--The court shall promptly rule on any motion
to modify or terminate prospective relief in a civil action
with respect to violations of Federal law in the public
schools. Mandamus shall lie to remedy any failure to issue a
prompt ruling on such a motion.
(2) Automatic stay.--Any motion to modify or terminate
prospective relief made under subsection (b) shall operate as a
stay during the period--
(A)(i) beginning on the 30th day after such motion
is filed, in the case of a motion made under paragraph
(1) or (2) of subsection (b); or
(ii) beginning on the 180th day after such motion
is filed, in the case of a motion made under any other
law; and
(B) ending on the date the court enters a final
order ruling on the motion.
(3) Postponement of automatic stay.--The court may postpone
the effective date of an automatic stay specified in subsection
(e)(2)(A) for not more than 60 days for good cause. No
postponement shall be permissible because of general congestion
of the court's calendar.
(4) Order blocking the automatic stay.--Any order staying,
suspending, delaying, or barring the operation of the automatic
stay described in paragraph (2) (other than an order to
postpone the effective date of the automatic stay under
paragraph (3)) shall be treated as an order refusing to
dissolve or modify an injunction and shall be appealable
pursuant to section 1292(a)(1) of title 28, United States Code,
regardless of how the order is styled or whether the order is
termed a preliminary or a final ruling.
(f) Special Masters.--
(1) In general.--
(A) In any civil action in a Federal court with
respect to violations of Federal law in the public
schools, the court may appoint a special master who
shall be disinterested and objective and who will give
due regard to balancing the needs of the school
community as a whole against the requested relief, to
conduct hearings on the record and prepare proposed
findings of fact.
(B) The court shall appoint a special master under
this subsection during the remedial phase of the action
only upon a finding that the remedial phase will be
sufficiently complex to warrant the appointment.
(2) Appointment.--
(A) If the court determines that the appointment of
a special master is necessary, the court shall request
that the defendant State officials and the plaintiff
each submit a list of not more than 5 persons to serve
as a special master.
(B) Each party shall have the opportunity to remove
up to 3 persons from the opposing party's list.
(C) The court shall select the master from the
persons remaining on the list after the operation of
subparagraph (B).
(3) Interlocutory appeal.--Any party shall have the right
to an interlocutory appeal of the judge's selection of the
special master under this subsection, on the ground of
partiality.
(4) Compensation.--The compensation to be allowed to a
special master under this section shall be based on an hourly
rate not greater than the hourly rate established under section
3006A for payment of court-appointed counsel, plus costs
reasonably incurred by the special master. Such compensation
and costs shall be paid with funds appropriated to the
Judiciary.
(5) Regular review of appointment.--In any civil action
with respect to violations of Federal law in the public schools
in which a special master is appointed under this subsection,
the court shall review the appointment of the special master
every 6 months to determine whether the services of the special
master continue to be required under paragraph (1). In no event
shall the appointment of a special master extend beyond the
termination of the relief.
(6) Limitations on powers and duties.--A special master
appointed under this subsection--
(A) may be authorized by a court to conduct
hearings and prepare proposed findings of fact, which
shall be made on the record;
(B) shall not make any findings or communications
ex parte;
(C) may be authorized by a court to assist in the
development of remedial plans; and
(D) may be removed at any time, but shall be
relieved of the appointment upon the termination of
relief.
(g) Definitions.--As used in this section--
(1) the term ''consent decree'' means any relief entered by
the court that is based in whole or in part upon the consent or
acquiescence of the parties, but does not include private
settlements;
(2) the term ''civil action with respect to violations of
Federal law in the public schools'' means any civil proceeding
arising under Federal law with respect to any aspect of
operation of the public schools or the provision of public
education, including extra curricular and ancillary activities,
but does not include civil proceedings relating to
desegregation of the public schools;
(3) the term ''public schools'' means a public elementary
or secondary school as such terms are defined in section 9101
of the Elementary and Secondary Education Act of 1965 (20
U.S.C. Sec. 7801);
(4) the term ''private settlement agreement'' means an
agreement entered into among the parties that is not subject to
judicial enforcement other than the reinstatement of the civil
proceeding that the agreement settled;
(5) the term ''prospective relief'' means all relief other
than compensatory monetary damages;
(6) the term ''special master'' means any person appointed
by a Federal court pursuant to Rule 53 of the Federal Rules of
Civil Procedure or pursuant to any inherent power of the court
to exercise the powers of a master, regardless of the title or
description given by the court; and
(7) the term ''relief'' means all relief in any form that
may be granted or approved by the court, and includes consent
decrees but does not include private settlement agreements.
[EX A]: Restoring Authority to Schools Act of 2004 - Requires prospective relief in any civil action for violations of Federal law in public schools to be narrowly drawn, to extend no further than necessary, and to reflect the least intrusive means necessary to correct the violation. Requires the court to give substantial weight to any adverse impact on other students or the school community caused by such relief.

Prohibits the court from ordering prospective relief that requires or permits government officials to exceed their authority under State or local law or otherwise violates such law unless Federal law so requires, the relief is necessary, and no other relief will correct the violation.

Authorizes the court to enter a temporary restraining order or an order for preliminary injunctive relief with respect to violations of Federal law in public schools to the extent otherwise authorized by law if the order complies with the limitations on prospective relief set forth in this Act.

Requires the termination of prospective relief upon the motion of any party or intervener at specified times. Entitles defendants or interveners to the immediate termination of such relief if it was approved or granted in the absence of a finding that the limitations set forth in this Act were met.

Prohibits the court from entering or approving a consent decree absent compliance with such limitations.

Sets forth procedures for motions affecting prospective relief.

Authorizes the court to appoint a special master in those civil actions addressed by this Act.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Food Tracking Improvement Act''.

SEC. 2. TRACEABILITY OF FOOD.

The Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.) is
amended--
(1) in section 301, by inserting at the end the following:
''(jj) The failure to comply with any requirement of section 414A
(relating to the traceability of food).''; and
(2) in chapter IV, by inserting after section 414 the
following:

''SEC. 414A. TRACEABILITY OF FOOD.

''(a) Establishment of System.--Not later than 3 years after the
date of the enactment of this section, the Secretary shall establish a
traceability system described in subsection (b) for all stages of
manufacturing, processing, packaging, and distribution of food.
''(b) Description of System.--The traceability system required by
subsection (a) shall require each article of food shipped in interstate
commerce to be identified in a manner that enables the Secretary to
retrieve the history, use, and location of the article through a
recordkeeping and audit system, a secure, online database, or
registered identification.
''(c) Records.--
''(1) In general.--The Secretary may require that each
person required to identify an article of food pursuant to
subsection (b) maintain accurate records, as prescribed by the
Secretary, regarding the purchase, sale, and identification of
the article.
''(2) Access.--Each person described in paragraph (1)
shall, at all reasonable times, on notice by a duly authorized
representative of the Secretary, allow the representative to
access to each place of business of the person to examine and
copy the records described in paragraph (1).
''(3) Duration.--Each person described in paragraph (1)
shall maintain records as required under this subsection for
such period of time as the Secretary prescribes.
''(d) False Information.--No person shall falsify or misrepresent
to any other person or to the Secretary, any information as to any
location at which any article of food was held.
''(e) Alteration or Destruction of Records.--No person shall,
without authorization from the Secretary, alter, detach, or destroy any
records or other means of identification prescribed by the Secretary
for use in determining the location at which any article of food was
held.
''(f) Advisory Committee.--
''(1) In general.--In order to assist the Secretary in
implementing the traceability system under subsection (a), the
Secretary shall convene an advisory committee (referred to in
this subsection as the 'Committee').
''(2) Membership.--The Committee shall consist of 13
members appointed by the Secretary which shall include--
''(A) an equitable number of food safety and
tracking technology experts, representatives of the
food industry, and consumer advocates; and
''(B) officials from the Center for Food Safety and
Applied Nutrition and the Office of Regulatory Affairs
of the Food and Drug Administration and the Agriculture
Marketing Service of the Department of Agriculture.
''(3) Chairperson.--The Secretary shall appoint a
Chairperson of the Committee.
''(4) Meeting.--The Committee shall convene not later than
180 days after the date of enactment of this section and
periodically thereafter at the call of the Chairperson.
''(5) Report of committee.--
''(A) In general.--Not later than 1 year after the
date of enactment of this section, the Committee shall
submit to the Secretary and the Office of the
Commissioner a report that describes the
recommendations regarding the most practicable approach
to providing for the traceability of food, including
the most efficient means of implementing the traceback
of contaminated foods.
''(B) Considerations.--In developing the report
under subparagraph (A), the Committee shall consider
the following approaches to providing for the
traceability of food:
''(i) A national database or registry
operated by the Food and Drug Administration.
''(ii) Electronic records identifying each
prior sale, purchase, or trade of the food and
its ingredients, and establishing that the food
and its ingredients were grown, prepared,
handled, manufactured, processed, distributed,
shipped, warehoused, imported, and conveyed
under conditions to ensure the safety of the
food. The records would include an electronic
statement with the date of, and the names and
addresses of all parties to, each prior sale,
purchase, or trade, and any other information
as appropriate.
''(iii) Standardized tracking numbers on
all shipments. These numbers would identify the
country of origin, the unique facility
registration number, date of production, and
lot number (if applicable).
''(iv) Recall performance standards for
each food or commodity type.
''(v) Safeguards for the combining,
repacking, or otherwise mixing of items of
food, particularly fresh produce.
''(vi) Other approaches that enable the
reliable tracking of food and food products.
''(g) Authorization of Appropriations.--For the purpose of carrying
out this section, there is authorized to be appropriated $40,000,000
for the period of fiscal years 2009 through 2011.''.
[EX A]: Food Tracking Improvement Act - Amends the Federal Food, Drug, and Cosmetic Act to prohibit failing to comply with any requirement of this Act.

Requires the Secretary of Health and Human Services to: (1) establish a traceability system for all stages of manufacturing, processing, packaging, and distribution of food; and (2) convene an advisory committee to assist in implementing the system. Requires the system to identify each article of food shipped in interstate commerce in a manner that enables the Secretary to retrieve the history, use, and location of the article through a recordkeeping and audit system, a secure, online database, or registered identification.

Authorizes the Secretary to direct each person required to identify an article of food to maintain accurate records regarding the purchase, sale, and identification of the article. Requires each such person to allow authorized representatives of the Secretary to examine and copy records. Prohibits any person from: (1) falsifying or misrepresenting information as to the location at which any article of food was held; or (2) altering, detaching, or destroying any records or other means of identification for use in determining such a location.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''COBRA Enhancement and Healthcare
Relief Act of 2006''.

SEC. 2. EXTENSION OF COBRA CONTINUATION COVERAGE.

(a) Under ERISA.--Section 602(2)(A) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1162(2)(A)) is amended--
(1) by amending clause (i) to read as follows:
''(i) General rule.--In the case of a
qualifying event not described in section
603(6), the date that is 36 months after the
date of the qualifying event.'';
(2) by striking clauses (ii), (iv), and (v) and by striking
the sentence beginning ''In the case of a qualified
beneficiary''; and
(3) by redesignating clause (iii) as clause (ii).
(b) Under PHSA.--Section 2202(2)(A) of the Public Health Service
Act (42 U.S.C. 300bb-2(2)(A)) is amended to read as follows:
''(A) Maximum required period.--The date that is 36
months after the date of the qualifying event.''.
(c) Under IRC.--Section 4980B(f)(2)(B)(i) of the Internal Revenue
Code of 1986 is amended--
(1) by amending subclause (I) to read as follows:
''(I) General rule.--In the case of
a qualifying event not described in
paragraph (3)(F), the date that is 36
months after the date of the qualifying
event.'';
(2) by striking subclauses (II), (IV), and (V) and by
striking the sentence beginning ''In the case of a qualified
beneficiary''; and
(3) by redesignating subclause (III) as subclause (II).
(d) Under FEHBP.--Section 8905a(e) of title 5, United States Code,
is amended--
(1) in paragraph (1)(A), by striking ''18 months'' and
inserting ''36 months'';
(2) in paragraph (1)(C), by striking ''24 months'' and
inserting ''36 months''; and
(3) in paragraph (2)(C), by striking ''18-month'' and
inserting ''36-month''.
(e) Effective Date.--The amendments made by this section shall
apply to qualifying events occurring on or after the date that is 18
months before the date of the enactment of this Act.

SEC. 3. TAX CREDIT FOR COST OF COBRA CONTINUATION COVERAGE.

(a) In General.--Subpart C of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to refundable credits) is
amended by redesignating section 36 as section 37 and by inserting
after section 35 the following new section:

''SEC. 36. COBRA CONTINUATION COVERAGE.

''(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by subtitle A an amount
equal to the amount paid by the taxpayer for coverage of the taxpayer
and qualifying family members under COBRA continuation coverage for
months beginning in the taxable year.
''(b) Limitations.--
''(1) In general.--The amount allowable as a credit under
subsection (a) for the taxable year shall not exceed the sum of
the monthly limitations for months during such taxable year.
''(2) Monthly limitation.--The monthly limitation for any
month is the product of the credit percentage for such month
multiplied by the amounts paid by the taxpayer for such month
which may be taken into account under subsection (a).
''(3) Credit percentage.--The credit percentage for any
month in any period of COBRA continuation coverage is--
''(A) 100 percent, in the case of the first 12
months of such period,
''(B) 50 percent, in the case of the first 12
months after the months to which subparagraph (A)
applies, and
''(C) zero, in the case of any month thereafter.
''(c) Qualifying Family Member.--For purposes of this section, the
term 'qualifying family member' means the taxpayer's spouse and any
dependent of the taxpayer.
''(d) COBRA Continuation Coverage.--For purposes of this section,
the term 'COBRA continuation coverage' means coverage under a COBRA
continuation provision (as defined in section 9832(d)(1)).
''(e) Other Specified Coverage.--Amounts paid for COBRA
continuation coverage of any individual for any month shall not be
taken into account under subsection (a) if such individual has other
specified coverage for such month (within the meaning of section
35(f)).
''(f) Special Rules.--
''(1) Coordination with advance payments of credit.--With
respect to any taxable year, the amount which would (but for
this subsection) be allowed as a credit to the taxpayer under
subsection (a) shall be reduced (but not below zero) by the
aggregate amount paid on behalf of such taxpayer under section
7529 for months beginning in such taxable year.
''(2) Coordination with other deductions.--Amounts taken
into account under subsection (a) shall not be taken into
account in determining any deduction allowed under section
162(l) or 213.
''(3) Coordination with other health insurance costs
credit.--Amounts taken into account under subsection (a) with
respect to coverage for any month shall not be taken into
account in determining the credit allowed under section 35. Any
taxpayer who would (but for the preceding sentence) be allowed
a credit under section 35 may elect not to have this section
apply with respect to amounts paid for coverage for any month
during the taxable year.
''(4) Medical and health savings accounts.--Amounts
distributed from an Archer MSA (as defined in section 220(d))
or from a health savings account (as defined in section 223(d))
shall not be taken into account under subsection (a).
''(5) Denial of credit to dependents.--No credit shall be
allowed under this section to any individual with respect to
whom a deduction under section 151 is allowable to another
taxpayer for a taxable year beginning in the calendar year in
which such individual's taxable year begins.
''(6) Separate returns.--The spouse of the taxpayer shall
not be treated as a qualifying family member for purposes of
this section if the taxpayer files a separate return for the
taxable year.
''(7) Insurance which covers other individuals .--For
purposes of this section, rules similar to the rules of section
213(d)(6) shall apply with respect to any contract for COBRA
continuation coverage under which amounts are payable for
coverage of an individual other than the taxpayer and
qualifying family members.
''(8) Treatment of payments.--For purposes of this
section--
''(A) Payments by secretary.--Payments made by the
Secretary on behalf of any individual under section
7529 (relating to advance payment of credit for cost of
COBRA continuation coverage) shall be treated as having
been made by the taxpayer on the first day of the month
for which such payment was made.
''(B) Payments by taxpayer.--Payments made by the
taxpayer for coverage months shall be treated as having
been made by the taxpayer on the first day of the month
for which such payment was made.
''(9) Regulations.--The Secretary may prescribe such
regulations and other guidance as may be necessary or
appropriate to carry out this section, section 6050U, and
section 7529.''.
(b) Advance Payment of Credit as Premium Payment for COBRA
Continuation Coverage.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
the following:

''SEC. 7529. ADVANCE PAYMENT OF CREDIT AS PREMIUM PAYMENT FOR COBRA
CONTINUATION COVERAGE.

''(a) In General.--Not later than 90 days after the date of the
enactment of this Act, the Secretary shall establish a program for
making payments to providers of COBRA continuation coverage (as defined
in section 36(d)) on behalf of taxpayers eligible for the credit under
section 36.
''(b) Limitations.--
''(1) Termination after first 12 months of coverage.--The
Secretary shall not make any payment under subsection (a) with
respect to any individual for COBRA continuation coverage of
such individual for any month after the first 12 months of any
period of COBRA continuation coverage.
''(2) Dollar limitation.--The Secretary may make payments
under subsection (a) only to the extent that the such payment
does not exceed 100 percent of the amount paid by the taxpayer
for coverage of the taxpayer and qualifying family members
under COBRA continuation coverage for the months to which such
payment relates.''.
(c) Disclosure of Return Information for Purposes of Carrying Out
Advance Payment Program.--
(1) In general.--Subsection (l) of section 6103 of such
Code is amended by adding at the end the following new
paragraph:
''(21) Disclosure of return information for purposes of
advance payment of credit as premium payment for cobra
continuation coverage.--The Secretary may, on behalf of
taxpayers eligible for the credit under section 36, disclose to
a provider of COBRA continuation coverage (as defined in
section 36(d)), and persons acting on behalf of such provider,
return information with respect to any such taxpayer only to
the extent necessary (as prescribed by regulations issued by
the Secretary) to carry out the program established by section
7529 (relating to advance payment of credit as premium payment
for COBRA continuation coverage).''.
(2) Confidentiality of information.--Paragraph (3) of
section 6103(a) of such Code is amended by striking ''or (20)''
and inserting ''(20), or (21)''.
(3) Unauthorized disclosure.--Paragraph (2) of section
7213(a) of such Code is amended by striking ''or (20)'' and
inserting ''(20), or (21)''.
(d) Information Reporting.--
(1) In general.--Subpart B of part III of subchapter A of
chapter 61 of such Code (relating to information concerning
transactions with other persons) is amended by inserting after
section 6050T the following new section:

''SEC. 6050U. RETURNS RELATING TO CREDIT FOR COBRA CONTINUATION
COVERAGE.

''(a) Requirement of Reporting.--Every person who is entitled to
receive payments for any month of any calendar year under section 7529
(relating to advance payment of credit as premium payment for COBRA
continuation coverage) with respect to any individual shall, at such
time as the Secretary may prescribe, make the return described in
subsection (b) with respect to each such individual.
''(b) Form and Manner of Returns.--A return is described in this
subsection if such return--
''(1) is in such form as the Secretary may prescribe, and
''(2) contains--
''(A) the name, address, and TIN of each individual
referred to in subsection (a),
''(B) the number of months for which amounts were
entitled to be received with respect to such individual
under section 7529 (relating to advance payment of
credit as premium payment for COBRA continuation
coverage),
''(C) the amount entitled to be received for each
such month, and
''(D) such other information as the Secretary may
prescribe.
''(c) Statements to Be Furnished to Individuals With Respect to
Whom Information Is Required.--Every person required to make a return
under subsection (a) shall furnish to each individual whose name is
required to be set forth in such return a written statement showing--
''(1) the name and address of the person required to make
such return and the phone number of the information contact for
such person, and
''(2) the information required to be shown on the return
with respect to such individual.
The written statement required under the preceding sentence shall be
furnished on or before January 31 of the year following the calendar
year for which the return under subsection (a) is required to be
made.''.
(2) Assessable penalties.--
(A) Subparagraph (B) of section 6724(d)(1) of such
Code (relating to definitions) is amended by
redesignating clauses (xiii) through (xviii) as clauses
(xiv) through (xix), respectively, and by inserting
after clause (xii) the following new clause:
''(xiii) section 6050U (relating to returns
relating to credit for COBRA continuation
coverage),''.
(B) Paragraph (2) of section 6724(d) of such Code
is amended by striking ''or'' at the end of
subparagraph (AA), by striking the period at the end of
subparagraph (BB) and inserting '', or'', and by adding
after subparagraph (BB) the following new subparagraph:
''(CC) section 6050U (relating to returns relating
to credit for COBRA continuation coverage).''.
(e) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''or section 36'' after
''section 35''.
(2) 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 redesignating the item relating to section 36 as
an item relating to section 37 and by inserting after the item
relating to section 35 the following new item:

''Sec. 36. COBRA continuation coverage.''.
(3) The table of sections for subpart B of part III of
subchapter A of chapter 61 of such Code is amended by adding at
the end the following new item:

''Sec. 6050U. Returns relating to credit for COBRA continuation
coverage.''.
(4) The table of sections for chapter 77 of such Code is
amended by adding at the end the following new item:

''Sec. 7529. Advance payment of credit as premium payment for COBRA
continuation coverage.''.
(f) Effective Date.--The amendments made by this section shall
apply to amounts paid for coverage months beginning after the date of
the enactment of this Act, in taxable years ending after such date.

SEC. 4. REDUCTION IN BENEFIT OF RATE REDUCTION FOR FAMILIES WITH
INCOMES OVER $1,000,000.

(a) General Rule.--Section 1 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(j) Reduction in Benefit of Rate Reduction for Families With
Incomes Over $1,000,000.--
''(1) In general.--If the adjusted gross income of a
taxpayer exceeds the threshold amount, the tax imposed by this
section (determined without regard to this subsection) shall be
increased by an amount equal to the applicable percentage of so
much of the adjusted gross income as exceeds the threshold
amount.
''(2) Threshold amounts.--For purposes of this subsection,
the term 'threshold amount' means--
''(A) $1,000,000 in the case of a joint return, and
''(B) $500,000 in the case of any other return.
''(3) Applicable percentage.--For purposes of this
subsection, the term 'applicable percentage' means, with
respect to any taxable year, such percentage as is estimated by
the Secretary to result in an increase in the revenues to the
Treasury for such taxable year which is equal to the decrease
(if any) in the revenues to the Treasury that the Secretary
estimates results from the application of sections 36 and 7529
for such taxable year.
''(4) Tax not to apply to estates and trusts.--This
subsection shall not apply to an estate or trust.
''(5) Special rule.--For purposes of section 55, the amount
of the regular tax shall be determined without regard to this
subsection.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
(c) Application of EGTRRA Sunset.--The amendment made by this
section shall be subject to title IX of the Economic Growth and Tax
Relief Reconciliation Act of 2001 to the same extent and in the same
manner as section 101 of such Act.
(d) Section 15 Not to Apply.--The amendment made by subsection (a)
shall not be treated as a change in a rate of tax for purposes of
section 15 of the Internal Revenue Code of 1986.
[EX A]:
COBRA Enhancement and Health Care Relief Act of 2006 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, the Internal Revenue Code, and related federal law provisions to extend from 18 to 36 months the period during which employees and other individuals whose group health care coverage has terminated can continue such coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (known as COBRA continuation coverage).

Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax credit for the cost of COBRA continuation coverage; (2) provide for advance payments of such credit to cover current COBRA continuation coverage premiums; and (3) increase tax rates for individuals with adjusted gross incomes over $500,000 ($1 million for married taxpayers filing joint tax returns).