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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Chesapeake Bay Watershed Nutrient
Removal Assistance Act''.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--Congress finds that--
(1) nutrient pollution from point sources and nonpoint
sources continues to be the most significant water quality
problem in the Chesapeake Bay watershed;
(2) a key commitment of the Chesapeake 2000 agreement, an
interstate agreement among the Administrator, the Chesapeake
Bay Commission, the District of Columbia, and the States of
Maryland, Virginia, and Pennsylvania, is to achieve the goal of
correcting the nutrient-related problems in the Chesapeake Bay
by 2010;
(3) by correcting those problems, the Chesapeake Bay and
its tidal tributaries may be removed from the list of impaired
bodies of water designated by the Administrator of the
Environmental Protection Agency under section 303(d) of the
Federal Water Pollution Control Act (33 U.S.C. 1313(d));
(4) more than 300 major sewage treatment plants located in
the Chesapeake Bay watershed annually discharge approximately
60,000,000 pounds of nitrogen, or the equivalent of 20 percent
of the total nitrogen load, into the Chesapeake Bay; and
(5) nutrient removal technology is 1 of the most reliable,
cost-effective, and direct methods for reducing the flow of
nitrogen from point sources into the Chesapeake Bay.
(b) Purposes.--The purposes of this Act are--
(1) to authorize the Administrator of the Environmental
Protection Agency to provide financial assistance to States and
municipalities for use in upgrading publicly-owned wastewater
treatment plants in the Chesapeake Bay watershed with nutrient
removal technologies; and
(2) to further the goal of restoring the water quality of
the Chesapeake Bay to conditions that are protective of human
health and aquatic living resources.

SEC. 3. SEWAGE CONTROL TECHNOLOGY GRANT PROGRAM.

The Federal Water Pollution Control Act (33 U.S.C. 1251 et seq.) is
amended by adding at the end the following:

''TITLE VII--MISCELLANEOUS

''SEC. 701. SEWAGE CONTROL TECHNOLOGY GRANT PROGRAM.

''(a) Definition of Eligible Facility.--In this section, the term
'eligible facility' means a municipal wastewater treatment plant that--
''(1) as of the date of enactment of this title, has a
permitted design capacity to treat an annual average of at
least 500,000 gallons of wastewater per day; and
''(2) is located within the Chesapeake Bay watershed in any
of the States of Delaware, Maryland, New York, Pennsylvania,
Virginia, or West Virginia or in the District of Columbia.
''(b) Grant Program.--
''(1) Establishment.--Not later than 1 year after the date
of enactment of this title, the Administrator shall establish a
program within the Environmental Protection Agency to provide
grants to States and municipalities to upgrade eligible
facilities with nutrient removal technologies.
''(2) Priority.--In providing a grant under paragraph (1),
the Administrator shall--
''(A) consult with the Chesapeake Bay Program
Office;
''(B) give priority to eligible facilities at which
nutrient removal upgrades would--
''(i) produce the greatest nutrient load
reductions at points of discharge; or
''(ii) result in the greatest environmental
benefits to local bodies of water surrounding,
and the main stem of, the Chesapeake Bay; and
''(iii) take into consideration the
geographic distribution of the grants.
''(3) Application.--
''(A) In general.--On receipt of an application
from a State or municipality for a grant under this
section, if the Administrator approves the request, the
Administrator shall transfer to the State or
municipality the amount of assistance requested.
''(B) Form.--An application submitted by a State or
municipality under subparagraph (A) shall be in such
form and shall include such information as the
Administrator may prescribe.
''(4) Use of funds.--A State or municipality that receives
a grant under this section shall use the grant to upgrade
eligible facilities with nutrient removal technologies that are
designed to reduce total nitrogen in discharged wastewater to
an average annual concentration of 3 milligrams per liter.
''(5) Cost sharing.--
''(A) Federal share.--The Federal share of the cost
of upgrading any eligible facility as described in
paragraph (1) using funds provided under this section
shall not exceed 55 percent.
''(B) Non-federal share.--The non-Federal share of
the costs of upgrading any eligible facility as
described in paragraph (1) using funds provided under
this section may be provided in the form of funds made
available to a State or municipality under--
''(i) any provision of this Act other than
this section (including funds made available
from a State revolving fund established under
title VI); or
''(ii) any other Federal or State law.
''(c) Authorization of Appropriations.--
''(1) In general.--There is authorized to be appropriated
to carry out this section $132,000,000 for each of fiscal years
2006 through 2010, to remain available until expended.
''(2) Administrative costs.--The Administrator may use not
to exceed 4 percent of any amount made available under
paragraph (1) to pay administrative costs incurred in carrying
out this section.''.
Chesapeake Bay Watershed Nutrient Removal Assistance Act - Amends the Federal Water Pollution Control Act to direct the Administrator of the Environmental Protection Agency to provide grants to states and municipalities to upgrade municipal wastewater treatment plants of a specified capacity and located within the Chesapeake Bay watershed with nutrient removal technologies.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN
PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

(a) In General.--Section 168 of the Internal Revenue Code of 1986
(relating to accelerated cost recovery system) is amended by adding at
the end thereof the following new subsection:
''(k) Deduction Adjustment To Allow Equivalent of Expensing for
Certain Property Placed in Service After December 31, 2001.--
''(1) In general.--In the case of tangible property placed
in service after December 31, 2001, the deduction under this
section with respect to such property--
''(A) shall be determined by substituting '150
percent' for '200 percent' in subsection (b)(1) in the
case of property to which the 200 percent declining
balance method would otherwise apply, and
''(B) for any taxable year after the taxable year
during which the property is placed in service shall
be--
''(i) the amount determined under this
section for such taxable year without regard to
this subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year.
''(2) Applicable neutral cost recovery ratio.--For purposes
of paragraph (1)--
''(A) In general.--The applicable neutral cost
recovery ratio for the property for any taxable year is
the number determined by--
''(i) dividing--
''(I) the gross domestic product
deflator for the calendar quarter
ending in such taxable year which
corresponds to the calendar quarter
during which the property was placed in
service by the taxpayer, by
''(II) the gross domestic product
deflator for the calendar quarter
during which the property was placed in
service by the taxpayer, and
''(ii) then multiplying the number
determined under clause (i) by the number equal
to 1.035 to the nth power where 'n' is the
number of full years in the period beginning on
the 1st day of the calendar quarter during
which the property was placed in service by the
taxpayer and ending on the day before the
beginning of the corresponding calendar quarter
ending during such taxable year.
The applicable neutral cost recovery ratio shall never
be less than 1. The applicable neutral cost recovery
ratio shall be rounded to the nearest /1000\.
''(B) Special rule for certain property.--In the
case of property described in paragraph (2) or (3) of
subsection (b) or in subsection (g), the applicable
neutral cost recovery ratio shall be determined without
regard to subparagraph (A)(ii).
''(3) Gross domestic product deflator.--For purposes of
paragraph (2), the gross domestic product deflator for any
calendar quarter is the implicit price deflator for the gross
domestic product for such quarter (as shown in the first
revision thereof).
''(4) Election not to have subsection apply.--This
subsection shall not apply to any property if the taxpayer
elects not to have this subsection apply to such property. Such
an election, once made, shall be irrevocable.
''(5) Churning transactions.--This subsection shall not
apply to any property if this section would not apply to such
property were subsection (f)(5)(A)(ii) applied by substituting
'2002' for '1981' and '2001' for '1980'.
''(6) Additional deduction not to affect basis or
recapture.--
''(A) In general.--The additional amount determined
under this section by reason of this subsection shall
not be taken into account in determining the adjusted
basis of any property or of any interest in a pass-thru
entity which holds such property and shall not be
treated as a deduction for depreciation for purposes of
sections 1245 and 1250.
''(B) Pass-thru entity defined.--For purposes of
subparagraph (A), the term 'pass-thru entity' means--
''(i) a regulated investment company,
''(ii) a real estate investment trust,
''(iii) an S corporation,
''(iv) a partnership,
''(v) an estate or trust, and
''(vi) a common trust fund.''
(b) Minimum Tax Treatment.--
(1) Paragraph (1) of section 56(a) of such Code is amended
by adding at the end thereof the following new subparagraph:
''(E) Use of neutral cost recovery ratio.--In the
case of property to which section 168(k) applies and
which is placed in service after December 31, 2001, the
deduction allowable under this paragraph with respect
to such property for any taxable year (after the
taxable year during which the property is placed in
service) shall be--
''(i) the amount so allowable for such
taxable year without regard to this
subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year (as determined
under section 168(k)).
This subparagraph shall not apply to any property with
respect to which there is an election in effect not to
have section 168(k)) apply.''
(2) Subparagraph (C) of section 56(g)(4) of such Code is
amended by adding at the end the following new clause:
''(v) Neutral cost recovery deduction.--
Clause (i) shall not apply to the additional
deduction allowable by reason of section
168(k).''
(c) Coordination With Depreciation Limitation on Certain
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is
amended by adding at the end the following new sentence: ''For purposes
of this clause, the unrecovered basis of any passenger automobile shall
be treated as including the additional amount determined under section
168 by reason of subsection (k) thereof to the extent not allowed as a
deduction by reason of this paragraph for any taxable year in the
recovery period.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 2001.
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Stop Government Propaganda Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) Since 1951, the following prohibition on the use of
appropriated funds for propaganda purposes has been enacted
annually: ''No part of any appropriation contained in this or
any other Act shall be used for publicity or propaganda
purposes within the United States not heretofore authorized by
Congress.''.
(2) On May 19, 2004, the Government Accountability Office
(GAO) ruled that the Department of Health and Human Services
violated the publicity and propaganda prohibitions by creating
fake television new stories for distribution to broadcast
stations across the country.
(3) On January 4, 2005, the GAO ruled that the Office of
National drug Control Policy violated the publicity and
propaganda prohibitions by distributing fake television news
stories to broadcast stations from 2002 to 2004.
(4) In 2003, the Department of Education violated publicity
and propaganda prohibitions by using of taxpayer funds to
create fake television news stories promoting the ''No Child
Left Behind'' program violated the propaganda prohibition.
(5) An analysis of individual journalists, paid for by the
Department of Education in 2003, which ranked reporters on how
positive their articles portrayed the Administration and the
Republican Party, constituted a gross violation of the law
prohibiting propaganda and the use of taxpayer funds for
partisan purposes.
(6) The payment of taxpayer funds to journalist Armstrong
Williams in 2003 to promote Administration education policies
violated the ban on covert propaganda.
(7) The payment of taxpayer funds to journalist Maggie
Gallagher in 2002 to promote Administration welfare and family
policies violated the ban on covert propaganda.
(8) Payment for and construction of 8 little red
schoolhouse facades at the entranceways to the Department of
Education headquarters in Washington, DC to boost the image of
the ''No Child Left Behind'' program was an inappropriate use
of taxpayer dollars.
(9) Messages inserted into Social Security Administration
materials in 2004 and 2005 intended to further grassroots
lobbying efforts in favor of President Bush's Social Security
privatization plan is an inappropriate use of taxpayer funds.
(10) The Department of Health and Human Services ignored
the Government Accountability Office's legal decision of May
19, 2004, and failed to follow the GAO's directive to report
its Anti-Deficiency Act violation to Congress and the
President, as provided by section 1351 of title 31, United
States Code.
(11) Despite numerous violations of the propaganda law, the
Department of Justice has not acted to enforce the law or
follow the requirements of the Anti-Deficiency Act.
(12) In order to protect taxpayer funds, stronger measures
must be enacted into law to require actual enforcement of the
ban on the use of taxpayer funds for propaganda purposes.

SEC. 3. DEFINITION.

In this Act, the term ''publicity'' or ''propaganda'' includes--
(1) a news release or other publication that does not
clearly identify the Government agency directly or indirectly
(through a contractor) financially responsible for the message;
(2) any audio or visual presentation that does not
continuously and clearly identify the Government agency
directly or indirectly financially responsible for the message;
(3) an Internet message that does not continuously and
clearly identify the Government agency directly or indirectly
financially responsible for the message;
(4) any attempt to manipulate the news media by payment to
any journalist, reporter, columnist, commentator, editor, or
news organization;
(5) any message designed to aid a political party or
candidate;
(6) any message with the purpose of self-aggrandizement or
puffery of the Administration, agency, Executive branch
programs or policies, or pending congressional legislation;
(7) a message of a nature tending to emphasize the
importance of the agency or its activities;
(8) a message that is so misleading or inaccurate that it
constitutes propaganda; and
(9) the preparation, distribution, or use of any kit,
pamphlet, booklet, publication, radio, television, or video
presentation designed to support or defeat legislation pending
before Congress or any State legislature, except in
presentation to Congress or any State legislature itself.

SEC. 4. PROHIBITION ON PUBLICITY OR PROPAGANDA AND ENFORCEMENT.

(a) In General.--The senior official of an Executive branch agency
who authorizes or directs funds appropriated to such Executive branch
agency for publicity or propaganda purposes within the United States,
unless authorized by law, is liable to the United States Government for
a civil penalty of not less than $5,000 and not more than $10,000, plus
3 times the amount of funds appropriated.
(b) Responsibilities of the Attorney General.--The Attorney General
diligently shall investigate a violation of subsection (a). If the
Attorney General finds that a person has violated or is violating
subsection (a), the Attorney General may bring a civil action under
this section against the person.
(c) Actions by Private Persons.--
(1) In general.--A person may bring a civil action for a
violation of subsection (a) for the person and for the United
States Government. The action shall be brought in the name of
the Government. The action may be dismissed only if the court
and the Attorney General give written consent to the dismissal
and their reasons for consenting.
(2) Notice.--A copy of the complaint and written disclosure
of substantially all material evidence and information the
person possesses shall be served on the Government pursuant to
Rule 4(d)(4) of the Federal Rules of Civil Procedure. The
complaint shall be filed in camera, shall remain under seal for
at least 60 days, and shall not be served on the defendant
until the court so orders. The Government may elect to
intervene and proceed with the action within 60 days after it
receives both the complaint and the material evidence and
information.
(3) Delay of notice.--The Government may, for good cause
shown, move the court for extensions of the time during which
the complaint remains under seal under paragraph (2). Any such
motions may be supported by affidavits or other submissions in
camera. The defendant shall not be required to respond to any
complaint filed under this section until 20 days after the
complaint is unsealed and served upon the defendant pursuant to
Rule 4 of the Federal Rules of Civil Procedure.
(4) Government action.--Before the expiration of the 60-day
period or any extensions obtained under paragraph (3), the
Government shall--
(A) proceed with the action, in which case the
action shall be conducted by the Government; or
(B) notify the court that it declines to take over
the action, in which case the person bringing the
action shall have the right to conduct the action.
(5) Limited intervention.--When a person brings an action
under this subsection, no person other than the Government may
intervene or bring a related action based on the facts
underlying the pending action.
(d) Rights of the Parties.--
(1) Government action.--If the Government proceeds with the
action, it shall have the primary responsibility for
prosecuting the action, and shall not be bound by an act of the
person bringing the action. Such person shall have the right to
continue as a party to the action, subject to the limitations
set forth in paragraph (2).
(2) Limitations.--
(A) Dismissal.--The Government may dismiss the
action notwithstanding the objections of the person
initiating the action if the person has been notified
by the Government of the filing of the motion and the
court has provided the person with an opportunity for a
hearing on the motion.
(B) Settlement.--The Government may settle the
action with the defendant notwithstanding the
objections of the person initiating the action if the
court determines, after a hearing, that the proposed
settlement is fair, adequate, and reasonable under all
the circumstances. Upon a showing of good cause, such
hearing may be held in camera.
(C) Proceedings.--Upon a showing by the Government
that unrestricted participation during the course of
the litigation by the person initiating the action
would interfere with or unduly delay the Government's
prosecution of the case, or would be repetitious,
irrelevant, or for purposes of harassment, the court
may, in its discretion, impose limitations on the
person's participation, such as--
(i) limiting the number of witnesses the
person may call;
(ii) limiting the length of the testimony
of such witnesses;
(iii) limiting the person's cross-
examination of witnesses; or
(iv) otherwise limiting the participation
by the person in the litigation.
(D) Limit participation.--Upon a showing by the
defendant that unrestricted participation during the
course of the litigation by the person initiating the
action would be for purposes of harassment or would
cause the defendant undue burden or unnecessary
expense, the court may limit the participation by the
person in the litigation.
(3) Action by person.--If the Government elects not to
proceed with the action, the person who initiated the action
shall have the right to conduct the action. If the Government
so requests, it shall be served with copies of all pleadings
filed in the action and shall be supplied with copies of all
deposition transcripts (at the Government's expense). When a
person proceeds with the action, the court, without limiting
the status and rights of the person initiating the action, may
nevertheless permit the Government to intervene at a later date
upon a showing of good cause.
(4) Interference.--Whether or not the Government proceeds
with the action, upon a showing by the Government that certain
actions of discovery by the person initiating the action would
interfere with the Government's investigation or prosecution of
a criminal or civil matter arising out of the same facts, the
court may stay such discovery for a period of not more than 60
days. Such a showing shall be conducted in camera. The court
may extend the 60-day period upon a further showing in camera
that the Government has pursued the criminal or civil
investigation or proceedings with reasonable diligence and any
proposed discovery in the civil action will interfere with the
ongoing criminal or civil investigation or proceedings.
(5) Government action.--Notwithstanding subsection (b), the
Government may elect to pursue its claim through any alternate
remedy available to the Government, including any
administrative proceeding to determine a civil money penalty.
If any such alternate remedy is pursued in another proceeding,
the person initiating the action shall have the same rights in
such proceeding as such person would have had if the action had
continued under this section. Any finding of fact or conclusion
of law made in such other proceeding that has become final
shall be conclusive on all parties to an action under this
section. For purposes of the preceding sentence, a finding or
conclusion is final if it has been finally determined on appeal
to the appropriate court of the United States, if all time for
filing such an appeal with respect to the finding or conclusion
has expired, or if the finding or conclusion is not subject to
judicial review.
(e) Award to Private Plaintiff.--
(1) Government action.--If the Government proceeds with an
action brought by a person under subsection (c), such person
shall, subject to the second sentence of this paragraph,
receive at least 15 percent but not more than 25 percent of the
proceeds of the action or settlement of the claim, depending
upon the extent to which the person substantially contributed
to the prosecution of the action.
(2) No government action.--If the Government does not
proceed with an action under this section, the person bringing
the action or settling the claim shall receive an amount which
the court decides is reasonable for collecting the civil
penalty and damages. The amount shall be not less than 25
percent and not more than 30 percent of the proceeds of the
action or settlement and shall be paid out of such proceeds.
Such person shall also receive an amount for reasonable
expenses which the court finds to have been necessarily
incurred, plus reasonable attorneys' fees and costs. All such
expenses, fees, and costs shall be awarded against the
defendant.
(3) Frivolous claim.--If the Government does not proceed
with the action and the person bringing the action conducts the
action, the court may award to the defendant its reasonable
attorneys' fees and expenses if the defendant prevails in the
action and the court finds that the claim of the person
bringing the action was clearly frivolous, clearly vexatious,
or brought primarily for purposes of harassment.
(f) Government Not Liable for Certain Expenses.--The Government is
not liable for expenses which a person incurs in bringing an action
under this section.
(g) Fees and Expenses to Prevailing Defendant.--In civil actions
brought under this section by the United States, the provisions of
section 2412(d) of title 28 shall apply.
(h) Whistleblower Protection.--
(1) In general.--Any employee who is discharged, demoted,
suspended, threatened, harassed, or in any other manner
discriminated against in the terms and conditions of employment
by his or her employer because of lawful acts done by the
employee on behalf of the employee or others in furtherance of
an action under this section, including investigation for,
initiation of, testimony for, or assistance in an action filed
or to be filed under this section, shall be entitled to all
relief necessary to make the employee whole.
(2) Relief.--Relief under this subsection shall include
reinstatement with the same seniority status such employee
would have had but for the discrimination, 2 times the amount
of back pay, interest on the back pay, and compensation for any
special damages sustained as a result of the discrimination,
including litigation costs and reasonable attorneys' fees. An
employee may bring an action in the appropriate district court
of the United States for the relief provided in this
subsection.

SEC. 5. JUDICIAL NOTICE.

The courts of the United States shall take cognizance and notice of
any legal decision of the Government Accountability Office interpreting
the application of this Act.

SEC. 6. POINT OF ORDER.

(a) In General.--
(1) Reduction of salary.--It shall not be in order in the
House of Representatives or the Senate to consider a bill,
amendment, or resolution providing an appropriation for an
agency that the Government Accountability Office has found in
violation of this Act unless the appropriations for salary and
expenses for the head of the relevant agency contains a
provision reducing the salary of the head by an amount equal to
the illegal expenditure identified by the Government
Accountability Office. If the illegal expenditure exceeds the
annual salary of the agency head, then the point of order shall
continue until the remaining amount is subtracted from the
salary of the agency head.
(2) Compliance.--Paragraph (1) shall not apply if the
agency is complying with the decision of the Government
Accountability Office.
(b) Supermajority Waiver and Appeal.--This section may be waived or
suspended in the Senate only by an affirmative vote of /5\ of the
Members, duly chosen and sworn. An affirmative vote of /5\ of the
Members of the Senate, duly chosen and sworn, shall be required in the
Senate to sustain an appeal of the ruling of the Chair on a point of
order raised under this section.
Stop Government Propaganda Act - Imposes a civil penalty on a senior official of an Executive branch agency who authorizes or directs funds appropriated to such agency for publicity or propaganda purposes within the United States.

Instructs the Attorney General to diligently investigate such a violation, and if the Attorney General finds that a person has committed such a violation or is committing such a violation, authorizes the Attorney General to bring a civil action against that person.

Allows a private person to bring a civil action for such a violation for the person and for the U.S. Government in the name of the Government. Permits the dismissal of such an action only if the court and the Attorney General give written consent to the dismissal and their reasons for consenting. Prohibits any person other than the Government from intervening or bringing a related action based on the facts underlying the pending action.

Specifies the rights of the parties with regard to such an action. Allows the Government to elect to pursue its claim through any alternate remedy available to it.

Sets forth requirements for whistleblower protections.

States that the U.S. courts shall take cognizance and notice of any legal decision of the Government Accountability Office (GAO) interpreting the application of this Act.

Prohibits a point of order in the House of Representatives or the Senate to consider legislation providing an appropriation for an agency that the GAO has found in violation of this Act, unless the appropriations for salary and expenses for the head of the relevant agency contains a provision reducing the salary of the head by an amount equal to the illegal expenditure.