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Q: SECTION 1. ENERGY ASSISTANCE FUND.

(a) Definitions.--In this section:
(1) Fund.--The term ''Fund'' means the Energy Assistance
Fund established by subsection (b).
(2) Secretary concerned.--The term ''Secretary concerned''
means, with respect to programs carried out by each Secretary--
(A) the Secretary of Agriculture;
(B) the Secretary of Energy;
(C) the Secretary of Housing and Urban Development;
(D) the Secretary of Transportation; and
(E) the Administrator of the Small Business
Administration.
(b) Establishment.--There is established in the Treasury of the
United States a revolving fund, to be known as the ''Energy Assistance
Fund'', consisting of such amounts as are appropriated to the Fund
under subsection (h)(1).
(c) Expenditures From Fund.--
(1) In general.--Subject to paragraph (2), on request by
the Secretary concerned, the Secretary of the Treasury shall
transfer from the Fund to the Secretary concerned such amounts
as the Secretary concerned determines are necessary to provide
to carry out 1 or more qualified purposes described in
subsections (d), (e), and (f).
(2) Administrative expenses.--An amount not exceeding 10
percent of the amounts in the Fund shall be available for each
fiscal year to pay the administrative expenses necessary to
carry out this section.
(d) Low-Interest Loan Guarantees for Purchase and Installation of
Qualifying Energy Efficient Property.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons to purchase and install qualifying property,
the Secretary concerned may guarantee loans made to eligible
United States persons for the purchase and installation of
qualifying property.
(2) Qualifying property.--For the purpose of paragraph (1),
qualifying property means--
(A) any component which constitutes a qualified
energy efficiency improvement (as defined in section
25C(c) of the Internal Revenue Code of 1986);
(B) property to heat water for use in a dwelling
unit located in the United States and used a residence
by the person if at least half of the energy used by
such property for such purpose is derived from the sun;
(C) property which uses solar energy to generate
electricity for use in a dwelling unit located in the
United States and used by the person (in the case of an
individual) as a residence;
(D) qualified fuel cell property (as defined in
section 48(c)(1) of that Code) installed on or in
connection with a dwelling unit located in the United
States and used as a principal residence (within the
meaning of section 121 of that Code) by the person (in
the case of an individual); or
(E) a compliant stove (as defined in section
25E(c)(2) of that Code) which--
(i) is installed in a dwelling unit located
in the United States; and
(ii) replaces a noncompliant stove (as
defined in section 25E(c)(3) of that Code) used
in such dwelling unit.
(3) Eligibility.--To be eligible to receive a loan
guarantee under this subsection, a person that is an individual
shall have a household income of not to exceed 115 percent of
the national median household income, as determined by the
Secretary concerned.
(4) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(5) Amount.--The amount of a loan made to a person that is
guaranteed under this subsection shall equal the lesser of--
(A) 90 percent of the difference between--
(i) the cost incurred by the person for the
purchase and installation of the qualifying
property, as approved by the Secretary; and
(ii) the amount of any credit allowable to
the person with respect to such property under
section 25C, 25D, or 25E, of the Internal
Revenue Code of 1986; or
(B) $30,000.
(6) Term of loans.--A loan guaranteed under this subsection
shall have a term of not to exceed 15 years.
(e) Low-Interest Loan Guarantees for Purchase and Installation of
Idling Reduction and Advanced Insulation for Heavy Trucks.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons to purchase and install idling reduction
devices described in section 4053(9) of the Internal Revenue
Code of 1986 or advanced insulation described in section
4053(10) of such Code, the Secretary concerned may guarantee
loans made to United States persons for the purchase and
installation of such idling reduction devices and advanced
insulation.
(2) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(3) Amount.--
(A) In general.--The amount of a loan made to a
person that is guaranteed under this subsection shall
equal 90 percent of the difference between--
(i) the cost incurred by the person for the
purchase and installation of the idling
reduction devices and advanced insulation
described in subsection (a), as approved by the
Secretary concerned; and
(ii) 12 percent of the amount for which the
idling reduction devices or advanced insulation
was sold.
(B) Special rules.--In the case of any property
described in paragraphs (2), (3), or (4) of section
4051(a) of the Internal Revenue Code of 1986, the
amount determined under subparagraph (A) shall be zero.
(C) Determination of price.--Rules similar to the
rules of section 4052(b) of the Internal Revenue Code
of 1986 shall apply for purposes of subparagraph (B).
(4) Loan terms.--The Secretary concerned shall establish
terms for loans guaranteed under this subsection, as determined
by the Secretary concerned.
(f) Low-Interest Loan Guarantees for Purchase and Installation of
Alternative Refueling Stations.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons for the purchase and installation of any
qualified alternative fuel vehicle refueling property (as
defined in section 30C(c) of the Internal Revenue Code of
1986), the Secretary concerned may guarantee loans made to
United States persons for the purchase and installation of any
such qualified alternative fuel vehicle refueling property
placed in service by the person during a taxable year.
(2) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(3) Amount.--The amount of a loan made to a person that is
guaranteed under this subsection shall equal 90 percent of the
difference between--
(A) the cost incurred by the person for the
purchase and installation of the qualified alternative
fuel vehicle refueling property described in paragraph
(1), as approved by the Secretary concerned; and
(B) the amount of any credit allowable to the
person under section 30C of the Internal Revenue Code
of 1986.
(4) Loan terms.--The Secretary concerned shall establish
terms for loans guaranteed under this subsection, as determined
by the Secretary concerned.
(g) Transfers of Amounts.--
(1) In general.--The amounts required to be transferred to
the Fund under this section shall be transferred at least
monthly from the general fund of the Treasury to the Fund on
the basis of estimates made by the Secretary of the Treasury.
(2) Adjustments.--Proper adjustment shall be made in
amounts subsequently transferred to the extent prior estimates
were in excess of or less than the amounts required to be
transferred.
(h) Funding.--
(1) Mandatory funding.--
(A) In general.--Notwithstanding any other
provision of law, on October 1, 2009, out of any funds
in the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the Fund
for the cost of loans to carry out the purposes of the
Fund $1,000,000,000, to remain available until
expended.
(B) Receipt and acceptance.--The Fund shall be
entitled to receive, shall accept, and shall use to
carry out the purposes of the Fund the funds
transferred under subparagraph (A), without further
appropriation.
(2) Authorization of appropriations.--
(A) In general.--In addition to the amount made
available under paragraph (1), there are authorized to
be appropriated to the Fund such sums as are necessary
to carry out the purposes of the Fund.
(B) Additional funding.--To the extent that a
Secretary described in subsection (a) has authority
under other law to make or guarantee loans or grants
described in subsection (d)(1), (e)(1), or (f)(1), in
addition to any other funds made available to carry out
that authority under any other provision of law, there
are authorized to be appropriated to the Secretary such
sums as are necessary for the Secretary to provide
additional loans, loan guarantees, or grants under that
authority.

A: Establishes in the Treasury the Energy Assistance Fund.

Directs the Secretary of the Treasury, upon request of the Secretary concerned, to transfer amounts from the Fund to that Secretary to make or guarantee low-interest loans or grants to U.S. persons to purchase and install: (1) qualifying energy efficient property in their principal dwelling (i.e., solar powered property to heat water or generate electricity, fuel cells, or compliant stoves); (2) idling reduction devices or advanced insulation in heavy trucks; and (3) qualified alternative fuel vehicle refueling property at a station.
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Q: SECTION 1. INCREASE IN CONTRIBUTION LIMITS AND AMOUNTS AT WHICH PHASE
OUT OF DEDUCTION BEGINS FOR INDIVIDUAL RETIREMENT ACCOUNT
CONTRIBUTIONS.

(a) Increase in Maximum Amount of Contribution to Individual
Retirement Accounts.--
(1) In general.--Subparagraph (A) of section 219(b)(1) of
the Internal Revenue Code of 1986 (relating to maximum amount
of deduction) is amended by striking ''$2,000'' and inserting
''the applicable amount''.
(2) Applicable amount.--Subsection (b) of section 219 of
such Code is amended by adding at the end the following new
paragraph:
''(5) Applicable amount.--
''(A) In general.--For purposes of paragraph (1),
the term 'applicable amount' means--
''(i) for any taxable year beginning in
1997, $2,500,
''(ii) for any taxable year beginning after
1997 and before 2006, the applicable amount
determined under this paragraph for the
preceding taxable year, increased by $500, and
''(iii) for any taxable year beginning
after 2005, $7,000.
''(B) Inflation adjustment.--In the case of a
taxable year beginning in a calendar year after 2006,
the $7,000 amount contained in subparagraph (A)(iii)
shall be increased by an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
the taxable year begins, determined by
substituting 'calendar year 2005' for 'calendar
year 1992' in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10, such amount shall be rounded
to the nearest multiple of $10.''
(b) Increase of Amounts at Which Phase-Out Of Deduction For IRA
Contributions Begins.--
(1) In general.--Clauses (i) and (ii) of section
219(g)(3)(B) of such Code (relating to limitation on deduction
for active participants in certain pension plans) are amended
to read as follows:
''(i) in the case of a taxpayer filing a
joint return--
''(I) for taxable years beginning
in 1997, $50,000,
''(II) for taxable years beginning
after 1997 and before 2003, the
applicable dollar amount determined
under this subclause for the preceding
taxable year, increased by $10,000, and
''(III) for taxable years beginning
after 2002, $110,000.
''(ii) in the case of any other taxpayer
(other than a married individual filing a
separate return)--
''(I) for taxable years beginning
in 1997, $30,000,
''(II) for taxable years beginning
after 1997 and before 2003, the
applicable dollar amount determined
under this subclause for the preceding
taxable year, increased by $5,000, and
''(III) for taxable years beginning
after 2002, $60,000, and''
(2) Inflation adjustment.--Paragraph (3) of section 219(g)
of such Code is amended by adding at the end the following new
subparagraph:
''(C) Inflation adjustment.--In the case of a
taxable year beginning in a calendar year after 2003,
the $110,000 amount contained in subparagraph
(B)(i)(III) and the $60,000 amount contained in
subparagraph (B)(ii)(III) shall each be increased by an
amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
the taxable year begins, determined by
substituting 'calendar year 2004' for 'calendar
year 1992' in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $100, such amount shall be rounded
to the nearest multiple of $100.''
(c) Conforming Amendments.--
(1) Paragraph (1) of section 408(a) of such Code is amended
by striking ''$2,000'' and inserting ''the applicable amount
(as in effect under section 219(b) for such taxable year)''.
(2) Subparagraph (B) of section 408(b)(2) of such Code is
amended by striking ''$2,000'' and inserting ''the applicable
amount in effect under section 219(b) for the taxable year of
such individual''.
(3) Subsection (b) of section 408 of such Code is amended
in the last sentence by striking '$2,000'' and inserting ''the
applicable amount in effect under section 219(b) for such
taxable year''.
(4) Subparagraph (A) of section 408(d)(5) of such Code is
amended by striking ''dollar amount'' and inserting
''applicable amount''.
(5) Subsection (j) of section 408 of such Code is amended
by striking ''$2,000'' and inserting ''applicable''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1996.

SEC. 2. PENALTY-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS,
401(k) PLANS, ETC.

(a) Distributions Related to First Homes, Education, or Adoption.--
(1) In general.--Paragraph (2) of section 72(t) (relating
to exceptions to 10-percent additional tax on early
distributions from qualified retirement plans) is amended by
adding at the end the following new subparagraph:
''(E) Certain distributions from individual
retirement plans, 401(k) plans, etc.--Distributions to
an individual from an individual retirement plan, or
from amounts attributable to employer contributions
made pursuant to elective deferrals described in
subparagraph (A) or (C) of section 402(g)(3) or section
501(c)(18)(D)(iii), to the extent such distributions do
not exceed the sum of--
''(i) qualified first-time homebuyer
distributions (as defined in paragraph (7))
made during the taxable year,
''(ii) qualified education expenses (as
defined in paragraph (8)) of the taxpayer for
the taxable year, and
''(iii) qualified adoption expenses (as
defined in section 23(d), determined without
regard to section 23(d)(2)(B)) paid or incurred
by the taxpayer during the taxable year.''
(2) Definitions.--Section 72(t) is amended by adding at the
end the following new paragraphs:
''(7) Qualified first-time homebuyer distributions.--For
purposes of paragraph (2)(E)(i)--
''(A) In general.--The term 'qualified first-time
homebuyer distribution' means any payment or
distribution received by an individual to the extent
such payment or distribution is used by the individual
before the close of the 60th day after the day on which
such payment or distribution is received to pay
qualified acquisition costs with respect to a principal
residence of a first-time homebuyer who is such
individual, the spouse of such individual, or any
child, grandchild, or ancestor of such individual or
the individual's spouse.
''(B) Qualified acquisition costs.--For purposes of
this paragraph, the term 'qualified acquisition costs'
means the costs of acquiring, constructing, or
reconstructing a residence. Such term includes any
usual or reasonable settlement, financing, or other
closing costs.
''(C) First-time homebuyer; other definitions.--For
purposes of this paragraph--
''(i) First-time homebuyer.--The term
'first-time homebuyer' means any individual
if--
''(I) such individual (and if
married, such individual's spouse) had
no present ownership interest in a
principal residence during the 2-year
period ending on the date of
acquisition of the principal residence
to which this paragraph applies, and
''(II) subsection (h) or (k) of
section 1034 did not suspend the
running of any period of time specified
in section 1034 with respect to such
individual on the day before the date
the distribution is applied pursuant to
subparagraph (A).
''(ii) Principal residence.--The term
'principal residence' has the same meaning as
when used in section 1034.
''(iii) Date of acquisition.--The term
'date of acquisition' means the date--
''(I) on which a binding contract
to acquire the principal residence to
which subparagraph (A) applies is
entered into, or
''(II) on which construction or
reconstruction of such a principal
residence is commenced.
''(D) Special rule where delay in acquisition.--If
any distribution from any individual retirement plan
fails to meet the requirements of subparagraph (A)
solely by reason of a delay or cancellation of the
purchase or construction of the residence, the amount
of the distribution may be contributed to an individual
retirement plan as provided in section 408(d)(3)(A)(i)
(determined by substituting '120 days' for '60 days' in
such section), except that--
''(i) section 408(d)(3)(B) shall not be
applied to such contribution, and
''(ii) such amount shall not be taken into
account in determining whether section
408(d)(3)(A)(i) applies to any other amount.
''(8) Qualified education expenses.--For purposes of
paragraph (2)(E)(ii)--
''(A) In general.--The term 'qualified higher
education expenses' means tuition, fees, books,
supplies, and equipment required for the education of--
''(i) the taxpayer,
''(ii) the taxpayer's spouse, or
''(iii) any child (as defined in section
151(c)(3)), grandchild, or ancestor of the
taxpayer or the taxpayer's spouse,
whether or not such education takes place at an
eligible educational institution (as defined in section
135(c)(3)).
''(B) Coordination with savings bond provisions.--
The amount of qualified education expenses for any
taxable year shall be reduced by any amount excludable
from gross income under section 135.''
(3) Conforming amendment.--Subparagraph (B) of section
72(t)(2) is amended by striking ''or (D)'' and inserting '',
(D), or (E)''.
(b) Penalty-Free Distributions for Certain Unemployed Individuals
Not Limited to Health Insurance Costs and Allowed From 401(k) Plans,
Etc.--Subparagraph (D) of section 72(t)(2) is amended--
(1) in clause (i), by inserting '', or from amounts
attributable to employer contributions made pursuant to
elective deferrals described in subparagraph (A) or (C) of
section 402(g)(3) or section 501(c)(18)(D)(iii),'' after
''individual retirement plan'',
(2) in clause (i), by inserting ''and'' at the end of
subclause (I), by striking '', and'' at the end of subclause
(II) and inserting a period, and by striking subclause (III),
and
(3) by striking ''for health insurance premiums'' in the
heading.
(c) Unlimited Penalty-Free Distributions for Medical Care and
Expanded Definition of Dependents for Purposes of Such Distributions.--
Subparagraph (B) of section 72(t)(2) is amended by striking ''medical
care'' and all that follows and inserting ''medical care, determined--
''(i) without regard to whether the
employee itemizes deductions for such taxable
year, and
''(ii) in the case of a distribution from
an individual retirement plan, or from amounts
attributable to employer contributions made
pursuant to elective deferrals described in
subparagraph (A) or (C) of section 402(g)(3) or
section 501(c)(18)(D)(iii)--
''(I) without regard to whether or
not such expenses exceed 7.5 percent of
adjusted gross income, and
''(II) by treating an individual's
dependents as including all children
and grandchildren of the individual (or
of such individual's spouse), and all
ancestors of the individual (or of such
individual's spouse).''
(d) Effective Date.--The amendments made by this section shall
apply to payments and distributions in taxable years beginning after
December 31, 1996.

A: Amends the Internal Revenue Code to increase the: (1) maximum deduction for individual retirement account contributions; and (2) income amount at which phase-out of that deduction begins.
Exempts from the early distribution penalty: (1) distributions from certain types of retirement plans for first-time home buyer, education, or adoption expenses; and (2) for unemployed individuals (currently, for unemployed individuals for health insurance premiums). Modifies requirements regarding penalties for medical care early distributions.
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Q: SECTION 1. CREDIT FOR INCREASING DEVELOPMENT ACTIVITIES.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 41 the following new section:

''SEC. 41A. CREDIT FOR INCREASING DEVELOPMENT ACTIVITIES.

''(a) In General.--For purposes of section 38, at the election of
the taxpayer, the development credit determined under this section for
the taxable year shall be an amount equal to 30 percent of so much of
the qualified development expenses for the taxable year as exceeds 50
percent of the average qualified development expenses for the 3 taxable
years preceding the taxable year for which the credit is being
determined.
''(b) Qualified Development Expenses.--For purposes of this
section--
''(1) In general.--The term 'qualified development
expenses' means the sum of the following amounts which are paid
or incurred during the taxable year in carrying on any trade or
business of the taxpayer:
''(A) Any in-house development expenses.
''(B) Any contract development expenses.
''(2) In-house development expenses; contract development
expenses.--The terms 'in-house development expenses' and
'contract development expenses' shall have the respective
meaning given such terms in paragraphs (2) and (3) of section
41(b), except such paragraphs shall be applied by substituting
'qualified development' for 'qualified research'.
''(c) Qualified Development.--The term 'qualified development'
means the systematic application of knowledge or understanding directed
toward the production of useful material, devices, and systems or
methods, including design, development, and improvement of prototypes
and new processes to meet specific requirements. For purposes of the
preceding sentence the rules of subparagraphs (A), (B), and (C) of
section 41(d)(1) shall apply with respect to any development taken into
account under this section.
''(d) Special Rule in Case of No Qualified Development Expenses in
Any of 3 Preceding Years.--
''(1) Taxpayers to which this subparagraph applies.--The
credit under this section shall be determined under this
subsection if the taxpayer has no qualified development
expenses in any one of the 3 taxable years preceding the
taxable year for which the credit is being determined.
''(2) Credit rate.--The credit determined under this
subparagraph shall be equal to 12 percent of the qualified
development expenses for the taxable year.
''(e) Election.--An election under this section shall apply to the
taxable year for which made and all succeeding taxable years unless
revoked with the consent of the Secretary.
''(f) Other Special Rules.--Rules similar to the rules of
subsections (d)(4), (f), and (g) of section 41 shall apply for purposes
of this section.
''(g) Termination.--This section shall not apply to taxable years
beginning after December 31, 2018.''.
(b) Coordination With Section 41.--Subsection (b) of section 41 of
such Code is amended by adding at the end the following new paragraph:
''(5) Coordination with section 41a.--In the case of any
taxable year for which an election is in effect under section
41A, for purposes of determining the amount of qualified
research expenses for such taxable year and the fixed-base
percentage with respect to such taxable year, qualified
research expenses shall not include any qualified development
expenses (as defined in subsection (b) of such section).''.
(c) Coordination With Deductions.--Section 280C is amended by
adding at the end the following new subsection:
''(j) Credit for Increasing Development Activities.--
''(1) In general.--No deduction shall be allowed for that
portion of the qualified development expenses (as defined in
section 41A(b)) otherwise allowable as a deduction for the
taxable year which is equal to the amount of the credit
determined for such taxable year under section 41A(a).
''(2) Similar rule where taxpayer capitalizes rather than
deducts expenses.--If--
''(A) the amount of the credit determined for the
taxable year under section 41A(a), exceeds
''(B) the amount allowable as a deduction for such
taxable year for qualified development expenses
(determined without regard to paragraph (1)),
the amount chargeable to capital account for the taxable year
for such expenses shall be reduced by the amount of such
excess.
''(3) Election of reduced credit.--
''(A) In general.--In the case of any taxable year
for which an election is made under this paragraph--
''(i) paragraphs (1) and (2) shall not
apply, and
''(ii) the amount of the credit under
section 41A(a) shall be the amount determined
under subparagraph (B).
''(B) Amount of reduced credit.--The amount of
credit determined under this subparagraph for any
taxable year shall be the amount equal to the excess
of--
''(i) the amount of credit determined under
section 41A(a) without regard to this
paragraph, over
''(ii) the product of--
''(I) the amount described in
clause (i), and
''(II) the maximum rate of tax
under section 11(b)(1).
''(C) Election.--An election under this paragraph
for any taxable year shall be made not later than the
time for filing the return of tax for such year
(including extensions), shall be made on such return,
and shall be made in such manner as the Secretary may
prescribe. Such an election, once made, shall be
irrevocable.
''(4) Controlled groups.--Paragraph (3) of subsection (b)
shall apply for purposes of this subsection.''.
(d) Part of General Business Credit.--Subsection (b) of section 38
of such Code is amended by striking ''plus'' at the end of paragraph
(35), by striking the period at the end of paragraph (36) and inserting
'', plus'', and by adding at the end the following new paragraph:
''(37) the development credit determined under section
41A.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SEC. 2. INCREASE IN ALTERNATIVE SIMPLIFIED CREDIT FOR RESEARCH.

(a) In General.--Subparagraph (A) of section 41(c)(5) of the
Internal Revenue Code of 1986 is amended by striking ''14 percent (12
percent in the case of taxable years ending before January 1, 2009)''
and inserting ''20 percent''.
(b) Special Rule in Case of No Qualified Research Expenses in Any
of 3 Preceding Taxable Years.--Clause (ii) of section 41(c)(5)(B) of
such Code is amended by striking ''6 percent'' and inserting ''8
percent''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SEC. 3. EXTENSION OF CREDIT FOR INCREASING RESEARCH ACTIVITIES.

(a) In General.--Subparagraph (B) of section 41(h)(1) of the
Internal Revenue Code of 1986 is amended by striking ''December 31,
2013'' and inserting ''December 31, 2018''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid or incurred after December 31, 2013.

A:
Amends the Internal Revenue Code to: (1) allow through 2018 a new business-related tax credit for an increase in expenditures for qualified development expenses (defined as the sum of any in-house and contract development expenses incurred in the trade or business of a taxpayer), (2) increase to 20% the rate of the alternative simplified research tax credit, and (3) extend through 2018 the tax credit for increasing research activities.
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