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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Torture Victims Relief Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) The American people abhor torture by any government or
person. The existence of torture creates a climate of fear and
international insecurity that affects all people.
(2) Torture is the deliberate mental and physical damage
caused by governments to individuals to destroy individual
personality and terrorize society. The effects of torture are
long term. Those effects can last a lifetime for the survivors
and affect future generations.
(3) By eliminating leadership of their opposition and
frightening the general public, repressive governments often
use torture as a weapon against democracy.
(4) Torture survivors remain under physical and
psychological threats, especially in communities where the
perpetrators are not brought to justice. In many nations, even
those who treat torture survivors are threatened with
reprisals, including torture, for carrying out their ethical
duties to provide care. Both the survivors of torture and their
treatment providers should be accorded protection from further
repression.
(5) A significant number of refugees and asylees entering
the United States have been victims of torture. Those claiming
asylum deserve prompt consideration of their applications for
political asylum to minimize their insecurity and sense of
danger. Many torture survivors now live in the United States.
They should be provided with the rehabilitation services which
would enable them to become productive members of our
communities.
(6) The development of a treatment movement for torture
survivors has created new opportunities for action by the
United States and other nations to oppose state-sponsored and
other acts of torture.
(7) There is a need for a comprehensive strategy to protect
and support torture victims and their treatment providers,
together with overall efforts to eliminate torture.
(8) By acting to heal the survivors of torture and protect
their families, the United States can help to heal the effects
of torture and prevent its use around the world.
(9) The United States became a party to the Convention
Against Torture and Other Cruel, Inhuman, or Degrading
Treatment or Punishment on November 20, 1994, but has not
implemented Article 3 of the Convention.

SEC. 3. DEFINITIONS.

As used in this Act:
(1) In general.--Except as otherwise provided, the terms
used in this Act have the meanings given those terms in section
101(a) of the Immigration and Nationality Act (8 U.S.C.
1101(a)).
(2) Torture.--The term ''torture'' has the meaning given
the term in section 2340(1) of title 18, United States Code,
and includes the use of rape and other forms of sexual violence
by a person acting under the color of law upon another person
under his custody or physical control.

SEC. 4. PROHIBITION ON INVOLUNTARY RETURN OF PERSONS FEARING SUBJECTION
TO TORTURE.

(a) Prohibition.--Notwithstanding any other provision of law, the
United States shall not expel, remove, extradite, or otherwise return
involuntarily an individual to a country if there is substantial
evidence that a reasonable person in the circumstances of that
individual would fear subjection to torture in that country.
(b) Definition.--For purposes of this section, the term ''to return
involuntarily'', in the case of an individual, means--
(1) to return the individual without the individual's
consent, whether or not the return is induced by physical force
and whether or not the person is physically present in the
United States; or
(2) to take an action by which it is reasonably foreseeable
that the individual will be returned, whether or not the return
is induced by physical force and whether or not the person is
physically present in the United States.

SEC. 5. IMMIGRATION PROCEDURES FOR TORTURE VICTIMS.

(a) Covered Aliens.--An alien described in this section is any
alien who presents a claim of having been subjected to torture, or whom
there is reason to believe has been subjected to torture.
(b) Consideration of the Effects of Torture.--In considering an
application by an alien described in subsection (a) for refugee status
under section 207 of the Immigration and Nationality Act, asylum under
section 208 of that Act, or withholding of removal under section
241(b)(3) of that Act, the appropriate officials shall take into
account--
(1) the manner in which the effects of torture might affect
the applicant's responses in the application and in the
interview process or other immigration proceedings, as the case
may be;
(2) the difficulties torture victims often have in
recounting their suffering under torture; and
(3) the fear victims have of returning to their country of
nationality where, even if torture is no longer practiced or
the incidence of torture is reduced, their torturers may have
gone unpunished and may remain in positions of authority.
(c) Expedited Processing of Refugee Admissions.--For purposes of
section 207(c) of the Immigration and Nationality Act (8 U.S.C.
1157(c)), refugees who have been subjected to torture shall be
considered to be refugees of special humanitarian concern to the United
States and shall be accorded priority for resettlement at least as high
as that accorded any other group of refugees.
(d) Processing for Asylum and Withholding of Removal.--Section
235(b)(1)(A) of the Immigration and Nationality Act (8 U.S.C.
1225(b)(1)(A)) is amended by adding at the end the following new
clause:
''(iv) Special procedures for aliens who
are the victims of torture.--
''(I) Expedited procedures.--With
the consent of the alien, an asylum
officer or immigration judge shall
expedite the scheduling of an asylum
interview or a removal proceeding for
any alien who presents a claim of
having been subjected to torture,
unless the evidence indicates that a
delay in making a determination
regarding the granting of asylum under
section 208 of the Immigration and
Nationality Act or the withholding of
removal under section 241(b)(3) of that
Act with respect to the alien would not
aggravate the physical or psychological
effects of torture upon the alien.
''(II) Delay of proceedings.--With
the consent of the alien, an asylum
officer or immigration judge shall
postpone an asylum interview or a
removal proceeding for any alien who
presents a claim of having been
subjected to torture, if the evidence
indicates that, as a result of the
alien's mental or physical symptoms
resulting from torture, including the
alien's inability to recall or relate
the events of the torture, the alien
will require more time to recover or be
treated before being required to
testify.
(e) Parole in Lieu of Detention.--The finding that an alien is a
person described in subsection (a) shall be a strong presumptive basis
for a grant of parole, under section 212(d)(5) of the Immigration and
Nationality Act (8 U.S.C. 1182(d)(5)), in lieu of detention.
(f) Exemption From Expedited Removal.--Section 235(b)(1)(F) of the
Immigration and Nationality Act (8 U.S.C. 1225(b)(1)(F)) is amended by
inserting before the period at the end the following: '', or to an
alien described in section 5(a) of the Torture Victims Relief Act''.
(g) Sense of Congress.--It is the sense of Congress that the
Attorney General should allocate resources sufficient to maintain in
the Resource Information Center of the Immigration and Naturalization
Service current information relating to the use of torture in foreign
countries.

SEC. 6. SPECIALIZED TRAINING FOR CONSULAR, IMMIGRATION, AND ASYLUM
PERSONNEL.

(a) In General.--The Attorney General shall provide training for
immigration inspectors and examiners, immigration officers, asylum
officers, immigration judges, and all other relevant officials of the
Department of Justice, and the Secretary of State shall provide
training for consular officers, with respect to--
(1) the identification of torture;
(2) the identification of the surrounding circumstances in
which torture is most often practiced;
(3) the long-term effects of torture upon a victim;
(4) the identification of the physical, cognitive, and
emotional effects of torture, and the manner in which these
effects can affect the interview or hearing process; and
(5) the manner of interviewing victims of torture so as not
to retraumatize them, eliciting the necessary information to
document the torture experience, and understanding the
difficulties victims often have in recounting their torture
experience.
(b) Gender-Related Considerations.--In conducting training under
subsection (a) (4) or (5), gender-specific training shall be provided
on the subject of interacting with women and men who are victims of
torture by rape or any other form of sexual violence.

SEC. 7. DOMESTIC TREATMENT CENTERS.

(a) Amendment of the Immigration and Nationality Act.--Section 412
of the Immigration and Nationality Act (8 U.S.C. 1522) is amended by
adding at the end the following new subsection:
''(b) Assistance for Treatment of Torture Victims.--The Secretary
may provide grants to programs in the United States to cover the cost
of the following services:
''(1) Services for the rehabilitation of victims of
torture, including treatment of the physical and psychological
effects of torture.
''(2) Social and legal services for victims of torture.
''(3) Research and training for health care providers
outside of treatment centers, or programs for the purpose of
enabling such providers to provide the services described in
paragraph (1).''.
(b) Funding.--
(1) Authorization of appropriations.--Of the amounts
authorized to be appropriated for the Department of Health and
Human Services for fiscal years 1999, 2000, and 2001, but not
from funds made available to the Office of Refugee
Resettlement, there are authorized to be appropriated to carry
out section 412(g) of that Act (relating to assistance for
domestic centers and programs for the treatment of victims of
torture), as added by subsection (a), the following amounts for
the following fiscal years:
(A) For fiscal year 1999, $5,000,000.
(B) For fiscal year 2000, $7,500,000.
(C) For fiscal year 2001, $9,000,000.
(2) Availability of funds.--Amounts appropriated pursuant
to this subsection shall remain available until expended.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect on October 1, 1998.

SEC. 8. FOREIGN TREATMENT CENTERS.

(a) Amendments of the Foreign Assistance Act of 1961.--Part I of
the Foreign Assistance Act of 1961 (22 U.S.C. 2151 et seq.) is amended
by adding at the end of chapter 1 the following new section:

''SEC. 129. ASSISTANCE FOR VICTIMS OF TORTURE.

''(a) In General.--The President is authorized to provide
assistance for the rehabilitation of victims of torture.
''(b) Eligibility for Grants.--Such assistance shall be provided in
the form of grants to treatment centers and programs in foreign
countries that are carrying out projects or activities specifically
designed to treat victims of torture for the physical and psychological
effects of the torture.
''(c) Use of Funds.--Such assistance shall be available--
''(1) for direct services to victims of torture; and
''(2) to provide research and training to health care
providers outside of treatment centers or programs described in
subsection (b), for the purpose of enabling such providers to
provide the services described in paragraph (1).''.
(b) Funding.--
(1) Authorization of appropriations.--Of the amounts
authorized to be appropriated for fiscal years 1999, 2000, and
2001 pursuant to chapter 1 of part I of the Foreign Assistance
Act of 1961, there are authorized to be appropriated to the
President $5,000,000 for fiscal year 1999, $7,500,000 for
fiscal year 2000, and $9,000,000 for fiscal year 2001 to carry
out section 129 of the Foreign Assistance Act, as added by
subsection (a).
(2) Availability of funds.--Amounts appropriated pursuant
to this subsection shall remain available until expended.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect on October 1, 1998.

SEC. 9. MULTILATERAL ASSISTANCE.

(a) Funding.--Of the amounts authorized to be appropriated for
fiscal years 1999, 2000, and 2001 pursuant to chapter 1 of part I of
the Foreign Assistance Act of 1961, there are authorized to be
appropriated to the United Nations Voluntary Fund for Victims of
Torture (in this section referred to as the ''Fund'') the following
amounts for the following fiscal years:
(1) Fiscal year 1999.--For fiscal year 1999, $3,000,000.
(2) Fiscal year 2000.--For fiscal year 2000, $3,000,000.
(3) Fiscal year 2001.--For fiscal year 2001, $3,000,000.
(b) Availability of Funds.--Amounts appropriated pursuant to
subsection (a) shall remain available until expended.
(c) Sense of Congress.--It is the sense of Congress that the
President, acting through the United States Permanent Representative to
the United Nations, should--
(1) request the Fund--
(A) to find new ways to support and protect
treatment centers and programs that are carrying out
rehabilitative services for victims of torture; and
(B) to encourage the development of new such
centers and programs;
(2) use the voice and vote of the United States to support
the work of the Special Rapporteur on Torture and the Committee
Against Torture established under the Convention Against
Torture and Other Cruel, Inhuman or Degrading Treatment or
Punishment; and
(3) use the voice and vote of the United States to
establish a country rapporteur or similar procedural mechanism
to investigate human rights violations in a country if either
the Special Rapporteur or the Committee Against Torture
indicates that a systematic practice of torture is prevalent in
that country.

A: Torture Victims Relief Act - Prohibits the United States from expelling, removing, extraditing, or otherwise involuntarily returning an individual to a country if there is substantial evidence that a reasonable person in the circumstances of that individual would fear subjection to torture in that country.
(Sec. 5) Covers within this Act any alien presenting a claim of having been tortured, or whom there is reason to believe has been tortured.
Sets forth provisions regarding: (1) consideration by appropriate officials of the effects of torture; (2) expedited processing of refugee admissions and for asylum and withholding of removal; (3) granting parole in lieu of detention for such an individual under the Immigration and Nationality Act; and (4) exemption of such an individual from expedited removal pursuant to such Act.
Expresses the sense of the Congress that the Attorney General should allocate sufficient resources to maintain in the Immigration and Naturalization Service's Resource Information Center current information relating to the use of torture in foreign countries.
(Sec. 6) Directs the Attorney General to provide training for immigration inspectors and examiners, immigration officers, asylum officers, immigration judges, and other relevant Department of Justice officials, and directs the Secretary of State to provide training for consular officers, regarding the identification of torture, the surrounding circumstances most often practiced, the long-term effects upon a victim, the identification of the physical, cognitive, and emotional effects of torture, and the appropriate manner of interviewing torture victims.
(Sec. 7) Amends the Immigration and Nationality Act to authorize the Secretary of Health and Human Services to provide grants to programs in the United States to cover the cost of specified services for torture victims. Authorizes the appropriation of funds for assistance for domestic centers and programs for the treatment of torture victims.
(Sec. 8) Amends the Foreign Assistance Act of 1961 to authorize the President to provide grants to treatment centers and programs in foreign countries which are specifically carrying out projects or activities to treat victims of torture. Authorizes appropriations.
(Sec. 9) Authorizes appropriations to the United Nations Voluntary Fund for Victims of Torture for FY 1999 through 2001.
****
Q: TITLE I--MODIFICATION OF PROVISIONS RELATING TO DRAWBACK CLAIMS

SEC. 101. MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICATIONS.

Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)), is
amended to read as follows:
''(c) Merchandise Not Conforming to Sample or Specifications.--
''(1) Conditions for drawback.--Upon the exportation or
destruction under the supervision of the Customs Service of
articles or merchandise--
''(A) upon which the duties have been paid,
''(B) which has been entered or withdrawn for
consumption,
''(C) which is--
''(i) not conforming to sample or
specifications, shipped without the consent of
the consignee, or determined to be defective as
of the time of importation, or
''(ii) ultimately sold at retail and for
any reason returned to and accepted by the
importer or the claimant under the provisions
of the importer's or claimant's merchandise
warranty provision, and
''(D) which, within 3 years after the date of
importation or withdrawal, as applicable, has been
exported or destroyed under the supervision of the
Customs Service,
the full amount of the duties paid upon such merchandise, less
1 percent, shall be refunded as drawback.
''(2) Designation of import entries.--Notwithstanding
paragraph (1), for purposes of paragraph (1)(C)(ii), drawback
may be claimed by designating any entry of merchandise that was
imported within 1 year before the date of exportation or
destruction of the merchandise described in paragraph (1) under
the supervision of the Customs Service. The returned
merchandise, at the time of its importation, must be
commercially interchangeable with the merchandise designated
for drawback.
''(3) When drawback certificates not required.--For
purposes of this subsection, drawback certificates are not
required if the drawback claimant and the importer are the same
party, or if the drawback claimant is a drawback successor to
the importer as defined in subsection (s)(3).''.

SEC. 102. TIME LIMITATION ON EXPORTATION OR DESTRUCTION.

Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(j)), is
amended--
(1) by striking ''No'' and inserting ''Unless otherwise
provided for in this section, no''; and
(2) by inserting '', or destroyed under the supervision of
the Customs Service,'' after ''exported''.

SEC. 103. USE OF DOMESTIC MERCHANDISE ACQUIRED IN EXCHANGE FOR IMPORTED
MERCHANDISE OF SAME KIND AND QUALITY.

Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is
amended--
(1) by striking ''(k)'' and inserting ''(k)(1)''; and
(2) by adding at the end the following new paragraph:
''(2) For purposes of subsections (a) and (b), the use of
any domestic merchandise acquired in exchange for a drawback
product of the same kind and quality shall be treated as the
use of such drawback product if no certificate of delivery or
certificate of manufacture and delivery pertaining to such
drawback product is issued, other than that which documents the
product's manufacture and delivery. As used in this paragraph,
the term 'drawback product' means any domestically produced
product manufactured with imported merchandise that is subject
to drawback.''

SEC. 104. PACKAGING MATERIAL.

Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)), is
amended to read as follows:
''(q) Packaging Material.--
''(1) Packaging material under subsections (c) and (j).--
Packaging material, whether imported and duty paid, and claimed
for drawback under either subsection (c) or (j)(1), or imported
and duty paid, or substituted, and claimed for drawback under
subsection (j)(2), shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on such imported material.
''(2) Packaging material under subsections (a) and (b).--
Packaging material that is manufactured or produced under
subsection (a) or (b) shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on the imported or substituted
merchandise used to manufacture or produce such material.
''(3) Contents.--Packaging material described in paragraphs
(1) and (2) shall be eligible for drawback whether or not they
contain articles or merchandise, and whether or not any
articles or merchandise they contain are eligible for drawback.
''(4) Employing packaging material for its intended purpose
prior to exportation.--The use of any packaging material for
its intended purpose prior to exportation or destruction shall
not be treated as a use of such material prior to exportation
or destruction for purposes of applying subsection (a), (b), or
(c), or paragraph (1)(B) or (2)(C)(i) or subsection (j).''.

SEC. 105. LIMITATION ON LIQUIDATION.

Section 504 of the Tariff Act of 1930 (19 U.S.C. 1504) is amended--
(1) by striking subsections (a) and (b) and inserting the
following:
''(a) Liquidation.--
''(1) Entries for consumption.--Unless an entry of
merchandise for consumption is extended by statute or court
order, except as provided in section 751(a)(3), an entry of
merchandise for consumption not liquidated within 1 year from--
''(A) the date of entry of such merchandise,
''(B) the date of the final withdrawal of all such
merchandise covered by a warehouse entry,
''(C) the date of withdrawal from warehouse of such
merchandise for consumption if, pursuant to regulations
issued under section 505(a), duties may be deposited
after the filing of any entry or withdrawal from
warehouse, or
''(D) if a reconciliation is filed, or should have
been filed, the date of the filing under section 484 or
the date the reconciliation should have been filed,
shall be deemed liquidated at the rate of duty, value,
quantity, and amount of duties asserted at the time of entry by
the importer of record. Notwithstanding section 500(e), notice
of liquidation need not be given of an entry deemed liquidated.
''(2) Entries or claims for drawback.--
''(A) In general.--Except as provided in
subparagraph (B), unless an entry or claim for drawback
is extended under subsection (b) or suspended as
required by statute or court order, an entry or claim
for drawback not liquidated within 1 year from the date
of entry or claim shall be deemed liquidated at the
drawback amount asserted by the claimant at the time of
entry or claim. Notwithstanding section 500(c), notice
of liquidation need not be given of an entry deemed
liquidated.
''(B) Exception.--An entry or claim for drawback
filed before the date of the enactment of this
paragraph, the liquidation of which is not final as of
the date of the enactment of this paragraph, shall be
deemed liquidated on the date that is 1 year after the
date of the enactment of this paragraph at the drawback
amount asserted by the claimant at the time of the
entry or claim.
''(3) Payments or refunds.--Payment or refund of duties
owed pursuant to paragraph (1) or (2) shall be made to the
importer of record or drawback claimant, as the case may be,
not later than 90 days after liquidation.
''(b) Extension.--The Secretary may extend the period in which to
liquidate an entry if--
''(1) the information needed for the proper appraisement or
classification of the imported or withdrawn merchandise, or for
determining the correct drawback amount, or for ensuring
compliance with applicable law, is not available to the Customs
Service; or
''(2) the importer of record or drawback claimant, as the
case may be, requests such extension and shows good cause
therefor.
The Secretary shall give notice of an extension under this subsection
to the importer of record or drawback claimant, as the case may be, and
the surety of such importer of record or drawback claimant. Notice
shall be in such form and manner (which may include electronic
transmittal) as the Secretary shall by regulation prescribe. Any entry
the liquidation of which is extended under this subsection shall be
treated as having been liquidated at the rate of duty, value, quantity,
and amount of duty asserted at the time of entry by the importer of
record, or the drawback amount asserted at the time of entry by the
drawback claimant, at the expiration of 4 years from the applicable
date specified in subsection (a).'';
(2) in subsection (c)--
(A) by inserting ''or drawback claimant, as the
case may be,'' after ''to the importer of record''; and
(B) by inserting ''or drawback claimant'' after
''of such importer of record''; and
(3) in subsection (d), by striking the period at the end
and inserting ''or (in the case of a drawback entry or claim)
at the drawback amount asserted at the time of entry by the
drawback claimant.''.

SEC. 106. PENALTIES FOR FALSE DRAWBACK CLAIMS.

Section 593A(h) of the Tariff Act of 1930 (19 U.S.C. 1593a(h)) is
amended by striking ''subsection (g)'' and inserting ''subsections (c)
and (g)''.

SEC. 107. EFFECTIVE DATE.

(a) Sections 101, 102, 103, 104, and 106.--The amendments made by
sections 101, 102, 103, 104, and 106 shall take effect on the date of
the enactment of this Act, and shall apply to--
(1) any drawback entry filed on and after such date of
enactment; and
(2) any drawback entry filed before such date of enactment if
the liquidation of the entry is not final on such date of
enactment.
(b) Section 105.--The amendments made by section 105 shall take
effect on the date of the enactment of this Act, and shall apply to--
(1) any entry of merchandise for consumption or entry or
claim for drawback filed on and after such date of enactment;
and
(2) any entry or claim for drawback filed before such date of
enactment if the liquidation of the entry or claim is not final
on such date of enactment.

TITLE II--LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES

SEC. 201. LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES.

(a) In General.--Notwithstanding section 514 of the Tariff Act of
1930 (19 U.S.C. 1514) or any other provision of law, and subject to
subsection (b), the United States Customs Service shall, not later than
180 days after the receipt of the request described in subsection (b),
liquidate or reliquidate each entry described in subsection (d) by
applying the column 1 general rate of duty of the Harmonized Tariff
Schedule of the United States to each entry that is liquidated or
reliquidated, regardless of whether the entry was made under the column
1 special rate of duty of such schedule.
(b) Requests.--Liquidation or reliquidation may be made under
subsection (a) with respect to an entry described in subsection (d)
only upon a request therefor is filed with the Customs Service.
(c) Payment of Amounts Due.--Any amounts due to the United States
pursuant to the liquidation or reliquidation of an entry under
subsection (a) shall be paid not later than 180 days after the date of
such liquidation or reliquidation.
(d) Affected Entries.--The entries referred to in subsection (a),
filed at the ports of Laredo, Texas (designated as port of entry 2304),
Hidalgo, Texas (designated as port of entry 2305), and Wilmington,
Delaware (designated as port of entry 1103), are as follows:

------------------------------------------------------------------------
Port of Entry Date of Entry
------------------------------------------------------------------------
95300618568 2305 02/22/95
95300618576 2305 02/22/95
95300619236 2305 02/27/95
95300619277 2305 02/27/95
95300619806 2305 03/02/95
95300619871 2305 03/02/95
95300620142 2305 03/07/95
95300620176 2305 03/03/95
95300620184 2305 03/03/95
95300620911 2305 03/07/95
95300635133 2305 04/07/95
95300635141 2305 04/07/95
95300635950 2305 04/12/95
95300635968 2305 04/12/95
95300636370 2305 04/14/95
95300636388 2305 04/14/95
95300640554 2305 05/09/95
95300640653 2305 05/10/95
95300656592 2304 11/05/95
95300657665 2304 11/29/95
95300657756 2304 12/02/95
95300658358 2304 12/16/95
95300658408 2304 12/17/95
95300658572 2304 12/19/95
95300658648 2304 12/22/95
95300658754 2304 12/22/95
95300658945 2304 12/27/95
95300659018 2304 12/28/95
95300659117 2304 12/29/95
95300659208 2304 01/02/96
95300659398 2304 01/05/96
95300659513 2304 01/08/96
95300659547 2304 01/09/96
95300659679 2304 01/11/96
95300659737 2304 01/14/96
95300659794 2304 01/13/96
95300659810 2304 01/14/96
95300659844 2304 01/15/96
95300659851 2304 01/15/96
95300659901 2304 01/16/96
95300659919 2304 01/16/96
95300659935 2304 01/17/96
95300660065 2304 01/18/96
95300660107 2304 01/19/96
95300660172 2304 01/22/96
95300660180 2304 01/22/96
95300660248 2304 01/22/96
95300660362 2304 01/23/96
95300660388 2304 01/24/96
95300660560 2304 01/25/96
95300660743 2304 01/27/96
95300660818 2304 01/29/96
95300660826 2304 01/29/96
95300704053 2305 05/16/95
95300704061 2305 05/16/95
95300704889 2305 05/22/95
95300704897 2305 05/22/95
95300705886 2305 05/31/95
95300705969 2305 05/30/95
95300706900 2305 06/09/95
95300706926 2305 06/09/95
95300752656 2305 02/02/96
95300752698 2305 02/04/96
95300752805 2305 02/05/96
95300752813 2305 02/05/96
95300752870 2305 02/06/96
95300752904 2305 02/06/96
95300753001 2305 02/07/96
95300753076 2305 02/09/96
R7410350736 1103 11/29/95
R7410350769 1103 11/29/95
R7410350801 1103 11/29/95
R7410350835 1103 11/29/95
T8500081575 2305 06/16/95
T8500081591 2305 06/16/95
T8500081716 2305 06/20/95
T8500081724 2305 06/20/95
T8500081815 2305 06/27/95
T8500081823 2305 06/28/95
T8500081922 2305 06/27/95
T8500081930 2305 06/27/95
T8500082052 2305 07/01/95
T8500082060 2305 07/01/95
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A: Amends the Tariff Act of 1930 to revise provisions requiring a refund of duties (drawback) on articles or merchandise which has been exported or destroyed under the supervision of the Customs Service within three years after importation or withdrawal, and which, among other things, is ultimately sold at retail and for any reason returned to and accepted by the importer or the claimant under the provisions of the importer's or claimant's merchandise warranty provision. Authorizes a drawback to be claimed by designating any entry of such merchandise that was imported within one year before its exportation or destruction. Prohibits the allowance of a drawback unless the completed article is exported or destroyed under the supervision of the Customs Service within five years after its importation.Sets forth drawback requirements with regard to: (1) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (2) packaging material; and (3) liquidation of entries.Sets forth penalties for false drawback claims.Provides for the liquidation or reliquidation of certain entries filed at the ports of Laredo, Texas, Hidalgo, Texas, and Wilmington, Delaware.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Child Care Affordability Act of
2007''.

SEC. 2. ALLOWANCE OF DEDUCTION FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT
CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

(a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 224 as
section 225 and inserting after section 223 the following new section:

''SEC. 224. EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES
NECESSARY FOR GAINFUL EMPLOYMENT.

''(a) Allowance of Deduction.--In the case of an individual for
whom there are 1 or more qualifying individuals with respect to such
individual, there shall be allowed as a deduction an amount equal to so
much of the employment-related expenses paid by such individual during
the taxable year as do not exceed--
''(1) $13,000 if there is 1 qualifying individual with
respect to the taxpayer for such taxable year, or
''(2) 200 percent of the dollar amount in effect under
paragraph (1) for the taxable year if there are 2 or more
qualifying individuals with respect to the taxpayer for such
taxable year.
''(b) Definitions and Special Rules.--For purposes of this
section--
''(1) Qualifying individual; employment-related expenses.--
The terms 'qualifying individual' and 'employment-related
expenses' shall have the respective meanings given such terms
by section 21(b).
''(2) Denial of double benefit.--
''(A) Coordination with dependent care assistance
program.--The amount of employment-related expenses
otherwise taken into account under subsection (a) shall
be reduced by the aggregate amount excludable from
gross income under section 129 for the taxable year.
''(B) Coordination with credit for employment-
related expenses.--No deduction shall be allowed under
subsection (a) for a taxable year with respect to the
employment-related expenses of the taxpayer if the
taxpayer elects to have section 21 apply for such
taxable year.
''(3) Special rule for spouse who is a student or incapable
of caring for himself.--In the case of a spouse who is a
student or a qualified individual described in section
21(b)(1)(C), for purposes of paragraph (4), such spouse shall
be deemed for each month during which such spouse is a full-
time student at an educational institution, or is such a
qualifying individual, to be gainfully employed and to have
earned income of not less than--
''(A) /12\ of the amount in effect under
subsection (a)(1) if such subsection applies for the
taxable year, or
''(B) /12\ of the amount in effect under
subsection (a)(2) if such subsection applies for the
taxable year.
In the case of any husband and wife, this paragraph shall apply
with respect to only one spouse for any one month.
''(4) Other special rules.--Rules similar to the rules of
subsections (d)(1) and (e) of section 21 shall apply for
purposes of this section.
''(c) Inflation Adjustment.--
''(1) In general.--In the case of a taxable year beginning
after 2008, the dollar amount under subsection (a)(1) shall be
increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
'calendar year 2007' for 'calendar year 1992' in
subparagraph (B) thereof.
''(2) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $100, such amount shall
be rounded to the next lowest multiple of $100.
''(d) Regulations.--The Secretary shall prescribe such regulations
as may be necessary to carry out the purposes of this section.''.
(b) Deductible Whether or Not Taxpayer Itemizes.--Subsection (a) of
section 62 of such Code (defining adjusted gross income) is amended by
inserting after paragraph (21) the following new paragraph:
''(22) Expenses for household and dependent care services
necessary for gainful employment.--The deduction allowed by
section 224.''.
(c) Conforming Amendments.--
(1) Subsection (e) of section 213 is amended by inserting
''or deduction under section 224'' after ''section 21''.
(2) Paragraph (2) of section 6213(g) is amended--
(A) by striking ''or'' in subparagraph (H) and
inserting '', section 224 (relating to expenses for
household and dependent care services necessary for
gainful employment), or'', and
(B) by striking ''or 32'' in subparagraph (L) and
inserting ''32, or 224''.
(d) Effective Date.--The amendments made by this section shall
apply to expenses paid in taxable years beginning after the date of the
enactment of this Act.

SEC. 3. MODIFICATION OF CREDIT FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT
CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

(a) In General.--
(1) Increase in credit limitation.--Subsection (c) of
section 21 of the Internal Revenue Code of 1986 (relating to
dollar limit on amount creditable) is amended--
(A) by striking ''$3,000'' in paragraph (1) and
inserting ''13,000'', and
(B) by striking ''$6,000'' in paragraph (2) and
inserting ''200 percent of the dollar amount in effect
under paragraph (1) for the taxable year''.
(2) Inflation adjustment.--Section 21 of such Code is
amended by redesignating subsection (f) as subsection (g) and
inserting after subsection (e) the following new subsection:
''(f) Inflation Adjustment.--
''(1) In general.--In the case of a taxable year beginning
after 2008, the dollar amount under subsection (a)(1) shall be
increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
'calendar year 2007' for 'calendar year 1992' in
subparagraph (B) thereof.
''(2) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $100, such amount shall
be rounded to the next lowest multiple of $100.''.
(3) Increase in deemed earned income amounts.--Paragraph
(2) of section 21(d) of such Code (relating to special rules
for spouse who is a student or incapable of caring for himself)
is amended--
(A) by striking ''$250 if subsection (c)(1)'' in
subparagraph (A) and inserting ''/12\ of the amount
in effect under subsection (c)(1) if such subsection'',
and
(B) by striking ''$500 if subsection (c)(2)'' in
subparagraph (B) and inserting ''/12\ of the amount
in effect under subsection (c)(2) if such subsection''.
(b) Coordination With Deduction for Employment-Related Expenses.--
Subsection (e) of section 21 of such Code (relating to special rules)
is amended by adding at the end the following new paragraph:
''(11) Election to have section apply.--This section shall
apply to any taxpayer for any taxable year only if such
taxpayer elects (at such time and in such manner as the
Secretary may by regulations prescribe) to have this section
apply for such taxable year.''.
(c) Credit Made Refundable.--
(1) Credit moved to subpart relating to refundable
credits.--Such Code is amended--
(A) by redesignating section 36 as section 37,
(B) by redesignating section 21, as amended by this
section, as section 36, and
(C) by moving section 36 (as so redesignated) from
subpart A of part IV of subchapter A of chapter 1 to
the location immediately before section 37 (as so
redesignated) in subpart C of part IV of subchapter A
of chapter 1.
(d) Conforming Amendments.--
(1) Section 224(b) of such Code, as added by this Act, is
amended--
(A) by striking ''section 21(b)'' in paragraph (1)
and inserting ''section 36(b)'',
(B) by striking ''section 21'' in paragraph (2)(B)
and inserting ''section 36'',
(C) by striking ''section 21(b)(1)(C)'' in
paragraph (3) and inserting ''section 36(b)(1)(C)'',
and
(D) by striking ''section 21'' in paragraph (4) and
inserting ''section 36''.
(2) Subsection (e) of section 213 of such Code is amended
by striking ''section 21'' and inserting ''section 36''.
(3) Paragraph (2) of section 6213(g) of such Code is
amended by striking ''section 21'' each place it appears and
inserting ''section 36''.
(4) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting '', 36,'' after ''section
35''.
(5) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of such Code is amended by striking
the item relating to section 21.
(6) The table of sections for subpart C of part IV of
subchaper A of chapter 1 of such Code is amended by striking
the item relating to section 36 and inserting the following new
items:

''Sec. 36. Expenses for household and dependent care services necessary
for gainful employment.
''Sec. 37. Overpayments of tax.''.
(e) Effective Date.--The amendments made by this section shall
apply to expenses paid in taxable years beginning after the date of the
enactment of this Act.

A:
Child Care Affordability Act of 2007 - Amends the Internal Revenue Code to: (1) allow a tax deduction for expenses paid for household and dependent care services necessary for gainful employment; (2) increase the dollar limitation on the tax credit for such expenses; (3) provide for an inflation adjustment after 2008 to the dollar amounts for such tax deduction and tax credit; and (4) make such tax credit refundable.
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