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[EX Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ''Cabin Fee Act of
2012''.
(b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Cabin user fees.
Sec. 4. Payment of cabin transfer fees.
Sec. 5. Right of appeal and judicial review.
Sec. 6. Effect.
Sec. 7. Regulations.

SEC. 2. DEFINITIONS.

In this Act:
(1) Authorization; authorize.--The terms ''authorization''
and ''authorize'' mean the issuance of a special use permit for
the use and occupancy of National Forest System land by a cabin
owner under the Recreation Residence Program.
(2) Cabin.--The term ''cabin'' means a privately built and
owned recreation residence and related improvements on National
Forest System land that--
(A) is authorized for private use and occupancy;
and
(B) may be sold or transferred between private
parties.
(3) Cabin owner.--The term ''cabin owner'' means--
(A) a person authorized by the Secretary to use and
to occupy a cabin; and
(B) a trust, heir, or assign of a person described
in subparagraph (A).
(4) Cabin transfer fee.--The term ''cabin transfer fee''
means a fee that is paid to the United States on the transfer
of a cabin between private parties for money or other
consideration that results in the issuance of a new permit.
(5) Cabin user fee.--The term ''cabin user fee'' means an
annual fee paid to the United States by a cabin owner in
accordance with an authorization for the use and occupancy of a
cabin.
(6) Current appraisal cycle.--The term ''current appraisal
cycle'' means the completion of Forest Service review and
acceptance of--
(A) initial typical lot appraisals; and
(B) second appraisals, if ordered by cabin owners
and approved by the Forest Service.
(7) Current cabin user fee.--The term ''current cabin user
fee'' means the most recent cabin user fee, as adjusted under
section 3(c).
(8) Lot.--The term ''lot'' means a parcel of National
Forest System land on which a person is authorized to build,
use, occupy, and maintain a cabin.
(9) National forest system.--The term ''National Forest
System'' has the meaning given that term in section 11 of the
Forest and Rangeland Renewable Resources Planning Act of 1974
(16 U.S.C. 1609).
(10) Recreation residence program.--The term ''Recreation
Residence Program'' means the Recreation Residence Program
established under the last paragraph under the heading ''FOREST
SERVICE'' in the Act of March 4, 1915 (16 U.S.C. 497).
(11) Secretary.--The term ''Secretary'' means the Secretary
of Agriculture, acting through the Chief of the Forest Service.
(12) Typical lot.--The term ''typical lot'' means a cabin
lot, or group of cabin lots, in a tract that is selected for
use in an appraisal as being representative of, and that has
similar value characteristics as, other lots or groups of lots
within the tract.

SEC. 3. CABIN USER FEES.

(a) Payment of Cabin User Fees.--Cabin owners shall pay an annual
cabin user fee established by the Secretary in accordance with this
section.
(b) Initial Cabin User Fees.--
(1) Establishment.--The Secretary shall establish initial
cabin user fees in accordance with this subsection.
(2) Assignment to value tiers.--On completion of the
current appraisal cycle, as required by paragraph (4), the
Secretary shall assign each permitted lot on National Forest
System land to 1 of 10 tiers based on the following
considerations:
(A) Before assigning the lots to tiers, all
appraised lot values shall be adjusted, or normalized,
for price changes occurring after the appraisal, in
accordance with the National Association of
Homebuilders/Wells Fargo Housing Opportunity Index.
(B) Second appraisal values shall supersede initial
lot appraisal values for the normalization and ranking
process under subparagraph (A).
(C) The tiers shall be established, on a national
basis, according to relative lot value, with lots
having the lowest adjusted appraised value assigned to
tier 1 and lots having the highest adjusted appraised
value assigned to tier 10.
(D) The number of lots (by percentage) assigned to
each tier is contained in the table set forth in
paragraph (3).
(E) Data from incomplete appraisals may not be used
to establish the fee tiers under this subsection.
(F) Until assigned to a tier under this subsection,
the Secretary shall assess (and may adjust annually
subject to clause (ii)) an interim fee for permitted
cabin lots (including lots with incomplete appraisals)
in an amount equal to the lesser of--
(i) $5,000; or
(ii) the amount of the current cabin user
fee, as determined under the Cabin User Fee
Fairness Act of 2000 (16 U.S.C. 6201 et seq.),
which amount the Secretary may increase
annually by not more than 25 percent, except
that the increased fee shall not exceed the
otherwise scheduled fee determined under the
Cabin User Fee Fairness Act of 2000.
(3) Amount of initial cabin user fees.--The initial cabin
user fees, based on the assignments under paragraph (2), are as
follows:

------------------------------------------------------------------------
Approximate Percent of
Fee Tier Permits Nationally Fee Amount
------------------------------------------------------------------------
Tier 1 5 percent $500
------------------------------------------------------------------------
Tier 2 12 percent $1,000
------------------------------------------------------------------------
Tier 3 22 percent $1,500
------------------------------------------------------------------------
Tier 4 22 percent $2,000
------------------------------------------------------------------------
Tier 5 10 percent $2,500
------------------------------------------------------------------------
Tier 6 9 percent $3,000
------------------------------------------------------------------------
Tier 7 7 percent $3,500
------------------------------------------------------------------------
Tier 8 5 percent $4,000
------------------------------------------------------------------------
Tier 9 5 percent $4,500
------------------------------------------------------------------------
Tier 10 3 percent $5,000
------------------------------------------------------------------------

(4) Deadline for completion of current appraisal cycle.--
Not later than 3 years after the date of enactment of this Act,
the Secretary shall complete the current appraisal cycle.
(5) Effective date.--The initial cabin user fees required
by this subsection shall take effect beginning with the first
calendar year beginning after the completion of the current
appraisal cycle.
(c) Annual Adjustments of Cabin User Fee.--Once initial cabin user
fees have been assessed, based on the tier assignments under subsection
(b)(2), the Secretary shall use changes in the Implicit Price Deflator
for the Gross Domestic Product published by the Bureau of Economic
Analysis of the Department of Commerce, applied on a 5-year rolling
average, to assess an annual adjustment to cabin user fees.
(d) Effect of Destruction, Substantial Damage, or Loss of Access.--
(1) In general.--The Secretary shall reduce the cabin user
fee to $100 per year for a cabin if--
(A) the cabin is destroyed or suffers substantial
damage in an amount that is greater than 50 percent of
replacement cost of the cabin; or
(B) access to the cabin is significantly impaired,
whether by catastrophic events, natural causes, or
governmental actions.
(2) Term of reduced fee.--The reduced fee under paragraph
(1) shall be in effect until the later of--
(A) the last day of the year in which the
destruction or impairment occurs; or
(B) the date on which the cabin may be lawfully
reoccupied and normal access has been restored.

SEC. 4. PAYMENT OF CABIN TRANSFER FEES.

As a condition of the issuance by the Secretary of a new
authorization for the use and occupancy of the cabin, the cabin owner
transferring the cabin shall pay to the Secretary a cabin transfer fee
in the amount of $1,200.

SEC. 5. RIGHT OF APPEAL AND JUDICIAL REVIEW.

(a) Right of Appeal.--
(1) In general.--Notwithstanding any action of a cabin
owner to exercise rights in accordance with section 6, the
Secretary shall by regulation grant to the cabin owner the
right to an administrative appeal of the determination of a new
cabin user fee, fee tier, or whether or not to reduce a cabin
user fee under section 3(d).
(2) Applicable law.--An appeal under paragraph (1) shall be
pursuant to the appeal process provided under subpart C of part
251 of title 36, Code of Federal Regulations (or a successor
regulation).
(b) Judicial Review.--
(1) In general.--A cabin owner that contests a final
decision of the Secretary under this Act may bring a civil
action in United States district court.
(2) Venue.--The venue for an action brought before the
United States district court under this subsection shall be in
the Federal judicial district in which the cabin is located.
(3) Effect on mediation.--Nothing in this Act precludes a
person from seeking mediation for an action under this Act.

SEC. 6. EFFECT.

(a) In General.--Nothing in this Act limits or restricts any right,
title, or interest of the United States in or to any land or resource.
(b) Special Rule for Alaska.--In determining a cabin user fee in
the State of Alaska, the Secretary shall not establish or impose a
cabin user fee or a condition affecting a cabin user fee that is
inconsistent with 1303(d) of the Alaska National Interest Lands
Conservation Act (16 U.S.C. 3193(d)).

SEC. 7. REGULATIONS.

Not later than December 31, 2013, the Secretary shall issue
regulations to carry out this Act.

Passed the House of Representatives September 10, 2012.

Attest:

KAREN L. HAAS,

Clerk.
[EX A]: Cabin Fee Act of 2012 - Directs the Secretary of Agriculture (USDA) to set an annual fee for, and requires the payment of such fee to the United States by, an authorized owner of a privately built and owned recreational cabin located on National Forest System land.

Reduces such fee to $100 annually if access to a cabin is significantly impaired, either by natural causes or governmental actions.

Requires payment of a transfer fee to the United States upon the transfer of a cabin between private parties for consideration.

Requires the Secretary to grant a cabin owner the right to administrative appeal of a cabin fee decision, which may be reviewed by bringing a civil action in U.S. district court.

[EX Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ''Mississippi Valley
National Historical Park Act of 1999''.
(b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Mississippi Valley National Historical Park, Blytheville,
Arkansas.
Sec. 4. Transfer of jurisdiction, Eaker Air Force Base, for historical
park.
Sec. 5. Acquisition of Chickasawba Mound for inclusion in historical
park.
Sec. 6. Administration of historical park.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The central and lower Mississippi Valley region
contained the highest population levels and the most complex
Native American societies north of Mexico before the arrival of
European peoples in the 16th century.
(2) In addition, the Mississippi Valley has also hosted
Spanish, French, English, and ultimately American societies at
different times in the last 450 years.
(3) Blytheville, Arkansas, is centrally located in the
Mississippi Valley region.
(4) Former Eaker Air Force Base, which is located outside
of Blytheville, Arkansas, in the central Mississippi Valley
region, is the site of 14 archaeological sites associated with
Native Americans.
(5) Because of its value in illustrating and interpreting
the heritage of the United States, the largest of these
archaeological sites, was recognized by the National Park
Service as a National Historic Landmark in 1996.
(6) Another archaeological site outside of Blytheville,
Arkansas, the Chickasawba Mound, was placed on the National
Register of Historic Places in 1984 because of its historic and
archaeological resources.
(7) These previous actions by the Department of the
Interior recognize that these archaeological sites are likely
to benefit, educate, and inspire present and future generations
of Americans, but no unified heritage park for the central
Mississippi Valley region exists within the National Park
Service.
(8) Blytheville, Arkansas, also possesses many other
regionally and nationally significant natural, seismic,
cultural, and recreational resources associated with the
heritage of the central Mississippi Valley region.
(9) The sites and resources associated with the heritage of
the central Mississippi Valley region require recognition
through the establishment of a national historical park for the
central Mississippi Valley region as a unit of the National
Park System.
(10) As a result of the closing of Eaker Air Force Base in
Blytheville, Arkansas, pursuant to the Defense Base Closure and
Realignment Act of 1990, Federal land and facilities are
readily available for the establishment of a national
historical park for the central Mississippi Valley region to
protect the archaeological sites located on the former military
installation, as well as to preserve, maintain, and interpret
the natural, seismic, cultural, and recreational heritage of
the central Mississippi Valley region for the benefit,
education, and inspiration of present and future generations of
Americans.

SEC. 3. MISSISSIPPI VALLEY NATIONAL HISTORICAL PARK, BLYTHEVILLE,
ARKANSAS.

(a) Establishment.--In order to preserve for the benefit and
inspiration of the people of the United States as a national historical
park certain properties in Blytheville, Arkansas, and its vicinity
associated with the archaeological, natural, seismic, cultural, and
recreational heritage of the Mississippi Valley region, there is
established as a unit of the National Park System the Mississippi
Valley National Historical Park in the State of Arkansas.
(b) Boundaries.--The historical park shall consist of approximately
570 acres, including the real property transferred to the National Park
Service at former Eaker Air Force Base under section 4 and the parcel
of real property containing the archaeological site known as the
Chickasawba Mound and authorized for acquisition under section 5. The
boundaries of the historical park shall also include all property
authorized to be acquired for inclusion in the park by any law enacted
after the date of the enactment of this Act.

SEC. 4. TRANSFER OF JURISDICTION, EAKER AIR FORCE BASE, FOR HISTORICAL
PARK.

(a) Transfer of Archaeological Sites.--The Secretary of Defense
shall transfer, without reimbursement, to the administrative
jurisdiction of the Secretary of the Interior the parcels of real
property (including improvements thereon) located at former Eaker Air
Force Base, Blytheville, Arkansas, consisting of the archaeological
sites depicted on the map entitled ''Arkansas Aeroplex Archaeological
Sites''.
(b) Visitor and Administrative Sites.--
(1) Transfer required.--To preserve the historical
character and landscape of the main features of the historical
park, the Secretary of Defense also shall transfer, without
reimbursement, to the administrative jurisdiction of the
Secretary of the Interior an additional parcel of real property
at former Eaker Air Force Base for the development of visitor,
administrative, museum, curatorial, and maintenance facilities
for the historical park.
(2) Acreage limitation.--The parcel transferred under this
subsection may not exceed 15 acres.
(3) Selection.--The parcel to be transferred under this
subsection shall be jointly selected by the Secretary of
Defense and the Secretary of the Interior.
(c) Use of Land.--The Secretary of the Interior shall use the real
property transferred under this section as part of the historical park.
(d) Legal Description.--The exact acreage and legal description of
the real property to be transferred under this section shall be
determined by a survey satisfactory to the Secretary of Defense. The
cost of the survey shall be borne by the Secretary of the Interior.

SEC. 5. ACQUISITION OF CHICKASAWBA MOUND FOR INCLUSION IN HISTORICAL
PARK.

The Secretary of the Interior may acquire for inclusion in the
historical park, by donation or exchange, the archaeological site known
as the Chickasawba Mound, which was placed on the National Register of
Historic Places in 1984.

SEC. 6. ADMINISTRATION OF HISTORICAL PARK.

(a) Applicable Laws.--The Secretary of the Interior shall
administer the historical park in accordance with this Act and the laws
generally applicable to units of the National Park System, including
the Act of August 25, 1916 (commonly known as the National Park Service
Organic Act; 16 U.S.C. 1 et seq.), and the Act of August 21, 1935
(commonly known as the Historic Sites, Buildings, and Antiquities Act;
16 U.S.C. 461 et seq.).
(b) Cooperative Agreements.--
(1) Authorized.--The Secretary of the Interior may consult
and enter into cooperative agreements with interested entities
and individuals to provide for the preservation, development,
interpretation, and use of the historical park.
(2) Conditions.--Any payment made by the Secretary pursuant
to such a cooperative agreement shall be subject to an
agreement that conversion, use, or disposal of the project
assisted under the cooperative agreement for purposes contrary
to the purposes of the historical park, as determined by the
Secretary, shall result in a right of the United States to
reimbursement of all funds made available to such project or
the proportion of the increased value of the project
attributable to such finds as determined at the time of such
conversion, use, or disposal, whichever is greater.
(c) Acquisition of Real Property.--Subject to sections 4 and 5, the
Secretary of the Interior may acquire, within the boundaries of the
historical park, real property with appropriated or donated funds, by
donation, or by exchange for inclusion in the historical park.
[EX A]: Directs the Secretary of Defense to transfer, without reimbursement, to the administrative jurisdiction of the Secretary of the Interior certain archaeological sites (including improvements) located at the former base, including an additional parcel of real property for the development of visitor, administrative, museum, curatorial, and maintenance facilities.
Authorizes the Secretary of the Interior to: (1) acquire for inclusion in the historical park, by donation or exchange, the archaeological site known as the Chickasawba Mound, which was placed on the National Register of Historic Places in 1984; and (2) enter into cooperative agreements with interested entities and individuals to provide for the preservation, development, interpretation, and use of the park.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''American Research and
Competitiveness Act of 2015''.

SEC. 2. RESEARCH CREDIT SIMPLIFIED AND MADE PERMANENT.

(a) In General.--Section 41(a) of the Internal Revenue Code of 1986
is amended to read as follows:
''(a) In General.--For purposes of section 38, the research credit
determined under this section for the taxable year shall be an amount
equal to the sum of--
''(1) 20 percent of so much of the qualified research
expenses for the taxable year as exceeds 50 percent of the
average qualified research expenses for the 3 taxable years
preceding the taxable year for which the credit is being
determined,
''(2) 20 percent of so much of the basic research payments
for the taxable year as exceeds 50 percent of the average basic
research payments for the 3 taxable years preceding the taxable
year for which the credit is being determined, plus
''(3) 20 percent of the amounts paid or incurred by the
taxpayer in carrying on any trade or business of the taxpayer
during the taxable year (including as contributions) to an
energy research consortium for energy research.''.
(b) Repeal of Termination.--Section 41 of such Code is amended by
striking subsection (h).
(c) Credit Allowed Against Alternative Minimum Tax in Case of
Eligible Small Business.--Section 38(c)(4)(B) of such Code is amended
by redesignating clauses (ii) through (ix) as clauses (iii) through
(x), respectively, and by inserting after clause (i) the following new
clause:
''(ii) the credit determined under section
41 for the taxable year with respect to an
eligible small business (as defined in
paragraph (5)(C), after application of rules
similar to the rules of paragraph (5)(D)),''.
(d) Conforming Amendments.--
(1) Section 41(c) of such Code is amended to read as
follows:
''(c) Determination of Average Research Expenses for Prior Years.--
''(1) Special rule in case of no qualified research
expenditures in any of 3 preceding taxable years.--In any case
in which the taxpayer has no qualified research expenses in any
one of the 3 taxable years preceding the taxable year for which
the credit is being determined, the amount determined under
subsection (a)(1) for such taxable year shall be equal to 10
percent of the qualified research expenses for the taxable
year.
''(2) Consistent treatment of expenses.--
''(A) In general.--Notwithstanding whether the
period for filing a claim for credit or refund has
expired for any taxable year taken into account in
determining the average qualified research expenses, or
average basic research payments, taken into account
under subsection (a), the qualified research expenses
and basic research payments taken into account in
determining such averages shall be determined on a
basis consistent with the determination of qualified
research expenses and basic research payments,
respectively, for the credit year.
''(B) Prevention of distortions.--The Secretary may
prescribe regulations to prevent distortions in
calculating a taxpayer's qualified research expenses or
basic research payments caused by a change in
accounting methods used by such taxpayer between the
current year and a year taken into account in
determining the average qualified research expenses or
average basic research payments taken into account
under subsection (a).''.
(2) Section 41(e) of such Code is amended--
(A) by striking all that precedes paragraph (6) and
inserting the following:
''(e) Basic Research Payments.--For purposes of this section--
''(1) In general.--The term 'basic research payment' means,
with respect to any taxable year, any amount paid in cash
during such taxable year by a corporation to any qualified
organization for basic research but only if--
''(A) such payment is pursuant to a written
agreement between such corporation and such qualified
organization, and
''(B) such basic research is to be performed by
such qualified organization.
''(2) Exception to requirement that research be performed
by the organization.--In the case of a qualified organization
described in subparagraph (C) or (D) of paragraph (3),
subparagraph (B) of paragraph (1) shall not apply.'',
(B) by redesignating paragraphs (6) and (7) as
paragraphs (3) and (4), respectively, and
(C) in paragraph (4), as so redesignated, by
striking subparagraphs (B) and (C) and by redesignating
subparagraphs (D) and (E) as subparagraphs (B) and (C),
respectively.
(3) Section 41(f)(3) of such Code is amended--
(A)(i) by striking '', and the gross receipts'' in
subparagraph (A)(i) and all that follows through
''determined under clause (iii)'',
(ii) by striking clause (iii) of subparagraph (A)
and redesignating clauses (iv), (v), and (vi), thereof,
as clauses (iii), (iv), and (v), respectively,
(iii) by striking ''and (iv)'' each place it
appears in subparagraph (A)(iv) (as so redesignated)
and inserting ''and (iii)'',
(iv) by striking subclause (IV) of subparagraph
(A)(iv) (as so redesignated), by striking '', and'' at
the end of subparagraph (A)(iv)(III) (as so
redesignated) and inserting a period, and by adding
''and'' at the end of subparagraph (A)(iv)(II) (as so
redesignated),
(v) by striking ''(A)(vi)'' in subparagraph (B) and
inserting ''(A)(v)'',
(vi) by striking ''(A)(iv)(II)'' in subparagraph
(B)(i)(II) and inserting ''(A)(iii)(II)'',
(B) by striking '', and the gross receipts of the
predecessor,'' in subparagraph (A)(iv)(II) (as so
redesignated),
(C) by striking '', and the gross receipts of,'' in
subparagraph (B),
(D) by striking '', or gross receipts of,'' in
subparagraph (B)(i)(I), and
(E) by striking subparagraph (C) and inserting the
following new subparagraph:
''(C) Adjustments for basic research payments.--In
the case of basic research payments, rules similar to
the rules of subparagraph (A) and (B) shall apply.''.
(4) Section 41(f)(4) of such Code is amended by striking
''and gross receipts'' and inserting ''and basic research
payments''.
(5) Section 45C(b)(1) of such Code is amended by striking
subparagraph (D).
(6) Section 45C(c)(2) of such Code is amended--
(A) by striking ''base period research expenses''
and inserting ''average qualified research expenses'',
and
(B) by striking ''base period research expenses''
in the heading and inserting ''average qualified
research expenses''.
(7) Section 280C(c) of such Code is amended--
(A) by striking ''basic research expenses (as
defined in section 41(e)(2))'' in paragraph (1) and
inserting ''basic research payments (as defined in
section 41(e)(1))'', and
(B) by striking ''basic research expenses'' in
paragraph (2)(B) and inserting ''basic research
payments''.
(e) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after December 31, 2014.
(2) Subsection (b).--The amendment made by subsection (b)
shall apply to amounts paid or incurred after December 31,
2014.

SEC. 3. BUDGETARY EFFECTS.

The budgetary effects of this Act shall not be entered on either
PAYGO scorecard maintained pursuant to section 4(d) of the Statutory
Pay-As-You-Go Act of 2010.

Passed the House of Representatives May 20, 2015.

Attest:

KAREN L. HAAS,

Clerk.
[EX A]:
American Research and Competitiveness Act of 2015 (Sec. 2) This bill revises and makes permanent after 2014 the research tax credit. The rate of such credit is modified to equal the sum of 20% of so much of the qualified research expenses for the taxable year as exceeds 50% of the average qualified research expenses for the three preceding taxable years, 20% of so much of the basic research payments for the taxable year as exceeds 50% of the average basic research payments for the three preceding taxable years, plus 20% of amounts paid by a business taxpayer to an energy research consortium for energy research. If a taxpayer has no qualified research expenses in any of the three preceding taxable years, the rate of the tax credit is reduced to 10% of current research expenses. The bill also provides that in the case of an eligible small business (i.e., a corporation whose stock is not publicly traded, a partnership, or a sole proprietorship with annual gross receipts not exceeding $50 million in a three-year period), the research credit may offset alternative minimum tax liability. (Sec. 3) The bill prohibits the entry of the budgetary effects of this Act on either PAYCO scorecard under the Statutory Pay-As-You-Go Act of 2010.