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[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Independent Contractor Tax
Simplification Act of 1995''.

SEC. 2. FINDINGS.

The Congress finds that:
(1) Simplifying the tax rules with respect to independent
contractors was the top vote-getter at the 1995 White House
Conference on Small Business. Conference delegates recommended
that Congress ''should recognize the legitimacy of an
independent contractor''. The Conference found that the current
common law is ''too subjective'' and called upon the Congress
to establish ''realistic and consistent guidelines''.
(2) It is in the best interests of taxpayers and the
Federal Government to have fair and objective rules for
determining who is an employee and who is an independent
contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

(a) In General.--Chapter 25 of the Internal Revenue Code of 1986
(general provisions relating to employment taxes) is amended by adding
after section 3510 the following new section:

''SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

''(a) General Rule.--For purposes of this subtitle, and
notwithstanding any provision of this subtitle to the contrary, if the
requirements of subsections (b), (c), and (d) are met with respect to
any service performed by any individual, then with respect to such
service--
''(1) the service provider shall not be treated as an
employee,
''(2) the service recipient shall not be treated as an
employer, and
''(3) the payor shall not be treated as an employer.
''(b) Service Provider Requirements With Regard to Service
Recipient.--For the purposes of subsection (a), the requirements of
this subsection are met if the service provider, in connection with
performing the service--
''(1) has a significant investment in assets and/or
training,
''(2) incurs significant unreimbursed expenses,
''(3) agrees to perform the service for a particular amount
of time or to complete a specific result and is liable for
damages for early termination without cause,
''(4) is paid primarily on a commissioned basis, or
''(5) purchases products for resale.
''(c) Additional Service Provider Requirements With Regard to
Others.--For the purposes of subsection (a), the requirements of this
subsection are met if--
''(1) the service provider--
''(A) has a principal place of business,
''(B) does not primarily provide the service in the
service recipient's place of business, or
''(C) pays a fair market rent for use of the
service recipient's place of business; or
''(2) the service provider--
''(A) is not required to perform service
exclusively for the service recipient, and
''(B) in the year involved, or in the preceding or
subsequent year--
''(i) has performed a significant amount of
service for other persons,
''(ii) has offered to perform service for
other persons through--
''(I) advertising,
''(II) individual written or oral
solicitations,
''(III) listing with registries,
agencies, brokers, and other persons in
the business of providing referrals to
other service recipients, or
''(IV) other similar activities, or
''(iii) provides service under a business
name which is registered with (or for which a
license has been obtained from) a State, a
political subdivision of a State, or any agency
or instrumentality of 1 or more States or
political subdivisions.
''(d) Written Document Requirements.--For purposes of subsection
(a), the requirements of this subsection are met if the services
performed by the individual are performed pursuant to a written
contract between such individual and the person for whom the services
are performed, or the payor, and such contract provides that the
individual will not be treated as an employee with respect to such
services for purposes of this subtitle.
''(e) Special Rules.--For purposes of this section--
''(1) If for any taxable year any service recipient or
payor fails to meet the applicable reporting requirements of
sections 6041(a), 6041A(a), or 6051 with respect to a service
provider, then, unless such failure is due to reasonable cause
and not willful neglect, this section shall not apply in
determining whether such service provider shall not be treated
as an employee of such service recipient or payor for such
year.
''(2) If the service provider is performing services
through an entity owned in whole or in part by such service
provider, then the references to 'service provider' in
subsections (b) through (d) may include such entity, provided
that the written contract referred to in paragraph (1) of
subsection (d) may be with either the service provider or such
entity and need not be with both.
''(f) Definitions.--For the purposes of this section--
''(1) Service provider.--The term 'service provider' means
any individual who performs service for another person.
''(2) Service recipient.--Except as provided in paragraph
(5), the term 'service recipient' means the person for whom the
service provider performs such service.
''(3) Payor.--Except as provided in paragraph (5), the term
'payor' means the person who pays the service provider for the
performance of such service in the event that the service
recipients do not pay the service provider.
''(4) In connection with performing the service.--The term
'in connection with performing the service' means in connection
or related to--
''(A) the actual service performed by the service
provider for the service recipients or for other
persons for whom the service provider has performed
similar service, or
''(B) the operation of the service provider's trade
or business.
''(5) Exceptions.--The terms 'service recipient' and
'payor' do not include any entity which is owned in whole or in
part by the service provider.''
(b) Clerical Amendment.--The table of sections for chapter 25 of
such Code is amended by adding at the end the following new item:

''Sec. 3511. Standards for determining
whether individuals are not
employees.''
(c) Effective Date.--The amendments made by this Act shall apply to
services performed after December 31, 1995.
[A]: Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if: (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.

[Q]: SECTION 1. FIREFIGHTER ASSISTANCE.

The first section 33 of the Federal Fire Prevention and Control Act
of 1974 (15 U.S.C. 2229) is amended to read as follows:

''SEC. 33. FIREFIGHTER ASSISTANCE.

''(a) Definition of Firefighting Personnel.--In this section, the
term 'firefighting personnel' means individuals, including volunteers,
who are firefighters, officers of fire departments, or emergency
medical service personnel of fire departments.
''(b) Assistance Program.--
''(1) Authority.--In accordance with this section, the
Administrator may--
''(A) make grants on a competitive basis directly
to fire departments of a State, in consultation with
the chief executive of the State, for the purpose of
protecting the health and safety of the public,
firefighting personnel, and property against fire and
fire-related hazards; and
''(B) provide assistance for fire prevention
programs in accordance with paragraph (4).
''(2) Office for administration of assistance.--
''(A) Establishment.--Before providing assistance
under paragraph (1), the Administrator shall establish
an office in the Administration to administer the
assistance under this section.
''(B) Included duties.--The duties of the office
shall include the following:
''(i) Recipient selection criteria.--To
establish specific criteria for the selection
of recipients of the assistance under this
section, including a requirement for peer
review of the selection process.
''(ii) Grant-writing assistance.--To
provide grant-writing assistance to applicants.
''(3) Use of fire department grant funds.--The
Administrator may make a grant under paragraph (1)(A) only if
the applicant for the grant agrees to use the grant funds for
one or more of the following purposes:
''(A) To hire additional firefighting personnel.
''(B) To train firefighting personnel in
firefighting, emergency response (including response to
a terrorism incident or use of a weapon of mass
destruction), arson prevention and detection, or the
handling of hazardous materials, or to train
firefighting personnel to provide any of the training
described in this subparagraph.
''(C) To fund the creation of rapid intervention
teams to protect firefighting personnel at the scenes
of fires and other emergencies.
''(D) To certify fire inspectors.
''(E) To establish wellness and fitness programs
for firefighting personnel to ensure that the
firefighting personnel can carry out their duties.
''(F) To fund emergency medical services provided
by fire departments.
''(G) To acquire additional firefighting vehicles,
including fire trucks.
''(H) To acquire additional firefighting equipment,
including equipment for communications, monitoring, and
response to a terrorism incident or use of a weapon of
mass destruction.
''(I) To acquire personal protective equipment
required for firefighting personnel by the Occupational
Safety and Health Administration, and other personal
protective equipment for firefighting personnel,
including protective equipment to respond to a
terrorism incident or the use of a weapon of mass
destruction.
''(J) To modify fire stations, fire training
facilities, and other facilities to protect the health
and safety of firefighting personnel.
''(K) To enforce fire codes.
''(L) To fund fire prevention programs.
''(M) To educate the public about arson prevention
and detection.
''(N) To provide incentives for the recruitment and
retention of volunteer firefighting personnel for
volunteer firefighting departments and other
firefighting departments that utilize volunteers,
including funding to enable training described in
subparagraph (B).
''(4) Fire prevention programs.--
''(A) In general.--For each fiscal year, the
Administrator shall use not less than 5 percent of the
funds made available under subsection (e)--
''(i) to make grants to fire departments
for the purpose described in paragraph (3)(L);
and
''(ii) to make grants to, or enter into
contracts or cooperative agreements with,
national, State, local, or community
organizations that are recognized for their
experience and expertise with respect to fire
prevention or fire safety programs and
activities, for the purpose of carrying out
fire prevention programs.
''(B) Priority.--In selecting organizations
described in subparagraph (A)(ii) to receive assistance
under this paragraph, the Administrator shall give
priority to organizations that focus on prevention of
injuries to children from fire.
''(5) Application.--The Administrator may provide
assistance to a fire department or organization under this
subsection only if the fire department or organization seeking
the assistance submits to the Administrator an application that
meets the following requirements:
''(A) Form.--The application shall be in such form
as the Administrator may require.
''(B) Information.--The application shall include
the following information:
''(i) Financial need.--Information that
demonstrates the financial need of the
applicant for the assistance for which applied.
In allocating funds under this section, the
Administrator shall not discriminate against an
applicant whose funding jurisdiction places a
high budget priority on fire department needs.
''(ii) Cost-benefit analysis.--An analysis
of the costs and benefits, with respect to
public safety, of the use of the assistance.
''(iii) Reporting systems data.--An
agreement to provide information to the
national fire incident reporting system for the
period covered by the assistance.
''(iv) Other information.--Any other
information that the Administrator may require.
''(6) Non-federal contribution.--
''(A) In general.--Subject to subparagraph (B), the
Administrator may provide assistance under this
subsection only if the applicant for the assistance
agrees to provide 30 percent of the cost of the
purposes for which the assistance is sought under this
subsection in non-Federal funds for any fiscal year.
''(B) Requirement for small community
organizations.--In the case of an applicant whose
personnel serve jurisdictions of 50,000 or fewer
residents, the required non-Federal contribution under subparagraph (A)
shall be 10 percent.
''(7) Maintenance of expenditures.--The Administrator may
provide assistance under this subsection only if the applicant
for the assistance agrees to maintain in the fiscal year for
which the assistance will be received the applicant's aggregate
expenditures for the uses described in paragraph (3) or (4) at
or above the average level of such expenditures in the two
fiscal years preceding the fiscal year for which the assistance
will be received.
''(8) Report to the administrator.--The Administrator may
provide assistance under this subsection only if the applicant
for the assistance agrees to submit to the Administrator a
report, including a description of how the assistance was used,
with respect to each fiscal year for which the assistance was
received.
''(9) Variety of fire department grant recipients.--The
Administrator shall ensure that grants under paragraph (1)(A)
for a fiscal year are made to a variety of fire departments,
including, to the extent that there are eligible applicants--
''(A) career, volunteer, and combination fire
departments;
''(B) fire departments located in communities of
varying sizes; and
''(C) fire departments located in urban, suburban,
and rural communities.
''(10) Grant limitations.--
''(A) Recipient limitation.--A grant recipient
under this section may not receive more than $750,000
under this section for any fiscal year.
''(B) Limitation on expenditures for firefighting
vehicles.--Not more than 25 percent of the funds
appropriated to provide grants under this section for a
fiscal year may be used to assist grant recipients to
purchase vehicles, as authorized by paragraph (3)(G).
''(11) Reservation of grant funds for volunteer
departments.--In making grants to firefighting departments, the
Administrator shall ensure that those firefighting departments
that have either all-volunteer forces of firefighting personnel
or combined forces of volunteer and career firefighting
personnel collectively receive at least a proportion of the
total grant funding that equals the proportion of the United
States population that those firefighting departments protect.
''(c) Audits.--A recipient of a grant under this section shall be
subject to audits to ensure that the grant proceeds are expended for
the intended purposes and that the grant recipient complies with the
requirements of paragraphs (6) and (7) of subsection (b).
''(d) State Defined.--In this section, the term 'State' includes
the District of Columbia and the Commonwealth of Puerto Rico.
''(e) Authorization of Appropriations.--
''(1) In general.--There are authorized to be appropriated
to the Administrator $900,000,000 for each of the fiscal years
2002 through 2004 for the purposes of this section.
''(2) Administrative expenses.--Of the funds appropriated
pursuant to paragraph (1) for a fiscal year, the Administrator
may use not more than five percent of the funds to cover
salaries and expenses and other administrative costs incurred
by the Administrator to operate the office established under
subsection (b)(2) and make grants and provide assistance under
this section.''.

SEC. 2. TECHNICAL AMENDMENTS.

The second section 33 of the Federal Fire Prevention and Control
Act of 1974 (15 U.S.C. 2230) and section 34 of that Act (15 U.S.C.
2231) are redesignated as sections 34 and 35, respectively.
[A]: Amends the Federal Fire Prevention and Control Act of 1974 with respect to competitive grants to fire departments by the Federal Emergency Management Agency's (FEMA's) U.S. Fire Administration. Adds protection of property to the list of grant purposes.Requires the grant administration office to require peer review of the grant recipient selection process.Adds funding for training as a volunteer recruitment and retention incentive among the proper uses of grant funds.

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Pine Springs Land Exchange Act''.

SEC. 2. LAND EXCHANGE, LINCOLN NATIONAL FOREST, NEW MEXICO.

(a) Definitions.--In this section:
(1) Federal land.--The term ''Federal land'' means the
three parcels of land, and any improvements thereon, comprising
approximately 80 acres in the Lincoln National Forest, New
Mexico, as depicted on the map entitled ''Pine Springs Land
Exchange'' and dated May 25, 2004, and more particularly
described as S1/2SE1/4NW1/4, SW1/4SW1/4, W1/2E1/2NW1/4SW1/4,
and E1/2W1/2NW1/4SW1/4 of section 32 of township 17 south,
range 13 east, New Mexico Principal Meridian.
(2) Non-federal land.--The term ''non-Federal land'' means
the parcel of land owned by Lubbock Christian University
comprising approximately 80 acres, as depicted on the map
referred to in paragraph (1) and more particularly described as
N1/2NW1/4 of section 24 of township 17 south, range 12 east,
New Mexico Principal Meridian.
(b) Land Exchange Required.--
(1) Exchange.--In exchange for the conveyance of the non-
Federal land by Lubbock Christian University, the Secretary of
Agriculture shall convey to Lubbock Christian University, by
quit-claim deed, all right, title, and interest of the United
States in and to the Federal land. The conveyance of the
Federal land shall be subject to valid existing rights and such
additional terms and conditions as the Secretary considers
appropriate to protect the interests of the United States. To
the extent practicable, and subject to paragraph (2), the
Secretary shall complete the land exchange not later than one
year after the date of the enactment of this Act.
(2) Acceptable title.--Title to the non-Federal land shall
conform with the title approval standards of the Attorney
General applicable to Federal land acquisitions and shall
otherwise be acceptable to the Secretary.
(3) Costs of implementing the exchange.--The costs of
implementing the land exchange shall be shared equally by the
Secretary and Lubbock Christian University.
(c) Treatment of Map and Legal Descriptions.--The Secretary and
Lubbock Christian University may correct any minor error in the map
referred to in subsection (a)(1) or the legal descriptions of the
Federal land and non-Federal land. In the event of a discrepancy
between the map and legal descriptions, the map shall prevail unless
the Secretary and Lubbock Christian University otherwise agree. The map
shall be on file and available for inspection in the Office of the
Chief of the Forest Service and the Office of the Supervisor of Lincoln
National Forest.
(d) Equal Value Exchanges.--The fair market values of the Federal
land and non-Federal land exchanged under subsection (b) shall be equal
or, if they are not equal, shall be equalized in the manner provided in
section 206 of the Federal Land Policy Management Act of 1976 (43
U.S.C. 1716). The fair market value of the land shall be determined by
appraisals acceptable to the Secretary and Lubbock Christian
University. The appraisals shall be performed in conformance with
subsection (d) of such section and the Uniform Appraisal Standards for
Federal Land Acquisitions.
(e) Revocation and Withdrawal.--
(1) Revocation of orders.--Any public orders withdrawing
any of the Federal land from appropriation or disposal under
the public land laws are revoked to the extent necessary to
permit disposal of the Federal land.
(2) Withdrawal of federal land.--Subject to valid existing
rights, pending the completion of the land exchange, the
Federal land is withdrawn from all forms of location, entry and
patent under the public land laws, including the mining and
mineral leasing laws and the Geothermal Steam Act of 1970 (30
U.S.C. 1001 et seq.).
(f) Administration of Land Acquired by United States.--
(1) Boundary adjustment.--Upon acceptance of title by the
Secretary of the non-Federal land, the acquired land shall
become part of the Lincoln National Forest, and the boundaries
of the Lincoln National Forest shall be adjusted to include the
land. For purposes of section 7 of the Land and Water
Conservation Fund Act of 1965 (16 U.S.C. 460l-9), the
boundaries of the Lincoln National Forest, as adjusted pursuant
to this paragraph, shall be considered to be boundaries of the
Lincoln National Forest as of January 1, 1965.
(2) Management.--The Secretary shall manage the acquired
land in accordance with the Act of March 1, 1911 (commonly
known as the Weeks Act; 16 U.S.C. 480, 500, 513-519, 521, 552,
563), and in accordance with the other laws and regulations
applicable to National Forest System lands.
(g) Relation to Other Laws.--Subchapters II and III of chapter 5 of
title 40, United States Code, and the Agriculture Property Management
Regulations shall not apply to any action taken pursuant to this
section.

Passed the House of Representatives September 22, 2004.

Attest:

JEFF TRANDAHL,

Clerk.
[A]:
Pine Springs Land Exchange Act - Directs the Secretary of Agriculture to convey to Lubbock Christian University by quitclaim deed all right of the United States to specified Federal lands in the Lincoln National Forest, New Mexico, in exchange for the conveyance of certain non-Federal land owned by the University.

Requires that: (1) title to the non-Federal land conform with the title approval standards of the Attorney General applicable to Federal land acquisitions and be otherwise acceptable to the Secretary; and (2) the costs of implementing the exchange be shared equally by the Secretary and the University.

Sets forth provisions regarding: (1) the correction of minor errors in the map and legal descriptions; (2) equalization of values; (3) revocation and withdrawal of Federal land; and (4) administration of land acquired by the United States.