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Q: SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

(a) Allowance of Credit.--Subpart A of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable
credits) is amended by inserting after section 25D the following new
section:

''SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

''(a) Allowance of Credit.--In the case of an individual who
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section,
there shall be allowed to the taxpayer as a credit against the tax
imposed by this chapter for the taxable year an amount equal to 10
percent of the purchase price of the residence.
''(b) Limitations.--
''(1) Dollar limitation.--The credit allowed under
subsection (a) shall not exceed $10,000.
''(2) Denial of credit for residences acquired with
nonconforming loans.--No credit shall be allowed under
subsection (a) with respect to the purchase of any residence if
the aggregate acquisition indebtedness (as defined in section
163(h)(3)(B)) with respect to such residence exceeds the
limitation on the maximum original principal obligation of a
mortgage that may be purchased by the Federal Home Loan
Mortgage Corporation (as such limitation is in effect at the
time of such purchase).
''(3) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
''(B) the sum of the credits allowable under this
subpart (other than this section) for the taxable year.
''(4) One-time only.--
''(A) In general.--If a credit is allowed under
this section in the case of any individual (and such
individual's spouse, if married) with respect to the
purchase of any principal residence, no credit shall be
allowed under this section in any taxable year with
respect to the purchase of any other principal
residence by such individual or a spouse of such
individual.
''(B) Joint purchase.--In the case of a purchase of
a principal residence by 2 or more unmarried
individuals or by 2 married individuals filing
separately, no credit shall be allowed under this
section if a credit under this section has been allowed
to any of such individuals in any taxable year with
respect to the purchase of any other principal
residence.
''(c) Carryforward of Unused Credit.--
''(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection
(a) for such succeeding taxable year.
''(2) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(3) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
''(3) Limitation.--No credit may be carried forward under
this subsection to any taxable year following the first taxable
year after the taxable year in which the credit arose.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Allocation of dollar limit.--
''(A) Married individuals filing separately.--In
the case of a married individual filing a separate
return, subsection (b)(1) shall be applied by
substituting '$5,000' for '$10,000'.
''(B) Other individuals.--If two or more
individuals who are not married purchase a principal
residence, the amount of the credit allowed under
subsection (a) shall be allocated among such
individuals in such manner as the Secretary may
prescribe, except that the total amount of the credits
allowed to all such individuals shall not exceed
$10,000.
''(2) Principal residence.--The term 'principal residence'
has the same meaning as when used in section 121.
''(3) Purchase.--
''(A) In general.--The term 'purchase' means any
acquisition, but only if--
''(i) the property is not acquired from a
person related to the person acquiring it, and
''(ii) the basis of the property in the
hands of the person acquiring it is not
determined--
''(I) in whole or in part by
reference to the adjusted basis of such
property in the hands of the person
from whom acquired, or
''(II) under section 1014(a)
(relating to property acquired from a
decedent).
''(B) Construction.--A residence which is
constructed by the taxpayer shall be treated as
purchased by the taxpayer on the date the taxpayer
first occupies such residence.
''(4) Purchase price.--The term 'purchase price' means the
adjusted basis of the principal residence on the date such
residence is purchased.
''(5) Related persons.--A person shall be treated as
related to another person if the relationship between such
persons would result in the disallowance of losses under
section 267 or 707(b) (but, in applying section 267(b) and (c)
for purposes of this section, paragraph (4) of section 267(c)
shall be treated as providing that the family of an individual
shall include only his spouse, ancestors, and lineal
descendants).
''(e) Exceptions.--No credit under subsection (a) shall be allowed
to any taxpayer for any taxable year with respect to the purchase of a
residence if--
''(1) a credit under section 1400C (relating to first-time
homebuyer in the District of Columbia) is allowable to the
taxpayer (or the taxpayer's spouse) for such taxable year or
any prior taxable year,
''(2) the taxpayer is a nonresident alien, or
''(3) the taxpayer disposes of such residence (or such
residence ceases to be the principal residence of the taxpayer
(and, if married, the taxpayer's spouse)) before the close of
such taxable year.
''(f) Reporting Requirement.--Rules similar to the rules of section
1400C(f) (as so in effect) shall apply.
''(g) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section with respect to the purchase of any
residence, the basis of such residence shall be reduced by the amount
of the credit so allowed.
''(h) Application.--This section shall not apply to any taxable
year beginning after December 31, 2009.''.
(b) Conforming Amendments.--
(1) Section 23(c)(1) of such Code is amended by striking
''25D and 1400C'' and inserting ''25D, 25E, and 1400C''.
(2) Section 25D(c)(2) of such Code is amended by striking
''and 25B'' and inserting ''25B, and 25E''.
(3) Section 1400C(d)(1) of such Code is amended by striking
''section 25D'' and inserting ''sections 25D and 25E''.
(c) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Credit for certain home purchases.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to residences purchased after the date of the
enactment of this Act in taxable years ending after such date.

A: Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Intelligence Authorization Act for
Fiscal Year 2015''.

TITLE I--INTELLIGENCE ACTIVITIES

SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

Funds are hereby authorized to be appropriated for fiscal year 2015
for the conduct of the intelligence and intelligence-related activities
of the following elements of the United States Government:
(1) The Office of the Director of National Intelligence.
(2) The Central Intelligence Agency.
(3) The Department of Defense.
(4) The Defense Intelligence Agency.
(5) The National Security Agency.
(6) The Department of the Army, the Department of the Navy,
and the Department of the Air Force.
(7) The Coast Guard.
(8) The Department of State.
(9) The Department of the Treasury.
(10) The Department of Energy.
(11) The Department of Justice.
(12) The Federal Bureau of Investigation.
(13) The Drug Enforcement Administration.
(14) The National Reconnaissance Office.
(15) The National Geospatial-Intelligence Agency.
(16) The Department of Homeland Security.

SEC. 102. CLASSIFIED SCHEDULE OF AUTHORIZATIONS.

(a) Specifications of Amounts and Personnel Levels.--The amounts
authorized to be appropriated under section 101 and, subject to section
103, the authorized personnel ceilings as of September 30, 2015, for
the conduct of the intelligence activities of the elements listed in
paragraphs (1) through (16) of section 101, are those specified in the
classified Schedule of Authorizations prepared to accompany the bill
H.R. __ of the One Hundred Thirteenth Congress.
(b) Availability of Classified Schedule of Authorizations.--
(1) Availability.--The classified Schedule of
Authorizations referred to in subsection (a) shall be made
available to the Committee on Appropriations of the Senate, the
Committee on Appropriations of the House of Representatives,
and to the President.
(2) Distribution by the president.--Subject to paragraph
(3), the President shall provide for suitable distribution of
the classified Schedule of Authorizations, or of appropriate
portions of the Schedule, within the executive branch.
(3) Limits on disclosure.--The President shall not publicly
disclose the classified Schedule of Authorizations or any
portion of such Schedule except--
(A) as provided in section 601(a) of the
Implementing Recommendations of the 9/11 Commission Act
of 2007 (50 U.S.C. 3306(a));
(B) to the extent necessary to implement the
budget; or
(C) as otherwise required by law.

SEC. 103. PERSONNEL CEILING ADJUSTMENTS.

(a) Authority for Increases.--With the approval of the Director of
the Office of Management and Budget, the Director of National
Intelligence may authorize employment of civilian personnel in excess
of the number of positions authorized for fiscal year 2015 by the
classified Schedule of Authorizations referred to in section 102(a) if
the Director of National Intelligence determines that such action is
necessary to the performance of important intelligence functions,
except that the number of personnel employed in excess of the number
authorized under such section may not, for any element of the
intelligence community, exceed 3 percent of the number of civilian
personnel authorized under such Schedule for such element.
(b) Treatment of Certain Personnel.--The Director of National
Intelligence shall establish guidelines that govern, for each element
of the intelligence community, the treatment under the personnel levels
authorized under section 102(a), including any exemption from such
personnel levels, of employment or assignment in--
(1) a student program, trainee program, or similar program;
(2) a reserve corps or as a reemployed annuitant; or
(3) details, joint duty, or long-term, full-time training.
(c) Notice to Congressional Intelligence Committees.--The Director
of National Intelligence shall notify the congressional intelligence
committees in writing at least 15 days prior to each exercise of an
authority described in subsection (a).

SEC. 104. INTELLIGENCE COMMUNITY MANAGEMENT ACCOUNT.

(a) Authorization of Appropriations.--There is authorized to be
appropriated for the Intelligence Community Management Account of the
Director of National Intelligence for fiscal year 2015 the sum of
$__________. Within such amount, funds identified in the classified
Schedule of Authorizations referred to in section 102(a) for advanced
research and development shall remain available until September 30,
2016.
(b) Authorized Personnel Levels.--The elements within the
Intelligence Community Management Account of the Director of National
Intelligence are authorized __ positions as of September 30, 2015.
Personnel serving in such elements may be permanent employees of the
Office of the Director of National Intelligence or personnel detailed
from other elements of the United States Government.
(c) Classified Authorizations.--
(1) Authorization of appropriations.--In addition to
amounts authorized to be appropriated for the Intelligence
Community Management Account by subsection (a), there are
authorized to be appropriated for the Community Management
Account for fiscal year 2015 such additional amounts as are
specified in the classified Schedule of Authorizations referred
to in section 102(a). Such additional amounts for advanced
research and development shall remain available until September
30, 2016.
(2) Authorization of personnel.--In addition to the
personnel authorized by subsection (b) for elements of the
Intelligence Community Management Account as of September 30,
2015, there are authorized such additional personnel for the
Community Management Account as of that date as are specified
in the classified Schedule of Authorizations referred to in
section 102(a).

TITLE II--CENTRAL INTELLIGENCE AGENCY RETIREMENT AND DISABILITY SYSTEM

SEC. 201. AUTHORIZATION OF APPROPRIATIONS.

There is authorized to be appropriated for the Central Intelligence
Agency Retirement and Disability Fund for fiscal year 2015 the sum of
$__________.

TITLE III--GENERAL PROVISIONS

SEC. 301. INCREASE IN EMPLOYEE COMPENSATION AND BENEFITS AUTHORIZED BY
LAW.

Appropriations authorized by this Act for salary, pay, retirement,
and other benefits for Federal employees may be increased by such
additional or supplemental amounts as may be necessary for increases in
such compensation or benefits authorized by law.

SEC. 302. RESTRICTION ON CONDUCT OF INTELLIGENCE ACTIVITIES.

The authorization of appropriations by this Act shall not be deemed
to constitute authority for the conduct of any intelligence activity
which is not otherwise authorized by the Constitution or the laws of
the United States.

A: Intelligence Authorization Act for Fiscal Year 2015 - Authorizes FY2015 appropriations for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence (DNI); (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy (DOE), and Justice (DOJ); (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security (DHS). Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2015, for such activities are those in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the DNI, with the approval of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2015 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Requires the DNI to establish guidelines to govern the treatment under such authorized personnel levels of employment or assignment in: (1) a student or trainee program; (2) a reserve corps or as a reemployed annuitant; or (3) details, joint duty, or long term, full-time training. Authorizes appropriations for the Intelligence Community Management Account for FY2015, as well as for personnel positions for elements within such Account. Authorizes appropriations for FY2015 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''13th Regional Corporation Land
Entitlement Act''.

SEC. 2. FINDINGS AND PURPOSE.

(a) Findings.--Congress finds that authorizing a land entitlement
for the 13th Regional Corporation would provide an equitable land
entitlement for that Corporation.
(b) Purpose.--The purpose of this Act is to provide an equitable
distribution of land for the shareholders of the 13th Regional
Corporation.

SEC. 3. LAND ENTITLEMENT.

The Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.) is
amended by adding at the end the following new section:

''SEC. 43. THE 13TH REGIONAL CORPORATION LAND ENTITLEMENT.

''(a) Entitlement.--Not later than 7 years after the date of the
enactment of the 13th Regional Corporation Land Entitlement Act, the
13th Regional Corporation may select, subject to subsections (b) and
(c), not more than 1,453,388 acres from public lands which were
withdrawn by the Secretary for selection, or were otherwise available
for selection, but which were not selected by, or if selected not
conveyed to, the State of Alaska, another Regional Corporation, a
Village Corporation, or a Group Corporation. Any withdrawal eligible
for selection under this subsection which will expire prior to the end
of the seven-year selection period for the 13th Regional Corporation
shall be extended to the end of the selection period provided by this
subsection. Prior to making each selection, the 13th Regional
Corporation shall consult with and solicit the comments of the Regional
Corporation for the geographical region within which the selection is
located.
''(b) Approval.--No selection may be made within the geographical
region of any Regional Corporation under subsection (a) without the
prior written approval of such Regional Corporation. Approval may be
withheld or conditioned in the reasonable judgment of the Regional
Corporation, including without limitation because of interest by the
Regional Corporation in pursuing a land exchange involving the lands to
be selected, the potential for economic harm to the Regional
Corporation, its shareholders or Village Corporations or Group
Corporations within the geographical region, environmental
considerations, impacts on subsistence activities, the presence of
Native owned cabins or campsites on or near the lands to be selected,
the need for access to or across the lands to be selected for
transportation, pipelines or economic activities, or the availability
of sand and gravel or other minerals or substances valuable for
economic activity within the geographical region. Approval may not be
conditioned upon the payment of economic consideration by the 13th
Regional Corporation except to the extent of economic harm anticipated
in the reasonable judgment of the Regional Corporation to the Regional
Corporation, its shareholders or Village Corporations or Group
Corporations within the geographical region.
''(c) Conveyances; Limitations; Restrictions.--
''(1) Conveyances.--Subject to the limitations in
paragraphs (2) and (3), the Secretary shall convey to the 13th
Regional Corporation the surface and subsurface estate of no
more than 1,162,710 acres of the lands selected pursuant to
subsection (a).
''(2) Limitations on conveyances.--
''(A) Previously selected lands.--The 13th Regional
Corporation may select, but the Secretary shall not
convey, any of the following unless the State of Alaska
or any Regional Corporation, Village Corporation, or
Group Corporation which made or has the right to make a
selection has relinquished its selection or right to
make its selection:
''(i) Lands validly selected by, but not
yet conveyed to, the State of Alaska pursuant
to the Alaska Statehood Act or any other
provision of law.
''(ii) Lands validly selected by, but not
yet conveyed to, another Regional Corporation,
a Village Corporation, or a Group Corporation.
''(B) Conditions.--Any selections made by the 13th
Regional Corporation that are subject to such valid
selections shall be subordinate to those valid
selections. Selections are valid if they are on file
with the United States and have not been finally
adjudicated or all appeal rights from any final
adjudication have not lapsed or been exhausted, whether
or not such selections are in compliance with all
applicable standards, including without limitation time
restrictions. Valid selections also include selections
for land in excess of the amount of land to which the
selecting entity may be entitled.
''(C) Other limitations.--The 13th Regional
Corporation may not select, and the Secretary shall not
convey the following:
''(i) Any land without the approval of any
Native individual or Native owned or public
entity that owns a partial interest in that
land, which approval may be withheld with or
without reason or cause.
''(ii) Any land that the State of Alaska, a
Regional Corporation, a Village Corporation or
a Group Corporation could select or acquire
through the exercise of statutory or
contractual rights of selection or acquisition,
whether or not those rights have been exercised
or are subject to discretionary actions by
governmental entities, without the approval of
the State of Alaska, Regional Corporation,
Village Corporation or Group Corporation, which
approval may be withheld with or without reason
or cause.
''(iii) Any land within any area withdrawn
for selection pursuant to sections 11 or 14 of
this Act or otherwise withdrawn by the
Secretary for selection if a Village
Corporation or Regional Corporation has
unexercised selection rights or rights to
conveyance in that area without the approval of
the Village Corporation and Regional
Corporation, which approval may be withheld
with or without reason or cause.
''(3) Restrictions.--Selected lands which are eligible for
conveyance to the 13th Regional Corporation shall be conveyed
subject to valid existing rights, in the same manner and
subject to the same reservations and restrictions that are
applicable to lands selected by and conveyed to other Regional
Corporations pursuant to this Act. The lands conveyed to the
13th Regional Corporation shall, whenever practicable and
consistent with safety considerations, remain available for
subsistence uses. Additionally, until the lands conveyed to the
13th Regional Corporation are developed, as defined in section
907(d) of Public Law 96-487 (43 U.S.C. 1636(d)), they shall be
managed under policies consistent with the land management
policies applicable to any adjacent Native Corporation owned
lands.
''(d) Reserved Lands.--The 13th Regional Corporation may not
select, and the Secretary shall not convey, any of the following:
''(1) Lands within any conservation system unit as defined
in section 102 of the Alaska National Interest Lands
Conservation Act (16 U.S.C. 3101 et seq.).
''(2) Acquired lands.
''(3) Lands immediately surrounding any building, permanent
structure, or other development owned or controlled by the
United States, another unit of government, or any person,
including without limitation Native owned cabins or campsites
on public lands with or without the permission of the public
land owner.
''(4) Lands withdrawn or reserved for national defense
purposes.
''(5) Lands within the National Petroleum Reserve, Alaska.
''(6) Lands within the Tongass and Chugach National
Forests.
''(e) Right of First Refusal.--The 13th Regional Corporation shall
not transfer all or any portion of lands or interests therein that it
acquires pursuant to this section to a third party without first making
a written offer to sell that same land or interest therein to the
Regional Corporation for the geographical region within which the land
or interest therein is located at the amount (or its cash equivalent)
offered by the third party who desires to acquire the land or interest
therein. The following terms shall govern such transfers and offers:
''(1) The offer shall be made to the Regional Corporation
not less than 30 days before any proposed transfer of such land
or interest therein and shall state the price and terms of the
proposed sale, and the name and address of both the offerer and
offeree.
''(2) Not later than 20 days after the receipt of the
offer, the Regional Corporation may exercise an option to
purchase all, but not less than all, of the land or interest
therein that is to be transferred on the terms in the offer or
their cash equivalent.
''(3) If the Regional Corporation does not purchase all of
the land or interest therein to be transferred within the
required time, then the 13th Regional Corporation may transfer
all of the land or interest therein offered (but not a lesser
or greater amount) to the third party specified in the offer,
but not for a price less or on terms different from those
originally made by the third party. Any land or interest
therein not transferred by the 13th Regional Corporation to the
specified third party not later than 60 days after making the
offer to the Regional Corporation shall again become subject to
the restrictions of this subsection as though it had never been
offered.
''(4) For purposes of this subsection, 'transfer' means the
sale, transfer, or exchange of land or interests therein for
consideration, but does not include an exchange for other land
or an interest therein within the state of Alaska pursuant to
section 22(f) of this Act or section 1302(h) of the Alaska
National Interest Lands and Conservation Act, mineral or other
leasing on commercially reasonable terms, or the pledge,
encumbrance or grant of a security interest on commercially
reasonable terms.''.

SEC. 4. REVENUE SHARING.

Section 7(i)(1) of the Alaska Native Claims Settlement Act (43
U.S.C. 1606(i)) is amended to read as follows:
''(1)(A) Except as provided by subparagraph (B), 70 percent
of all revenues received by each of the 12 Regional
Corporations organized under subsection (a) from the timber and
subsurface estate patented to it pursuant to this Act, and 15
percent of all revenues received by the 13th Regional
Corporation organized under subsection (c) from the timber and
subsurface estate patented to it pursuant to the 13th Regional
Corporation Land Entitlement Act, shall be divided annually by
the Regional Corporation among the 12 Regional Corporations
organized pursuant to subsection (a) according to the number of
Natives enrolled in each region pursuant to section 5 of this
Act. An additional, 10 percent of such revenues received by the
13th Regional Corporation, shall be distributed to the Regional
Corporation for the geographical region where the resources
giving rise to such revenues are located. If the resources
developed are on lands originally withdrawn for selection by a
Village Corporation, then one-half of the 10 percent paid to
the local Regional Corporation shall be distributed by that
corporation to the Village Corporation. Revenues distributed by
or received from the 13th Regional Corporation are not subject
to the requirements of subsections (j), (k), (l), (m), and (n)
of this section.
''(B) The Regional Corporations, including the 13th
Regional Corporation shall determine the revenues required to
be distributed pursuant to this subsection in accordance with
the section 7(i) Settlement Agreement by and between the 12
Regional Corporations created pursuant to subsection (a), as
previously or hereafter amended, and shall be bound by the
provisions of that Agreement with respect to the revenues they
distribute. The 13th Regional Corporation shall be bound by any
amendment to the section 7(i) Settlement Agreement unless the
amendment is not of general applicability to the other Regional
Corporations. Nothing in this section shall be construed to
grant the 13th Regional Corporation any rights with respect to
any revenues distributed by the 12 Regional Corporations
pursuant to section 7(i), or to grant the 13th Regional
Corporation the right or power to approve any amendment to the
section 7(i) Settlement Agreement.''.

A:
13th Regional Corporation Land Entitlement Act - Amends the Alaska Native Claims Settlement Act to provide land selection rights to the 13th Regional Corporation.

Revises requirements for timber and subsurface estate revenue sharing among the Regional Corporations of Alaska.
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