[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4238 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 4238

 To amend the Internal Revenue Code of 1986 to enhance tax incentives 
         for charitable contributions, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 1996

 Mr. Boehner introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committees on 
      Economic and Educational Opportunities, Transportation and 
    Infrastructure, Commerce, and the Judiciary, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the Committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to enhance tax incentives 
         for charitable contributions, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Compassionate 
Community Act of 1996''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title and table of contents.
          TITLE I--TAX INCENTIVES FOR CHARITABLE CONTRIBUTIONS

Sec. 101. Charitable credit and enhancement of charitable deduction.
Sec. 102. Credit for payment of wages while employee volunteers.
                    TITLE II--VOLUNTEER ENHANCEMENT

Sec. 201. Compensatory time.
  TITLE III--COMMON SENSE LEGAL AND REGULATORY REFORMS FOR CHARITIES.

 Subtitle A--Liability of Certain Tax Exempt Organizations Under CERCLA

Sec. 301. Limitation for certain tax exempt organizations.
  Subtitle B--Liability of Certain Tax Exempt Organizations Under OSHA

Sec. 311. Notice of violation.
Sec. 312. Employer defenses.
Subtitle C--Fair Labor Standards Act Obligations of Certain Tax Exempt 
                             Organizations

Sec. 321. Flexible and compressed schedules.
            Subtitle D--Limited Damages in Negligence Claims

Sec. 331. Suits against charitable organizations.
                    Subtitle E--Volunteer Protection

Sec. 332. Findings and purpose.
Sec. 333. No preemption of State tort law.
Sec. 334. Limitation on liability for volunteers.
Sec. 335. Certification requirement and adjustment of social services 
                            block grant allotments.
Sec. 336. Definitions.
                  Subtitle F--Charitable Medical Care

Sec. 341. Exemption of health care professionals from negligence 
                            liability in the provision of certain 
                            health care services without charge.
                      Subtitle G--Property Access

Sec. 351. Property access.
  Subtitle H--Volunteer Firefighter and Rescue Squad Worker Protection

Sec. 361. Firefighter and rescue squad services.
Sec. 362. Waiver of overtime compensation.
Sec. 363. Coercion.

          TITLE I--TAX INCENTIVES FOR CHARITABLE CONTRIBUTIONS

SEC. 101. CHARITABLE CREDIT AND ENHANCEMENT OF CHARITABLE DEDUCTION.

    (a) Credit for Charitable Contributions.--
            (1) In general.--Subpart A of part IV of subchapter A of 
        chapter 1 of the Internal Revenue Code of 1986 (relating to 
        nonrefundable personal credits) is amended by inserting after 
        section 22 the following new section:

``SEC. 23. CHARITABLE CONTRIBUTIONS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle for the 
taxable year an amount equal to the charitable contributions payment of 
which is made within the taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) for the 
taxable year shall not exceed $100 ($200 in the case of a joint 
return).
    ``(c) Charitable Contribution.--For purposes of this section, the 
term `charitable contribution' has the meaning given such term in 
section 170.
    ``(d) Special Rules.--For purposes of this section, rules similar 
to the rules of the last sentence of section 170(a)(1) shall apply.
    ``(e) Coordination With Deduction for Charitable Contributions.--
            ``(1) No double benefit.--No deduction shall be allowed 
        under section 170 with respect to any charitable contribution 
        for which a credit is allowed under this section.
            ``(2) Election to have section not apply.--A taxpayer may 
        elect, for any taxable year, to have this section not apply.''
            (2) Clerical amendment.--The table of sections for subpart 
        A of part IV of subchapter A of chapter 1 of such Code is 
        amended by inserting after the item relating to section 22 the 
        following new item:

                              ``Sec. 23. Charitable Contributions.
    (b) Certain Limitations Inapplicable to Contributions by 
Individuals to 501(c)(3) Organizations.--Paragraph (1) of section 
170(b) of the Internal Revenue Code of 1986 (relating to percentage 
limitations) is amended by adding at the end the following new 
subparagraph:
                    ``(G) Exception for contributions to 501(c)(3) 
                organizations.--The limitations of subparagraphs (A), 
                (B), (C), and (D) shall not apply to charitable 
                contributions to an organization described in section 
                501(c)(3) and exempt from tax under section 501(a), and 
                such contributions shall not be taken into account for 
                purposes of applying such subparagraphs to other 
                charitable contributions.''
    (c) Contributions Made By Due Date of Return.--Subsection (a) of 
section 170 of such Code (relating to charitable, etc., contributions 
and gifts) is amended by adding at the end the following new paragraph:
            ``(4) Contributions made by individuals before due date of 
        return.--In the case of an individual, if a charitable 
        contribution is paid after the close of a taxable year and on 
        or before the due date (determined without regard to extensions 
        thereof) of the return for such taxable year, then the taxpayer 
        may elect to treat such contribution as paid during such 
        taxable year. For purposes of this paragraph, rules similar to 
        the rules of the last sentence of paragraph (2) shall apply.''
    (d) Information Regarding Combined Federal Campaign.--With each 
mailing by the Secretary of the Treasury of tax return forms to a 
taxpayer in a State, such Secretary shall include a list of all 
charities which participate in the Combined Federal Campaign within 
such State.
    (e) Effective Dates.--
            (1) In general.--The amendments made by this section shall 
        apply to contributions made after the date of the enactment of 
        this Act.
            (2) Credit for charitable contributions.--The amendments 
        made by subsection (a) shall apply to contributions made after 
        December 31, 1996.
            (3) Information regarding combined federal campaign.--
        Subsection (d) shall apply to mailings with respect to taxable 
        years ending after date of enactment.

SEC. 102. CREDIT FOR PAYMENT OF WAGES WHILE EMPLOYEE VOLUNTEERS.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 30A. CREDIT FOR PAYMENT OF WAGES WHILE EMPLOYEE VOLUNTEERS.

    ``(a) In General.--In the case of an employer, there shall be 
allowed as a credit against the tax imposed by this chapter an amount, 
with respect to each employee of such employer, equal to 60 percent of 
the product of--
            ``(1) the number of hours of services performed by such 
        employee (without compensation other than by such employer) 
        during the taxable year for an organization described in 
        section 501(c)(3) and exempt from tax under section 501(a), and
            ``(2) the hourly wage paid or accrued by such employer to 
        such employee for such hours.
    ``(b) Limitations.--
            ``(1) In general.--With respect to any employee--
                    ``(A) the number of hours taken into account under 
                subsection (a)(1) shall not exceed 52, and
                    ``(B) the hourly wage taken into account under 
                subsection (a)(2) shall not exceed $20.00.
            ``(2) Regular pay as hourly wage.--In the case of an 
        employee other than a salaried employee, the hourly wage taken 
        into account under subsection (a)(2) shall be determined on the 
        basis of such employee's regular pay and without regard to 
        overtime pay.
            ``(3) Limitation on employees taken into account.--
                    ``(A) Number of employees.--Not more than 100 
                employees of an employer may be taken into account 
                under subsection (a) for any taxable year.
                    ``(B) Employees and former employees of charitable 
                organization.--Subsection (a) shall not apply with 
                respect to services performed by an individual for any 
                organization if such individual, at any time during the 
                taxable year or the preceding taxable year, was an 
                employee of such organization.
            ``(4) Application with other credits.--The credit allowed 
        by subsection (a) for any taxable year shall not exceed the 
        excess (if any) of--
                    ``(A) the regular tax for the taxable year reduced 
                by the sum of the credits allowable under subpart A and 
                sections 27, 28, 29, and 30, over
                    ``(B) the tentative minimum tax for the taxable 
                year.
    ``(c) Application to Salaried Employees.--
            ``(1) Hourly wage equivalent.--For purposes of this 
        section, the hourly wage of any salaried employee shall be 
        treated as being--
                    ``(A) the wages (as defined in section 3121(a)) of 
                such employee from the employer for the taxable year, 
                divided by
                    ``(B) the number of hours worked by the employee 
                during the taxable year, determined under regulations 
                prescribed by the Secretary.
            ``(2) Performance during normal working hours.--Subsection 
        (a) shall apply with respect to services performed by a 
        salaried employee only if such services are performed during 
        such employee's normal working hours (as determined under 
        regulations prescribed by the Secretary).
    ``(d) Certification by Charitable Organization.--Subsection (a) 
shall not apply with respect to any hour of service by an employee 
unless the employer receives, from the organization for which such 
service is performed, a qualified certification that the employee 
provided such services to such organization for such hour. For purposes 
of the preceding sentence, the term `qualified certification' means a 
written certification by an employee of such organization who holds a 
position of responsibility in such organization and has made every 
reasonable effort (including supervision of such employer's employee or 
delegation of such supervision to a qualified subordinate) to ensure 
the accuracy of such certification.
    ``(e) Coordination With Other Provisions.--No credit or deduction 
shall be allowed under any other provision of this title for any amount 
for which a credit is allowed under this section.
    ``(f) Partners and Partnerships.--For purposes of this section, in 
the case of any partnership--
            ``(1) the term `employer' includes such partnership, with 
        respect to any partner, and
            ``(2) the term `employee' includes a partner.''
    (b) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

                              ``Sec. 30A. Credit for payment of wages 
                                        while employee volunteers.''
    (c) Effective Date.--The amendments made by this section shall 
apply to services performed after December 31, 1996.

                    TITLE II--VOLUNTEER ENHANCEMENT

SEC. 201. COMPENSATORY TIME.

    To give workers the scheduling flexibility they need to more fully 
participate in charitable activities, section 7(o) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 207(o)) is amended to read as follows:
    ``(o)(1) An employee may receive, in accordance with this 
subsection and in lieu of monetary overtime compensation, compensatory 
time off at a rate not less than 1\1/2\ hours for each hour of 
employment for which overtime compensation is required by this section.
    ``(2) An employer may provide compensatory time under paragraph (1) 
only pursuant to--
            ``(A) applicable provisions of a collective bargaining 
        agreement, memorandum of understanding, or any other agreement 
        between the employer and representative of such employees; or
            ``(B) in the case of employees not covered by subparagraph 
        (A), an agreement or understanding arrived at between the 
        employer and employee before the performance of the work.
    ``(3) An employee, who is not an employee of a public agency, may 
accrue not more than 240 hours of compensatory time. Not later than 
January 31 of each calendar year, the employee's employer shall provide 
monetary compensation for any compensatory time off accrued during the 
preceding calendar year which was not used prior to December 31 of the 
preceding year at a rate not less than 1\1/2\ times the regular rate 
earned by the employee at the time the employee receives such payment. 
An employer may designate and communicate to the employer's employees a 
12-month period other than the calendar year, in which case such 
compensation shall be provided not later than 31 days after the end of 
such 12-month period.
    ``(4) If the work of an employee of a public agency for which 
compensatory time may be provided included work in a public safety 
activity, an emergency response activity, or a seasonal activity, the 
employee engaged in such work may accrue not more than 480 hours of 
compensatory time for hours worked after April 15, 1986. If such work 
was any other work, the employee engaged in such work may accrue not 
more than 240 hours of compensatory time for hours worked after April 
15, 1986. Any such employee who, after April 15, 1986, has accrued 480 
or 240 hours, as the case may be, of compensatory time off shall, for 
additional overtime hours of work, be paid overtime compensation.
    ``(5) An employee who has accrued compensatory time off authorized 
to be provided under paragraph (1) shall, upon termination of 
employment, be paid for the unused compensatory time at a rate of 
compensation not less than--
            ``(A) the average regular rate received by such employee 
        during the last 3 years of the employee's employment, or
            ``(B) the final regular rate received by such employee, 
        whichever is higher.
    ``(6) An employee--
            ``(A) who has accrued compensatory time off authorized to 
        be provided under paragraph (1), and
            ``(B) who has requested the use of such compensatory time,
shall be permitted by the employee's employer to use such time within a 
reasonable period after making the request if the use of the 
compensatory time does not unduly disrupt the operations of the 
employer.
    ``(7) For purposes of this subsection--
            ``(A) the term `overtime compensation' means the 
        compensation required by subsection (a), and
            ``(B) the terms `compensatory time' and `compensatory time 
        off' mean hours during which an employee is not working, which 
        are not counted as hours worked during the applicable workweek 
        or other work period for purposes of overtime compensation, and 
        for which the employee is compensated at the employee's regular 
        rate.''.

  TITLE III--COMMON SENSE LEGAL AND REGULATORY REFORMS FOR CHARITIES.

 Subtitle A--Liability of Certain Tax Exempt Organizations Under CERCLA

SEC. 301. LIMITATION FOR CERTAIN TAX EXEMPT ORGANIZATIONS.

    (a) Exemptions.--Section 107 of the Comprehensive Environmental 
Response, Compensation, and Liability Act of 1980 is amended by adding 
the following new subsection after subsection (m):
    ``(n) Limitation for Certain Tax Exempt Organizations.--No 
organization described in section 501(c)(3) of the Internal Revenue 
Code of 1986 and exempt from tax under section 501(a) of such Code 
shall be liable under this section or section 106 with respect to a 
release or threatened release from a facility if such organization's 
liability is based solely on the person's status under paragraph (1) of 
subsection (a) as owner of the facility unless such organization--
            ``(1) was the sole owner of such facility during the period 
        when hazardous substances, pollutants, or contaminants were 
        placed at the facility;
            ``(2) the person seeking to hold such organization liable 
        provides specific evidence that--
                    ``(A) the organization caused or contributed, or 
                participated in causing or contributing, to a release 
                or threat of release at the facility; and
                    ``(B) failed to exercise due care with respect to 
                the hazardous substance or pollutant or contaminant 
                concerned, including precautions against foreseeable 
                acts of third parties, taking into consideration the 
                characteristics of such hazardous substance, in light 
                of all relevant facts and circumstances.
The exemption provided by this subsection shall not apply in the case 
of an organization that is the sole owner of the facility concerned.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect with respect to all actions brought before, on, or after 
the enactment of this Act other than an action in which final judgment 
has been rendered by a court of competent jurisdiction before the date 
of enactment of this Act or an action that has been resolved by a 
judicially approved settlement before such date of enactment.

  Subtitle B--Liability of Certain Tax Exempt Organizations Under OSHA

SEC. 311. NOTICE OF VIOLATION.

    Section 9 of the Occupational Safety and Health Act of 1970 (29 
U.S.C. 658) is amended by adding at the end the following new 
subsection:
    ``(d)(1) In the case of an employer described in section 501(c)(3) 
of the Internal Revenue Code of 1986 and exempt from taxation under 
section 501(a) of such Code, this subsection shall apply in lieu of 
subsection (a). Except as provided in subsection (b), in the case of an 
employer described in section 501(c)(3) of the Internal Revenue Code of 
1986 and exempt from taxation under section 501(a) of such Code, if, 
upon inspection or investigation, the Secretary or the Secretary's 
authorized representative believes that such employer or an employee of 
such an employer has violated a requirement of section 5, of any 
standard, rule or order prescribed pursuant to section 6, or of any 
regulations prescribed pursuant to this Act, the Secretary shall with 
reasonable promptness so notify the employer. Each such notice shall be 
in writing and shall describe with particularity the nature of the 
violation and the recommendations for abatement. In addition, the 
notice shall fix a reasonable time for abatement of the alleged 
violation. Such time for abatement shall be not less than 30 days, 
except that a shorter period may be allowed if the condition 
constitutes a direct threat to employees and a shorter period is 
reasonable under all of the circumstances.
    ``(2) If upon a follow up inspection the Secretary believes that a 
violation of a standard, rule, or order prescribed under section 6, or 
a violation of any regulation prescribed pursuant to this Act, 
previously identified in a notice as provided in paragraph (1), remains 
and the time provided for its abatement has expired, the Secretary may 
issue a citation to the employer. Each such citation shall be in 
writing and shall describe with particularity the nature of the 
violation, including a reference to the provision of the Act, standard, 
rule, regulation, or order alleged to have been violated. 
Notwithstanding the issuance of a notice under paragraph (1), the 
Secretary shall not issue a citation under this paragraph with respect 
to de minimis violations which have no direct or immediate relationship 
to safety or health. For purposes of this paragraph, a violation of any 
requirement for posting, recordkeeping, reporting, notification, or 
compiling or maintaining written documents or records shall be 
considered a de minimis violation unless the Secretary establishes that 
such violation has a direct relationship to the safety or health of 
employees or reflects an intent to mislead or deceive the Secretary or 
any employee. For purposes of this Act, a citation issued under this 
paragraph shall be treated as a citation issued under subsection (a).
    ``(3) The notice required in paragraph (1) before issuance of a 
citation shall not be required in the case of any alleged violation 
causing death or serious injury to an employee or which constitutes an 
imminent danger to an employee.''.

SEC. 312. EMPLOYER DEFENSES.

    Section 9 of the Occupational Safety and Health Act of 1970 (29 
U.S.C. 658), as amended by section 311, is amended by adding at the end 
the following:
    ``(f) No citation with respect to an alleged violation may be 
issued under subsection (b) to an employer described in section 
501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax 
under section 501(a) of such Code, unless the employer knew or with the 
exercise of reasonable diligence would have known of the presence of 
such alleged violation. No citation shall be issued under subsection 
(b) to such an employer for an alleged violation of any standard, rule, 
or order promulgated pursuant to section 6, or any other regulation 
promulgated under this Act if such employer demonstrates that--
            ``(1) employees of such employer have been provided with 
        any training and equipment required by the standard or rule at 
        issue;
            ``(2) work rules designed to prevent such a violation have 
        been established and communicated to employees by such employer 
        and the employer has taken reasonable measures to implement 
        such work rules and to discipline employees when violations of 
        such work rules have been discovered; and
            ``(3) the failure of employees to observe work rules led to 
        the violation.
    ``(g) A citation issued under subsection (b) to an employer 
described in section 501(c)(3) of the Internal Revenue Code of 1986 and 
exempt from tax under section 501(a) of such Code, who violates the 
requirements of any standard, rule, or order promulgated pursuant to 
section 6 or any other regulation promulgated under this Act shall be 
vacated if such employer demonstrates that employees of such employer 
were protected by alternative methods substantially equal or more 
protective of the employee's safety and health than those required by 
such standard, rule, order, or regulation in the factual circumstances 
underlying the citation.
    ``(h) Notwithstanding any other provision of law, in the case of an 
employer described in section 501(c)(3) of the Internal Revenue Code of 
1986 and exempt from tax under section 501(a) of such Code, compliance 
with a requirement under this Act or any other Federal regulatory 
requirement designed to protect human health or safety shall be a 
defense against a citation or any civil or administrative action for a 
violation of a requirement under this or any other law, where the 
requirements under the 2 laws are potentially in conflict. For purposes 
of this subsection, the term `potentially in conflict' means a 
requirement that overlaps with, is inconsistent with, or conflicts 
with, a requirement under this Act, and includes labeling requirements 
for the same product and training requirements that are related to the 
same hazard.
    ``(i) Subsections (f), (g), and (h) shall not be construed to 
eliminate or modify other defenses which may exist to any citation.''.

Subtitle C--Fair Labor Standards Act Obligations of Certain Tax Exempt 
                             Organizations

SEC. 321. FLEXIBLE AND COMPRESSED SCHEDULES.

    The Fair Labor Standards Act of 1938 is amended by inserting after 
section 13 (29 U.S.C. 213) the following new section:

``SEC. 13A. FLEXIBLE AND COMPRESSED SCHEDULES.

    ``(a) Purpose.--The purpose of this section is to balance the 
demands of workplaces with the needs of families in the United States.
    ``(b) Compressed Schedules.--
            ``(1) In general.--Notwithstanding any other provision of 
        law, a tax-exempt employer may establish programs that allow 
        the use of a compressed schedule that consists of--
                    ``(A) in the case of a schedule of a full-time 
                employee, a 160-hour basic work requirement, over a 4-
                week period, that is scheduled for less than 20 
                workdays; and
                    ``(B) in the case of a schedule of a part-time 
                employee, a basic work requirement of less than 160 
                hours, over a 4-week period, that is scheduled for less 
                than 20 workdays.
            ``(2) Overtime compensation provisions.--Section 7 and any 
        other provision of law that relates to premium pay for overtime 
        work shall not apply to the hours that constitute such a 
        compressed schedule.
            ``(3) Computation of overtime.--In the case of any full-
        time employee, hours worked in excess of such a compressed 
        schedule shall be overtime hours and shall be paid for as 
        provided by the applicable provisions referred to in paragraph 
        (2). In the case of any part-time employee on such a compressed 
        schedule, overtime pay shall begin to be paid after the same 
        number of hours of work after which a full-time employee on a 
        similar schedule would begin to receive overtime pay.
    ``(c) Flexible Schedules.--
            ``(1) In general.--Notwithstanding any other provision of 
        law, a tax-exempt employer may establish programs that allow 
        the use of flexible schedules that include--
                    ``(A) designated hours and days during which an 
                employee on such a schedule must be present for work; 
                and
                    ``(B) designated hours during which an employee on 
                such a schedule may elect the time of the arrival of 
                such employee at and departure of such employee from 
                work, solely for such purpose or, if and to the extent 
                permitted, for the purpose of accumulating credit hours 
                to reduce the length of the workweek or another 
                workday.
            ``(2) Overtime compensation provisions.--For purposes of 
        determining compensation for overtime hours in the case of an 
        employee participating in a program under this subsection--
                    ``(A) the tax-exempt employer may, on request of 
                the employee, grant the employee compensatory time off 
                in lieu of payment for such overtime hours, whether or 
                not irregular or occasional in nature and 
                notwithstanding section 7 or any other provision of 
                law; or
                    ``(B) the employee shall be compensated for such 
                overtime hours in accordance with such provisions, as 
                applicable.
            ``(3) Computation of overtime.--Notwithstanding the 
        provisions of law referred to in paragraph (2)(A), an employee 
        shall not be entitled to be compensated for credit hours worked 
        except to the extent such employee is allowed to have such 
        hours taken into account with respect to the basic work 
        requirement of the employee.
            ``(4) Accumulation and compensation.--
                    ``(A) Accumulation.--A full-time employee on a 
                flexible schedule under this subsection can accumulate 
                not more than 48 credit hours, and a part-time employee 
                can accumulate not more than \1/4\ of the hours in the 
                basic work requirement, over a 4-week period, of the 
                employee, for carryover from a 4-week period to a 
                succeeding 4-week period for credit to the basic work 
                requirement for such period.
                    ``(B) Compensation.--Any employee who is on a 
                flexible schedule program under this subsection and who 
                is no longer subject to such a program shall be paid at 
                the then current rate of basic pay of the employee 
                for--
                            ``(i) in the case of a full-time employee, 
                        not more than 48 credit hours accumulated by 
                        such employee; or
                            ``(ii) in the case of a part-time employee, 
                        the number of credit hours (not in excess of 
                        \1/4\ of the hours in the basic work 
                        requirement, over a 4-week period, of the 
                        employee) accumulated by such employee.
    ``(d) Participation.--
            ``(1) In general.--Except as provided in paragraph (3), no 
        employee may be required to participate in a program described 
        in this section.
            ``(2) Prohibition of coercion.--
                    ``(A) An employer may not directly or indirectly 
                intimidate, threaten, or coerce, or attempt to 
                intimidate, threaten, or coerce, any employee for the 
                purpose of interfering with such employee's rights 
under this section to elect a time of arrival or departure, to elect or 
not to elect to work a compressed work schedule, to work or not to work 
credit hours, or to request or not to request compensatory time off in 
lieu of payment for overtime hours.
                    ``(B) For the purpose of subsection (A), the term 
                `intimidate, threaten, or coerce' includes, but is not 
                limited to, promising to confer or conferring any 
                benefit (such as appointment, promotion, or 
                compensation), or effecting or threatening to effect 
                any reprisal (such as deprivation of appointment, 
                promotion, or compensation).''
            ``(3) Collective bargaining agreement.--In a case in which 
        a valid collective bargaining agreement exists, an employee may 
        only be required to participate in such a program in accordance 
        with the agreement.
    ``(e) Application of Programs in the Case of Collective Bargaining 
Agreements.--
            ``(1) Applicable requirements.--In the case of employees in 
        a unit represented by an exclusive representative, any flexible 
        or compressed schedule described in subsection (b) or (c), 
        respectively, and the establishment and termination of any such 
        schedule, shall be subject to the provisions of this section 
        and the terms of a collective bargaining agreement between the 
        employer and the exclusive representative.
            ``(2) Inclusion of employees.--Employees within a unit 
        represented by an exclusive representative shall not be 
        included within any program under this section except to the 
        extent expressly provided under a collective bargaining 
        agreement between the employer and the exclusive 
        representative.
            ``(3) Collective bargaining agreements.--Nothing in this 
        section shall be construed to diminish the obligation of an 
        employer to comply with any collective bargaining agreement or 
        any employment benefits program or plan that provides lesser or 
        greater rights to employees than the benefits established under 
        this section.
    ``(f) Definitions.--
            ``(1) Basic work requirement.--The term `basic work 
        requirement' means the number of hours, excluding overtime 
        hours, that an employee is required to work or is required to 
        account for by leave or otherwise.
            ``(2) Collective bargaining.--The term `collective 
        bargaining' means the performance of the mutual obligation of 
        the representative of an employer and the exclusive 
        representative of employees in an appropriate unit to meet at 
        reasonable times and to consult and bargain in a good-faith 
        effort to reach agreement with respect to the conditions of 
        employment affecting such employees and to execute, if 
        requested by either party, a written document incorporating any 
        collective bargaining agreement reached, but the obligation 
        referred to in this paragraph does not compel either party to 
        agree to a proposal or to make a concession.
            ``(3) Collective bargaining agreement.--The term 
        `collective bargaining agreement' means an agreement entered 
        into as a result of collective bargaining.
            ``(4) Credit hours.--The term `credit hours' means any 
        hours, within a flexible schedule established under subsection 
        (c), that are in excess of the basic work requirement of an 
        employee and that the employee elects to work so as to vary the 
        length of a workweek or a workday.
            ``(5) Employee.--The term `employee' means an employee, as 
        defined in section 3, except that the term shall not include an 
        employee, as defined in section 6121(2) of title 5, United 
        States Code.
            ``(6) Exclusive representative.--The term `exclusive 
        representative' means any labor organization that--
                    ``(A) is certified as the exclusive representative 
                of employees in an appropriate unit pursuant to Federal 
                law; or
                    ``(B) was recognized by an employer immediately 
                before the date of enactment of this section as the 
                exclusive representative of employees in an appropriate 
                unit--
                            ``(i) on the basis of an election; or
                            ``(ii) on any basis other than an election;
                and continues to be so recognized.
            ``(7) Overtime hours.--The term `overtime hours'--
                    ``(A) when used with respect to flexible schedule 
                programs under subsection (c), means all hours in 
                excess of 8 hours in a day or 40 hours in a week that 
                are officially ordered in advance, but does not include 
                credit hours; and
                    ``(B) when used with respect to compressed schedule 
                programs under subsection (b), means any hours in 
excess of the specified hours that constitute the compressed schedule.
            ``(8) Tax-exempt employer.--The term `tax-exempt employer' 
        means an employer, as defined in section 3, which is described 
        in section 501(c)(3) of the Internal Revenue Code of 1986 and 
        exempt from tax under section 501(a) of such Code, except that 
        the term shall not include any person acting in relation to an 
        employee, as defined in section 6121(2) of title 5, United 
        States Code.''

            Subtitle D--Limited Damages in Negligence Claims

SEC. 331. SUITS AGAINST CHARITABLE ORGANIZATIONS.

    In any civil action brought for negligence against an organization 
described in section 501(c)(3) of the Internal Revenue Code of 1986 the 
amount of non-economic damages that may be recovered may be not more 
than $250,000.

                    Subtitle E--Volunteer Protection

SEC. 332. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds and declares that--
            (1) the willingness of volunteers to offer their services 
        is deterred by potential personal liability for simple mistakes 
        made in the course of volunteer service;
            (2) as a result, many nonprofit public and private 
        organizations and governmental entities, including voluntary 
        associations, social service agencies, educational 
        institutions, local governments, foundations, and other civic 
        programs, have been adversely affected through the withdrawal 
        of volunteers from boards of directors and service in other 
        capacities;
            (3) the contribution of these programs to their communities 
        is thereby diminished, resulting in fewer and higher cost 
        programs than would be obtainable if volunteers were 
        participating; and
            (4) because Federal funds are expended on useful and cost-
        effective social service programs which depend heavily on 
        volunteer participation, protection of voluntarism through 
        clarification and limitation of the personal liability risks 
        assumed by the volunteer in connection with such participation 
        is an appropriate subject for Federal encouragement of State 
        reform.
    (b) Purpose.--It is the purpose of this Act to promote the 
interests of social service program beneficiaries and taxpayers and to 
sustain the availability of programs and nonprofit organizations and 
governmental entities which depend on volunteer contributions by 
encouraging reasonable reform of State laws to provide protection from 
personal financial liability to volunteers serving with nonprofit 
organizations and governmental entities for actions undertaken in good 
faith on behalf of such organizations.

SEC. 333. NO PREEMPTION OF STATE TORT LAW.

    Nothing in this Act shall be construed to preempt the laws of any 
State governing tort liability actions.

SEC. 334. LIMITATION ON LIABILITY FOR VOLUNTEERS.

    (a) Liability Protection for Volunteers.--Except as provided in 
subsections (b) and (d), any volunteer of a nonprofit organization or 
governmental entity shall incur no personal financial liability for any 
tort claim alleging damage or injury from any act or omission of the 
volunteer on behalf of the organization or entity if--
            (1) such volunteer was acting in good faith and within the 
        scope of such volunteer's official functions and duties with 
        the organization or entity; and
            (2) such damage or injury was not caused by willful and 
        wanton misconduct by such volunteer.
    (b) Concerning Responsibility of Volunteers With Respect to 
Organizations.--Nothing in this section shall be construed to affect 
any civil action brought by any nonprofit organization or any 
governmental entity against any volunteer of such organization or 
entity.
    (c) No Effect on Liability of Organization.--Nothing in this 
section shall be construed to affect the liability of any nonprofit 
organization or governmental entity with respect to injury caused to 
any person.
    (d) Exceptions to Volunteer Liability Protection.--A State may 
impose one or more of the following conditions on and exceptions to the 
granting of liability protection to any volunteer of an organization or 
entity required by subsection (a):
            (1) The organization or entity must adhere to risk 
        management procedures, including mandatory training of 
        volunteers, as defined by the Secretary of Health and Human 
        Services by regulation.
            (2) The organization or entity shall be liable for the acts 
        or omissions of its volunteers to the same extent as an 
        employer is liable, under the laws of that State, for the acts 
        or omissions of its employees.
            (3) The protection from liability does not apply--
                    (A) if the volunteer was operating a motor vehicle, 
                vessel, aircraft, or other vehicle for which the State 
                involved requires the operator or vehicle owner to 
                maintain insurance;
                    (B) in the case of a suit brought by an appropriate 
                officer of a State or local government to enforce a 
                Federal, State, or local law; and
                    (C) to the extent the claim would be covered under 
                any insurance policy.
            (4) The protection from liability shall apply only if the 
        organization or entity provides a financially secure source of 
        recovery for individuals who suffer injury as a result of 
        actions taken by a volunteer on behalf of the organization or 
        entity. A financially secure source of recovery may be an 
        insurance policy within specified limits, comparable coverage 
        from a risk pooling mechanism, equivalent assets, or 
        alternative arrangements that satisfy the State that the entity 
        will be able to pay for losses up to a specified amount. 
        Separate standards for different types of liability exposure 
        may be specified.

SEC. 335. CERTIFICATION REQUIREMENT AND ADJUSTMENT OF SOCIAL SERVICES 
              BLOCK GRANT ALLOTMENTS.

    (a) Certification and Block Grant Allotments.--In the case of any 
State which certifies, not later than 2 years after the date of the 
enactment of this Act, to the Secretary of Health and Human Services 
that it has enacted, adopted, or otherwise has in effect State law 
which substantially complies with section 4(a), the Secretary shall 
increase by 1 percent the fiscal year allotment which would otherwise 
be made to such State to carry out the Social Services Block Grant 
Program under title XX of the Social Security Act.
    (b) Continuation of Increase.--Any increase made under subsection 
(a) in an allotment to a State shall remain in effect only if the State 
makes a certification to the Secretary of Health and Human Services, 
not later than the end of each 1-year period occurring successively 
after the end of the 2-year period described in subsection (a), that it 
has in effect State law which substantially complies with section 4(a).

SEC. 336. DEFINITIONS.

    For purposes of this subtitle--
            (1) the term ``volunteer'' means an individual performing 
        services for a nonprofit organization or a governmental entity 
        who does not receive--
                    (A) compensation (including reimbursement or 
                allowance for expenses), or
                    (B) any other thing of value in lieu of 
                compensation,
        in excess of $300, and such term includes a volunteer serving 
        as a director, officer, trustee, or direct service volunteer;
            (2) the term ``nonprofit organization'' means any 
        organization described in section 501(c)(3) of the Internal 
        Revenue Code of 1986 and exempt from tax under section 501(a) 
        of such Code;
            (3) the term ``damage or injury'' includes physical, 
        nonphysical, economic, and noneconomic damage; and
            (4) the term ``State'' means each of the several States, 
        the District of Columbia, the Commonwealth of Puerto Rico, the 
        Virgin Islands, Guam, American Samoa, the Northern Mariana 
        Islands, any other territory or possession of the United 
        States, or any political subdivision of any such State, 
        territory, or possession.

                  Subtitle F--Charitable Medical Care

SEC. 341. EXEMPTION OF HEALTH CARE PROFESSIONALS FROM NEGLIGENCE 
              LIABILITY IN THE PROVISION OF CERTAIN HEALTH CARE 
              SERVICES WITHOUT CHARGE.

    (a) Limited Liability.--
            (1) In general.--Subject to subsection (b), a health care 
        professional who is licensed or certified to furnish health 
        care services by the appropriate authorities for practice in a 
        State shall not be liable for any civil damages for any act or 
        omission resulting from the rendering of a health care service 
        described in paragraph (2) unless the act or omission was the 
        result of gross negligence or willful misconduct.
            (2) Health care service described.--
                    (A) In general.--A health care service described in 
                this paragraph is a health care service which is--
                            (i) voluntarily rendered by a health care 
                        professional--
                                    (I) within the scope of the health 
                                care professional's license or 
                                certification; and
                                    (II) without charge to the 
                                recipient of such service (or any 
                                health insurance plan or program under 
                                which the recipient is covered); and
                            (ii) offered and rendered in, or upon 
                        referral from, a free medical clinic.
                    (B) Free medical clinic.--
                            (i) In general.--For purposes of 
                        subparagraph (A)(iii), a free medical clinic is 
                        a private, not-for-profit entity which--
                                    (I) is described in section 
                                501(c)(3) of the Internal Revenue Code 
                                of 1986 and exempt from taxation under 
                                section 501(a);
                                    (II) is licensed if required by the 
                                State in which it is located; and
                                    (III) provides free outpatient 
                                health care services, a majority of 
                                which are rendered to individuals whose 
                                income does not exceed 200 percent of 
                                the poverty line.
                            (ii) Poverty line.--For purposes of clause 
                        (i)(III), the term ``poverty line'' has the 
                        same meaning given such term in section 673(2) 
                        of the Community Services Block Grant Act (42 
                        U.S.C. 9902(2)).
    (b) Requirements Prior to Furnishing the Service.--Subsection 
(a)(1) shall apply only if a health care professional before furnishing 
a health care service--
            (1) agrees to furnish the health care service voluntarily 
        and without charge to the recipient of such service (or any 
        health insurance plan or program under which the recipient is 
        covered); and
            (2) provides the recipient of the health care service with 
        adequate notice, as determined by the Secretary of Health and 
        Human Services, of the health care professional's limited 
        liability with respect to the service.
    (c) Preemption.--The provisions of this section shall preempt any 
State law to the extent such law is inconsistent with such provisions. 
The provisions of this section shall not preempt any State law that 
provides greater incentives or protections to a health care 
professional rendering a health care service described in subsection 
(a)(2).
    (d) Effective Date.--This section shall apply with respect to 
health care services furnished on or after the date of the enactment of 
this Act.

                      Subtitle G--Property Access

SEC. 351. PROPERTY ACCESS.

    Section 8(a)(1) of the National Labor Relations Act is amended by 
adding after ``section 7'' the following: ``Provided, That an employer 
is not required to allow access to its business property to employees 
or nonemployees for purposes of union organizing, solicitation, 
distribution, picketing, or other union advocacy or activities, even if 
the employer allows such access to organizations for charitable, civic, 
or religious purposes.''.

  Subtitle H--Volunteer Firefighter and Rescue Squad Worker Protection

SEC. 361. FIREFIGHTER AND RESCUE SQUAD SERVICES.

    Paragraph (4) of section 3(e) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 303(e)) is amended by adding after subparagraph (B) the 
following:
    ``(C) The term `employee' does not include a firefighter or a 
member of a rescue squad during the period in which the firefighter or 
rescue squad member volunteers the firefighter's or member's services 
at a location where the firefighter or member is not then or regularly 
employed.''.

SEC. 362. WAIVER OF OVERTIME COMPENSATION.

    The employer of a firefighter or member of a rescue squad is not 
required to pay the firefighter or member overtime compensation under 
section 7 of the Fair Labor Standards Act of 1938 for a period--
            (1) when the firefighter or member volunteered their 
        services to the employer, and
            (2) for which the firefighter or member signed a legally 
        binding waiver of such compensation.

SEC. 363. COERCION.

    Section 7 of the Fair Labor Standards Act of 1938 (29 U.S.C. 207) 
is amended by adding at the end the following:
            ``(r) No employer may require (directly or indirectly) an 
        employee who is a firefighter or member of a rescue squad to 
        volunteer the employee's firefighting or rescue squad services 
        during any period in which such employee would be entitled to 
        receive compensation for overtime employment under subsection 
        (a) if section 3(e)(4)(C) was not in effect.''.
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