[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2206 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2206

Making emergency supplemental appropriations for the fiscal year ending 
              September 30, 2007, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2007

   Mr. Obey introduced the following bill; which was referred to the 
 Committee on Appropriations, and in addition to the Committee on the 
 Budget, 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


 
Making emergency supplemental appropriations for the fiscal year ending 
              September 30, 2007, 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.

    This Act may be cited as the ``U.S. Troop Readiness, Veterans' 
Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 
2007''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

TITLE I--FUNDING FOR MILITARY OPERATIONS IN IRAQ AND AFGHANISTAN
TITLE II--OTHER INTERNATIONAL AND SECURITY-RELATED FUNDING
TITLE III--ADDITIONAL HURRICANE DISASTER RELIEF AND RECOVERY
TITLE IV--OTHER EMERGENCY APPROPRIATIONS
TITLE V--OTHER MATTERS
TITLE VI--ELIMINATION OF SCHIP SHORTFALL AND OTHER HEALTH MATTERS
TITLE VII--FAIR MINIMUM WAGE AND TAX RELIEF

SEC. 3. STATEMENT OF APPROPRIATIONS.

    The following sums in this Act are appropriated, out of any money 
in the Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2007.

    TITLE I--FUNDING FOR MILITARY OPERATIONS IN IRAQ AND AFGHANISTAN

                   CHAPTER 1--IMMEDIATE FUNDING NEEDS

                    DEPARTMENT OF DEFENSE--MILITARY

                           MILITARY PERSONNEL

                        Military Personnel, Army

    For an additional amount for ``Military Personnel, Army'', 
$4,528,215,000.

                        Military Personnel, Navy

    For an additional amount for ``Military Personnel, Navy'', 
$754,347,000.

                    Military Personnel, Marine Corps

    For an additional amount for ``Military Personnel, Marine Corps'', 
$802,391,000.

                     Military Personnel, Air Force

    For an additional amount for ``Military Personnel, Air Force'', 
$689,944,000.

                        Reserve Personnel, Army

    For an additional amount for ``Reserve Personnel, Army'', 
$73,622,000.

                        Reserve Personnel, Navy

    For an additional amount for ``Reserve Personnel, Navy'', 
$44,623,000.

                    Reserve Personnel, Marine Corps

    For an additional amount for ``Reserve Personnel, Marine Corps'', 
$5,660,000.

                      Reserve Personnel, Air Force

    For an additional amount for ``Reserve Personnel, Air Force'', 
$7,573,000.

                     National Guard Personnel, Army

    For an additional amount for ``National Guard Personnel, Army'', 
$314,091,000.

                  National Guard Personnel, Air Force

    For an additional amount for ``National Guard Personnel, Air 
Force'', $19,533,000.

                       OPERATION AND MAINTENANCE

                    Operation and Maintenance, Army

    For an additional amount for ``Operation and Maintenance, Army'', 
$15,400,000,000.

                    Operation and Maintenance, Navy

    For an additional amount for ``Operation and Maintenance, Navy'', 
$2,338,335,000.

                Operation and Maintenance, Marine Corps

    For an additional amount for ``Operation and Maintenance, Marine 
Corps'', $573,297,000.

                  Operation and Maintenance, Air Force

    For an additional amount for ``Operation and Maintenance, Air 
Force'', $3,325,441,000.

                Operation and Maintenance, Defense-Wide

    For an additional amount for ``Operation and Maintenance, Defense-
Wide'', $1,357,244,000.

                Operation and Maintenance, Army Reserve

    For an additional amount for ``Operation and Maintenance, Army 
Reserve'', $37,025,000.

                Operation and Maintenance, Navy Reserve

    For an additional amount for ``Operation and Maintenance, Navy 
Reserve'', $55,533,000.

            Operation and Maintenance, Marine Corps Reserve

    For an additional amount for ``Operation and Maintenance, Marine 
Corps Reserve'', $6,796,000.

              Operation and Maintenance, Air Force Reserve

    For an additional amount for ``Operation and Maintenance, Air Force 
Reserve'', $5,080,000.

             Operation and Maintenance, Army National Guard

    For an additional amount for ``Operation and Maintenance, Army 
National Guard'', $41,785,000.

             Operation and Maintenance, Air National Guard

    For an additional amount for ``Operation and Maintenance, Air 
National Guard'', $19,215,000.

                    Afghanistan Security Forces Fund

    For an additional amount for ``Afghanistan Security Forces Fund'', 
$2,953,200,000.

                       Iraq Security Forces Fund

    For an additional amount for ``Iraq Security Forces Fund'', 
$1,921,150,000.

             Joint Improvised Explosive Device Defeat Fund

    For an additional amount for ``Joint Improvised Explosive Device 
Defeat Fund'', $1,216,400,000, to remain available until September 30, 
2008.

                              PROCUREMENT

                        Other Procurement, Army

    For an additional amount for ``Other Procurement, Army'', 
$1,217,000,000, to remain available until September 30, 2009: Provided, 
That the amount provided under this heading shall be available only for 
the purchase of mine resistant ambush protected vehicles.

                        Other Procurement, Navy

    For an additional amount for ``Other Procurement, Navy'', 
$130,040,000, to remain available until September 30, 2009: Provided, 
That the amount provided under this heading shall be available only for 
the purchase of mine resistant ambush protected vehicles.

                       Procurement, Marine Corps

    For an additional amount for ``Procurement, Marine Corps'', 
$1,263,360,000, to remain available until September 30, 2009: Provided, 
That the amount provided under this heading shall be available only for 
the purchase of mine resistant ambush protected vehicles.

                      Other Procurement, Air Force

    For an additional amount for ``Other Procurement, Air Force'', 
$139,040,000, to remain available until September 30, 2009: Provided, 
That the amount provided under this heading shall be available only for 
the purchase of mine resistant ambush protected vehicles.

                       Procurement, Defense-Wide

    For an additional amount for ``Procurement, Defense-Wide'', 
$258,860,000, to remain available until September 30, 2009: Provided, 
That the amount provided under this heading shall be available only for 
the purchase of mine resistant ambush protected vehicles.

                  OTHER DEPARTMENT OF DEFENSE PROGRAMS

                         Defense Health Program

                     (including transfer of funds)

    For an additional amount for ``Defense Health Program'', 
$3,251,853,000; of which $2,802,153,000 shall be for operation and 
maintenance, including $600,000,000 which shall be available for the 
treatment of traumatic brain injury and post-traumatic stress disorder 
and remain available until September 30, 2008; of which $118,000,000 
shall be for procurement, to remain available until September 30, 2009; 
and of which $331,700,000 shall be for research, development, test and 
evaluation, to remain available until September 30, 2008: Provided, 
That the funds provided under this heading shall be allocated in 
accordance with the direction given in the joint explanatory statement 
accompanying the conference report on H.R. 1591 of the 110th Congress 
(H. Rept. 110-107): Provided further, That if the Secretary of Defense 
determines that funds made available in this paragraph for the 
treatment of traumatic brain injury and post-traumatic stress disorder 
are in excess of the requirements of the Department of Defense, the 
Secretary may transfer amounts in excess of that requirement to the 
Department of Veterans Affairs to be available only for the same 
purpose.

                     CHAPTER 2--ADDITIONAL FUNDING

                    DEPARTMENT OF DEFENSE--MILITARY

                           MILITARY PERSONNEL

                        Military Personnel, Army

    For an additional amount for ``Military Personnel, Army'', 
$4,325,135,000.

                        Military Personnel, Navy

    For an additional amount for ``Military Personnel, Navy'', 
$346,063,000.

                    Military Personnel, Marine Corps

    For an additional amount for ``Military Personnel, Marine Corps'', 
$693,436,000.

                     Military Personnel, Air Force

    For an additional amount for ``Military Personnel, Air Force'', 
$528,643,000.

                        Reserve Personnel, Army

    For an additional amount for ``Reserve Personnel, Army'', 
$98,163,000.

                        Reserve Personnel, Navy

    For an additional amount for ``Reserve Personnel, Navy'', 
$41,400,000.

                      Reserve Personnel, Air Force

    For an additional amount for ``Reserve Personnel, Air Force'', 
$4,000,000.

                     National Guard Personnel, Army

    For an additional amount for ``National Guard Personnel, Army'', 
$231,195,000.

                  National Guard Personnel, Air Force

    For an additional amount for ``National Guard Personnel, Air 
Force'', $24,500,000.

                       OPERATION AND MAINTENANCE

                    Operation and Maintenance, Army

    For an additional amount for ``Operation and Maintenance, Army'', 
$4,973,379,000.

                    Operation and Maintenance, Navy

                     (including transfer of funds)

    For an additional amount for ``Operation and Maintenance, Navy'', 
$2,313,794,000, of which up to $120,293,000 shall be transferred to 
Coast Guard, ``Operating Expenses'', for reimbursement for activities 
which support activities requested by the Navy.

                Operation and Maintenance, Marine Corps

    For an additional amount for ``Operation and Maintenance, Marine 
Corps'', $573,297,000.

                  Operation and Maintenance, Air Force

    For an additional amount for ``Operation and Maintenance, Air 
Force'', $3,325,441,000.

                Operation and Maintenance, Defense-Wide

    For an additional amount for ``Operation and Maintenance, Defense-
Wide'', $1,357,244,000, of which--
            (1) not to exceed $25,000,000 may be used for the Combatant 
        Commander Initiative Fund, to be used in support of Operation 
        Iraqi Freedom and Operation Enduring Freedom; and
            (2) not to exceed $200,000,000, to remain available until 
        expended, may be used for payments to reimburse Pakistan, 
        Jordan, and other key cooperating nations, for logistical, 
        military, and other support provided to United States military 
        operations, notwithstanding any other provision of law: 
        Provided, That such payments may be made in such amounts as the 
        Secretary of Defense, with the concurrence of the Secretary of 
        State, and in consultation with the Director of the Office of 
        Management and Budget, may determine, in his discretion, based 
        on documentation determined by the Secretary of Defense to 
        adequately account for the support provided, and such 
        determination is final and conclusive upon the accounting 
        officers of the United States, and 15 days following 
        notification to the appropriate congressional committees: 
        Provided further, That the Secretary of Defense shall provide 
        quarterly reports to the congressional defense committees on 
        the use of funds provided in this paragraph.

                Operation and Maintenance, Army Reserve

    For an additional amount for ``Operation and Maintenance, Army 
Reserve'', $37,025,000.

                Operation and Maintenance, Navy Reserve

    For an additional amount for ``Operation and Maintenance, Navy 
Reserve'', $55,533,000.

            Operation and Maintenance, Marine Corps Reserve

    For an additional amount for ``Operation and Maintenance, Marine 
Corps Reserve'', $6,796,000.

              Operation and Maintenance, Air Force Reserve

    For an additional amount for ``Operation and Maintenance, Air Force 
Reserve'', $5,080,000.

             Operation and Maintenance, Army National Guard

    For an additional amount for ``Operation and Maintenance, Army 
National Guard'', $41,785,000.

             Operation and Maintenance, Air National Guard

    For an additional amount for ``Operation and Maintenance, Air 
National Guard'', $19,215,000.

                    Afghanistan Security Forces Fund

    For an additional amount for ``Afghanistan Security Forces Fund'', 
$2,953,200,000, to remain available until September 30, 2008.

                       Iraq Security Forces Fund

    For an additional amount for ``Iraq Security Forces Fund'', 
$1,921,150,000, to remain available until September 30, 2008.

                           Iraq Freedom Fund

                     (including transfer of funds)

    For an additional amount for ``Iraq Freedom Fund'', $355,600,000, 
to remain available for transfer until September 30, 2008: Provided, 
That up to $50,000,000 may be obligated and expended for purposes of 
the Task Force to Improve Business and Stability Operations in Iraq.

             Joint Improvised Explosive Device Defeat Fund

    For an additional amount for ``Joint Improvised Explosive Device 
Defeat Fund'', $1,216,400,000, to remain available until September 30, 
2009.

                    Strategic Reserve Readiness Fund

                     (including transfer of funds)

    In addition to amounts provided in this or any other Act, for 
training, operations, repair of equipment, purchases of equipment, and 
other expenses related to improving the readiness of non-deployed 
United States military forces, $2,000,000,000, to remain available 
until September 30, 2009; of which $1,000,000,000 shall be transferred 
to ``National Guard and Reserve Equipment'' for the purchase of 
equipment for the Army National Guard; and of which $1,000,000,000 
shall be transferred by the Secretary of Defense only to appropriations 
for military personnel, operation and maintenance, procurement, and 
defense working capital funds to accomplish the purposes provided 
herein: Provided, That the funds transferred shall be merged with and 
shall be available for the same purposes and for the same time period 
as the appropriation to which transferred: Provided further, That the 
Secretary of Defense shall, not fewer than thirty days prior to making 
transfers under this authority, notify the congressional defense 
committees in writing of the details of any such transfers made 
pursuant to this authority: Provided further, That funds shall be 
transferred to the appropriation accounts not later than 120 days after 
the enactment of this Act: Provided further, That the transfer 
authority provided in this paragraph is in addition to any other 
transfer authority available to the Department of Defense: Provided 
further, That upon a determination that all or part of the funds 
transferred from this appropriation are not necessary for the purposes 
provided herein, such amounts may be transferred back to this 
appropriation.

                              PROCUREMENT

                       Aircraft Procurement, Army

    For an additional amount for ``Aircraft Procurement, Army'', 
$619,750,000, to remain available until September 30, 2009.

                       Missile Procurement, Army

    For an additional amount for ``Missile Procurement, Army'', 
$111,473,000, to remain available until September 30, 2009.

        Procurement of Weapons and Tracked Combat Vehicles, Army

    For an additional amount for ``Procurement of Weapons and Tracked 
Combat Vehicles, Army'', $3,404,315,000, to remain available until 
September 30, 2009.

                    Procurement of Ammunition, Army

    For an additional amount for ``Procurement of Ammunition, Army'', 
$681,500,000, to remain available until September 30, 2009.

                        Other Procurement, Army

    For an additional amount for ``Other Procurement, Army'', 
$9,859,137,000, to remain available until September 30, 2009.

                       Aircraft Procurement, Navy

    For an additional amount for ``Aircraft Procurement, Navy'', 
$1,090,287,000, to remain available until September 30, 2009.

                       Weapons Procurement, Navy

    For an additional amount for ``Weapons Procurement, Navy'', 
$163,813,000, to remain available until September 30, 2009.

            Procurement of Ammunition, Navy and Marine Corps

    For an additional amount for ``Procurement of Ammunition, Navy and 
Marine Corps'', $159,833,000, to remain available until September 30, 
2009.

                        Other Procurement, Navy

    For an additional amount for ``Other Procurement, Navy'', 
$618,709,000, to remain available until September 30, 2009.

                       Procurement, Marine Corps

    For an additional amount for ``Procurement, Marine Corps'', 
$989,389,000, to remain available until September 30, 2009.

                    Aircraft Procurement, Air Force

    For an additional amount for ``Aircraft Procurement, Air Force'', 
$2,106,468,000, to remain available until September 30, 2009.

                     Missile Procurement, Air Force

    For an additional amount for ``Missile Procurement, Air Force'', 
$94,900,000, to remain available until September 30, 2009.

                  Procurement of Ammunition, Air Force

    For an additional amount for ``Procurement of Ammunition, Air 
Force'', $6,000,000, to remain available until September 30, 2009.

                      Other Procurement, Air Force

    For an additional amount for ``Other Procurement, Air Force'', 
$1,957,160,000, to remain available until September 30, 2009.

                       Procurement, Defense-Wide

    For an additional amount for ``Procurement, Defense-Wide'', 
$721,190,000, to remain available until September 30, 2009.

               RESEARCH, DEVELOPMENT, TEST AND EVALUATION

            Research, Development, Test and Evaluation, Army

    For an additional amount for ``Research, Development, Test and 
Evaluation, Army'', $100,006,000, to remain available until September 
30, 2008.

            Research, Development, Test and Evaluation, Navy

    For an additional amount for ``Research, Development, Test and 
Evaluation, Navy'', $298,722,000, to remain available until September 
30, 2008.

         Research, Development, Test and Evaluation, Air Force

    For an additional amount for ``Research, Development, Test and 
Evaluation, Air Force'', $187,176,000, to remain available until 
September 30, 2008.

        Research, Development, Test and Evaluation, Defense-Wide

    For an additional amount for ``Research, Development, Test and 
Evaluation, Defense-Wide'', $512,804,000, to remain available until 
September 30, 2008.

                     REVOLVING AND MANAGEMENT FUNDS

                     Defense Working Capital Funds

    For an additional amount for ``Defense Working Capital Funds'', 
$1,315,526,000.

                     National Defense Sealift Fund

    For an additional amount for ``National Defense Sealift Fund'', 
$5,000,000.

                  OTHER DEPARTMENT OF DEFENSE PROGRAMS

         Drug Interdiction and Counter-Drug Activities, Defense

    For an additional amount for ``Drug Interdiction and Counter-Drug 
Activities, Defense'', $254,665,000, to remain available until 
expended.

                            RELATED AGENCIES

               Intelligence Community Management Account

    For an additional amount for ``Intelligence Community Management 
Account'', $71,726,000.

               CHAPTER 3--GENERAL PROVISIONS, THIS TITLE

    Sec. 1301. Appropriations provided in this title are available for 
obligation until September 30, 2007, unless otherwise provided in this 
title.

                          (transfer of funds)

    Sec. 1302. Upon his determination that such action is necessary in 
the national interest, the Secretary of Defense may transfer between 
appropriations up to $3,500,000,000 of the funds made available to the 
Department of Defense in this title: Provided, That the Secretary shall 
notify the Congress promptly of each transfer made pursuant to the 
authority in this section: Provided further, That the authority 
provided in this section is in addition to any other transfer authority 
available to the Department of Defense and is subject to the same terms 
and conditions as the authority provided in section 8005 of the 
Department of Defense Appropriations Act, 2007 (Public Law 109-289; 120 
Stat. 1257), except for the fourth proviso: Provided further, That 
funds previously transferred to the ``Joint Improvised Explosive Device 
Defeat Fund'' and the ``Iraq Security Forces Fund'' under the authority 
of section 8005 of Public Law 109-289 and transferred back to their 
source appropriations accounts shall not be taken into account for 
purposes of the limitation on the amount of funds that may be 
transferred under section 8005.
    Sec. 1303. Funds appropriated in this title, or made available by 
the transfer of funds in or pursuant to this title, for intelligence 
activities are deemed to be specifically authorized by the Congress for 
purposes of section 504(a)(1) of the National Security Act of 1947 (50 
U.S.C. 414(a)(1)).
    Sec. 1304. None of the funds provided in this title may be used to 
finance programs or activities denied by Congress in fiscal years 2006 
or 2007 appropriations to the Department of Defense or to initiate a 
procurement or research, development, test and evaluation new start 
program without prior written notification to the congressional defense 
committees.

                          (transfer of funds)

    Sec. 1305. During fiscal year 2007, the Secretary of Defense may 
transfer not to exceed $6,300,000 of the amounts in or credited to the 
Defense Cooperation Account, pursuant to 10 U.S.C. 2608, to such 
appropriations or funds of the Department of Defense as he shall 
determine for use consistent with the purposes for which such funds 
were contributed and accepted: Provided, That such amounts shall be 
available for the same time period as the appropriation to which 
transferred: Provided further, That the Secretary shall report to the 
Congress all transfers made pursuant to this authority.
    Sec. 1306. (a) Authority To Provide Support.--Of the amount 
appropriated by this title under the heading, ``Drug Interdiction and 
Counter-Drug Activities, Defense'', not to exceed $60,000,000 may be 
used for support for counter-drug activities of the Governments of 
Afghanistan and Pakistan: Provided, That such support shall be in 
addition to support provided for the counter-drug activities of such 
Governments under any other provision of the law.
    (b) Types of Support.--
            (1) Except as specified in subsection (b)(2) of this 
        section, the support that may be provided under the authority 
        in this section shall be limited to the types of support 
        specified in section 1033(c)(1) of the National Defense 
        Authorization Act for Fiscal Year 1998 (Public Law 105-85, as 
        amended by Public Laws 106-398, 108-136, and 109-364) and 
        conditions on the provision of support as contained in section 
        1033 shall apply for fiscal year 2007.
            (2) The Secretary of Defense may transfer vehicles, 
        aircraft, and detection, interception, monitoring and testing 
        equipment to said Governments for counter-drug activities.
    Sec. 1307. (a) From funds made available for operation and 
maintenance in this title to the Department of Defense, not to exceed 
$456,400,000 may be used, notwithstanding any other provision of law, 
to fund the Commanders' Emergency Response Program, for the purpose of 
enabling military commanders in Iraq and Afghanistan to respond to 
urgent humanitarian relief and reconstruction requirements within their 
areas of responsibility by carrying out programs that will immediately 
assist the Iraqi and Afghan people.
    (b) Quarterly Reports.--Not later than 15 days after the end of 
each fiscal year quarter, the Secretary of Defense shall submit to the 
congressional defense committees a report regarding the source of funds 
and the allocation and use of funds during that quarter that were made 
available pursuant to the authority provided in this section or under 
any other provision of law for the purposes of the programs under 
subsection (a).
    Sec. 1308. Section 9010 of division A of Public Law 109-289 is 
amended by striking ``2007'' each place it appears and inserting 
``2008''.
    Sec. 1309. During fiscal year 2007, supervision and administration 
costs associated with projects carried out with funds appropriated to 
``Afghanistan Security Forces Fund'' or ``Iraq Security Forces Fund'' 
in this title may be obligated at the time a construction contract is 
awarded: Provided, That for the purpose of this section, supervision 
and administration costs include all in-house Government costs.
    Sec. 1310. Section 1005(c)(2) of the National Defense Authorization 
Act, Fiscal Year 2007 (Public Law 109-364) is amended by striking 
``$310,277,000'' and inserting ``$376,446,000''.
    Sec. 1311. None of the funds appropriated or otherwise made 
available by this or any other Act shall be obligated or expended by 
the United States Government for a purpose as follows:
            (1) To establish any military installation or base for the 
        purpose of providing for the permanent stationing of United 
        States Armed Forces in Iraq.
            (2) To exercise United States control over any oil resource 
        of Iraq.
    Sec. 1312. None of the funds made available in this Act may be used 
in contravention of the following laws enacted or regulations 
promulgated to implement the United Nations Convention Against Torture 
and Other Cruel, Inhuman or Degrading Treatment or Punishment (done at 
New York on December 10, 1984)--
            (1) section 2340A of title 18, United States Code;
            (2) section 2242 of the Foreign Affairs Reform and 
        Restructuring Act of 1998 (division G of Public Law 105-277; 
        112 Stat. 2681-822; 8 U.S.C. 1231 note) and regulations 
        prescribed thereto, including regulations under part 208 of 
        title 8, Code of Federal Regulations, and part 95 of title 22, 
        Code of Federal Regulations; and
            (3) sections 1002 and 1003 of the Department of Defense, 
        Emergency Supplemental Appropriations to Address Hurricanes in 
        the Gulf of Mexico, and Pandemic Influenza Act, 2006 (Public 
        Law 109-148).
    Sec. 1313. (a) Report by Secretary of Defense.--Not later than 30 
days after the date of the enactment of this Act, the Secretary of 
Defense shall submit to the congressional defense committees a report 
that contains individual transition readiness assessments by unit of 
Iraq and Afghan security forces. The Secretary of Defense shall submit 
to the congressional defense committees updates of the report required 
by this subsection every 90 days after the date of the submission of 
the report until October 1, 2008. The report and updates of the report 
required by this subsection shall be submitted in classified form.
    (b) Report by OMB.--
            (1) The Director of the Office of Management and Budget, in 
        consultation with the Secretary of Defense; the Commander, 
        Multi-National Security Transition Command--Iraq; and the 
        Commander, Combined Security Transition Command--Afghanistan, 
        shall submit to the congressional defense committees not later 
        than 120 days after the date of the enactment of this Act and 
        every 90 days thereafter a report on the proposed use of all 
        funds under each of the headings ``Iraq Security Forces Fund'' 
        and ``Afghanistan Security Forces Fund'' on a project-by-
        project basis, for which the obligation of funds is anticipated 
        during the three-month period from such date, including 
        estimates by the commanders referred to in this paragraph of 
        the costs required to complete each such project.
            (2) The report required by this subsection shall include 
        the following:
                    (A) The use of all funds on a project-by-project 
                basis for which funds appropriated under the headings 
                referred to in paragraph (1) were obligated prior to 
                the submission of the report, including estimates by 
                the commanders referred to in paragraph (1) of the 
                costs to complete each project.
                    (B) The use of all funds on a project-by-project 
                basis for which funds were appropriated under the 
                headings referred to in paragraph (1) in prior 
                appropriations Acts, or for which funds were made 
                available by transfer, reprogramming, or allocation 
                from other headings in prior appropriations Acts, 
                including estimates by the commanders referred to in 
                paragraph (1) of the costs to complete each project.
                    (C) An estimated total cost to train and equip the 
                Iraq and Afghan security forces, disaggregated by major 
                program and sub-elements by force, arrayed by fiscal 
                year.
    (c) Notification.--The Secretary of Defense shall notify the 
congressional defense committees of any proposed new projects or 
transfers of funds between sub-activity groups in excess of $15,000,000 
using funds appropriated by this Act under the headings ``Iraq Security 
Forces Fund'' and ``Afghanistan Security Forces Fund''.
    Sec. 1314. None of the funds appropriated or otherwise made 
available by this title may be obligated or expended to provide award 
fees to any defense contractor contrary to the provisions of section 
814 of the National Defense Authorization Act, Fiscal Year 2007 (Public 
Law 109-364).
    Sec. 1315. Not more than 85 percent of the funds appropriated in 
chapter 2 for operation and maintenance shall be available for 
obligation unless and until the Secretary of Defense submits to the 
congressional defense committees a report detailing the use of 
Department of Defense funded service contracts conducted in the theater 
of operations in support of United States military and reconstruction 
activities in Iraq and Afghanistan: Provided, That the report shall 
provide detailed information specifying the number of contracts and 
contract costs used to provide services in fiscal year 2006, with sub-
allocations by major service categories: Provided further, That the 
report also shall include estimates of the number of contracts to be 
executed in fiscal year 2007: Provided further, That the report shall 
include the number of contractor personnel in Iraq and Afghanistan 
funded by the Department of Defense: Provided further, That the report 
shall be submitted to the congressional defense committees not later 
than August 1, 2007.
    Sec. 1316. Section 1477 of title 10, United States Code, is 
amended--
            (1) in subsection (a), by striking ``A death gratuity'' and 
        inserting ``Subject to subsection (d), a death gratuity'';
            (2) by redesignating subsection (d) as subsection (e) and, 
        in such subsection, by striking ``If an eligible survivor dies 
        before he'' and inserting ``If a person entitled to all or a 
        portion of a death gratuity under subsection (a) or (d) dies 
        before the person''; and
            (3) by inserting after subsection (c) the following new 
        subsection (d):
    ``(d) During the period beginning on the date of the enactment of 
this subsection and ending on September 30, 2007, a person covered by 
section 1475 or 1476 of this title may designate another person to 
receive not more than 50 percent of the amount payable under section 
1478 of this title. The designation shall indicate the percentage of 
the amount, to be specified only in 10 percent increments up to the 
maximum of 50 percent, that the designated person may receive. The 
balance of the amount of the death gratuity shall be paid to or for the 
living survivors of the person concerned in accordance with paragraphs 
(1) through (5) of subsection (a).''.
    Sec. 1317. Section 9007 of Public Law 109-289 is amended by 
striking ``20'' and inserting ``287''.
    Sec. 1318. (a) Inspection of Military Medical Treatment Facilities, 
Military Quarters Housing Medical Hold Personnel, and Military Quarters 
Housing Medical Holdover Personnel.--
            (1) In general.--Not later than 180 days after the date of 
        the enactment of this Act, and annually thereafter, the 
        Secretary of Defense shall inspect each facility of the 
        Department of Defense as follows:
                    (A) Each military medical treatment facility.
                    (B) Each military quarters housing medical hold 
                personnel.
                    (C) Each military quarters housing medical holdover 
                personnel.
            (2) Purpose.--The purpose of an inspection under this 
        subsection is to ensure that the facility or quarters concerned 
        meets acceptable standards for the maintenance and operation of 
        medical facilities, quarters housing medical hold personnel, or 
        quarters housing medical holdover personnel, as applicable.
    (b) Acceptable Standards.--For purposes of this section, acceptable 
standards for the operation and maintenance of military medical 
treatment facilities, military quarters housing medical hold personnel, 
or military quarters housing medical holdover personnel are each of the 
following:
            (1) Generally accepted standards for the accreditation of 
        medical facilities, or for facilities used to quarter 
        individuals with medical conditions that may require medical 
        supervision, as applicable, in the United States.
            (2) Where appropriate, standards under the Americans with 
        Disabilities Act of 1990 (42 U.S.C. 12101 et seq.).
    (c) Additional Inspections on Identified Deficiencies.--
            (1) In general.--In the event a deficiency is identified 
        pursuant to subsection (a) at a facility or quarters described 
        in paragraph (1) of that subsection--
                    (A) the commander of such facility or quarters, as 
                applicable, shall submit to the Secretary a detailed 
                plan to correct the deficiency; and
                    (B) the Secretary shall reinspect such facility or 
                quarters, as applicable, not less often than once every 
                180 days until the deficiency is corrected.
            (2) Construction with other inspections.--An inspection of 
        a facility or quarters under this subsection is in addition to 
        any inspection of such facility or quarters under subsection 
        (a).
    (d) Reports on Inspections.--A complete copy of the report on each 
inspection conducted under subsections (a) and (c) shall be submitted 
in unclassified form to the applicable military medical command and to 
the congressional defense committees.
    (e) Report on Standards.--In the event no standards for the 
maintenance and operation of military medical treatment facilities, 
military quarters housing medical hold personnel, or military quarters 
housing medical holdover personnel exist as of the date of the 
enactment of this Act, or such standards as do exist do not meet 
acceptable standards for the maintenance and operation of such 
facilities or quarters, as the case may be, the Secretary shall, not 
later than 30 days after that date, submit to the congressional defense 
committees a report setting forth the plan of the Secretary to ensure--
            (1) the adoption by the Department of standards for the 
        maintenance and operation of military medical facilities, 
        military quarters housing medical hold personnel, or military 
        quarters housing medical holdover personnel, as applicable, 
        that meet--
                    (A) acceptable standards for the maintenance and 
                operation of such facilities or quarters, as the case 
                may be; and
                    (B) where appropriate, standards under the 
                Americans with Disabilities Act of 1990; and
            (2) the comprehensive implementation of the standards 
        adopted under paragraph (1) at the earliest date practicable.
    Sec. 1319. From funds made available for the ``Iraq Security Forces 
Fund'' for fiscal year 2007, up to $155,500,000 may be used, 
notwithstanding any other provision of law, to provide assistance, with 
the concurrence of the Secretary of State, to the Government of Iraq to 
support the disarmament, demobilization, and reintegration of militias 
and illegal armed groups.
    Sec. 1320. (a) Independent Assessment of Capabilities of Iraqi 
Security Forces.--Of the amount appropriated or otherwise made 
available for the Department of Defense, $750,000 is provided to 
commission an independent, private-sector entity, which operates as a 
501(c)(3) with recognized credentials and expertise in military 
affairs, to prepare an independent report assessing the following:
            (1) The readiness of the Iraqi Security Forces (ISF) to 
        assume responsibility for maintaining the territorial integrity 
        of Iraq, denying international terrorists a safe haven, and 
        bringing greater security to Iraq's 18 provinces in the next 
        12-18 months, and bringing an end to sectarian violence to 
        achieve national reconciliation.
            (2) The training; equipping; command, control and 
        intelligence capabilities; and logistics capacity of the ISF.
            (3) The likelihood that, given the ISF's record of 
        preparedness to date, following years of training and equipping 
        by U.S. forces, the continued support of U.S. troops will 
        contribute to the readiness of the ISF to fulfill the missions 
        outlined in subparagraph (1).
    (b) Report.--Not later than 120 days after passage of this Act, the 
designated private sector entity shall provide an unclassified report, 
with a classified annex, containing its findings, to the House and 
Senate Committees on Armed Services, Appropriations, Foreign Relations, 
and Intelligence.
    Sec. 1321. (a) Award of Medal of Honor to Woodrow W. Keeble for 
Valor During Korean War.--Notwithstanding any applicable time 
limitation under section 3744 of title 10, United States Code, or any 
other time limitation with respect to the award of certain medals to 
individuals who served in the Armed Forces, the President may award to 
Woodrow W. Keeble the Medal of Honor under section 3741 of that title 
for the acts of valor described in subsection (b).
    (b) Acts of Valor.--The acts of valor referred to in subsection (a) 
are the acts of Woodrow W. Keeble, then-acting platoon leader, carried 
out on October 20, 1951, during the Korean War.

                          (transfer of funds)

    Sec. 1322. Of the amount appropriated under the heading ``Other 
Procurement, Army'', in title III of division A of Public Law 109-148, 
$6,250,000 shall be transferred to ``Military Construction, Army''.
    Sec. 1323. The Secretary of the Navy shall, notwithstanding any 
other provision of law, transfer to the Secretary of the Air Force, at 
no cost, all lands, easements, Air Installation Compatible Use Zones, 
and facilities at NASJRB Willow Grove designated for operation as a 
Joint Interagency Installation for use by the Pennsylvania National 
Guard and other Department of Defense components, government agencies, 
and associated users to perform national defense, homeland security, 
and emergency preparedness missions.

                          (transfer of funds)

    Sec. 1324. Notwithstanding any other provision of law (except 
section 1331 of this Act), not to exceed $110,000,000 may be 
transferred to the ``Economic Support Fund'', Department of State, for 
use in programs in Pakistan from amounts appropriated in chapter 2 as 
follows:
            ``Military Personnel, Army'', $70,000,000.
            ``National Guard Personnel, Army'', $13,183,000.
            ``Defense Health Program'', $26,817,000.
    Sec. 1325. The Secretary of Defense, notwithstanding any other 
provision of law, acting through the Office of Economic Adjustment or 
the Office of Dependents Education of the Department of Defense, shall 
use not less than $10,000,000 of funds made available in this title 
under the heading ``Operations and Maintenance, Defense-Wide'' to make 
grants and supplement other Federal funds to provide special assistance 
to local education agencies in districts adversely affected by 
significant changes in the military population.
    Sec. 1326. (a) Findings.--Congress finds the following:
            (1) Congress has appropriated over $15 billion to train and 
        equip the security forces of Iraq since April 2004.
            (2) The Administration has reported in the March 2007 
        report entitled ``Measuring Stability and Security in Iraq'' 
        that the number of Iraqi security forces nearing combat 
        proficiency is 328,700.
            (3) The Iraqi security forces continue to be trained to 
        achieve the highest level of combat efficiency in order to 
        provide for the security and stability of the Iraqi people.
    (b) Sense of Congress.--It is the sense of Congress that--
            (1) as battalions of the Iraqi security forces achieve a 
        level of combat proficiency such that they can conduct 
        independent combat operations without support from Coalition 
        forces in Iraq, units of the United States Armed Forces should 
        be redeployed from Iraq; and
            (2) regular, accurate accounts of the combat proficiency of 
        battalions of the Iraqi security forces are necessary for the 
        American public to gauge the development of the Iraqi security 
        forces.
    (c) Report on Combat Proficiency of Iraqi Security Forces.--The 
President shall transmit to the appropriate congressional committees 
each month a report in classified and unclassified form that contains 
an accounting of the number of battalions of the security forces of 
Iraq at each level of combat proficiency described in subsection (d).
    (d) Levels of Combat Proficiency.--The levels of combat proficiency 
referred to in subsection (c) are the following:
            (1) Level 1 means a battalion that can conduct independent 
        combat operations without support from Coalition forces in 
        Iraq.
            (2) Level 2 means a battalion that can conduct independent 
        combat operations, but only with logistical support, or non-
        combat-related support from Coalition forces in Iraq.
            (3) Level 3 means a battalion that can participate in 
        combat operations alongside Coalition forces, but cannot 
        conduct independent combat operations without direct combat 
        support from Coalition forces in Iraq.
            (4) Level 4 means a battalion that cannot participate in 
        combat operations, even with support from Coalition forces in 
        Iraq.
    (e) Comparison of Data.--The report shall include a comparison of 
data from each previous report with respect to each battalion of the 
security forces of Iraq.
    (f) Public Notification.--The President shall ensure that the 
unclassified form of each report required by this section is made 
available on the main public Internet Web site of the Department of 
Defense not later than 10 days after the date on which the report is 
transmitted to the appropriate congressional committees, and that a 
link to the accounting in the report is made available on the homepage 
of such Internet Web site.
    (g) Definition.--As used in this section, the term ``appropriate 
congressional committees'' means--
            (1) the Committee on Appropriations, the Committee on Armed 
        Services, and the Permanent Select Committee on Intelligence of 
        the House of Representatives; and
            (2) the Committee on Appropriations, the Committee on Armed 
        Services, and the Select Committee on Intelligence of the 
        Senate.
    (h) Effective Date.--The requirement to transmit and make available 
reports under this section shall apply with respect to the first month 
beginning after the date of the enactment of this Act and to each 
subsequent month thereafter until the President determines and 
certifies to the appropriate congressional committees that the security 
forces of Iraq have achieved combat proficiency to the extent necessary 
to combat the insurgency in Iraq.
    Sec. 1327. (a) Congress finds that it is Defense Department policy 
that units should not be deployed for combat unless they are rated 
``fully mission capable''.
    (b) None of the funds appropriated or otherwise made available in 
this or any other Act may be used to deploy any unit of the Armed 
Forces to Iraq unless the President has certified in writing to the 
Committees on Appropriations and the Committees on Armed Services at 
least 15 days in advance of the deployment that the unit is fully 
mission capable.
    (c) For purposes of subsection (b), the term ``fully mission 
capable'' means capable of performing assigned mission essential tasks 
to prescribed standards under the conditions expected in the theater of 
operations, consistent with the guidelines set forth in the Department 
of Defense readiness reporting system.
    (d) The President, by certifying in writing to the Committees on 
Appropriations and the Committees on Armed Services that the deployment 
to Iraq of a unit that is not assessed fully mission capable is 
required for reasons of national security and by submitting along with 
the certification a report in classified and unclassified form 
detailing the particular reason or reasons why the unit's deployment is 
necessary, may waive the limitation prescribed in subsection (b) on a 
unit-by-unit basis.
    Sec. 1328. (a) Congress finds that it is Defense Department policy 
that Army, Army Reserve, and National Guard units should not be 
deployed for combat beyond 365 days or that Marine Corps and Marine 
Corps Reserve units should not be deployed for combat beyond 210 days.
    (b) None of the funds appropriated or otherwise made available in 
this or any other Act may be obligated or expended to initiate the 
development of, continue the development of, or execute any order that 
has the effect of extending the deployment for Operation Iraqi Freedom 
of--
            (1) any unit of the Army, Army Reserve or Army National 
        Guard beyond 365 days; or
            (2) any unit of the Marine Corps or Marine Corps Reserve 
        beyond 210 days.
    (c) The limitation prescribed in subsection (b) shall not be 
construed to require force levels in Iraq to be decreased below the 
total United States force levels in Iraq prior to January 10, 2007.
    (d) The President, by certifying in writing to the Committees on 
Appropriations and the Committees on Armed Services that the extension 
of a unit's deployment in Iraq beyond the periods specified in 
subsection (b) is required for reasons of national security and by 
submitting along with the certification a report in classified and 
unclassified form detailing the particular reason or reasons why the 
unit's extended deployment is necessary, may waive the limitations 
prescribed in subsection (b) on a unit-by-unit basis.
    Sec. 1329. (a) Congress finds that it is Defense Department policy 
that Army, Army Reserve, and National Guard units should not be 
redeployed for combat if the unit has been deployed within the previous 
365 consecutive days or that Marine Corps and Marine Corps Reserve 
units should not be redeployed for combat if the unit has been deployed 
within the previous 210 days.
    (b) None of the funds appropriated or otherwise made available in 
this or any other Act may be obligated or expended to initiate the 
development of, continue the development of, or execute any order that 
has the effect of deploying for Operation Iraqi Freedom of--
            (1) any unit of the Army, Army Reserve or Army National 
        Guard if such unit has been deployed within the previous 365 
        consecutive days; or
            (2) any unit of the Marine Corps or Marine Corps Reserve if 
        such unit has been deployed within the previous 210 consecutive 
        days.
    (c) The limitation prescribed in subsection (b) shall not be 
construed to require force levels in Iraq to be decreased below the 
total United States force levels in Iraq prior to January 10, 2007.
    (d) The President, by certifying in writing to the Committees on 
Appropriations and the Committees on Armed Services that the 
redeployment of a unit to Iraq in advance of the periods specified in 
subsection (b) is required for reasons of national security and by 
submitting along with the certification a report in classified and 
unclassified form detailing the particular reason or reasons why the 
unit's redeployment is necessary, may waive the limitations prescribed 
in subsection (b) on a unit-by-unit basis.
    Sec. 1330. The President shall transmit to the Congress a report in 
classified and unclassified form, on or before July 13, 2007, 
detailing--
            (1) the progress the Government of Iraq has made in--
                    (A) giving the United States Armed Forces and Iraqi 
                Security Forces the authority to pursue all extremists, 
                including Sunni insurgents and Shiite militias;
                    (B) delivering necessary Iraqi Security Forces for 
                Baghdad and protecting such Forces from political 
                interference;
                    (C) intensifying efforts to build balanced security 
                forces throughout Iraq that provide even-handed 
                security for all Iraqis;
                    (D) ensuring that Iraq's political authorities are 
                not undermining or making false accusations against 
                members of the Iraqi Security Forces;
                    (E) eliminating militia control of local security;
                    (F) establishing a strong militia disarmament 
                program;
                    (G) ensuring fair and just enforcement of laws;
                    (H) establishing political, media, economic, and 
                service committees in support of the Baghdad Security 
                Plan;
                    (I) eradicating safe havens;
                    (J) reducing the level of sectarian violence in 
                Iraq; and
                    (K) ensuring that the rights of minority political 
                parties in the Iraqi Parliament are protected; and
            (2) whether the Government of Iraq has--
                    (A) enacted a broadly accepted hydro-carbon law 
                that equitably shares oil revenues among all Iraqis;
                    (B) adopted legislation necessary for the conduct 
                of provincial and local elections, taken steps to 
                implement such legislation, and set a schedule to 
                conduct provincial and local elections;
                    (C) reformed current laws governing the de-
                Baathification process to allow for more equitable 
                treatment of individuals affected by such laws;
                    (D) amended the Constitution of Iraq consistent 
                with the principles contained in article 137 of such 
                Constitution; and
                    (E) allocated and begun expenditure of $10 billion 
                in Iraqi revenues for reconstruction projects, 
                including delivery of essential services, on an 
                equitable basis.
    Sec. 1331. (a) Limitation on Availability of Funds.--None of the 
funds provided by chapter 2 shall be available for obligation or 
expenditure unless--
            (1) the President submits to the Congress, on or before 
        July 13, 2007, the report required by section 1330; and
            (2) a joint resolution of approval is enacted into law.
    (b) Joint Resolution of Approval.--For purposes of this section, 
the term ``joint resolution of approval'' means a joint resolution that 
is introduced by the chairman of the Committee on Appropriations of the 
House of Representatives or the Senate on the first legislative day 
following the date on which the report of the President required by 
section 1330 is received by the Congress, does not contain a preamble, 
and the sole matter after the resolving clause of which (other than as 
a result of the adoption of an amendment permitted under subsection 
(f)) is as follows: ``That the Congress approves the obligation and 
expenditure of funds provided by chapter 2 of title I of the U.S. Troop 
Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability 
Appropriations Act, 2007.''.
    (c) Referral to Committees.--A joint resolution of approval 
introduced in the House of Representatives shall be referred to the 
Committee on Appropriations of the House, and a joint resolution of 
approval introduced in the Senate shall be referred to the Committee on 
Appropriations of the Senate.
    (d) Consideration by Committees.--A joint resolution of approval 
shall not be subject to amendment during consideration by the Committee 
on Appropriations of the House of Representatives or the Senate.
    (e) Discharge of Committees.--If the committee of either House to 
which a joint resolution of approval has been referred has not reported 
the joint resolution at the end of 4 legislative days after its 
introduction, the committee shall be discharged from further 
consideration of the joint resolution, and the joint resolution shall 
be placed on the appropriate calendar of the House involved.
    (f) Floor Consideration in House of Representatives.--For purposes 
of the House of Representatives:
            (1) In general.--Not later than the second legislative day 
        following the date on which the Committee on Appropriations has 
        reported (or has been discharged from further consideration of) 
        a joint resolution of approval, the Speaker shall, pursuant to 
        clause 2(b) of rule XVIII, declare the House resolved into the 
        Committee of the Whole House on the state of the Union for 
        consideration of the joint resolution. The first reading of the 
        joint resolution shall be dispensed with. All points of order 
        against the joint resolution and against its consideration 
        shall be waived. General debate shall be confined to the joint 
        resolution and shall not exceed 2 hours equally divided and 
        controlled by the chairman and ranking minority member of the 
        Committee on Appropriations. After general debate, the joint 
        resolution shall be considered for amendment under the 5-minute 
        rule. No amendment to the joint resolution shall be in order, 
        except the amendment specified in paragraph (2). Such amendment 
        shall be considered as read, shall be debatable for 2 hours 
        equally divided and controlled by the proponent and an 
        opponent, shall not be subject to amendment, and shall not be 
        subject to a demand for division of the question in the House 
        or in the Committee of the Whole. All points of order against 
        such amendment are waived. At the conclusion of consideration 
        of the joint resolution for amendment, the Committee shall rise 
        and report the joint resolution to the House with such 
        amendment as may have been adopted. The previous question shall 
        be considered as ordered on the joint resolution and amendment 
        thereto to final passage without intervening motion.
            (2) Permitted amendment.--The amendment specified in 
        paragraph (1) is an amendment the sole matter of which is as 
        follows: providing that defense funding related to Iraq may 
        only be used to plan and execute the redeployment of troops 
        within 180 days of enactment of the joint resolution of 
        approval, with the exception of troops who are protecting 
        American diplomatic facilities and American citizens (including 
        members of the United States Armed Forces), serving in roles 
        consistent with customary diplomatic positions, engaging in 
        targeted special actions limited in duration and scope to 
        killing or capturing members of al-Qaeda and other terrorist 
        organizations with global reach, or training and equipping 
        members of the Iraqi Security Forces.
            (3) Permitted motions.--During consideration of a joint 
        resolution of approval--
                    (A) the Chairman of the Committee of the Whole may 
                entertain a motion that the Committee rise only if 
                offered by the chairman of the Committee on 
                Appropriations or a designee; and
                    (B) the Chairman of the Committee of the Whole may 
                not entertain any motion to strike out the resolving 
                words of the joint resolution (as described in clause 9 
                of rule XVIII).
            (4) Further consideration.--If the Committee of the Whole 
        rises and reports that it has come to no resolution on a joint 
        resolution of approval, then on the next legislative day the 
        House shall, immediately after the third daily order of 
        business under clause 1 of rule XIV, resolve into the Committee 
        on the Whole for further consideration of the joint resolution.
            (5) Appeals.--Appeals from the decisions of the Chair 
        relating to the application of the rules of the House to the 
        procedures relating to a joint resolution of approval shall be 
        decided without debate.
    (g) Floor Consideration in Senate.--For purposes of the Senate:
            (1) In general.--When the Committee on Appropriations has 
        reported (or has been discharged from further consideration of) 
        a joint resolution of approval, it shall be in order (even 
        though a previous motion to the same effect has been disagreed 
        to) for any Senator to move to proceed to the consideration of 
        the joint resolution. All points of order against the joint 
        resolution (and against consideration of the joint resolution) 
        shall be waived. The motion shall be privileged and not 
        debatable. The motion shall not be subject to amendment, a 
        motion to postpone, or a motion to proceed to the consideration 
        of other business. A motion to reconsider the vote by which the 
        motion is agreed to or disagreed to shall not be in order. If a 
        motion to proceed to the consideration of the joint resolution 
        is agreed to, the joint resolution shall remain the unfinished 
        business of the Senate until disposed of.
            (2) Debate.--Debate on a joint resolution of approval, and 
        on all debatable motions and appeals in connection therewith, 
        shall be limited to not more than 10 hours, which shall be 
        equally divided and controlled by the chairman and ranking 
        minority member of the Committee on Appropriations. A motion to 
        further limit debate shall be in order and shall not be 
        debatable, but such motion shall not be in order until after 5 
        hours of debate. An amendment to the joint resolution shall not 
        be in order. A motion to table, postpone, proceed to other 
        business, or recommit the joint resolution shall not be in 
        order. A motion to reconsider the vote by which the joint 
        resolution is agreed to or disagreed to shall not be in order.
            (3) Final passage.--Immediately following the conclusion of 
        the debate on a joint resolution of approval, and a single 
        quorum call at the conclusion of the debate if requested in 
        accordance with the rules of the Senate, the vote on final 
        passage of the joint resolution shall occur.
            (4) Appeals.--Appeals from the decisions of the Chair 
        relating to the application of the rules of the Senate relating 
        to the procedures relating to a joint resolution of approval 
        shall be decided without debate.
    (h) Consideration by Senate After Passage by House of 
Representatives.--
            (1) Prior to senate passage.--If, before passage by the 
        Senate of a joint resolution of approval of the Senate, the 
        Senate receives from the House of Representatives a joint 
        resolution of approval, then the following procedures shall 
        apply:
                    (A) The joint resolution of the House shall not be 
                referred to a committee.
                    (B) With respect to a joint resolution of approval 
                of the Senate--
                            (I) the procedure in the Senate shall be 
                        the same as if no joint resolution had been 
                        received from the House; but
                            (ii) the vote on final passage shall be on 
                        the joint resolution of the House.
                    (C) Upon disposition of the joint resolution 
                received from the House, it shall no longer be in order 
                to consider the joint resolution that originated in the 
                Senate.
            (2) Following senate passage.--If the Senate receives from 
        the House of Representatives a joint resolution of approval 
        after the Senate has disposed of a Senate originated joint 
        resolution, and the matter after the resolving clauses of the 2 
        joint resolutions are identical, the action of the Senate with 
        regard to the disposition of the Senate originated joint 
        resolution shall be deemed to be the action of the Senate with 
        regard to the House originated joint resolution.
    (i) Rules of House of Representatives and Senate.--Subsections (b) 
through (h) are enacted by the Congress--
            (1) as an exercise of the rulemaking power of the House of 
        Representatives and the Senate, respectively, and as such is 
        deemed a part of the rules of each House, respectively, and 
        such procedures supersede other rules only to the extent that 
        they are inconsistent with such other rules; and
            (2) with the full recognition of the constitutional right 
        of either House to change the rules (so far as relating to the 
        procedures of that House) at any time, in the same manner, and 
        to the same extent as any other rule of that House.

       TITLE II--OTHER INTERNATIONAL AND SECURITY-RELATED FUNDING

                               CHAPTER 1

                         DEPARTMENT OF JUSTICE

                            Legal Activities

            salaries and expenses, general legal activities

    For an additional amount for ``Salaries and Expenses, General Legal 
Activities'', $1,648,000, to remain available until September 30, 2008.

             salaries and expenses, united states attorneys

    For an additional amount for ``Salaries and Expenses, United States 
Attorneys'', $5,000,000, to remain available until September 30, 2008.

                     United States Marshals Service

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', $6,450,000, 
to remain available until September 30, 2008.

                       National Security Division

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', $1,736,000, 
to remain available until September 30, 2008.

                    Federal Bureau of Investigation

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', 
$268,000,000, of which $258,000,000 is to remain available until 
September 30, 2008 and $10,000,000 is to remain available until 
expended to implement corrective actions in response to the findings 
and recommendations in the Department of Justice Office of Inspector 
General report entitled, ``A Review of the Federal Bureau of 
Investigation's Use of National Security Letters'', of which $500,000 
shall be transferred to and merged with ``Department of Justice, Office 
of the Inspector General''.

                    Drug Enforcement Administration

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', 
$12,166,000, to remain available until September 30, 2008.

          Bureau of Alcohol, Tobacco, Firearms and Explosives

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', $4,000,000, 
to remain available until September 30, 2008.

                         Federal Prison System

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', 
$17,000,000, to remain available until September 30, 2008.

                               CHAPTER 2

                          DEPARTMENT OF ENERGY

                    ATOMIC ENERGY DEFENSE ACTIVITIES

                National Nuclear Security Administration

                    defense nuclear nonproliferation

    For an additional amount for ``Defense Nuclear Nonproliferation'', 
$150,000,000, to remain available until expended.

                    GENERAL PROVISION--THIS CHAPTER

                          (transfer of funds)

    Sec. 2201. The Administrator of the National Nuclear Security 
Administration is authorized to transfer up to $1,000,000 from Defense 
Nuclear Nonproliferation to the Office of the Administrator during 
fiscal year 2007 supporting nuclear nonproliferation activities.

                               CHAPTER 3

                    DEPARTMENT OF HOMELAND SECURITY

                        Analysis and Operations

    For an additional amount for ``Analysis and Operations'', 
$15,000,000, to remain available until September 30, 2008, to be used 
for support of the State and Local Fusion Center program.

              United States Customs and Border Protection

                         salaries and expenses

                     (including transfer of funds)

    For an additional amount for ``Salaries and Expenses'', 
$115,000,000, to remain available until September 30, 2008, to be used 
to increase the number of officers, intelligence analysts and support 
staff responsible for container security inspections, and for other 
efforts to improve supply chain security: Provided, That up to 
$5,000,000 shall be transferred to Federal Law Enforcement Training 
Center ``Salaries and Expenses'', for basic training costs.

 air and marine interdiction, operations, maintenance, and procurement

    For an additional amount for ``Air and Marine Interdiction, 
Operations, Maintenance, and Procurement'', for air and marine 
operations on the Northern Border, including the final Northern Border 
air wing, $120,000,000, to remain available until September 30, 2008.

           United States Immigration and Customs Enforcement

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', 
$10,000,000, to remain available until September 30, 2008.

                 Transportation Security Administration

                           aviation security

    For an additional amount for ``Aviation Security'', $970,000,000; 
of which $815,000,000 shall be for procurement and installation of 
checked baggage explosives detection systems, to remain available until 
expended; of which $45,000,000 shall be for expansion of checkpoint 
explosives detection pilot systems, to remain available until expended; 
and of which $110,000,000 shall be for air cargo security, to remain 
available until September 30, 2009.

                          federal air marshals

    For an additional amount for ``Federal Air Marshals'', $8,000,000, 
to remain available until September 30, 2008.

                    National Protection and Programs

           infrastructure protection and information security

    For an additional amount for ``Infrastructure Protection and 
Information Security'', $37,000,000, to remain available until 
September 30, 2008.

                        Office of Health Affairs

    For an additional amount for ``Office of Health Affairs'' for 
nuclear event public health assessment and planning and other 
activities, $15,000,000, to remain available until September 30, 2008.

                  Federal Emergency Management Agency

                     management and administration

    For expenses for management and administration of the Federal 
Emergency Management Agency, $25,000,000, to remain available until 
September 30, 2008: Provided, That none of such funds made available 
under this heading may be obligated until the Committees on 
Appropriations of the Senate and the House of Representatives receive 
and approve a plan for expenditure: Provided further, That unobligated 
amounts in the ``Administrative and Regional Operations'' and 
``Readiness, Mitigation, Response, and Recovery'' accounts shall be 
transferred to ``Management and Administration'' and may be used for 
any purpose authorized for such amounts and subject to limitation on 
the use of such amounts.

                        state and local programs

    For an additional amount for ``State and Local Programs'', 
$552,500,000; of which $190,000,000 shall be for port security grants 
pursuant to section 70107(l) of title 46, United States Code; of which 
$325,000,000 shall be for intercity rail passenger transportation, 
freight rail, and transit security grants; of which $35,000,000 shall 
be for regional grants and regional technical assistance to high risk 
urban areas for catastrophic event planning and preparedness; and of 
which $2,500,000 shall be for technical assistance: Provided, That none 
of the funds made available under this heading may be obligated for 
such regional grants and regional technical assistance until the 
Committees on Appropriations of the Senate and the House of 
Representatives receive and approve a plan for expenditure: Provided 
further, That funds for such regional grants and regional technical 
assistance shall remain available until September 30, 2008.

                emergency management performance grants

    For an additional amount for ``Emergency Management Performance 
Grants'', $100,000,000.

           United States Citizenship and Immigration Services

    For an additional amount for expenses of ``United States 
Citizenship and Immigration Services'' to address backlogs of security 
checks associated with pending applications and petitions, $10,000,000, 
to remain available until September 30, 2008: Provided, That none of 
the funds made available under this heading shall be available for 
obligation until the Secretary of Homeland Security, in consultation 
with the United States Attorney General, submits to the Committees on 
Appropriations of the Senate and the House of Representatives a plan to 
eliminate the backlog of security checks that establishes information 
sharing protocols to ensure United States Citizenship and Immigration 
Services has the information it needs to carry out its mission.

                         Science and Technology

           research, development, acquisition, and operations

    For an additional amount for ``Research, Development, Acquisition, 
and Operations'' for air cargo security research, $10,000,000, to 
remain available until expended.

                   Domestic Nuclear Detection Office

                 research, development, and operations

    For an additional amount for ``Research, Development, and 
Operations'' for non-container, rail, aviation and intermodal radiation 
detection activities, $39,000,000, to remain available until expended.

                          systems acquisition

    For an additional amount for ``Systems Acquisition'', $223,500,000, 
to remain available until expended: Provided, That none of the funds 
appropriated under this heading shall be obligated for full scale 
procurement of Advanced Spectroscopic Portal Monitors until the 
Secretary of Homeland Security has certified through a report to the 
Committees on Appropriations of the Senate and the House of 
Representatives that a significant increase in operational 
effectiveness will be achieved.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 2301. (a) Amendments.--Section 550 of the Department of 
Homeland Security Appropriations Act, 2007 (6 U.S.C. 121 note) is 
amended by--
            (1) in subsection (c), by striking ``consistent with 
        similar'' and inserting ``identical to the protections given'';
            (2) in subsection (c), by striking ``, site security plans, 
        and other information submitted to or obtained by the Secretary 
        under this section, and related vulnerability or security 
        information, shall be treated as if the information were 
        classified material'' and inserting ``and site security plans 
        shall be treated as sensitive security information (as that 
        term is used in section 1520.5 of title 49, Code of Federal 
        Regulations, or any subsequent regulations relating to the same 
        matter)''; and
            (3) by adding at the end of the section the following:
    ``(h) This section shall not preclude or deny any right of any 
State or political subdivision thereof to adopt or enforce any 
regulation, requirement, or standard of performance with respect to 
chemical facility security that is more stringent than a regulation, 
requirement, or standard of performance issued under this section, or 
otherwise impair any right or jurisdiction of any State with respect to 
chemical facilities within that State.''.
    (b) Regulatory Clarification.--Not later than 60 days after the 
date of the enactment of this Act, the Secretary of Homeland Security 
shall update the regulations administered by the Secretary that govern 
sensitive security information, including 49 CFR 1520, to ensure the 
protection of all information required to be protected under section 
550(c) of the Department of Homeland Security Appropriations Act, 2007 
(6 U.S.C. 121 note), as amended by paragraph (a).
    Sec. 2302. None of the funds provided in this Act, or Public Law 
109-295, shall be available to carry out section 872 of Public Law 107-
296.
    Sec. 2303. The Secretary of Homeland Security shall require that 
all contracts of the Department of Homeland Security that provide award 
fees link such fees to successful acquisition outcomes (which outcomes 
shall be specified in terms of cost, schedule, and performance).

                               CHAPTER 4

                           LEGISLATIVE BRANCH

                        HOUSE OF REPRESENTATIVES

                         Salaries and Expenses

    For an additional amount for ``Salaries and Expenses'', $6,437,000, 
as follows:

                        Allowances and Expenses

    For an additional amount for allowances and expenses as authorized 
by House resolution or law, $6,437,000 for business continuity and 
disaster recovery, to remain available until expended.

                    GOVERNMENT ACCOUNTABILITY OFFICE

                         Salaries and Expenses

    For an additional amount for ``Salaries and Expenses'' of the 
Government Accountability Office, $374,000, to remain available until 
September 30, 2008.

                               CHAPTER 5

                         DEPARTMENT OF DEFENSE

                      Military Construction, Army

    For an additional amount for ``Military Construction, Army'', 
$1,255,890,000, to remain available until September 30, 2008: Provided, 
That notwithstanding any other provision of law, such funds may be 
obligated and expended to carry out planning and design and military 
construction projects not otherwise authorized by law: Provided 
further, That of the funds provided under this heading, not to exceed 
$173,700,000 shall be available for study, planning, design, and 
architect and engineer services: Provided further, That of the funds 
made available under this heading, $369,690,000 shall not be obligated 
or expended until the Secretary of Defense submits a detailed report 
explaining how military road construction is coordinated with NATO and 
coalition nations: Provided further, That of the funds made available 
under this heading, $401,700,000 shall not be obligated or expended 
until the Secretary of Defense submits a detailed stationing plan to 
support Army end-strength growth to the Committees on Appropriations of 
the House of Representatives and Senate: Provided further, That of the 
funds provided under this heading, $274,800,000 shall not be obligated 
or expended until the Secretary of Defense certifies that none of the 
funds are to be used for the purpose of providing facilities for the 
permanent basing of United States military personnel in Iraq.

              Military Construction, Navy and Marine Corps

    For an additional amount for ``Military Construction, Navy and 
Marine Corps'', $370,990,000, to remain available until September 30, 
2008: Provided, That notwithstanding any other provision of law, such 
funds may be obligated and expended to carry out planning and design 
and military construction projects not otherwise authorized by law: 
Provided further, That of the funds provided under this heading, not to 
exceed $49,600,000 shall be available for study, planning, design, and 
architect and engineer services: Provided further, That of the funds 
made available under this heading, $324,270,000 shall not be obligated 
or expended until the Secretary of Defense submits a detailed 
stationing plan to support Marine Corps end-strength growth to the 
Committees on Appropriations of the House of Representatives and 
Senate.

                    Military Construction, Air Force

    For an additional amount for ``Military Construction, Air Force'', 
$43,300,000, to remain available until September 30, 2008: Provided, 
That notwithstanding any other provision of law, such funds may be 
obligated and expended to carry out planning and design and military 
construction projects not otherwise authorized by law: Provided 
further, That of the funds provided under this heading, not to exceed 
$3,000,000 shall be available for study, planning, design, and 
architect and engineer services.

            Department of Defense Base Closure Account 2005

    For deposit into the Department of Defense Base Closure Account 
2005, established by section 2906A(a)(1) of the Defense Base Closure 
and Realignment Act of 1990 (10 U.S.C. 2687 note), $3,136,802,000, to 
remain available until expended: Provided, That within 30 days of the 
enactment of this Act, the Secretary of Defense shall submit a detailed 
spending plan to the Committees on Appropriations of the House of 
Representatives and Senate.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 2501. Notwithstanding any other provision of law, none of the 
funds in this or any other Act may be used to close Walter Reed Army 
Medical Center until equivalent medical facilities at the Walter Reed 
National Military Medical Center at Naval Medical Center, Bethesda, 
Maryland, and/or the Fort Belvoir, Virginia, Community Hospital have 
been constructed and equipped: Provided, That to ensure that the 
quality of care provided by the Military Health System is not 
diminished during this transition, the Walter Reed Army Medical Center 
shall be adequately funded, to include necessary renovation and 
maintenance of existing facilities, to maintain the maximum level of 
inpatient and outpatient services.
    Sec. 2502. Notwithstanding any other provision of law, none of the 
funds in this or any other Act shall be used to reorganize or relocate 
the functions of the Armed Forces Institute of Pathology (AFIP) until 
the Secretary of Defense has submitted, not later than December 31, 
2007, a detailed plan and timetable for the proposed reorganization and 
relocation to the Committees on Appropriations and Armed Services of 
the Senate and House of Representatives. The plan shall take into 
consideration the recommendations of a study being prepared by the 
Government Accountability Office (GAO), provided that such study is 
available not later than 45 days before the date specified in this 
section, on the impact of dispersing selected functions of AFIP among 
several locations, and the possibility of consolidating those functions 
at one location. The plan shall include an analysis of the options for 
the location and operation of the Program Management Office for second 
opinion consults that are consistent with the recommendations of the 
Base Realignment and Closure Commission, together with the rationale 
for the option selected by the Secretary.

                               CHAPTER 6

                 DEPARTMENT OF STATE AND RELATED AGENCY

                          DEPARTMENT OF STATE

                   Administration of Foreign Affairs

                    diplomatic and consular programs

                     (including transfer of funds)

    For an additional amount for ``Diplomatic and Consular Programs'', 
$870,658,000, to remain available until September 30, 2008, of which 
$96,500,000 for World Wide Security Upgrades is available until 
expended: Provided, That of the funds appropriated under this heading, 
not more than $20,000,000 shall be made available for public diplomacy 
programs: Provided further, That prior to the obligation of funds 
pursuant to the previous proviso, the Secretary of State shall submit a 
report to the Committees on Appropriations describing a comprehensive 
public diplomacy strategy, with goals and expected results, for fiscal 
years 2007 and 2008: Provided further, That of the amount available 
under this heading, $258,000 shall be transferred to, and merged with, 
funds available in fiscal year 2007 for expenses for the United States 
Commission on International Religious Freedom: Provided further, That 
20 percent of the amount available for Iraq operations shall not be 
obligated until the Committees on Appropriations receive and approve a 
detailed plan for expenditure, prepared by the Secretary of State, and 
submitted within 60 days after the date of enactment of this Act: 
Provided further, That within 15 days of enactment of this Act, the 
Office of Management and Budget shall apportion $15,000,000 from 
amounts appropriated or otherwise made available by chapter 8 of title 
II of division B of Public Law 109-148 under the heading ``Emergencies 
in the Diplomatic and Consular Service'' for emergency evacuations: 
Provided further, That of the amount made available under this heading 
for Iraq, not to exceed $20,000,000 may be transferred to, and merged 
with, funds in the ``Emergencies in the Diplomatic and Consular 
Service'' appropriations account, to be available only for terrorism 
rewards.

                    office of the inspector general

                     (including transfer of funds)

    For an additional amount for ``Office of Inspector General'', 
$36,500,000, to remain available until December 31, 2008: Provided, 
That $35,000,000 shall be transferred to the Special Inspector General 
for Iraq Reconstruction for reconstruction oversight.

               educational and cultural exchange programs

    For an additional amount for ``Educational and Cultural Exchange 
Programs'', $20,000,000, to remain available until expended.

                      International Organizations

              contributions to international organizations

    For an additional amount for ``Contributions to International 
Organizations'', $50,000,000, to remain available until September 30, 
2008.

        contributions for international peacekeeping activities

    For an additional amount for ``Contributions for International 
Peacekeeping Activities'', $288,000,000, to remain available until 
September 30, 2008.

                             RELATED AGENCY

                    Broadcasting Board of Governors

                 international broadcasting operations

    For an additional amount for ``International Broadcasting 
Operations'' for activities related to broadcasting to the Middle East, 
$10,000,000, to remain available until September 30, 2008.

                     BILATERAL ECONOMIC ASSISTANCE

                  Funds Appropriated to the President

           united states agency for international development

                child survival and health programs fund

                     (including transfer of funds)

    For an additional amount for ``Child Survival and Health Programs 
Fund'', $161,000,000, to remain available until September 30, 2008: 
Provided, That notwithstanding any other provision of law, if the 
President determines and reports to the Committees on Appropriations 
that the human-to-human transmission of the avian influenza virus is 
efficient and sustained, and is spreading internationally, funds made 
available under the heading ``Millennium Challenge Corporation'' and 
``Global HIV/AIDS Initiative'' in prior Acts making appropriations for 
foreign operations, export financing, and related programs may be 
transferred to, and merged with, funds made available under this 
heading to combat avian influenza: Provided further, That funds made 
available pursuant to the authority of the previous proviso shall be 
subject to the regular notification procedures of the Committees on 
Appropriations.

              international disaster and famine assistance

    For an additional amount for ``International Disaster and Famine 
Assistance'', $165,000,000, to remain available until expended.

   operating expenses of the united states agency for international 
                              development

    For an additional amount for ``Operating Expenses of the United 
States Agency for International Development'', $8,700,000, to remain 
available until September 30, 2008.

   operating expenses of the united states agency for international 
                development office of inspector general

    For an additional amount for ``Operating Expenses of the United 
States Agency for International Development Office of Inspector 
General'', $3,500,000, to remain available until September 30, 2008.

                  Other Bilateral Economic Assistance

                         economic support fund

    For an additional amount for ``Economic Support Fund'', 
$2,649,300,000, to remain available until September 30, 2008: Provided, 
That of the funds appropriated under this heading, $57,400,000 shall be 
made available to nongovernmental organizations in Iraq for economic 
and social development programs and activities in areas of conflict: 
Provided further, That the responsibility for policy decisions and 
justifications for the use of funds appropriated by the previous 
proviso shall be the responsibility of the United States Chief of 
Mission in Iraq: Provided further, That none of the funds appropriated 
under this heading in this Act or in prior Acts making appropriations 
for foreign operations, export financing, and related programs may be 
made available for the Political Participation Fund and the National 
Institutions Fund: Provided further, That of the funds made available 
under the heading ``Economic Support Fund'' in Public Law 109-234 for 
Iraq to promote democracy, rule of law and reconciliation, $2,000,000 
should be made available for the United States Institute of Peace for 
programs and activities in Afghanistan to remain available until 
September 30, 2008.

          assistance for eastern europe and the baltic states

    For an additional amount for ``Assistance for Eastern Europe and 
the Baltic States'', $229,000,000, to remain available until September 
30, 2008, for assistance for Kosovo.

                          Department of State

                             democracy fund

    For an additional amount for ``Democracy Fund'', $260,000,000, to 
remain available until September 30, 2008: Provided, That of the funds 
appropriated under this heading, not less than $190,000,000 shall be 
made available for the Human Rights and Democracy Fund of the Bureau of 
Democracy, Human Rights, and Labor, Department of State, and not less 
than $60,000,000 shall be made available for the United States Agency 
for International Development, for democracy, human rights and rule of 
law programs in Iraq: Provided further, That not later than 60 days 
after enactment of this Act, the Secretary of State shall submit a 
report to the Committees on Appropriations describing a comprehensive, 
long-term strategy, with goals and expected results, for strengthening 
and advancing democracy in Iraq.

          international narcotics control and law enforcement

                    (including rescission of funds)

    For an additional amount for ``International Narcotics Control and 
Law Enforcement'', $257,000,000, to remain available until September 
30, 2008.
    Of the amounts made available for procurement of a maritime patrol 
aircraft for the Colombian Navy under this heading in Public Law 109-
234, $13,000,000 are rescinded.

                    migration and refugee assistance

    For an additional amount for ``Migration and Refugee Assistance'', 
$130,500,000, to remain available until September 30, 2008, of which 
not less than $5,000,000 shall be made available to rescue Iraqi 
scholars.

     united states emergency refugee and migration assistance fund

    For an additional amount for ``United States Emergency Refugee and 
Migration Assistance Fund'', $55,000,000, to remain available until 
expended.

    nonproliferation, anti-terrorism, demining and related programs

    For an additional amount for ``Nonproliferation, Anti-Terrorism, 
Demining and Related Programs'', $57,500,000, to remain available until 
September 30, 2008.

                       Department of the Treasury

               international affairs technical assistance

    For an additional amount for ``International Affairs Technical 
Assistance'', $2,750,000, to remain available until September 30, 2008.

                          MILITARY ASSISTANCE

                  Funds Appropriated to the President

                   foreign military financing program

    For an additional amount for ``Foreign Military Financing 
Program'', $265,000,000, to remain available until September 30, 2008.

                        peacekeeping operations

    For an additional amount for ``Peacekeeping Operations'', 
$230,000,000, to remain available until September 30, 2008: Provided, 
That of the funds appropriated under this heading, not less than 
$40,000,000 shall be made available, notwithstanding section 660 of the 
Foreign Assistance Act of 1961, for assistance for Liberia for security 
sector reform: Provided further, That not later than 30 days after 
enactment of this Act and every 30 days thereafter until September 30, 
2008, the Secretary of State shall submit a report to the Committees on 
Appropriations detailing the obligation and expenditure of funds made 
available under this heading in this Act and in prior Acts making 
appropriations for foreign operations, export financing, and related 
programs.

                    GENERAL PROVISIONS--THIS CHAPTER

                         authorization of funds

    Sec. 2601. Funds appropriated by this title may be obligated and 
expended notwithstanding section 10 of Public Law 91-672 (22 U.S.C. 
2412), section 15 of the State Department Basic Authorities Act of 1956 
(22 U.S.C. 2680), section 313 of the Foreign Relations Authorization 
Act, Fiscal Years 1994 and 1995 (22 U.S.C. 6212), and section 504(a)(1) 
of the National Security Act of 1947 (50 U.S.C. 414(a)(1)).

                    extension of oversight authority

    Sec. 2602. Section 3001(o)(1)(B) of the Emergency Supplemental 
Appropriations Act for Defense and for the Reconstruction of Iraq and 
Afghanistan, 2004 (Public Law 108-106; 117 Stat. 1238; 5 U.S.C. App., 
note to section 8G of Public Law 95-452), as amended by section 1054(b) 
of the John Warner National Defense Authorization Act for Fiscal Year 
2007 (Public Law 109-364; 120 Stat. 2397) and section 2 of the Iraq 
Reconstruction Accountability Act of 2006 (Public Law 109-440), is 
amended by inserting ``or fiscal year 2007'' after ``fiscal year 
2006''.

                                lebanon

    Sec. 2603. (a) Limitation on Economic Support Fund Assistance for 
Lebanon.--None of the funds made available in this Act under the 
heading ``Economic Support Fund'' for cash transfer assistance for the 
Government of Lebanon may be made available for obligation until the 
Secretary of State reports to the Committees on Appropriations on 
Lebanon's economic reform plan and on the specific conditions and 
verifiable benchmarks that have been agreed upon by the United States 
and the Government of Lebanon pursuant to the Memorandum of 
Understanding on cash transfer assistance for Lebanon.
    (b) Limitation on Foreign Military Financing Program and 
International Narcotics Control and Law Enforcement Assistance for 
Lebanon.-- None of the funds made available in this Act under the 
heading ``Foreign Military Financing Program'' or ``International 
Narcotics Control and Law Enforcement'' for military or police 
assistance to Lebanon may be made available for obligation until the 
Secretary of State submits to the Committees on Appropriations a report 
on procedures established to determine eligibility of members and units 
of the armed forces and police forces of Lebanon to participate in 
United States training and assistance programs and on the end use 
monitoring of all equipment provided under such programs to the 
Lebanese armed forces and police forces.
    (c) Certification Required.--Prior to the initial obligation of 
funds made available in this Act for assistance for Lebanon under the 
headings ``Foreign Military Financing Program'' and ``Nonproliferation, 
Anti-Terrorism, Demining and Related Programs'', the Secretary of State 
shall certify to the Committees on Appropriations that all practicable 
efforts have been made to ensure that such assistance is not provided 
to or through any individual, or private or government entity, that 
advocates, plans, sponsors, engages in, or has engaged in, terrorist 
activity.
    (d) Report Required.--Not later than 45 days after the date of the 
enactment of this Act, the Secretary of State shall submit to the 
Committees on Appropriations a report on the Government of Lebanon's 
actions to implement section 14 of United Nations Security Council 
Resolution 1701 (August 11, 2006).
    (e) Special Authority.--This section shall be effective 
notwithstanding section 534(a) of Public Law 109-102, which is made 
applicable to funds appropriated for fiscal year 2007 by the Continuing 
Appropriations Resolution, 2007 (division B of Public Law 109-289, as 
amended by Public Law 110-5).

                           debt restructuring

    Sec. 2604. Amounts appropriated for fiscal year 2007 for 
``Bilateral Economic Assistance--Department of the Treasury--Debt 
Restructuring'' may be used to assist Liberia in retiring its debt 
arrearages to the International Monetary Fund, the International Bank 
for Reconstruction and Development, and the African Development Bank.

                    government accountability office

    Sec. 2605. To facilitate effective oversight of programs and 
activities in Iraq by the Government Accountability Office (GAO), the 
Department of State shall provide GAO staff members the country 
clearances, life support, and logistical and security support necessary 
for GAO personnel to establish a presence in Iraq for periods of not 
less than 45 days.

                    human rights and democracy fund

    Sec. 2606. The Assistant Secretary of State for Democracy, Human 
Rights, and Labor shall be responsible for all policy, funding, and 
programming decisions regarding funds made available under this Act and 
prior Acts making appropriations for foreign operations, export 
financing and related programs for the Human Rights and Democracy Fund 
of the Bureau of Democracy, Human Rights, and Labor.

          inspector general oversight of iraq and afghanistan

    Sec. 2607. (a) In General.--Subject to paragraph (2), the Inspector 
General of the Department of State and the Broadcasting Board of 
Governors (referred to in this section as the ``Inspector General'') 
may use personal services contracts to engage citizens of the United 
States to facilitate and support the Office of the Inspector General's 
oversight of programs and operations related to Iraq and Afghanistan. 
Individuals engaged by contract to perform such services shall not, by 
virtue of such contract, be considered to be employees of the United 
States Government for purposes of any law administered by the Office of 
Personnel Management. The Secretary of State may determine the 
applicability to such individuals of any law administered by the 
Secretary concerning the performance of such services by such 
individuals.
    (b) Conditions.--The authority under paragraph (1) is subject to 
the following conditions:
            (1) The Inspector General determines that existing 
        personnel resources are insufficient.
            (2) The contract length for a personal services contractor, 
        including options, may not exceed 1 year, unless the Inspector 
        General makes a finding that exceptional circumstances justify 
        an extension of up to 1 additional year.
            (3) Not more than 10 individuals may be employed at any 
        time as personal services contractors under the program.
    (c) Termination of Authority.--The authority to award personal 
services contracts under this section shall terminate on December 31, 
2007. A contract entered into prior to the termination date under this 
paragraph may remain in effect until not later than December 31, 2009.
    (d) Other Authorities Not Affected.--The authority under this 
section is in addition to any other authority of the Inspector General 
to hire personal services contractors.

                             funding tables

    Sec. 2608. (a) Funds provided in this Act for the following 
accounts shall be made available for programs and countries in the 
amounts contained in the respective tables included in the joint 
explanatory statement accompanying the conference report on H.R. 1591 
of the 110th Congress (H. Rept. 110-107):
            ``Diplomatic and Consular Programs''.
            ``Economic Support Fund''.
            ``Democracy Fund''.
            ``International Narcotics Control and Law Enforcement''.
            ``Migration and Refugee Assistance''.
    (b) Any proposed increases or decreases to the amounts contained in 
the tables in the accompanying report shall be subject to the regular 
notification procedures of the Committees on Appropriations and section 
634A of the Foreign Assistance Act of 1961.

               spending plan and notification procedures

    Sec. 2609. Not later than 45 days after enactment of this Act the 
Secretary of State shall submit to the Committees on Appropriations a 
report detailing planned expenditures for funds appropriated under the 
headings in this chapter, except for funds appropriated under the 
heading ``International Disaster and Famine Assistance'': Provided, 
That funds appropriated under the headings in this chapter, except for 
funds appropriated under the heading named in this section, shall be 
subject to the regular notification procedures of the Committees on 
Appropriations.

                 conditions on assistance for pakistan

    Sec. 2610. None of the funds made available for assistance for the 
central Government of Pakistan under the heading ``Economic Support 
Fund'' in this title may be made available for non-project assistance 
until the Secretary of State submits to the Committees on 
Appropriations a report on the oversight mechanisms, performance 
benchmarks, and implementation processes for such funds: Provided, That 
notwithstanding any other provision of law, funds made available for 
non-project assistance pursuant to the previous proviso shall be 
subject to the regular notification procedures of the Committees on 
Appropriations: Provided further, That of the funds made available for 
assistance for Pakistan under the heading ``Economic Support Fund'' in 
this title, $5,000,000 shall be made available for the Human Rights and 
Democracy Fund of the Bureau of Democracy, Human Rights, and Labor, 
Department of State, for political party development and election 
observation programs.

                         civilian reserve corps

    Sec. 2611. Of the funds appropriated by this Act under the heading 
``Diplomatic and Consular Programs'', up to $50,000,000 may be made 
available to support and maintain a civilian reserve corps: Provided, 
That none of the funds for a civilian reserve corps may be obligated 
without specific authorization in a subsequent Act of Congress: 
Provided further, That funds made available under this section shall be 
subject to the regular notification procedures of the Committees on 
Appropriations.

                    coordinator for iraq assistance

    Sec. 2612. (a) Coordinator for Iraq Assistance.--Not later than 30 
days after the date of the enactment of this Act, the President shall 
appoint a Coordinator for Iraq Assistance (hereinafter in this section 
referred to as the ``Coordinator''), by and with the advice and consent 
of the Senate, who shall report directly to the President.
    (b) Duties.--The Coordinator shall be responsible for--
            (1) developing and implementing an overall strategy for 
        political, economic, and military assistance for Iraq;
            (2) coordinating and ensuring coherence of Iraq assistance 
        programs and policy among all departments and agencies of the 
        Government of the United States that are implementing 
        assistance programs in Iraq, including the Department of State, 
        the United States Agency for International Development, the 
        Department of Defense, the Department of the Treasury, and the 
        Department of Justice;
            (3) working with the Government of Iraq in meeting the 
        benchmarks described in section 1904(a) of this Act in order to 
        ensure Iraq continues to be eligible to receive United States 
        assistance described in such section;
            (4) coordinating with other donors and international 
        organizations that are providing assistance for Iraq;
            (5) ensuring adequate management and accountability of 
        United States assistance programs for Iraq;
            (6) resolving policy and program disputes among departments 
        and agencies of the United States Government that are 
        implementing assistance programs in Iraq; and
            (7) coordinating United States assistance programs with the 
        reconstruction programs funded and implemented by the 
        Government of Iraq.
    (c) Rank and Status.--The Coordinator shall have the rank and 
status of ambassador.

      TITLE III--ADDITIONAL HURRICANE DISASTER RELIEF AND RECOVERY

                               CHAPTER 1

                       DEPARTMENT OF AGRICULTURE

                    GENERAL PROVISION--THIS CHAPTER

    Sec. 3101. Section 1231(k)(2) of the Food Security Act of 1985 (16 
U.S.C. 3831(k)(2)) is amended by striking ``During calendar year 2006, 
the'' and inserting ``The''.

                               CHAPTER 2

                         DEPARTMENT OF JUSTICE

                       Office of Justice Programs

               state and local law enforcement assistance

    For an additional amount for ``State and Local Law Enforcement 
Assistance'', for discretionary grants authorized by subpart 2 of part 
E, of title I of the Omnibus Crime Control and Safe Streets Act of 1968 
as in effect on September 30, 2006, notwithstanding the provisions of 
section 511 of said Act, $50,000,000, to remain available until 
expended: Provided, That the amount made available under this heading 
shall be for local law enforcement initiatives in the Gulf Coast region 
related to the aftermath of Hurricanes Katrina and Rita: Provided 
further, That these funds shall be apportioned among the States in 
quotient to their level of violent crime as estimated by the Federal 
Bureau of Investigation's Uniform Crime Report for the year 2005.

                         DEPARTMENT OF COMMERCE

            National Oceanic and Atmospheric Administration

                  operations, research, and facilities

    For an additional amount for ``Operations, Research, and 
Facilities'', for necessary expenses related to the consequences of 
Hurricanes Katrina and Rita on the shrimp and fishing industries, 
$110,000,000, to remain available until September 30, 2008.

             NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

                        exploration capabilities

    For an additional amount for ``Exploration Capabilities'' for 
necessary expenses related to the consequences of Hurricane Katrina, 
$35,000,000, to remain available until September 30, 2009.

                    GENERAL PROVISION--THIS CHAPTER

    Sec. 3201. Up to $48,000,000 of amounts made available to the 
National Aeronautics and Space Administration in Public Law 109-148 and 
Public Law 109-234 for emergency hurricane and other natural disaster-
related expenses may be used to reimburse hurricane-related costs 
incurred by NASA in fiscal year 2005.

                               CHAPTER 3

                      DEPARTMENT OF DEFENSE--CIVIL

                         DEPARTMENT OF THE ARMY

                       Corps of Engineers--Civil

                              construction

    For an additional amount for ``Construction'' for necessary 
expenses related to the consequences of Hurricane Katrina and other 
hurricanes of the 2005 season, $25,300,000, to remain available until 
expended, which may be used to continue construction of projects 
related to interior drainage for the greater New Orleans metropolitan 
area.

                 flood control and coastal emergencies

    For an additional amount for ``Flood Control and Coastal 
Emergencies'', as authorized by section 5 of the Act of August 18, 1941 
(33 U.S.C. 701n), for necessary expenses relating to the consequences 
of Hurricanes Katrina and Rita and for other purposes, $1,407,700,000, 
to remain available until expended: Provided, That $1,300,000,000 of 
the amount provided may be used by the Secretary of the Army to carry 
out projects and measures for the West Bank and Vicinity and Lake 
Ponchartrain and Vicinity, Louisiana, projects, as described under the 
heading ``Flood Control and Coastal Emergencies'', in chapter 3 of 
Public Law 109-148: Provided further, That $107,700,000 of the amount 
provided may be used to implement the projects for hurricane storm 
damage reduction, flood damage reduction, and ecosystem restoration 
within Hancock, Harrison, and Jackson Counties, Mississippi 
substantially in accordance with the Report of the Chief of Engineers 
dated December 31, 2006, and entitled ``Mississippi, Coastal 
Improvements Program Interim Report, Hancock, Harrison, and Jackson 
Counties, Mississippi'': Provided further, That projects authorized for 
implementation under this Chief's report shall be carried out at full 
Federal expense, except that the non-Federal interests shall be 
responsible for providing for all costs associated with operation and 
maintenance of the project: Provided further, That any project using 
funds appropriated under this heading shall be initiated only after 
non-Federal interests have entered into binding agreements with the 
Secretary requiring the non-Federal interests to pay 100 percent of the 
operation, maintenance, repair, replacement, and rehabilitation costs 
of the project and to hold and save the United States free from damages 
due to the construction or operation and maintenance of the project, 
except for damages due to the fault or negligence of the United States 
or its contractors: Provided further, That the Chief of Engineers, 
acting through the Assistant Secretary of the Army for Civil Works, 
shall provide a monthly report to the House and Senate Committees on 
Appropriations detailing the allocation and obligation of these funds, 
beginning not later than 60 days after enactment of this Act.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 3301. The Secretary is authorized and directed to determine 
the value of eligible reimbursable expenses incurred by local 
governments in storm-proofing pumping stations, constructing safe 
houses for operators, and other interim flood control measures in and 
around the New Orleans metropolitan area that the Secretary determines 
to be integral to the overall plan to ensure operability of the 
stations during hurricanes, storms and high water events and the flood 
control plan for the area.
    Sec. 3302. (a) The Secretary of the Army is authorized and directed 
to utilize funds remaining available for obligation from the amounts 
appropriated in chapter 3 of Public Law 109-234 under the heading 
``Flood Control and Coastal Emergencies'' for projects in the greater 
New Orleans metropolitan area to prosecute these projects in a manner 
which promotes the goal of continuing work at an optimal pace, while 
maximizing, to the greatest extent practicable, levels of protection to 
reduce the risk of storm damage to people and property.
    (b) The expenditure of funds as provided in subsection (a) may be 
made without regard to individual amounts or purposes specified in 
chapter 3 of Public Law 109-234.
    (c) Any reallocation of funds that are necessary to accomplish the 
goal established in subsection (a) are authorized, subject to the 
approval of the House and Senate Committees on Appropriation.
    Sec. 3303. The Chief of Engineers shall investigate the overall 
technical advantages, disadvantages and operational effectiveness of 
operating the new pumping stations at the mouths of the 17th Street, 
Orleans Avenue and London Avenue canals in the New Orleans area 
directed for construction in Public Law 109-234 concurrently or in 
series with existing pumping stations serving these canals and the 
advantages, disadvantages and technical operational effectiveness of 
removing the existing pumping stations and configuring the new pumping 
stations and associated canals to handle all needed discharges; and the 
advantages, disadvantages and technical operational effectiveness of 
replacing or improving the floodwalls and levees adjacent to the three 
outfall canals: Provided, That the analysis should be conducted at 
Federal expense: Provided further, That the analysis shall be completed 
and furnished to the Congress not later than three months after 
enactment of this Act.
    Sec. 3304. Using funds made available in Chapter 3 under title II 
of Public Law 109-234, under the heading ``Investigations'', the 
Secretary of the Army, in consultation with other agencies and the 
State of Louisiana shall accelerate completion as practicable the final 
report of the Chief of Engineers recommending a comprehensive plan to 
deauthorize deep draft navigation on the Mississippi River Gulf Outlet: 
Provided, That the plan shall incorporate and build upon the Interim 
Mississippi River Gulf Outlet Deep-Draft De-Authorization Report 
submitted to Congress in December 2006 pursuant to Public Law 109-234.

                               CHAPTER 4

                     SMALL BUSINESS ADMINISTRATION

                     Disaster Loans Program Account

                     (including transfer of funds)

    Of the unobligated balances under the heading ``Small Business 
Administration, Disaster Loans Program Account'', $25,069,000, to 
remain available until expended, shall be used for administrative 
expenses to carry out the disaster loan program, which may be 
transferred to and merged with ``Small Business Administration, 
Salaries and Expenses''.
    Of the unobligated balances under the heading ``Small Business 
Administration, Disaster Loans Program Account'', $25,000,000 shall be 
used for loans under section 7(b)(2) of the Small Business Act for 
businesses located in an area for which the President declared a major 
disaster because of the hurricanes in the Gulf of Mexico in calendar 
year 2005, of which not to exceed $8,750,000 is for direct 
administrative expenses and may be transferred to and merged with 
``Small Business Administration, Salaries and Expenses'' to carry out 
the disaster loan program of the Small Business Administration.

                               CHAPTER 5

                    DEPARTMENT OF HOMELAND SECURITY

                  Federal Emergency Management Agency

                            disaster relief

                     (including transfer of funds)

    For an additional amount for ``Disaster Relief'', $4,610,000,000, 
to remain available until expended: Provided, That $4,000,000 shall be 
transferred to ``Office of Inspector General''.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 3501. (a) In General.--Notwithstanding any other provision of 
law, including any agreement, the Federal share of assistance, 
including direct Federal assistance, provided for the States of 
Louisiana, Mississippi, Florida, Alabama, and Texas in connection with 
Hurricanes Katrina, Wilma, Dennis, and Rita under sections 403, 406, 
407, and 408 of the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5170b, 5172, 5173, and 5174) shall be 100 
percent of the eligible costs under such sections.
    (b) Applicability.--The Federal share provided by subsection (a) 
shall apply to disaster assistance applied for before the date of 
enactment of this Act.
    Sec. 3502. (a) Community Disaster Loan Act.--
            (1) In general.--Section 2(a) of the Community Disaster 
        Loan Act of 2005 (Public Law 109-88) is amended by striking 
        ``Provided further, That notwithstanding section 417(c)(1) of 
        the Stafford Act, such loans may not be canceled:''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall be effective on the date of enactment of the Community 
        Disaster Loan Act of 2005 (Public Law 109-88).
    (b) Emergency Supplemental Appropriations Act.--
            (1) In general.--Chapter 4 of title II of the Emergency 
        Supplemental Appropriations Act for Defense, the Global War on 
        Terror, and Hurricane Recovery, 2006 (Public Law 109-234) is 
        amended under Federal Emergency Management Agency, ``Disaster 
        Assistance Direct Loan Program Account'' by striking ``Provided 
        further, That notwithstanding section 417(c)(1) of such Act, 
        such loans may not be canceled:''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall be effective on the date of enactment of the Emergency 
        Supplemental Appropriations Act for Defense, the Global War on 
        Terror, and Hurricane Recovery, 2006 (Public Law 109-234).
    Sec. 3503. (a) In General.--Section 2401 of the Emergency 
Supplemental Appropriations Act for Defense, the Global War on Terror, 
and Hurricane Recovery, 2006 (Public Law 109-234) is amended by 
striking ``12 months'' and inserting ``24 months''.
    (b) Effective Date.--The amendment made by this section shall be 
effective on the date of enactment of the Emergency Supplemental 
Appropriations Act for Defense, the Global War on Terror, and Hurricane 
Recovery, 2006 (Public Law 109-234).

                               CHAPTER 6

                       DEPARTMENT OF THE INTERIOR

                         National Park Service

                       historic preservation fund

    For an additional amount for the ``Historic Preservation Fund'' for 
necessary expenses related to the consequences of Hurricane Katrina and 
other hurricanes of the 2005 season, $10,000,000, to remain available 
until September 30, 2008: Provided, That the funds provided under this 
heading shall be provided to the State Historic Preservation Officer, 
after consultation with the National Park Service, for grants for 
disaster relief in areas of Louisiana impacted by Hurricanes Katrina or 
Rita: Provided further, That grants shall be for the preservation, 
stabilization, rehabilitation, and repair of historic properties listed 
in or eligible for the National Register of Historic Places, for 
planning and technical assistance: Provided further, That grants shall 
only be available for areas that the President determines to be a major 
disaster under section 102(2) of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5122(2)) due to Hurricanes 
Katrina or Rita: Provided further, That individual grants shall not be 
subject to a non-Federal matching requirement: Provided further, That 
no more than 5 percent of funds provided under this heading for 
disaster relief grants may be used for administrative expenses.

                    GENERAL PROVISION--THIS CHAPTER

                     (including transfer of funds)

    Sec. 3601. Of the disaster relief funds from Public Law 109-234, 
120 Stat. 418, 461, (June 30, 2006), chapter 5, ``National Park 
Service--Historic Preservation Fund'', for necessary expenses related 
to the consequences of Hurricane Katrina and other hurricanes of the 
2005 season that were allocated to the State of Mississippi by the 
National Park Service, $500,000 is hereby transferred to the ``National 
Park Service--National Recreation and Preservation'' appropriation: 
Provided, That these funds may be used to reconstruct destroyed 
properties that at the time of destruction were listed in the National 
Register of Historic Places and are otherwise qualified to receive 
these funds: Provided further, That the State Historic Preservation 
Officer certifies that, for the community where that destroyed property 
was located, the property is iconic to or essential to illustrating 
that community's historic identity, that no other property in that 
community with the same associative historic value has survived, and 
that sufficient historical documentation exists to ensure an accurate 
reproduction.

                               CHAPTER 7

                        DEPARTMENT OF EDUCATION

                            Higher Education

    For an additional amount under part B of title VII of the Higher 
Education Act of 1965 (``HEA'') for institutions of higher education 
(as defined in section 101 or section 102(c) of that Act) that are 
located in an area in which a major disaster was declared in accordance 
with section 401 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act related to Hurricanes Katrina or Rita, 
$30,000,000: Provided, That such funds shall be available to the 
Secretary of Education only for payments to help defray the expenses 
(which may include lost revenue, reimbursement for expenses already 
incurred, and construction) incurred by such institutions of higher 
education that were forced to close, relocate or significantly curtail 
their activities as a result of damage directly caused by such 
hurricanes and for payments to enable such institutions to provide 
grants to students who attend such institutions for academic years 
beginning on or after July 1, 2006: Provided further, That such 
payments shall be made in accordance with criteria established by the 
Secretary and made publicly available without regard to section 437 of 
the General Education Provisions Act, section 553 of title 5, United 
States Code, or part B of title VII of the HEA.

                      Hurricane Education Recovery

    For carrying out activities authorized by subpart 1 of part D of 
title V of the Elementary and Secondary Education Act of 1965, 
$30,000,000, to remain available until expended, for use by the States 
of Louisiana, Mississippi, and Alabama primarily for recruiting, 
retaining, and compensating new and current teachers, school 
principals, assistant principals, principal resident directors, 
assistant directors, and other educators, who commit to work for at 
least three years in school-based positions in public elementary and 
secondary schools located in an area with respect to which a major 
disaster was declared under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170) by reason 
of Hurricane Katrina or Hurricane Rita, including through such 
mechanisms as paying salary premiums, performance bonuses, housing 
subsidies, signing bonuses, and relocation costs and providing loan 
forgiveness, with priority given to teachers and school-based school 
principals, assistant principals, principal resident directors, 
assistant directors, and other educators who previously worked or lived 
in one of the affected areas, are currently employed (or become 
employed) in such a school in any of the affected areas after those 
disasters, and commit to continue that employment for at least 3 years, 
Provided, That funds available under this heading to such States may 
also be used for 1 or more of the following activities: (1) to build 
the capacity, knowledge, and skill of teachers and school-based school 
principals, assistant principals, principal resident directors, 
assistant directors, and other educators in such public elementary and 
secondary schools to provide an effective education, including the 
design, adaptation, and implementation of high-quality formative 
assessments; (2) the establishment of partnerships with nonprofit 
entities with a demonstrated track record in recruiting and retaining 
outstanding teachers and other school-based school principals, 
assistant principals, principal resident directors, and assistant 
directors; and (3) paid release time for teachers and principals to 
identify and replicate successful practices from the fastest-improving 
and highest-performing schools: Provided further, That the Secretary of 
Education shall allocate amounts available under this heading among 
such States that submit applications; that such allocation shall be 
based on the number of public elementary and secondary schools in each 
State that were closed for 19 days or more during the period beginning 
on August 29, 2005, and ending on December 31, 2005, due to Hurricane 
Katrina or Hurricane Rita; and that such States shall in turn allocate 
funds to local educational agencies, with priority given first to such 
agencies with the highest percentages of public elementary and 
secondary schools that are closed as a result of such hurricanes as of 
the date of enactment of this Act and then to such agencies with the 
highest percentages of public elementary and secondary schools with a 
student-teacher ratio of at least 25 to 1, and with any remaining 
amounts to be distributed to such agencies with demonstrated need, as 
determined by the State Superintendent of Education: Provided further, 
That, in the case of any State that chooses to use amounts available 
under this heading for performance bonuses, not later than 60 days 
after the date of enactment of this Act, and in collaboration with 
local educational agencies, teachers' unions, local principals' 
organizations, local parents' organizations, local business 
organizations, and local charter schools organizations, the State 
educational agency shall develop a plan for a rating system for 
performance bonuses, and if no agreement has been reached that is 
satisfactory to all consulting entities by such deadline, the State 
educational agency shall immediately send a letter notifying Congress 
and shall, not later than 30 days after such notification, establish 
and implement a rating system that shall be based on classroom 
observation and feedback more than once annually, conducted by multiple 
sources (including, but not limited to, principals and master 
teachers), and evaluated against research-based rubrics that use 
planning, instructional, and learning environment standards to measure 
teacher performance, except that the requirements of this proviso shall 
not apply to a State that has enacted a State law in 2006 authorizing 
performance pay for teachers.

                 Programs to Restart School Operations

    Funds made available under section 102 of the Hurricane Education 
Recovery Act (title IV of division B of Public Law 109-148) may be used 
by the States of Louisiana, Mississippi, Alabama, and Texas, in 
addition to the uses of funds described in section 102(e), for the 
following costs: (1) recruiting, retaining, and compensating new and 
current teachers, school principals, assistant principals, principal 
resident directors, assistant directors, and other educators for 
school-based positions in public elementary and secondary schools 
impacted by Hurricane Katrina or Hurricane Rita, including through such 
mechanisms as paying salary premiums, performance bonuses, housing 
subsidies, signing bonuses, and relocation costs and providing loan 
forgiveness; (2) activities to build the capacity, knowledge, and 
skills of teachers and school-based school principals, assistant 
principals, principal resident directors, assistant directors, and 
other educators in such public elementary and secondary schools to 
provide an effective education, including the design, adaptation, and 
implementation of high-quality formative assessments; (3) the 
establishment of partnerships with nonprofit entities with a 
demonstrated track record in recruiting and retaining outstanding 
teachers and school-based school principals, assistant principals, 
principal resident directors, and assistant directors; and (4) paid 
release time for teachers and principals to identify and replicate 
successful practices from the fastest-improving and highest-performing 
schools.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 3701. Section 105(b) of title IV of division B of Public Law 
109-148 is amended by adding at the end the following new sentence: 
``With respect to the program authorized by section 102 of this Act, 
the waiver authority in subsection (a) of this section shall be 
available until the end of fiscal year 2008.''.
    Sec. 3702. Notwithstanding section 2002(c) of the Social Security 
Act (42 U.S.C. 1397a(c)), funds made available under the heading 
``Social Services Block Grant'' in division B of Public Law 109-148 
shall be available for expenditure by the States through the end of 
fiscal year 2009.
    Sec. 3703. (a) In the event that Louisiana, Mississippi, Alabama, 
or Texas fails to meet its match requirement with funds appropriated in 
fiscal years 2006 or 2007, for fiscal years 2008 and 2009, the 
Secretary of Health and Human Services may waive the application of 
section 2617(d)(4) of the Public Health Service Act for Louisiana, 
Mississippi, Alabama, and Texas.
    (b) The Secretary may not exercise the waiver authority available 
under subsection (a) to allow a grantee to provide less than a 25 
percent matching grant.
    (c) For grant years beginning in 2008, Louisiana, Mississippi, 
Alabama, and Texas and any eligible metropolitan area in Louisiana, 
Mississippi, Alabama, and Texas shall comply with each of the 
applicable requirements under title XXVI of the Public Health Service 
Act (42 U.S.C. 300ff-11 et seq.).

                               CHAPTER 8

                      DEPARTMENT OF TRANSPORTATION

                     Federal Highway Administration

                          federal-aid highways

                        emergency relief program

                    (including rescission of funds)

    For an additional amount for the Emergency Relief Program as 
authorized under section 125 of title 23, United States Code, 
$682,942,000, to remain available until expended: Provided, That 
section 125(d)(1) of title 23, United States Code, shall not apply to 
emergency relief projects that respond to damage caused by the 2005-
2006 winter storms in the State of California: Provided further, That 
of the unobligated balances of funds apportioned to each State under 
chapter 1 of title 23, United States Code, $682,942,000 are rescinded: 
Provided further, That such rescission shall not apply to the funds 
distributed in accordance with sections 130(f) and 104(b)(5) of title 
23, United States Code; sections 133(d)(1) and 163 of such title, as in 
effect on the day before the date of enactment of Public Law 109-59; 
and the first sentence of section 133(d)(3)(A) of such title.

                     Federal Transit Administration

                             formula grants

    For an additional amount to be allocated by the Secretary to 
recipients of assistance under chapter 53 of title 49, United States 
Code, directly affected by Hurricanes Katrina and Rita, $35,000,000, 
for the operating and capital costs of transit services, to remain 
available until expended: Provided, That the Federal share for any 
project funded from this amount shall be 100 percent.

              DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

                      Office of Inspector General

    For an additional amount for the Office of Inspector General, for 
the necessary costs related to the consequences of Hurricanes Katrina 
and Rita, $7,000,000, to remain available until expended.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 3801. The third proviso under the heading ``Department of 
Housing and Urban Development--Public and Indian Housing--Tenant-Based 
Rental Assistance'' in chapter 9 of title I of division B of Public Law 
109-148 (119 Stat. 2779) is amended by striking ``for up to 18 months'' 
and inserting ``until December 31, 2007''.
    Sec. 3802. Section 21033 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by adding after the third proviso: ``: 
Provided further, That notwithstanding the previous proviso, except for 
applying the 2007 Annual Adjustment Factor and making any other 
specified adjustments, public housing agencies specified in category 1 
below shall receive funding for calendar year 2007 based on the higher 
of the amounts the agencies would receive under the previous proviso or 
the amounts the agencies received in calendar year 2006, and public 
housing agencies specified in categories 2 and 3 below shall receive 
funding for calendar year 2007 equal to the amounts the agencies 
received in calendar year 2006, except that public housing agencies 
specified in categories 1 and 2 below shall receive funding under this 
proviso only if, and to the extent that, any such public housing agency 
submits a plan, approved by the Secretary, that demonstrates that the 
agency can effectively use within 12 months the funding that the agency 
would receive under this proviso that is in addition to the funding 
that the agency would receive under the previous proviso: (1) public 
housing agencies that are eligible for assistance under section 901 in 
Public Law 109-148 (119 Stat. 2781) or are located in the same counties 
as those eligible under section 901 and operate voucher programs under 
section 8(o) of the United States Housing Act of 1937 but do not 
operate public housing under section 9 of such Act, and any public 
housing agency that otherwise qualifies under this category must 
demonstrate that they have experienced a loss of rental housing stock 
as a result of the 2005 hurricanes; (2) public housing agencies that 
would receive less funding under the previous proviso than they would 
receive under this proviso and that have been placed in receivership or 
the Secretary has declared to be in breach of an Annual Contributions 
Contract by June 1, 2007; and (3) public housing agencies that spent 
more in calendar year 2006 than the total of the amounts of any such 
public housing agency's allocation amount for calendar year 2006 and 
the amount of any such public housing agency's available housing 
assistance payments undesignated funds balance from calendar year 2005 
and the amount of any such public housing agency's available 
administrative fees undesignated funds balance through calendar year 
2006''.
    Sec. 3803. Section 901 of Public Law 109-148 is amended by deleting 
``calendar year 2006'' and inserting ``calendar years 2006 and 2007''.

                TITLE IV--OTHER EMERGENCY APPROPRIATIONS

                               CHAPTER 1

                      DEPARTMENT OF DEFENSE--CIVIL

                         DEPARTMENT OF THE ARMY

                       Corps of Engineers--Civil

                             investigations

    For an additional amount for ``Investigations'' for flood damage 
reduction studies to address flooding associated with disasters covered 
by Presidential Disaster Declaration FEMA-1962-DR, $8,165,000, to 
remain available until expended.

                              construction

    For an additional amount for ``Construction'' for flood damage 
reduction activities associated with disasters covered by Presidential 
Disaster Declaration FEMA-1962-DR, $500,000 to remain available until 
expended.

                       operation and maintenance

    For an additional amount for ``Operation and Maintenance'' to 
dredge navigation channels related to the consequences of hurricanes of 
the 2005 season, $3,000,000, to remain available until expended.

                 flood control and coastal emergencies

    For an additional amount for ``Flood Control and Coastal 
Emergencies'', as authorized by section 5 of the Act of August 18, 1941 
(33 U.S.C. 701n), to support emergency operations, repairs and other 
activities in response to flood, drought and earthquake emergencies as 
authorized by law, $153,300,000, to remain available until expended: 
Provided, That the Chief of Engineers, acting through the Assistant 
Secretary of the Army for Civil Works, shall provide a monthly report 
to the House and Senate Committees on Appropriations detailing the 
allocation and obligation of these funds, beginning not later than 60 
days after enactment of this Act.

                       DEPARTMENT OF THE INTERIOR

                         Bureau of Reclamation

                      water and related resources

    For an additional amount for ``Water and Related Resources'', 
$18,000,000, to remain available until expended for drought assistance: 
Provided, That drought assistance may be provided under the Reclamation 
States Drought Emergency Act or other applicable Reclamation 
authorities to assist drought plagued areas of the West.

                               CHAPTER 2

                       DEPARTMENT OF THE INTERIOR

                United States Fish and Wildlife Service

                          resource management

    For an additional amount for ``Resource Management'' for the 
detection of highly pathogenic avian influenza in wild birds, including 
the investigation of morbidity and mortality events, targeted 
surveillance in live wild birds, and targeted surveillance in hunter-
taken birds, $7,398,000, to remain available until September 30, 2008.

                         National Park Service

                 operation of the national park system

    For an additional amount for ``Operation of the National Park 
System'' for the detection of highly pathogenic avian influenza in wild 
birds, including the investigation of morbidity and mortality events, 
$525,000, to remain available until September 30, 2008.

                    United States Geological Survey

                 surveys, investigations, and research

    For an additional amount for ``Surveys, Investigations, and 
Research'' for the detection of highly pathogenic avian influenza in 
wild birds, including the investigation of morbidity and mortality 
events, targeted surveillance in live wild birds, and targeted 
surveillance in hunter-taken birds, $5,270,000, to remain available 
until September 30, 2008.

                       DEPARTMENT OF AGRICULTURE

                             Forest Service

                         national forest system

    For an additional amount for ``National Forest System'' for the 
implementation of a nationwide initiative to increase protection of 
national forest lands from drug-trafficking organizations, including 
funding for additional law enforcement personnel, training, equipment 
and cooperative agreements, $12,000,000, to remain available until 
expended.

                               CHAPTER 3

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

               Centers for Disease Control and Prevention

                 disease control, research and training

    For an additional amount for ``Department of Health and Human 
Services, Centers for Disease Control and Prevention, Disease Control, 
Research and Training'', to carry out section 501 of the Federal Mine 
Safety and Health Act of 1977 and section 6 of the Mine Improvement and 
New Emergency Response Act of 2006, $13,000,000 for research to develop 
mine safety technology, including necessary repairs and improvements to 
leased laboratories: Provided, That progress reports on technology 
development shall be submitted to the House and Senate Committees on 
Appropriations and the Committee on Health, Education, Labor and 
Pensions of the Senate and the Committee on Education and Labor of the 
House of Representatives on a quarterly basis: Provided further, That 
the amount provided under this heading shall remain available until 
September 30, 2008.
    For an additional amount for ``Department of Health and Human 
Services, Centers for Disease Control and Prevention, Disease Control, 
Research and Training'', to carry out activities under section 5011(b) 
of the Emergency Supplemental Appropriations Act to Address Hurricanes 
in the Gulf of Mexico and Pandemic Influenza, 2006 (Public Law 109-
148), $50,000,000, to remain available until expended.

                Administration for Children and Families

                   low-income home energy assistance

    For an additional amount for ``Low-Income Home Energy Assistance'' 
under section 2604(a) through (d) of the Low-Income Home Energy 
Assistance Act of 1981 (42 U.S.C. 8623(a) through (d)), $200,000,000.
    For an additional amount for ``Low-Income Home Energy Assistance'' 
under section 2604(e) of the Low-Income Home Energy Assistance Act of 
1981 (42 U.S.C. 8623(e)), $200,000,000.

                        Office of the Secretary

            public health and social services emergency fund

                     (including transfer of funds)

    For an additional amount for ``Public Health and Social Services 
Emergency Fund'' to prepare for and respond to an influenza pandemic, 
$625,000,000, to remain available until expended: Provided, That this 
amount shall be for activities including the development and purchase 
of vaccine, antivirals, necessary medical supplies, diagnostics, and 
other surveillance tools: Provided further, That products purchased 
with these funds may, at the discretion of the Secretary of Health and 
Human Services, be deposited in the Strategic National Stockpile: 
Provided further, That notwithstanding section 496(b) of the Public 
Health Service Act, funds may be used for the construction or 
renovation of privately owned facilities for the production of pandemic 
vaccine and other biologicals, where the Secretary finds such a 
contract necessary to secure sufficient supplies of such vaccines or 
biologicals: Provided further, That funds appropriated herein may be 
transferred to other appropriation accounts of the Department of Health 
and Human Services, as determined by the Secretary to be appropriate, 
to be used for the purposes specified in this sentence.

                  covered countermeasure process fund

    For carrying out section 319F-4 of the Public Health Service Act 
(42 U.S.C. 247d-6e) to compensate individuals for injuries caused by 
H5N1 vaccine, in accordance with the declaration regarding avian 
influenza viruses issued by the Secretary of Health and Human Services 
on January 26, 2007, pursuant to section 319F-3(b) of such Act (42 
U.S.C. 247d-6d(b)), $25,000,000, to remain available until expended.

                    GENERAL PROVISIONS--THIS CHAPTER

                        (including rescissions)

    Sec. 4301. (a). From unexpended balances available for the Training 
and Employment Services account under the Department of Labor, the 
following amounts are hereby rescinded--
            (1) $3,589,000 transferred pursuant to the 2001 Emergency 
        Supplemental Appropriations Act for Recovery from and Response 
        to Terrorist Attacks on the United States (Public Law 107-38);
            (2) $834,000 transferred pursuant to the Emergency 
        Supplemental Appropriations Act of 1994 (Public Law 103-211); 
        and
            (3) $71,000 for the Consortium for Worker Education 
        pursuant to the Emergency Supplemental Act, 2002 (Public Law 
        107-117).
    (b) From unexpended balances available for the State Unemployment 
Insurance and Employment Service Operations account under the 
Department of Labor pursuant to the Emergency Supplemental Act, 2002 
(Public Law 107-117), $4,100,000 are hereby rescinded.
    Sec. 4302. (a) For an additional amount under ``Department of 
Education, Safe Schools and Citizenship Education'', $8,594,000 shall 
be available for Safe and Drug-Free Schools National Programs for 
competitive grants to local educational agencies to address youth 
violence and related issues.
    (b) The competition under subsection (a) shall be limited to local 
educational agencies that operate schools currently identified as 
persistently dangerous under section 9532 of the Elementary and 
Secondary Education Act of 1965.

                               CHAPTER 4

                           LEGISLATIVE BRANCH

                             CAPITOL POLICE

                            General Expenses

    For an additional amount for ``Capitol Police, General Expenses'', 
$15,000,000 for a radio modernization program, to remain available 
until expended.

                        ARCHITECT OF THE CAPITOL

                          Capitol Power Plant

    For an additional amount for ``Capitol Power Plant'', $50,000,000, 
for utility tunnel repairs and asbestos abatement, to remain available 
until September 30, 2011: Provided, That the Architect of the Capitol 
may not obligate any of the funds appropriated under this heading 
without approval of an obligation plan by the Committees on 
Appropriations of the Senate and House of Representatives.

                               CHAPTER 5

                     DEPARTMENT OF VETERANS AFFAIRS

                     Veterans Health Administration

                            medical services

    For an additional amount for ``Medical Services'', $466,778,000, to 
remain available until expended, of which $30,000,000 shall be for the 
establishment of at least one new Level I comprehensive polytrauma 
center; $9,440,000 shall be for the establishment of polytrauma 
residential transitional rehabilitation programs; $10,000,000 shall be 
for additional transition caseworkers; $20,000,000 shall be for 
substance abuse treatment programs; $20,000,000 shall be for 
readjustment counseling; $10,000,000 shall be for blind rehabilitation 
services; $100,000,000 shall be for enhancements to mental health 
services; $8,000,000 shall be for polytrauma support clinic teams; 
$5,356,000 shall be for additional polytrauma points of contact; 
$228,982,000 shall be for treatment of Operation Enduring Freedom and 
Operation Iraqi Freedom veterans; and $25,000,000 shall be for 
prosthetics.

                         medical administration

    For an additional amount for ``Medical Administration'', 
$250,000,000, to remain available until expended.

                           medical facilities

    For an additional amount for ``Medical Facilities'', $595,000,000, 
to remain available until expended, of which $45,000,000 shall be used 
for facility and equipment upgrades at the Department of Veterans 
Affairs polytrauma network sites; and $550,000,000 shall be for non-
recurring maintenance as identified in the Department of Veterans 
Affairs Facility Condition Assessment report: Provided, That the amount 
provided under this heading for non-recurring maintenance shall be 
allocated in a manner not subject to the Veterans Equitable Resource 
Allocation: Provided further, That within 30 days of enactment of this 
Act the Secretary shall submit to the Committees on Appropriations of 
both Houses of Congress an expenditure plan, by project, for non-
recurring maintenance prior to obligation: Provided further, That semi-
annually, on October 1 and April 1, the Secretary shall submit to the 
Committees on Appropriations of both Houses of Congress a report on the 
status of funding for non-recurring maintenance, including obligations 
and unobligated balances for each project identified in the expenditure 
plan.

                    medical and prosthetic research

    For an additional amount for ``Medical and Prosthetic Research'', 
$32,500,000, to remain available until expended, which shall be used 
for research related to the unique medical needs of returning Operation 
Enduring Freedom and Operation Iraqi Freedom veterans.

                      Departmental Administration

                       general operating expenses

                     (including transfer of funds)

    For an additional amount for ``General Operating Expenses'', 
$83,200,000, to remain available until expended, of which $1,250,000 
shall be for digitization of military records; $60,750,000 shall be for 
expenses related to hiring and training new claims processing 
personnel; up to $1,200,000 for an independent study of the 
organizational structure, management and coordination processes, 
including seamless transition, utilized by the Department of Veterans 
Affairs to provide health care and benefits to active duty personnel 
and veterans, including those returning Operation Enduring Freedom and 
Operation Iraqi Freedom veterans; and $20,000,000 shall be for 
disability examinations: Provided, That not to exceed $1,250,000 of the 
amount appropriated under this heading may be transferred to the 
Department of Defense for the digitization of military records used to 
verify stressors for benefits claims.

                     information technology systems

    For an additional amount for ``Information Technology Systems'', 
$35,100,000, to remain available until expended, of which $20,000,000 
shall be for information technology support and improvements for 
processing of Operation Enduring Freedom and Operation Iraqi Freedom 
veterans benefits claims, including making electronic Department of 
Defense medical records available for claims processing and enabling 
electronic benefits applications by veterans; and $15,100,000 shall be 
for electronic data breach remediation and prevention.

                      construction, minor projects

    For an additional amount for ``Construction, Minor Projects'', 
$326,000,000, to remain available until expended, of which up to 
$36,000,000 shall be for construction costs associated with the 
establishment of polytrauma residential transitional rehabilitation 
programs.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 4501. The Director of the Congressional Budget Office shall, 
not later than November 15, 2007, submit to the Committees on 
Appropriations of the House of Representatives and the Senate a report 
projecting appropriations necessary for the Departments of Defense and 
Veterans Affairs to continue providing necessary health care to 
veterans of the conflicts in Iraq and Afghanistan. The projections 
should span several scenarios for the duration and number of forces 
deployed in Iraq and Afghanistan, and more generally, for the long-term 
health care needs of deployed troops engaged in the global war on 
terrorism over the next ten years.
    Sec. 4502. Notwithstanding any other provision of law, 
appropriations made by Public Law 110-5, which the Secretary of 
Veterans Affairs contributes to the Department of Defense/Department of 
Veterans Affairs Health Care Sharing Incentive Fund under the authority 
of section 8111(d) of title 38, United States Code, shall remain 
available until expended for any purpose authorized by section 8111 of 
title 38, United States Code.
    Sec. 4503. (a)(1) Notwithstanding any other provision of law, the 
Secretary of Veterans Affairs (referred to in this section as the 
``Secretary'') may convey to the State of Texas, without consideration, 
all right, title, and interest of the United States in and to the 
parcel of real property comprising the location of the Marlin, Texas, 
Department of Veterans Affairs Medical Center.
    (2) The property conveyed under paragraph (1) shall be used by the 
State of Texas for the purposes of a prison.
    (b) In carrying out the conveyance under subsection (a), the 
Secretary--
            (1) shall not be required to comply with, and shall not be 
        held liable under, any Federal law (including a regulation) 
        relating to the environment or historic preservation; but
            (2) may, at the discretion of the Secretary, conduct 
        environmental cleanup on the parcel to be conveyed, at a cost 
        not to exceed $500,000, using amounts made available for 
        environmental cleanup of sites under the jurisdiction of the 
        Secretary.

                         TITLE V--OTHER MATTERS

                               CHAPTER 1

                       DEPARTMENT OF AGRICULTURE

                          Farm Service Agency

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'' of the Farm 
Service Agency, $37,500,000, to remain available until September 30, 
2008: Provided, That this amount shall only be available for network 
and database/application stabilization.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5101. Of the funds made available through appropriations to 
the Food and Drug Administration for fiscal year 2007, not less than 
$4,000,000 shall be for the Office of Women's Health of such 
Administration.
    Sec. 5102. None of the funds made available to the Department of 
Agriculture for fiscal year 2007 may be used to implement the risk-
based inspection program in the 30 prototype locations announced on 
February 22, 2007, by the Under Secretary for Food Safety, or at any 
other locations, until the USDA Office of Inspector General has 
provided its findings to the Food Safety and Inspection Service and the 
Committees on Appropriations of the House of Representatives and the 
Senate on the data used in support of the development and design of the 
risk-based inspection program and FSIS has addressed and resolved 
issues identified by OIG.

                               CHAPTER 2

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5201. Hereafter, federal employees at the National Energy 
Technology Laboratory shall be classified as inherently governmental 
for the purpose of the Federal Activities Inventory Reform Act of 1998 
(31 U.S.C. 501 note).
    Sec. 5202. None of the funds made available under this or any other 
Act shall be used during fiscal year 2007 to make, or plan or prepare 
to make, any payment on bonds issued by the Administrator of the 
Bonneville Power Administration (referred in this section as the 
``Administrator'') or for an appropriated Federal Columbia River Power 
System investment, if the payment is both--
            (1) greater, during any fiscal year, than the payments 
        calculated in the rate hearing of the Administrator to be made 
        during that fiscal year using the repayment method used to 
        establish the rates of the Administrator as in effect on 
        October 1, 2006; and
            (2) based or conditioned on the actual or expected net 
        secondary power sales receipts of the Administrator.

                               CHAPTER 3

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5301. (a) Section 102(a)(3)(B) of the Help America Vote Act of 
2002 (42 U.S.C. 15302(a)(3)(B)) is amended by striking ``January 1, 
2006'' and inserting ``March 1, 2008''.
    (b) The amendment made by subsection (a) shall take effect as if 
included in the enactment of the Help America Vote Act of 2002.
    Sec. 5302. The structure of any of the offices or components within 
the Office of National Drug Control Policy shall remain as they were on 
October 1, 2006. None of the funds appropriated or otherwise made 
available in the Continuing Appropriations Resolution, 2007 (Public Law 
110-5) may be used to implement a reorganization of offices within the 
Office of National Drug Control Policy without the explicit approval of 
the Committees on Appropriations of the House of Representatives and 
the Senate.
    Sec. 5303. From the amount provided by section 21067 of the 
Continuing Appropriations Resolution, 2007 (Public Law 110-5), the 
National Archives and Records Administration may obligate monies 
necessary to carry out the activities of the Public Interest 
Declassification Board.
    Sec. 5304. Notwithstanding the notice requirement of the 
Transportation, Treasury, Housing and Urban Development, the Judiciary, 
the District of Columbia, and Independent Agencies Appropriations Act, 
2006, 119 Stat. 2509 (Public Law 109-115), as continued in section 104 
of the Continuing Appropriations Resolution, 2007 (Public Law 110-5), 
the District of Columbia Courts may reallocate not more than $1,000,000 
of the funds provided for fiscal year 2007 under the Federal Payment to 
the District of Columbia Courts for facilities among the items and 
entities funded under that heading for operations.
    Sec. 5305. (a) Not later than 90 days after the date of enactment 
of this Act, the Secretary of the Treasury, in coordination with the 
Securities and Exchange Commission and in consultation with the 
Departments of State and Energy, shall prepare and submit to the Senate 
Committee on Appropriations, the House Committee on Appropriations, the 
Senate Committee on Banking, Housing, and Urban Affairs, the House 
Committee on Financial Services, the Senate Foreign Relations 
Committee, and the House Foreign Affairs Committee a written report, 
which may include a classified annex, containing the names of companies 
which either directly or through a parent or subsidiary company, 
including partly-owned subsidiaries, are known to conduct significant 
business operations in Sudan relating to natural resource extraction, 
including oil-related activities and mining of minerals. The reporting 
provision shall not apply to companies operating under licenses from 
the Office of Foreign Assets Control or otherwise expressly exempted 
under United States law from having to obtain such licenses in order to 
operate in Sudan.
    (b) Not later than 45 days following the submission to Congress of 
the list of companies conducting business operations in Sudan relating 
to natural resource extraction as required above, the General Services 
Administration shall determine whether the United States Government has 
an active contract for the procurement of goods or services with any of 
the identified companies, and provide notification to the appropriate 
committees of Congress, which may include a classified annex, regarding 
the companies, nature of the contract, and dollar amounts involved.

                         (including rescission)

    Sec. 5306. (a) Of the funds provided for the General Services 
Administration, ``Office of Inspector General'' in section 21061 of the 
Continuing Appropriations Resolution, 2007 (division B of Public Law 
109-289, as amended by Public Law 110-5), $4,500,000 are rescinded.
    (b) For an additional amount for the General Services 
Administration, ``Office of Inspector General'', $4,500,000, to remain 
available until September 30, 2008.
    Sec. 5307. Section 21073 of the Continuing Appropriations 
Resolution, 2007 (Public Law 110-5) is amended by adding a new 
subsection (j) as follows:
    ``(j) Notwithstanding section 101, any appropriation or funds made 
available to the District of Columbia pursuant to this division for 
`Federal Payment for Foster Care Improvement in the District of 
Columbia' shall be available in accordance with an expenditure plan 
submitted by the Mayor of the District of Columbia not later than 60 
days after the enactment of this section which details the activities 
to be carried out with such Federal Payment.''.

                               CHAPTER 4

                    DEPARTMENT OF HOMELAND SECURITY

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5401. Not to exceed $30,000,000 from unobligated balances 
remaining from prior appropriations for United States Coast Guard, 
``Retired Pay'', shall remain available until expended in the account 
and for the purposes for which the appropriations were provided, 
including the payment of obligations otherwise chargeable to lapsed or 
current appropriations for this purpose.
    Sec. 5402. (a) In General.--Any contract, subcontract, task or 
delivery order described in subsection (b) shall contain the following:
            (1) A requirement for a technical review of all designs, 
        design changes, and engineering change proposals, and a 
        requirement to specifically address all engineering concerns 
        identified in the review before the obligation of further funds 
        may occur.
            (2) A requirement that the Coast Guard maintain technical 
        warrant holder authority, or the equivalent, for major assets.
            (3) A requirement that no procurement subject to subsection 
        (b) for lead asset production or the implementation of a major 
        design change shall be entered into unless an independent third 
        party with no financial interest in the development, 
        construction, or modification of any component of the asset, 
        selected by the Commandant, determines that such action is 
        advisable.
            (4) A requirement for independent life-cycle cost estimates 
        of lead assets and major design and engineering changes.
            (5) A requirement for the measurement of contractor and 
        subcontractor performance based on the status of all work 
        performed. For contracts under the Integrated Deepwater Systems 
        program, such requirement shall include a provision that links 
        award fees to successful acquisition outcomes (which shall be 
        defined in terms of cost, schedule, and performance).
            (6) A requirement that the Commandant of the Coast Guard 
        assign an appropriate officer or employee of the Coast Guard to 
        act as chair of each integrated product team and higher-level 
        team assigned to the oversight of each integrated product team.
            (7) A requirement that the Commandant of the Coast Guard 
        may not award or issue any contract, task or delivery order, 
        letter contract modification thereof, or other similar 
        contract, for the acquisition or modification of an asset under 
        a procurement subject to subsection (b) unless the Coast Guard 
        and the contractor concerned have formally agreed to all terms 
        and conditions or the head of contracting activity for the 
        Coast Guard determines that a compelling need exists for the 
        award or issue of such instrument.
    (b) Contracts, Subcontracts, Task and Delivery Orders Covered.--
Subsection (a) applies to--
            (1) any major procurement contract, first-tier subcontract, 
        delivery or task order entered into by the Coast Guard;
            (2) any first-tier subcontract entered into under such a 
        contract; and
            (3) any task or delivery order issued pursuant to such a 
        contract or subcontract.
    (c) Expenditure of Deepwater Funds.--Of the funds available for the 
Integrated Deepwater Systems program, $650,000,000 may not be obligated 
until the Committees on Appropriations of the Senate and the House of 
Representatives receive an expenditure plan directly from the Coast 
Guard that--
            (1) defines activities, milestones, yearly costs, and life-
        cycle costs for each procurement of a major asset, including an 
        independent cost estimate for each;
            (2) identifies life-cycle staffing and training needs of 
        Coast Guard project managers and of procurement and contract 
        staff;
            (3) identifies competition to be conducted in each 
        procurement;
            (4) describes procurement plans that do not rely on a 
        single industry entity or contract;
            (5) contains very limited indefinite delivery/indefinite 
        quantity contracts and explains the need for any indefinite 
        delivery/indefinite quantity contracts;
            (6) complies with all applicable acquisition rules, 
        requirements, and guidelines, and incorporates the best systems 
        acquisition management practices of the Federal Government;
            (7) complies with the capital planning and investment 
        control requirements established by the Office of Management 
        and Budget, including circular A-11, part 7;
            (8) includes a certification by the head of contracting 
        activity for the Coast Guard and the Chief Procurement Officer 
        of the Department of Homeland Security that the Coast Guard has 
        established sufficient controls and procedures and has 
        sufficient staffing to comply with all contracting 
        requirements, and that any conflicts of interest have been 
        sufficiently addressed;
            (9) includes a description of the process used to act upon 
        deviations from the contractually specified performance 
        requirements and clearly explains the actions taken on such 
        deviations;
            (10) includes a certification that the Assistant Commandant 
        of the Coast Guard for Engineering and Logistics is designated 
        as the technical authority for all engineering, design, and 
        logistics decisions pertaining to the Integrated Deepwater 
        Systems program; and
            (11) identifies progress in complying with the requirements 
        of subsection (a).
    (d) Reports.--(1) Not later than 30 days after the date of 
enactment of this Act, the Commandant of the Coast Guard shall submit 
to the Committees on Appropriations of the Senate and the House of 
Representatives; the Committee on Commerce, Science and Transportation 
of the Senate; and the Committee on Transportation and Infrastructure 
of the House of Representatives: (i) a report on the resources 
(including training, staff, and expertise) required by the Coast Guard 
to provide appropriate management and oversight of the Integrated 
Deepwater Systems program; and (ii) a report on how the Coast Guard 
will utilize full and open competition for any contract that provides 
for the acquisition or modification of assets under, or in support of, 
the Integrated Deepwater Systems program, entered into after the date 
of enactment of this Act.
    (2) Within 30 days following the submission of the expenditure plan 
required under subsection (c), the Government Accountability Office 
shall review the plan and brief the Committees on Appropriations of the 
Senate and the House of Representatives on its findings.
    Sec. 5403. None of the funds provided in this Act or any other Act 
may be used to alter or reduce operations within the Civil Engineering 
Program of the Coast Guard nationwide, including the civil engineering 
units, facilities, design and construction centers, maintenance and 
logistics command centers, the Coast Guard Academy and the Coast Guard 
Research and Development Center, except as specifically authorized by a 
statute enacted after the date of enactment of this Act.

                    (including rescissions of funds)

    Sec. 5404. (a) Rescissions.--The following unobligated balances 
made available pursuant to section 505 of Public Law 109-90 are 
rescinded: $1,200,962 from the ``Office of the Secretary and Executive 
Management''; $512,855 from the ``Office of the Under Secretary for 
Management''; $461,874 from the ``Office of the Chief Information 
Officer''; $45,080 from the ``Office of the Chief Financial Officer''; 
$968,211 from Preparedness ``Management and Administration''; 
$1,215,486 from Science and Technology ``Management and 
Administration''; $450,000 from United States Secret Service ``Salaries 
and Expenses''; $450,000 from Federal Emergency Management Agency 
``Administrative and Regional Operations''; and $25,595,532 from United 
States Coast Guard ``Operating Expenses''.
    (b) Additional Appropriations.--
            (1) For an additional amount for United States Coast Guard 
        ``Acquisition, Construction, and Improvements'', $30,000,000, 
        to remain available until September 30, 2009, to mitigate the 
        Service's patrol boat operational gap; and
            (2) For an additional amount for the ``Office of the Under 
        Secretary for Management'', $900,000, for an independent study 
        to compare the Department of Homeland Security senior career 
        and political staffing levels and senior career training 
        programs with those of similarly structured cabinet-level 
        agencies.
    Sec. 5405. (a) In General.--With respect to contracts entered into 
after June 1, 2007, and except as provided in subsection (b), no entity 
performing lead system integrator functions in the acquisition of a 
major system by the Department of Homeland Security may have any direct 
financial interest in the development or construction of any individual 
system or element of any system of systems.
    (b) Exception.--An entity described in subsection (a) may have a 
direct financial interest in the development or construction of an 
individual system or element of a system of systems if--
            (1) the Secretary of Homeland Security certifies to the 
        Committees on Appropriations of the Senate and the House of 
        Representatives, the Committee on Homeland Security of the 
        House of Representatives, the Committee on Transportation and 
        Infrastructure of the House of Representatives, the Committee 
        on Homeland Security and Governmental Affairs of the Senate, 
        and the Committee on Commerce, Science and Transportation of 
        the Senate that--
                    (A) the entity was selected by the Department of 
                Homeland Security as a contractor to develop or 
                construct the system or element concerned through the 
                use of competitive procedures; and
                    (B) the Department took appropriate steps to 
                prevent any organizational conflict of interest in the 
                selection process; or
            (2) the entity was selected by a subcontractor to serve as 
        a lower-tier subcontractor, through a process over which the 
        entity exercised no control.
    (c) Construction.--Nothing in this section shall be construed to 
preclude an entity described in subsection (a) from performing work 
necessary to integrate two or more individual systems or elements of a 
system of systems with each other.
    (d) Regulations Update.--Not later than June 1, 2007, the Secretary 
of Homeland Security shall update the acquisition regulations of the 
Department of Homeland Security in order to specify fully in such 
regulations the matters with respect to lead system integrators set 
forth in this section. Included in such regulations shall be: (1) a 
precise and comprehensive definition of the term ``lead system 
integrator'', modeled after that used by the Department of Defense; and 
(2) a specification of various types of contracts and fee structures 
that are appropriate for use by lead system integrators in the 
production, fielding, and sustainment of complex systems.

                               CHAPTER 5

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5501. Section 20515 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by inserting before the period: ``; and of 
which, not to exceed $143,628,000 shall be available for contract 
support costs under the terms and conditions contained in Public Law 
109-54''.
    Sec. 5502. Section 20512 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by inserting after the first dollar 
amount: ``, of which not to exceed $7,300,000 shall be transferred to 
the `Indian Health Facilities' account; the amount in the second 
proviso shall be $18,000,000; the amount in the third proviso shall be 
$525,099,000; the amount in the ninth proviso shall be $269,730,000; 
and the $15,000,000 allocation of funding under the eleventh proviso 
shall not be required''.
    Sec. 5503. Section 20501 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by inserting after ``$55,663,000'' the 
following: ``of which $13,000,000 shall be for Save America's 
Treasures''.
    Sec. 5504. Funds made available to the United States Fish and 
Wildlife Service for fiscal year 2007 under the heading ``Land 
Acquisition'' may be used for land conservation partnerships authorized 
by the Highlands Conservation Act of 2004.

                               CHAPTER 6

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

                     National Institutes of Health

         national institute of allergy and infectious diseases

                          (transfer of funds)

    Of the amount provided by the Continuing Appropriations Resolution, 
2007 (division B of Public Law 109-289, as amended by Public Law 110-5) 
for ``National Institute of Allergy and Infectious Diseases'', 
$49,500,000 shall be transferred to ``Public Health and Social Services 
Emergency Fund'' to carry out activities relating to advanced research 
and development as provided by section 319L of the Public Health 
Service Act.

                         office of the director

                          (transfer of funds)

    Of the amount provided by the Continuing Appropriations Resolution, 
2007 (division B of Public Law 109-289, as amended by Public Law 110-5) 
for ``Office of the Director'', $49,500,000 shall be transferred to 
``Public Health and Social Services Emergency Fund'' to carry out 
activities relating to advanced research and development as provided by 
section 319L of the Public Health Service Act.

                     national council on disability

                         salaries and expenses

    For an additional amount for ``Salaries and Expenses'', $300,000, 
to remain available until expended, for necessary expenses related to 
the requirements of the Post-Katrina Emergency Management Reform Act of 
2006, as enacted by the Department of Homeland Security Appropriations 
Act, 2007 (Public Law 109-295).

                    GENERAL PROVISIONS--THIS CHAPTER

             (including transfers of funds and rescission)

    Sec. 5601. Section 20602 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by inserting the following after 
``$5,000,000'': ``(together with an additional $7,000,000 which shall 
be transferred by the Pension Benefit Guaranty Corporation as an 
authorized administrative cost), to remain available through September 
30, 2008,''.
    Sec. 5602. Section 20607 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by inserting ``of which $9,666,000 shall 
be for the Women's Bureau,'' after ``for child labor activities,''.
    Sec. 5603. Of the amount provided for ``Department of Health and 
Human Services, Health Resources and Services Administration, Health 
Resources and Services'' in the Continuing Appropriations Resolution, 
2007 (division B of Public Law 109-289, as amended by Public Law 110-
5), $23,000,000 shall be for Poison Control Centers.
    Sec. 5604. From the amounts made available by the Continuing 
Appropriations Resolution, 2007 (division B of Public Law 109-289, as 
amended by Public Law 110-5) for the Office of the Secretary, General 
Departmental Management under the Department of Health and Human 
Services, $1,000,000 are rescinded.
    Sec. 5605. Section 20625(b)(1) of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by--
            (1) striking ``$7,172,994,000'' and inserting 
        ``$7,176,431,000'';
            (2) amending subparagraph (A) to read as follows: ``(A) 
        $5,454,824,000 shall be for basic grants under section 1124 of 
        the Elementary and Secondary Education Act of 1965 (ESEA), of 
        which up to $3,437,000 shall be available to the Secretary of 
        Education on October 1, 2006, to obtain annually updated 
        educational-agency-level census poverty data from the Bureau of 
        the Census;''; and
            (3) amending subparagraph (C) to read as follows: ``(C) not 
        to exceed $2,352,000 may be available for section 1608 of the 
        ESEA and for a clearinghouse on comprehensive school reform 
        under part D of title V of the ESEA;''.
    Sec. 5606. The provision in the first proviso under the heading 
``Rehabilitation Services and Disability Research'' in the Department 
of Education Appropriations Act, 2006, relating to alternative 
financing programs under section 4(b)(2)(D) of the Assistive Technology 
Act of 1998 shall not apply to funds appropriated by the Continuing 
Appropriations Resolution, 2007.
    Sec. 5607. Notwithstanding sections 20639 and 20640 of the 
Continuing Appropriations Resolution, 2007, as amended by section 2 of 
the Revised Continuing Appropriations Resolution, 2007 (Public Law 110-
5), the Chief Executive Officer of the Corporation for National and 
Community Service may transfer an amount of not more than $1,360,000 
from the account under the heading ``National and Community Service 
Programs, Operating Expenses'' under the heading ``Corporation for 
National and Community Service'', to the account under the heading 
``Salaries and Expenses'' under the heading ``Corporation for National 
and Community Service''.
    Sec. 5608. (a) Section 1310.12(a) of title 45, Code of Federal 
Regulations, shall take effect 30 days after the date of enactment of 
this Act.
    (b)(1) Notwithstanding subsection (a), any vehicle used to 
transport children for a Head Start program as of January 1, 2007, 
shall not be subject to a requirement under such section (including a 
requirement based on the definitions set forth or referenced in section 
1310.3 or any other provision set forth or referenced in part 1310 of 
such title, or any corresponding similar regulation or ruling) 
regarding rear emergency exit doors, for 1 year after that date of 
enactment.
    (2) Not later than 60 days after the National Highway Traffic 
Safety Administration of the Department of Transportation submits its 
study on occupant protection on Head Start transit vehicles (related to 
Government Accountability Office report GAO-06-767R), the Secretary of 
Health and Human Services shall review and shall revise as necessary 
the allowable alternate vehicle standards described in that part 1310 
(or any corresponding similar regulation or ruling) relating to 
allowable alternate vehicles used to transport children for a Head 
Start program. In making any such revision, the Secretary shall revise 
the standards to be consistent with the findings contained in such 
study, including making a determination on the exemption of such a 
vehicle from Federal seat spacing requirements, and Federal supporting 
seating requirements related to compartmentalization, if such vehicle 
meets all other applicable Federal motor vehicle safety standards, 
including standards for seating systems, occupant crash protection, 
seat belt assemblies, and child restraint anchorage systems consistent 
with that part 1310 (or any corresponding similar regulation or 
ruling).
    (3) Notwithstanding subsection (a), until such date as the 
Secretary of Health and Human Services completes the review and any 
necessary revision specified in paragraph (2), the provisions of 
section 1310.12(a) relating to Federal seat spacing requirements, and 
Federal supporting seating requirements related to 
compartmentalization, for allowable alternate vehicles used to 
transport children for a Head Start program, shall not apply to such a 
vehicle if such vehicle meets all other applicable Federal motor 
vehicle safety standards, as described in paragraph (2).
    Sec. 5609. (a)(1) Section 3(37)(G) of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1002(37)(G)) (as amended by 
section 1106(a) of the Pension Protection Act of 2006) is amended--
            (A) in clause (i)(II)(aa), by striking ``for each of the 3 
        plan years immediately before the date of the enactment of the 
        Pension Protection Act of 2006,'' and inserting ``for each of 
        the 3 plan years immediately preceding the first plan year for 
        which the election under this paragraph is effective with 
        respect to the plan ,'';
            (B) in clause (ii), by striking ``starting with the first 
        plan year ending after the date of the enactment of the Pension 
        Protection Act of 2006'' and inserting ``starting with any plan 
        year beginning on or after January 1, 1999, and ending before 
        January 1, 2008, as designated by the plan in the election made 
        under clause (i)(II)''; and
            (C) by adding at the end the following new clause:
    ``(vii) For purposes of this Act and the Internal Revenue Code of 
1986, a plan making an election under this subparagraph shall be 
treated as maintained pursuant to a collective bargaining agreement if 
a collective bargaining agreement, expressly or otherwise, provides for 
or permits employer contributions to the plan by one or more employers 
that are signatory to such agreement, or participation in the plan by 
one or more employees of an employer that is signatory to such 
agreement, regardless of whether the plan was created, established, or 
maintained for such employees by virtue of another document that is not 
a collective bargaining agreement.''.
    (2) Paragraph (6) of section 414(f) of the Internal Revenue Code of 
1986 (relating to election with regard to multiemployer status) (as 
amended by section 1106(b) of the Pension Protection Act of 2006) is 
amended--
            (A) in subparagraph (A)(ii)(I), by striking ``for each of 
        the 3 plan years immediately before the date of enactment of 
        the Pension Protection Act of 2006,'' and inserting ``for each 
        of the 3 plan years immediately preceding the first plan year 
        for which the election under this paragraph is effective with 
        respect to the plan ,'';
            (B) in subparagraph (B), by striking ``starting with the 
        first plan year ending after the date of the enactment of the 
        Pension Protection Act of 2006'' and inserting ``starting with 
        any plan year beginning on or after January 1, 1999, and ending 
        before January 1, 2008, as designated by the plan in the 
        election made under subparagraph (A)(ii)''; and
            (C) by adding at the end the following new subparagraph:
                    ``(F) Maintenance under collective bargaining 
                agreement.--For purposes of this title and the Employee 
                Retirement Income Security Act of 1974, a plan making 
                an election under this paragraph shall be treated as 
                maintained pursuant to a collective bargaining 
                agreement if a collective bargaining agreement, 
                expressly or otherwise, provides for or permits 
                employer contributions to the plan by one or more 
                employers that are signatory to such agreement, or 
                participation in the plan by one or more employees of 
                an employer that is signatory to such agreement, 
                regardless of whether the plan was created, 
                established, or maintained for such employees by virtue 
                of another document that is not a collective bargaining 
                agreement.''.
    (b)(1) Clause (vi) of section 3(37)(G) of the Employee Retirement 
Income Security Act of 1974 (as amended by section 1106(a) of the 
Pension Protection Act of 2006) is amended by striking ``if it is a 
plan--'' and all that follows and inserting the following: ``if it is a 
plan sponsored by an organization which is described in section 
501(c)(5) of the Internal Revenue Code of 1986 and exempt from tax 
under section 501(a) of such Code and which was established in Chicago, 
Illinois, on August 12, 1881.''.
    (2) Subparagraph (E) of section 414(f)(6) of the Internal Revenue 
Code of 1986 (as amended by section 1106(b) of the Pension Protection 
Act of 2006) is amended by striking ``if it is a plan--'' and all that 
follows and inserting the following: ``if it is a plan sponsored by an 
organization which is described in section 501(c)(5) and exempt from 
tax under section 501(a) and which was established in Chicago, 
Illinois, on August 12, 1881.''.
    (c) The amendments made by this section shall take effect as if 
included in section 1106 of the Pension Protection Act of 2006.
    Sec. 5610. (a) Subclause (III) of section 420(f)(2)(E)(i) of the 
Internal Revenue Code of 1986 is amended by striking ``subsection 
(c)(2)(E)(ii)(II)'' and inserting ``subsection (c)(3)(E)(ii)(II)''.
    (b) Section 420(e)(2)(B) of the Internal Revenue Code of 1986 is 
amended by striking ``funding shortfall'' and inserting ``funding 
target''.
    (c) The amendments made by this section shall take effect as if 
included in the provisions of the Pension Protection Act of 2006 to 
which they relate.
    Sec. 5611. (a) Subparagraph (A) of section 420(c)(3) of the 
Internal Revenue Code of 1986 is amended by striking ``transfer.'' and 
inserting ``transfer or, in the case of a transfer which involves a 
plan maintained by an employer described in subsection 
(f)(2)(E)(i)(III), if the plan meets the requirements of subsection 
(f)(2)(D)(i)(II).''.
    (b) The amendment made by subsection (a) shall apply to transfers 
after the date of the enactment of this Act.
    Sec. 5612. (a) Section 402(i)(1) of the Pension Protection Act of 
2006 is amended by striking ``December 28, 2007'' and inserting 
``January 1, 2008''.
    (b) The amendment made by subsection (a) shall take effect as if 
included in section 402 of the Pension Protection Act of 2006.

                               CHAPTER 7

                           LEGISLATIVE BRANCH

                        HOUSE OF REPRESENTATIVES

      Payment to Widows and Heirs of Deceased Members of Congress

    For payment to Gloria W. Norwood, widow of Charles W. Norwood, Jr., 
late a Representative from the State of Georgia, $165,200.
    For payment to James McDonald, Jr., widower of Juanita Millender-
McDonald, late a Representative from the State of California, $165,200.

                               CHAPTER 8

                    GENERAL PROVISIONS--THIS CHAPTER

                          technical amendment

    Sec. 5801. (a) Notwithstanding any other provision of law, 
subsection (c) under the heading ``Assistance for the Independent 
States of the Former Soviet Union'' in Public Law 109-102, shall not 
apply to funds appropriated by the Continuing Appropriations 
Resolution, 2007 (Public Law 109-289, division B) as amended by Public 
Laws 109-369, 109-383, and 110-5.
    (b) Section 534(k) of the Foreign Operations, Export Financing, and 
Related Programs Appropriations Act, 2006 (Public Law 109-102) is 
amended, in the second proviso, by inserting after ``subsection (b) of 
that section'' the following: ``and the requirement that a majority of 
the members of the board of directors be United States citizens 
provided in subsection (d)(3)(B) of that section''.
    (c) Subject to section 101(c)(2) of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5), the amount of funds appropriated for ``Foreign 
Military Financing Program'' pursuant to such Resolution shall be 
construed to be the total of the amount appropriated for such program 
by section 20401 of that Resolution and the amount made available for 
such program by section 591 of the Foreign Operations, Export 
Financing, and Related Programs Appropriations Act, 2006 (Public Law 
109-102) which is made applicable to the fiscal year 2007 by the 
provisions of such Resolution.
    Sec. 5802. Notwithstanding any provision of title I of division B 
of the Continuing Appropriations Resolution, 2007 (division B of Public 
Law 109-289, as amended by Public Laws 109-369, 109-383, and 110-5), 
the dollar amount limitation of the first proviso under the heading, 
``Administration of Foreign Affairs, Diplomatic and Consular 
Programs'', in title IV of the Science, State, Justice, Commerce, and 
Related Agencies Appropriations Act, 2006 (Public Law 109-108; 119 
Stat. 2319) shall not apply to funds appropriated under such heading 
for fiscal year 2007.

                               CHAPTER 9

              DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

             Office of Federal Housing Enterprise Oversight

                         salaries and expenses

                     (including transfer of funds)

    For an additional amount to carry out the Federal Housing 
Enterprises Financial Safety and Soundness Act of 1992, $6,150,000, to 
remain available until expended, to be derived from the Federal Housing 
Enterprises Oversight Fund and to be subject to the same terms and 
conditions pertaining to funds provided under this heading in Public 
Law 109-115: Provided, That not to exceed the total amount provided for 
these activities for fiscal year 2007 shall be available from the 
general fund of the Treasury to the extent necessary to incur 
obligations and make expenditures pending the receipt of collections to 
the Fund: Provided further, That the general fund amount shall be 
reduced as collections are received during the fiscal year so as to 
result in a final appropriation from the general fund estimated at not 
more than $0.

                    GENERAL PROVISIONS--THIS CHAPTER

    Sec. 5901. Hereafter, funds limited or appropriated for the 
Department of Transportation may be obligated or expended to grant 
authority to a Mexican motor carrier to operate beyond United States 
municipalities and commercial zones on the United States-Mexico border 
only to the extent that--
            (1) granting such authority is first tested as part of a 
        pilot program;
            (2) such pilot program complies with the requirements of 
        section 350 of Public Law 107-87 and the requirements of 
        section 31315(c) of title 49, United States Code, related to 
        pilot programs; and
            (3) simultaneous and comparable authority to operate within 
        Mexico is made available to motor carriers domiciled in the 
        United States.
    Sec. 5902. Funds provided for the ``National Transportation Safety 
Board, Salaries and Expenses'' in section 21031 of the Continuing 
Appropriations Resolution, 2007 (division B of Public Law 109-289, as 
amended by Public Law 110-5) include amounts necessary to make lease 
payments due in fiscal year 2007 only, on an obligation incurred in 
2001 under a capital lease.
    Sec. 5903. Section 21033 of the Continuing Appropriations 
Resolution, 2007 (division B of Public Law 109-289, as amended by 
Public Law 110-5) is amended by adding after the second proviso: ``: 
Provided further, That paragraph (2) under such heading in Public Law 
109-115 (119 Stat. 2441) shall be funded at $149,300,000, but 
additional section 8 tenant protection rental assistance costs may be 
funded in 2007 by using unobligated balances, notwithstanding the 
purposes for which such amounts were appropriated, including recaptures 
and carryover, remaining from funds appropriated to the Department of 
Housing and Urban Development under this heading, the heading `Annual 
Contributions for Assisted Housing', the heading `Housing Certificate 
Fund', and the heading `Project-Based Rental Assistance' for fiscal 
year 2006 and prior fiscal years: Provided further, That paragraph (3) 
under such heading in Public Law 109-115 (119 Stat. 2441) shall be 
funded at $47,500,000: Provided further, That paragraph (4) under such 
heading in Public Law 109-115 (119 Stat. 2441) shall be funded at 
$5,900,000: Provided further, That paragraph (5) under such heading in 
Public Law 109-115 (119 Stat. 2441) shall be funded at $1,281,100,000, 
of which $1,251,100,000 shall be allocated for the calendar year 2007 
funding cycle on a pro rata basis to public housing agencies based on 
the amount public housing agencies were eligible to receive in calendar 
year 2006, and of which up to $30,000,000 shall be available to the 
Secretary to allocate to public housing agencies that need additional 
funds to administer their section 8 programs, with up to $20,000,000 to 
be for fees associated with section 8 tenant protection rental 
assistance''.
    Sec. 5904. Section 232(b) of the Departments of Veterans Affairs 
and Housing and Urban Development, and Independent Agencies 
Appropriations Act, 2001 (Public Law 106-377) is amended to read as 
follows:
    ``(b) Applicability.--In the case of any dwelling unit that, upon 
the date of the enactment of this Act, is assisted under a housing 
assistance payment contract under section 8(o)(13) as in effect before 
such enactment, or under section 8(d)(2) of the United States Housing 
Act of 1937 (42 U.S.C. 1437f(d)(2)) as in effect before the enactment 
of the Quality Housing and Work Responsibility Act of 1998 (title V of 
Public Law 105-276), assistance may be renewed or extended under such 
section 8(o)(13), as amended by subsection (a), provided that the 
initial contract term and rent of such renewed or extended assistance 
shall be determined pursuant to subparagraphs (F) and (H), and 
subparagraphs (C) and (D) of such section shall not apply to such 
extensions or renewals.''.

                               CHAPTER 10

                      GENERAL PROVISIONS--THIS ACT

                         availability of funds

    Sec. 5951. No part of any appropriation contained in this Act shall 
remain available for obligation beyond the current fiscal year unless 
expressly so provided herein.

                    designation for titles i and ii

    Sec. 5952. Amounts in titles I and II are designated as emergency 
requirements pursuant to section 402 of H. Con. Res. 95 (109th 
Congress), and as making appropriations for contingency operations 
directly related to the global war on terrorism and other unanticipated 
defense-related operations pursuant to section 402 of H. Con. Res. 376 
(109th Congress) as made applicable to the House of Representatives by 
section 511(a)(4) of H. Res. 6 (110th Congress).

                 emergency designation for other titles

    Sec. 5953. Amounts in titles III, IV, and VI are designated as 
emergency requirements pursuant to section 402 of H. Con. Res. 95 
(109th Congress), and pursuant to section 501 of H. Con. Res. 376 
(109th Congress) as made applicable to the House of Representatives by 
section 511(a)(4) of H. Res. 6 (110th Congress).

   TITLE VI--ELIMINATION OF SCHIP SHORTFALL AND OTHER HEALTH MATTERS

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

  Centers for Medicare and Medicaid Services State Children's Health 
                             Insurance Fund

    For an additional amount to provide additional allotments to 
remaining shortfall States under section 2104(h)(4) of the Social 
Security Act, as inserted by section 6001, such sums as may be 
necessary, but not to exceed $650,000,000 for fiscal year 2007, to 
remain available until expended.

                     GENERAL PROVISIONS--THIS TITLE

    Sec. 6001. (a) Elimination of Remainder of SCHIP Funding 
Shortfalls, Tiered Match, and Other Limitation on Expenditures.--
Section 2104(h) of the Social Security Act (42 U.S.C. 1397dd(h)), as 
added by section 201(a) of the National Institutes of Health Reform Act 
of 2006 (Public Law 109-482), is amended--
            (1) in the heading for paragraph (2), by striking 
        ``remainder of reduction'' and inserting ``part''; and
            (2) by striking paragraph (4) and inserting the following:
            ``(4) Additional amounts to eliminate remainder of fiscal 
        year 2007 funding shortfalls.--
                    ``(A) In general.--From the amounts provided in 
                advance in appropriations Acts, the Secretary shall 
                allot to each remaining shortfall State described in 
                subparagraph (B) such amount as the Secretary 
                determines will eliminate the estimated shortfall 
                described in such subparagraph for the State for fiscal 
                year 2007.
                    ``(B) Remaining shortfall state described.--For 
                purposes of subparagraph (A), a remaining shortfall 
                State is a State with a State child health plan 
                approved under this title for which the Secretary 
                estimates, on the basis of the most recent data 
                available to the Secretary as of the date of the 
                enactment of this paragraph, that the projected Federal 
                expenditures under such plan for the State for fiscal 
                year 2007 will exceed the sum of--
                            ``(i) the amount of the State's allotments 
                        for each of fiscal years 2005 and 2006 that 
                        will not be expended by the end of fiscal year 
                        2006;
                            ``(ii) the amount of the State's allotment 
                        for fiscal year 2007; and
                            ``(iii) the amounts, if any, that are to be 
                        redistributed to the State during fiscal year 
                        2007 in accordance with paragraphs (1) and 
                        (2).''.
    (b) Conforming Amendments.--Section 2104(h) of such Act (42 U.S.C. 
1397dd(h)) (as so added), is amended--
            (1) in paragraph (1)(B), by striking ``subject to paragraph 
        (4)(B) and'';
            (2) in paragraph (2)(B), by striking ``subject to paragraph 
        (4)(B) and'';
            (3) in paragraph (5)(A), by striking ``and (3)'' and 
        inserting ``(3), and (4)''; and
            (4) in paragraph (6)--
                    (A) in the first sentence--
                            (i) by inserting ``or allotted'' after 
                        ``redistributed''; and
                            (ii) by inserting ``or allotments'' after 
                        ``redistributions''; and
                    (B) by striking ``and (3)'' and inserting ``(3), 
                and (4)''.
    Sec. 6002. (a) Prohibition.--
            (1) Limitation on secretarial authority.--Notwithstanding 
        any other provision of law, the Secretary of Health and Human 
        Services shall not, prior to the date that is 1 year after the 
        date of enactment of this Act, take any action (through 
        promulgation of regulation, issuance of regulatory guidance, or 
        other administrative action) to--
                    (A) finalize or otherwise implement provisions 
                contained in the proposed rule published on January 18, 
                2007, on pages 2236 through 2248 of volume 72, Federal 
                Register (relating to parts 433, 447, and 457 of title 
                42, Code of Federal Regulations);
                    (B) promulgate or implement any rule or provisions 
                similar to the provisions described in subparagraph (A) 
                pertaining to the Medicaid program established under 
                title XIX of the Social Security Act or the State 
                Children's Health Insurance Program established under 
                title XXI of such Act; or
                    (C) promulgate or implement any rule or provisions 
                restricting payments for graduate medical education 
                under the Medicaid program.
            (2) Continuation of other secretarial authority.--The 
        Secretary of Health and Human Service shall not be prohibited 
        during the period described in paragraph (1) from taking any 
        action (through promulgation of regulation, issuance of 
        regulatory guidance, or other administrative action) to enforce 
        a provision of law in effect as of the date of enactment of 
        this Act with respect to the Medicaid program or the State 
        Children's Health Insurance Program, or to promulgate or 
        implement a new rule or provision during such period with 
        respect to such programs, other than a rule or provision 
        described in paragraph (1) and subject to the prohibition set 
        forth in that paragraph.
    (b) Requirement for Use of Tamper-Resistant Prescription Pads Under 
the Medicaid Program.--
            (1) In general.--Section 1903(i) of the Social Security Act 
        (42 U.S.C. 1396b(i)) is amended--
                    (A) by striking ``or'' at the end of paragraph 
                (21);
                    (B) by striking the period at the end of paragraph 
                (22) and inserting ``; or''; and
                    (C) by inserting after paragraph (22) the following 
                new paragraph:
            ``(23) with respect to amounts expended for medical 
        assistance for covered outpatient drugs (as defined in section 
        1927(k)(2)) for which the prescription was executed in written 
        (and non-electronic) form unless the prescription was executed 
        on a tamper-resistant pad.''.
            (2) Effective date.--The amendments made by paragraph (1) 
        shall apply to prescriptions executed after September 30, 2007.
    (c) Extension of Certain Pharmacy Plus Waivers.--
            (1) Authority to continue to operate waivers.--
        Notwithstanding any other provision of law, any State that is 
        operating a Pharmacy Plus waiver described in paragraph (2) 
        which would otherwise expire on June 30, 2007, may elect to 
        continue to operate the waiver through December 31, 2009.
            (2) Pharmacy plus waiver described.--For purposes of 
        paragraph (1), a Pharmacy Plus waiver described in this 
        paragraph is a waiver approved by the Secretary of Health and 
        Human Services under the authority of section 1115 of the 
        Social Security Act (42 U.S.C. 1315) that provides coverage for 
        prescription drugs for individuals who have attained age 65 and 
        whose family income does not exceed 200 percent of the poverty 
        line (as defined in section 2110(c)(5) of such Act (42 U.S.C. 
        1397jj(c)(5)).

              TITLE VII--FAIR MINIMUM WAGE AND TAX RELIEF

                     Subtitle A--Fair Minimum Wage

SEC. 7101. SHORT TITLE.

     This subtitle may be cited as the ``Fair Minimum Wage Act of 
2007''.

SEC. 7102. MINIMUM WAGE.

    (a) In General.--Section 6(a)(1) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 206(a)(1)) is amended to read as follows:
            ``(1) except as otherwise provided in this section, not 
        less than--
                    ``(A) $5.85 an hour, beginning on the 60th day 
                after the date of enactment of the Fair Minimum Wage 
                Act of 2007;
                    ``(B) $6.55 an hour, beginning 12 months after that 
                60th day; and
                    ``(C) $7.25 an hour, beginning 24 months after that 
                60th day;''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect 60 days after the date of enactment of this Act.

SEC. 7103. APPLICABILITY OF MINIMUM WAGE TO AMERICAN SAMOA AND THE 
              COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.

    (a) In General.--Section 6 of the Fair Labor Standards Act of 1938 
(29 U.S.C. 206) shall apply to American Samoa and the Commonwealth of 
the Northern Mariana Islands.
    (b) Transition.--Notwithstanding subsection (a)--
            (1) the minimum wage applicable to the Commonwealth of the 
        Northern Mariana Islands under section 6(a)(1) of the Fair 
        Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)) shall be--
                    (A) $3.55 an hour, beginning on the 60th day after 
                the date of enactment of this Act; and
                    (B) increased by $0.50 an hour (or such lesser 
                amount as may be necessary to equal the minimum wage 
                under section 6(a)(1) of such Act), beginning 1 year 
                after the date of enactment of this Act and each year 
                thereafter until the minimum wage applicable to the 
                Commonwealth of the Northern Mariana Islands under this 
                paragraph is equal to the minimum wage set forth in 
                such section; and
            (2) the minimum wage applicable to American Samoa under 
        section 6(a)(1) of the Fair Labor Standards Act of 1938 (29 
        U.S.C. 206(a)(1)) shall be--
                    (A) the applicable wage rate in effect for each 
                industry and classification under section 697 of title 
                29, Code of Federal Regulations, on the date of 
                enactment of this Act;
                    (B) increased by $0.50 an hour, beginning on the 
                60th day after the date of enactment of this Act; and
                    (C) increased by $0.50 an hour (or such lesser 
                amount as may be necessary to equal the minimum wage 
                under section 6(a)(1) of such Act), beginning 1 year 
                after the date of enactment of this Act and each year 
                thereafter until the minimum wage applicable to 
                American Samoa under this paragraph is equal to the 
                minimum wage set forth in such section.
    (c) Conforming Amendments.--
            (1) In general.--The Fair Labor Standards Act of 1938 is 
        amended--
                    (A) by striking sections 5 and 8; and
                    (B) in section 6(a), by striking paragraph (3) and 
                redesignating paragraphs (4) and (5) as paragraphs (3) 
                and (4), respectively.
            (2) Effective date.--The amendments made by this subsection 
        shall take effect 60 days after the date of enactment of this 
        Act.

SEC. 7104. STUDY ON PROJECTED IMPACT.

    (a) Study.--Beginning on the date that is 26 months after the date 
of enactment of this Act, the Secretary of Labor shall, through the 
Bureau of Labor Statistics, conduct a study to--
            (1) assess the assess the impact of the wage increases 
        required by this Act through such date; and
            (2) to project the impact of any further wage increase,
on living standards and rates of employment in American Samoa and the 
Commonwealth of the Northern Mariana Islands.
    (b) Report.--Not later than the date that is 32 months after the 
date of enactment of this Act, the Secretary of Labor shall transmit to 
Congress a report on the findings of the study required by subsection 
(a).

               Subtitle B--Small Business Tax Incentives

SEC. 7201. SHORT TITLE; AMENDMENT OF CODE; TABLE OF CONTENTS.

    (a) Short Title.--This subtitle may be cited as the ``Small 
Business and Work Opportunity Tax Act of 2007''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this subtitle an amendment or repeal is expressed 
in terms of an amendment to, or repeal of, a section or other 
provision, the reference shall be considered to be made to a section or 
other provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents of this subtitle is 
as follows:

Sec. 7201. Short title; amendment of Code; table of contents.
              Part 1-subpart a--general provisionsovisions
Sec. 7211. Extension and modification of work opportunity tax credit.
Sec. 7212. Extension and increase of expensing for small business.
Sec. 7213. Determination of credit for certain taxes paid with respect 
                            to employee cash tips.
Sec. 7214. Waiver of individual and corporate alternative minimum tax 
                            limits on work opportunity credit and 
                            credit for taxes paid with respect to 
                            employee cash tips.
Sec. 7215. Fsubpart b--gulf opportunity zone tax incentives
Sec. 7221. Extension of increased expensing for qualified section 179 
                            Gulf Opportunity Zone property.
Sec. 7222. Extension and expansion of low-income housing credit rules 
                            for buildings in the GO Zones.
Sec. 7223. Special tax-exempt bond financing rule for repairs and 
                            reconstructions of residences in the GO 
                            Zones.
Sec. 7224. GAO study of practices employed by State and local 
                            governments in allocating and utilizing tax 
                            incentives provided pursuant to the Gulf 
                   subpart c--subchapter s provisions005.
Sec. 7231. Capital gain of S corporation not treated as passive 
                            investment income.
Sec. 7232. Treatment of bank director shares.
Sec. 7233. Special rule for bank required to change from the reserve 
                            method of accounting on becoming S 
                            corporation.
Sec. 7234. Treatment of the sale of interest in a qualified subchapter 
                            S subsidiary.
Sec. 7235. Elimination of all earnings and profits attributable to pre-
                            1983 years for certain corporations.
Sec. 7236. Deductibility of interest expense on indebtedness incurred 
                            by an electing small business trust to 
                            acquire S corporation stock.
                       Part 2--Revenue Provisions

Sec. 7241. Increase in age of children whose unearned income is taxed 
                            as if parent's income.
Sec. 7242. Suspension of certain penalties and interest.
Sec. 7243. Modification of collection due process procedures for 
                            employment tax liabilities.
Sec. 7244. Permanent extension of IRS user fees.
Sec. 7245. Increase in penalty for bad checks and money orders.
Sec. 7246. Understatement of taxpayer liability by return preparers.
Sec. 7247. Penalty for filing erroneous refund claims.
Sec. 7248. Time for payment of corporate estimated taxes.

              PART 1--SMALL BUSINESS TAX RELIEF PROVISIONS

                     Subpart A--General Provisions

SEC. 7211. EXTENSION AND MODIFICATION OF WORK OPPORTUNITY TAX CREDIT.

    (a) Extension.--Section 51(c)(4)(B) (relating to termination) is 
amended by striking ``December 31, 2007'' and inserting ``August 31, 
2011''.
    (b) Increase in Maximum Age for Designated Community Residents.--
            (1) In general.--Paragraph (5) of section 51(d) is amended 
        to read as follows:
            ``(5) Designated community residents.--
                    ``(A) In general.--The term `designated community 
                resident' means any individual who is certified by the 
                designated local agency--
                            ``(i) as having attained age 18 but not age 
                        40 on the hiring date, and
                            ``(ii) as having his principal place of 
                        abode within an empowerment zone, enterprise 
                        community, renewal community, or rural renewal 
                        county.
                    ``(B) Individual must continue to reside in zone, 
                community, or county.--In the case of a designated 
                community resident, the term `qualified wages' shall 
                not include wages paid or incurred for services 
                performed while the individual's principal place of 
                abode is outside an empowerment zone, enterprise 
                community, renewal community, or rural renewal county.
                    ``(C) Rural renewal county.--For purposes of this 
                paragraph, the term `rural renewal county' means any 
                county which--
                            ``(i) is outside a metropolitan statistical 
                        area (defined as such by the Office of 
                        Management and Budget), and
                            ``(ii) during the 5-year periods 1990 
                        through 1994 and 1995 through 1999 had a net 
                        population loss.''.
            (2) Conforming amendment.--Subparagraph (D) of section 
        51(d)(1) is amended to read as follows:
                    ``(D) a designated community resident,''.
    (c) Clarification of Treatment of Individuals Under Individual Work 
Plans.--Subparagraph (B) of section 51(d)(6) (relating to vocational 
rehabilitation referral) is amended by striking ``or'' at the end of 
clause (i), by striking the period at the end of clause (ii) and 
inserting ``, or'', and by adding at the end the following new clause:
                            ``(iii) an individual work plan developed 
                        and implemented by an employment network 
                        pursuant to subsection (g) of section 1148 of 
                        the Social Security Act with respect to which 
                        the requirements of such subsection are met.''.
    (d) Treatment of Disabled Veterans Under the Work Opportunity Tax 
Credit.--
            (1) Disabled veterans treated as members of targeted 
        group.--
                    (A) In general.--Subparagraph (A) of section 
                51(d)(3) (relating to qualified veteran) is amended by 
                striking ``agency as being a member of a family'' and 
                all that follows and inserting ``agency as--
                            ``(i) being a member of a family receiving 
                        assistance under a food stamp program under the 
                        Food Stamp Act of 1977 for at least a 3-month 
                        period ending during the 12-month period ending 
                        on the hiring date, or
                            ``(ii) entitled to compensation for a 
                        service-connected disability, and--
                                    ``(I) having a hiring date which is 
                                not more that 1 year after having been 
                                discharged or released from active duty 
                                in the Armed Forces of the United 
                                States, or
                                    ``(II) having aggregate periods of 
                                unemployment during the 1-year period 
                                ending on the hiring date which equal 
                                or exceed 6 months.''.
                    (B) Definitions.--Paragraph (3) of section 51(d) is 
                amended by adding at the end the following new 
                subparagraph:
                    ``(C) Other definitions.--For purposes of 
                subparagraph (A), the terms `compensation' and 
                `service-connected' have the meanings given such terms 
                under section 101 of title 38, United States Code.''.
            (2) Increase in amount of wages taken into account for 
        disabled veterans.--Paragraph (3) of section 51(b) is amended--
                    (A) by inserting ``($12,000 per year in the case of 
                any individual who is a qualified veteran by reason of 
                subsection (d)(3)(A)(ii))'' before the period at the 
                end, and
                    (B) by striking ``Only first $6,000 of'' in the 
                heading and inserting ``Limitation on''.
    (e) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.

SEC. 7212. EXTENSION AND INCREASE OF EXPENSING FOR SMALL BUSINESS.

    (a) Extension.--Subsections (b)(1), (b)(2), (b)(5), (c)(2), and 
(d)(1)(A)(ii) of section 179 (relating to election to expense certain 
depreciable business assets) are each amended by striking ``2010'' and 
inserting ``2011''.
    (b) Increase in Limitations.--Subsection (b) of section 179 is 
amended--
            (1) by striking ``$100,000 in the case of taxable years 
        beginning after 2002'' in paragraph (1) and inserting 
        ``$125,000 in the case of taxable years beginning after 2006'', 
        and
            (2) by striking ``$400,000 in the case of taxable years 
        beginning after 2002'' in paragraph (2) and inserting 
        ``$500,000 in the case of taxable years beginning after 2006''.
    (c) Inflation Adjustment.--Subparagraph (A) of section 179(b)(5) is 
amended--
            (1) by striking ``2003'' and inserting ``2007'',
            (2) by striking ``$100,000 and $400,000'' and inserting 
        ``$125,000 and $500,000'', and
            (3) by striking ``2002'' in clause (ii) and inserting 
        ``2006''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.

SEC. 7213. DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT 
              TO EMPLOYEE CASH TIPS.

    (a) In General.--Subparagraph (B) of section 45B(b)(1) is amended 
by inserting ``as in effect on January 1, 2007, and'' before 
``determined without regard to''.
    (b) Effective Date.--The amendment made by this section shall apply 
to tips received for services performed after December 31, 2006.

SEC. 7214. WAIVER OF INDIVIDUAL AND CORPORATE ALTERNATIVE MINIMUM TAX 
              LIMITS ON WORK OPPORTUNITY CREDIT AND CREDIT FOR TAXES 
              PAID WITH RESPECT TO EMPLOYEE CASH TIPS.

    (a) Allowance Against Alternative Minimum Tax.--Subparagraph (B) of 
section 38(c)(4) is amended by striking ``and'' at the end of clause 
(i), by inserting a comma at the end of clause (ii), and by adding at 
the end the following new clauses:
                            ``(iii) the credit determined under section 
                        45B, and
                            ``(iv) the credit determined under section 
                        51.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to credits determined under sections 45B and 51 of the Internal 
Revenue Code of 1986 in taxable years beginning after December 31, 
2006, and to carrybacks of such credits.

SEC. 7215. FAMILY BUSINESS TAX SIMPLIFICATION.

    (a) In General.--Section 761 (defining terms for purposes of 
partnerships) is amended by redesignating subsection (f) as subsection 
(g) and by inserting after subsection (e) the following new subsection:
    ``(f) Qualified Joint Venture.--
            ``(1) In general.--In the case of a qualified joint venture 
        conducted by a husband and wife who file a joint return for the 
        taxable year, for purposes of this title--
                    ``(A) such joint venture shall not be treated as a 
                partnership,
                    ``(B) all items of income, gain, loss, deduction, 
                and credit shall be divided between the spouses in 
                accordance with their respective interests in the 
                venture, and
                    ``(C) each spouse shall take into account such 
                spouse's respective share of such items as if they were 
                attributable to a trade or business conducted by such 
                spouse as a sole proprietor.
            ``(2) Qualified joint venture.--For purposes of paragraph 
        (1), the term `qualified joint venture' means any joint venture 
        involving the conduct of a trade or business if--
                    ``(A) the only members of such joint venture are a 
                husband and wife,
                    ``(B) both spouses materially participate (within 
                the meaning of section 469(h) without regard to 
                paragraph (5) thereof) in such trade or business, and
                    ``(C) both spouses elect the application of this 
                subsection.''.
    (b) Net Earnings From Self-Employment.--
            (1) Subsection (a) of section 1402 (defining net earnings 
        from self-employment) is amended by striking ``, and'' at the 
        end of paragraph (15) and inserting a semicolon, by striking 
        the period at the end of paragraph (16) and inserting ``; 
        and'', and by inserting after paragraph (16) the following new 
        paragraph:
            ``(17) notwithstanding the preceding provisions of this 
        subsection, each spouse's share of income or loss from a 
        qualified joint venture shall be taken into account as provided 
        in section 761(f) in determining net earnings from self-
        employment of such spouse.''.
            (2) Subsection (a) of section 211 of the Social Security 
        Act (defining net earnings from self-employment) is amended by 
        striking ``and'' at the end of paragraph (14), by striking the 
        period at the end of paragraph (15) and inserting ``; and'', 
        and by inserting after paragraph (15) the following new 
        paragraph:
            ``(16) Notwithstanding the preceding provisions of this 
        subsection, each spouse's share of income or loss from a 
        qualified joint venture shall be taken into account as provided 
        in section 761(f) of the Internal Revenue Code of 1986 in 
        determining net earnings from self-employment of such 
        spouse.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.

            Subpart B--Gulf Opportunity Zone Tax Incentives

SEC. 7221. EXTENSION OF INCREASED EXPENSING FOR QUALIFIED SECTION 179 
              GULF OPPORTUNITY ZONE PROPERTY.

    Paragraph (2) of section 1400N(e) (relating to qualified section 
179 Gulf Opportunity Zone property) is amended--
            (1) by striking ``this subsection, the term'' and inserting
 ``this subsection--
                    ``(A) In general.--The term'', and
            (2) by adding at the end the following new subparagraph:
                    ``(B) Extension for certain property.--In the case 
                of property substantially all of the use of which is in 
                one or more specified portions of the GO Zone (as 
                defined by subsection (d)(6)), such term shall include 
                section 179 property (as so defined) which is described 
                in subsection (d)(2), determined--
                            ``(i) without regard to subsection (d)(6), 
                        and
                            ``(ii) by substituting `2008' for `2007' in 
                        subparagraph (A)(v) thereof.''.

SEC. 7222. EXTENSION AND EXPANSION OF LOW-INCOME HOUSING CREDIT RULES 
              FOR BUILDINGS IN THE GO ZONES.

    (a) Time for Making Low-Income Housing Credit Allocations.--
Subsection (c) of section 1400N (relating to low-income housing credit) 
is amended by redesignating paragraph (5) as paragraph (6) and by 
inserting after paragraph (4) the following new paragraph:
            ``(5) Time for making low-income housing credit 
        allocations.--Section 42(h)(1)(B) shall not apply to an 
        allocation of housing credit dollar amount to a building 
        located in the Gulf Opportunity Zone, the Rita GO Zone, or the 
        Wilma GO Zone, if such allocation is made in 2006, 2007, or 
        2008, and such building is placed in service before January 1, 
        2011.''.
    (b) Extension of Period for Treating GO Zones as Difficult 
Development Areas.--
            (1) In general.--Subparagraph (A) of section 1400N(c)(3) is 
        amended by striking ``2006, 2007, or 2008'' and inserting ``the 
        period beginning on January 1, 2006, and ending on December 31, 
        2010''.
            (2) Conforming amendment.--Clause (ii) of section 
        1400N(c)(3)(B) is amended by striking ``such period'' and 
        inserting ``the period described in subparagraph (A)''.
    (c) Community Development Block Grants Not Taken Into Account in 
Determining if Buildings Are Federally Subsidized.--Subsection (c) of 
section 1400N (relating to low-income housing credit), as amended by 
this Act, is amended by redesignating paragraph (6) as paragraph (7) 
and by inserting after paragraph (5) the following new paragraph:
            ``(6) Community development block grants not taken into 
        account in determining if buildings are federally subsidized.--
        For purpose of applying section 42(i)(2)(D) to any building 
        which is placed in service in the Gulf Opportunity Zone, the 
        Rita GO Zone, or the Wilma GO Zone during the period beginning 
        on January 1, 2006, and ending on December 31, 2010, a loan 
        shall not be treated as a below market Federal loan solely by 
        reason of any assistance provided under section 106, 107, or 
        108 of the Housing and Community Development Act of 1974 by 
        reason of section 122 of such Act or any provision of the 
        Department of Defense Appropriations Act, 2006, or the 
        Emergency Supplemental Appropriations Act for Defense, the 
        Global War on Terror, and Hurricane Recovery, 2006.''.

SEC. 7223. SPECIAL TAX-EXEMPT BOND FINANCING RULE FOR REPAIRS AND 
              RECONSTRUCTIONS OF RESIDENCES IN THE GO ZONES.

    Subsection (a) of section 1400N (relating to tax-exempt bond 
financing) is amended by adding at the end the following new paragraph:
            ``(7) Special rule for repairs and reconstructions.--
                    ``(A) In general.--For purposes of section 143 and 
                this subsection, any qualified GO Zone repair or 
                reconstruction shall be treated as a qualified 
                rehabilitation.
                    ``(B) Qualified go zone repair or reconstruction.--
                For purposes of subparagraph (A), the term `qualified 
                GO Zone repair or reconstruction' means any repair of 
                damage caused by Hurricane Katrina, Hurricane Rita, or 
                Hurricane Wilma to a building located in the Gulf 
                Opportunity Zone, the Rita GO Zone, or the Wilma GO 
                Zone (or reconstruction of such building in the case of 
                damage constituting destruction) if the expenditures 
                for such repair or reconstruction are 25 percent or 
                more of the mortgagor's adjusted basis in the 
                residence. For purposes of the preceding sentence, the 
                mortgagor's adjusted basis shall be determined as of 
                the completion of the repair or reconstruction or, if 
                later, the date on which the mortgagor acquires the 
                residence.
                    ``(C) Termination.--This paragraph shall apply only 
                to owner-financing provided after the date of the 
                enactment of this paragraph and before January 1, 
                2011.''.

SEC. 7224. GAO STUDY OF PRACTICES EMPLOYED BY STATE AND LOCAL 
              GOVERNMENTS IN ALLOCATING AND UTILIZING TAX INCENTIVES 
              PROVIDED PURSUANT TO THE GULF OPPORTUNITY ZONE ACT OF 
              2005.

    (a) In General.--The Comptroller General of the United States shall 
conduct a study of the practices employed by State and local 
governments, and subdivisions thereof, in allocating and utilizing tax 
incentives provided pursuant to the Gulf Opportunity Zone Act of 2005 
and this Act.
    (b) Submission of Report.--Not later than one year after the date 
of the enactment of this Act, the Comptroller General shall submit a 
report on the findings of the study conducted under subsection (a) and 
shall include therein recommendations (if any) relating to such 
findings. The report shall be submitted to the Committee on Ways and 
Means of the House of Representatives and the Committee on Finance of 
the Senate.
    (c) Congressional Hearings.--In the case that the report submitted 
under this section includes findings of significant fraud, waste or 
abuse, each Committee specified in subsection (b) shall, within 60 days 
after the date the report is submitted under subsection (b), hold a 
public hearing to review such findings.

                   Subpart C--Subchapter S Provisions

SEC. 7231. CAPITAL GAIN OF S CORPORATION NOT TREATED AS PASSIVE 
              INVESTMENT INCOME.

    (a) In General.--Section 1362(d)(3) is amended by striking 
subparagraphs (B), (C), (D), (E), and (F) and inserting the following 
new subparagraphs:
                    ``(B) Gross receipts from the sales of certain 
                assets.--For purposes of this paragraph--
                            ``(i) in the case of dispositions of 
                        capital assets (other than stock and 
                        securities), gross receipts from such 
                        dispositions shall be taken into account only 
                        to the extent of the capital gain net income 
                        therefrom, and
                            ``(ii) in the case of sales or exchanges of 
                        stock or securities, gross receipts shall be 
                        taken into account only to the extent of the 
                        gains therefrom.
                    ``(C) Passive investment income defined.--
                            ``(i) In general.--Except as otherwise 
                        provided in this subparagraph, the term 
                        `passive investment income' means gross 
                        receipts derived from royalties, rents, 
                        dividends, interest, and annuities.
                            ``(ii) Exception for interest on notes from 
                        sales of inventory.--The term `passive 
                        investment income' shall not include interest 
                        on any obligation acquired in the ordinary 
                        course of the corporation's trade or business 
                        from its sale of property described in section 
                        1221(a)(1).
                            ``(iii) Treatment of certain lending or 
                        finance companies.--If the S corporation meets 
                        the requirements of section 542(c)(6) for the 
                        taxable year, the term `passive investment 
                        income' shall not include gross receipts for 
                        the taxable year which are derived directly 
                        from the active and regular conduct of a 
                        lending or finance business (as defined in 
                        section 542(d)(1)).
                            ``(iv) Treatment of certain dividends.--If 
                        an S corporation holds stock in a C corporation 
                        meeting the requirements of section 1504(a)(2), 
                        the term `passive investment income' shall not 
                        include dividends from such C corporation to 
                        the extent such dividends are attributable to 
                        the earnings and profits of such C corporation 
                        derived from the active conduct of a trade or 
                        business.
                            ``(v) Exception for banks, etc.--In the 
                        case of a bank (as defined in section 581) or a 
                        depository institution holding company (as 
                        defined in section 3(w)(1) of the Federal 
                        Deposit Insurance Act (12 U.S.C. 1813(w)(1)), 
                        the term `passive investment income' shall not 
                        include--
                                    ``(I) interest income earned by 
                                such bank or company, or
                                    ``(II) dividends on assets required 
                                to be held by such bank or company, 
                                including stock in the Federal Reserve 
                                Bank, the Federal Home Loan Bank, or 
                                the Federal Agricultural Mortgage Bank 
                                or participation certificates issued by 
                                a Federal Intermediate Credit Bank.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 7232. TREATMENT OF BANK DIRECTOR SHARES.

    (a) In General.--Section 1361 (defining S corporation) is amended 
by adding at the end the following new subsection:
    ``(f) Restricted Bank Director Stock.--
            ``(1) In general.--Restricted bank director stock shall not 
        be taken into account as outstanding stock of the S corporation 
        in applying this subchapter (other than section 1368(f)).
            ``(2) Restricted bank director stock.--For purposes of this 
        subsection, the term `restricted bank director stock' means 
        stock in a bank (as defined in section 581) or a depository 
        institution holding company (as defined in section 3(w)(1) of 
        the Federal Deposit Insurance Act (12 U.S.C. 1813(w)(1)), if 
        such stock--
                    ``(A) is required to be held by an individual under 
                applicable Federal or State law in order to permit such 
                individual to serve as a director, and
                    ``(B) is subject to an agreement with such bank or 
                company (or a corporation which controls (within the 
                meaning of section 368(c)) such bank or company) 
                pursuant to which the holder is required to sell back 
                such stock (at the same price as the individual 
                acquired such stock) upon ceasing to hold the office of 
                director.
            ``(3) Cross reference.--

``For treatment of certain distributions with respect to restricted 
                            bank director stock, see section 
                            1368(f).''.
    (b) Distributions.--Section 1368 (relating to distributions) is 
amended by adding at the end the following new subsection:
    ``(f) Restricted Bank Director Stock.--If a director receives a 
distribution (not in part or full payment in exchange for stock) from 
an S corporation with respect to any restricted bank director stock (as 
defined in section 1361(f)), the amount of such distribution--
            ``(1) shall be includible in gross income of the director, 
        and
            ``(2) shall be deductible by the corporation for the 
        taxable year of such corporation in which or with which ends 
        the taxable year in which such amount in included in the gross 
        income of the director.''.
    (c) Effective Dates.--
            (1) In general.--The amendments made by this section shall 
        apply to taxable years beginning after December 31, 2006.
            (2) Special rule for treatment as second class of stock.--
        In the case of any taxable year beginning after December 31, 
        1996, restricted bank director stock (as defined in section 
        1361(f) of the Internal Revenue Code of 1986, as added by this 
        section) shall not be taken into account in determining whether 
        an S corporation has more than 1 class of stock.

SEC. 7233. SPECIAL RULE FOR BANK REQUIRED TO CHANGE FROM THE RESERVE 
              METHOD OF ACCOUNTING ON BECOMING S CORPORATION.

    (a) In General.--Section 1361, as amended by this Act, is amended 
by adding at the end the following new subsection:
    ``(g) Special Rule for Bank Required To Change From the Reserve 
Method of Accounting on Becoming S Corporation.--In the case of a bank 
which changes from the reserve method of accounting for bad debts 
described in section 585 or 593 for its first taxable year for which an 
election under section 1362(a) is in effect, the bank may elect to take 
into account any adjustments under section 481 by reason of such change 
for the taxable year immediately preceding such first taxable year.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.

SEC. 7234. TREATMENT OF THE SALE OF INTEREST IN A QUALIFIED SUBCHAPTER 
              S SUBSIDIARY.

    (a) In General.--Subparagraph (C) of section 1361(b)(3) (relating 
to treatment of terminations of qualified subchapter S subsidiary 
status) is amended--
            (1) by striking ``For purposes of this title,'' and 
        inserting the following:
                            ``(i) In general.--For purposes of this 
                        title,'', and
            (2) by inserting at the end the following new clause:
                            ``(ii) Termination by reason of sale of 
                        stock.--If the failure to meet the requirements 
                        of subparagraph (B) is by reason of the sale of 
                        stock of a corporation which is a qualified 
                        subchapter S subsidiary, the sale of such stock 
                        shall be treated as if--
                                    ``(I) the sale were a sale of an 
                                undivided interest in the assets of 
                                such corporation (based on the 
                                percentage of the corporation's stock 
                                sold), and
                                    ``(II) the sale were followed by an 
                                acquisition by such corporation of all 
                                of its assets (and the assumption by 
                                such corporation of all of its 
                                liabilities) in a transaction to which 
                                section 351 applies.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006 .

SEC. 7235. ELIMINATION OF ALL EARNINGS AND PROFITS ATTRIBUTABLE TO PRE-
              1983 YEARS FOR CERTAIN CORPORATIONS.

    In the case of a corporation which is--
            (1) described in section 1311(a)(1) of the Small Business 
        Job Protection Act of 1996, and
            (2) not described in section 1311(a)(2) of such Act,
the amount of such corporation's accumulated earnings and profits (for 
the first taxable year beginning after the date of the enactment of 
this Act) shall be reduced by an amount equal to the portion (if any) 
of such accumulated earnings and profits which were accumulated in any 
taxable year beginning before January 1, 1983, for which such 
corporation was an electing small business corporation under subchapter 
S of the Internal Revenue Code of 1986.

SEC. 7236. DEDUCTIBILITY OF INTEREST EXPENSE ON INDEBTEDNESS INCURRED 
              BY AN ELECTING SMALL BUSINESS TRUST TO ACQUIRE S 
              CORPORATION STOCK.

    (a) In General.--Subparagraph (C) of section 641(c)(2) (relating to 
modifications) is amended by inserting after clause (iii) the following 
new clause:
                            ``(iv) Any interest expense paid or accrued 
                        on indebtedness incurred to acquire stock in an 
                        S corporation.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2006.

                       PART 2--REVENUE PROVISIONS

SEC. 7241. INCREASE IN AGE OF CHILDREN WHOSE UNEARNED INCOME IS TAXED 
              AS IF PARENT'S INCOME.

    (a) In General.--Subparagraph (A) of section 1(g)(2) (relating to 
child to whom subsection applies) is amended to read as follows:
                    ``(A) such child--
                            ``(i) has not attained age 18 before the 
                        close of the taxable year, or
                            ``(ii)(I) has attained age 18 before the 
                        close of the taxable year and meets the age 
                        requirements of section 152(c)(3) (determined 
                        without regard to subparagraph (B) thereof), 
                        and
                            ``(II) whose earned income (as defined in 
                        section 911(d)(2)) for such taxable year does 
                        not exceed one-half of the amount of the 
                        individual's support (within the meaning of 
                        section 152(c)(1)(D) after the application of 
                        section 152(f)(5) (without regard to 
                        subparagraph (A) thereof)) for such taxable 
                        year,''.
    (b) Conforming Amendment.--Subsection (g) of section 1 is amended 
by striking ``Minor'' in the heading thereof.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

SEC. 7242. SUSPENSION OF CERTAIN PENALTIES AND INTEREST.

    (a) In General.--Paragraphs (1)(A) and (3)(A) of section 6404(g) 
are each amended by striking ``18-month period'' and inserting ``36-
month period''.
    (b) Effective Date.--The amendments made by this section shall 
apply to notices provided by the Secretary of the Treasury, or his 
delegate, after the date which is 6 months after the date of the 
enactment of this Act.

SEC. 7243. MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR 
              EMPLOYMENT TAX LIABILITIES.

    (a) In General.--Section 6330(f) (relating to jeopardy and State 
refund collection) is amended--
            (1) by striking ``; or'' at the end of paragraph (1) and 
        inserting a comma,
            (2) by adding ``or'' at the end of paragraph (2), and
            (3) by inserting after paragraph (2) the following new 
        paragraph:
            ``(3) the Secretary has served a disqualified employment 
        tax levy,''.
    (b) Disqualified Employment Tax Levy.--Section 6330 of such Code 
(relating to notice and opportunity for hearing before levy) is amended 
by adding at the end the following new subsection:
    ``(h) Disqualified Employment Tax Levy.--For purposes of subsection 
(f), a disqualified employment tax levy is any levy in connection with 
the collection of employment taxes for any taxable period if the person 
subject to the levy (or any predecessor thereof) requested a hearing 
under this section with respect to unpaid employment taxes arising in 
the most recent 2-year period before the beginning of the taxable 
period with respect to which the levy is served. For purposes of the 
preceding sentence, the term `employment taxes' means any taxes under 
chapter 21, 22, 23, or 24.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to levies served on or after the date that is 120 days after the 
date of the enactment of this Act.

SEC. 7244. PERMANENT EXTENSION OF IRS USER FEES.

    Section 7528 (relating to Internal Revenue Service user fees) is 
amended by striking subsection (c).

SEC. 7245. INCREASE IN PENALTY FOR BAD CHECKS AND MONEY ORDERS.

    (a) In General.--Section 6657 (relating to bad checks) is amended--
            (1) by striking ``$750'' and inserting ``$1,250'', and
            (2) by striking ``$15'' and inserting ``$25''.
    (b) Effective Date.--The amendments made by this section apply to 
checks or money orders received after the date of the enactment of this 
Act.

SEC. 7246. UNDERSTATEMENT OF TAXPAYER LIABILITY BY RETURN PREPARERS.

    (a) Application of Return Preparer Penalties to All Tax Returns.--
            (1) Definition of tax return preparer.--Paragraph (36) of 
        section 7701(a) (relating to income tax preparer) is amended--
                    (A) by striking ``income'' each place it appears in 
                the heading and the text, and
                    (B) in subparagraph (A), by striking ``subtitle A'' 
                each place it appears and inserting ``this title''.
            (2) Conforming amendments.--
                    (A)(i) Section 6060 is amended by striking ``income 
                tax return preparers'' in the heading and inserting 
                ``tax return preparers''.
                    (ii) Section 6060(a) is amended--
                            (I) by striking ``an income tax return 
                        preparer'' each place it appears and inserting 
                        ``a tax return preparer'',
                            (II) by striking ``each income tax return 
                        preparer'' and inserting ``each tax return 
                        preparer'', and
                            (III) by striking ``another income tax 
                        return preparer'' and inserting ``another tax 
                        return preparer''.
                    (iii) The item relating to section 6060 in the 
                table of sections for subpart F of part III of 
                subchapter A of chapter 61 is amended by striking 
                ``income tax return preparers'' and inserting ``tax 
                return preparers''.
                    (iv) Subpart F of part III of subchapter A of 
                chapter 61 is amended by striking ``Income Tax Return 
                Preparers'' in the heading and inserting ``Tax Return 
                Preparers''.
                    (v) The item relating to subpart F in the table of 
                subparts for part III of subchapter A of chapter 61 is 
                amended by striking ``income tax return preparers'' and 
                inserting ``tax return preparers''.
                    (B) Section 6103(k)(5) is amended--
                            (i) by striking ``income tax return 
                        preparer'' each place it appears and inserting 
                        ``tax return preparer'', and
                            (ii) by striking ``income tax return 
                        preparers'' each place it appears and inserting 
                        ``tax return preparers''.
                    (C)(i) Section 6107 is amended--
                            (I) by striking ``income tax return 
                        preparer'' in the heading and inserting ``tax 
                        return preparer'',
                            (II) by striking ``an income tax return 
                        preparer'' each place it appears in subsections 
                        (a) and (b) and inserting ``a tax return 
                        preparer'',
                            (III) by striking ``Income Tax Return 
                        Preparer'' in the heading for subsection (b) 
                        and inserting ``Tax Return Preparer'', and
                            (IV) in subsection (c), by striking 
                        ``income tax return preparers'' and inserting 
                        ``tax return preparers''.
                    (ii) The item relating to section 6107 in the table 
                of sections for subchapter B of chapter 61 is amended 
                by striking ``Income tax return preparer'' and 
                inserting ``Tax return preparer''.
                    (D) Section 6109(a)(4) is amended--
                            (i) by striking ``an income tax return 
                        preparer'' and inserting ``a tax return 
                        preparer'', and
                            (ii) by striking ``income return preparer'' 
                        in the heading and inserting ``tax return 
                        preparer''.
                    (E) Section 6503(k)(4) is amended by striking 
                ``Income tax return preparers'' and inserting ``Tax 
                return preparers''.
                    (F)(i) Section 6694 is amended--
                            (I) by striking ``income tax return 
                        preparer'' in the heading and inserting ``tax 
                        return preparer'',
                            (II) by striking ``an income tax return 
                        preparer'' each place it appears and inserting 
                        ``a tax return preparer'',
                            (III) in subsection (c)(2), by striking 
                        ``the income tax return preparer'' and 
                        inserting ``the tax return preparer'',
                            (IV) in subsection (e), by striking 
                        ``subtitle A'' and inserting ``this title'', 
                        and
                            (V) in subsection (f), by striking ``income 
                        tax return preparer'' and inserting ``tax 
                        return preparer''.
                    (ii) The item relating to section 6694 in the table 
                of sections for part I of subchapter B of chapter 68 is 
                amended by striking ``income tax return preparer'' and 
                inserting ``tax return preparer''.
                    (G)(i) Section 6695 is amended--
                            (I) by striking ``income'' in the heading, 
                        and
                            (II) by striking ``an income tax return 
                        preparer'' each place it appears and inserting 
                        ``a tax return preparer''.
                    (ii) Section 6695(f) is amended--
                            (I) by striking ``subtitle A'' and 
                        inserting ``this title'', and
                            (II) by striking ``the income tax return 
                        preparer'' and inserting ``the tax return 
                        preparer''.
                    (iii) The item relating to section 6695 in the 
                table of sections for part I of subchapter B of chapter 
                68 is amended by striking ``income''.
                    (H) Section 6696(e) is amended by striking 
                ``subtitle A'' each place it appears and inserting 
                ``this title''.
                    (I)(i) Section 7407 is amended--
                            (I) by striking ``income tax return 
                        preparers'' in the heading and inserting ``tax 
                        return preparers'',
                            (II) by striking ``an income tax return 
                        preparer'' each place it appears and inserting 
                        ``a tax return preparer'',
                            (III) by striking ``income tax preparer'' 
                        both places it appears in subsection (a) and 
                        inserting ``tax return preparer'', and
                            (IV) by striking ``income tax return'' in 
                        subsection (a) and inserting ``tax return''.
                    (ii) The item relating to section 7407 in the table 
                of sections for subchapter A of chapter 76 is amended 
                by striking ``income tax return preparers'' and 
                inserting ``tax return preparers''.
                    (J)(i) Section 7427 is amended--
                            (I) by striking ``income tax return 
                        preparers'' in the heading and inserting ``tax 
                        return preparers'', and
                            (II) by striking ``an income tax return 
                        preparer'' and inserting ``a tax return 
                        preparer''.
                    (ii) The item relating to section 7427 in the table 
                of sections for subchapter B of chapter 76 is amended 
                to read as follows:

``Sec. 7427. Tax return preparers.''.
    (b) Modification of Penalty for Understatement of Taxpayer's 
Liability by Tax Return Preparer.--Subsections (a) and (b) of section 
6694 are amended to read as follows:
    ``(a) Understatement Due to Unreasonable Positions.--
            ``(1) In general.--Any tax return preparer who prepares any 
        return or claim for refund with respect to which any part of an 
        understatement of liability is due to a position described in 
        paragraph (2) shall pay a penalty with respect to each such 
        return or claim in an amount equal to the greater of--
                    ``(A) $1,000, or
                    ``(B) 50 percent of the income derived (or to be 
                derived) by the tax return preparer with respect to the 
                return or claim.
            ``(2) Unreasonable position.--A position is described in 
        this paragraph if--
                    ``(A) the tax return preparer knew (or reasonably 
                should have known) of the position,
                    ``(B) there was not a reasonable belief that the 
                position would more likely than not be sustained on its 
                merits, and
                    ``(C)(i) the position was not disclosed as provided 
                in section 6662(d)(2)(B)(ii), or
                    ``(ii) there was no reasonable basis for the 
                position.
            ``(3) Reasonable cause exception.--No penalty shall be 
        imposed under this subsection if it is shown that there is 
        reasonable cause for the understatement and the tax return 
        preparer acted in good faith.
    ``(b) Understatement Due to Willful or Reckless Conduct.--
            ``(1) In general.--Any tax return preparer who prepares any 
        return or claim for refund with respect to which any part of an 
        understatement of liability is due to a conduct described in 
        paragraph (2) shall pay a penalty with respect to each such 
        return or claim in an amount equal to the greater of--
                    ``(A) $5,000, or
                    ``(B) 50 percent of the income derived (or to be 
                derived) by the tax return preparer with respect to the 
                return or claim.
            ``(2) Willful or reckless conduct.--Conduct described in 
        this paragraph is conduct by the tax return preparer which is--
                    ``(A) a willful attempt in any manner to understate 
                the liability for tax on the return or claim, or
                    ``(B) a reckless or intentional disregard of rules 
                or regulations.
            ``(3) Reduction in penalty.--The amount of any penalty 
        payable by any person by reason of this subsection for any 
        return or claim for refund shall be reduced by the amount of 
        the penalty paid by such person by reason of subsection (a).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns prepared after the date of the enactment of this Act.

SEC. 7247. PENALTY FOR FILING ERRONEOUS REFUND CLAIMS.

    (a) In General.--Part I of subchapter B of chapter 68 (relating to 
assessable penalties) is amended by inserting after section 6675 the 
following new section:

``SEC. 6676. ERRONEOUS CLAIM FOR REFUND OR CREDIT.

    ``(a) Civil Penalty.--If a claim for refund or credit with respect 
to income tax (other than a claim for a refund or credit relating to 
the earned income credit under section 32) is made for an excessive 
amount, unless it is shown that the claim for such excessive amount has 
a reasonable basis, the person making such claim shall be liable for a 
penalty in an amount equal to 20 percent of the excessive amount.
    ``(b) Excessive Amount.--For purposes of this section, the term 
`excessive amount' means in the case of any person the amount by which 
the amount of the claim for refund or credit for any taxable year 
exceeds the amount of such claim allowable under this title for such 
taxable year.
    ``(c) Coordination With Other Penalties.--This section shall not 
apply to any portion of the excessive amount of a claim for refund or 
credit which is subject to a penalty imposed under part II of 
subchapter A of chapter 68.''.
    (b) Conforming Amendment.--The table of sections for part I of 
subchapter B of chapter 68 is amended by inserting after the item 
relating to section 6675 the following new item:

``Sec. 6676. Erroneous claim for refund or credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any claim filed or submitted after the date of the enactment 
of this Act.

SEC. 7248. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

    Subparagraph (B) of section 401(1) of the Tax Increase Prevention 
and Reconciliation Act of 2005 is amended by striking ``106.25 
percent'' and inserting ``114.25 percent''.
                                 <all>