[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2518 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                S. 2518

 To amend the Internal Revenue Code of 1986 to simplify the individual 
income tax by providing an election for eligible individuals to only be 
   subject to a simple, low-rate tax system on gross income with an 
             individual tax credit, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 18, 2007

 Mr. Brownback introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to simplify the individual 
income tax by providing an election for eligible individuals to only be 
   subject to a simple, low-rate tax system on gross income with an 
             individual tax credit, 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; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Freedom to Choose 
Tax Reform Act of 2007''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act 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.

                 TITLE I--FREEDOM TO CHOOSE TAX REFORM

SEC. 101. FREEDOM TO CHOOSE TAX REFORM.

    (a) In General.--Subchapter A of chapter 1 (relating to 
determination of tax liability) is amended by adding at the end the 
following:

               ``PART VIII--FREEDOM TO CHOOSE TAX REFORM

``Sec. 60. Tax on individuals electing reform.
``Sec. 60A. Credits against tax.
``Sec. 60B. Election.
``Sec. 60C. Liability for tax.

``SEC. 60. TAX ON INDIVIDUALS ELECTING REFORM.

    ``(a) Tax Imposed.--In the case of a taxpayer for whom an election 
under this part is in effect, there is hereby imposed on the taxpayer's 
gross income a tax determined in accordance with the following table:

``If gross income is:               The tax is:
    Not over $102,000..............
                                        10% of gross income. 
    Over $102,000..................
                                        $10,200, plus 23% of the excess 
                                                over $102,000.
    ``(b) Special Rule for Joint Return Taxpayers.--In the case of 
married individuals filing a joint return, the tax under subsection (a) 
shall be applied separately to each individual's gross income.
    ``(c) Inflation Adjustment.--In the case of a taxable year 
beginning after 2009, the dollar amount with respect to gross income in 
the table contained in subsection (a) shall be adjusted in the same 
manner as the adjustments of benefits under section 215(i) of the 
Social Security Act for the calendar year in which the taxable year 
begins.
    ``(d) Coordination With Other Taxes.--The tax imposed by this 
section shall be in lieu of any other tax imposed by this subchapter. 
The preceding sentence shall not apply to taxes described in section 
26(b)(2) other than subparagraph (A) thereof.

``SEC. 60A. CREDITS AGAINST TAX.

    ``(a) In General.--No credit shall be allowed against the tax 
imposed by this part other than--
            ``(1) the freedom to choose tax reform individual tax 
        credit under subsection (b), and
            ``(2) the credit for overpayment of tax under section 6402.
    ``(b) Freedom To Choose Tax Reform Individual Tax Credit.--For 
purposes of subsection (a)(1)--
            ``(1) Allowance of credit.--There shall be allowed as a 
        credit against the tax imposed by this part for the taxable 
        year with respect to the taxpayer, the taxpayer's spouse, and 
        each dependent (as defined in section 152) of the taxpayer an 
        amount equal to $1,000.
            ``(2) Limitation based on amount of tax.--The credit 
        allowed under paragraph (1) for any taxable year shall not 
        exceed the tax imposed by this part.
            ``(3) Inflation adjustment.--
                    ``(A) In general.--In the case of a taxable year 
                beginning in a calendar year after 2009, the $1,000 
                amount contained in paragraph (1) shall be increased by 
                an amount equal to the cost-of-living adjustment for 
                the calendar year in which the taxable year begins.
                    ``(B) Cost-of-living adjustment.--For purposes of 
                subparagraph (A), the cost-of-living adjustment for any 
                calendar year is the percentage (if any) by which--
                            ``(i) the CPI for the preceding calendar 
                        year, exceeds
                            ``(ii) the CPI for the calendar year 2008.
                    ``(C) Cpi for any calendar year.--For purposes of 
                subparagraph (B), the CPI for any calendar year is the 
                average of the Consumer Price Index as of the close of 
                the 12-month period ending on August 31 of such 
                calendar year.
                    ``(D) Consumer price index.--For purposes of 
                subparagraph (C), the term `Consumer Price Index' means 
                the last Consumer Price Index for all-urban consumers 
                published by the Department of Labor. For purposes of 
                the preceding sentence, the revision of the Consumer 
                Price Index which is most consistent with the Consumer 
                Price Index for calendar year 1986 shall be used.
                    ``(E) Rounding.--If any increase determined under 
                subparagraph (A) is not a multiple of $50, such 
                increase shall be rounded to the next lowest multiple 
                of $50.
            ``(4) Identification requirement.--No credit shall be 
        allowed under this subsection to a taxpayer with respect to any 
        dependent unless the taxpayer includes the name and taxpayer 
        identification number of such dependent on the return of tax 
        for the taxable year.
            ``(5) Taxable year must be full taxable year.--Except in 
        the case of a taxable year closed by reason of the death of the 
        taxpayer, no credit shall be allowable under this subsection in 
        the case of a taxable year covering a period of less than 12 
        months.

``SEC. 60B. ELECTION.

    ``(a) Election.--An eligible taxpayer may elect to have this part 
apply for any taxable year.
    ``(b) Eligible Taxpayer.--For purposes of this part--
            ``(1) In general.--The term `eligible taxpayer' means, with 
        respect to any taxable year, any individual.
            ``(2) Exclusions.--The term `eligible taxpayer' shall not 
        include for any taxable year--
                    ``(A) a married individual unless the individual 
                and the spouse both have the same taxable year and both 
                make the election,
                    ``(B) a single individual whose gross income 
                exceeded $175,000 for the preceding taxable year,
                    ``(C) a married individual and spouse or a head of 
                household whose gross income exceeded $350,000 for the 
                preceding taxable year,
                    ``(D) a single, head of household, or married 
                individual who has revoked an election made under this 
                section with respect to any of the preceding 5 taxable 
                years,
                    ``(E) a nonresident alien individual, or
                    ``(F) an estate or trust.
    ``(c) Form of Election.--An individual shall make an election to 
have this part apply by furnishing an election certificate to the 
Secretary and any employer described in section 3402(u)(3) in such form 
and manner as the Secretary provides.
    ``(d) Revocation of Election.--
            ``(1) In general.--A taxpayer may revoke an election under 
        subsection (a) in such form and manner as the Secretary 
        provides.
            ``(2) Mandatory.--An election made by a taxpayer under 
        subsection (a) shall be revoked automatically in such form and 
        manner as the Secretary provides if--
                    ``(A) a single individual's gross income exceeds 
                the amount specified in subsection (b)(2)(B), or
                    ``(B) a married individual's and spouse's or a head 
                of household's gross income exceeds the amount 
                specified in subsection (b)(2)(C).
            ``(3) When revocation takes effect.--Any revocation of an 
        election under this subsection shall take effect as of the 
        beginning of the taxable year beginning on or after the date of 
        such revocation.
    ``(e) Inflation Adjustment.--
            ``(1) In general.--In the case of any taxable year 
        beginning in a calendar year after 2009, the dollar amounts 
        contained in subparagraphs (B) and (C) of subsection (b)(2) 
        shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 60A(b)(3)(B) for the calendar year in 
                which the taxable year begins.
            ``(2) Rounding.--If any increase determined under paragraph 
        (1) is not a multiple of $50, such increase shall be rounded to 
        the next lowest multiple of $50.
    ``(f) Marital Status.--For purposes of this part, marital status 
shall be determined under section 7703.

``SEC. 60C. LIABILITY FOR TAX.

    ``(a) Overpayment.--If the amount withheld as tax under section 
3402(u) for an eligible taxpayer with an election in effect under 
section 60B for the taxable year exceeds the tax imposed under section 
60(a) for the taxable year, the excess amount shall be treated as an 
overpayment for purposes of section 6402.
    ``(b) Underpayment.--
            ``(1) In general.--If the Secretary determines that the 
        amount withheld as tax under section 3402(u) for an eligible 
        taxpayer is less than the tax imposed under section 60(a) and 
        such underpayment is not due to fraud, the Secretary may assess 
        and collect such underpayment in the same manner as if such 
        underpayment were on account of a mathematical or clerical 
        error appearing on a return of the individual for the taxable 
        year.
            ``(2) De minimis exception.--If the amount by which the tax 
        imposed by section 60(a) exceeds the amount withheld as tax 
        under section 3402(u) by less than the lesser of $100 or 10 
        percent of the tax so imposed, the taxpayer shall be treated as 
        having no underpayment.
    ``(c) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the provisions of this section, 
including regulations to allow a refund of an overpayment under 
subsection (b)(1) to a taxpayer without requiring additional filing of 
information by the taxpayer.''.
    (b) Withholding From Wages.--Section 3402 (relating to income tax 
collected at source) is amended by adding at the end the following new 
subsection:
    ``(u) Withholding Under Freedom To Choose Tax Reform.--
            ``(1) In general.--An employer making payment of wages to 
        an individual with an election in effect under section 60B 
        shall deduct and withhold upon such wages a tax (in lieu of the 
        tax required to be deducted and withheld under subsection (a)) 
        determined in accordance with tables prescribed by the 
        Secretary in accordance with paragraph (2).
            ``(2) Withholding tables.--The Secretary shall prescribe 1 
        or more tables which set forth amounts of wages and income tax 
        to be deducted and withheld based on information furnished to 
        the employer in the employee's election form and to ensure that 
        the aggregate amount withheld from such employee's wages 
        approximates the tax liability of such individual for the 
        taxable year. Any tables prescribed under this paragraph 
        shall--
                    ``(A) apply with respect to the amount of wages 
                paid during such periods as the Secretary may 
                prescribe, and
                    ``(B) be in such form, and provide for such amounts 
                to be deducted and withheld, as the Secretary 
                determines to be most appropriate to carry out the 
                purposes of this chapter and to reflect the provisions 
                of chapter 1 applicable to such periods.
        The Secretary shall provide that any other provision of this 
        section shall not apply to the extent such provision is 
        inconsistent with the provisions of this subsection.
            ``(3) Election certificate.--
                    ``(A) In general.--In lieu of a withholding 
                exemption certificate, an employee shall furnish the 
                Secretary and employer with a signed election 
                certificate and any amended election certificate at 
                such time and containing such information as required 
                under section 60B.
                    ``(B) When certificate takes effect.--
                            ``(i) First certificate furnished.--An 
                        election certificate furnished to the Secretary 
                        and an employer in cases in which no previous 
                        such certificate is in effect shall take effect 
                        as of the beginning of the taxable year of the 
                        taxpayer beginning on or after the date on 
                        which such certificate is so furnished and 
                        shall remain in effect until replaced under 
                        clause (ii) or revoked under section 60B(d).
                            ``(ii) Replacement certificate.--An 
                        election certificate furnished to the Secretary 
                        and an employer which replaces an earlier 
                        certificate shall take effect as of the 
                        beginning of the taxable year beginning on or 
                        after the date on which the replacement 
                        certificate is so furnished.''.
    (c) Technical and Conforming Amendments.--
            (1) The table of parts for subchapter A of chapter 1 is 
        amended by adding at the end the following new item:

              ``Part VIII--Freedom To Choose Tax Reform''.

            (2) Section 6654(a) is amended by inserting ``and section 
        60C(b)'' after ``this section''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
    (e) Technical and Conforming Changes.--The Secretary of the 
Treasury or the Secretary's delegate shall, as soon as practicable but 
in any event not later than 90 days after the date of enactment of this 
Act, submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a draft of 
any technical and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect the purposes of this Act.

  TITLE II--COMMISSION ON CONGRESSIONAL BUDGETARY ACCOUNTABILITY AND 
                       REVIEW OF FEDERAL AGENCIES

SEC. 201. DEFINITIONS.

    In this title:
            (1) Agency.--The term ``agency'' means--
                    (A) an Executive agency, as defined under section 
                105 of title 5, United States Code; and
                    (B) the Executive Office of the President.
            (2) Calendar day.--The term ``calendar day'' means a 
        calendar day other than 1 on which either House is not in 
        session because of an adjournment of more than 3 days to a date 
        certain.
            (3) Commission bill.--The term ``Commission bill'' means 
        only a bill which is introduced as provided under section 206, 
        and contains the proposed legislation included in the report 
        submitted to Congress under section 203(b)(3), without 
        modification.
            (4) Program.--The term ``program'' means any activity or 
        function of an agency.

SEC. 202. ESTABLISHMENT OF COMMISSION.

    (a) Establishment.--There is established the Commission on 
Congressional Budgetary Accountability and Review of Federal Agencies 
(referred to in this title as the ``Commission'').
    (b) Membership.--
            (1) In general.--The Commission shall consist of 15 
        members, of which, not later than 30 days after the date of 
        enactment of this Act--
                    (A) 3 shall be appointed by the President;
                    (B) 3 shall be appointed by the majority leader of 
                the Senate;
                    (C) 3 shall be appointed by the minority leader of 
                the Senate;
                    (D) 3 shall be appointed by the Speaker of the 
                House of Representatives; and
                    (E) 3 shall be appointed by the minority leader of 
                the House of Representatives.
            (2) Cochairpersons.--The President shall designate 2 
        Cochairpersons from among the members of the Commission. The 
        Cochairpersons may not be affiliated with the same political 
        party.
    (c) Date.--Members of the Commission shall be appointed by not 
later than 30 days after the date of enactment of this Act.
    (d) Period of Appointment; Vacancies.--Members shall be appointed 
for the life of the Commission. Any vacancy in the Commission shall not 
affect its powers, but shall be filled in the same manner as the 
original appointment.
    (e) Meetings.--
            (1) Initial meeting.--Not later than 30 days after the date 
        on which all members of the Commission have been appointed, the 
        Commission shall hold its first meeting.
            (2) Subsequent meetings.--The Commission shall meet at the 
        call of the Cochairpersons or a majority of its members.
    (f) Quorum.--Eight members of the Commission shall constitute a 
quorum for purposes of voting, but a quorum is not required for members 
to meet and hold hearings.

SEC. 203. DUTIES OF THE COMMISSION.

    (a) Systematic Assessment of Programs by the President.--
            (1) In general.--Not later than 1 year after the date of 
        enactment of this Act and each of the next 3 years thereafter, 
        the President shall--
                    (A) establish a systematic method for assessing the 
                effectiveness and accountability of agency programs in 
                accordance with paragraph (2) and divide the programs 
                into 4 approximately equal budgetary parts based on the 
                size of the budget and number of personnel of the 
                agency program; and
                    (B) submit, to the Commission each year, an 
                assessment of the programs within each part (1 each 
                year) that use the method established under 
                subparagraph (A).
            (2) Method objectives.--The method established under 
        paragraph (1) shall--
                    (A) recognize different types of Federal programs;
                    (B) assess programs based on the achievement of 
                performance goals (as defined under section 1115(g)(4) 
                of title 31, United States Code);
                    (C) assess programs based in part on the adequacy 
                of the program's performance measures, financial 
                management, and other factors determined by the 
                President;
                    (D) assess programs based in part on whether the 
                program has fulfilled the legislative intent 
                surrounding the creation of the program, taking into 
                account any change in legislative intent during the 
                program's existence; and
                    (E) assess programs based in part on collaborative 
                analysis, with the program or agency, of program policy 
                and goals which may not fit into easily measurable 
                performance goals.
            (3) Common performance measures.--Not later than 1 year 
        after the date of enactment of this Act, the President shall 
        identify common performance measures for programs covered in 
        paragraph (1) that have similar functions and, to the extent 
        feasible, provide the Commission with data on such performance 
        measures.
    (b) Evaluation and Plan by Commission.--
            (1) Development.--The method established under subsection 
        (a) shall be subject to review and change by the Commission. If 
        the Commission makes any changes in the method, the Commission 
        shall notify Congress not later than 1 year after reviewing the 
        first assessment from the President under this section.
            (2) Consideration of assessments.--The Commission shall 
        consider assessments submitted under subsection (a) when 
        evaluating programs under this subsection.
            (3) Assessment and legislation.--
                    (A) In general.--The Commission shall--
                            (i) evaluate all agencies and programs 
                        within those agencies in each unit identified 
                        in the systemic assessment under subsection (a) 
                        (1 each year over the next 4 years), using the 
                        criteria under subsection (a) subject to 
                        modification under paragraph (1); and
                            (ii) submit to Congress each of the next 4 
                        years beginning January 1, 2009, with respect 
                        to each evaluation under clause (i)--
                                    (I) a plan with recommendations of 
                                the agencies and programs that should 
                                be realigned or eliminated within each 
                                part; and
                                    (II) proposed legislation to 
                                implement the plan described under 
                                subclause (I).
                    (B) Relocation of federal employees.--The proposed 
                legislation under subparagraph (A) shall provide that 
                if the position of an employee of an agency is 
                eliminated as a result of the implementation of the 
                plan under subparagraph (A)(i), the affected agency 
                shall make reasonable efforts to relocate such employee 
                to another position within the agency or within another 
                Federal agency.
            (4) Criteria.--
                    (A) Duplicative.--If 2 or more agencies or programs 
                are performing the same essential function and the 
                function can be consolidated or streamlined into a 
                single agency or program, the Commission shall 
                recommend that the agencies or programs be realigned.
                    (B) Wasteful or inefficient.--The Commission may 
                recommend the realignment or elimination of any agency 
                or program that has wasted Federal funds by--
                            (i) egregious spending;
                            (ii) mismanagement of resources and 
                        personnel; or
                            (iii) use of such funds for personal 
                        benefit or the benefit of a special interest 
                        group.
                    (C) Outdated, irrelevant, or failed.--The 
                Commission shall recommend the elimination of any 
                agency or program that--
                            (i) has completed its intended purpose;
                            (ii) has become irrelevant; or
                            (iii) has failed to meet its objectives.

SEC. 204. POWERS OF THE COMMISSION.

    (a) Hearings.--Subject to subsection (d), the Cochairpersons of the 
Commission may, for the purpose of carrying out this title--
            (1) hold such hearings, sit and act at such times and 
        places, take such testimony, receive such evidence, and 
        administer such oaths as the chairperson of the Commission 
        considers advisable;
            (2) require, by subpoena or otherwise, the attendance and 
        testimony of such witnesses as the chairperson of the 
        Commission considers advisable; and
            (3) require, by subpoena or otherwise, the production of 
        such books, records, correspondence, memoranda, papers, 
        documents, tapes, and other evidentiary materials relating to 
        any matter under investigation by the Commission.
    (b) Subpoenas.--
            (1) Issuance.--
                    (A) In general.--A subpoena may be issued under 
                this section only by--
                            (i) the agreement of the Cochairpersons; or
                            (ii) the affirmative vote of 8 members of 
                        the Commission.
                    (B) Signature.--Subpoenas issued under this section 
                may be issued under the signature of both 
                Cochairpersons of the Commission and may be served by 
                any person designated by the Cochairpersons or by a 
                member designated by a majority of the Commission.
            (2) Enforcement.--In the case of contumacy or failure to 
        obey a subpoena issued under this section, the United States 
        district court for the judicial district in which the 
        subpoenaed person resides, is served, or may be found, may 
        issue an order requiring such person to appear at any 
        designated place to testify or to produce documentary or other 
        evidence. Any failure to obey the order of the court may be 
        punished by the court as a contempt of that court.
    (c) Technical Assistance.--Upon the request of the Commission, the 
head of a Federal agency shall provide such technical assistance to the 
Commission as the Commission determines to be necessary to carry out 
its duties.
    (d) Information.--
            (1) In general.--The Commission shall have reasonable 
        access to budgetary, performance or programmatic materials, 
        resources, statistical data, and other information the 
        Commission determines to be necessary to carry out its duties 
        from the Congressional Budget Office, and other agencies and 
        representatives of the executive and legislative branches of 
        the Federal Government. The Cochairpersons shall make requests 
        for such access in writing when necessary.
            (2) Receipt, handling, storage, and dissemination of 
        information.--Information shall only be received, handled, 
        stored, and disseminated by members of the Commission and its 
        staff consistent with all applicable statutes, regulations, and 
        Executive orders.
            (3) Limitation of access to personal tax information.--
        Information requested, subpoenaed, or otherwise accessed under 
        this title shall not include tax data from the United States 
        Internal Revenue Service, the release of which would otherwise 
        be in violation of law.
    (e) Receipt, Handling, Storage, and Dissemination of Information.--
Information shall only be received, handled, stored, and disseminated 
by members of the Commission and its staff consistent with all 
applicable statutes, regulations, and Executive orders.
    (f) Postal Services.--The Commission may use the United States 
mails in the same manner and under the same conditions as other 
departments and agencies of the Federal Government.

SEC. 205. COMMISSION PERSONNEL MATTERS.

    (a) Compensation of Members.--
            (1) Non-federal members.--Except as provided under 
        subsection (b), each member of the Commission who is not an 
        officer or employee of the Federal Government shall not be 
        compensated.
            (2) Federal officers or employees.--All members of the 
        Commission who are officers or employees of the United States 
        shall serve without compensation in addition to that received 
        for their services as officers or employees of the United 
        States.
    (b) Travel Expenses.--The members of the Commission shall be 
allowed travel expenses, including per diem in lieu of subsistence, at 
rates authorized for employees of agencies under subchapter I of 
chapter 57 of title 5, United States Code, while away from their homes 
or regular places of business in the performance of services for the 
Commission.
    (c) Staff.--
            (1) In general.--With the approval of the majority of the 
        Commission, the Cochairpersons of the Commission may, appoint 
        an executive director and such other additional personnel as 
        may be necessary to enable the Commission to perform its 
        duties.
            (2) Compensation.--Upon the approval of the Cochairpersons, 
        the executive director may fix the compensation of the 
        executive director and other personnel without regard to 
        chapter 51 and subchapter III of chapter 53 of title 5, United 
        States Code, relating to classification of positions and 
        General Schedule pay rates, except that the rate of pay for the 
        executive director and other personnel may not exceed the 
        maximum rate payable for a position at GS-15 of the General 
        Schedule under section 5332 of such title.
            (3) Personnel as federal employees.--
                    (A) In general.--The executive director and any 
                personnel of the Commission who are employees shall be 
                employees under section 2105 of title 5, United States 
                Code, for purposes of chapters 63, 81, 83, 84, 85, 87, 
                89, 89A, 89B, and 90 of that title.
                    (B) Members of commission.--Subparagraph (A) shall 
                not be construed to apply to members of the Commission.
    (d) Detail of Government Employees.--Any Federal Government 
employee may be detailed to the Commission without reimbursement from 
the Commission, and such detail shall be without interruption or loss 
of civil service status or privilege.
    (e) Procurement of Temporary and Intermittent Services.--With the 
approval of the majority of the Commission, the chairperson of the 
Commission may procure temporary and intermittent services under 
section 3109(b) of title 5, United States Code, at rates for 
individuals which do not exceed the daily equivalent of the annual rate 
of basic pay prescribed for level V of the Executive Schedule under 
section 5316 of such title.

SEC. 206. EXPEDITED CONSIDERATION OF REFORM PROPOSALS.

    (a) Introduction and Committee Consideration.--
            (1) Introduction.--The Commission bill language provisions 
        submitted pursuant to section 203(b)(3) shall be introduced in 
        the Senate by the majority leader, or the majority leader's 
        designee, and in the House of Representatives, by the Speaker, 
        or the Speaker's designee. Upon such introduction, the 
        Commission bill shall be referred to the appropriate committees 
        of Congress under paragraph (2). If the Commission bill is not 
        introduced in accordance with the preceding sentence, then any 
        member of Congress may introduce the Commission bill in their 
        respective House of Congress beginning on the date that is the 
        5th calendar day that such House is in session following the 
        date of the submission of such aggregate legislative language 
        provisions.
            (2) Committee consideration.--
                    (A) Referral.--A Commission bill introduced under 
                paragraph (1) shall be referred to any appropriate 
                committee of jurisdiction in the Senate, any 
                appropriate committee of jurisdiction in the House of 
                Representatives, the Committee on the Budget of the 
                Senate and the Committee on the Budget of the House of 
                Representatives. A committee to which a Commission bill 
                is referred under this paragraph may review and comment 
                on such bill, may report such bill to the respective 
                House, and may not amend such bill.
                    (B) Reporting.--Not later than 30 calendar days 
                after the introduction of the Commission bill, each 
                Committee of Congress to which the Commission bill was 
                referred shall report the bill.
                    (C) Discharge of committee.--If a committee to 
                which is referred a Commission bill has not reported 
                such Commission bill at the end of 30 calendar days 
                after its introduction or at the end of the first day 
                after there has been reported to the House involved a 
                Commission bill, whichever is earlier, such committee 
                shall be deemed to be discharged from further 
                consideration of such Commission bill, and such 
                Commission bill shall be placed on the appropriate 
                calendar of the House involved.
    (b) Expedited Procedure.--
            (1) Consideration.--
                    (A) In general.--Not later than 5 calendar days 
                after the date on which a committee has reported a 
                Commission bill or been discharged from consideration 
                of a Commission bill, the majority leader of the 
                Senate, or the majority leader's designee, or the 
                Speaker of the House of Representatives, or the 
                Speaker's designee, shall move to proceed to the 
                consideration of the Commission bill. It shall also be 
                in order for any member of the Senate or the House of 
                Representatives, respectively, to move to proceed to 
                the consideration of the Commission bill at any time 
                after the conclusion of such 5-day period.
                    (B) Motion to proceed.--A motion to proceed to the 
                consideration of a Commission bill is highly privileged 
                in the House of Representatives and is privileged in 
                the Senate and is not debatable. The motion is not 
                subject to amendment or to a motion to postpone 
                consideration of the Commission bill. A motion to 
                proceed to the consideration of other business shall 
                not be in order. A motion to reconsider the vote by 
                which the motion to proceed is agreed to or not agreed 
                to shall not be in order. If the motion to proceed is 
                agreed to, the Senate or the House of Representatives, 
                as the case may be, shall immediately proceed to 
                consideration of the Commission bill without 
                intervening motion, order, or other business, and the 
                Commission bill shall remain the unfinished business of 
                the Senate or the House of Representatives, as the case 
                may be, until disposed of.
                    (C) Limited debate.--Debate on the Commission bill 
                and on all debatable motions and appeals in connection 
                therewith shall be limited to not more than 10 hours, 
                which shall be divided equally between those favoring 
                and those opposing the Commission bill. A motion 
                further to limit debate on the Commission bill is in 
                order and is not debatable. All time used for 
                consideration of the Commission bill, including time 
                used for quorum calls (except quorum calls immediately 
                preceding a vote) and voting, shall come from the 10 
                hours of debate.
                    (D) Amendments.--No amendment to the Commission 
                bill shall be in order in the Senate and the House of 
                Representatives.
                    (E) Vote on final passage.--Immediately following 
                the conclusion of the debate on the Commission bill, 
                the vote on final passage of the Commission bill shall 
                occur.
                    (F) Other motions not in order.--A motion to 
                postpone consideration of the Commission bill, a motion 
                to proceed to the consideration of other business, or a 
                motion to recommit the Commission bill is not in order. 
                A motion to reconsider the vote by which the Commission 
                bill is agreed to or not agreed to is not in order.
            (2) Consideration by other house.--If, before the passage 
        by one House of the Commission bill that was introduced in such 
        House, such House receives from the other House a Commission 
        bill as passed by such other House--
                    (A) the Commission bill of the other House shall 
                not be referred to a committee and may only be 
                considered for final passage in the House that receives 
                it under subparagraph (C);
                    (B) the procedure in the House in receipt of the 
                Commission bill of the other House, with respect to the 
                Commission bill that was introduced in the House in 
                receipt of the Commission bill of the other House, 
                shall be the same as if no Commission bill had been 
                received from the other House; and
                    (C) notwithstanding subparagraph (B), the vote on 
                final passage shall be on the Commission bill of the 
                other House.
        Upon disposition of a Commission bill that is received by one 
        House from the other House, it shall no longer be in order to 
        consider the Commission bill that was introduced in the 
        receiving House.
    (c) Rules of the Senate and the House of Representatives.--This 
section is enacted by Congress--
            (1) as an exercise of the rulemaking power of the Senate 
        and the House of Representatives, respectively, and is deemed 
        to be part of the rules of each House, respectively, but 
        applicable only with respect to the procedure to be followed in 
        that House in the case of a Commission bill, and it supersedes 
        other rules only to the extent that it is inconsistent with 
        such rules; and
            (2) with full recognition of the constitutional right of 
        either House to change the rules (so far as they relate to the 
        procedure of that House) at any time, in the same manner, and 
        to the same extent as in the case of any other rule of that 
        House.

SEC. 207. TERMINATION OF THE COMMISSION.

    The Commission shall terminate 90 days after the date on which the 
Commission submits the final evaluation and plan report under section 
203.

SEC. 208. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as may be 
necessary for carrying out this title for each of the fiscal years 2009 
through 2013.
                                 <all>