[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5297 Enrolled Bill (ENR)]

        H.R.5297

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 An Act


 
    To create the Small Business Lending Fund Program to direct the 
   Secretary of the Treasury to make capital investments in eligible 
 institutions in order to increase the availability of credit for small 
 businesses, to amend the Internal Revenue Code of 1986 to provide tax 
   incentives for small business job creation, 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 ``Small Business Jobs Act of 2010''.
SEC. 2. TABLE OF CONTENTS.
    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.

                        TITLE I--SMALL BUSINESSES

Sec. 1001. Definitions.

               Subtitle A--Small Business Access to Credit

Sec. 1101. Short title.

         PART I--Next Steps for Main Street Credit Availability

Sec. 1111. Section 7(a) business loans.
Sec. 1112. Maximum loan amounts under 504 program.
Sec. 1113. Maximum loan limits under microloan program.
Sec. 1114. Loan guarantee enhancement extensions.
Sec. 1115. New Markets Venture Capital company investment limitations.
Sec. 1116. Alternative size standards.
Sec. 1117. Sale of 7(a) loans in secondary market.
Sec. 1118. Online lending platform.
Sec. 1119. SBA Secondary Market Guarantee Authority.

                PART II--Small Business Access to Capital

Sec. 1122. Low-interest refinancing under the local development business 
          loan program.

                         PART III--Other Matters

Sec. 1131. Small business intermediary lending pilot program.
Sec. 1132. Public policy goals.
Sec. 1133. Floor plan pilot program extension.
Sec. 1134. Guarantees for bonds and notes issued for community or 
          economic development purposes.
Sec. 1135. Temporary express loan enhancement.
Sec. 1136. Prohibition on using TARP funds or tax increases.

             Subtitle B--Small Business Trade and Exporting

Sec. 1201. Short title.
Sec. 1202. Definitions.
Sec. 1203. Office of International Trade.
Sec. 1204. Duties of the Office of International Trade.
Sec. 1205. Export assistance centers.
Sec. 1206. International trade finance programs.
Sec. 1207. State Trade and Export Promotion Grant Program.
Sec. 1208. Rural export promotion.
Sec. 1209. International trade cooperation by small business development 
          centers.

                 Subtitle C--Small Business Contracting

                        PART I--Contract Bundling

Sec. 1311. Small Business Act.
Sec. 1312. Leadership and oversight.
Sec. 1313. Consolidation of contract requirements.
Sec. 1314. Small business teams pilot program.

                    PART II--Subcontracting Integrity

Sec. 1321. Subcontracting misrepresentations.
Sec. 1322. Small business subcontracting improvements.

                      PART III--Acquisition Process

Sec. 1331. Reservation of prime contract awards for small businesses.
Sec. 1332. Micro-purchase guidelines.
Sec. 1333. Agency accountability.
Sec. 1334. Payment of subcontractors.
Sec. 1335. Repeal of Small Business Competitiveness Demonstration 
          Program.

            PART IV--Small Business Size and Status Integrity

Sec. 1341. Policy and presumptions.
Sec. 1342. Annual certification.
Sec. 1343. Training for contracting and enforcement personnel.
Sec. 1344. Updated size standards.
Sec. 1345. Study and report on the mentor-protege program.
Sec. 1346. Contracting goals reports.
Sec. 1347. Small business contracting parity.

     Subtitle D--Small Business Management and Counseling Assistance

Sec. 1401. Matching requirements under small business programs.
Sec. 1402. Grants for SBDCs.

                  Subtitle E--Disaster Loan Improvement

Sec. 1501. Aquaculture business disaster assistance.

              Subtitle F--Small Business Regulatory Relief

Sec. 1601. Requirements providing for more detailed analyses.
Sec. 1602. Office of advocacy.

                  Subtitle G--Appropriations Provisions

Sec. 1701. Salaries and expenses.
Sec. 1702. Business loans program account.
Sec. 1703. Community Development Financial Institutions Fund program 
          account.
Sec. 1704. Small business loan guarantee enhancement extensions.

                        TITLE II--TAX PROVISIONS

Sec. 2001. Short title.

                    Subtitle A--Small Business Relief

                   PART I--Providing Access to Capital

Sec. 2011. Temporary exclusion of 100 percent of gain on certain small 
          business stock.
Sec. 2012. General business credits of eligible small businesses for 
          2010 carried back 5 years.
Sec. 2013. General business credits of eligible small businesses in 2010 
          not subject to alternative minimum tax.
Sec. 2014. Temporary reduction in recognition period for built-in gains 
          tax.

                     PART II--Encouraging Investment

Sec. 2021. Increased expensing limitations for 2010 and 2011; certain 
          real property treated as section 179 property.
Sec. 2022. Additional first-year depreciation for 50 percent of the 
          basis of certain qualified property.
Sec. 2023. Special rule for long-term contract accounting.

                  PART III--Promoting Entrepreneurship

Sec. 2031. Increase in amount allowed as deduction for start-up 
          expenditures in 2010.
Sec. 2032. Authorization of appropriations for the United States Trade 
          Representative to develop market access opportunities for 
          United States small- and medium-sized businesses and to 
          enforce trade agreements.

               PART IV--Promoting Small Business Fairness

Sec. 2041. Limitation on penalty for failure to disclose reportable 
          transactions based on resulting tax benefits.
Sec. 2042. Deduction for health insurance costs in computing self-
          employment taxes in 2010.
Sec. 2043. Removal of cellular telephones and similar telecommunications 
          equipment from listed property.

                     Subtitle B--Revenue Provisions

                      PART I--Reducing the Tax Gap

Sec. 2101. Information reporting for rental property expense payments.
Sec. 2102. Increase in information return penalties.
Sec. 2103. Report on tax shelter penalties and certain other enforcement 
          actions.
Sec. 2104. Application of continuous levy to tax liabilities of certain 
          Federal contractors.

                PART II--Promoting Retirement Preparation

Sec. 2111. Participants in government section 457 plans allowed to treat 
          elective deferrals as Roth contributions.
Sec. 2112. Rollovers from elective deferral plans to designated Roth 
          accounts.
Sec. 2113. Special rules for annuities received from only a portion of a 
          contract.

                 PART III--Closing Unintended Loopholes

Sec. 2121. Crude tall oil ineligible for cellulosic biofuel producer 
          credit.
Sec. 2122. Source rules for income on guarantees.

         PART IV--Time for Payment of Corporate Estimated Taxes

Sec. 2131. Time for payment of corporate estimated taxes.

            TITLE III--STATE SMALL BUSINESS CREDIT INITIATIVE

Sec. 3001. Short title.
Sec. 3002. Definitions.
Sec. 3003. Federal funds allocated to States.
Sec. 3004. Approving States for participation.
Sec. 3005. Approving State capital access programs.
Sec. 3006. Approving collateral support and other innovative credit 
          access and guarantee initiatives for small businesses and 
          manufacturers.
Sec. 3007. Reports.
Sec. 3008. Remedies for State program termination or failures.
Sec. 3009. Implementation and administration.
Sec. 3010. Regulations.
Sec. 3011. Oversight and audits.

             TITLE IV--ADDITIONAL SMALL BUSINESS PROVISIONS

                 Subtitle A--Small Business Lending Fund

Sec. 4101. Purpose.
Sec. 4102. Definitions.
Sec. 4103. Small business lending fund.
Sec. 4104. Additional authorities of the Secretary.
Sec. 4105. Considerations.
Sec. 4106. Reports.
Sec. 4107. Oversight and audits.
Sec. 4108. Credit reform; funding.
Sec. 4109. Termination and continuation of authorities.
Sec. 4110. Preservation of authority.
Sec. 4111. Assurances.
Sec. 4112. Study and report with respect to women-owned, veteran-owned, 
          and minority-owned businesses.
Sec. 4113. Sense of Congress.

                      Subtitle B--Other Provisions

           PART I--Small Business Export Promotion Initiatives

Sec. 4221. Short title.
Sec. 4222. Global business development and promotion activities of the 
          Department of Commerce.
Sec. 4223. Additional funding to improve access to global markets for 
          rural businesses.
Sec. 4224. Additional funding for the ExporTech program.
Sec. 4225. Additional funding for the market development cooperator 
          program of the Department of Commerce.
Sec. 4226. Hollings Manufacturing Partnership Program; Technology 
          Innovation Program.
Sec. 4227. Sense of the Senate concerning Federal collaboration with 
          States on export promotion issues.
Sec. 4228. Report on tariff and nontariff barriers.

                         PART II--Medicare Fraud

Sec. 4241. Use of predictive modeling and other analytics technologies 
          to identify and prevent waste, fraud, and abuse in the 
          Medicare fee-for-service program.

                      TITLE V--BUDGETARY PROVISIONS

Sec. 5001. Determination of budgetary effects.

                       TITLE I--SMALL BUSINESSES

SEC. 1001. DEFINITIONS.
    In this title--
        (1) the terms ``Administration'' and ``Administrator'' mean the 
    Small Business Administration and the Administrator thereof, 
    respectively; and
        (2) the term ``small business concern'' has the meaning given 
    that term under section 3 of the Small Business Act (15 U.S.C. 
    632).

              Subtitle A--Small Business Access to Credit

SEC. 1101. SHORT TITLE.
    This subtitle may be cited as the ``Small Business Job Creation and 
Access to Capital Act of 2010''.

         PART I--NEXT STEPS FOR MAIN STREET CREDIT AVAILABILITY

SEC. 1111. SECTION 7(a) BUSINESS LOANS.
    (a) Amendment.--Section 7(a) of the Small Business Act (15 U.S.C. 
636(a)) is amended--
        (1) in paragraph (2)(A)--
            (A) in clause (i), by striking ``75 percent'' and inserting 
        ``90 percent''; and
            (B) in clause (ii), by striking ``85 percent'' and 
        inserting ``90 percent''; and
        (2) in paragraph (3)(A), by striking ``$1,500,000 (or if the 
    gross loan amount would exceed $2,000,000'' and inserting 
    ``$4,500,000 (or if the gross loan amount would exceed 
    $5,000,000''.
    (b) Prospective Repeal.--Effective January 1, 2011, section 7(a) of 
the Small Business Act (15 U.S.C. 636(a)) is amended--
        (1) in paragraph (2)(A)--
            (A) in clause (i), by striking ``90 percent'' and inserting 
        ``75 percent''; and
            (B) in clause (ii), by striking ``90 percent'' and 
        inserting ``85 percent''; and
        (2) in paragraph (3)(A), by striking ``$4,500,000'' and 
    inserting ``$3,750,000''.
SEC. 1112. MAXIMUM LOAN AMOUNTS UNDER 504 PROGRAM.
    Section 502(2)(A) of the Small Business Investment Act of 1958 (15 
U.S.C. 696(2)(A)) is amended--
        (1) in clause (i), by striking ``$1,500,000'' and inserting 
    ``$5,000,000'';
        (2) in clause (ii), by striking ``$2,000,000'' and inserting 
    ``$5,000,000'';
        (3) in clause (iii), by striking ``$4,000,000'' and inserting 
    ``$5,500,000'';
        (4) in clause (iv), by striking ``$4,000,000'' and inserting 
    ``$5,500,000''; and
        (5) in clause (v), by striking ``$4,000,000'' and inserting 
    ``$5,500,000''.
SEC. 1113. MAXIMUM LOAN LIMITS UNDER MICROLOAN PROGRAM.
    Section 7(m) of the Small Business Act (15 U.S.C. 636(m)) is 
amended--
        (1) in paragraph (1)(B)(iii), by striking ``$35,000'' and 
    inserting ``$50,000'';
        (2) in paragraph (3)--
            (A) in subparagraph (C), by striking ``$3,500,000'' and 
        inserting ``$5,000,000''; and
            (B) in subparagraph (E), by striking ``$35,000'' each place 
        that term appears and inserting ``$50,000''; and
        (3) in paragraph (11)(B), by striking ``$35,000'' and inserting 
    ``$50,000''.
SEC. 1114. LOAN GUARANTEE ENHANCEMENT EXTENSIONS.
    (a) Fees.--Section 501 of the American Recovery and Reinvestment 
Act of 2009 (Public Law 111-5; 123 Stat. 151) is amended by striking 
``September 30, 2010'' each place that term appears and inserting 
``December 31, 2010''.
    (b) Loan Guarantees.--Section 502(f) of division A of the American 
Recovery and Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 153) 
is amended by striking ``May 31, 2010'' and inserting ``December 31, 
2010''.
SEC. 1115. NEW MARKETS VENTURE CAPITAL COMPANY INVESTMENT LIMITATIONS.
    Section 355 of the Small Business Investment Act of 1958 (15 U.S.C. 
689d) is amended by adding at the end the following:
    ``(e) Investment Limitations.--
        ``(1) Definition.--In this subsection, the term `covered New 
    Markets Venture Capital company' means a New Markets Venture 
    Capital company--
            ``(A) granted final approval by the Administrator under 
        section 354(e) on or after March 1, 2002; and
            ``(B) that has obtained a financing from the Administrator.
        ``(2) Limitation.--Except to the extent approved by the 
    Administrator, a covered New Markets Venture Capital company may 
    not acquire or issue commitments for securities under this title 
    for any single enterprise in an aggregate amount equal to more than 
    10 percent of the sum of--
            ``(A) the regulatory capital of the covered New Markets 
        Venture Capital company; and
            ``(B) the total amount of leverage projected in the 
        participation agreement of the covered New Markets Venture 
        Capital.''.
SEC. 1116. ALTERNATIVE SIZE STANDARDS.
    Section 3(a) of the Small Business Act (15 U.S.C. 632(a)) is 
amended by adding at the end the following:
    ``(5) Alternative Size Standard.--
        ``(A) In general.--The Administrator shall establish an 
    alternative size standard for applicants for business loans under 
    section 7(a) and applicants for development company loans under 
    title V of the Small Business Investment Act of 1958 (15 U.S.C. 695 
    et seq.), that uses maximum tangible net worth and average net 
    income as an alternative to the use of industry standards.
        ``(B) Interim rule.--Until the date on which the alternative 
    size standard established under subparagraph (A) is in effect, an 
    applicant for a business loan under section 7(a) or an applicant 
    for a development company loan under title V of the Small Business 
    Investment Act of 1958 may be eligible for such a loan if--
            ``(i) the maximum tangible net worth of the applicant is 
        not more than $15,000,000; and
            ``(ii) the average net income after Federal income taxes 
        (excluding any carry-over losses) of the applicant for the 2 
        full fiscal years before the date of the application is not 
        more than $5,000,000.''.
SEC. 1117. SALE OF 7(a) LOANS IN SECONDARY MARKET.
    Section 5(g) of the Small Business Act (15 U.S.C. 634(g)) is 
amended by adding at the end the following:
    ``(6) If the amount of the guaranteed portion of any loan under 
section 7(a) is more than $500,000, the Administrator shall, upon 
request of a pool assembler, divide the loan guarantee into increments 
of $500,000 and 1 increment of any remaining amount less than $500,000, 
in order to permit the maximum amount of any loan in a pool to be not 
more than $500,000. Only 1 increment of any loan guarantee divided 
under this paragraph may be included in the same pool. Increments of 
loan guarantees to different borrowers that are divided under this 
paragraph may be included in the same pool.''.
SEC. 1118. ONLINE LENDING PLATFORM.
    It is the sense of Congress that the Administrator of the Small 
Business Administration should establish a website that--
        (1) lists each lender that makes loans guaranteed by the Small 
    Business Administration and provides information about the loan 
    rates of each such lender; and
        (2) allows prospective borrowers to compare rates on loans 
    guaranteed by the Small Business Administration.
SEC. 1119. SBA SECONDARY MARKET GUARANTEE AUTHORITY.
    Section 503(f) of division A of the American Recovery and 
Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 155) is amended 
by striking ``on the date 2 years after the date of enactment of this 
section'' and inserting ``2 years after the date of the first sale of a 
pool of first lien position 504 loans guaranteed under this section to 
a third-party investor''.

               PART II--SMALL BUSINESS ACCESS TO CAPITAL

SEC. 1122. LOW-INTEREST REFINANCING UNDER THE LOCAL DEVELOPMENT 
BUSINESS LOAN PROGRAM.
    (a) Refinancing.--Section 502(7) of the Small Business Investment 
Act of 1958 (15 U.S.C. 696(7)) is amended by adding at the end the 
following:
            ``(C) Refinancing not involving expansions.--
                ``(i) Definitions.--In this subparagraph--

                    ``(I) the term `borrower' means a small business 
                concern that submits an application to a development 
                company for financing under this subparagraph;
                    ``(II) the term `eligible fixed asset' means 
                tangible property relating to which the Administrator 
                may provide financing under this section; and
                    ``(III) the term `qualified debt' means 
                indebtedness--

                        ``(aa) that--
                            ``(AA) was incurred not less than 2 years 
                        before the date of the application for 
                        assistance under this subparagraph;
                            ``(BB) is a commercial loan;
                            ``(CC) is not subject to a guarantee by a 
                        Federal agency;
                            ``(DD) the proceeds of which were used to 
                        acquire an eligible fixed asset;
                            ``(EE) was incurred for the benefit of the 
                        small business concern; and
                            ``(FF) is collateralized by eligible fixed 
                        assets; and
                        ``(bb) for which the borrower has been current 
                    on all payments for not less than 1 year before the 
                    date of the application.
                ``(ii) Authority.--A project that does not involve the 
            expansion of a small business concern may include the 
            refinancing of qualified debt if--

                    ``(I) the amount of the financing is not more than 
                90 percent of the value of the collateral for the 
                financing, except that, if the appraised value of the 
                eligible fixed assets serving as collateral for the 
                financing is less than the amount equal to 125 percent 
                of the amount of the financing, the borrower may 
                provide additional cash or other collateral to 
                eliminate any deficiency;
                    ``(II) the borrower has been in operation for all 
                of the 2-year period ending on the date of the loan; 
                and
                    ``(III) for a financing for which the Administrator 
                determines there will be an additional cost 
                attributable to the refinancing of the qualified debt, 
                the borrower agrees to pay a fee in an amount equal to 
                the anticipated additional cost.

                ``(iii) Financing for business expenses.--

                    ``(I) Financing for business expenses.--The 
                Administrator may provide financing to a borrower that 
                receives financing that includes a refinancing of 
                qualified debt under clause (ii), in addition to the 
                refinancing under clause (ii), to be used solely for 
                the payment of business expenses.
                    ``(II) Application for financing.--An application 
                for financing under subclause (I) shall include--

                        ``(aa) a specific description of the expenses 
                    for which the additional financing is requested; 
                    and
                        ``(bb) an itemization of the amount of each 
                    expense.

                    ``(III) Condition on additional financing.--A 
                borrower may not use any part of the financing under 
                this clause for non-business purposes.

                ``(iv) Loans based on jobs.--

                    ``(I) Job creation and retention goals.--

                        ``(aa) In general.--The Administrator may 
                    provide financing under this subparagraph for a 
                    borrower that meets the job creation goals under 
                    subsection (d) or (e) of section 501.
                        ``(bb) Alternate job retention goal.--The 
                    Administrator may provide financing under this 
                    subparagraph to a borrower that does not meet the 
                    goals described in item (aa) in an amount that is 
                    not more than the product obtained by multiplying 
                    the number of employees of the borrower by $65,000.

                    ``(II) Number of employees.--For purposes of 
                subclause (I), the number of employees of a borrower is 
                equal to the sum of--

                        ``(aa) the number of full-time employees of the 
                    borrower on the date on which the borrower applies 
                    for a loan under this subparagraph; and
                        ``(bb) the product obtained by multiplying--
                            ``(AA) the number of part-time employees of 
                        the borrower on the date on which the borrower 
                        applies for a loan under this subparagraph; by
                            ``(BB) the quotient obtained by dividing 
                        the average number of hours each part time 
                        employee of the borrower works each week by 40.
                ``(v) Nondelegation.--Notwithstanding section 508(e), 
            the Administrator may not permit a premier certified lender 
            to approve or disapprove an application for assistance 
            under this subparagraph.
                ``(vi) Total amount of loans.--The Administrator may 
            provide not more than a total of $7,500,000,000 of 
            financing under this subparagraph for each fiscal year.''.
    (b) Prospective Repeal.--Effective 2 years after the date of 
enactment of this Act, section 502(7) of the Small Business Investment 
Act of 1958 (15 U.S.C. 696(7)) is amended by striking subparagraph (C).
    (c) Technical Correction.--Section 502(2)(A)(i) of the Small 
Business Investment Act of 1958 (15 U.S.C. 696(2)(A)(i)) is amended by 
striking ``subparagraph (B) or (C)'' and inserting ``clause (ii), 
(iii), (iv), or (v)''.

                        PART III--OTHER MATTERS

SEC. 1131. SMALL BUSINESS INTERMEDIARY LENDING PILOT PROGRAM.
    (a) In General.--Section 7 of the Small Business Act (15 U.S.C. 
636) is amended by striking subsection (l) and inserting the following:
    ``(l) Small Business Intermediary Lending Pilot Program.--
        ``(1) Definitions.--In this subsection--
            ``(A) the term `eligible intermediary'--
                ``(i) means a private, nonprofit entity that--

                    ``(I) seeks or has been awarded a loan from the 
                Administrator to make loans to small business concerns 
                under this subsection; and
                    ``(II) has not less than 1 year of experience 
                making loans to startup, newly established, or growing 
                small business concerns; and

                ``(ii) includes--

                    ``(I) a private, nonprofit community development 
                corporation;
                    ``(II) a consortium of private, nonprofit 
                organizations or nonprofit community development 
                corporations; and
                    ``(III) an agency of or nonprofit entity 
                established by a Native American Tribal Government; and

            ``(B) the term `Program' means the small business 
        intermediary lending pilot program established under paragraph 
        (2).
        ``(2) Establishment.--There is established a 3-year small 
    business intermediary lending pilot program, under which the 
    Administrator may make direct loans to eligible intermediaries, for 
    the purpose of making loans to startup, newly established, and 
    growing small business concerns.
        ``(3) Purposes.--The purposes of the Program are--
            ``(A) to assist small business concerns in areas suffering 
        from a lack of credit due to poor economic conditions or 
        changes in the financial market; and
            ``(B) to establish a loan program under which the 
        Administrator may provide loans to eligible intermediaries to 
        enable the eligible intermediaries to provide loans to startup, 
        newly established, and growing small business concerns for 
        working capital, real estate, or the acquisition of materials, 
        supplies, or equipment.
        ``(4) Loans to eligible intermediaries.--
            ``(A) Application.--Each eligible intermediary desiring a 
        loan under this subsection shall submit an application to the 
        Administrator that describes--
                ``(i) the type of small business concerns to be 
            assisted;
                ``(ii) the size and range of loans to be made;
                ``(iii) the interest rate and terms of loans to be 
            made;
                ``(iv) the geographic area to be served and the 
            economic, poverty, and unemployment characteristics of the 
            area;
                ``(v) the status of small business concerns in the area 
            to be served and an analysis of the availability of credit; 
            and
                ``(vi) the qualifications of the applicant to carry out 
            this subsection.
            ``(B) Loan limits.--No loan may be made to an eligible 
        intermediary under this subsection if the total amount 
        outstanding and committed to the eligible intermediary by the 
        Administrator would, as a result of such loan, exceed 
        $1,000,000 during the participation of the eligible 
        intermediary in the Program.
            ``(C) Loan duration.--Loans made by the Administrator under 
        this subsection shall be for a term of 20 years.
            ``(D) Applicable interest rates.--Loans made by the 
        Administrator to an eligible intermediary under the Program 
        shall bear an annual interest rate equal to 1.00 percent.
            ``(E) Fees; collateral.--The Administrator may not charge 
        any fees or require collateral with respect to any loan made to 
        an eligible intermediary under this subsection.
            ``(F) Delayed payments.--The Administrator shall not 
        require the repayment of principal or interest on a loan made 
        to an eligible intermediary under the Program during the 2-year 
        period beginning on the date of the initial disbursement of 
        funds under that loan.
            ``(G) Maximum participants and amounts.--During each of 
        fiscal years 2011, 2012, and 2013, the Administrator may make 
        loans under the Program--
                ``(i) to not more than 20 eligible intermediaries; and
                ``(ii) in a total amount of not more than $20,000,000.
        ``(5) Loans to small business concerns.--
            ``(A) In general.--The Administrator, through an eligible 
        intermediary, shall make loans to startup, newly established, 
        and growing small business concerns for working capital, real 
        estate, and the acquisition of materials, supplies, furniture, 
        fixtures, and equipment.
            ``(B) Maximum loan.--An eligible intermediary may not make 
        a loan under this subsection of more than $200,000 to any 1 
        small business concern.
            ``(C) Applicable interest rates.--A loan made by an 
        eligible intermediary to a small business concern under this 
        subsection, may have a fixed or a variable interest rate, and 
        shall bear an interest rate specified by the eligible 
        intermediary in the application of the eligible intermediary 
        for a loan under this subsection.
            ``(D) Review restrictions.--The Administrator may not 
        review individual loans made by an eligible intermediary to a 
        small business concern before approval of the loan by the 
        eligible intermediary.
        ``(6) Termination.--The authority of the Administrator to make 
    loans under the Program shall terminate 3 years after the date of 
    enactment of the Small Business Job Creation and Access to Capital 
    Act of 2010.''.
    (b) Rulemaking Authority.--Not later than 180 days after the date 
of enactment of this Act, the Administrator shall issue regulations to 
carry out section 7(l) of the Small Business Act, as amended by 
subsection (a).
    (c) Availability of Funds.--Any amounts provided to the 
Administrator for the purposes of carrying out section 7(l) of the 
Small Business Act, as amended by subsection (a), shall remain 
available until expended.
SEC. 1132. PUBLIC POLICY GOALS.
    Section 501(d)(3) of the Small Business Investment Act of 1958 (15 
U.S.C. 695(d)(3)) is amended--
        (1) in subparagraph (J), by striking ``or'' at the end;
        (2) in subparagraph (K), by striking the period at the end and 
    inserting ``, or''; and
        (3) by adding at the end the following:
            ``(L) reduction of rates of unemployment in labor surplus 
        areas, as such areas are determined by the Secretary of 
        Labor.''.
SEC. 1133. FLOOR PLAN PILOT PROGRAM EXTENSION.
    (a) In General.--Section 7(a) of the Small Business Act (15 U.S.C. 
636(a)) is amended--
        (1) by redesignating paragraph (32), relating to increased 
    veteran participation, as added by section 208 of the Military 
    Reservist and Veteran Small Business Reauthorization and 
    Opportunity Act of 2008 (Public Law 110-186; 122 Stat. 631), as 
    paragraph (33); and
        (2) by adding at the end the following:
        ``(34) Floor plan financing program.--
            ``(A) Definition.--In this paragraph, the term `eligible 
        retail good'--
                ``(i) means a good for which a title may be obtained 
            under State law; and
                ``(ii) includes an automobile, recreational vehicle, 
            boat, and manufactured home.
            ``(B) Program.--The Administrator may guarantee the timely 
        payment of an open-end extension of credit to a small business 
        concern, the proceeds of which may be used for the purchase of 
        eligible retail goods for resale.
            ``(C) Amount.--An open-end extension of credit guaranteed 
        under this paragraph shall be in an amount not less than 
        $500,000 and not more than $5,000,000.
            ``(D) Term.--An open-end extension of credit guaranteed 
        under this paragraph shall have a term of not more than 5 
        years.
            ``(E) Guarantee percentage.--The Administrator may 
        guarantee--
                ``(i) not less than 60 percent of an open-end extension 
            of credit under this paragraph; and
                ``(ii) not more than 75 percent of an open-end 
            extension of credit under this paragraph.
            ``(F) Advance rate.--The lender for an open-end extension 
        of credit guaranteed under this paragraph may allow the 
        borrower to draw funds on the line of credit in an amount equal 
        to not more than 100 percent of the value of the eligible 
        retail goods to be purchased.''.
    (b) Sunset.--Effective September 30, 2013, section 7(a) of the 
Small Business Act (15 U.S.C. 636(a)) is amended--
        (1) by striking paragraph (34); and
        (2) by redesignating paragraph (35), as added by section 1206 
    of this Act, as paragraph (34).
SEC. 1134. GUARANTEES FOR BONDS AND NOTES ISSUED FOR COMMUNITY OR 
ECONOMIC DEVELOPMENT PURPOSES.
    The Riegle Community Development and Regulatory Improvement Act of 
1994 (12 U.S.C. 4701 et seq.) is amended by inserting after section 114 
(12 U.S.C. 4713) the following:
``SEC. 114A. GUARANTEES FOR BONDS AND NOTES ISSUED FOR COMMUNITY OR 
ECONOMIC DEVELOPMENT PURPOSES.
    ``(a) Definitions.--In this section, the following definitions 
shall apply:
        ``(1) Eligible community development financial institution.--
    The term `eligible community development financial institution' 
    means a community development financial institution (as described 
    in section 1805.201 of title 12, Code of Federal Regulations, or 
    any successor thereto) certified by the Secretary that has applied 
    to a qualified issuer for, or been granted by a qualified issuer, a 
    loan under the Program.
        ``(2) Eligible community or economic development purpose.--The 
    term `eligible community or economic development purpose'--
            ``(A) means any purpose described in section 108(b); and
            ``(B) includes the provision of community or economic 
        development in low-income or underserved rural areas.
        ``(3) Guarantee.--The term `guarantee' means a written 
    agreement between the Secretary and a qualified issuer (or 
    trustee), pursuant to which the Secretary ensures repayment of the 
    verifiable losses of principal, interest, and call premium, if any, 
    on notes or bonds issued by a qualified issuer to finance or 
    refinance loans to eligible community development financial 
    institutions.
        ``(4) Loan.--The term `loan' means any credit instrument that 
    is extended under the Program for any eligible community or 
    economic development purpose.
        ``(5) Master servicer.--
            ``(A) In general.--The term `master servicer' means any 
        entity approved by the Secretary in accordance with 
        subparagraph (B) to oversee the activities of servicers, as 
        provided in subsection (f)(4).
            ``(B) Approval criteria for master servicers.--The 
        Secretary shall approve or deny any application to become a 
        master servicer under the Program not later than 90 days after 
        the date on which all required information is submitted to the 
        Secretary, based on the capacity and experience of the 
        applicant in--
                ``(i) loan administration, servicing, and loan 
            monitoring;
                ``(ii) managing regional or national loan intake, 
            processing, or servicing operational systems and 
            infrastructure;
                ``(iii) managing regional or national originator 
            communication systems and infrastructure;
                ``(iv) developing and implementing training and other 
            risk management strategies on a regional or national basis; 
            and
                ``(v) compliance monitoring, investor relations, and 
            reporting.
        ``(6) Program.--The term `Program' means the guarantee Program 
    for bonds and notes issued for eligible community or economic 
    development purposes established under this section.
        ``(7) Program administrator.--The term `Program administrator' 
    means an entity designated by the issuer to perform administrative 
    duties, as provided in subsection (f)(2).
        ``(8) Qualified issuer.--
            ``(A) In general.--The term `qualified issuer' means a 
        community development financial institution (or any entity 
        designated to issue notes or bonds on behalf of such community 
        development financial institution) that meets the qualification 
        requirements of this paragraph.
            ``(B) Approval criteria for qualified issuers.--
                ``(i) In general.--The Secretary shall approve a 
            qualified issuer for a guarantee under the Program in 
            accordance with the requirements of this paragraph, and 
            such additional requirements as the Secretary may 
            establish, by regulation.
                ``(ii) Terms and qualifications.--A qualified issuer 
            shall--

                    ``(I) have appropriate expertise, capacity, and 
                experience, or otherwise be qualified to make loans for 
                eligible community or economic development purposes;
                    ``(II) provide to the Secretary--

                        ``(aa) an acceptable statement of the proposed 
                    sources and uses of the funds; and
                        ``(bb) a capital distribution plan that meets 
                    the requirements of subsection (c)(1); and

                    ``(III) certify to the Secretary that the bonds or 
                notes to be guaranteed are to be used for eligible 
                community or economic development purposes.

            ``(C) Department opinion; timing.--
                ``(i) Department opinion.--Not later than 30 days after 
            the date of a request by a qualified issuer for approval of 
            a guarantee under the Program, the Secretary shall provide 
            an opinion regarding compliance by the issuer with the 
            requirements of the Program under this section.
                ``(ii) Timing.--The Secretary shall approve or deny a 
            guarantee under this section after consideration of the 
            opinion provided to the Secretary under clause (i), and in 
            no case later than 90 days after receipt of all required 
            information by the Secretary with respect to a request for 
            such guarantee.
        ``(9) Secretary.--The term `Secretary' means the Secretary of 
    the Treasury.
        ``(10) Servicer.--The term `servicer' means an entity 
    designated by the issuer to perform various servicing duties, as 
    provided in subsection (f)(3).
    ``(b) Guarantees Authorized.--The Secretary shall guarantee 
payments on bonds or notes issued by any qualified issuer, if the 
proceeds of the bonds or notes are used in accordance with this section 
to make loans to eligible community development financial 
institutions--
        ``(1) for eligible community or economic development purposes; 
    or
        ``(2) to refinance loans or notes issued for such purposes.
    ``(c) General Program Requirements.--
        ``(1) In general.--A capital distribution plan meets the 
    requirements of this subsection, if not less than 90 percent of the 
    principal amount of guaranteed bonds or notes (other than costs of 
    issuance fees) are used to make loans for any eligible community or 
    economic development purpose, measured annually, beginning at the 
    end of the 1-year period beginning on the issuance date of such 
    guaranteed bonds or notes.
        ``(2) Relending account.--Not more than 10 percent of the 
    principal amount of guaranteed bonds or notes, multiplied by an 
    amount equal to the outstanding principal balance of issued notes 
    or bonds, minus the risk-share pool amount under subsection (d), 
    may be held in a relending account and may be made available for 
    new eligible community or economic development purposes.
        ``(3) Limitations on unpaid principal balances.--The proceeds 
    of guaranteed bonds or notes under the Program may not be used to 
    pay fees (other than costs of issuance fees), and shall be held 
    in--
            ``(A) community or economic development loans;
            ``(B) a relending account, to the extent authorized under 
        paragraph (2); or
            ``(C) a risk-share pool established under subsection (d).
        ``(4) Repayment.--If a qualified issuer fails to meet the 
    requirements of paragraph (1) by the end of the 90-day period 
    beginning at the end of the annual measurement period, repayment 
    shall be made on that portion of bonds or notes necessary to bring 
    the bonds or notes that remain outstanding after such repayment 
    into compliance with the 90 percent requirement of paragraph (1).
        ``(5) Prohibited uses.--The Secretary shall, by regulation--
            ``(A) prohibit, as appropriate, certain uses of amounts 
        from the guarantee of a bond or note under the Program, 
        including the use of such funds for political activities, 
        lobbying, outreach, counseling services, or travel expenses; 
        and
            ``(B) provide that the guarantee of a bond or note under 
        the Program may not be used for salaries or other 
        administrative costs of--
                ``(i) the qualified issuer; or
                ``(ii) any recipient of amounts from the guarantee of a 
            bond or note.
    ``(d) Risk-Share Pool.--Each qualified issuer shall, during the 
term of a guarantee provided under the Program, establish a risk-share 
pool, capitalized by contributions from eligible community development 
financial institution participants an amount equal to 3 percent of the 
guaranteed amount outstanding on the subject notes and bonds.
    ``(e) Guarantees.--
        ``(1) In general.--A guarantee issued under the Program shall--
            ``(A) be for the full amount of a bond or note, including 
        the amount of principal, interest, and call premiums;
            ``(B) be fully assignable and transferable to the capital 
        market, on terms and conditions that are consistent with 
        comparable Government-guaranteed bonds, and satisfactory to the 
        Secretary;
            ``(C) represent the full faith and credit of the United 
        States; and
            ``(D) not exceed 30 years.
        ``(2) Limitations.--
            ``(A) Annual number of guarantees.--The Secretary shall 
        issue not more than 10 guarantees in any calendar year under 
        the Program.
            ``(B) Guarantee amount.--The Secretary may not guarantee 
        any amount under the Program equal to less than $100,000,000, 
        but the total of all such guarantees in any fiscal year may not 
        exceed $1,000,000,000.
    ``(f) Servicing of Transactions.--
        ``(1) In general.--To maximize efficiencies and minimize cost 
    and interest rates, loans made under this section may be serviced 
    by qualified Program administrators, bond servicers, and a master 
    servicer.
        ``(2) Duties of program administrator.--The duties of a Program 
    administrator shall include--
            ``(A) approving and qualifying eligible community 
        development financial institution applications for 
        participation in the Program;
            ``(B) compliance monitoring;
            ``(C) bond packaging in connection with the Program; and
            ``(D) all other duties and related services that are 
        customarily expected of a Program administrator.
        ``(3) Duties of servicer.--The duties of a servicer shall 
    include--
            ``(A) billing and collecting loan payments;
            ``(B) initiating collection activities on past-due loans;
            ``(C) transferring loan payments to the master servicing 
        accounts;
            ``(D) loan administration and servicing;
            ``(E) systematic and timely reporting of loan performance 
        through remittance and servicing reports;
            ``(F) proper measurement of annual outstanding loan 
        requirements; and
            ``(G) all other duties and related services that are 
        customarily expected of servicers.
        ``(4) Duties of master servicer.--The duties of a master 
    servicer shall include--
            ``(A) tracking the movement of funds between the accounts 
        of the master servicer and any other servicer;
            ``(B) ensuring orderly receipt of the monthly remittance 
        and servicing reports of the servicer;
            ``(C) monitoring the collection comments and foreclosure 
        actions;
            ``(D) aggregating the reporting and distribution of funds 
        to trustees and investors;
            ``(E) removing and replacing a servicer, as necessary;
            ``(F) loan administration and servicing;
            ``(G) systematic and timely reporting of loan performance 
        compiled from all bond servicers' reports;
            ``(H) proper distribution of funds to investors; and
            ``(I) all other duties and related services that are 
        customarily expected of a master servicer.
    ``(g) Fees.--
        ``(1) In general.--A qualified issuer that receives a guarantee 
    issued under this section on a bond or note shall pay a fee to the 
    Secretary, in an amount equal to 10 basis points of the amount of 
    the unpaid principal of the bond or note guaranteed.
        ``(2) Payment.--A qualified issuer shall pay the fee required 
    under this subsection on an annual basis.
        ``(3) Use of fees.--Fees collected by the Secretary under this 
    subsection shall be used to reimburse the Department of the 
    Treasury for any administrative costs incurred by the Department in 
    implementing the Program established under this section.
    ``(h) Authorization of Appropriations.--
        ``(1) In general.--There are authorized to be appropriated to 
    the Secretary, such sums as are necessary to carry out this 
    section.
        ``(2) Use of fees.--To the extent that the amount of funds 
    appropriated for a fiscal year under paragraph (1) are not 
    sufficient to carry out this section, the Secretary may use the 
    fees collected under subsection (g) for the cost of providing 
    guarantees of bonds and notes under this section.
    ``(i) Investment in Guaranteed Bonds Ineligible for Community 
Reinvestment Act Purposes.--Notwithstanding any other provision of law, 
any investment by a financial institution in bonds or notes guaranteed 
under the Program shall not be taken into account in assessing the 
record of such institution for purposes of the Community Reinvestment 
Act of 1977 (12 U.S.C. 2901).
    ``(j) Administration.--
        ``(1) Regulations.--Not later than 1 year after the date of 
    enactment of this section, the Secretary shall promulgate 
    regulations to carry out this section.
        ``(2) Implementation.--Not later than 2 years after the date of 
    enactment of this section, the Secretary shall implement this 
    section.
    ``(k) Termination.--This section is repealed, and the authority 
provided under this section shall terminate, on September 30, 2014.''.
SEC. 1135. TEMPORARY EXPRESS LOAN ENHANCEMENT.
    (a) In General.--Section 7(a)(31)(D) of the Small Business Act (15 
U.S.C. 636(a)(31)(D)) is amended by striking ``$350,000'' and inserting 
``$1,000,000''.
    (b) Prospective Repeal.--Effective 1 year after the date of 
enactment of this Act, section 7(a)(31)(D) of the Small Business Act 
(15 U.S.C. 636(a)(31)(D)) is amended by striking ``$1,000,000'' and 
inserting ``$350,000''.
SEC. 1136. PROHIBITION ON USING TARP FUNDS OR TAX INCREASES.
    (a) In General.--Except as provided in subsection (b), nothing in 
section 1111, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1122, or 1131, 
or an amendment made by such sections, shall be construed to limit the 
ability of Congress to appropriate funds.
    (b) TARP Funds and Tax Increases.--
        (1) In general.--Any covered amounts may not be used to carry 
    out section 1111, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1122, 
    or 1131, or an amendment made by such sections.
        (2) Definition.--In this subsection, the term ``covered 
    amounts'' means--
            (A) the amounts made available to the Secretary of the 
        Treasury under title I of the Emergency Economic Stabilization 
        Act of 2008 S.C. 5201 et seq.) to purchase (under section 101) 
        or guarantee (under section 102) assets under that Act; and
            (B) any revenue increase attributable to any amendment to 
        the Internal Revenue Code of 1986 made during the period 
        beginning on the date of enactment of this Act and ending on 
        December 31, 2010.

             Subtitle B--Small Business Trade and Exporting

SEC. 1201. SHORT TITLE.
    This subtitle may be cited as the ``Small Business Export 
Enhancement and International Trade Act of 2010''.
SEC. 1202. DEFINITIONS.
    (a) Definitions.--In this subtitle--
        (1) the term ``Associate Administrator'' means the Associate 
    Administrator for International Trade appointed under section 
    22(a)(2) of the Small Business Act, as amended by this subtitle;
        (2) the term ``Export Assistance Center'' means a one-stop shop 
    referred to in section 2301(b)(8) of the Omnibus Trade and 
    Competitiveness Act of 1988 (15 U.S.C. 4721(b)(8)); and
        (3) the term ``rural small business concern'' means a small 
    business concern located in a rural area, as that term is defined 
    in section 1393(a)(2) of the Internal Revenue Code of 1986.
    (b) Technical and Conforming Amendments.--
        (1) Definitions.--Section 3 of the Small Business Act (15 
    U.S.C. 632) is amended by adding at the end the following:
    ``(t) Small Business Development Center.--In this Act, the term 
`small business development center' means a small business development 
center described in section 21.
    ``(u) Region of the Administration.--In this Act, the term `region 
of the Administration' means the geographic area served by a regional 
office of the Administration established under section 4(a).''.
        (2) Conforming amendment.--Section 4(b)(3)(B)(x) of the Small 
    Business Act (15 U.S.C. 633(b)(3)(B)(x)) is amended by striking 
    ``Administration district and region'' and inserting ``district and 
    region of the Administration''.
SEC. 1203. OFFICE OF INTERNATIONAL TRADE.
    (a) Establishment.--Section 22 of the Small Business Act (15 U.S.C. 
649) is amended--
        (1) by striking ``Sec. 22. (a) There'' and inserting the 
    following:
  ``SEC. 22. OFFICE OF INTERNATIONAL TRADE.
    ``(a) Establishment.--
        ``(1) Office.--There''; and
        (2) in subsection (a)--
            (A) in paragraph (1), as so designated, by striking the 
        period and inserting ``for the primary purposes of increasing--
            ``(A) the number of small business concerns that export; 
        and
            ``(B) the volume of exports by small business concerns.''; 
        and
            (B) by adding at the end the following:
        ``(2) Associate administrator.--The head of the Office shall be 
    the Associate Administrator for International Trade, who shall be 
    responsible to the Administrator.''.
    (b) Authority for Additional Associate Administrator.--Section 
4(b)(1) of the Small Business Act (15 U.S.C. 633(b)(1)) is amended--
        (1) in the fifth sentence, by striking ``five Associate 
    Administrators'' and inserting ``Associate Administrators''; and
        (2) by adding at the end the following: ``One such Associate 
    Administrator shall be the Associate Administrator for 
    International Trade, who shall be the head of the Office of 
    International Trade established under section 22.''.
    (c) Discharge of International Trade Responsibilities of 
Administration.--Section 22 of the Small Business Act (15 U.S.C. 649) 
is amended by adding at the end the following:
    ``(h) Discharge of International Trade Responsibilities of 
Administration.--The Administrator shall ensure that--
        ``(1) the responsibilities of the Administration regarding 
    international trade are carried out by the Associate Administrator;
        ``(2) the Associate Administrator has sufficient resources to 
    carry out such responsibilities; and
        ``(3) the Associate Administrator has direct supervision and 
    control over--
            ``(A) the staff of the Office; and
            ``(B) any employee of the Administration whose principal 
        duty station is an Export Assistance Center, or any successor 
        entity.''.
    (d) Role of Associate Administrator in Carrying Out International 
Trade Policy.--Section 2(b)(1) of the Small Business Act (15 U.S.C. 
631(b)(1)) is amended in the matter preceding subparagraph (A)--
        (1) by inserting ``the Administrator of'' before ``the Small 
    Business Administration''; and
        (2) by inserting ``through the Associate Administrator for 
    International Trade, and'' before ``in cooperation with''.
    (e) Implementation Date.--Not later than 90 days after the date of 
enactment of this Act, the Administrator of the Small Business 
Administration shall appoint an Associate Administrator for 
International Trade under section 22(a) of the Small Business Act (15 
U.S.C. 649(a)), as added by this section.
SEC. 1204. DUTIES OF THE OFFICE OF INTERNATIONAL TRADE.
    (a) Amendments to Section 22.--Section 22 of the Small Business Act 
(15 U.S.C. 649) is amended--
        (1) by striking subsection (b) and inserting the following:
    ``(b) Trade Distribution Network.--The Associate Administrator, 
working in close cooperation with the Secretary of Commerce, the United 
States Trade Representative, the Secretary of Agriculture, the 
Secretary of State, the President of the Export-Import Bank of the 
United States, the President of the Overseas Private Investment 
Corporation, Director of the United States Trade and Development 
Agency, and other relevant Federal agencies, small business development 
centers engaged in export promotion efforts, Export Assistance Centers, 
regional and district offices of the Administration, the small business 
community, and relevant State and local export promotion programs, 
shall--
        ``(1) maintain a distribution network, using regional and 
    district offices of the Administration, the small business 
    development center network, networks of women's business centers, 
    the Service Corps of Retired Executives authorized by section 
    8(b)(1), and Export Assistance Centers, for programs relating to--
            ``(A) trade promotion;
            ``(B) trade finance;
            ``(C) trade adjustment assistance;
            ``(D) trade remedy assistance; and
            ``(E) trade data collection;
        ``(2) aggressively market the programs described in paragraph 
    (1) and disseminate information, including computerized marketing 
    data, to small business concerns on exporting trends, market-
    specific growth, industry trends, and international prospects for 
    exports;
        ``(3) promote export assistance programs through the district 
    and regional offices of the Administration, the small business 
    development center network, Export Assistance Centers, the network 
    of women's business centers, chapters of the Service Corps of 
    Retired Executives, State and local export promotion programs, and 
    partners in the private sector; and
        ``(4) give preference in hiring or approving the transfer of 
    any employee into the Office or to a position described in 
    subsection (c)(9) to otherwise qualified applicants who are fluent 
    in a language in addition to English, to--
            ``(A) accompany small business concerns on foreign trade 
        missions; and
            ``(B) translate documents, interpret conversations, and 
        facilitate multilingual transactions, including by providing 
        referral lists for translation services, if required.'';
        (2) in subsection (c)--
            (A) by striking ``(c) The Office'' and inserting the 
        following:
    ``(c) Promotion of Sales Opportunities.--The Associate 
Administrator'';
            (B) by redesignating paragraphs (1) through (8) as 
        paragraphs (2) through (9), respectively;
            (C) by inserting before paragraph (2), as so redesignated, 
        the following:
        ``(1) establish annual goals for the Office relating to--
            ``(A) enhancing the exporting capability of small business 
        concerns and small manufacturers;
            ``(B) facilitating technology transfers;
            ``(C) enhancing programs and services to assist small 
        business concerns and small manufacturers to compete 
        effectively and efficiently in foreign markets;
            ``(D) increasing the ability of small business concerns to 
        access capital; and
            ``(E) disseminating information concerning Federal, State, 
        and private programs and initiatives;'';
            (D) in paragraph (2), as so redesignated, by striking 
        ``mechanism for'' and all that follows through ``(D) 
        assisting'' and inserting the following: ``mechanism for--
            ``(A) identifying subsectors of the small business 
        community with strong export potential;
            ``(B) identifying areas of demand in foreign markets;
            ``(C) prescreening foreign buyers for commercial and credit 
        purposes; and
            ``(D) assisting'';
            (E) in paragraph (3), as so redesignated, by striking 
        ``assist small businesses in the formation and utilization of'' 
        and inserting ``assist small business concerns in forming and 
        using'';
            (F) in paragraph (4), as so redesignated--
                (i) by striking ``local'' and inserting ``district'';
                (ii) by striking ``existing'';
                (iii) by striking ``Small Business Development Center 
            network'' and inserting ``small business development center 
            network''; and
                (iv) by striking ``Small Business Development Center 
            Program'' and inserting ``small business development center 
            program'';
            (G) in paragraph (5), as so redesignated--
                (i) in subparagraph (A), by striking ``Gross State 
            Produce'' and inserting ``Gross State Product'';
                (ii) in subparagraph (B), by striking ``SIC'' each 
            place it appears and inserting ``North American Industry 
            Classification System''; and
                (iii) in subparagraph (C), by striking ``small 
            businesses'' and inserting ``small business concerns'';
            (H) in paragraph (6), as so redesignated, by striking the 
        period at the end and inserting a semicolon;
            (I) in paragraph (7), as so redesignated--
                (i) in the matter preceding subparagraph (A)--

                    (I) by inserting ``concerns'' after ``small 
                business''; and
                    (II) by striking ``current'' and inserting ``up to 
                date'';

                (ii) in subparagraph (A), by striking 
            ``Administration's regional offices'' and inserting 
            ``regional and district offices of the Administration'';
                (iii) in subparagraph (B) by striking ``current'';
                (iv) in subparagraph (C), by striking ``current''; and
                (v) by striking ``small businesses'' each place that 
            term appears and inserting ``small business concerns'';
            (J) in paragraph (8), as so redesignated, by striking and 
        at the end;
            (K) in paragraph (9), as so redesignated--
                (i) in the matter preceding subparagraph (A)--

                    (I) by striking ``full-time export development 
                specialists to each Administration regional office and 
                assigning''; and
                    (II) by striking ``person in each district office. 
                Such specialists'' and inserting ``individual in each 
                district office and providing each Administration 
                regional office with a full-time export development 
                specialist, who'';

                (ii) in subparagraph (B)--

                    (I) by striking ``current''; and
                    (II) by striking ``with'' and inserting ``in'';

                (iii) in subparagraph (D)--

                    (I) by striking ``Administration personnel involved 
                in granting'' and inserting ``personnel of the 
                Administration involved in making''; and
                    (II) by striking ``and'' at the end;

                (iv) in subparagraph (E)--

                    (I) by striking ``small businesses' needs'' and 
                inserting ``the needs of small business concerns''; and
                    (II) by striking the period at the end and 
                inserting a semicolon;

                (v) by adding at the end the following:
            ``(F) participate, jointly with employees of the Office, in 
        an annual training program that focuses on current small 
        business needs for exporting; and
            ``(G) develop and conduct training programs for exporters 
        and lenders, in cooperation with the Export Assistance Centers, 
        the Department of Commerce, the Department of Agriculture, 
        small business development centers, women's business centers, 
        the Export-Import Bank of the United States, the Overseas 
        Private Investment Corporation, and other relevant Federal 
        agencies;''; and
                (vi) by striking ``small businesses'' each place that 
            term appears and inserting ``small business concerns''; and
            (L) by adding at the end the following:
        ``(10) make available on the website of the Administration the 
    name and contact information of each individual described in 
    paragraph (9);
        ``(11) carry out a nationwide marketing effort using 
    technology, online resources, training, and other strategies to 
    promote exporting as a business development opportunity for small 
    business concerns;
        ``(12) disseminate information to the small business community 
    through regional and district offices of the Administration, the 
    small business development center network, Export Assistance 
    Centers, the network of women's business centers, chapters of the 
    Service Corps of Retired Executives authorized by section 8(b)(1), 
    State and local export promotion programs, and partners in the 
    private sector regarding exporting trends, market-specific growth, 
    industry trends, and prospects for exporting; and
        ``(13) establish and carry out training programs for the staff 
    of the regional and district offices of the Administration and 
    resource partners of the Administration on export promotion and 
    providing assistance relating to exports.'';
        (3) in subsection (d)--
            (A) by redesignating paragraphs (1) through (5) as clauses 
        (i) through (v), respectively, and adjusting the margins 
        accordingly;
            (B) by striking ``(d) The Office'' and inserting the 
        following:
    ``(d) Export Financing Programs.--
        ``(1) In general.--The Associate Administrator''; and
            (C) by striking ``To accomplish this goal, the Office shall 
        work'' and inserting the following:
        ``(2) Trade finance specialist.--To accomplish the goal 
    established under paragraph (1), the Associate Administrator 
    shall--
            ``(A) designate at least 1 individual within the 
        Administration as a trade finance specialist to oversee 
        international loan programs and assist Administration employees 
        with trade finance issues; and
            ``(B) work'';
        (4) in subsection (e), by striking ``(e) The Office'' and 
    inserting the following:
    ``(e) Trade Remedies.--The Associate Administrator'';
        (5) by amending subsection (f) to read as follows:
    ``(f) Reporting Requirement.--The Associate Administrator shall 
submit an annual report to the Committee on Small Business and 
Entrepreneurship of the Senate and the Committee on Small Business of 
the House of Representatives that contains--
        ``(1) a description of the progress of the Office in 
    implementing the requirements of this section;
        ``(2) a detailed account of the results of export growth 
    activities of the Administration, including the activities of each 
    district and regional office of the Administration, based on the 
    performance measures described in subsection (i);
        ``(3) an estimate of the total number of jobs created or 
    retained as a result of export assistance provided by the 
    Administration and resource partners of the Administration;
        ``(4) for any travel by the staff of the Office, the 
    destination of such travel and the benefits to the Administration 
    and to small business concerns resulting from such travel; and
        ``(5) a description of the participation by the Office in trade 
    negotiations.'';
        (6) in subsection (g), by striking ``(g) The Office'' and 
    inserting the following:
    ``(g) Studies.--The Associate Administrator''; and
        (7) by adding after subsection (h), as added by section 1203 of 
    this subtitle, the following:
    ``(i) Export and Trade Counseling.--
        ``(1) Definition.--In this subsection--
            ``(A) the term `lead small business development center' 
        means a small business development center that has received a 
        grant from the Administration; and
            ``(B) the term `lead women's business center' means a 
        women's business center that has received a grant from the 
        Administration.
        ``(2) Certification program.--The Administrator shall establish 
    an export and trade counseling certification program to certify 
    employees of lead small business development centers and lead 
    women's business centers in providing export assistance to small 
    business concerns.
        ``(3) Number of certified employees.--The Administrator shall 
    ensure that the number of employees of each lead small business 
    development center who are certified in providing export assistance 
    is not less than the lesser of--
            ``(A) 5; or
            ``(B) 10 percent of the total number of employees of the 
        lead small business development center.
        ``(4) Reimbursement for certification.--
            ``(A) In general.--Subject to the availability of 
        appropriations, the Administrator shall reimburse a lead small 
        business development center or a lead women's business center 
        for costs relating to the certification of an employee of the 
        lead small business center or lead women's business center in 
        providing export assistance under the program established under 
        paragraph (2).
            ``(B) Limitation.--The total amount reimbursed by the 
        Administrator under subparagraph (A) may not exceed $350,000 in 
        any fiscal year.
    ``(j) Performance Measures.--
        ``(1) In general.--The Associate Administrator shall develop 
    performance measures for the Administration to support export 
    growth goals for the activities of the Office under this section 
    that include--
            ``(A) the number of small business concerns that--
                ``(i) receive assistance from the Administration;
                ``(ii) had not exported goods or services before 
            receiving the assistance described in clause (i); and
                ``(iii) export goods or services;
            ``(B) the number of small business concerns receiving 
        assistance from the Administration that export goods or 
        services to a market outside the United States into which the 
        small business concern did not export before receiving the 
        assistance;
            ``(C) export revenues by small business concerns assisted 
        by programs of the Administration;
            ``(D) the number of small business concerns referred to an 
        Export Assistance Center or a small business development center 
        by the staff of the Office;
            ``(E) the number of small business concerns referred to the 
        Administration by an Export Assistance Center or a small 
        business development center; and
            ``(F) the number of small business concerns referred to the 
        Department of Commerce, the Department of Agriculture, the 
        Department of State, the Export-Import Bank of the United 
        States, the Overseas Private Investment Corporation, or the 
        United States Trade and Development Agency by the staff of the 
        Office, an Export Assistance Center, or a small business 
        development center.
        ``(2) Joint performance measures.--The Associate Administrator 
    shall develop joint performance measures for the district offices 
    of the Administration and the Export Assistance Centers that 
    include the number of export loans made under--
            ``(A) section 7(a)(16);
            ``(B) the Export Working Capital Program established under 
        section 7(a)(14);
            ``(C) the Preferred Lenders Program, as defined in section 
        7(a)(2)(C)(ii); and
            ``(D) the export express program established under section 
        7(a)(34).
        ``(3) Consistency of tracking.--The Associate Administrator, in 
    coordination with the departments and agencies that are represented 
    on the Trade Promotion Coordinating Committee established under 
    section 2312 of the Export Enhancement Act of 1988 (15 U.S.C. 4727) 
    and the small business development center network, shall develop a 
    system to track exports by small business concerns, including 
    information relating to the performance measures developed under 
    paragraph (1), that is consistent with systems used by the 
    departments and agencies and the network.''.
    (b) Report.--Not later than 60 days after the date of enactment of 
this Act, the Administrator shall submit a report to the Committee on 
Small Business and Entrepreneurship of the Senate and the Committee on 
Small Business of the House of Representatives on any travel by the 
staff of the Office of International Trade of the Administration, 
during the period beginning on October 1, 2004, and ending on the date 
of enactment of the Act, including the destination of such travel and 
the benefits to the Administration and to small business concerns 
resulting from such travel.
SEC. 1205. EXPORT ASSISTANCE CENTERS.
    (a) Export Assistance Centers.--Section 22 of the Small Business 
Act (15 U.S.C. 649), as amended by this subtitle, is amended by adding 
at the end the following:
    ``(k) Export Assistance Centers.--
        ``(1) Export finance specialists.--
            ``(A) Minimum number of export finance specialists.--On and 
        after the date that is 90 days after the date of enactment of 
        this subsection, the Administrator, in coordination with the 
        Secretary of Commerce, shall ensure that the number of export 
        finance specialists is not less than the number of such 
        employees so assigned on January 1, 2003.
            ``(B) Export finance specialists assigned to each region of 
        the administration.--On and after the date that is 2 years 
        after the date of enactment of this subsection, the 
        Administrator, in coordination with the Secretary of Commerce, 
        shall ensure that there are not fewer than 3 export finance 
        specialists in each region of the Administration.
        ``(2) Placement of export finance specialists.--
            ``(A) Priority.--The Administrator shall give priority, to 
        the maximum extent practicable, to placing employees of the 
        Administration at any Export Assistance Center that--
                ``(i) had an Administration employee assigned to the 
            Export Assistance Center before January 2003; and
                ``(ii) has not had an Administration employee assigned 
            to the Export Assistance Center during the period beginning 
            January 2003, and ending on the date of enactment of this 
            subsection, either through retirement or reassignment.
            ``(B) Needs of exporters.--The Administrator shall, to the 
        maximum extent practicable, strategically assign Administration 
        employees to Export Assistance Centers, based on the needs of 
        exporters.
            ``(C) Rule of construction.--Nothing in this subsection may 
        be construed to require the Administrator to reassign or remove 
        an export finance specialist who is assigned to an Export 
        Assistance Center on the date of enactment of this subsection.
        ``(3) Goals.--The Associate Administrator shall work with the 
    Department of Commerce, the Export-Import Bank of the United 
    States, and the Overseas Private Investment Corporation to 
    establish shared annual goals for the Export Assistance Centers.
        ``(4) Oversight.--The Associate Administrator shall designate 
    an individual within the Administration to oversee all activities 
    conducted by Administration employees assigned to Export Assistance 
    Centers.
    ``(l) Definitions.--In this section--
        ``(1) the term `Associate Administrator' means the Associate 
    Administrator for International Trade described in subsection 
    (a)(2);
        ``(2) the term `Export Assistance Center' means a one-stop shop 
    for United States exporters established by the United States and 
    Foreign Commercial Service of the Department of Commerce pursuant 
    to section 2301(b)(8) of the Omnibus Trade and Competitiveness Act 
    of 1988 (15 U.S.C. 4721(b)(8));
        ``(3) the term `export finance specialist' means a full-time 
    equivalent employee of the Office assigned to an Export Assistance 
    Center to carry out the duties described in subsection (e); and
        ``(4) the term `Office' means the Office of International Trade 
    established under subsection (a)(1).''.
    (b) Study and Report on Filling Gaps in High-and-Low-Export Volume 
Areas.--
        (1) Study and report.--Not later than 6 months after the date 
    of enactment of this Act, and every 2 years thereafter, the 
    Administrator shall--
            (A) conduct a study of--
                (i) the volume of exports for each State;
                (ii) the availability of export finance specialists in 
            each State;
                (iii) the number of exporters in each State that are 
            small business concerns;
                (iv) the percentage of exporters in each State that are 
            small business concerns;
                (v) the change, if any, in the number of exporters that 
            are small business concerns in each State--

                    (I) for the first study conducted under this 
                subparagraph, during the 10-year period ending on the 
                date of enactment of this Act; and
                    (II) for each subsequent study, during the 10-year 
                period ending on the date the study is commenced;

                (vi) the total value of the exports in each State by 
            small business concerns;
                (vii) the percentage of the total volume of exports in 
            each State that is attributable to small business concerns; 
            and
                (viii) the change, if any, in the percentage of the 
            total volume of exports in each State that is attributable 
            to small business concerns--

                    (I) for the first study conducted under this 
                subparagraph, during the 10-year period ending on the 
                date of enactment of this Act; and
                    (II) for each subsequent study, during the 10-year 
                period ending on the date the study is commenced; and

            (B) submit to the Committee on Small Business and 
        Entrepreneurship of the Senate and the Committee on Small 
        Business of the House of Representatives a report containing--
                (i) the results of the study under subparagraph (A);
                (ii) to the extent practicable, a recommendation 
            regarding how to eliminate gaps between the supply of and 
            demand for export finance specialists in the 15 States that 
            have the greatest volume of exports, based upon the most 
            recent data available from the Department of Commerce;
                (iii) to the extent practicable, a recommendation 
            regarding how to eliminate gaps between the supply of and 
            demand for export finance specialists in the 15 States that 
            have the lowest volume of exports, based upon the most 
            recent data available from the Department of Commerce; and
                (iv) such additional information as the Administrator 
            determines is appropriate.
        (2) Definition.--In this subsection, the term ``export finance 
    specialist'' has the meaning given that term in section 22(l) of 
    the Small Business Act, as added by this title.
SEC. 1206. INTERNATIONAL TRADE FINANCE PROGRAMS.
    (a) Loan Limits.--
        (1) Total amount outstanding.--Section 7(a)(3)(B) of the Small 
    Business Act (15 U.S.C. 636(a)(3)(B)) is amended by striking 
    ``$1,750,000, of which not more than $1,250,000'' and inserting 
    ``$4,500,000 (or if the gross loan amount would exceed $5,000,000), 
    of which not more than $4,000,000''.
        (2) Participation.--Section 7(a)(2) of the Small Business Act 
    (15 U.S.C. 636(a)(2)) is amended--
            (A) in subparagraph (A), in the matter preceding clause 
        (i), by striking ``subparagraph (B)'' and inserting 
        ``subparagraphs (B), (D), and (E)'';
            (B) in subparagraph (D), by striking ``Notwithstanding 
        subparagraph (A), in'' and inserting ``In''; and
            (C) by adding at the end the following:
            ``(E) Participation in international trade loan.--In an 
        agreement to participate in a loan on a deferred basis under 
        paragraph (16), the participation by the Administration may not 
        exceed 90 percent.''.
    (b) Working Capital.--Section 7(a)(16)(A) of the Small Business Act 
(15 U.S.C. 636(a)(16)(A)) is amended--
        (1) in the matter preceding clause (i), by striking ``in--'' 
    and inserting ``--'';
        (2) in clause (i)--
            (A) by inserting ``in'' after ``(i)''; and
            (B) by striking ``or'' at the end;
        (3) in clause (ii)--
            (A) by inserting ``in'' after ``(ii)''; and
            (B) by striking the period at the end and inserting ``, 
        including any debt that qualifies for refinancing under any 
        other provision of this subsection; or''; and
        (4) by adding at the end the following:
                ``(iii) by providing working capital.''.
    (c) Collateral.--Section 7(a)(16)(B) of the Small Business Act (15 
U.S.C. 636(a)(16)(B)) is amended--
        (1) by striking ``Each loan'' and inserting the following:
                ``(i) In general.--Except as provided in clause (ii), 
            each loan''; and
        (2) by adding at the end the following:
                ``(ii) Exception.--A loan under this paragraph may be 
            secured by a second lien position on the property or 
            equipment financed by the loan or on other assets of the 
            small business concern, if the Administrator determines the 
            lien provides adequate assurance of the payment of the 
            loan.''.
    (d) Export Working Capital Program.--Section 7(a) of the Small 
Business Act (15 U.S.C. 636(a)) is amended--
        (1) in paragraph (2)(D), by striking ``not exceed'' and 
    inserting ``be''; and
        (2) in paragraph (14)--
            (A) by striking ``(A) The Administration'' and inserting 
        the following: ``Export working capital program.--
            ``(A) In general.--The Administrator'';
            (B) by striking ``(B) When considering'' and inserting the 
        following:
            ``(C) Considerations.--When considering'';
            (C) by striking ``(C) The Administration'' and inserting 
        the following:
            ``(D) Marketing.--The Administrator''; and
            (D) by inserting after subparagraph (A) the following:
            ``(B) Terms.--
                ``(i) Loan amount.--The Administrator may not guarantee 
            a loan under this paragraph of more than $5,000,000.
                ``(ii) Fees.--

                    ``(I) In general.--For a loan under this paragraph, 
                the Administrator shall collect the fee assessed under 
                paragraph (23) not more frequently than once each year.
                    ``(II) Untapped credit.--The Administrator may not 
                assess a fee on capital that is not accessed by the 
                small business concern.''.

    (e) Participation in Preferred Lenders Program.--Section 7(a)(2)(C) 
of the Small Business Act (15 U.S.C. 636(a)(2)(C)) is amended--
        (1) by redesignating clause (ii) as clause (iii); and
        (2) by inserting after clause (i) the following:
                ``(ii) Export-import bank lenders.--Any lender that is 
            participating in the Delegated Authority Lender Program of 
            the Export-Import Bank of the United States (or any 
            successor to the Program) shall be eligible to participate 
            in the Preferred Lenders Program.''.
    (f) Export Express Program.--Section 7(a) of the Small Business Act 
(15 U.S.C. 636(a)) is amended by adding at the end the following:
        ``(35) Export express program.--
            ``(A) Definitions.--In this paragraph--
                ``(i) the term `export development activity' includes--

                    ``(I) obtaining a standby letter of credit when 
                required as a bid bond, performance bond, or advance 
                payment guarantee;
                    ``(II) participation in a trade show that takes 
                place outside the United States;
                    ``(III) translation of product brochures or 
                catalogues for use in markets outside the United 
                States;
                    ``(IV) obtaining a general line of credit for 
                export purposes;
                    ``(V) performing a service contract from buyers 
                located outside the United States;
                    ``(VI) obtaining transaction-specific financing 
                associated with completing export orders;
                    ``(VII) purchasing real estate or equipment to be 
                used in the production of goods or services for export;
                    ``(VIII) providing term loans or other financing to 
                enable a small business concern, including an export 
                trading company and an export management company, to 
                develop a market outside the United States; and
                    ``(IX) acquiring, constructing, renovating, 
                modernizing, improving, or expanding a production 
                facility or equipment to be used in the United States 
                in the production of goods or services for export; and

                ``(ii) the term `express loan' means a loan in which a 
            lender uses to the maximum extent practicable the loan 
            analyses, procedures, and documentation of the lender to 
            provide expedited processing of the loan application.
            ``(B) Authority.--The Administrator may guarantee the 
        timely payment of an express loan to a small business concern 
        made for an export development activity.
            ``(C) Level of participation.--
                ``(i) Maximum amount.--The maximum amount of an express 
            loan guaranteed under this paragraph shall be $500,000.
                ``(ii) Percentage.--For an express loan guaranteed 
            under this paragraph, the Administrator shall guarantee--

                    ``(I) 90 percent of a loan that is not more than 
                $350,000; and
                    ``(II) 75 percent of a loan that is more than 
                $350,000 and not more than $500,000.''.

    (g) Annual Listing of Export Finance Lenders.--Section 7(a)(16) of 
the Small Business Act (15 U.S.C. 636(a)(16)) is amended by adding at 
the end the following:
            ``(F) List of export finance lenders.--
                ``(i) Publication of list required.--The Administrator 
            shall publish an annual list of the banks and participating 
            lending institutions that, during the 1-year period ending 
            on the date of publication of the list, have made loans 
            guaranteed by the Administration under--

                    ``(I) this paragraph;
                    ``(II) paragraph (14); or
                    ``(III) paragraph (34).

                ``(ii) Availability of list.--The Administrator shall--

                    ``(I) post the list published under clause (i) on 
                the website of the Administration; and
                    ``(II) make the list published under clause (i) 
                available, upon request, at each district office of the 
                Administration.''.

    (h) Applicability.--The amendments made by subsections (a) through 
(f) shall apply with respect to any loan made after the date of 
enactment of this Act.
SEC. 1207. STATE TRADE AND EXPORT PROMOTION GRANT PROGRAM.
    (a) Definitions.--In this section--
        (1) the term ``eligible small business concern'' means a small 
    business concern that--
            (A) has been in business for not less than the 1-year 
        period ending on the date on which assistance is provided using 
        a grant under this section;
            (B) is operating profitably, based on operations in the 
        United States;
            (C) has demonstrated understanding of the costs associated 
        with exporting and doing business with foreign purchasers, 
        including the costs of freight forwarding, customs brokers, 
        packing and shipping, as determined by the Associate 
        Administrator; and
            (D) has in effect a strategic plan for exporting;
        (2) the term ``program'' means the State Trade and Export 
    Promotion Grant Program established under subsection (b);
        (3) the term ``small business concern owned and controlled by 
    women'' has the meaning given that term in section 3 of the Small 
    Business Act (15 U.S.C. 632);
        (4) the term ``socially and economically disadvantaged small 
    business concern'' has the meaning given that term in section 
    8(a)(4)(A) of the Small Business Act (15 U.S.C. 6537(a)(4)(A)); and
        (5) the term ``State'' means each of the several States, the 
    District of Columbia, the Commonwealth of Puerto Rico, the Virgin 
    Islands, Guam, and American Samoa.
    (b) Establishment of Program.--The Associate Administrator shall 
establish a 3-year trade and export promotion pilot program to be known 
as the State Trade and Export Promotion Grant Program, to make grants 
to States to carry out export programs that assist eligible small 
business concerns in--
        (1) participation in a foreign trade mission;
        (2) a foreign market sales trip;
        (3) a subscription to services provided by the Department of 
    Commerce;
        (4) the payment of website translation fees;
        (5) the design of international marketing media;
        (6) a trade show exhibition;
        (7) participation in training workshops; or
        (8) any other export initiative determined appropriate by the 
    Associate Administrator.
    (c) Grants.--
        (1) Joint review.--In carrying out the program, the Associate 
    Administrator may make a grant to a State to increase the number of 
    eligible small business concerns in the State that export or to 
    increase the value of the exports by eligible small business 
    concerns in the State.
        (2) Considerations.--In making grants under this section, the 
    Associate Administrator may give priority to an application by a 
    State that proposes a program that--
            (A) focuses on eligible small business concerns as part of 
        an export promotion program;
            (B) demonstrates success in promoting exports by--
                (i) socially and economically disadvantaged small 
            business concerns;
                (ii) small business concerns owned or controlled by 
            women; and
                (iii) rural small business concerns;
            (C) promotes exports from a State that is not 1 of the 10 
        States with the highest percentage of exporters that are small 
        business concerns, based upon the latest data available from 
        the Department of Commerce; and
            (D) promotes new-to-market export opportunities to the 
        People's Republic of China for eligible small business concerns 
        in the United States.
        (3) Limitations.--
            (A) Single application.--A State may not submit more than 1 
        application for a grant under the program in any 1 fiscal year.
            (B) Proportion of amounts.--The total value of grants under 
        the program made during a fiscal year to the 10 States with the 
        highest number of exporters that are small business concerns, 
        based upon the latest data available from the Department of 
        Commerce, shall be not more than 40 percent of the amounts 
        appropriated for the program for that fiscal year.
        (4) Application.--A State desiring a grant under the program 
    shall submit an application at such time, in such manner, and 
    accompanied by such information as the Associate Administrator may 
    establish.
    (d) Competitive Basis.--The Associate Administrator shall award 
grants under the program on a competitive basis.
    (e) Federal Share.--The Federal share of the cost of an export 
program carried out using a grant under the program shall be--
        (1) for a State that has a high export volume, as determined by 
    the Associate Administrator, not more than 65 percent; and
        (2) for a State that does not have a high export volume, as 
    determined by the Associate Administrator, not more than 75 
    percent.
    (f) Non-Federal Share.--The non-Federal share of the cost of an 
export program carried using a grant under the program shall be 
comprised of not less than 50 percent cash and not more than 50 percent 
of indirect costs and in-kind contributions, except that no such costs 
or contributions may be derived from funds from any other Federal 
program.
    (g) Reports.--
        (1) Initial report.--Not later than 120 days after the date of 
    enactment of this Act, the Associate Administrator shall submit to 
    the Committee on Small Business and Entrepreneurship of the Senate 
    and the Committee on Small Business of the House of Representatives 
    a report, which shall include--
            (A) a description of the structure of and procedures for 
        the program;
            (B) a management plan for the program; and
            (C) a description of the merit-based review process to be 
        used in the program.
        (2) Annual reports.--The Associate Administrator shall submit 
    an annual report to the Committee on Small Business and 
    Entrepreneurship of the Senate and the Committee on Small Business 
    of the House of Representatives regarding the program, which shall 
    include--
            (A) the number and amount of grants made under the program 
        during the preceding year;
            (B) a list of the States receiving a grant under the 
        program during the preceding year, including the activities 
        being performed with grant; and
            (C) the effect of each grant on exports by eligible small 
        business concerns in the State receiving the grant.
    (h) Reviews by Inspector General.--
        (1) In general.--The Inspector General of the Administration 
    shall conduct a review of--
            (A) the extent to which recipients of grants under the 
        program are measuring the performance of the activities being 
        conducted and the results of the measurements; and
            (B) the overall management and effectiveness of the 
        program.
        (2) Report.--Not later than September 30, 2012, the Inspector 
    General of the Administration shall submit to the Committee on 
    Small Business and Entrepreneurship of the Senate and the Committee 
    on Small Business of the House of Representatives a report 
    regarding the review conducted under paragraph (1).
    (i) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out the program $30,000,000 for each of fiscal 
years 2011, 2012, and 2013.
    (j) Termination.--The authority to carry out the program shall 
terminate 3 years after the date on which the Associate Administrator 
establishes the program.
SEC. 1208. RURAL EXPORT PROMOTION.
    Not later than 6 months after the date of enactment of this Act, 
the Administrator, in consultation with the Secretary of Agriculture 
and the Secretary of Commerce, shall submit to the Committee on Small 
Business and Entrepreneurship of the Senate and the Committee on Small 
Business of the House of Representatives a report that contains--
        (1) a description of each program of the Administration that 
    promotes exports by rural small business concerns, including--
            (A) the number of rural small business concerns served by 
        the program;
            (B) the change, if any, in the number of rural small 
        business concerns as a result of participation in the program 
        during the 10-year period ending on the date of enactment of 
        this Act;
            (C) the volume of exports by rural small business concerns 
        that participate in the program; and
            (D) the change, if any, in the volume of exports by rural 
        small businesses that participate in the program during the 10-
        year period ending on the date of enactment of this Act;
        (2) a description of the coordination between programs of the 
    Administration and other Federal programs that promote exports by 
    rural small business concerns;
        (3) recommendations, if any, for improving the coordination 
    described in paragraph (2);
        (4) a description of any plan by the Administration to market 
    the international trade financing programs of the Administration 
    through lenders that--
            (A) serve rural small business concerns; and
            (B) are associated with financing programs of the 
        Department of Agriculture;
        (5) recommendations, if any, for improving coordination between 
    the counseling programs and export financing programs of the 
    Administration, in order to increase the volume of exports by rural 
    small business concerns; and
        (6) any additional information the Administrator determines is 
    necessary.
SEC. 1209. INTERNATIONAL TRADE COOPERATION BY SMALL BUSINESS 
DEVELOPMENT CENTERS.
    Section 21(a) of the Small Business Act (15 U.S.C. 648(a)) is 
amended--
        (1) by striking ``(2) The Small Business Development Centers'' 
    and inserting the following:
        ``(2) Cooperation to provide international trade services.--
            ``(A) Information and services.--The small business 
        development centers''; and
        (2) in paragraph (2)--
            (A) in subparagraph (A), as so designated, by inserting 
        ``(including State trade agencies),'' after ``local agencies''; 
        and
            (B) by adding at the end the following:
            ``(B) Cooperation with state trade agencies and export 
        assistance centers.--A small business development center that 
        counsels a small business concern on issues relating to 
        international trade shall--
                ``(i) consult with State trade agencies and Export 
            Assistance Centers to provide appropriate services to the 
            small business concern; and
                ``(ii) as necessary, refer the small business concern 
            to a State trade agency or an Export Assistance Center for 
            further counseling or assistance.
            ``(C) Definition.--In this paragraph, the term `Export 
        Assistance Center' has the same meaning as in section 22.''.

                 Subtitle C--Small Business Contracting

                       PART I--CONTRACT BUNDLING

SEC. 1311. SMALL BUSINESS ACT.
    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
section 1202, is amended by adding at the end the following:
    ``(v) Multiple Award Contract.--In this Act, the term `multiple 
award contract' means--
        ``(1) a multiple award task order contract or delivery order 
    contract that is entered into under the authority of sections 303H 
    through 303K of the Federal Property and Administrative Services 
    Act of 1949 (41 U.S.C. 253h through 253k); and
        ``(2) any other indefinite delivery, indefinite quantity 
    contract that is entered into by the head of a Federal agency with 
    2 or more sources pursuant to the same solicitation.''.
SEC. 1312. LEADERSHIP AND OVERSIGHT.
    (a) In General.--Section 15 of the Small Business Act (15 U.S.C. 
644) is amended by adding at the end the following:
    ``(q) Bundling Accountability Measures.--
        ``(1) Teaming requirements.--Each Federal agency shall include 
    in each solicitation for any multiple award contract above the 
    substantial bundling threshold of the Federal agency a provision 
    soliciting bids from any responsible source, including responsible 
    small business concerns and teams or joint ventures of small 
    business concerns.
        ``(2) Policies on reduction of contract bundling.--
            ``(A) In general.--Not later than 1 year after the date of 
        enactment of this subsection, the Federal Acquisition 
        Regulatory Council established under section 25(a) of the 
        Office of Federal Procurement Policy Act (41 U.S.C. 4219(a)) 
        shall amend the Federal Acquisition Regulation issued under 
        section 25 of such Act to--
                ``(i) establish a Government-wide policy regarding 
            contract bundling, including regarding the solicitation of 
            teaming and joint ventures under paragraph (1); and
                ``(ii) require that the policy established under clause 
            (i) be published on the website of each Federal agency.
            ``(B) Rationale for contract bundling.--Not later than 30 
        days after the date on which the head of a Federal agency 
        submits data certifications to the Administrator for Federal 
        Procurement Policy, the head of the Federal agency shall 
        publish on the website of the Federal agency a list and 
        rationale for any bundled contract for which the Federal agency 
        solicited bids or that was awarded by the Federal agency.
        ``(3) Reporting.--Not later than 90 days after the date of 
    enactment of this subsection, and every 3 years thereafter, the 
    Administrator shall submit to the Committee on Small Business and 
    Entrepreneurship of the Senate and the Committee on Small Business 
    of the House of Representatives a report regarding procurement 
    center representatives and commercial market representatives, which 
    shall--
            ``(A) identify each area for which the Administration has 
        assigned a procurement center representative or a commercial 
        market representative;
            ``(B) explain why the Administration selected the areas 
        identified under subparagraph (A); and
            ``(C) describe the activities performed by procurement 
        center representatives and commercial market 
        representatives.''.
    (b) Technical Correction.--Section 15(g) of the Small Business Act 
(15 U.S.C. 644(g)) is amended by striking ``Administrator of the Office 
of Federal Procurement Policy'' each place it appears and inserting 
``Administrator for Federal Procurement Policy''.
    (c) Report.--
        (1) In general.--Not later than 180 days after the date of 
    enactment of this Act, the Comptroller General of the United States 
    shall submit to Congress a report regarding the procurement center 
    representative program of the Administration.
        (2) Contents.--The report submitted under paragraph (1) shall--
            (A) address ways to improve the effectiveness of the 
        procurement center representative program in helping small 
        business concerns obtain Federal contracts;
            (B) evaluate the effectiveness of procurement center 
        representatives and commercial marketing representatives; and
            (C) include recommendations, if any, on how to improve the 
        procurement center representative program.
    (d) Electronic Procurement Center Representative.--
        (1) In general.--Not later than 1 year after the date of 
    enactment of this Act, the Administrator shall implement a 3-year 
    pilot electronic procurement center representative program.
        (2) Report.--Not later than 30 days after the pilot program 
    under paragraph (1) ends, the Comptroller General of the United 
    States shall submit to the Committee on Small Business and 
    Entrepreneurship of the Senate and the Committee on Small Business 
    of the House of Representatives a report regarding the pilot 
    program.
SEC. 1313. CONSOLIDATION OF CONTRACT REQUIREMENTS.
    (a) In General.--The Small Business Act (15 U.S.C. 631 et seq.) is 
amended--
        (1) by redesignating section 44 as section 45; and
        (2) by inserting after section 43 the following:
  ``SEC. 44. CONSOLIDATION OF CONTRACT REQUIREMENTS.
    ``(a) Definitions.--In this section--
        ``(1) the term `Chief Acquisition Officer' means the employee 
    of a Federal agency designated as the Chief Acquisition Officer for 
    the Federal agency under section 16(a) of the Office of Federal 
    Procurement Policy Act (41 U.S.C. 414(a));
        ``(2) the term `consolidation of contract requirements', with 
    respect to contract requirements of a Federal agency, means a use 
    of a solicitation to obtain offers for a single contract or a 
    multiple award contract to satisfy 2 or more requirements of the 
    Federal agency for goods or services that have been provided to or 
    performed for the Federal agency under 2 or more separate contracts 
    lower in cost than the total cost of the contract for which the 
    offers are solicited; and
        ``(3) the term `senior procurement executive' means an official 
    designated under section 16(c) of the Office of Federal Procurement 
    Policy Act (41 U.S.C. 414(c)) as the senior procurement executive 
    for a Federal agency.
    ``(b) Policy.--The head of each Federal agency shall ensure that 
the decisions made by the Federal agency regarding consolidation of 
contract requirements of the Federal agency are made with a view to 
providing small business concerns with appropriate opportunities to 
participate as prime contractors and subcontractors in the procurements 
of the Federal agency.
    ``(c) Limitation on Use of Acquisition Strategies Involving 
Consolidation.--
        ``(1) In general.--Subject to paragraph (4), the head of a 
    Federal agency may not carry out an acquisition strategy that 
    includes a consolidation of contract requirements of the Federal 
    agency with a total value of more than $2,000,000, unless the 
    senior procurement executive or Chief Acquisition Officer for the 
    Federal agency, before carrying out the acquisition strategy--
            ``(A) conducts market research;
            ``(B) identifies any alternative contracting approaches 
        that would involve a lesser degree of consolidation of contract 
        requirements;
            ``(C) makes a written determination that the consolidation 
        of contract requirements is necessary and justified;
            ``(D) identifies any negative impact by the acquisition 
        strategy on contracting with small business concerns; and
            ``(E) certifies to the head of the Federal agency that 
        steps will be taken to include small business concerns in the 
        acquisition strategy.
        ``(2) Determination that consolidation is necessary and 
    justified.--
            ``(A) In general.--A senior procurement executive or Chief 
        Acquisition Officer may determine that an acquisition strategy 
        involving a consolidation of contract requirements is necessary 
        and justified for the purposes of paragraph (1)(C) if the 
        benefits of the acquisition strategy substantially exceed the 
        benefits of each of the possible alternative contracting 
        approaches identified under paragraph (1)(B).
            ``(B) Savings in administrative or personnel costs.--For 
        purposes of subparagraph (A), savings in administrative or 
        personnel costs alone do not constitute a sufficient 
        justification for a consolidation of contract requirements in a 
        procurement unless the expected total amount of the cost 
        savings, as determined by the senior procurement executive or 
        Chief Acquisition Officer, is expected to be substantial in 
        relation to the total cost of the procurement.
        ``(3) Benefits to be considered.--The benefits considered for 
    the purposes of paragraphs (1) and (2) may include cost and, 
    regardless of whether quantifiable in dollar amounts--
            ``(A) quality;
            ``(B) acquisition cycle;
            ``(C) terms and conditions; and
            ``(D) any other benefit.
        ``(4) Department of defense.--
            ``(A) In general.--The Department of Defense and each 
        military department shall comply with this section until after 
        the date described in subparagraph (C).
            ``(B) Rule.--After the date described in subparagraph (C), 
        contracting by the Department of Defense or a military 
        department shall be conducted in accordance with section 2382 
        of title 10, United States Code.
            ``(C) Date.--The date described in this subparagraph is the 
        date on which the Administrator determines the Department of 
        Defense or a military department is in compliance with the 
        Government-wide contracting goals under section 15.''.
    (b) Technical and Conforming Amendment.--Section 2382(b)(1) of 
title 10, United States Code, is amended by striking ``An official'' 
and inserting ``Subject to section 44(c)(4), an official''.
SEC. 1314. SMALL BUSINESS TEAMS PILOT PROGRAM.
    (a) Definitions.--In this section--
        (1) the term ``Pilot Program'' means the Small Business Teaming 
    Pilot Program established under subsection (b); and
        (2) the term ``eligible organization'' means a well-established 
    national organization for small business concerns with the capacity 
    to provide assistance to small business concerns (which may be 
    provided with the assistance of the Administrator) relating to--
            (A) customer relations and outreach;
            (B) team relations and outreach; and
            (C) performance measurement and quality assurance.
    (b) Establishment.--The Administrator shall establish a Small 
Business Teaming Pilot Program for teaming and joint ventures involving 
small business concerns.
    (c) Grants.--Under the Pilot Program, the Administrator may make 
grants to eligible organizations to provide assistance and guidance to 
teams of small business concerns seeking to compete for larger 
procurement contracts.
    (d) Contracting Opportunities.--The Administrator shall work with 
eligible organizations receiving a grant under the Pilot Program to 
recommend appropriate contracting opportunities for teams or joint 
ventures of small business concerns.
    (e) Report.--Not later than 1 year before the date on which the 
authority to carry out the Pilot Program terminates under subsection 
(f), the Administrator shall submit to the Committee on Small Business 
and Entrepreneurship of the Senate and the Committee on Small Business 
of the House of Representatives a report on the effectiveness of the 
Pilot Program.
    (f) Termination.--The authority to carry out the Pilot Program 
shall terminate 5 years after the date of enactment of this Act.
    (g) Authorization of Appropriations.--There are authorized to be 
appropriated for grants under subsection (c) $5,000,000 for each of 
fiscal years 2010 through 2015.

                   PART II--SUBCONTRACTING INTEGRITY

SEC. 1321. SUBCONTRACTING MISREPRESENTATIONS.
    Not later than 1 year after the date of enactment of this Act, the 
Administrator, in consultation with the Administrator for Federal 
Procurement Policy, shall promulgate regulations relating to, and the 
Federal Acquisition Regulatory Council established under section 25(a) 
of the Office of Federal Procurement Policy Act (41 U.S.C. 421(a)) 
shall amend the Federal Acquisition Regulation issued under section 25 
of such Act to establish a policy on, subcontracting compliance 
relating to small business concerns, including assignment of compliance 
responsibilities between contracting offices, small business offices, 
and program offices and periodic oversight and review activities.
SEC. 1322. SMALL BUSINESS SUBCONTRACTING IMPROVEMENTS.
    Section 8(d)(6) of the Small Business Act (15 U.S.C. 637(d)(6)) is 
amended--
        (1) in subparagraph (E), by striking ``and'' at the end;
        (2) in subparagraph (F), by striking the period at the end and 
    inserting ``; and''; and
        (3) by adding at the end, the following:
            ``(G) a representation that the offeror or bidder will--
                ``(i) make a good faith effort to acquire articles, 
            equipment, supplies, services, or materials, or obtain the 
            performance of construction work from the small business 
            concerns used in preparing and submitting to the 
            contracting agency the bid or proposal, in the same amount 
            and quality used in preparing and submitting the bid or 
            proposal; and
                ``(ii) provide to the contracting officer a written 
            explanation if the offeror or bidder fails to acquire 
            articles, equipment, supplies, services, or materials or 
            obtain the performance of construction work as described in 
            clause (i).''.

                     PART III--ACQUISITION PROCESS

SEC. 1331. RESERVATION OF PRIME CONTRACT AWARDS FOR SMALL BUSINESSES.
    Section 15 of the Small Business Act (15 U.S.C. 644), as amended by 
this Act, is amended by adding at the end the following:
    ``(r) Multiple Award Contracts.--Not later than 1 year after the 
date of enactment of this subsection, the Administrator for Federal 
Procurement Policy and the Administrator, in consultation with the 
Administrator of General Services, shall, by regulation, establish 
guidance under which Federal agencies may, at their discretion--
        ``(1) set aside part or parts of a multiple award contract for 
    small business concerns, including the subcategories of small 
    business concerns identified in subsection (g)(2);
        ``(2) notwithstanding the fair opportunity requirements under 
    section 2304c(b) of title 10, United States Code, and section 
    303J(b) of the Federal Property and Administrative Services Act of 
    1949 (41 U.S.C. 253j(b)), set aside orders placed against multiple 
    award contracts for small business concerns, including the 
    subcategories of small business concerns identified in subsection 
    (g)(2); and
        ``(3) reserve 1 or more contract awards for small business 
    concerns under full and open multiple award procurements, including 
    the subcategories of small business concerns identified in 
    subsection (g)(2).''.
SEC. 1332. MICRO-PURCHASE GUIDELINES.
    Not later than 1 year after the date of enactment of this Act, the 
Director of the Office of Management and Budget, in coordination with 
the Administrator of General Services, shall issue guidelines regarding 
the analysis of purchase card expenditures to identify opportunities 
for achieving and accurately measuring fair participation of small 
business concerns in purchases in an amount not in excess of the micro-
purchase threshold, as defined in section 32 of the Office of Federal 
Procurement Policy Act (41 U.S.C. 428) (in this section referred to as 
``micro-purchases''), consistent with the national policy on small 
business participation in Federal procurements set forth in sections 
2(a) and 15(g) of the Small Business Act (15 U.S.C. 631(a) and 644(g)), 
and dissemination of best practices for participation of small business 
concerns in micro-purchases.
SEC. 1333. AGENCY ACCOUNTABILITY.
    Section 15(g)(2) of the Small Business Act (15 U.S.C. 644(g)(2)) is 
amended--
        (1) by inserting ``(A)'' after ``(2)'';
        (2) by striking ``Goals established'' and inserting the 
    following:
    ``(B) Goals established'';
        (3) by striking ``Whenever'' and inserting the following:
    ``(C) Whenever'';
        (4) by striking ``For the purpose of'' and inserting the 
    following:
    ``(D) For the purpose of'';
        (5) by striking ``The head of each Federal agency, in 
    attempting to attain such participation'' and inserting the 
    following:
    ``(E) The head of each Federal agency, in attempting to attain the 
participation described in subparagraph (D)''.
        (6) in subparagraph (E), as so designated--
            (A) by striking ``(A) contracts'' and inserting ``(i) 
        contracts''; and
            (B) by striking ``(B) contracts'' and inserting ``(ii) 
        contracts''; and
        (7) by adding at the end the following:
    ``(F)(i) Each procurement employee or program manager described in 
clause (ii) shall communicate to the subordinates of the procurement 
employee or program manager the importance of achieving small business 
goals.
    ``(ii) A procurement employee or program manager described in this 
clause is a senior procurement executive, senior program manager, or 
Director of Small and Disadvantaged Business Utilization of a Federal 
agency having contracting authority.''.
SEC. 1334. PAYMENT OF SUBCONTRACTORS.
    Section 8(d) of the Small Business Act (15 U.S.C. 637(d)) is 
amended by adding at the end the following:
    ``(12) Payment of Subcontractors.--
        ``(A) Definition.--In this paragraph, the term `covered 
    contract' means a contract relating to which a prime contractor is 
    required to develop a subcontracting plan under paragraph (4) or 
    (5).
        ``(B) Notice.--
            ``(i) In general.--A prime contractor for a covered 
        contract shall notify in writing the contracting officer for 
        the covered contract if the prime contractor pays a reduced 
        price to a subcontractor for goods and services upon completion 
        of the responsibilities of the subcontractor or the payment to 
        a subcontractor is more than 90 days past due for goods or 
        services provided for the covered contract for which the 
        Federal agency has paid the prime contractor.
            ``(ii) Contents.--A prime contractor shall include the 
        reason for the reduction in a payment to or failure to pay a 
        subcontractor in any notice made under clause (i).
        ``(C) Performance.--A contracting officer for a covered 
    contract shall consider the unjustified failure by a prime 
    contractor to make a full or timely payment to a subcontractor in 
    evaluating the performance of the prime contractor.
        ``(D) Control of funds.--If the contracting officer for a 
    covered contract determines that a prime contractor has a history 
    of unjustified, untimely payments to contractors, the contracting 
    officer shall record the identity of the contractor in accordance 
    with the regulations promulgated under subparagraph (E).
        ``(E) Regulations.--Not later than 1 year after the date of 
    enactment of this paragraph, the Federal Acquisition Regulatory 
    Council established under section 25(a) of the Office of Federal 
    Procurement Policy Act (41 U.S.C. 421(a)) shall amend the Federal 
    Acquisition Regulation issued under section 25 of such Act to--
            ``(i) describe the circumstances under which a contractor 
        may be determined to have a history of unjustified, untimely 
        payments to subcontractors;
            ``(ii) establish a process for contracting officers to 
        record the identity of a contractor described in clause (i); 
        and
            ``(iii) require the identity of a contractor described in 
        clause (i) to be incorporated in, and made publicly available 
        through, the Federal Awardee Performance and Integrity 
        Information System, or any successor thereto.''.
SEC. 1335. REPEAL OF SMALL BUSINESS COMPETITIVENESS DEMONSTRATION 
PROGRAM.
    (a) In General.--The Business Opportunity Development Reform Act of 
1988 (Public Law 100-656) is amended by striking title VII (15 U.S.C. 
644 note).
    (b) Effective Date and Applicability.--The amendment made by this 
section--
        (1) shall take effect on the date of enactment of this Act; and
        (2) apply to the first full fiscal year after the date of 
    enactment of this Act.

           PART IV--SMALL BUSINESS SIZE AND STATUS INTEGRITY

SEC. 1341. POLICY AND PRESUMPTIONS.
    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
section 1311, is amended by adding at the end the following:
    ``(w) Presumption.--
        ``(1) In general.--In every contract, subcontract, cooperative 
    agreement, cooperative research and development agreement, or grant 
    which is set aside, reserved, or otherwise classified as intended 
    for award to small business concerns, there shall be a presumption 
    of loss to the United States based on the total amount expended on 
    the contract, subcontract, cooperative agreement, cooperative 
    research and development agreement, or grant whenever it is 
    established that a business concern other than a small business 
    concern willfully sought and received the award by 
    misrepresentation.
        ``(2) Deemed certifications.--The following actions shall be 
    deemed affirmative, willful, and intentional certifications of 
    small business size and status:
            ``(A) Submission of a bid or proposal for a Federal grant, 
        contract, subcontract, cooperative agreement, or cooperative 
        research and development agreement reserved, set aside, or 
        otherwise classified as intended for award to small business 
        concerns.
            ``(B) Submission of a bid or proposal for a Federal grant, 
        contract, subcontract, cooperative agreement, or cooperative 
        research and development agreement which in any way encourages 
        a Federal agency to classify the bid or proposal, if awarded, 
        as an award to a small business concern.
            ``(C) Registration on any Federal electronic database for 
        the purpose of being considered for award of a Federal grant, 
        contract, subcontract, cooperative agreement, or cooperative 
        research agreement, as a small business concern.
        ``(3) Certification by signature of responsible official.--
            ``(A) In general.--Each solicitation, bid, or application 
        for a Federal contract, subcontract, or grant shall contain a 
        certification concerning the small business size and status of 
        a business concern seeking the Federal contract, subcontract, 
        or grant.
            ``(B) Content of certifications.--A certification that a 
        business concern qualifies as a small business concern of the 
        exact size and status claimed by the business concern for 
        purposes of bidding on a Federal contract or subcontract, or 
        applying for a Federal grant, shall contain the signature of an 
        authorized official on the same page on which the certification 
        is contained.
        ``(4) Regulations.--The Administrator shall promulgate 
    regulations to provide adequate protections to individuals and 
    business concerns from liability under this subsection in cases of 
    unintentional errors, technical malfunctions, and other similar 
    situations.''.
SEC. 1342. ANNUAL CERTIFICATION.
    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
section 1341, is amended by adding at the end the following:
    ``(x) Annual Certification.--
        ``(1) In general.--Each business certified as a small business 
    concern under this Act shall annually certify its small business 
    size and, if appropriate, its small business status, by means of a 
    confirming entry on the Online Representations and Certifications 
    Application database of the Administration, or any successor 
    thereto.
        ``(2) Regulations.--Not later than 1 year after the date of 
    enactment of this subsection, the Administrator, in consultation 
    with the Inspector General and the Chief Counsel for Advocacy of 
    the Administration, shall promulgate regulations to ensure that--
            ``(A) no business concern continues to be certified as a 
        small business concern on the Online Representations and 
        Certifications Application database of the Administration, or 
        any successor thereto, without fulfilling the requirements for 
        annual certification under this subsection; and
            ``(B) the requirements of this subsection are implemented 
        in a manner presenting the least possible regulatory burden on 
        small business concerns.''.
SEC. 1343. TRAINING FOR CONTRACTING AND ENFORCEMENT PERSONNEL.
    (a) In General.--Not later than 1 year after the date of enactment 
of this Act, the Federal Acquisition Institute, in consultation with 
the Administrator for Federal Procurement Policy, the Defense 
Acquisition University, and the Administrator, shall develop courses 
for acquisition personnel concerning proper classification of business 
concerns and small business size and status for purposes of Federal 
contracts, subcontracts, grants, cooperative agreements, and 
cooperative research and development agreements.
    (b) Policy on Prosecutions of Small Business Size and Status 
Fraud.--Section 3 of the Small Business Act (15 U.S.C. 632), as amended 
by section 1342, is amended by adding at the end the following:
    ``(y) Policy on Prosecutions of Small Business Size and Status 
Fraud.--Not later than 1 year after the date of enactment of this 
subsection, the Administrator, in consultation with the Attorney 
General, shall issue a Government-wide policy on prosecution of small 
business size and status fraud, which shall direct Federal agencies to 
appropriately publicize the policy.''.
SEC. 1344. UPDATED SIZE STANDARDS.
    (a) Rolling Review.--
        (1) In general.--The Administrator shall--
            (A) during the 18-month period beginning on the date of 
        enactment of this Act, and during every 18-month period 
        thereafter, conduct a detailed review of not less than \1/3\ of 
        the size standards for small business concerns established 
        under section 3(a)(2) of the Small Business Act (15 U.S.C. 
        632(a)(2)), which shall include holding not less than 2 public 
        forums located in different geographic regions of the United 
        States;
            (B) after completing each review under subparagraph (A) 
        make appropriate adjustments to the size standards established 
        under section 3(a)(2) of the Small Business Act to reflect 
        market conditions;
            (C) make publicly available--
                (i) information regarding the factors evaluated as part 
            of each review conducted under subparagraph (A); and
                (ii) information regarding the criteria used for any 
            revised size standards promulgated under subparagraph (B); 
            and
            (D) not later than 30 days after the date on which the 
        Administrator completes each review under subparagraph (A), 
        submit to the Committee on Small Business and Entrepreneurship 
        of the Senate and the Committee on Small Business of the House 
        of Representatives and make publicly available a report 
        regarding the review, including why the Administrator--
                (i) used the factors and criteria described in 
            subparagraph (C); and
                (ii) adjusted or did not adjust each size standard that 
            was reviewed under the review.
        (2) Complete review of size standards.--The Administrator shall 
    ensure that each size standard for small business concerns 
    established under section 3(a)(2) of the Small Business Act (15 
    U.S.C. 632(a)(2)) is reviewed under paragraph (1) not less 
    frequently than once every 5 years.
    (b) Rules.--Not later than 1 year after the date of enactment of 
this Act, the Administrator shall promulgate rules for conducting the 
reviews required under subsection (a).
SEC. 1345. STUDY AND REPORT ON THE MENTOR-PROTEGE PROGRAM.
    (a) In General.--The Comptroller General of the United States shall 
conduct a study of the mentor-protege program of the Administration for 
small business concerns participating in programs under section 8(a) of 
the Small Business Act (15 U.S.C. 637(a)), and other relationships and 
strategic alliances pairing a larger business and a small business 
concern partner to gain access to Federal Government contracts, to 
determine whether the programs and relationships are effectively 
supporting the goal of increasing the participation of small business 
concerns in Government contracting.
    (b) Matters To Be Studied.--The study conducted under this section 
shall include--
        (1) a review of a broad cross-section of industries; and
        (2) an evaluation of--
            (A) how each Federal agency carrying out a program 
        described in subsection (a) administers and monitors the 
        program;
            (B) whether there are systems in place to ensure that the 
        mentor-protege relationship, or similar affiliation, promotes 
        real gain to the protege, and is not just a mechanism to enable 
        participants that would not otherwise qualify under section 
        8(a) of the Small Business Act (15 U.S.C. 637(a)) to receive 
        contracts under that section; and
            (C) the degree to which protege businesses become able to 
        compete for Federal contracts without the assistance of a 
        mentor.
    (c) Report to Congress.--Not later than 180 days after the date of 
enactment of this Act, the Comptroller General shall submit to the 
Committee on Small Business and Entrepreneurship of the Senate and the 
Committee on Small Business of the House of Representatives a report on 
the results of the study conducted under this section.
SEC. 1346. CONTRACTING GOALS REPORTS.
    Section 15(h)(2) of the Small Business Act (15 U.S.C. 644(h)(2)) is 
amended by striking ``submit them'' and all that follows through ``the 
following:'' and inserting ``submit to the President and the Committee 
on Small Business and Entrepreneurship of the Senate and the Committee 
on Small Business of the House of Representatives the compilation and 
analysis, which shall include the following:''.
SEC. 1347. SMALL BUSINESS CONTRACTING PARITY.
    (a) Definitions.--In this section--
        (1) the terms ``Administration'' and ``Administrator'' mean the 
    Small Business Administration and the Administrator thereof, 
    respectively; and
        (2) the terms ``HUBZone small business concern'', ``small 
    business concern'', ``small business concern owned and controlled 
    by service-disabled veterans'', and ``small business concern owned 
    and controlled by women'' have the same meanings as in section 3 of 
    the Small Business Act (15 U.S.C. 632).
    (b) Contracting Improvements.--
        (1) Contracting opportunities.--Section 31(b)(2)(B) of the 
    Small Business Act (15 U.S.C. 657a(b)(2)(B)) is amended by striking 
    ``shall'' and inserting ``may''.
        (2) Contracting goals.--Section 15(g)(1) of the Small Business 
    Act (15 U.S.C. 644(g)(1)) is amended in the fourth sentence by 
    inserting ``and subcontract'' after ``not less than 3 percent of 
    the total value of all prime contract''.
        (3) Mentor-protege programs.--The Administrator may establish 
    mentor-protege programs for small business concerns owned and 
    controlled by service-disabled veterans, small business concerns 
    owned and controlled by women, and HUBZone small business concerns 
    modeled on the mentor-protege program of the Administration for 
    small business concerns participating in programs under section 
    8(a) of the Small Business Act (15 U.S.C. 637(a)).
    (c) Small Business Contracting Programs Parity.--Section 31(b)(2) 
of the Small Business Act (15 U.S.C. 657a(b)(2)) is amended--
        (1) in the matter preceding subparagraph (A), by striking 
    ``Notwithstanding any other provision of law--'';
        (2) in subparagraph (A)--
            (A) in the matter preceding clause (i), by striking ``a 
        contracting'' and inserting ``Sole source contracts.--A 
        contracting''; and
            (B) in clause (iii), by striking the semicolon at the end 
        and inserting a period;
        (3) in subparagraph (B)--
            (A) by striking ``a contract opportunity shall'' and 
        inserting ``Restricted competition.--A contract opportunity 
        may''; and
            (B) by striking ``; and'' and inserting a period; and
        (4) in subparagraph (C), by striking ``not later'' and 
    inserting ``Appeals.--Not later''.

    Subtitle D--Small Business Management and Counseling Assistance

SEC. 1401. MATCHING REQUIREMENTS UNDER SMALL BUSINESS PROGRAMS.
    (a) Microloan Program.--Section 7(m) of the Small Business Act (15 
U.S.C. 636(m)) is amended--
        (1) in paragraph (3)(B)--
            (A) by striking ``As a condition'' and inserting the 
        following:
                ``(i) In general.--Subject to clause (ii), as a 
            condition'';
            (B) by striking ``the Administration'' and inserting ``the 
        Administrator''; and
            (C) by adding at the end the following:
                ``(ii) Waiver of non-federal share.--

                    ``(I) In general.--Upon request by an intermediary, 
                and in accordance with this clause, the Administrator 
                may waive, in whole or in part, the requirement to 
                obtain non-Federal funds under clause (i) for a fiscal 
                year. The Administrator may waive the requirement to 
                obtain non-Federal funds under this clause for 
                successive fiscal years.
                    ``(II) Considerations.--In determining whether to 
                waive the requirement to obtain non-Federal funds under 
                this clause, the Administrator shall consider--

                        ``(aa) the economic conditions affecting the 
                    intermediary;
                        ``(bb) the impact a waiver under this clause 
                    would have on the credibility of the microloan 
                    program under this subsection;
                        ``(cc) the demonstrated ability of the 
                    intermediary to raise non-Federal funds; and
                        ``(dd) the performance of the intermediary.

                    ``(III) Limitations.--

                        ``(aa) In general.--The Administrator may not 
                    waive the requirement to obtain non-Federal funds 
                    under this clause if granting the waiver would 
                    undermine the credibility of the microloan program 
                    under this subsection.
                        ``(bb) Sunset.--The Administrator may not waive 
                    the requirement to obtain non-Federal funds under 
                    this clause for fiscal year 2013 or any fiscal year 
                    thereafter.''; and
        (2) in paragraph (4)(B)--
            (A) by striking ``As a condition'' and all that follows 
        through ``the Administration shall require'' and inserting the 
        following:
                ``(i) In general.--Subject to clause (ii), as a 
            condition of a grant made under subparagraph (A), the 
            Administrator shall require''; and
            (B) by adding at the end the following:
                ``(ii) Waiver of non-federal share.--

                    ``(I) In general.--Upon request by an intermediary, 
                and in accordance with this clause, the Administrator 
                may waive, in whole or in part, the requirement to 
                obtain non-Federal funds under clause (i) for a fiscal 
                year. The Administrator may waive the requirement to 
                obtain non-Federal funds under this clause for 
                successive fiscal years.
                    ``(II) Considerations.--In determining whether to 
                waive the requirement to obtain non-Federal funds under 
                this clause, the Administrator shall consider--

                        ``(aa) the economic conditions affecting the 
                    intermediary;
                        ``(bb) the impact a waiver under this clause 
                    would have on the credibility of the microloan 
                    program under this subsection;
                        ``(cc) the demonstrated ability of the 
                    intermediary to raise non-Federal funds; and
                        ``(dd) the performance of the intermediary.

                    ``(III) Limitations.--

                        ``(aa) In general.--The Administrator may not 
                    waive the requirement to obtain non-Federal funds 
                    under this clause if granting the waiver would 
                    undermine the credibility of the microloan program 
                    under this subsection.
                        ``(bb) Sunset.--The Administrator may not waive 
                    the requirement to obtain non-Federal funds under 
                    this clause for fiscal year 2013 or any fiscal year 
                    thereafter.''.
    (b) Women's Business Center Program.--Section 29(c) of the Small 
Business Act (15 U.S.C. 656(c)) is amended--
        (1) in paragraph (1), by striking ``As a condition'' and 
    inserting ``Subject to paragraph (5), as a condition''; and
        (2) by adding at the end the following:
        ``(5) Waiver of non-federal share relating to technical 
    assistance and counseling.--
            ``(A) In general.--Upon request by a recipient 
        organization, and in accordance with this paragraph, the 
        Administrator may waive, in whole or in part, the requirement 
        to obtain non-Federal funds under this subsection for the 
        technical assistance and counseling activities of the recipient 
        organization carried out using financial assistance under this 
        section for a fiscal year. The Administrator may waive the 
        requirement to obtain non-Federal funds under this paragraph 
        for successive fiscal years.
            ``(B) Considerations.--In determining whether to waive the 
        requirement to obtain non-Federal funds under this paragraph, 
        the Administrator shall consider--
                ``(i) the economic conditions affecting the recipient 
            organization;
                ``(ii) the impact a waiver under this clause would have 
            on the credibility of the women's business center program 
            under this section;
                ``(iii) the demonstrated ability of the recipient 
            organization to raise non-Federal funds; and
                ``(iv) the performance of the recipient organization.
            ``(C) Limitations.--
                ``(i) In general.--The Administrator may not waive the 
            requirement to obtain non-Federal funds under this 
            paragraph if granting the waiver would undermine the 
            credibility of the women's business center program under 
            this section.
                ``(ii) Sunset.--The Administrator may not waive the 
            requirement to obtain non-Federal funds under this 
            paragraph for fiscal year 2013 or any fiscal year 
            thereafter.''.
    (c) Prospective Repeals.--Effective October 1, 2012, the Small 
Business Act (15 U.S.C. 631 et seq.) is amended--
        (1) in section 7(m) (15 U.S.C. 636(m))--
            (A) in paragraph (3)(B)--
                (i) by striking ``Intermediary contribution.--'' and 
            all that follows through ``Subject to clause (ii), as'' and 
            inserting ``Intermediary contribution.--As''; and
                (ii) by striking clause (ii); and
            (B) in paragraph (4)(B)--
                (i) by striking ``Contribution.--'' and all that 
            follows through ``Subject to clause (ii), as'' and 
            inserting ``Contribution.--As''; and
                (ii) by striking clause (ii); and
        (2) in section 29(c) (15 U.S.C. 656(c))--
            (A) in paragraph (1), by striking ``Subject to paragraph 
        (5), as'' and inserting ``As''; and
            (B) by striking paragraph (5).
SEC. 1402. GRANTS FOR SBDCS.
    (a) In General.--The Administrator may make grants to small 
business development centers under section 21 of the Small Business Act 
(15 U.S.C. 648) to provide targeted technical assistance to small 
business concerns seeking access to capital or credit, Federal 
procurement opportunities, energy efficiency audits to reduce energy 
bills, opportunities to export products or provide services to foreign 
customers, adopting, making innovations in, and using broadband 
technologies, or other assistance.
    (b) Allocation.--
        (1) In general.--Subject to paragraph (2), and notwithstanding 
    the requirements of section 21(a)(4)(C)(iii) of the Small Business 
    Act (15 U.S.C. 648(a)(4)(C)(iii)), the amount appropriated to carry 
    out this section shall be allocated under the formula under section 
    21(a)(4)(C)(i) of that Act.
        (2) Minimum funding.--The amount made available under this 
    section to each State shall be not less than $325,000.
        (3) Types of uses.--Of the total amount of the grants awarded 
    by the Administrator under this section--
            (A) not less than 80 percent shall be used for counseling 
        of small business concerns; and
            (B) not more than 20 percent may be used for classes or 
        seminars.
    (c) No Non-Federal Share Required.--Notwithstanding section 
21(a)(4)(A) of the Small Business Act (15 U.S.C. 648(a)(4)(A)), the 
recipient of a grant made under this section shall not be required to 
provide non-Federal matching funds.
    (d) Distribution.--Not later than 30 days after the date on which 
amounts are appropriated to carry out this section, the Administrator 
shall disburse the total amount appropriated.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to the Administrator $50,000,000 to carry out this 
section.

                 Subtitle E--Disaster Loan Improvement

SEC. 1501. AQUACULTURE BUSINESS DISASTER ASSISTANCE.
    Section 3 of the Small Business Act (15 U.S.C. 632), as amended by 
section 1343, is amended by adding at the end the following:
    ``(z) Aquaculture Business Disaster Assistance.--Subject to section 
18(a) and notwithstanding section 18(b)(1), the Administrator may 
provide disaster assistance under section 7(b)(2) to aquaculture 
enterprises that are small businesses.''.

              Subtitle F--Small Business Regulatory Relief

SEC. 1601. REQUIREMENTS PROVIDING FOR MORE DETAILED ANALYSES.
    Section 604(a) of title 5, United States Code, is amended--
        (1) in paragraph (1), by striking ``succinct'';
        (2) in paragraph (2), by striking ``summary'' each place it 
    appears and inserting ``statement'';
        (3) by redesignating paragraphs (3), (4), and (5) as paragraphs 
    (4), (5), and (6), respectively; and
        (4) by inserting after paragraph (2) the following:
        ``(3) the response of the agency to any comments filed by the 
    Chief Counsel for Advocacy of the Small Business Administration in 
    response to the proposed rule, and a detailed statement of any 
    change made to the proposed rule in the final rule as a result of 
    the comments;''.
SEC. 1602. OFFICE OF ADVOCACY.
    (a) In General.--Section 203 of Public Law 94-305 (15 U.S.C. 634c) 
is amended--
        (1) in paragraph (4), by striking ``and'' at the end;
        (2) in paragraph (5), by striking the period and inserting ``; 
    and''; and
        (3) by adding at the end the following:
        ``(6) carry out the responsibilities of the Office of Advocacy 
    under chapter 6 of title 5, United States Code.''.
    (b) Budgetary Line Item and Authorization of Appropriations.--Title 
II of Public Law 94-305 (15 U.S.C. 634a et seq.) is amended by striking 
section 207 and inserting the following:
    ``SEC. 207. BUDGETARY LINE ITEM AND AUTHORIZATION OF 
      APPROPRIATIONS.
    ``(a) Appropriation Requests.--Each budget of the United States 
Government submitted by the President under section 1105 of title 31, 
United States Code, shall include a separate statement of the amount of 
appropriations requested for the Office of Advocacy of the Small 
Business Administration, which shall be designated in a separate 
account in the General Fund of the Treasury.
    ``(b) Administrative Operations.--The Administrator of the Small 
Business Administration shall provide the Office of Advocacy with 
appropriate and adequate office space at central and field office 
locations, together with such equipment, operating budget, and 
communications facilities and services as may be necessary, and shall 
provide necessary maintenance services for such offices and the 
equipment and facilities located in such offices.
    ``(c) Authorization of Appropriations.--There are authorized to be 
appropriated such sums as are necessary to carry out this title. Any 
amount appropriated under this subsection shall remain available, 
without fiscal year limitation, until expended.''.

                 Subtitle G--Appropriations Provisions

SEC. 1701. SALARIES AND EXPENSES.
    (a) Appropriation.--There is appropriated, out of any money in the 
Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2010, $150,000,000, to remain available until September 
30, 2012, for an additional amount for the appropriations account 
appropriated under the heading ``salaries and expenses'' under the 
heading ``Small Business Administration'', of which--
        (1) $50,000,000 is for grants to small business development 
    centers authorized under section 1402;
        (2) $1,000,000 is for the costs of administering grants 
    authorized under section 1402;
        (3) $30,000,000 is for grants to States for fiscal year 2011 to 
    carry out export programs that assist small business concerns 
    authorized under section 1207;
        (4) $30,000,000 is for grants to States for fiscal year 2012 to 
    carry out export programs that assist small business concerns 
    authorized under section 1207;
        (5) $2,500,000 is for the costs of administering grants 
    authorized under section 1207;
        (6) $5,000,000 is for grants for fiscal year 2011 under the 
    Small Business Teaming Pilot Program under section 1314; and
        (7) $5,000,000 is for grants for fiscal year 2012 under the 
    Small Business Teaming Pilot Program under section 1314.
    (b) Report.--Not later than 60 days after the date of enactment of 
this Act, the Administrator shall submit to the Committee on 
Appropriations of the Senate and the Committee on Appropriations of the 
House of Representatives a detailed expenditure plan for using the 
funds provided under subsection (a).
SEC. 1702. BUSINESS LOANS PROGRAM ACCOUNT.
    (a) In General.--There is appropriated, out of any money in the 
Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2010, for an additional amount for the appropriations 
account appropriated under the heading ``business loans program 
account'' under the heading ``Small Business Administration''--
        (1) $8,000,000, to remain available until September 30, 2012, 
    for fiscal year 2011 for the cost of direct loans authorized under 
    section 7(l) of the Small Business Act, as added by section 1131 of 
    this title, including the cost of modifying the loans;
        (2) $8,000,000, to remain available until September 30, 2012, 
    for fiscal year 2012 for the cost of direct loans authorized under 
    section 7(l) of the Small Business Act, as added by section 1131 of 
    this title, including the cost of modifying the loans;
        (3) $6,500,000, to remain available until September 30, 2012, 
    for administrative expenses to carry out the direct loan program 
    authorized under section 7(l) of the Small Business Act, as added 
    by section 1131 of this title, which may be transferred to and 
    merged with the appropriations account appropriated under the 
    heading ``salaries and expenses'' under the heading ``Small 
    Business Administration''; and
        (4) $15,000,000, to remain available until September 30, 2011, 
    for the cost of guaranteed loans as authorized under section 7(a) 
    of the Small Business Act, including the cost of modifying the 
    loans.
    (b) Definition.--In this section, the term ``cost'' has the meaning 
given that term in section 502 of the Congressional Budget Act of 1974.
SEC. 1703. COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM 
ACCOUNT.
    There is appropriated, out of any money in the Treasury not 
otherwise appropriated, for the fiscal year ending September 30, 2010, 
for an additional amount for the appropriations account appropriated 
under the heading ``community development financial institutions fund 
program account'' under the heading ``DEPARTMENT OF THE TREASURY'', 
$13,500,000, to remain available until September 30, 2012, for the 
costs of administering guarantees for bonds and notes as authorized 
under section 114A of the Riegle Community Development and Regulatory 
Improvement Act of 1994, as added by section 1134 of this Act.
SEC. 1704. SMALL BUSINESS LOAN GUARANTEE ENHANCEMENT EXTENSIONS.
    (a) Extension of Programs.--
        (1) In general.--There is appropriated, out of any funds in the 
    Treasury not otherwise appropriated, for an additional amount for 
    ``Small Business Administration--Business Loans Program Account'', 
    $505,000,000, to remain available through December 31, 2010, for 
    the cost of--
            (A) fee reductions and eliminations under section 501 of 
        division A of the American Recovery and Reinvestment Act of 
        2009 (Public Law 111-5; 123 Stat. 151), as amended by this Act; 
        and
            (B) loan guarantees under section 502 of division A of the 
        American Recovery and Reinvestment Act of 2009 (Public Law 111-
        5; 123 Stat. 152), as amended by this Act.
        (2) Cost.--For purposes of this subsection, the term ``cost'' 
    has the same meaning as in section 502 of the Congressional Budget 
    Act of 1974 (2 U.S.C. 661a).
    (b) Administrative Expenses.--There is appropriated for an 
additional amount, out of any funds in the Treasury not otherwise 
appropriated, for administrative expenses to carry out sections 501 and 
502 of division A of the American Recovery and Reinvestment Act of 2009 
(Public Law 111-5), $5,000,000, to remain available until expended, 
which may be transferred and merged with the appropriation for ``Small 
Business Administration--Salaries and Expenses''.

                        TITLE II--TAX PROVISIONS

SEC. 2001. SHORT TITLE.
    This title may be cited as the ``Creating Small Business Jobs Act 
of 2010''.

                   Subtitle A--Small Business Relief

                  PART I--PROVIDING ACCESS TO CAPITAL

SEC. 2011. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL 
BUSINESS STOCK.
    (a) In General.--Subsection (a) of section 1202 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
        ``(4) 100 percent exclusion for stock acquired during certain 
    periods in 2010.--In the case of qualified small business stock 
    acquired after the date of the enactment of the Creating Small 
    Business Jobs Act of 2010 and before January 1, 2011--
            ``(A) paragraph (1) shall be applied by substituting `100 
        percent' for `50 percent',
            ``(B) paragraph (2) shall not apply, and
            ``(C) paragraph (7) of section 57(a) shall not apply.''.
    (b) Conforming Amendment.--Paragraph (3) of section 1202(a) of the 
Internal Revenue Code of 1986 is amended--
        (1) by inserting ``certain periods in'' before ``2010'' in the 
    heading, and
        (2) by striking ``before January 1, 2011'' and inserting ``on 
    or before the date of the enactment of the Creating Small Business 
    Jobs Act of 2010''.
    (c) Effective Date.--The amendments made by this section shall 
apply to stock acquired after the date of the enactment of this Act.
SEC. 2012. GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES FOR 
2010 CARRIED BACK 5 YEARS.
    (a) In General.--Section 39(a) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
        ``(4) 5-year carryback for eligible small business credits.--
            ``(A) In general.--Notwithstanding subsection (d), in the 
        case of eligible small business credits determined in the first 
        taxable year of the taxpayer beginning in 2010--
                ``(i) paragraph (1) shall be applied by substituting 
            `each of the 5 taxable years' for `the taxable year' in 
            subparagraph (A) thereof, and
                ``(ii) paragraph (2) shall be applied--

                    ``(I) by substituting `25 taxable years' for `21 
                taxable years' in subparagraph (A) thereof, and
                    ``(II) by substituting `24 taxable years' for `20 
                taxable years' in subparagraph (B) thereof.

            ``(B) Eligible small business credits.--For purposes of 
        this subsection, the term `eligible small business credits' has 
        the meaning given such term by section 38(c)(5)(B).''.
    (b) Conforming Amendment.--Section 39(a)(3)(A) of the Internal 
Revenue Code of 1986 is amended by inserting ``or the eligible small 
business credits'' after ``credit)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to credits determined in taxable years beginning after December 
31, 2009.
SEC. 2013. GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES IN 
2010 NOT SUBJECT TO ALTERNATIVE MINIMUM TAX.
    (a) In General.--Section 38(c) of the Internal Revenue Code of 1986 
is amended by redesignating paragraph (5) as paragraph (6) and by 
inserting after paragraph (4) the following new paragraph:
        ``(5) Special rules for eligible small business credits in 
    2010.--
            ``(A) In general.--In the case of eligible small business 
        credits determined in taxable years beginning in 2010--
                ``(i) this section and section 39 shall be applied 
            separately with respect to such credits, and
                ``(ii) in applying paragraph (1) to such credits--

                    ``(I) the tentative minimum tax shall be treated as 
                being zero, and
                    ``(II) the limitation under paragraph (1) (as 
                modified by subclause (I)) shall be reduced by the 
                credit allowed under subsection (a) for the taxable 
                year (other than the eligible small business credits).

            ``(B) Eligible small business credits.--For purposes of 
        this subsection, the term `eligible small business credits' 
        means the sum of the credits listed in subsection (b) which are 
        determined for the taxable year with respect to an eligible 
        small business. Such credits shall not be taken into account 
        under paragraph (2), (3), or (4).
            ``(C) Eligible small business.--For purposes of this 
        subsection, the term `eligible small business' means, with 
        respect to any taxable year--
                ``(i) a corporation the stock of which is not publicly 
            traded,
                ``(ii) a partnership, or
                ``(iii) a sole proprietorship,
        if the average annual gross receipts of such corporation, 
        partnership, or sole proprietorship for the 3-taxable-year 
        period preceding such taxable year does not exceed $50,000,000. 
        For purposes of applying the test under the preceding sentence, 
        rules similar to the rules of paragraphs (2) and (3) of section 
        448(c) shall apply.
            ``(D) Treatment of partners and s corporation 
        shareholders.--Credits determined with respect to a partnership 
        or S corporation shall not be treated as eligible small 
        business credits by any partner or shareholder unless such 
        partner or shareholder meets the gross receipts test under 
        subparagraph (C) for the taxable year in which such credits are 
        treated as current year business credits.''.
    (b) Technical Amendment.--Section 55(e)(5) of the Internal Revenue 
Code of 1986 is amended by striking ``38(c)(3)(B)'' and inserting 
``38(c)(6)(B)''.
    (c) Conforming Amendments.--
        (1) Subclause (II) of section 38(c)(2)(A)(ii) of the Internal 
    Revenue Code of 1986 is amended by inserting ``the eligible small 
    business credits,'' after ``the New York Liberty Zone business 
    employee credit,''.
        (2) Subclause (II) of section 38(c)(3)(A)(ii) of such Code is 
    amended by inserting ``, the eligible small business credits,'' 
    after ``the New York Liberty Zone business employee credit''.
        (3) Subclause (II) of section 38(c)(4)(A)(ii) of such Code is 
    amended by inserting ``the eligible small business credits and'' 
    before ``the specified credits''.
    (d) Effective Date.--The amendments made by subsection (a) shall 
apply to credits determined in taxable years beginning after December 
31, 2009, and to carrybacks of such credits.
SEC. 2014. TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR BUILT-IN GAINS 
TAX.
    (a) In General.--Subparagraph (B) of section 1374(d)(7) of the 
Internal Revenue Code of 1986 is amended to read as follows:
            ``(B) Special rules for 2009, 2010, and 2011.--No tax shall 
        be imposed on the net recognized built-in gain of an S 
        corporation--
                ``(i) in the case of any taxable year beginning in 2009 
            or 2010, if the 7th taxable year in the recognition period 
            preceded such taxable year, or
                ``(ii) in the case of any taxable year beginning in 
            2011, if the 5th year in the recognition period preceded 
            such taxable year.
        The preceding sentence shall be applied separately with respect 
        to any asset to which paragraph (8) applies.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2010.

                    PART II--ENCOURAGING INVESTMENT

SEC. 2021. INCREASED EXPENSING LIMITATIONS FOR 2010 AND 2011; CERTAIN 
REAL PROPERTY TREATED AS SECTION 179 PROPERTY.
    (a) Increased Limitations.--Subsection (b) of section 179 of the 
Internal Revenue Code of 1986 is amended--
        (1) by striking ``shall not exceed'' and all that follows in 
    paragraph (1) and inserting ``shall not exceed--
            ``(A) $250,000 in the case of taxable years beginning after 
        2007 and before 2010,
            ``(B) $500,000 in the case of taxable years beginning in 
        2010 or 2011, and
            ``(C) $25,000 in the case of taxable years beginning after 
        2011.'', and
        (2) by striking ``exceeds'' and all that follows in paragraph 
    (2) and inserting ``exceeds--
            ``(A) $800,000 in the case of taxable years beginning after 
        2007 and before 2010,
            ``(B) $2,000,000 in the case of taxable years beginning in 
        2010 or 2011, and
            ``(C) $200,000 in the case of taxable years beginning after 
        2011.''.
    (b) Inclusion of Certain Real Property.--Section 179 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subsection:
    ``(f) Special Rules for Qualified Real Property.--
        ``(1) In general.--If a taxpayer elects the application of this 
    subsection for any taxable year beginning in 2010 or 2011, the term 
    `section 179 property' shall include any qualified real property 
    which is--
            ``(A) of a character subject to an allowance for 
        depreciation,
            ``(B) acquired by purchase for use in the active conduct of 
        a trade or business, and
            ``(C) not described in the last sentence of subsection 
        (d)(1).
        ``(2) Qualified real property.--For purposes of this 
    subsection, the term `qualified real property' means--
            ``(A) qualified leasehold improvement property described in 
        section 168(e)(6),
            ``(B) qualified restaurant property described in section 
        168(e)(7) (without regard to the dates specified in 
        subparagraph (A)(i) thereof), and
            ``(C) qualified retail improvement property described in 
        section 168(e)(8) (without regard to subparagraph (E) thereof).
        ``(3) Limitation.--For purposes of applying the limitation 
    under subsection (b)(1)(B), not more than $250,000 of the aggregate 
    cost which is taken into account under subsection (a) for any 
    taxable year may be attributable to qualified real property.
        ``(4) Carryover limitation.--
            ``(A) In general.--Notwithstanding subsection (b)(3)(B), no 
        amount attributable to qualified real property may be carried 
        over to a taxable year beginning after 2011.
            ``(B) Treatment of disallowed amounts.--Except as provided 
        in subparagraph (C), to the extent that any amount is not 
        allowed to be carried over to a taxable year beginning after 
        2011 by reason of subparagraph (A), this title shall be applied 
        as if no election under this section had been made with respect 
        to such amount.
            ``(C) Amounts carried over from 2010.--If subparagraph (B) 
        applies to any amount (or portion of an amount) which is 
        carried over from a taxable year other than the taxpayer's last 
        taxable year beginning in 2011, such amount (or portion of an 
        amount) shall be treated for purposes of this title as 
        attributable to property placed in service on the first day of 
        the taxpayer's last taxable year beginning in 2011.
            ``(D) Allocation of amounts.--For purposes of applying this 
        paragraph and subsection (b)(3)(B) to any taxable year, the 
        amount which is disallowed under subsection (b)(3)(A) for such 
        taxable year which is attributed to qualified real property 
        shall be the amount which bears the same ratio to the total 
        amount so disallowed as--
                ``(i) the aggregate amount attributable to qualified 
            real property placed in service during such taxable year, 
            increased by the portion of any amount carried over to such 
            taxable year from a prior taxable year which is 
            attributable to such property, bears to
                ``(ii) the total amount of section 179 property placed 
            in service during such taxable year, increased by the 
            aggregate amount carried over to such taxable year from any 
            prior taxable year.
        For purposes of the preceding sentence, only section 179 
        property with respect to which an election was made under 
        subsection (c)(1) (determined without regard to subparagraph 
        (B) of this paragraph) shall be taken into account.''.
    (c) Revocability of Election.--Paragraph (2) of section 179(c) of 
the Internal Revenue Code of 1986 is amended by striking ``2011'' and 
inserting ``2012''.
    (d) Computer Software Treated as 179 Property.--Clause (ii) of 
section 179(d)(1)(A) is amended by striking ``2011'' and inserting 
``2012''.
    (e) Effective Dates.--
        (1) In general.--Except as provided in paragraph (2), the 
    amendments made by this section shall apply to property placed in 
    service after December 31, 2009, in taxable years beginning after 
    such date.
        (2) Extensions.--The amendments made by subsections (c) and (d) 
    shall apply to taxable years beginning after December 31, 2010.
SEC. 2022. ADDITIONAL FIRST-YEAR DEPRECIATION FOR 50 PERCENT OF THE 
BASIS OF CERTAIN QUALIFIED PROPERTY.
    (a) In General.--Paragraph (2) of section 168(k) of the Internal 
Revenue Code of 1986 is amended--
        (1) by striking ``January 1, 2011'' in subparagraph (A)(iv) and 
    inserting ``January 1, 2012'', and
        (2) by striking ``January 1, 2010'' each place it appears and 
    inserting ``January 1, 2011''.
    (b) Conforming Amendments.--
        (1) The heading for subsection (k) of section 168 of the 
    Internal Revenue Code of 1986 is amended by striking ``January 1, 
    2010'' and inserting ``January 1, 2011''.
        (2) The heading for clause (ii) of section 168(k)(2)(B) of such 
    Code is amended by striking ``Pre-january 1, 2010'' and inserting 
    ``Pre-january 1, 2011''.
        (3) Subparagraph (D) of section 168(k)(4) of such Code is 
    amended by striking ``and'' at the end of clause (ii), by striking 
    the period at the end of clause (iii) and inserting a comma, and by 
    adding at the end the following new clauses:
                ``(iv) `January 1, 2011' shall be substituted for 
            `January 1, 2012' in subparagraph (A)(iv) thereof, and
                ``(v) `January 1, 2010' shall be substituted for 
            `January 1, 2011' each place it appears in subparagraph (A) 
            thereof.''.
        (4) Subparagraph (B) of section 168(l)(5) of such Code is 
    amended by striking ``January 1, 2010'' and inserting ``January 1, 
    2011''.
        (5) Subparagraph (C) of section 168(n)(2) of such Code is 
    amended by striking ``January 1, 2010'' and inserting ``January 1, 
    2011''.
        (6) Subparagraph (D) of section 1400L(b)(2) of such Code is 
    amended by striking ``January 1, 2010'' and inserting ``January 1, 
    2011''.
        (7) Subparagraph (B) of section 1400N(d)(3) of such Code is 
    amended by striking ``January 1, 2010'' and inserting ``January 1, 
    2011''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2009, in taxable 
years ending after such date.
SEC. 2023. SPECIAL RULE FOR LONG-TERM CONTRACT ACCOUNTING.
    (a) In General.--Section 460(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
        ``(6) Special rule for allocation of bonus depreciation with 
    respect to certain property.--
            ``(A) In general.--Solely for purposes of determining the 
        percentage of completion under subsection (b)(1)(A), the cost 
        of qualified property shall be taken into account as a cost 
        allocated to the contract as if subsection (k) of section 168 
        had not been enacted.
            ``(B) Qualified property.--For purposes of this paragraph, 
        the term `qualified property' means property described in 
        section 168(k)(2) which--
                ``(i) has a recovery period of 7 years or less, and
                ``(ii) is placed in service after December 31, 2009, 
            and before January 1, 2011 (January 1, 2012, in the case of 
            property described in section 168(k)(2)(B)).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2009.

                  PART III--PROMOTING ENTREPRENEURSHIP

SEC. 2031. INCREASE IN AMOUNT ALLOWED AS DEDUCTION FOR START-UP 
EXPENDITURES IN 2010.
    (a) Start-up Expenditures.--Subsection (b) of section 195 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
        ``(3) Special rule for taxable years beginning in 2010.--In the 
    case of a taxable year beginning in 2010, paragraph (1)(A)(ii) 
    shall be applied--
            ``(A) by substituting `$10,000' for `$5,000', and
            ``(B) by substituting `$60,000' for `$50,000'.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid or incurred in taxable years beginning after December 
31, 2009.
SEC. 2032. AUTHORIZATION OF APPROPRIATIONS FOR THE UNITED STATES TRADE 
REPRESENTATIVE TO DEVELOP MARKET ACCESS OPPORTUNITIES FOR UNITED STATES 
SMALL- AND MEDIUM-SIZED BUSINESSES AND TO ENFORCE TRADE AGREEMENTS.
    (a) In General.--There are authorized to be appropriated to the 
Office of the United States Trade Representative $5,230,000, to remain 
available until expended, for--
        (1) analyzing and developing opportunities for businesses in 
    the United States to access the markets of foreign countries; and
        (2) enforcing trade agreements to which the United States is a 
    party.
    (b) Requirements.--In obligating and expending the funds authorized 
to be appropriated under subsection (a), the United States Trade 
Representative shall--
        (1) give preference to those initiatives that the United States 
    Trade Representative determines will create or sustain the greatest 
    number of jobs in the United States or result in the greatest 
    benefit to the economy of the United States; and
        (2) consider the needs of small- and medium-sized businesses in 
    the United States with respect to--
            (A) accessing the markets of foreign countries; and
            (B) the enforcement of trade agreements to which the United 
        States is a party.

               PART IV--PROMOTING SMALL BUSINESS FAIRNESS

SEC. 2041. LIMITATION ON PENALTY FOR FAILURE TO DISCLOSE REPORTABLE 
TRANSACTIONS BASED ON RESULTING TAX BENEFITS.
    (a) In General.--Subsection (b) of section 6707A of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(b) Amount of Penalty.--
        ``(1) In general.--Except as otherwise provided in this 
    subsection, the amount of the penalty under subsection (a) with 
    respect to any reportable transaction shall be 75 percent of the 
    decrease in tax shown on the return as a result of such transaction 
    (or which would have resulted from such transaction if such 
    transaction were respected for Federal tax purposes).
        ``(2) Maximum penalty.--The amount of the penalty under 
    subsection (a) with respect to any reportable transaction shall not 
    exceed--
            ``(A) in the case of a listed transaction, $200,000 
        ($100,000 in the case of a natural person), or
            ``(B) in the case of any other reportable transaction, 
        $50,000 ($10,000 in the case of a natural person).
        ``(3) Minimum penalty.--The amount of the penalty under 
    subsection (a) with respect to any transaction shall not be less 
    than $10,000 ($5,000 in the case of a natural person).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to penalties assessed after December 31, 2006.
SEC. 2042. DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-
EMPLOYMENT TAXES IN 2010.
    (a) In General.--Paragraph (4) of section 162(l) of the Internal 
Revenue Code of 1986 is amended by inserting ``for taxable years 
beginning before January 1, 2010, or after December 31, 2010'' before 
the period.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
SEC. 2043. REMOVAL OF CELLULAR TELEPHONES AND SIMILAR 
TELECOMMUNICATIONS EQUIPMENT FROM LISTED PROPERTY.
    (a) In General.--Subparagraph (A) of section 280F(d)(4) of the 
Internal Revenue Code of 1986 (defining listed property) is amended by 
adding ```and''' at the end of clause (iv), by striking clause (v), and 
by redesignating clause (vi) as clause (v).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2009.

                     Subtitle B--Revenue Provisions

                      PART I--REDUCING THE TAX GAP

SEC. 2101. INFORMATION REPORTING FOR RENTAL PROPERTY EXPENSE PAYMENTS.
    (a) In General.--Section 6041 of the Internal Revenue Code of 1986, 
as amended by section 9006 of the Patient Protection and Affordable 
Care Act, is amended by redesignating subsections (h) and (i) as 
subsections (i) and (j), respectively, and by inserting after 
subsection (g) the following new subsection:
    ``(h) Treatment of Rental Property Expense Payments.--
        ``(1) In general.--Solely for purposes of subsection (a) and 
    except as provided in paragraph (2), a person receiving rental 
    income from real estate shall be considered to be engaged in a 
    trade or business of renting property.
        ``(2) Exceptions.--Paragraph (1) shall not apply to--
            ``(A) any individual, including any individual who is an 
        active member of the uniformed services or an employee of the 
        intelligence community (as defined in section 
        121(d)(9)(C)(iv)), if substantially all rental income is 
        derived from renting the principal residence (within the 
        meaning of section 121) of such individual on a temporary 
        basis,
            ``(B) any individual who receives rental income of not more 
        than the minimal amount, as determined under regulations 
        prescribed by the Secretary, and
            ``(C) any other individual for whom the requirements of 
        this section would cause hardship, as determined under 
        regulations prescribed by the Secretary.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to payments made after December 31, 2010.
SEC. 2102. INCREASE IN INFORMATION RETURN PENALTIES.
    (a) Failure To File Correct Information Returns.--
        (1) In general.--Subsections (a)(1), (b)(1)(A), and (b)(2)(A) 
    of section 6721 of the Internal Revenue Code of 1986 are each 
    amended by striking ``$50'' and inserting ``$100''.
        (2) Aggregate annual limitation.--Subsections (a)(1), 
    (d)(1)(A), and (e)(3)(A) of section 6721 of such Code are each 
    amended by striking ``$250,000'' and inserting ``$1,500,000''.
    (b) Reduction Where Correction Within 30 Days.--
        (1) In general.--Subparagraph (A) of section 6721(b)(1) of the 
    Internal Revenue Code of 1986 is amended by striking ``$15'' and 
    inserting ``$30''.
        (2) Aggregate annual limitation.--Subsections (b)(1)(B) and 
    (d)(1)(B) of section 6721 of such Code are each amended by striking 
    ``$75,000'' and inserting ``$250,000''.
    (c) Reduction Where Correction on or Before August 1.--
        (1) In general.--Subparagraph (A) of section 6721(b)(2) of the 
    Internal Revenue Code of 1986 is amended by striking ``$30'' and 
    inserting ``$60''.
        (2) Aggregate annual limitation.--Subsections (b)(2)(B) and 
    (d)(1)(C) of section 6721 of such Code are each amended by striking 
    ``$150,000'' and inserting ``$500,000''.
    (d) Aggregate Annual Limitations for Persons With Gross Receipts of 
Not More Than $5,000,000.--
        (1) In general.--Paragraph (1) of section 6721(d) of the 
    Internal Revenue Code of 1986 is amended--
            (A) by striking ``$100,000'' in subparagraph (A) and 
        inserting ``$500,000'',
            (B) by striking ``$25,000'' in subparagraph (B) and 
        inserting ``$75,000'', and
            (C) by striking ``$50,000'' in subparagraph (C) and 
        inserting ``$200,000''.
        (2) Technical amendment.--Paragraph (1) of section 6721(d) of 
    such Code is amended by striking ``such taxable year'' and 
    inserting ``such calendar year''.
    (e) Penalty in Case of Intentional Disregard.--Paragraph (2) of 
section 6721(e) of the Internal Revenue Code of 1986 is amended by 
striking ``$100'' and inserting ``$250''.
    (f) Adjustment for Inflation.--Section 6721 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new 
subsection:
    ``(f) Adjustment for Inflation.--
        ``(1) In general.--For each fifth calendar year beginning after 
    2012, each of the dollar amounts under subsections (a), (b), (d) 
    (other than paragraph (2)(A) thereof), and (e) shall be increased 
    by such dollar amount multiplied by the cost-of-living adjustment 
    determined under section 1(f)(3) determined by substituting 
    `calendar year 2011' for `calendar year 1992' in subparagraph (B) 
    thereof.
        ``(2) Rounding.--If any amount adjusted under paragraph (1)--
            ``(A) is not less than $75,000 and is not a multiple of 
        $500, such amount shall be rounded to the next lowest multiple 
        of $500, and
            ``(B) is not described in subparagraph (A) and is not a 
        multiple of $10, such amount shall be rounded to the next 
        lowest multiple of $10.''.
    (g) Failure To Furnish Correct Payee Statements.--Section 6722 of 
the Internal Revenue Code of 1986 is amended to read as follows:
``SEC. 6722. FAILURE TO FURNISH CORRECT PAYEE STATEMENTS.
    ``(a) Imposition of Penalty.--
        ``(1) General rule.--In the case of each failure described in 
    paragraph (2) by any person with respect to a payee statement, such 
    person shall pay a penalty of $100 for each statement with respect 
    to which such a failure occurs, but the total amount imposed on 
    such person for all such failures during any calendar year shall 
    not exceed $1,500,000.
        ``(2) Failures subject to penalty.--For purposes of paragraph 
    (1), the failures described in this paragraph are--
            ``(A) any failure to furnish a payee statement on or before 
        the date prescribed therefor to the person to whom such 
        statement is required to be furnished, and
            ``(B) any failure to include all of the information 
        required to be shown on a payee statement or the inclusion of 
        incorrect information.
    ``(b) Reduction Where Correction in Specified Period.--
        ``(1) Correction within 30 days.--If any failure described in 
    subsection (a)(2) is corrected on or before the day 30 days after 
    the required filing date--
            ``(A) the penalty imposed by subsection (a) shall be $30 in 
        lieu of $100, and
            ``(B) the total amount imposed on the person for all such 
        failures during any calendar year which are so corrected shall 
        not exceed $250,000.
        ``(2) Failures corrected on or before august 1.--If any failure 
    described in subsection (a)(2) is corrected after the 30th day 
    referred to in paragraph (1) but on or before August 1 of the 
    calendar year in which the required filing date occurs--
            ``(A) the penalty imposed by subsection (a) shall be $60 in 
        lieu of $100, and
            ``(B) the total amount imposed on the person for all such 
        failures during the calendar year which are so corrected shall 
        not exceed $500,000.
    ``(c) Exception for De Minimis Failures.--
        ``(1) In general.--If--
            ``(A) a payee statement is furnished to the person to whom 
        such statement is required to be furnished,
            ``(B) there is a failure described in subsection (a)(2)(B) 
        (determined after the application of section 6724(a)) with 
        respect to such statement, and
            ``(C) such failure is corrected on or before August 1 of 
        the calendar year in which the required filing date occurs,
    for purposes of this section, such statement shall be treated as 
    having been furnished with all of the correct required information.
        ``(2) Limitation.--The number of payee statements to which 
    paragraph (1) applies for any calendar year shall not exceed the 
    greater of--
            ``(A) 10, or
            ``(B) one-half of 1 percent of the total number of payee 
        statements required to be filed by the person during the 
        calendar year.
    ``(d) Lower Limitations for Persons With Gross Receipts of Not More 
Than $5,000,000.--
        ``(1) In general.--If any person meets the gross receipts test 
    of paragraph (2) with respect to any calendar year, with respect to 
    failures during such calendar year--
            ``(A) subsection (a)(1) shall be applied by substituting 
        `$500,000' for `$1,500,000',
            ``(B) subsection (b)(1)(B) shall be applied by substituting 
        `$75,000' for `$250,000', and
            ``(C) subsection (b)(2)(B) shall be applied by substituting 
        `$200,000' for `$500,000'.
        ``(2) Gross receipts test.--A person meets the gross receipts 
    test of this paragraph if such person meets the gross receipts test 
    of section 6721(d)(2).
    ``(e) Penalty in Case of Intentional Disregard.--If 1 or more 
failures to which subsection (a) applies are due to intentional 
disregard of the requirement to furnish a payee statement (or the 
correct information reporting requirement), then, with respect to each 
such failure--
        ``(1) subsections (b), (c), and (d) shall not apply,
        ``(2) the penalty imposed under subsection (a)(1) shall be 
    $250, or, if greater--
            ``(A) in the case of a payee statement other than a 
        statement required under section 6045(b), 6041A(e) (in respect 
        of a return required under section 6041A(b)), 6050H(d), 
        6050J(e), 6050K(b), or 6050L(c), 10 percent of the aggregate 
        amount of the items required to be reported correctly, or
            ``(B) in the case of a payee statement required under 
        section 6045(b), 6050K(b), or 6050L(c), 5 percent of the 
        aggregate amount of the items required to be reported 
        correctly, and
        ``(3) in the case of any penalty determined under paragraph 
    (2)--
            ``(A) the $1,500,000 limitation under subsection (a) shall 
        not apply, and
            ``(B) such penalty shall not be taken into account in 
        applying such limitation to penalties not determined under 
        paragraph (2).
    ``(f) Adjustment for Inflation.--
        ``(1) In general.--For each fifth calendar year beginning after 
    2012, each of the dollar amounts under subsections (a), (b), 
    (d)(1), and (e) shall be increased by such dollar amount multiplied 
    by the cost-of-living adjustment determined under section 1(f)(3) 
    determined by substituting `calendar year 2011' for `calendar year 
    1992' in subparagraph (B) thereof.
        ``(2) Rounding.--If any amount adjusted under paragraph (1)--
            ``(A) is not less than $75,000 and is not a multiple of 
        $500, such amount shall be rounded to the next lowest multiple 
        of $500, and
            ``(B) is not described in subparagraph (A) and is not a 
        multiple of $10, such amount shall be rounded to the next 
        lowest multiple of $10.''.
    (h) Effective Date.--The amendments made by this section shall 
apply with respect to information returns required to be filed on or 
after January 1, 2011.
SEC. 2103. REPORT ON TAX SHELTER PENALTIES AND CERTAIN OTHER 
ENFORCEMENT ACTIONS.
    (a) In General.--The Commissioner of Internal Revenue, in 
consultation with the Secretary of the Treasury, shall submit to the 
Committee on Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate an annual report on the penalties 
assessed by the Internal Revenue Service during the preceding year 
under each of the following provisions of the Internal Revenue Code of 
1986:
        (1) Section 6662A (relating to accuracy-related penalty on 
    understatements with respect to reportable transactions).
        (2) Section 6700(a) (relating to promoting abusive tax 
    shelters).
        (3) Section 6707 (relating to failure to furnish information 
    regarding reportable transactions).
        (4) Section 6707A (relating to failure to include reportable 
    transaction information with return).
        (5) Section 6708 (relating to failure to maintain lists of 
    advisees with respect to reportable transactions).
    (b) Additional Information.--The report required under subsection 
(a) shall also include information on the following with respect to 
each year:
        (1) Any action taken under section 330(b) of title 31, United 
    States Code, with respect to any reportable transaction (as defined 
    in section 6707A(c) of the Internal Revenue Code of 1986).
        (2) Any extension of the time for assessment of tax enforced, 
    or assessment of any amount under such an extension, under 
    paragraph (10) of section 6501(c) of the Internal Revenue Code of 
    1986.
    (c) Date of Report.--The first report required under subsection (a) 
shall be submitted not later than December 31, 2010.
SEC. 2104. APPLICATION OF CONTINUOUS LEVY TO TAX LIABILITIES OF CERTAIN 
FEDERAL CONTRACTORS.
    (a) In General.--Subsection (f) of section 6330 of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
paragraph (2), by inserting ``or'' at the end of paragraph (3), and by 
inserting after paragraph (3) the following new paragraph:
        ``(4) the Secretary has served a Federal contractor levy,''.
    (b) Federal Contractor Levy.--Subsection (h) of section 6330 of the 
Internal Revenue Code of 1986 is amended--
        (1) by striking all that precedes ``any levy in connection with 
    the collection'' and inserting the following:
    ``(h) Definitions Related to Exceptions.--For purposes of 
subsection (f)--
        ``(1) Disqualified employment tax levy.--A disqualified 
    employment tax levy is''; and
        (2) by adding at the end the following new paragraph:
        ``(2) Federal contractor levy.--A Federal contractor levy is 
    any levy if the person whose property is subject to the levy (or 
    any predecessor thereof) is a Federal contractor.''.
    (c) Conforming Amendment.--The heading of subsection (f) of section 
6330 of the Internal Revenue Code of 1986 is amended by striking 
``Jeopardy and State Refund Collection'' and inserting ``Exceptions''.
    (d) Effective Date.--The amendments made by this section shall 
apply to levies issued after the date of the enactment of this Act.

               PART II--PROMOTING RETIREMENT PREPARATION

SEC. 2111. PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS ALLOWED TO 
TREAT ELECTIVE DEFERRALS AS ROTH CONTRIBUTIONS.
    (a) In General.--Section 402A(e)(1) of the Internal Revenue Code of 
1986 is amended by striking ``and'' at the end of subparagraph (A), by 
striking the period at the end of subparagraph (B) and inserting ``, 
and'', and by adding at the end the following:
            ``(C) an eligible deferred compensation plan (as defined in 
        section 457(b)) of an eligible employer described in section 
        457(e)(1)(A).''.
    (b) Elective Deferrals.--Section 402A(e)(2) of the Internal Revenue 
Code of 1986 is amended to read as follows:
        ``(2) Elective deferral.--The term `elective deferral' means--
            ``(A) any elective deferral described in subparagraph (A) 
        or (C) of section 402(g)(3), and
            ``(B) any elective deferral of compensation by an 
        individual under an eligible deferred compensation plan (as 
        defined in section 457(b)) of an eligible employer described in 
        section 457(e)(1)(A).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
SEC. 2112. ROLLOVERS FROM ELECTIVE DEFERRAL PLANS TO DESIGNATED ROTH 
ACCOUNTS.
    (a) In General.--Section 402A(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
        ``(4) Taxable rollovers to designated roth accounts.--
            ``(A) In general.--Notwithstanding sections 402(c), 
        403(b)(8), and 457(e)(16), in the case of any distribution to 
        which this paragraph applies--
                ``(i) there shall be included in gross income any 
            amount which would be includible were it not part of a 
            qualified rollover contribution,
                ``(ii) section 72(t) shall not apply, and
                ``(iii) unless the taxpayer elects not to have this 
            clause apply, any amount required to be included in gross 
            income for any taxable year beginning in 2010 by reason of 
            this paragraph shall be so included ratably over the 2-
            taxable-year period beginning with the first taxable year 
            beginning in 2011.
        Any election under clause (iii) for any distributions during a 
        taxable year may not be changed after the due date for such 
        taxable year.
            ``(B) Distributions to which paragraph applies.--In the 
        case of an applicable retirement plan which includes a 
        qualified Roth contribution program, this paragraph shall apply 
        to a distribution from such plan other than from a designated 
        Roth account which is contributed in a qualified rollover 
        contribution (within the meaning of section 408A(e)) to the 
        designated Roth account maintained under such plan for the 
        benefit of the individual to whom the distribution is made.
            ``(C) Coordination with limit.--Any distribution to which 
        this paragraph applies shall not be taken into account for 
        purposes of paragraph (1).
            ``(D) Other rules.--The rules of subparagraphs (D), (E), 
        and (F) of section 408A(d)(3) (as in effect for taxable years 
        beginning after 2009) shall apply for purposes of this 
        paragraph.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions after the date of the enactment of this Act.
SEC. 2113. SPECIAL RULES FOR ANNUITIES RECEIVED FROM ONLY A PORTION OF 
A CONTRACT.
    (a) In General.--Subsection (a) of section 72 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(a) General Rules for Annuities.--
        ``(1) Income inclusion.--Except as otherwise provided in this 
    chapter, gross income includes any amount received as an annuity 
    (whether for a period certain or during one or more lives) under an 
    annuity, endowment, or life insurance contract.
        ``(2) Partial annuitization.--If any amount is received as an 
    annuity for a period of 10 years or more or during one or more 
    lives under any portion of an annuity, endowment, or life insurance 
    contract--
            ``(A) such portion shall be treated as a separate contract 
        for purposes of this section,
            ``(B) for purposes of applying subsections (b), (c), and 
        (e), the investment in the contract shall be allocated pro rata 
        between each portion of the contract from which amounts are 
        received as an annuity and the portion of the contract from 
        which amounts are not received as an annuity, and
            ``(C) a separate annuity starting date under subsection 
        (c)(4) shall be determined with respect to each portion of the 
        contract from which amounts are received as an annuity.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts received in taxable years beginning after December 31, 2010.

                 PART III--CLOSING UNINTENDED LOOPHOLES

SEC. 2121. CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC BIOFUEL PRODUCER 
CREDIT.
    (a) In General.--Clause (iii) of section 40(b)(6)(E) of the 
Internal Revenue Code of 1986, as added by the Health Care and 
Education Reconciliation Act of 2010, is amended--
        (1) by striking ``or'' at the end of subclause (I),
        (2) by striking the period at the end of subclause (II) and 
    inserting ``, or'',
        (3) by adding at the end the following new subclause:

                    ``(III) such fuel has an acid number greater than 
                25.'', and

        (4) by striking ``unprocessed'' in the heading and inserting 
    ``certain''.
    (b) Effective Date.--The amendments made by this section shall 
apply to fuels sold or used on or after January 1, 2010.
SEC. 2122. SOURCE RULES FOR INCOME ON GUARANTEES.
    (a) Amounts Sourced Within the United States.--Subsection (a) of 
section 861 of the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph:
        ``(9) Guarantees.--Amounts received, directly or indirectly, 
    from--
            ``(A) a noncorporate resident or domestic corporation for 
        the provision of a guarantee of any indebtedness of such 
        resident or corporation, or
            ``(B) any foreign person for the provision of a guarantee 
        of any indebtedness of such person, if such amount is connected 
        with income which is effectively connected (or treated as 
        effectively connected) with the conduct of a trade or business 
        in the United States.''.
    (b) Amounts Sourced Without the United States.--Subsection (a) of 
section 862 of the Internal Revenue Code of 1986 is amended by striking 
``and'' at the end of paragraph (7), by striking the period at the end 
of paragraph (8) and inserting ``; and'', and by adding at the end the 
following new paragraph:
        ``(9) amounts received, directly or indirectly, from a foreign 
    person for the provision of a guarantee of indebtedness of such 
    person other than amounts which are derived from sources within the 
    United States as provided in section 861(a)(9).''.
    (c) Conforming Amendment.--Clause (ii) of section 864(c)(4)(B) of 
the Internal Revenue Code of 1986 is amended by striking ``dividends or 
interest'' and inserting ``dividends, interest, or amounts received for 
the provision of guarantees of indebtedness''.
    (d) Effective Date.--The amendments made by this section shall 
apply to guarantees issued after the date of the enactment of this Act.

         PART IV--TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES

SEC. 2131. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
    The percentage under paragraph (2) of section 561 of the Hiring 
Incentives to Restore Employment Act in effect on the date of the 
enactment of this Act is increased by 36 percentage points.

           TITLE III--STATE SMALL BUSINESS CREDIT INITIATIVE

SEC. 3001. SHORT TITLE.
    This title may be cited as the ``State Small Business Credit 
Initiative Act of 2010''.
SEC. 3002. DEFINITIONS.
    In this title, the following definitions shall apply:
        (1) Appropriate committees of congress.--The term ``appropriate 
    committees of Congress'' means--
            (A) the Committee on Small Business and Entrepreneurship, 
        the Committee on Agriculture, Nutrition, and Forestry, the 
        Committee on Banking, Housing, and Urban Affairs, the Committee 
        on Finance, the Committee on the Budget, and the Committee on 
        Appropriations of the Senate; and
            (B) the Committee on Small Business, the Committee on 
        Agriculture, the Committee on Financial Services, the Committee 
        on Ways and Means, the Committee on the Budget, and the 
        Committee on Appropriations of the House of Representatives.
        (2) Appropriate federal banking agency.--The term ``appropriate 
    Federal banking agency''--
            (A) has the same meaning as in section 3(q) of the Federal 
        Deposit Insurance Act (12 U.S.C. 1813(q)); and
            (B) includes the National Credit Union Administration Board 
        in the case of any credit union the deposits of which are 
        insured in accordance with the Federal Credit Union Act.
        (3) Enrolled loan.--The term ``enrolled loan'' means a loan 
    made by a financial institution lender that is enrolled by a 
    participating State in an approved State capital access program in 
    accordance with this title.
        (4) Federal contribution.--The term ``Federal contribution'' 
    means the portion of the contribution made by a participating State 
    to, or for the account of, an approved State program that is made 
    with Federal funds allocated to the State by the Secretary under 
    section 3003.
        (5) Financial institution.--The term ``financial institution'' 
    means any insured depository institution, insured credit union, or 
    community development financial institution, as those terms are 
    each defined in section 103 of the Riegle Community Development and 
    Regulatory Improvement Act of 1994 (12 U.S.C. 4702).
        (6) Participating state.--The term ``participating State'' 
    means any State that has been approved for participation in the 
    Program under section 3004.
        (7) Program.--The term ``Program'' means the State Small 
    Business Credit Initiative established under this title.
        (8) Qualifying loan or swap funding facility.--The term 
    ``qualifying loan or swap funding facility'' means a contractual 
    arrangement between a participating State and a private financial 
    entity under which--
            (A) the participating State delivers funds to the entity as 
        collateral;
            (B) the entity provides funding from the arrangement back 
        to the participating State; and
            (C) the full amount of resulting funding from the 
        arrangement, less any fees and other costs of the arrangement, 
        is contributed to, or for the account of, an approved State 
        program.
        (9) Reserve fund.--The term ``reserve fund'' means a fund, 
    established by a participating State, dedicated to a particular 
    financial institution lender, for the purposes of--
            (A) depositing all required premium charges paid by the 
        financial institution lender and by each borrower receiving a 
        loan under an approved State program from that financial 
        institution lender;
            (B) depositing contributions made by the participating 
        State, including State contributions made with Federal 
        contributions; and
            (C) covering losses on enrolled loans by disbursing 
        accumulated funds.
        (10) State.--The term ``State'' means--
            (A) a State of the United States;
            (B) the District of Columbia, the Commonwealth of Puerto 
        Rico, the Commonwealth of Northern Mariana Islands, Guam, 
        American Samoa, and the United States Virgin Islands;
            (C) when designated by a State of the United States, a 
        political subdivision of that State that the Secretary 
        determines has the capacity to participate in the Program; and
            (D) under the circumstances described in section 3004(d), a 
        municipality of a State of the United States to which the 
        Secretary has given a special permission under section 3004(d).
        (11) State capital access program.--The term ``State capital 
    access program'' means a program of a State that--
            (A) uses public resources to promote private access to 
        credit; and
            (B) meets the eligibility criteria in section 3005(c).
        (12) State other credit support program.--The term ``State 
    other credit support program''--
            (A) means a program of a State that--
                (i) uses public resources to promote private access to 
            credit;
                (ii) is not a State capital access program; and
                (iii) meets the eligibility criteria in section 
            3006(c); and
            (B) includes, collateral support programs, loan 
        participation programs, State-run venture capital fund 
        programs, and credit guarantee programs.
        (13) State program.--The term ``State program'' means a State 
    capital access program or a State other credit support program.
        (14) Secretary.--The term ``Secretary'' means the Secretary of 
    the Treasury.
SEC. 3003. FEDERAL FUNDS ALLOCATED TO STATES.
    (a) Program Established; Purpose.--There is established the State 
Small Business Credit Initiative, to be administered by the Secretary. 
Under the Program, the Secretary shall allocate Federal funds to 
participating States and make the allocated funds available to the 
participating States as provided in this section for the uses described 
in this section.
    (b) Allocation Formula.--
        (1) In general.--Not later than 30 days after the date of 
    enactment of this Act, the Secretary shall allocate Federal funds 
    to participating States so that each State is eligible to receive 
    an amount equal to the average of the respective amounts that the 
    State--
            (A) would receive under the 2009 allocation, as determined 
        under paragraph (2); and
            (B) would receive under the 2010 allocation, as determined 
        under paragraph (3).
        (2) 2009 allocation formula.--
            (A) In general.--The Secretary shall determine the 2009 
        allocation by allocating Federal funds among the States in the 
        proportion that each such State's 2008 State employment decline 
        bears to the aggregate of the 2008 State employment declines 
        for all States.
            (B) Minimum allocation.--The Secretary shall adjust the 
        allocations under subparagraph (A) for each State to the extent 
        necessary to ensure that no State receives less than 0.9 
        percent of the Federal funds.
            (C) 2008 state employment decline defined.--In this 
        paragraph and with respect to a State, the term ``2008 State 
        employment decline'' means the excess (if any) of--
                (i) the number of individuals employed in such State 
            determined for December 2007; over
                (ii) the number of individuals employed in such State 
            determined for December 2008.
        (3) 2010 allocation formula.--
            (A) In general.--The Secretary shall determine the 2010 
        allocation by allocating Federal funds among the States in the 
        proportion that each such State's 2009 unemployment number 
        bears to the aggregate of the 2009 unemployment numbers for all 
        of the States.
            (B) Minimum allocation.--The Secretary shall adjust the 
        allocations under subparagraph (A) for each State to the extent 
        necessary to ensure that no State receives less than 0.9 
        percent of the Federal funds.
            (C) 2009 unemployment number defined.--In this paragraph 
        and with respect to a State, the term ``2009 unemployment 
        number'' means the number of individuals within such State who 
        were determined to be unemployed by the Bureau of Labor 
        Statistics for December 2009.
    (c) Availability of Allocated Amount.--The amount allocated by the 
Secretary to each participating State under subsection (b) shall be 
made available to the State as follows:
        (1) Allocated amount generally to be available to state in one-
    thirds.--
            (A) In general.--The Secretary shall--
                (i) apportion the participating State's allocated 
            amount into thirds;
                (ii) transfer to the participating State the first \1/
            3\ when the Secretary approves the State for participation 
            under section 3004; and
                (iii) transfer to the participating State each 
            successive \1/3\ when the State has certified to the 
            Secretary that it has expended, transferred, or obligated 
            80 percent of the last transferred \1/3\ for Federal 
            contributions to, or for the account of, State programs.
            (B) Authority to withhold pending audit.--The Secretary may 
        withhold the transfer of any successive \1/3\ pending results 
        of a financial audit.
            (C) Inspector general audits.--
                (i) In general.--The Inspector General of the 
            Department of the Treasury shall carry out an audit of the 
            participating State's use of allocated Federal funds 
            transferred to the State.
                (ii) Recoupment of misused transferred funds 
            required.--The allocation agreement between the Secretary 
            and the participating State shall provide that the 
            Secretary shall recoup any allocated Federal funds 
            transferred to the participating State if the results of 
            the an audit include a finding that there was an 
            intentional or reckless misuse of transferred funds by the 
            State.
                (iii) Penalty for misstatement.--Any participating 
            State that is found to have intentionally misstated any 
            report issued to the Secretary under the Program shall be 
            ineligible to receive any additional funds under the 
            Program. Funds that had been allocated or that would 
            otherwise have been allocated to such participating State 
            shall be paid into the general fund of the Treasury for 
            reduction of the public debt.
                (iv) Municipalities.--In this subparagraph, the term 
            ``participating State'' shall include a municipality given 
            special permission to participate in the Program, under 
            section 3004(d).
            (D) Exception.--The Secretary may, in the Secretary's 
        discretion, transfer the full amount of the participating 
        State's allocated amount to the State in a single transfer if 
        the participating State applies to the Secretary for approval 
        to use the full amount of the allocation as collateral for a 
        qualifying loan or swap funding facility.
        (2) Transferred amounts.--Each amount transferred to a 
    participating State under this section shall remain available to 
    the State until used by the State as permitted under paragraph (3).
        (3) Use of transferred funds.--Each participating State may use 
    funds transferred to it under this section only--
            (A) for making Federal contributions to, or for the account 
        of, an approved State program;
            (B) as collateral for a qualifying loan or swap funding 
        facility;
            (C) in the case of the first \1/3\ transferred, for paying 
        administrative costs incurred by the State in implementing an 
        approved State program in an amount not to exceed 5 percent of 
        that first \1/3\; or
            (D) in the case of each successive \1/3\ transferred, for 
        paying administrative costs incurred by the State in 
        implementing an approved State program in an amount not to 
        exceed 3 percent of that successive \1/3\.
        (4) Termination of availability of amounts not transferred 
    within 2 years of participation.--Any portion of a participating 
    State's allocated amount that has not been transferred to the State 
    under this section by the end of the 2-year period beginning on the 
    date that the Secretary approves the State for participation may be 
    deemed by the Secretary to be no longer allocated to the State and 
    no longer available to the State and shall be returned to the 
    General Fund of the Treasury.
        (5) Transferred amounts not assistance.--The amounts 
    transferred to a participating State under this section shall not 
    be considered assistance for purposes of subtitle V of title 31, 
    United States Code.
        (6) Definitions.--In this section--
            (A) the term ``allocated amount'' means the total amount of 
        Federal funds allocated by the Secretary under subsection (b) 
        to the participating State; and
            (B) the term ``\1/3\'' means--
                (i) in the case of the first \1/3\ and second \1/3\, an 
            amount equal to 33 percent of a participating State's 
            allocated amount; and
                (ii) in the case of the last \1/3\, an amount equal to 
            34 percent of a participating State's allocated amount.
SEC. 3004. APPROVING STATES FOR PARTICIPATION.
    (a) Application.--Any State may apply to the Secretary for approval 
to be a participating State under the Program and to be eligible for an 
allocation of Federal funds under the Program.
    (b) General Approval Criteria.--The Secretary shall approve a State 
to be a participating State, if--
        (1) a specific department, agency, or political subdivision of 
    the State has been designated to implement a State program and 
    participate in the Program;
        (2) all legal actions necessary to enable such designated 
    department, agency, or political subdivision to implement a State 
    program and participate in the Program have been accomplished;
        (3) the State has filed an application with the Secretary for 
    approval of a State capital access program under section 3005 or 
    approval as a State other credit support program under section 
    3006, in each case within the time period provided in the 
    respective section; and
        (4) the State and the Secretary have executed an allocation 
    agreement that--
            (A) conforms to the requirements of this title;
            (B) ensures that the State program complies with such 
        national standards as are established by the Secretary under 
        section 3009(a)(2);
            (C) sets forth internal control, compliance, and reporting 
        requirements as established by the Secretary, and such other 
        terms and conditions necessary to carry out the purposes of 
        this title, including an agreement by the State to allow the 
        Secretary to audit State programs;
            (D) requires that the State program be fully positioned, 
        within 90 days of the State's execution of the allocation 
        agreement with the Secretary, to act on providing the kind of 
        credit support that the State program was established to 
        provide; and
            (E) includes an agreement by the State to deliver to the 
        Secretary, and update annually, a schedule describing how the 
        State intends to apportion among its State programs the Federal 
        funds allocated to the State.
    (c) Contractual Arrangements for Implementation of State 
Programs.--A State may be approved to be a participating State, and be 
eligible for an allocation of Federal funds under the Program, if the 
State has contractual arrangements for the implementation and 
administration of its State program with--
        (1) an existing, approved State program administered by another 
    State; or
        (2) an authorized agent of, or entity supervised by, the State, 
    including for-profit and not-for-profit entities.
    (d) Special Permission.--
        (1) Circumstances when a municipality may apply directly.--If a 
    State does not, within 60 days after the date of enactment of this 
    Act, file with the Secretary a notice of its intent to apply for 
    approval by the Secretary of a State program or within 9 months 
    after the date of enactment of this Act, file with the Secretary a 
    complete application for approval of a State program, the Secretary 
    may grant to municipalities of that State a special permission that 
    will allow them to apply directly to the Secretary without the 
    State for approval to be participating municipalities.
        (2) Timing requirements applicable to municipalities applying 
    directly.--To qualify for the special permission, a municipality of 
    a State shall be required, within 12 months after the date of 
    enactment of this Act, to file with the Secretary a complete 
    application for approval by the Secretary of a State program.
        (3) Notices of intent and applications from more than 1 
    municipality.--A municipality of a State may combine with 1 or more 
    other municipalities of that State to file a joint notice of intent 
    to file and a joint application.
        (4) Approval criteria.--The general approval criteria in 
    paragraphs (2) and (4) shall apply.
        (5) Allocation to municipalities.--
            (A) If more than 3.--If more than 3 municipalities, or 
        combination of municipalities as provided in paragraph (3), of 
        a State apply for approval by the Secretary to be participating 
        municipalities under this subsection, and the applications meet 
        the approval criteria in paragraph (4), the Secretary shall 
        allocate Federal funds to the 3 municipalities with the largest 
        populations.
            (B) If 3 or fewer.--If 3 or fewer municipalities, or 
        combination of municipalities as provided in paragraph (3), of 
        a State apply for approval by the Secretary to be participating 
        municipalities under this subsection, and the applications meet 
        the approval criteria in paragraph (4), the Secretary shall 
        allocate Federal funds to each applicant municipality or 
        combination of municipalities.
        (6) Apportionment of allocated amount among participating 
    municipalities.--If the Secretary approves municipalities to be 
    participating municipalities under this subsection, the Secretary 
    shall apportion the full amount of the Federal funds that are 
    allocated to that State to municipalities that are approved under 
    this subsection in amounts proportionate to the population of those 
    municipalities, based on the most recent available decennial 
    census.
        (7) Approving state programs for municipalities.--If the 
    Secretary approves municipalities to be participating 
    municipalities under this subsection, the Secretary shall take into 
    account the additional considerations in section 3006(d) in making 
    the determination under section 3005 or 3006 that the State program 
    or programs to be implemented by the participating municipalities, 
    including a State capital access program, is eligible for Federal 
    contributions to, or for the account of, the State program.
SEC. 3005. APPROVING STATE CAPITAL ACCESS PROGRAMS.
    (a) Application.--A participating State that establishes a new, or 
has an existing, State capital access program that meets the 
eligibility criteria in subsection (c) may apply to Secretary to have 
the State capital access program approved as eligible for Federal 
contributions to the reserve fund.
    (b) Approval.--The Secretary shall approve such State capital 
access program as eligible for Federal contributions to the reserve 
fund if--
        (1) within 60 days after the date of enactment of this Act, the 
    State has filed with the Secretary a notice of intent to apply for 
    approval by the Secretary of a State capital access program;
        (2) within 9 months after the date of enactment of this Act, 
    the State has filed with the Secretary a complete application for 
    approval by the Secretary of a capital access program;
        (3) the State satisfies the requirements of subsections (a) and 
    (b) of section 3004; and
        (4) the State capital access program meets the eligibility 
    criteria in subsection (c).
    (c) Eligibility Criteria for State Capital Access Programs.--For a 
State capital access program to be approved under this section, that 
program shall be required to be a program of the State that--
        (1) provides portfolio insurance for business loans based on a 
    separate loan-loss reserve fund for each financial institution;
        (2) requires insurance premiums to be paid by the financial 
    institution lenders and by the business borrowers to the reserve 
    fund to have their loans enrolled in the reserve fund;
        (3) provides for contributions to be made by the State to the 
    reserve fund in amounts at least equal to the sum of the amount of 
    the insurance premium charges paid by the borrower and the 
    financial institution to the reserve fund for any newly enrolled 
    loan; and
        (4) provides its portfolio insurance solely for loans that meet 
    both the following requirements:
            (A) The borrower has 500 employees or less at the time that 
        the loan is enrolled in the Program.
            (B) The loan amount does not exceed $5,000,000.
    (d) Federal Contributions to Approved State Capital Access 
Programs.--A State capital access program approved under this section 
will be eligible for receiving Federal contributions to the reserve 
fund in an amount equal to the sum of the amount of the insurance 
premium charges paid by the borrowers and by the financial institution 
to the reserve fund for loans that meet the requirements in subsection 
(c)(4). A participating State may use the Federal contribution to make 
its contribution to the reserve fund of an approved State capital 
access program.
    (e) Minimum Program Requirements for State Capital Access 
Programs.--The Secretary shall, by regulation or other guidance, 
prescribe Program requirements that meet the following minimum 
requirements:
        (1) Experience and capacity.--The participating State shall 
    determine for each financial institution that participates in the 
    State capital access program, after consultation with the 
    appropriate Federal banking agency or, in the case of a financial 
    institution that is a nondepository community development financial 
    institution, the Community Development Financial Institution Fund, 
    that the financial institution has sufficient commercial lending 
    experience and financial and managerial capacity to participate in 
    the approved State capital access program. The determination by the 
    State shall not be reviewable by the Secretary.
        (2) Investment authority.--Subject to applicable State law, the 
    participating State may invest, or cause to be invested, funds held 
    in a reserve fund by establishing a deposit account at the 
    financial institution lender in the name of the participating 
    State. In the event that funds in the reserve fund are not 
    deposited in such an account, such funds shall be invested in a 
    form that the participating State determines is safe and liquid.
        (3) Loan terms and conditions to be determined by agreement.--A 
    loan to be filed for enrollment in an approved State capital access 
    program may be made with such interest rate, fees, and other terms 
    and conditions, and the loan may be enrolled in the approved State 
    capital access program and claims may be filed and paid, as agreed 
    upon by the financial institution lender and the borrower, 
    consistent with applicable law.
        (4) Lender capital at-risk.--A loan to be filed for enrollment 
    in the State capital access program shall require the financial 
    institution lender to have a meaningful amount of its own capital 
    resources at risk in the loan.
        (5) Premium charges minimum and maximum amounts.--The insurance 
    premium charges payable to the reserve fund by the borrower and the 
    financial institution lender shall be prescribed by the financial 
    institution lender, within minimum and maximum limits that require 
    that the sum of the insurance premium charges paid in connection 
    with a loan by the borrower and the financial institution lender 
    may not be less than 2 percent nor more than 7 percent of the 
    amount of the loan enrolled in the approved State capital access 
    program.
        (6) State contributions.--In enrolling a loan in an approved 
    State capital access program, the participating State may make a 
    contribution to the reserve fund to supplement Federal 
    contributions made under this Program.
        (7) Loan purpose.--
            (A) Particular loan purpose requirements and 
        prohibitions.--In connection with the filing of a loan for 
        enrollment in an approved State capital access program, the 
        financial institution lender--
                (i) shall obtain an assurance from each borrower that--

                    (I) the proceeds of the loan will be used for a 
                business purpose;
                    (II) the loan will not be used to finance such 
                business activities as the Secretary, by regulation, 
                may proscribe as prohibited loan purposes for 
                enrollment in an approved State capital access program; 
                and
                    (III) the borrower is not--

                        (aa) an executive officer, director, or 
                    principal shareholder of the financial institution 
                    lender;
                        (bb) a member of the immediate family of an 
                    executive officer, director, or principal 
                    shareholder of the financial institution lender; or
                        (cc) a related interest of any such executive 
                    officer, director, principal shareholder, or member 
                    of the immediate family;
                (ii) shall provide assurances to the participating 
            State that the loan has not been made in order to place 
            under the protection of the approved State capital access 
            program prior debt that is not covered under the approved 
            State capital access program and that is or was owed by the 
            borrower to the financial institution lender or to an 
            affiliate of the financial institution lender;
                (iii) shall not allow the enrollment of a loan to a 
            borrower that is a refinancing of a loan previously made to 
            that borrower by the financial institution lender or an 
            affiliate of the financial institution lender; and
                (iv) may include additional restrictions on the 
            eligibility of loans or borrowers that are not inconsistent 
            with the provisions and purposes of this title, including 
            compliance with all applicable Federal and State laws, 
            regulations, ordinances, and Executive orders.
            (B) Definitions.--In this paragraph, the terms ``executive 
        officer'', ``director'', ``principal shareholder'', ``immediate 
        family'', and ``related interest'' refer to the same 
        relationship to a financial institution lender as the 
        relationship described in part 215 of title 12 of the Code of 
        Federal Regulations, or any successor to such part.
        (8) Capital access for small businesses in underserved 
    communities.--At the time that a State applies to the Secretary to 
    have the State capital access program approved as eligible for 
    Federal contributions, the State shall deliver to the Secretary a 
    report stating how the State plans to use the Federal contributions 
    to the reserve fund to provide access to capital for small 
    businesses in low- and moderate-income, minority, and other 
    underserved communities, including women- and minority-owned small 
    businesses.
SEC. 3006. APPROVING COLLATERAL SUPPORT AND OTHER INNOVATIVE CREDIT 
ACCESS AND GUARANTEE INITIATIVES FOR SMALL BUSINESSES AND 
MANUFACTURERS.
    (a) Application.--A participating State that establishes a new, or 
has an existing, credit support program that meets the eligibility 
criteria in subsection (c) may apply to the Secretary to have the State 
other credit support program approved as eligible for Federal 
contributions to, or for the account of, the State program.
    (b) Approval.--The Secretary shall approve such State other credit 
support program as eligible for Federal contributions to, or for the 
account of, the program if--
        (1) the Secretary determines that the State satisfies the 
    requirements of paragraphs (1) through (3) of section 3005(b);
        (2) the Secretary determines that the State other credit 
    support program meets the eligibility criteria in subsection (c);
        (3) the Secretary determines the State other credit support 
    program to be eligible based on the additional considerations in 
    subsection (d); and
        (4) within 9 months after the date of enactment of this Act, 
    the State has filed with Treasury a complete application for 
    Treasury approval.
    (c) Eligibility Criteria for State Other Credit Support Programs.--
For a State other credit support program to be approved under this 
section, that program shall be required to be a program of the State 
that--
        (1) can demonstrate that, at a minimum, $1 of public investment 
    by the State program will cause and result in $1 of new private 
    credit;
        (2) can demonstrate a reasonable expectation that, when 
    considered with all other State programs of the State, such State 
    programs together have the ability to use amounts of new Federal 
    contributions to, or for the account of, all such programs in the 
    State to cause and result in amounts of new small business lending 
    at least 10 times the new Federal contribution amount;
        (3) for those State other credit support programs that provide 
    their credit support through 1 or more financial institution 
    lenders, requires the financial institution lenders to have a 
    meaningful amount of their own capital resources at risk in their 
    small business lending; and
        (4) uses Federal funds allocated under this title to extend 
    credit support that--
            (A) targets an average borrower size of 500 employees or 
        less;
            (B) does not extend credit support to borrowers that have 
        more than 750 employees;
            (C) targets support towards loans with an average principal 
        amount of $5,000,000 or less; and
            (D) does not extend credit support to loans that exceed a 
        principal amount of $20,000,000.
    (d) Additional Considerations.--In making a determination that a 
State other credit support program is eligible for Federal 
contributions to, or for the account of, the State program, the 
Secretary shall take into account the following additional 
considerations:
        (1) The anticipated benefits to the State, its businesses, and 
    its residents to be derived from the Federal contributions to, or 
    for the account of, the approved State other credit support 
    program, including the extent to which resulting small business 
    lending will expand economic opportunities.
        (2) The operational capacity, skills, and experience of the 
    management team of the State other credit support program.
        (3) The capacity of the State other credit support program to 
    manage increases in the volume of its small business lending.
        (4) The internal accounting and administrative controls systems 
    of the State other credit support program, and the extent to which 
    they can provide reasonable assurance that funds of the State 
    program are safeguarded against waste, loss, unauthorized use, or 
    misappropriation.
        (5) The soundness of the program design and implementation plan 
    of the State other credit support program.
    (e) Federal Contributions to Approved State Other Credit Support 
Programs.--A State other credit support program approved under this 
section will be eligible for receiving Federal contributions to, or for 
the account of, the State program in an amount consistent with the 
schedule describing the apportionment of allocated Federal funds among 
State programs delivered by the State to the Secretary under the 
allocation agreement.
    (f) Minimum Program Requirements for State Other Credit Support 
Programs.--
        (1) Fund to prescribe.--The Secretary shall, by regulation or 
    other guidance, prescribe Program requirements for approved State 
    other credit support programs.
        (2) Considerations for fund.--In prescribing minimum Program 
    requirements for approved State other credit support programs, the 
    Secretary shall take into consideration, to the extent the 
    Secretary determines applicable and appropriate, the minimum 
    Program requirements for approved State capital access programs in 
    section 3005(e).
SEC. 3007. REPORTS.
    (a) Quarterly Use-of-funds Report.--
        (1) In general.--Not later than 30 days after the beginning of 
    each calendar quarter, beginning after the first full calendar 
    quarter to occur after the date the Secretary approves a State for 
    participation, the participating State shall submit to the 
    Secretary a report on the use of Federal funding by the 
    participating State during the previous calendar quarter.
        (2) Report contents.--Each report under this subsection shall--
            (A) indicate the total amount of Federal funding used by 
        the participating State; and
            (B) include a certification by the participating State 
        that--
                (i) the information provided in accordance with 
            subparagraph (A) is accurate;
                (ii) funds continue to be available and legally 
            committed to contributions by the State to, or for the 
            account of, approved State programs, less any amount that 
            has been contributed by the State to, or for the account 
            of, approved State programs subsequent to the State being 
            approved for participation in the Program; and
                (iii) the participating State is implementing its 
            approved State program or programs in accordance with this 
            title and regulations issued under section 3010.
    (b) Annual Report.--Not later than March 31 of each year, beginning 
March 31, 2011, each participating State shall submit to the Secretary 
an annual report that shall include the following information:
        (1) The number of borrowers that received new loans originated 
    under the approved State program or programs after the State 
    program was approved as eligible for Federal contributions.
        (2) The total amount of such new loans.
        (3) Breakdowns by industry type, loan size, annual sales, and 
    number of employees of the borrowers that received such new loans.
        (4) The zip code of each borrower that received such a new 
    loan.
        (5) Such other data as the Secretary, in the Secretary's sole 
    discretion, may require to carry out the purposes of the Program.
    (c) Form.--The reports and data filed under subsections (a) and (b) 
shall be in such form as the Secretary, in the Secretary's sole 
discretion, may require.
    (d) Termination of Reporting Requirements.--The requirement to 
submit reports under subsections (a) and (b) shall terminate for a 
participating State with the submission of the completed reports due on 
the first March 31 to occur after 5 complete 12-month periods after the 
State is approved by the Secretary to be a participating State.
SEC. 3008. REMEDIES FOR STATE PROGRAM TERMINATION OR FAILURES.
    (a) Remedies.--
        (1) In general.--If any of the events listed in paragraph (2) 
    occur, the Secretary, in the Secretary's discretion, may--
            (A) reduce the amount of Federal funds allocated to the 
        State under the Program; or
            (B) terminate any further transfers of allocated amounts 
        that have not yet been transferred to the State.
        (2) Causal events.--The events referred to in paragraph (1) 
    are--
            (A) termination by a participating State of its 
        participation in the Program;
            (B) failure on the part of a participating State to submit 
        complete reports under section 3007 on a timely basis; or
            (C) noncompliance by the State with the terms of the 
        allocation agreement between the Secretary and the State.
    (b) Deallocated Amounts To Be Reallocated.--If, after 13 months, 
any portion of the amount of Federal funds allocated to a participating 
State is deemed by the Secretary to be no longer allocated to the State 
after actions taken by the Secretary under subsection (a)(1), the 
Secretary shall reallocate that portion among the participating States, 
excluding the State whose allocated funds were deemed to be no longer 
allocated, as provided in section 3003(b).
SEC. 3009. IMPLEMENTATION AND ADMINISTRATION.
    (a) General Authorities and Duties.--The Secretary shall--
        (1) consult with the Administrator of the Small Business 
    Administration and the appropriate Federal banking agencies on the 
    administration of the Program;
        (2) establish minimum national standards for approved State 
    programs;
        (3) provide technical assistance to States for starting State 
    programs and generally disseminate best practices;
        (4) manage, administer, and perform necessary program integrity 
    functions for the Program; and
        (5) ensure adequate oversight of the approved State programs, 
    including oversight of the cash flows, performance, and compliance 
    of each approved State program.
    (b) Appropriations.--There is hereby appropriated to the Secretary, 
out of funds in the Treasury not otherwise appropriated, $1,500,000,000 
to carry out the Program, including to pay reasonable costs of 
administering the Program.
    (c) Termination of Secretary's Program Administration Functions.--
The authorities and duties of the Secretary to implement and administer 
the Program shall terminate at the end of the 7-year period beginning 
on the date of enactment of this Act.
    (d) Expedited Contracting.--During the 1-year period beginning on 
the date of enactment of this Act, the Secretary may enter into 
contracts without regard to any other provision of law regarding public 
contracts, for purposes of carrying out this title.
SEC. 3010. REGULATIONS.
    The Secretary, in consultation with the Administrator of the Small 
Business Administration, shall issue such regulations and other 
guidance as the Secretary determines necessary or appropriate to 
implement this title including to define terms, to establish compliance 
and reporting requirements, and such other terms and conditions 
necessary to carry out the purposes of this title.
SEC. 3011. OVERSIGHT AND AUDITS.
    (a) Inspector General Oversight.--The Inspector General of the 
Department of the Treasury shall conduct, supervise, and coordinate 
audits and investigations of the use of funds made available under the 
Program.
    (b) GAO Audit.--The Comptroller General of the United States shall 
perform an annual audit of the Program and issue a report to the 
appropriate committees of Congress containing the results of such 
audit.
    (c) Required Certification.--
        (1) Financial institutions certification.--With respect to 
    funds received by a participating State under the Program, any 
    financial institution that receives a loan, a loan guarantee, or 
    other financial assistance using such funds after the date of the 
    enactment of this Act shall certify that such institution is in 
    compliance with the requirements of section 103.121 of title 31, 
    Code of Federal Regulations, a regulation that, at a minimum, 
    requires financial institutions, as that term is defined in section 
    5312 (a)(2) and (c)(1)(A) of title 31, United States Code, to 
    implement reasonable procedures to verify the identity of any 
    person seeking to open an account, to the extent reasonable and 
    practicable, maintain records of the information used to verify the 
    person's identity, and determine whether the person appears on any 
    lists of known or suspected terrorists or terrorist organizations 
    provided to the financial institution by any government agency.
        (2) Sex offense certification.--With respect to funds received 
    by a participating State under the Program, any private entity that 
    receives a loan, a loan guarantee, or other financial assistance 
    using such funds after the date of the enactment of this Act shall 
    certify to the participating State that the principals of such 
    entity have not been convicted of a sex offense against a minor (as 
    such terms are defined in section 111 of the Sex Offender 
    Registration and Notification Act (42 U.S.C. 16911)).
    (d) Prohibition on Pornography.--None of the funds made available 
under this title may be used to pay the salary of any individual 
engaged in activities related to the Program who has been officially 
disciplined for violations of subpart G of the Standards of Ethical 
Conduct for Employees of the Executive Branch for viewing, downloading, 
or exchanging pornography, including child pornography, on a Federal 
Government computer or while performing official Federal Government 
duties.

             TITLE IV--ADDITIONAL SMALL BUSINESS PROVISIONS
                Subtitle A--Small Business Lending Fund

SEC. 4101. PURPOSE.
    The purpose of this subtitle is to address the ongoing effects of 
the financial crisis on small businesses by providing temporary 
authority to the Secretary of the Treasury to make capital investments 
in eligible institutions in order to increase the availability of 
credit for small businesses.
SEC. 4102. DEFINITIONS.
    For purposes of this subtitle:
        (1) Appropriate committees of congress.--The term ``appropriate 
    committees of Congress'' means--
            (A) the Committee on Small Business and Entrepreneurship, 
        the Committee on Agriculture, Nutrition, and Forestry, the 
        Committee on Banking, Housing, and Urban Affairs, the Committee 
        on Finance, the Committee on the Budget, and the Committee on 
        Appropriations of the Senate; and
            (B) the Committee on Small Business, the Committee on 
        Agriculture, the Committee on Financial Services, the Committee 
        on Ways and Means, the Committee on the Budget, and the 
        Committee on Appropriations of the House of Representatives.
        (2) Appropriate federal banking agency.--The term ``appropriate 
    Federal banking agency'' has the meaning given such term under 
    section 3(q) of the Federal Deposit Insurance Act (12 U.S.C. 
    1813(q)).
        (3) Bank holding company.--The term ``bank holding company'' 
    has the meaning given such term under section 2(a)(1) of the Bank 
    Holding Company Act of 1956 (12 U.S.C. 1841(2)(a)(1)).
        (4) Call report.--The term ``call report'' means--
            (A) reports of Condition and Income submitted to the Office 
        of the Comptroller of the Currency, the Board of Governors of 
        the Federal Reserve System, and the Federal Deposit Insurance 
        Corporation;
            (B) the Office of Thrift Supervision Thrift Financial 
        Report;
            (C) any report that is designated by the Office of the 
        Comptroller of the Currency, the Board of Governors of the 
        Federal Reserve System, the Federal Deposit Insurance 
        Corporation, or the Office of Thrift Supervision, as 
        applicable, as a successor to any report referred to in 
        subparagraph (A) or (B);
            (D) reports of Condition and Income as designated through 
        guidance developed by the Secretary, in consultation with the 
        Director of the Community Development Financial Institutions 
        Fund; and
            (E) with respect to an eligible institution for which no 
        report exists that is described under subparagraph (A), (B), 
        (C), or (D), such other report or set of information as the 
        Secretary, in consultation with the Administrator of the Small 
        Business Administration, may prescribe.
        (5) CDCI.--The term ``CDCI'' means the Community Development 
    Capital Initiative created by the Secretary under the Troubled 
    Asset Relief Program established by the Emergency Economic 
    Stabilization Act of 2008.
        (6) CDCI investment.--The term ``CDCI investment'' means, with 
    respect to any eligible institution, the principal amount of any 
    investment made by the Secretary in such eligible institution under 
    the CDCI that has not been repaid.
        (7) CDFI; community development financial institution.--The 
    terms ``CDFI'' and ``community development financial institution'' 
    have the meaning given the term ``community development financial 
    institution'' under the Riegle Community Development and Regulatory 
    Improvement Act of 1994.
        (8) CDLF; community development loan fund.--The terms ``CDLF'' 
    and ``community development loan fund'' mean any entity that--
            (A) is certified by the Department of the Treasury as a 
        community development financial institution loan fund;
            (B) is exempt from taxation under the Internal Revenue Code 
        of 1986; and
            (C) had assets less than or equal to $10,000,000,000 as of 
        the end of the fourth quarter of calendar year 2009.
        (9) CPP.--The term ``CPP'' means the Capital Purchase Program 
    created by the Secretary under the Troubled Asset Relief Program 
    established by the Emergency Economic Stabilization Act of 2008.
        (10) CPP investment.--The term ``CPP investment'' means, with 
    respect to any eligible institution, the principal amount of any 
    investment made by the Secretary in such eligible institution under 
    the CPP that has not been repaid.
        (11) Eligible institution.--The term ``eligible institution'' 
    means--
            (A) any insured depository institution, which--
                (i) is not controlled by a bank holding company or 
            savings and loan holding company that is also an eligible 
            institution;
                (ii) has total assets of equal to or less than 
            $10,000,000,000, as reported in the call report of the 
            insured depository institution as of the end of the fourth 
            quarter of calendar year 2009; and
                (iii) is not directly or indirectly controlled by any 
            company or other entity that has total consolidated assets 
            of more than $10,000,000,000, as so reported;
            (B) any bank holding company which has total consolidated 
        assets of equal to or less than $10,000,000,000, as reported in 
        the call report of the bank holding company as of the end of 
        the fourth quarter of calendar year 2009;
            (C) any savings and loan holding company which has total 
        consolidated assets of equal to or less than $10,000,000,000, 
        as reported in the call report of the savings and loan holding 
        company as of the end of the fourth quarter of calendar year 
        2009; and
            (D) any community development financial institution loan 
        fund which has total assets of equal to or less than 
        $10,000,000,000, as reported in audited financial statements 
        for the fiscal year of the community development financial 
        institution loan fund that ends in calendar year 2009.
        (12) Fund.--The term ``Fund'' means the Small Business Lending 
    Fund established under section 4103(a)(1).
        (13) Insured depository institution.--The term ``insured 
    depository institution'' has the meaning given such term under 
    section 3(c)(2) of the Federal Deposit Insurance Act (12 U.S.C. 
    1813(c)(2)).
        (14) Minority-owned and women-owned business.--The terms 
    ``minority-owned business'' and ``women-owned business'' shall have 
    the meaning given the terms ``minority-owned business'' and 
    ``women's business'', respectively, under section 21A(r)(4) of the 
    Federal Home Loan Bank Act (12 U.S.C. 1441A(r)(4)).
        (15) Program.--The term ``Program'' means the Small Business 
    Lending Fund Program authorized under section 4103(a)(2).
        (16) Savings and loan holding company.--The term ``savings and 
    loan holding company'' has the meaning given such term under 
    section 10(a)(1)(D) of the Home Owners' Loan Act (12 U.S.C. 
    1467a(a)(1)(D)).
        (17) Secretary.--The term ``Secretary'' means the Secretary of 
    the Treasury.
        (18) Small business lending.--
            (A) In general.--The term ``small business lending'' means 
        lending, as defined by and reported in an eligible 
        institutions' quarterly call report, where each loan comprising 
        such lending is one of the following types:
                (i) Commercial and industrial loans.
                (ii) Owner-occupied nonfarm, nonresidential real estate 
            loans.
                (iii) Loans to finance agricultural production and 
            other loans to farmers.
                (iv) Loans secured by farmland.
            (B) Exclusion.--No loan that has an original amount greater 
        than $10,000,000 or that goes to a business with more than 
        $50,000,000 in revenues shall be included in the measure.
            (C) Treatment of holding companies.--In the case of 
        eligible institutions that are bank holding companies or 
        savings and loan holding companies having one or more insured 
        depository institution subsidiaries, small business lending 
        shall be measured based on the combined small business lending 
        reported in the call report of the insured depository 
        institution subsidiaries.
        (19) Veteran-owned business.--
            (A) The term ``veteran-owned business'' means a business--
                (i) more than 50 percent of the ownership or control of 
            which is held by 1 or more veterans;
                (ii) more than 50 percent of the net profit or loss of 
            which accrues to 1 or more veterans; and
                (iii) a significant percentage of senior management 
            positions of which are held by veterans.
            (B) For purposes of this paragraph, the term ``veteran'' 
        has the meaning given such term in section 101(2) of title 38, 
        United States Code.
SEC. 4103. SMALL BUSINESS LENDING FUND.
    (a) Fund and Program.--
        (1) Fund established.--There is established in the Treasury of 
    the United States a fund to be known as the ``Small Business 
    Lending Fund'', which shall be administered by the Secretary.
        (2) Programs authorized.--The Secretary is authorized to 
    establish the Small Business Lending Fund Program for using the 
    Fund consistent with this subtitle.
    (b) Use of Fund.--
        (1) In general.--Subject to paragraph (2), the Fund shall be 
    available to the Secretary, without further appropriation or fiscal 
    year limitation, for the costs of purchases (including commitments 
    to purchase), and modifications of such purchases, of preferred 
    stock and other financial instruments from eligible institutions on 
    such terms and conditions as are determined by the Secretary in 
    accordance with this subtitle. For purposes of this paragraph and 
    with respect to an eligible institution, the term ``other financial 
    instruments'' shall include only debt instruments for which such 
    eligible institution is fully liable or equity equivalent capital 
    of the eligible institution. Such debt instruments may be 
    subordinated to the claims of other creditors of the eligible 
    institution.
        (2) Maximum purchase limit.--The aggregate amount of purchases 
    (and commitments to purchase) made pursuant to paragraph (1) may 
    not exceed $30,000,000,000.
        (3) Proceeds used to pay down public debt.--All funds received 
    by the Secretary in connection with purchases made pursuant to 
    paragraph (1), including interest payments, dividend payments, and 
    proceeds from the sale of any financial instrument, shall be paid 
    into the general fund of the Treasury for reduction of the public 
    debt.
        (4) Limitation on purchases from cdlfs.--
            (A) In general.--Not more than 1 percent of the maximum 
        purchase limit of the Program, pursuant to paragraph (2), may 
        be used to make purchases from community development loan 
        funds.
            (B) Eligibility standards.--The Secretary, in consultation 
        with the Community Development Financial Institutions Fund, 
        shall develop eligibility criteria to determine the financial 
        ability of a CDLF to participate in the Program and repay the 
        investment. Such criteria shall include the following:
                (i) Ratio of net assets to total assets is at least 20 
            percent.
                (ii) Ratio of loan loss reserves to loans and leases 90 
            days or more delinquent (including loans sold with full 
            recourse) is at least 30 percent.
                (iii) Positive net income measured on a 3-year rolling 
            average.
                (iv) Operating liquidity ratio of at least 1.0 for the 
            4 most recent quarters and for one or both of the two 
            preceding years.
                (v) Ratio of loans and leases 90 days or more 
            delinquent (including loans sold with full recourse) to 
            total equity plus loan loss reserves is less than 40 
            percent.
            (C) Requirement to submit audited financial statements.--
        CDLFs participating in the Program shall submit audited 
        financial statements to the Secretary, have a clean audit 
        opinion, and have at least 3 years of operating experience.
    (c) Credits to the Fund.--There shall be credited to the Fund 
amounts made available pursuant to section 4108, to the extent provided 
by appropriations Acts.
    (d) Terms.--
        (1) Application.--
            (A) Institutions with assets of $1,000,000,000 or less.--
        Eligible institutions having total assets equal to or less than 
        $1,000,000,000, as reported in a call report as of the end of 
        the fourth quarter of calendar year 2009, may apply to receive 
        a capital investment from the Fund in an amount not exceeding 5 
        percent of risk-weighted assets, as reported in the call report 
        immediately preceding the date of application, less the amount 
        of any CDCI investment and any CPP investment.
            (B) Institutions with assets of more than $1,000,000,000 
        and less than or equal to $10,000,000,000.--Eligible 
        institutions having total assets of more than $1,000,000,000 
        but less than $10,000,000,000, as of the end of the fourth 
        quarter of calendar year 2009, may apply to receive a capital 
        investment from the Fund in an amount not exceeding 3 percent 
        of risk-weighted assets, as reported in the call report 
        immediately preceding the date of application, less the amount 
        of any CDCI investment and any CPP investment.
            (C) Treatment of holding companies.--In the case of an 
        eligible institution that is a bank holding company or a 
        savings and loan holding company having one or more insured 
        depository institution subsidiaries, total assets shall be 
        measured based on the combined total assets reported in the 
        call report of the insured depository institution subsidiaries 
        as of the end of the fourth quarter of calendar year 2009 and 
        risk-weighted assets shall be measured based on the combined 
        risk-weighted assets of the insured depository institution 
        subsidiaries as reported in the call report immediately 
        preceding the date of application.
            (D) Treatment of applicants that are institutions 
        controlled by holding companies.--If an eligible institution 
        that applies to receive a capital investment under the Program 
        is under the control of a bank holding company or a savings and 
        loan holding company, then the Secretary may use the Fund to 
        purchase preferred stock or other financial instruments from 
        the top-tier bank holding company or savings and loan holding 
        company of such eligible institution, as applicable. For 
        purposes of this subparagraph, the term ``control'' with 
        respect to a bank holding company shall have the same meaning 
        as in section 2(a)(2) of the Bank Holding Company Act of 1956 
        (12 U.S.C. 1841(2)(a)(2)). For purposes of this subparagraph, 
        the term ``control'' with respect to a savings and loan holding 
        company shall have the same meaning as in 10(a)(2) of the Home 
        Owners' Loan Act (12 U.S.C. 1467a(a)(2)).
            (E) Requirement to provide a small business lending plan.--
        At the time that an applicant submits an application to the 
        Secretary for a capital investment under the Program, the 
        applicant shall deliver to the appropriate Federal banking 
        agency, and, for applicants that are State-chartered banks, to 
        the appropriate State banking regulator, a small business 
        lending plan describing how the applicant's business strategy 
        and operating goals will allow it to address the needs of small 
        businesses in the areas it serves, as well as a plan to provide 
        linguistically and culturally appropriate outreach, where 
        appropriate. In the case of eligible institutions that are 
        community development loan funds, this plan shall be submitted 
        to the Secretary. This plan shall be confidential supervisory 
        information.
            (F) Treatment of applicants that are community development 
        loan funds.--Eligible institutions that are community 
        development loan funds may apply to receive a capital 
        investment from the Fund in an amount not exceeding 5 percent 
        of total assets, as reported in the audited financial 
        statements for the fiscal year of the eligible institution that 
        ends in calendar year 2009.
        (2) Consultation with regulators.--For each eligible 
    institution that applies to receive a capital investment under the 
    Program, the Secretary shall--
            (A) consult with the appropriate Federal banking agency or, 
        in the case of an eligible institution that is a nondepository 
        community development financial institution, the Community 
        Development Financial Institution Fund, for the eligible 
        institution, to determine whether the eligible institution may 
        receive such capital investment;
            (B) in the case of an eligible institution that is a State-
        chartered bank, consider any views received from the State 
        banking regulator of the State of the eligible institution 
        regarding the financial condition of the eligible institution; 
        and
            (C) in the case of a community development financial 
        institution loan fund, consult with the Community Development 
        Financial Institution Fund.
        (3) Consideration of matched private investments.--
            (A) In general.--For an eligible institution that applies 
        to receive a capital investment under the Program, if the 
        entity to be consulted under paragraph (2) would not otherwise 
        recommend the eligible institution to receive the capital 
        investment, the Secretary, in consultation with the entity to 
        be so consulted, may consider whether the entity to be 
        consulted would recommend the eligible institution to receive a 
        capital investment based on the financial condition of the 
        institution if the conditions in subparagraph (B) are 
        satisfied.
            (B) Conditions.--The conditions referred to in subparagraph 
        (A) are as follows:
                (i) Capital sources.--The eligible institution shall 
            receive capital both under the Program and from private, 
            nongovernment investors.
                (ii) Amount of capital.--The amount of capital to be 
            received under the Program shall not exceed 3 percent of 
            risk-weighted assets, as reported in the call report 
            immediately preceding the date of application, less the 
            amount of any CDCI investment and any CPP investment.
                (iii) Terms.--The amount of capital to be received from 
            private, nongovernment investors shall be--

                    (I) equal to or greater than 100 percent of the 
                capital to be received under the Program; and
                    (II) subordinate to the capital investment made by 
                the Secretary under the Program.

        (4) Ineligibility of institutions on fdic problem bank list.--
            (A) In general.--An eligible institution may not receive 
        any capital investment under the Program, if--
                (i) such institution is on the FDIC problem bank list; 
            or
                (ii) such institution has been removed from the FDIC 
            problem bank list for less than 90 days.
            (B) Construction.--Nothing in subparagraph (A) shall be 
        construed as limiting the discretion of the Secretary to deny 
        the application of an eligible institution that is not on the 
        FDIC problem bank list.
            (C) FDIC problem bank list defined.--For purposes of this 
        paragraph, the term ``FDIC problem bank list'' means the list 
        of depository institutions having a current rating of 4 or 5 
        under the Uniform Financial Institutions Rating System, or such 
        other list designated by the Federal Deposit Insurance 
        Corporation.
        (5) Incentives to lend.--
            (A) Requirements on preferred stock and other financial 
        instruments.--Any preferred stock or other financial instrument 
        issued to Treasury by an eligible institution receiving a 
        capital investment under the Program shall provide that--
                (i) the rate at which dividends or interest are payable 
            shall be 5 percent per annum initially;
                (ii) within the first 2 years after the date of the 
            capital investment under the Program, the rate may be 
            adjusted based on the amount of an eligible institution's 
            small business lending. Changes in the amount of small 
            business lending shall be measured against the average 
            amount of small business lending reported by the eligible 
            institution in its call reports for the 4 full quarters 
            immediately preceding the date of enactment of this Act, 
            minus adjustments from each quarterly balance in respect 
            of--

                    (I) net loan charge offs with respect to small 
                business lending; and
                    (II) gains realized by the eligible institution 
                resulting from mergers, acquisitions or purchases of 
                loans after origination and syndication; which 
                adjustments shall be determined in accordance with 
                guidance promulgated by the Secretary; and

                (iii) during any calendar quarter during the initial 2-
            year period referred to in clause (ii), an institution's 
            rate shall be adjusted to reflect the following schedule, 
            based on that institution's change in the amount of small 
            business lending relative to the baseline--

                    (I) if the amount of small business lending has 
                increased by less than 2.5 percent, the dividend or 
                interest rate shall be 5 percent;
                    (II) if the amount of small business lending has 
                increased by 2.5 percent or greater, but by less than 
                5.0 percent, the dividend or interest rate shall be 4 
                percent;
                    (III) if the amount of small business lending has 
                increased by 5.0 percent or greater, but by less than 
                7.5 percent, the dividend or interest rate shall be 3 
                percent;
                    (IV) if the amount of small business lending has 
                increased by 7.5 percent or greater, and but by less 
                than 10.0 percent, the dividend or interest rate shall 
                be 2 percent; or
                    (V) if the amount of small business lending has 
                increased by 10 percent or greater, the dividend or 
                interest rate shall be 1 percent.

            (B) Basis of initial rate.--The initial dividend or 
        interest rate shall be based on call report data published in 
        the quarter immediately preceding the date of the capital 
        investment under the Program.
            (C) Timing of rate adjustments.--Any rate adjustment shall 
        occur in the calendar quarter following the publication of call 
        report data, such that the rate based on call report data from 
        any one calendar quarter, which is published in the first 
        following calendar quarter, shall be adjusted in that first 
        following calendar quarter and payable in the second following 
        quarter.
            (D) Rate following initial 2-year period.--Generally, the 
        rate based on call report data from the eighth calendar quarter 
        after the date of the capital investment under the Program 
        shall be payable until the expiration of the 4\1/2\-year period 
        that begins on the date of the investment. In the case where 
        the amount of small business lending has remained the same or 
        decreased relative to the institution's baseline in the eighth 
        quarter after the date of the capital investment under the 
        Program, the rate shall be 7 percent until the expiration of 
        the 4\1/2\-year period that begins on the date of the 
        investment.
            (E) Rate following initial 4\1/2\ -year period.--The 
        dividend or interest rate paid on any preferred stock or other 
        financial instrument issued by an eligible institution that 
        receives a capital investment under the Program shall increase 
        to 9 percent at the end of the 4\1/2\-year period that begins 
        on the date of the capital investment under the Program.
            (F) Limitation on rate reductions with respect to certain 
        amount.--The reduction in the dividend or interest rate payable 
        to Treasury by any eligible institution shall be limited such 
        that the rate reduction shall not apply to a dollar amount of 
        the investment made by Treasury that is greater than the dollar 
        amount increase in the amount of small business lending 
        realized under this program. The Secretary may issue guidelines 
        that will apply to new capital investments limiting the amount 
        of capital available to eligible institutions consistent with 
        this limitation.
            (G) Rate adjustments for s corporation.--Before making a 
        capital investment in an eligible institution that is an S 
        corporation or a corporation organized on a mutual basis, the 
        Secretary may adjust the dividend or interest rate on the 
        financial instrument to be issued to the Secretary, from the 
        dividend or interest rate that would apply under subparagraphs 
        (A) through (F), to take into account any differential tax 
        treatment of securities issued by such eligible institution. 
        For purpose of this subparagraph, the term ``S corporation'' 
        has the same meaning as in section 1361(a) of the Internal 
        Revenue Code of 1986.
            (H) Repayment deadline.--The capital investment received by 
        an eligible institution under the Program shall be evidenced by 
        preferred stock or other financial instrument that--
                (i) includes, as a term and condition, that the capital 
            investment will--

                    (I) be repaid not later than the end of the 10-year 
                period beginning on the date of the capital investment 
                under the Program; or
                    (II) at the end of such 10-year period, be subject 
                to such additional terms as the Secretary shall 
                prescribe, which shall include a requirement that the 
                stock or instrument shall carry the highest dividend or 
                interest rate payable; and

                (ii) provides that the term and condition described 
            under clause (i) shall not apply if the application of that 
            term and condition would adversely affect the capital 
            treatment of the stock or financial instrument under 
            current or successor applicable capital provisions compared 
            to a capital instrument with identical terms other than the 
            term and condition described under clause (i).
            (I) Requirements on financial instruments issued by a 
        community development financial institution loan fund.--Any 
        equity equivalent capital issued to the Treasury by a community 
        development loan fund receiving a capital investment under the 
        Program shall provide that the rate at which interest is 
        payable shall be 2 percent per annum for 8 years. After 8 
        years, the rate at which interest is payable shall be 9 
        percent.
        (6) Additional incentives to repay.--The Secretary may, by 
    regulation or guidance issued under section 4104(9), establish 
    repayment incentives in addition to the incentive in paragraph 
    (5)(E) that will apply to new capital investments in a manner that 
    the Secretary determines to be consistent with the purposes of this 
    subtitle.
        (7) Capital purchase program refinance.--
            (A) In general.--The Secretary shall, in a manner that the 
        Secretary determines to be consistent with the purposes of this 
        subtitle, issue regulations and other guidance to permit 
        eligible institutions to refinance securities issued to 
        Treasury under the CDCI and the CPP for securities to be issued 
        under the Program.
            (B) Prohibition on participation by non-paying cpp 
        participants.--Subparagraph (A) shall not apply to any eligible 
        institution that has missed more than one dividend payment due 
        under the CPP. For purposes of this subparagraph, a CPP 
        dividend payment that is submitted within 60 days of the due 
        date of such payment shall not be considered a missed dividend 
        payment.
        (8) Outreach to minorities, women, and veterans.--The Secretary 
    shall require eligible institutions receiving capital investments 
    under the Program to provide linguistically and culturally 
    appropriate outreach and advertising in the applicant pool 
    describing the availability and application process of receiving 
    loans from the eligible institution that are made possible by the 
    Program through the use of print, radio, television or electronic 
    media outlets which target organizations, trade associations, and 
    individuals that--
            (A) represent or work within or are members of minority 
        communities;
            (B) represent or work with or are women; and
            (C) represent or work with or are veterans.
        (9) Additional terms.--The Secretary may, by regulation or 
    guidance issued under section 4104(9), make modifications that will 
    apply to new capital investments in order to manage risks 
    associated with the administration of the Fund in a manner 
    consistent with the purposes of this subtitle.
        (10) Minimum underwriting standards.--The appropriate Federal 
    banking agency for an eligible institution that receives funds 
    under the Program shall within 60 days issue guidance regarding 
    prudent underwriting standards that must be used for loans made by 
    the eligible institution using such funds.
SEC. 4104. ADDITIONAL AUTHORITIES OF THE SECRETARY.
    The Secretary may take such actions as the Secretary deems 
necessary to carry out the authorities in this subtitle, including, 
without limitation, the following:
        (1) The Secretary may use the services of any agency or 
    instrumentality of the United States or component thereof on a 
    reimbursable basis, and any such agency or instrumentality or 
    component thereof is authorized to provide services as requested by 
    the Secretary using all authorities vested in or delegated to that 
    agency, instrumentality, or component.
        (2) The Secretary may enter into contracts, including contracts 
    for services authorized by section 3109 of title 5, United States 
    Code.
        (3) The Secretary may designate any bank, savings association, 
    trust company, security broker or dealer, asset manager, or 
    investment adviser as a financial agent of the Federal Government 
    and such institution shall perform all such reasonable duties 
    related to this subtitle as financial agent of the Federal 
    Government as may be required. The Secretary shall have authority 
    to amend existing agreements with financial agents, entered into 
    during the 2-year period before the date of enactment of this Act, 
    to perform reasonable duties related to this subtitle.
        (4) The Secretary may exercise any rights received in 
    connection with any preferred stock or other financial instruments 
    or assets purchased or acquired pursuant to the authorities granted 
    under this subtitle.
        (5) Subject to section 4103(b)(3), the Secretary may manage any 
    assets purchased under this subtitle, including revenues and 
    portfolio risks therefrom.
        (6) The Secretary may sell, dispose of, transfer, exchange or 
    enter into securities loans, repurchase transactions, or other 
    financial transactions in regard to, any preferred stock or other 
    financial instrument or asset purchased or acquired under this 
    subtitle, upon terms and conditions and at a price determined by 
    the Secretary.
        (7) The Secretary may manage or prohibit conflicts of interest 
    that may arise in connection with the administration and execution 
    of the authorities provided under this subtitle.
        (8) The Secretary may establish and use vehicles, subject to 
    supervision by the Secretary, to purchase, hold, and sell preferred 
    stock or other financial instruments and issue obligations.
        (9) The Secretary may, in consultation with the Administrator 
    of the Small Business Administration, issue such regulations and 
    other guidance as may be necessary or appropriate to define terms 
    or carry out the authorities or purposes of this subtitle.
SEC. 4105. CONSIDERATIONS.
    In exercising the authorities granted in this subtitle, the 
Secretary shall take into consideration--
        (1) increasing the availability of credit for small businesses;
        (2) providing funding to minority-owned eligible institutions 
    and other eligible institutions that serve small businesses that 
    are minority-, veteran-, and women-owned and that also serve low- 
    and moderate-income, minority, and other underserved or rural 
    communities;
        (3) protecting and increasing American jobs;
        (4) increasing the opportunity for small business development 
    in areas with high unemployment rates that exceed the national 
    average;
        (5) ensuring that all eligible institutions may apply to 
    participate in the program established under this subtitle, without 
    discrimination based on geography;
        (6) providing transparency with respect to use of funds 
    provided under this subtitle;
        (7) minimizing the cost to taxpayers of exercising the 
    authorities;
        (8) promoting and engaging in financial education to would-be 
    borrowers; and
        (9) providing funding to eligible institutions that serve small 
    businesses directly affected by the discharge of oil arising from 
    the explosion on and sinking of the mobile offshore drilling unit 
    Deepwater Horizon and small businesses in communities that have 
    suffered negative economic effects as a result of that discharge 
    with particular consideration to States along the coast of the Gulf 
    of Mexico.
SEC. 4106. REPORTS.
    The Secretary shall provide to the appropriate committees of 
Congress--
        (1) within 7 days of the end of each month commencing with the 
    first month in which transactions are made under the Program, a 
    written report describing all of the transactions made during the 
    reporting period pursuant to the authorities granted under this 
    subtitle;
        (2) after the end of March and the end of September, commencing 
    September 30, 2010, a written report on all projected costs and 
    liabilities, all operating expenses, including compensation for 
    financial agents, and all transactions made by the Fund, which 
    shall include participating institutions and amounts each 
    institution has received under the Program; and
        (3) within 7 days of the end of each calendar quarter 
    commencing with the first calendar quarter in which transactions 
    are made under the Program, a written report detailing how eligible 
    institutions participating in the Program have used the funds such 
    institutions received under the Program.
SEC. 4107. OVERSIGHT AND AUDITS.
    (a) Inspector General Oversight.--The Inspector General of the 
Department of the Treasury shall conduct, supervise, and coordinate 
audits and investigations of the Program through the Office of Small 
Business Lending Fund Program Oversight established under subsection 
(b).
    (b) Office of Small Business Lending Fund Program Oversight.--
        (1) Establishment.--There is hereby established within the 
    Office of the Inspector General of the Department of the Treasury a 
    new office to be named the ``Office of Small Business Lending Fund 
    Program Oversight'' to provide oversight of the Program.
        (2) Leadership.--The Inspector General shall appoint a Special 
    Deputy Inspector General for SBLF Program Oversight to lead the 
    Office, with commensurate staff, who shall report directly to the 
    Inspector General and who shall be responsible for the performance 
    of all auditing and investigative activities relating to the 
    Program.
        (3) Reporting.--
            (A) In general.--The Inspector General shall issue a report 
        no less than two times a year to the Congress and the Secretary 
        devoted to the oversight provided by the Office, including any 
        recommendations for improvements to the Program.
            (B) Recommendations.--With respect to any deficiencies 
        identified in a report under subparagraph (A), the Secretary 
        shall either--
                (i) take actions to address such deficiencies; or
                (ii) certify to the appropriate committees of Congress 
            that no action is necessary or appropriate.
        (4) Coordination.--The Inspector General, in maximizing the 
    effectiveness of the Office, shall work with other Offices of 
    Inspector General, as appropriate, to minimize duplication of 
    effort and ensure comprehensive oversight of the Program.
        (5) Termination.--The Office shall terminate at the end of the 
    6-month period beginning on the date on which all capital 
    investments are repaid under the Program or the date on which the 
    Secretary determines that any remaining capital investments will 
    not be repaid.
        (6) Definitions.--For purposes of this subsection:
            (A) Office.--The term ``Office'' means the Office of Small 
        Business Lending Fund Program Oversight established under 
        paragraph (1).
            (B) Inspector general.--The term ``Inspector General'' 
        means the Inspector General of the Department of the Treasury.
    (c) GAO Audit.--The Comptroller General of the United States shall 
perform an annual audit of the Program and issue a report to the 
appropriate committees of Congress containing the results of such 
audit.
    (d) Required Certifications.--
        (1) Eligible institution certification.--Each eligible 
    institution that participates in the Program must certify that such 
    institution is in compliance with the requirements of section 
    103.121 of title 31, Code of Federal Regulations, a regulation 
    that, at a minimum, requires financial institutions, as that term 
    is defined in 31 U.S.C. 5312(a)(2) and (c)(1)(A), to implement 
    reasonable procedures to verify the identity of any person seeking 
    to open an account, to the extent reasonable and practicable, 
    maintain records of the information used to verify the person's 
    identity, and determine whether the person appears on any lists of 
    known or suspected terrorists or terrorist organizations provided 
    to the financial institution by any government agency.
        (2) Loan recipients.--With respect to funds received by an 
    eligible institution under the Program, any business receiving a 
    loan from the eligible institution using such funds after the date 
    of the enactment of this Act shall certify to such eligible 
    institution that the principals of such business have not been 
    convicted of a sex offense against a minor (as such terms are 
    defined in section 111 of the Sex Offender Registration and 
    Notification Act (42 U.S.C. 16911)).
    (e) Prohibition on Pornography.--None of the funds made available 
under this subtitle may be used to pay the salary of any individual 
engaged in activities related to the Program who has been officially 
disciplined for violations of subpart G of the Standards of Ethical 
Conduct for Employees of the Executive Branch for viewing, downloading, 
or exchanging pornography, including child pornography, on a Federal 
Government computer or while performing official Federal Government 
duties.
SEC. 4108. CREDIT REFORM; FUNDING.
    (a) Credit Reform.--The cost of purchases of preferred stock and 
other financial instruments made as capital investments under this 
subtitle shall be determined as provided under the Federal Credit 
Reform Act of 1990 (2 U.S.C. 661 et seq.).
    (b) Funds Made Available.--There are hereby appropriated, out of 
funds in the Treasury not otherwise appropriated, such sums as may be 
necessary to pay the costs of $30,000,000,000 of capital investments in 
eligible institutions, including the costs of modifying such 
investments, and reasonable costs of administering the program of 
making, holding, managing, and selling the capital investments.
SEC. 4109. TERMINATION AND CONTINUATION OF AUTHORITIES.
    (a) Termination of Investment Authority.--The authority to make 
capital investments in eligible institutions, including commitments to 
purchase preferred stock or other instruments, provided under this 
subtitle shall terminate 1 year after the date of enactment of this 
Act.
    (b) Continuation of Other Authorities.--The authorities of the 
Secretary under section 4104 shall not be limited by the termination 
date in subsection (a).
SEC. 4110. PRESERVATION OF AUTHORITY.
    Nothing in this subtitle may be construed to limit the authority of 
the Secretary under any other provision of law.
SEC. 4111. ASSURANCES.
    (a) Small Business Lending Fund Separate From TARP.--The Small 
Business Lending Fund Program is established as separate and distinct 
from the Troubled Asset Relief Program established by the Emergency 
Economic Stabilization Act of 2008. An institution shall not, by virtue 
of a capital investment under the Small Business Lending Fund Program, 
be considered a recipient of the Troubled Asset Relief Program.
    (b) Change in Law.--If, after a capital investment has been made in 
an eligible institution under the Program, there is a change in law 
that modifies the terms of the investment or program in a materially 
adverse respect for the eligible institution, the eligible institution 
may, after consultation with the appropriate Federal banking agency for 
the eligible institution, repay the investment without impediment.
SEC. 4112. STUDY AND REPORT WITH RESPECT TO WOMEN-OWNED, VETERAN-OWNED, 
AND MINORITY-OWNED BUSINESSES.
    (a) Study.--The Secretary shall conduct a study of the impact of 
the Program on women-owned businesses, veteran-owned businesses, and 
minority-owned businesses.
    (b) Report.--Not later than one year after the date of enactment of 
this Act, the Secretary shall submit to Congress a report on the 
results of the study conducted pursuant to subsection (a). To the 
extent possible, the Secretary shall disaggregate the results of such 
study by ethnic group and gender.
    (c) Information Provided to the Secretary.--Eligible institutions 
that participate in the Program shall provide the Secretary with such 
information as the Secretary may require to carry out the study 
required by this section.
SEC. 4113. SENSE OF CONGRESS.
    It is the sense of Congress that the Federal Deposit Insurance 
Corporation and other bank regulators are sending mixed messages to 
banks regarding regulatory capital requirements and lending standards, 
which is a contributing cause of decreased small business lending and 
increased regulatory uncertainty at community banks.

                      Subtitle B--Other Provisions

          PART I--SMALL BUSINESS EXPORT PROMOTION INITIATIVES

SEC. 4221. SHORT TITLE.
    This part may be cited as the ``Export Promotion Act of 2010''.
SEC. 4222. GLOBAL BUSINESS DEVELOPMENT AND PROMOTION ACTIVITIES OF THE 
DEPARTMENT OF COMMERCE.
    (a) Increase in Employees With Responsibility for Global Business 
Development and Promotion Activities.--
        (1) In general.--During the 24-month period beginning on the 
    date of the enactment of this Act, the Secretary of Commerce shall 
    increase the number of full-time departmental employees whose 
    primary responsibilities involve promoting or facilitating 
    participation by United States businesses in the global marketplace 
    and facilitating the entry into, or expansion of, such 
    participation by United States businesses. In carrying out this 
    subsection, the Secretary shall ensure that--
            (A) the cohort of such employees is increased by not less 
        than 80 persons; and
            (B) a substantial portion of the increased cohort is 
        stationed outside the United States.
        (2) Enhanced focus on united states small- and medium-sized 
    businesses.--In carrying out this subsection, the Secretary shall 
    take such action as may be necessary to ensure that the activities 
    of the Department of Commerce relating to promoting and 
    facilitating participation by United States businesses in the 
    global marketplace include promoting and facilitating such 
    participation by small and medium-sized businesses in the United 
    States.
        (3) Authorization of appropriations.--There are authorized to 
    be appropriated to the Secretary for each of the fiscal years 2011 
    and 2012 such sums as may be necessary to carry out this section.
    (b) Additional Funding for Global Business Development and 
Promotion Activities of the Department of Commerce.--
        (1) In general.--There are authorized to be appropriated to the 
    Secretary of Commerce for the period beginning on the date of the 
    enactment of this Act and ending 18 months thereafter, $30,000,000 
    to promote or facilitate participation by United States businesses 
    in the global marketplace and facilitating the entry into, or 
    expansion of, such participation by United States businesses.
        (2) Requirements.--In obligating and expending the funds 
    authorized to be appropriated by paragraph (1), the Secretary of 
    Commerce shall give preference to activities that--
            (A) assist small- and medium-sized businesses in the United 
        States; and
            (B) the Secretary determines will create or sustain the 
        greatest number of jobs in the United States and obtain the 
        maximum return on investment.
SEC. 4223. ADDITIONAL FUNDING TO IMPROVE ACCESS TO GLOBAL MARKETS FOR 
RURAL BUSINESSES.
    (a) In General.--There are authorized to be appropriated to the 
Secretary of Commerce $5,000,000 for each of the fiscal years 2011 and 
2012 for improving access to the global marketplace for goods and 
services provided by rural businesses in the United States.
    (b) Requirements.--In obligating and expending the funds authorized 
to be appropriated by subsection (a), the Secretary of Commerce shall 
give preference to activities that--
        (1) assist small- and medium-sized businesses in the United 
    States; and
        (2) the Secretary determines will create or sustain the 
    greatest number of jobs in the United States and obtain the maximum 
    return on investment.
SEC. 4224. ADDITIONAL FUNDING FOR THE EXPORTECH PROGRAM.
    (a) In General.--There are authorized to be appropriated to the 
Secretary of Commerce $11,000,000 for the period beginning on the date 
of the enactment of this Act and ending 18 months thereafter, to expand 
ExporTech, a joint program of the Hollings Manufacturing Partnership 
Program and the Export Assistance Centers of the Department of 
Commerce.
    (b) Requirements.--In obligating and expending the funds authorized 
to be appropriated by subsection (a), the Secretary of Commerce shall 
give preference to activities that--
        (1) assist small- and medium-sized businesses in the United 
    States; and
        (2) the Secretary determines will create or sustain the 
    greatest number of jobs in the United States and obtain the maximum 
    return on investment.
SEC. 4225. ADDITIONAL FUNDING FOR THE MARKET DEVELOPMENT COOPERATOR 
PROGRAM OF THE DEPARTMENT OF COMMERCE.
    (a) In General.--There are authorized to be appropriated to the 
Secretary of Commerce for the period beginning on the date of the 
enactment of this Act and ending 18 months thereafter, $15,000,000 for 
the Manufacturing and Services unit of the International Trade 
Administration--
        (1) to establish public-private partnerships under the Market 
    Development Cooperator Program of the International Trade 
    Administration; and
        (2) to underwrite a portion of the start-up costs for new 
    projects carried out under that Program to strengthen the 
    competitiveness and market share of United States industry, not to 
    exceed, for each such project, the lesser of--
            (A) \1/3\ of the total start-up costs for the project; or
            (B) $500,000.
    (b) Requirements.--In obligating and expending the funds authorized 
to be appropriated by subsection (a), the Secretary of Commerce shall 
give preference to activities that--
        (1) assist small- and medium-sized businesses in the United 
    States; and
        (2) the Secretary determines will create or sustain the 
    greatest number of jobs in the United States and obtain the maximum 
    return on investment.
SEC. 4226. HOLLINGS MANUFACTURING PARTNERSHIP PROGRAM; TECHNOLOGY 
INNOVATION PROGRAM.
    (a) Hollings Manufacturing Partnership Program.--Section 25(f) of 
the National Institute of Standards and Technology Act (15 U.S.C. 
278k(f)) is amended by adding at the end the following:
        ``(7) Global marketplace projects.--In making awards under this 
    subsection, the Director, in consultation with the Manufacturing 
    Extension Partnership Advisory Board and the Secretary of Commerce, 
    may--
            ``(A) take into consideration whether an application has 
        significant potential for enhancing the competitiveness of 
        small and medium-sized United States manufacturers in the 
        global marketplace; and
            ``(B) give a preference to applications for such projects 
        to the extent the Director deems appropriate, taking into 
        account the broader purposes of this subsection.''.
    (b) Technology Innovation Program.--In awarding grants, cooperative 
agreements, or contracts under section 28 of the National Institute of 
Standards and Technology Act (15 U.S.C. 278n), in addition to the award 
criteria set forth in subsection (c) of that section, the Director of 
the National Institute of Standards and Technology may take into 
consideration whether an application has significant potential for 
enhancing the competitiveness of small- and medium-sized businesses in 
the United States in the global marketplace. The Director shall consult 
with the Technology Innovation Program Advisory Board and the Secretary 
of Commerce in implementing this subsection.
SEC. 4227. SENSE OF THE SENATE CONCERNING FEDERAL COLLABORATION WITH 
STATES ON EXPORT PROMOTION ISSUES.
    It is the sense of the Senate that the Secretary of Commerce should 
enhance Federal collaboration with the States on export promotion 
issues by--
        (1) providing the necessary training to the staff at State 
    international trade agencies to enable them to assist the United 
    States and Foreign Commercial Service (established by section 2301 
    of the Export Enhancement Act of 1988 (15 U.S.C. 4721)) in 
    providing counseling and other export services to businesses in 
    their communities; and
        (2) entering into agreements with State international trade 
    agencies for those agencies to deliver export promotion services in 
    their local communities in order to extend the outreach of United 
    States and Foreign Commercial Service programs.
SEC. 4228. REPORT ON TARIFF AND NONTARIFF BARRIERS.
    Not later than 90 days after the date of the enactment of this Act, 
the Secretary of Commerce, in consultation with the United States Trade 
Representative and other appropriate entities, shall report to Congress 
on the tariff and nontariff barriers imposed by Colombia, the Republic 
of Korea, and Panama with respect to exports of articles from the 
United States, including articles exported or produced by small- and 
medium-sized businesses in the United States.

                        PART II--MEDICARE FRAUD

SEC. 4241. USE OF PREDICTIVE MODELING AND OTHER ANALYTICS TECHNOLOGIES 
TO IDENTIFY AND PREVENT WASTE, FRAUD, AND ABUSE IN THE MEDICARE FEE-
FOR-SERVICE PROGRAM.
    (a) Use in the Medicare Fee-for-service Program.--The Secretary 
shall use predictive modeling and other analytics technologies (in this 
section referred to as ``predictive analytics technologies'') to 
identify improper claims for reimbursement and to prevent the payment 
of such claims under the Medicare fee-for-service program.
    (b) Predictive Analytics Technologies Requirements.--The predictive 
analytics technologies used by the Secretary shall--
        (1) capture Medicare provider and Medicare beneficiary 
    activities across the Medicare fee-for-service program to provide a 
    comprehensive view across all providers, beneficiaries, and 
    geographies within such program in order to--
            (A) identify and analyze Medicare provider networks, 
        provider billing patterns, and beneficiary utilization 
        patterns; and
            (B) identify and detect any such patterns and networks that 
        represent a high risk of fraudulent activity;
        (2) be integrated into the existing Medicare fee-for-service 
    program claims flow with minimal effort and maximum efficiency;
        (3) be able to--
            (A) analyze large data sets for unusual or suspicious 
        patterns or anomalies or contain other factors that are linked 
        to the occurrence of waste, fraud, or abuse;
            (B) undertake such analysis before payment is made; and
            (C) prioritize such identified transactions for additional 
        review before payment is made in terms of the likelihood of 
        potential waste, fraud, and abuse to more efficiently utilize 
        investigative resources;
        (4) capture outcome information on adjudicated claims for 
    reimbursement to allow for refinement and enhancement of the 
    predictive analytics technologies on the basis of such outcome 
    information, including post-payment information about the eventual 
    status of a claim; and
        (5) prevent the payment of claims for reimbursement that have 
    been identified as potentially wasteful, fraudulent, or abusive 
    until such time as the claims have been verified as valid.
    (c) Implementation Requirements.--
        (1) Request for proposals.--Not later than January 1, 2011, the 
    Secretary shall issue a request for proposals to carry out this 
    section during the first year of implementation. To the extent the 
    Secretary determines appropriate--
            (A) the initial request for proposals may include 
        subsequent implementation years; and
            (B) the Secretary may issue additional requests for 
        proposals with respect to subsequent implementation years.
        (2) First implementation year.--The initial request for 
    proposals issued under paragraph (1) shall require the contractors 
    selected to commence using predictive analytics technologies on 
    July 1, 2011, in the 10 States identified by the Secretary as 
    having the highest risk of waste, fraud, or abuse in the Medicare 
    fee-for-service program.
        (3) Second implementation year.--Based on the results of the 
    report and recommendation required under subsection (e)(1)(B), the 
    Secretary shall expand the use of predictive analytics technologies 
    on October 1, 2012, to apply to an additional 10 States identified 
    by the Secretary as having the highest risk of waste, fraud, or 
    abuse in the Medicare fee-for-service program, after the States 
    identified under paragraph (2).
        (4) Third implementation year.--Based on the results of the 
    report and recommendation required under subsection (e)(2), the 
    Secretary shall expand the use of predictive analytics technologies 
    on January 1, 2014, to apply to the Medicare fee-for-service 
    program in any State not identified under paragraph (2) or (3) and 
    the commonwealths and territories.
        (5) Fourth implementation year.--Based on the results of the 
    report and recommendation required under subsection (e)(3), the 
    Secretary shall expand the use of predictive analytics 
    technologies, beginning April 1, 2015, to apply to Medicaid and 
    CHIP. To the extent the Secretary determines appropriate, such 
    expansion may be made on a phased-in basis.
        (6) Option for refinement and evaluation.--If, with respect to 
    the first, second, or third implementation year, the Inspector 
    General of the Department of Health and Human Services certifies as 
    part of the report required under subsection (e) for that year no 
    or only nominal actual savings to the Medicare fee-for-service 
    program, the Secretary may impose a moratorium, not to exceed 12 
    months, on the expansion of the use of predictive analytics 
    technologies under this section for the succeeding year in order to 
    refine the use of predictive analytics technologies to achieve more 
    than nominal savings before further expansion. If a moratorium is 
    imposed in accordance with this paragraph, the implementation dates 
    applicable for the succeeding year or years shall be adjusted to 
    reflect the length of the moratorium period.
    (d) Contractor Selection, Qualifications, and Data Access 
Requirements.--
        (1) Selection.--
            (A) In general.--The Secretary shall select contractors to 
        carry out this section using competitive procedures as provided 
        for in the Federal Acquisition Regulation.
            (B) Number of contractors.--The Secretary shall select at 
        least 2 contractors to carry out this section with respect to 
        any year.
        (2) Qualifications.--
            (A) In general.--The Secretary shall enter into a contract 
        under this section with an entity only if the entity--
                (i) has leadership and staff who--

                    (I) have the appropriate clinical knowledge of, and 
                experience with, the payment rules and regulations 
                under the Medicare fee-for-service program; and
                    (II) have direct management experience and 
                proficiency utilizing predictive analytics technologies 
                necessary to carry out the requirements under 
                subsection (b); or

                (ii) has a contract, or will enter into a contract, 
            with another entity that has leadership and staff meeting 
            the criteria described in clause (i).
            (B) Conflict of interest.--The Secretary may only enter 
        into a contract under this section with an entity to the extent 
        that the entity complies with such conflict of interest 
        standards as are generally applicable to Federal acquisition 
        and procurement.
        (3) Data access.--The Secretary shall provide entities with a 
    contract under this section with appropriate access to data 
    necessary for the entity to use predictive analytics technologies 
    in accordance with the contract.
    (e) Reporting Requirements.--
        (1) First implementation year report.--Not later than 3 months 
    after the completion of the first implementation year under this 
    section, the Secretary shall submit to the appropriate committees 
    of Congress and make available to the public a report that includes 
    the following:
            (A) A description of the implementation of the use of 
        predictive analytics technologies during the year.
            (B) A certification of the Inspector General of the 
        Department of Health and Human Services that--
                (i) specifies the actual and projected savings to the 
            Medicare fee-for-service program as a result of the use of 
            predictive analytics technologies, including estimates of 
            the amounts of such savings with respect to both improper 
            payments recovered and improper payments avoided;
                (ii) the actual and projected savings to the Medicare 
            fee-for-service program as a result of such use of 
            predictive analytics technologies relative to the return on 
            investment for the use of such technologies and in 
            comparison to other strategies or technologies used to 
            prevent and detect fraud, waste, and abuse in the Medicare 
            fee-for-service program; and
                (iii) includes recommendations regarding--

                    (I) whether the Secretary should continue to use 
                predictive analytics technologies;
                    (II) whether the use of such technologies should be 
                expanded in accordance with the requirements of 
                subsection (c); and
                    (III) any modifications or refinements that should 
                be made to increase the amount of actual or projected 
                savings or mitigate any adverse impact on Medicare 
                beneficiaries or providers.

            (C) An analysis of the extent to which the use of 
        predictive analytics technologies successfully prevented and 
        detected waste, fraud, or abuse in the Medicare fee-for-service 
        program.
            (D) A review of whether the predictive analytics 
        technologies affected access to, or the quality of, items and 
        services furnished to Medicare beneficiaries.
            (E) A review of what effect, if any, the use of predictive 
        analytics technologies had on Medicare providers.
            (F) Any other items determined appropriate by the 
        Secretary.
        (2) Second year implementation report.--Not later than 3 months 
    after the completion of the second implementation year under this 
    section, the Secretary shall submit to the appropriate committees 
    of Congress and make available to the public a report that 
    includes, with respect to such year, the items required under 
    paragraph (1) as well as any other additional items determined 
    appropriate by the Secretary with respect to the report for such 
    year.
        (3) Third year implementation report.--Not later than 3 months 
    after the completion of the third implementation year under this 
    section, the Secretary shall submit to the appropriate committees 
    of Congress, and make available to the public, a report that 
    includes with respect to such year, the items required under 
    paragraph (1), as well as any other additional items determined 
    appropriate by the Secretary with respect to the report for such 
    year, and the following:
            (A) An analysis of the cost-effectiveness and feasibility 
        of expanding the use of predictive analytics technologies to 
        Medicaid and CHIP.
            (B) An analysis of the effect, if any, the application of 
        predictive analytics technologies to claims under Medicaid and 
        CHIP would have on States and the commonwealths and 
        territories.
            (C) Recommendations regarding the extent to which technical 
        assistance may be necessary to expand the application of 
        predictive analytics technologies to claims under Medicaid and 
        CHIP, and the type of any such assistance.
    (f) Independent Evaluation and Report.--
        (1) Evaluation.--Upon completion of the first year in which 
    predictive analytics technologies are used with respect to claims 
    under Medicaid and CHIP, the Secretary shall, by grant, contract, 
    or interagency agreement, conduct an independent evaluation of the 
    use of predictive analytics technologies under the Medicare fee-
    for-service program and Medicaid and CHIP. The evaluation shall 
    include an analysis with respect to each such program of the items 
    required for the third year implementation report under subsection 
    (e)(3).
        (2) Report.--Not later than 18 months after the evaluation 
    required under paragraph (1) is initiated, the Secretary shall 
    submit a report to Congress on the evaluation that shall include 
    the results of the evaluation, the Secretary's response to such 
    results and, to the extent the Secretary determines appropriate, 
    recommendations for legislation or administrative actions.
    (g) Waiver Authority.--The Secretary may waive such provisions of 
titles XI, XVIII, XIX, and XXI of the Social Security Act, including 
applicable prompt payment requirements under titles XVIII and XIX of 
such Act, as the Secretary determines to be appropriate to carry out 
this section.
    (h) Funding.--
        (1) Appropriation.--Out of any funds in the Treasury not 
    otherwise appropriated, there is appropriated to the Secretary to 
    carry out this section, $100,000,000 for the period beginning 
    January 1, 2011, to remain available until expended.
        (2) Reservations.--
            (A) Independent evaluation.--The Secretary shall reserve 
        not more than 5 percent of the funds appropriated under 
        paragraph (1) for purposes of conducting the independent 
        evaluation required under subsection (f).
            (B) Application to medicaid and chip.--The Secretary shall 
        reserve such portion of the funds appropriated under paragraph 
        (1) as the Secretary determines appropriate for purposes of 
        providing assistance to States for administrative expenses in 
        the event of the expansion of predictive analytics technologies 
        to claims under Medicaid and CHIP.
    (i) Definitions.--In this section:
        (1) Commonwealths and territories.--The term ``commonwealth and 
    territories'' includes the Commonwealth of Puerto Rico, the Virgin 
    Islands, Guam, American Samoa, the Commonwealth of the Northern 
    Mariana Islands, and any other territory or possession of the 
    United States in which the Medicare fee-for-service program, 
    Medicaid, or CHIP operates.
        (2) CHIP.--The term ``CHIP'' means the Children's Health 
    Insurance Program established under title XXI of the Social 
    Security Act (42 U.S.C. 1397aa et seq.).
        (3) Medicaid.--The term ``Medicaid'' means the program to 
    provide grants to States for medical assistance programs 
    established under title XIX of the Social Security Act (42 U.S.C. 
    1396 et seq.).
        (4) Medicare beneficiary.--The term ``Medicare beneficiary'' 
    means an individual enrolled in the Medicare fee-for-service 
    program.
        (5) Medicare fee-for-service program.--The term ``Medicare fee-
    for-service program'' means the original medicare fee-for-service 
    program under parts A and B of title XVIII of the Social Security 
    Act (42 U.S.C. 1395 et seq.).
        (6) Medicare provider.--The term ``Medicare provider'' means a 
    provider of services (as defined in subsection (u) of section 1861 
    of the Social Security Act (42 U.S.C. 1395x)) and a supplier (as 
    defined in subsection (d) of such section).
        (7) Secretary.--The term ``Secretary'' means the Secretary of 
    Health and Human Services, acting through the Administrator of the 
    Centers for Medicare & Medicaid Services.
        (8) State.--The term ``State'' means each of the 50 States and 
    the District of Columbia.

                     TITLE V--BUDGETARY PROVISIONS

SEC. 5001. DETERMINATION OF BUDGETARY EFFECTS.
    The budgetary effects of this Act, for the purpose of complying 
with the Statutory Pay-As-You-Go-Act of 2010, shall be determined by 
reference to the latest statement titled ``Budgetary Effects of PAYGO 
Legislation'' for this Act, submitted for printing in the Congressional 
Record by the Chairman of the Senate Budget Committee, provided that 
such statement has been submitted prior to the vote on passage.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.