[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 861 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 861

Making supplemental appropriations for job creation, school repair and 
 modernization, and tax reduction for the fiscal year ending September 
             30, 2009, and for other stimulative purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 2009

 Mr. Minnick introduced the following bill; which was referred to the 
 Committee on Appropriations, and in addition to the Committee on the 
 Budget, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
Making supplemental appropriations for job creation, school repair and 
 modernization, and tax reduction for the fiscal year ending September 
             30, 2009, and for other stimulative 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 ``Strategic Targeted American Recovery 
and Transition Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

                  DIVISION A--APPROPRIATION PROVISIONS

TITLE I--GENERAL PROVISIONS
TITLE II--LABOR AND EDUCATION
TITLE III--TRANSPORTATION
                       DIVISION B--TAX PROVISIONS

TITLE I--ADDITIONAL TAX RELIEF FOR FAMILIES WITH CHILDREN
TITLE II--TAX INCENTIVES FOR BUSINESS
TITLE III--GENERAL PROVISIONS

SEC. 3. PURPOSES AND PRINCIPLES.

    (a) Statement of Purposes.--The purposes of this Act include the 
following:
            (1) To preserve and create jobs and promote economic 
        recovery.
            (2) To assist those most impacted by the recession.
            (3) To invest in transportation and other infrastructure 
        that will provide short-term and long-term economic benefits.
    (b) General Principles Concerning Use of Funds.--The President and 
the heads of Federal departments and agencies shall manage and expend 
the funds made available in this Act so as to achieve the purposes 
specified in subsection (a), including commencing expenditures and 
activities as quickly as possible consistent with prudent management.

SEC. 4. REFERENCES.

     Except as expressly provided otherwise, any reference to ``this 
Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

SEC. 5. EMERGENCY DESIGNATION.

    Each amount in this Act is designated as an emergency requirement 
and necessary to meet emergency needs pursuant to section 204(a) of S. 
Con. Res. 21 (110th Congress) and section 301(b)(2) of S. Con. Res. 70 
(110th Congress), the concurrent resolutions on the budget for fiscal 
years 2008 and 2009.

SEC. 6. PAY-AS-YOU-GO.

    (a) Narrowing the Pay-As-You-Go Escape Hatch.--Pay-as-you-go 
principles and requirements shall apply to all mandatory spending in 
this Act, and shall not be waived under an economic emergency provision 
of any law or congressional rule.
    (b) Statutory Pay-As-You-Go.--
            (1) Purpose.--Section 252(a) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985 is amended by striking 
        ``2002'' and inserting ``2017''.
            (2) Sequestration.--Section 252(b)(1) of the Balanced 
        Budget and Emergency Deficit Control Act of 1985 is amended by 
        striking ``2002'' and inserting ``2017''.
            (3) Expiration.--Section 275(b) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985 is amended by striking 
        ``2006'' and inserting ``2021''.

                  DIVISION A--APPROPRIATION PROVISIONS

SEC. 1001. STATEMENT OF APPROPRIATIONS.

     The following sums in this Act are appropriated, out of any money 
in the Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2009, and for other purposes.

                      TITLE I--GENERAL PROVISIONS

                        Subtitle A--Use of Funds

SEC. 1101. RELATIONSHIP TO OTHER APPROPRIATIONS.

    Each amount appropriated or made available in this Act is in 
addition to amounts otherwise appropriated for the fiscal year 
involved. Enactment of this Act shall have no effect on the 
availability of amounts under the Continuing Appropriations Resolution, 
2009 (division A of Public Law 110-329).

SEC. 1102. PREFERENCE FOR QUICK-START ACTIVITIES.

    In using funds made available in this Act for infrastructure 
investment, recipients shall give preference to activities that can be 
started and completed expeditiously, including a goal of using at least 
80 percent of the funds for activities that can be initiated not later 
than 120 days after the date of the enactment of this Act. Recipients 
shall also use grant funds in a manner that maximizes job creation and 
economic benefit. Federal funds under this Act may be utilized for 
State projects that use Grant Anticipation Revenue Vehicle (GARVEE) 
bonds.

SEC. 1103. REQUIREMENT OF TIMELY AWARD OF GRANTS.

    (a) Formula Grants.--Formula grants using funds made available in 
this Act shall be awarded not later than 30 days after the date of the 
enactment of this Act (or, in the case of appropriations not available 
upon enactment, not later than 30 days after the appropriation becomes 
available for obligation), unless expressly provided otherwise in this 
Act.
    (b) Competitive Grants.--Competitive grants using funds made 
available in this Act shall be awarded not later than 90 days after the 
date of the enactment of this Act (or, in the case of appropriations 
not available upon enactment, not later than 90 days after the 
appropriation becomes available for obligation), unless expressly 
provided otherwise in this Act.
    (c) Additional Period for New Programs.--The time limits specified 
in subsections (a) and (b) may each be extended by up to 30 days in the 
case of grants for which funding was not provided in fiscal year 2008.

SEC. 1104. USE IT OR LOSE IT REQUIREMENTS FOR GRANTEES.

    (a) Deadline for Binding Commitments.--Each recipient of a grant 
made using amounts made available in this Act in any account listed in 
subsection (c) shall enter into contracts or other binding commitments 
not later than 1 year after the date of the enactment of this Act (or 
not later than 9 months after the grant is awarded, if later) to make 
use of 100 percent of the funds awarded. In the case of activities to 
be carried out directly by a grant recipient (rather than by contracts, 
subgrants, or other arrangements with third parties), a certification 
by the recipient specifying the amounts, planned timing, and purpose of 
such expenditures shall be deemed a binding commitment for purposes of 
this section.
    (b) Redistribution of Uncommitted Funds.--The head of the Federal 
department or agency involved shall recover or deobligate any grant 
funds not committed in accordance with subsection (a), and redistribute 
such funds to other recipients eligible under the grant program and 
able to make use of such funds in a timely manner (including binding 
commitments within 120 days after the reallocation).
    (c) Appropriations to Which This Section Applies.--This section 
shall apply to grants made using amounts appropriated in any of the 
following accounts within this Act:
            (1) ``Department of Transportation--Federal Transit 
        Administration--Transit Capital Assistance''.
            (2) ``Department of Transportation--Federal Transit 
        Administration--Fixed Guideway Infrastructure Investment''.
            (3) ``Department of Transportation--Federal Transit 
        Administration--Capital Investment Grants''.

SEC. 1105. PERIOD OF AVAILABILITY.

    All funds appropriated in this Act shall remain available for 
obligation until September 30, 2010, unless expressly provided 
otherwise in this Act.

SEC. 1106. SET-ASIDE FOR MANAGEMENT AND OVERSIGHT.

    Unless other provision is made in this Act (or in other applicable 
law) for such expenses, up to 0.5 percent of each amount appropriated 
in this Act may be used for the expenses of management and oversight of 
the programs, grants, and activities funded by such appropriation, and 
may be transferred by the head of the Federal department or agency 
involved to any other appropriate account within the department or 
agency for that purpose. Funds set aside under this section shall 
remain available for obligation until September 30, 2010.

SEC. 1107. APPROPRIATIONS FOR INSPECTORS GENERAL.

    In addition to funds otherwise made available in this Act, there 
are hereby appropriated the following sums to the specified Offices of 
Inspector General, to remain available until September 30, 2010, for 
oversight and audit of programs, grants, and projects funded under this 
Act:
            (1) ``Department of Education--Departmental Management--
        Office of the Inspector General'', $14,000,000.
            (2) ``Department of Energy--Office of Inspector General'', 
        $15,000,000.
            (3) ``Department of Labor--Departmental Management--Office 
        of Inspector General'', $6,000,000.
            (4) ``Department of Transportation--Office of Inspector 
        General'', $20,000,000.

SEC. 1108. APPROPRIATION FOR GOVERNMENT ACCOUNTABILITY OFFICE.

    There is hereby appropriated as an additional amount for 
``Government Accountability Office--Salaries and Expenses'' 
$25,000,000, for oversight activities relating to this Act.

SEC. 1109. PROHIBITED USES.

    None of the funds appropriated or otherwise made available in this 
Act may be used for any casino or other gambling establishment, 
aquarium, zoo, or swimming pool.

SEC. 1110. USE OF AMERICAN IRON AND STEEL.

    (a) In General.--None of the funds appropriated or otherwise made 
available by this Act may be used for a project for the construction, 
alteration, maintenance, or repair of a public building or public work 
unless all of the iron and steel used in the project is produced in the 
United States.
    (b) Exceptions.--Subsection (a) shall not apply in any case in 
which the head of the Federal department or agency involved finds 
that--
            (1) applying subsection (a) would be inconsistent with the 
        public interest;
            (2) iron and steel are not produced in the United States in 
        sufficient and reasonably available quantities and of a 
        satisfactory quality; or
            (3) inclusion of iron and steel produced in the United 
        States will increase the cost of the overall project by more 
        than 20 percent.
    (c) Written Justification for Waiver.--If the head of a Federal 
department or agency determines that it is necessary to waive the 
application of subsection (a) based on a finding under subsection (b), 
the head of the department or agency shall publish in the Federal 
Register a detailed written justification as to why the provision is 
being waived.
    (d) Definitions.--In this section, the terms ``public building'' 
and ``public work'' have the meanings given such terms in section 1 of 
the Buy American Act (41 U.S.C. 10c) and include airports, bridges, 
canals, dams, dikes, pipelines, railroads, multiline mass transit 
systems, roads, tunnels, harbors, and piers.

SEC. 1111. WAGE RATE REQUIREMENTS.

    Notwithstanding any other provision of law and in a manner 
consistent with other provisions in this Act, all laborers and 
mechanics employed by contractors and subcontractors on projects funded 
directly by or assisted in whole or in part by and through the Federal 
Government pursuant to this Act shall be paid wages at rates not less 
than those prevailing on projects of a character similar in the 
locality as determined by the Secretary of Labor in accordance with 
subchapter IV of chapter 31 of title 40, United States Code. With 
respect to the labor standards specified in this section, the Secretary 
of Labor shall have the authority and functions set forth in 
Reorganization Plan Numbered 14 of 1950 (64 Stat. 1267; 5 U.S.C. App.) 
and section 3145 of title 40, United States Code.

SEC. 1112. PERSISTENT POVERTY COUNTIES.

    (a) Allocation Requirement.--Of the amount appropriated in this Act 
for ``Department of Agriculture--Rural Development Programs--Rural 
Community Advancement Program'', at least 10 percent shall be allocated 
for assistance in persistent poverty counties.
    (b) Definition.--For purposes of this section, the term 
``persistent poverty counties'' means any county that has had 20 
percent or more of its population living in poverty over the past 30 
years, as measured by the 1980, 1990, and 2000 decennial censuses.

SEC. 1113. REQUIRED PARTICIPATION IN E-VERIFY PROGRAM.

    None of the funds made available in this Act may be used to enter 
into a contract with an entity that does not participate in the E-
verify program described in section 401(b) of the Illegal Immigration 
Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a note).

          Subtitle B--Accountability in Recovery Act Spending

            PART 1--TRANSPARENCY AND OVERSIGHT REQUIREMENTS

SEC. 1201. TRANSPARENCY REQUIREMENTS.

    (a) Requirements for Federal Agencies.--Each Federal agency shall 
publish on the website Recovery.gov (as established under section 1226 
of this subtitle)--
            (1) a plan for using funds made available in this Act to 
        the agency; and
            (2) all announcements for grant competitions, allocations 
        of formula grants, and awards of competitive grants using those 
        funds.
    (b) Requirements for Federal, State, and Local Government 
Agencies.--
            (1) Infrastructure investment funding.--With respect to 
        funds made available under this Act for infrastructure 
        investments to Federal, State, or local government agencies, 
        the following requirements apply:
                    (A) Each such agency shall notify the public of 
                funds obligated to particular infrastructure 
                investments by posting the notification on the website 
                Recovery.gov.
                    (B) The notification required by subparagraph (A) 
                shall include the following:
                            (i) A description of the infrastructure 
                        investment funded.
                            (ii) The purpose of the infrastructure 
                        investment.
                            (iii) The total cost of the infrastructure 
                        investment.
                            (iv) The rationale of the agency for 
                        funding the infrastructure investment with 
                        funds made available under this Act.
                            (v) The name of the person to contact at 
                        the agency if there are concerns with the 
                        infrastructure investment and, with respect to 
                        Federal agencies, an email address for the 
                        Federal official in the agency whom the public 
                        can contact.
                            (vi) In the case of State or local 
                        agencies, a certification from the Governor, 
                        mayor, or other chief executive, as 
                        appropriate, that the infrastructure investment 
                        has received the full review and vetting 
                        required by law and that the chief executive 
                        accepts responsibility that the infrastructure 
                        investment is an appropriate use of taxpayer 
                        dollars. A State or local agency may not 
                        receive infrastructure investment funding from 
                        funds made available in this Act unless this 
                        certification is made.
            (2) Operational funding.--With respect to funds made 
        available under this Act in the form of grants for operational 
        purposes to State or local government agencies or other 
        organizations, the agency or organization shall publish on the 
        website Recovery.gov a description of the intended use of the 
        funds, including the number of jobs sustained or created.
    (c) Availability on Internet of Contracts and Grants.--Each 
contract awarded or grant issued using funds made available in this Act 
shall be posted on the Internet and linked to the website Recovery.gov. 
Proprietary data that is required to be kept confidential under 
applicable Federal or State law or regulation shall be redacted before 
posting.

SEC. 1202. INSPECTOR GENERAL REVIEWS.

    (a) Reviews.--Any inspector general of a Federal department or 
executive agency shall review, as appropriate, any concerns raised by 
the public about specific investments using funds made available in 
this Act. Any findings of an inspector general resulting from such a 
review shall be relayed immediately to the head of each department and 
agency. In addition, the findings of such reviews, along with any 
audits conducted by any inspector general of funds made available in 
this Act, shall be posted on the Internet and linked to the website 
Recovery.gov.
    (b) Examination of Records.--The Inspector General of the agency 
concerned may examine any records related to obligations of funds made 
available in this Act.

SEC. 1203. GOVERNMENT ACCOUNTABILITY OFFICE REVIEWS AND REPORTS.

    (a) Reviews and Reports.--The Comptroller General of the United 
States shall conduct bimonthly reviews and prepare reports on such 
reviews on the use by selected States and localities of funds made 
available in this Act. Such reports, along with any audits conducted by 
the Comptroller General of such funds, shall be posted on the Internet 
and linked to the website Recovery.gov.
    (b) Examination of Records.--The Comptroller General may examine 
any records related to obligations of funds made available in this Act.

SEC. 1204. COUNCIL OF ECONOMIC ADVISERS REPORTS.

    The Chairman of the Council of Economic Advisers, in consultation 
with the Director of the Office of Management and Budget and the 
Secretary of the Treasury, shall submit quarterly reports to Congress 
detailing the estimated impact of programs under this Act on 
employment, economic growth, and other key economic indicators.

SEC. 1205. SPECIAL CONTRACTING PROVISIONS.

    The Federal Acquisition Regulation shall apply to contracts awarded 
with funds made available in this Act. To the maximum extent possible, 
such contracts shall be awarded as fixed-price contracts through the 
use of competitive procedures. Existing contracts so awarded may be 
utilized in order to obligate such funds expeditiously. Any contract 
awarded with such funds that is not fixed-price and not awarded using 
competitive procedures shall be posted in a special section of the 
website Recovery.gov.

             PART 2--ACCOUNTABILITY AND TRANSPARENCY BOARD

SEC. 1221. ESTABLISHMENT OF THE ACCOUNTABILITY AND TRANSPARENCY BOARD.

    There is established a board to be known as the ``Recovery Act 
Accountability and Transparency Board'' (hereafter in this subtitle 
referred to as the ``Board'') to coordinate and conduct oversight of 
Federal spending under this Act to prevent waste, fraud, and abuse.

SEC. 1222. COMPOSITION OF BOARD.

    (a) Membership.--The Board shall be composed of seven members as 
follows:
            (1) The Chief Performance Officer of the President, who 
        shall chair the Board.
            (2) Six members designated by the President from the 
        inspectors general and deputy secretaries of the Departments of 
        Education, Energy, Transportation, and other Federal 
        departments and agencies to which funds are made available in 
        this Act.
    (b) Terms.--Each member of the Board shall serve for a term to be 
determined by the President.

SEC. 1223. FUNCTIONS OF THE BOARD.

    (a) Oversight.--The Board shall coordinate and conduct oversight of 
spending under this Act to prevent waste, fraud, and abuse. In addition 
to responsibilities set forth in this subtitle, the responsibilities of 
the Board shall include the following:
            (1) Ensuring that the reporting of information regarding 
        contract and grants under this Act meets applicable standards 
        and specifies the purpose of the contract or grant and measures 
        of performance.
            (2) Verifying that competition requirements applicable to 
        contracts and grants under this Act and other applicable 
        Federal law have been satisfied.
            (3) Investigating spending under this Act to determine 
        whether wasteful spending, poor contract or grant management, 
        or other abuses are occurring.
            (4) Reviewing whether there are sufficient qualified 
        acquisition and grant personnel overseeing spending under this 
        Act.
            (5) Reviewing whether acquisition and grant personnel 
        receive adequate training and whether there are appropriate 
        mechanisms for interagency collaboration.
    (b) Reports.--
            (1) Flash and other reports.--The Board shall submit to 
        Congress reports, to be known as ``flash reports'', on 
        potential management and funding problems that require 
        immediate attention. The Board also shall submit to Congress 
        such other reports as the Board considers appropriate on the 
        use and benefits of funds made available in this Act.
            (2) Quarterly.--The Board shall submit to the President and 
        Congress quarterly reports summarizing its findings and the 
        findings of agency inspectors general and may issue additional 
        reports as appropriate.
            (3) Annually.--On an annual basis, the Board shall prepare 
        a consolidated report on the use of funds under this Act. All 
        reports shall be publicly available and shall be posted on the 
        Internet website Recovery.gov, except that portions of reports 
        may be redacted if the portions would disclose information that 
        is protected from public disclosure under section 552 of title 
        5, United States Code (popularly known as the Freedom of 
        Information Act).
    (c) Recommendations to Agencies.--The Board shall make 
recommendations to Federal agencies on measures to prevent waste, 
fraud, and abuse. A Federal agency shall, within 30 days after receipt 
of any such recommendation, submit to the Board, the President, and the 
congressional committees of jurisdiction a report on whether the agency 
agrees or disagrees with the recommendations and what steps, if any, 
the agency plans to take to implement the recommendations.

SEC. 1224. POWERS OF THE BOARD.

    (a) Coordination of Audits and Investigations by Agency Inspectors 
General.--The Board shall coordinate the audits and investigations of 
spending under this Act by agency inspectors general.
    (b) Conduct of Reviews by Board.--The Board may conduct reviews of 
spending under this Act and may collaborate on such reviews with any 
inspector general.
    (c) Meetings.--The Board may, for the purpose of carrying out its 
duties under this Act, hold public meetings, sit and act at times and 
places, and receive information as the Board considers appropriate. The 
Board shall meet at least once a month.
    (d) Obtaining Official Data.--The Board may secure directly from 
any department or agency of the United States information necessary to 
enable it to carry out its duties under this Act. Upon request of the 
Chairman of the Board, the head of that department or agency shall 
furnish that information to the Board.
    (e) Contracts.--The Board may enter into contracts to enable the 
Board to discharge its duties under this Act.

SEC. 1225. STAFFING.

    (a) Executive Director.--The Chairman of the Board may appoint and 
fix the compensation of an executive director and other personnel as 
may be required to carry out the functions of the Board. The Director 
shall be paid at the rate of basic pay for level IV of the Executive 
Schedule.
    (b) Staff of Federal Agencies.--Upon request of the Board, the head 
of any Federal department or agency may detail any Federal official or 
employee, including officials and employees of offices of inspector 
general, to the Board without reimbursement from the Board, and such 
detailed staff shall retain the rights, status, and privileges of his 
or her regular employment without interruption.
    (c) Office Space.--Office space shall be provided to the Board 
within the Executive Office of the President.

SEC. 1226. RECOVERY.GOV.

    (a) Requirement To Establish Website.--The Board shall establish 
and maintain a website on the Internet to be named Recovery.gov, to 
foster greater accountability and transparency in the use of funds made 
available in this Act.
    (b) Purpose.--Recovery.gov shall be a portal or gateway to key 
information related to this Act and provide a window to other 
Government websites with related information.
    (c) Matters Covered.--In establishing the website Recovery.gov, the 
Board shall ensure the following:
            (1) The website shall provide materials explaining what 
        this Act means for citizens. The materials shall be easy to 
        understand and regularly updated.
            (2) The website shall provide accountability information, 
        including a database of findings from audits, inspectors 
        general, and the Government Accountability Office.
            (3) The website shall provide data on relevant economic, 
        financial, grant, and contract information in user-friendly 
        visual presentations to enhance public awareness of the use 
        funds made available in this Act.
            (4) The website shall provide detailed data on contracts 
        awarded by the Government for purposes of carrying out this 
        Act, including information about the competitiveness of the 
        contracting process, notification of solicitations for 
        contracts to be awarded, and information about the process that 
        was used for the award of contracts.
            (5) The website shall include printable reports on funds 
        made available in this Act obligated by month to each State and 
        congressional district.
            (6) The website shall provide a means for the public to 
        give feedback on the performance of contracts awarded for 
        purposes of carrying out this Act.
            (7) The website shall be enhanced and updated as necessary 
        to carry out the purposes of this subtitle.

SEC. 1227. PRESERVATION OF THE INDEPENDENCE OF INSPECTORS GENERAL.

    Inspectors general shall retain independent authority to determine 
whether to conduct an audit or investigation of spending under this 
Act. If the Board requests that an inspector general conduct or refrain 
from conducting an audit or investigation and the inspector general 
rejects the request in whole or in part, the inspector general shall, 
within 30 days after receipt of the request, submit to the Board, the 
agency head, and the congressional committees of jurisdiction a report 
explaining why the inspector general has rejected the request in whole 
or in part.

SEC. 1228. COORDINATION WITH THE COMPTROLLER GENERAL AND STATE 
              AUDITORS.

    The Board shall coordinate its oversight activities with the 
Comptroller General of the United States and State auditor generals.

SEC. 1229. INDEPENDENT ADVISORY PANEL.

    (a) Establishment.--There is established a panel to be known as the 
``Independent Advisory Panel'' to advise the Board.
    (b) Membership.--The Panel shall be composed of five members 
appointed by the President from among individuals with expertise in 
economics, public finance, contracting, accounting, or other relevant 
fields.
    (c) Functions.--The Panel shall make recommendations to the Board 
on actions the Board could take to prevent waste, fraud, and abuse in 
Federal spending under this Act.
    (d) Travel Expenses.--Each member of the Panel shall receive travel 
expenses, including per diem in lieu of subsistence, in accordance with 
applicable provisions under subchapter I of chapter 57 of title 5, 
United States Code.

SEC. 1230. FUNDING.

    There is hereby appropriated to the Board $14,000,000 to carry out 
this subtitle.

SEC. 1231. BOARD TERMINATION.

     The Board shall terminate 12 months after 90 percent of the funds 
made available under this Act have been expended, as determined by the 
Director of the Office of Management and Budget.

     PART 3--ADDITIONAL ACCOUNTABILITY AND TRANSPARENCY PROVISIONS

SEC. 1241. LIMITATION ON THE LENGTH OF CERTAIN NONCOMPETITIVE 
              CONTRACTS.

    No contract entered into using funds made available in this Act 
pursuant to the authority provided in section 303(c)(2) of the Federal 
Property and Administrative Services Act of 1949 (41 U.S.C. 253(c)(2)) 
that is for an amount greater than the simplified acquisition threshold 
(as defined in section 4(11) of the Office of Federal Procurement 
Policy Act (41 U.S.C. (4)(11))--
            (1) may exceed the time necessary--
                    (A) to meet the unusual and compelling requirements 
                of the work to be performed under the contract; and
                    (B) for the executive agency to enter into another 
                contract for the required goods or services through the 
                use of competitive procedures; and
            (2) may exceed one year unless the head of the executive 
        agency entering into such contract determines that exceptional 
        circumstances apply.

SEC. 1242. ACCESS OF GOVERNMENT ACCOUNTABILITY OFFICE AND OFFICES OF 
              INSPECTOR GENERAL TO CERTAIN EMPLOYEES.

    (a) Access.--Each contract awarded using funds made available in 
this Act shall provide that the Comptroller General and his 
representatives, and any representatives of an appropriate inspector 
general appointed under section 3 or 8G of the Inspector General Act of 
1978 (5 U.S.C. App.), are authorized--
            (1) to examine any records of the contractor or any of its 
        subcontractors, or any State or local agency administering such 
        contract, that directly pertain to, and involve transactions 
        relating to, the contract or subcontract; and
            (2) to interview any current employee regarding such 
        transactions.
    (b) Relationship to Existing Authority.--Nothing in this section 
shall be interpreted to limit or restrict in any way any existing 
authority of the Comptroller General or an Inspector General.

SEC. 1243. PROTECTING STATE AND LOCAL GOVERNMENT AND CONTRACTOR 
              WHISTLEBLOWERS.

    (a) Prohibition of Reprisals.--An employee of any non-Federal 
employer receiving funds made available in this Act may not be 
discharged, demoted, or otherwise discriminated against as a reprisal 
for disclosing to the Board, an inspector general, the Comptroller 
General, a member of Congress, or a Federal agency head, or their 
representatives, information that the employee reasonably believes is 
evidence of--
            (1) gross mismanagement of an executive agency contract or 
        grant;
            (2) a gross waste of executive agency funds;
            (3) a substantial and specific danger to public health or 
        safety; or
            (4) a violation of law related to an executive agency 
        contract (including the competition for or negotiation of a 
        contract) or grant awarded or issued to carry out this Act.
    (b) Investigation of Complaints.--
            (1) A person who believes that the person has been 
        subjected to a reprisal prohibited by subsection (a) may submit 
        a complaint to the inspector general of the executive agency 
        that awarded the contract or issued the grant. Unless the 
        inspector general determines that the complaint is frivolous, 
        the inspector general shall investigate the complaint and, upon 
        completion of such investigation, submit a report of the 
        findings of the investigation to the person, the person's 
        employer, the head of the Federal agency that awarded the 
        contract or issued the grant, and the Board.
            (2)(A) Except as provided under subparagraph (B), the 
        inspector general shall make a determination that a complaint 
        is frivolous or submit a report under paragraph (1) within 180 
        days after receiving the complaint.
            (B) If the inspector general is unable to complete an 
        investigation in time to submit a report within the 180-day 
        period specified in subparagraph (A) and the person submitting 
        the complaint agrees to an extension of time, the inspector 
        general shall submit a report under paragraph (1) within such 
        additional period of time as shall be agreed upon between the 
        inspector general and the person submitting the complaint.
    (c) Remedy and Enforcement Authority.--
            (1) Not later than 30 days after receiving an inspector 
        general report pursuant to subsection (b), the head of the 
        agency concerned shall determine whether there is sufficient 
        basis to conclude that the non-Federal employer has subjected 
        the complainant to a reprisal prohibited by subsection (a) and 
        shall either issue an order denying relief or shall take one or 
        more of the following actions:
                    (A) Order the employer to take affirmative action 
                to abate the reprisal.
                    (B) Order the employer to reinstate the person to 
                the position that the person held before the reprisal, 
                together with the compensation (including back pay), 
                employment benefits, and other terms and conditions of 
                employment that would apply to the person in that 
                position if the reprisal had not been taken.
                    (C) Order the employer to pay the complainant an 
                amount equal to the aggregate amount of all costs and 
                expenses (including attorneys' fees and expert 
                witnesses' fees) that were reasonably incurred by the 
                complainant for, or in connection with, bringing the 
                complaint regarding the reprisal, as determined by the 
                head of the agency.
            (2) If the head of an executive agency issues an order 
        denying relief under paragraph (1) or has not issued an order 
        within 210 days after the submission of a complaint under 
        subsection (b), or in the case of an extension of time under 
        paragraph (b)(2)(B), not later than 30 days after the 
        expiration of the extension of time, and there is no showing 
        that such delay is due to the bad faith of the complainant, the 
        complainant shall be deemed to have exhausted all 
        administrative remedies with respect to the complaint, and the 
        complainant may bring a de novo action at law or equity against 
        the employer to seek compensatory damages and other relief 
        available under this section in the appropriate district court 
        of the United States, which shall have jurisdiction over such 
        an action without regard to the amount in controversy. Such an 
        action shall, at the request of either party to the action, be 
        tried by the court with a jury.
            (3) An inspector general determination and an agency head 
        order denying relief under paragraph (2) shall be admissible in 
        evidence in any de novo action at law or equity brought 
        pursuant to this subsection.
            (4) Whenever a person fails to comply with an order issued 
        under paragraph (1), the head of the agency shall file an 
        action for enforcement of such order in the United States 
        district court for a district in which the reprisal was found 
        to have occurred. In any action brought under this paragraph, 
        the court may grant appropriate relief, including injunctive 
        relief and compensatory and exemplary damages.
            (5) Any person adversely affected or aggrieved by an order 
        issued under paragraph (1) may obtain review of the order's 
        conformance with this subsection, and any regulations issued to 
        carry out this section, in the United States court of appeals 
        for a circuit in which the reprisal is alleged in the order to 
        have occurred. No petition seeking such review may be filed 
        more than 60 days after issuance of the order by the head of 
        the agency. Review shall conform to chapter 7 of title 5.
    (d) Construction.--Nothing in this section may be construed to 
authorize the discharge of, demotion of, or discrimination against an 
employee for a disclosure other than a disclosure protected by 
subsection (a) or to modify or derogate from a right or remedy 
otherwise available to the employee.
    (e) Definitions.--
            (1) Non-federal employer receiving funds under this act.--
        The term ``non-Federal employer receiving funds made available 
        in this Act'' means--
                    (A) with respect to a Federal contract awarded or 
                Federal grant issued to carry out this Act, the 
                contractor or grantee, as the case may be, if the 
                contractor or grantee is an employer; or
                    (B) a State or local government, if the State or 
                local government has received funds made available in 
                this Act.
            (2) Executive agency.--The term ``executive agency'' has 
        the meaning given that term in section 4 of the Office of 
        Federal Procurement Policy Act (41 U.S.C. 403).
            (3) State or local government.--The term ``State or local 
        government'' means--
                    (A) the government of each of the several States, 
                the District of Columbia, the Commonwealth of Puerto 
                Rico, Guam, American Samoa, the Virgin Islands, the 
                Northern Mariana Islands, or any other territory or 
                possession of the United States; or
                    (B) the government of any political subdivision of 
                a government listed in subparagraph (A).

                     TITLE II--LABOR AND EDUCATION

                           Subtitle A--Labor

                          DEPARTMENT OF LABOR

                 Employment and Training Administration

                    training and employment services

    For an additional amount for ``Training and Employment Services'' 
for activities under the Workforce Investment Act of 1998 (``WIA''), 
$4,000,000,000, which shall be available for obligation on the date of 
enactment of this Act, as follows:
            (1) $850,000,000 for grants to the States for adult 
        employment and training activities;
            (2) $850,000,000 for grants to the States for youth 
        activities, including summer jobs for youth: Provided, That the 
        work readiness performance indicator described in section 
        136(b)(2)(A)(ii)(I) of the WIA shall be the only measure of 
        performance used to assess the effectiveness of summer jobs for 
        youth provided with such funds: Provided further, That with 
        respect to the youth activities provided with such funds, 
        section 101(13)(A) of the WIA shall be applied by substituting 
        ``age 24'' for ``age 21'': Provided further, That no portion of 
        the additional funds provided herein shall be reserved to carry 
        out section 127(b)(1)(A) of the WIA: Provided further, That for 
        purposes of section 127(b)(1)(C)(iv) of the WIA, such funds 
        shall be allotted as if the total amount of funding available 
        for youth activities in the fiscal year does not exceed 
        $850,000,000;
            (3) $1,000,000,000 for grants to the States for dislocated 
        worker employment and training activities;
            (4) $500,000,000 for the dislocated workers assistance 
        national reserve to remain available for Federal obligation 
        through June 30, 2010: Provided, That such funds shall be made 
        available for grants only to eligible entities that serve areas 
        of high unemployment or high poverty and only for the purposes 
        described in subsection 173(a)(1) of the WIA: Provided further, 
        That the Secretary of Labor shall ensure that applicants for 
        such funds demonstrate how income support, child care, and 
        other supportive services necessary for an individual's 
        participation in job training will be provided;
            (5) $50,000,000 for YouthBuild activities, which shall 
        remain available for Federal obligation through June 30, 2010; 
        and
            (6) $750,000,000 for a program of competitive grants for 
        worker training and placement in high growth and emerging 
        industry sectors: Provided, That $500,000,000 shall be for 
        research, labor exchange and job training projects that prepare 
        workers for careers in the energy efficiency and renewable 
        energy industries specified in section 171(e)(1)(B)(ii) of the 
        WIA (as amended by the Green Jobs Act of 2007):
Provided, That the additional funds provided to States under this 
heading are not subject to section 191(a) of the WIA: Provided further, 
That notwithstanding section 1106 of this Act, there shall be no amount 
set aside from the appropriations made in subsections (1) through (3) 
under this heading and the amount set aside for subsections (4) through 
(6) shall be up to 1 percent instead of the percentage specified in 
such section.

            community service employment for older americans

     For an additional amount for ``Community Service Employment for 
Older Americans'' to carry out title V of the Older Americans Act of 
1965, $120,000,000, which shall be available for obligation on the date 
of enactment of this Act: Provided, That funds shall be allotted within 
30 days of such enactment to current grantees in proportion to their 
allotment in program year 2008.

                        Departmental Management

                          office of job corps

    For an additional amount for ``Office of Job Corps'', $300,000,000, 
for construction, rehabilitation and acquisition of Job Corps Centers, 
which shall be available upon the date of enactment of this Act and 
remain available for obligation through June 30, 2010: Provided, That 
section 1552(a) of title 31, United States Code shall not apply to up 
to 30 percent of such funds, if such funds are used for a multi-year 
lease agreement that will result in construction activities that can 
commence within 120 days of enactment of this Act: Provided further, 
That notwithstanding section 3324(a) of title 31, United States Code, 
the funds referred to in the preceding proviso may be used for advance, 
progress, and other payments: Provided further, That the Secretary of 
Labor may transfer up to 15 percent of such funds to meet the 
operational needs of such centers: Provided further, That priority 
should be given to activities that can commence promptly following 
enactment and to those projects that will create the greatest impact on 
Job Corps facilities: Provided further, That the Secretary shall 
provide to the Committees on Appropriations of the House of 
Representatives and the Senate a report on the actual obligations, 
expenditures, and unobligated balances for each activity funded under 
this heading not later than September 30, 2009 and quarterly thereafter 
as long as funding provided under this heading is available for 
obligation or expenditure.

                         Subtitle B--Education

                        DEPARTMENT OF EDUCATION

              School Modernization, Renovation, and Repair

    For carrying out school modernization, renovation, and repair, not 
to exceed $14,000,000,000.

         Higher Education Modernization, Renovation, and Repair

    For carrying out higher education modernization, renovation, and 
repair, $6,000,000,000.

                     Subtitle C--General Provisions

SEC. 2301. CEILING ON TOTAL COST.

    Any funds appropriated in this title shall be available for 
obligation or expenditure only to the extent that such obligation or 
expenditure will not cause the total amount of obligations or 
expenditures under this title to exceed $14,000,000,000.

                       TITLE III--TRANSPORTATION

                    Subtitle A--Highways and Transit

                      DEPARTMENT OF TRANSPORTATION

                     Federal Highway Administration

                   highway infrastructure investment

    For projects and activities eligible under section 133 of title 23, 
United States Code, section 144 of such title (without regard to 
subsection (g)), and sections 103, 119, 134, 148, and 149 of such 
title, $50,000,000,000, of which $99,000,000 shall be for Indian 
reservation roads under section 204 of such title; $250,000,000 shall 
be for park roads and parkways under section 204 of such title; 
$20,000,000 shall be for highway surface transportation and technology 
training under section 140(b) of such title; and $20,000,000 shall be 
for disadvantaged business enterprises bonding assistance under section 
332(e) of title 49, United States Code: Provided, That the amount set 
aside from this appropriation pursuant to section 1106 of this Act 
shall not be more than 0.2 percent of the funds made available under 
this heading instead of the percentage specified in such section: 
Provided  further, That, after making the set-asides authorized by the 
previous provisos, the funds made available under this heading shall be 
distributed among the States.

                     Federal Transit Administration

                       transit capital assistance

    For transit capital assistance grants, $6,000,000,000, of which 
$5,400,000,000 shall be for grants under section 5307 of title 49, 
United States Code and shall be apportioned in accordance with section 
5336 of such title (other than subsections (i)(1) and (j)) but may not 
be combined or commingled with any other funds apportioned under such 
section 5336, and of which $600,000,000 shall be for grants under 
section 5311 of such title and shall be apportioned in accordance with 
such section 5311 but may not be combined or commingled with any other 
funds apportioned under that section: Provided, That of the funds 
provided for section 5311 under this heading, 3 percent shall be made 
available for section 5311(c)(1): Provided further, That applicable 
chapter 53 requirements shall apply except that the Federal share of 
the costs for which a grant is made under this heading shall be, at the 
option of the recipient, up to 100 percent:  Provided further, In lieu 
of the requirements of section 1103 of this Act, funds made available 
under this heading shall be apportioned not later than 7 days after the 
date of enactment of this Act: Provided further, That for purposes of 
applying section 1104 of this Act to this appropriation, the deadline 
for grantees to enter into obligations to make use of not less than 80 
percent of the funds awarded shall be 180 days after apportionment: 
Provided further, That the provisions of section 1101(b) of Public Law 
109-59 shall apply to funds made available under this heading: Provided 
further, That notwithstanding any other provision of law, of the funds 
apportioned in accordance with section 5336, up to three-quarters of 1 
percent shall be available for administrative expenses and program 
management oversight and of the funds apportioned in accordance with 
section 5311, up to one-half of 1 percent shall be available for 
administrative expenses and program management oversight and both 
amounts shall remain available for obligation until September 30, 2011: 
Provided further, That the preceding proviso shall apply in lieu of the 
provisions in section 1106 of this Act.

                fixed guideway infrastructure investment

    For an amount for capital expenditures authorized under section 
5309(b)(2) of title 49, United States Code, $2,000,000,000: Provided, 
That the Secretary of Transportation shall apportion funds under this 
heading pursuant to the formula set forth in section 5337 of title 49, 
United States Code: Provided further, That the funds appropriated under 
this heading shall not be commingled with funds available under the 
Formula and Bus Grants account:  Provided further, In lieu of the 
requirements of section 1103 of this Act, funds made available under 
this heading shall be apportioned not later than 7 days after the date 
of enactment of this Act: Provided further, That for purposes of 
applying section 1104 of this Act to this appropriation, the deadline 
for grantees to enter into obligations to make use of not less than 80 
percent of the funds awarded shall be 180 days after apportionment: 
Provided further, That applicable chapter 53 requirements shall apply 
except that the Federal share of the costs for which a grant is made 
under this heading shall be, at the option of the recipient, up to 100 
percent: Provided further, That the provisions of section 1101(b) of 
Public Law 109-59 shall apply to funds made available under this 
heading: Provided further, That notwithstanding any other provision of 
law, up to 1 percent of the funds under this heading shall be available 
for administrative expenses and program management oversight and shall 
remain available for obligation until September 30, 2012: Provided 
further, That the preceding proviso shall apply in lieu of the 
provisions in section 1106 of this Act.

                       capital investment grants

     For an additional amount for ``Capital Investment Grants'', as 
authorized under section 5338(c)(4) of title 49, United States Code, 
and allocated under section 5309(m)(2)(A) of such title, to enable the 
Secretary of Transportation to make discretionary grants as authorized 
by section 5309(d) and (e) of such title, $1,000,000,000: Provided, 
That such amount shall be allocated without regard to the limitation 
under section 5309(m)(2)(A)(i): Provided further, That in selecting 
projects to be funded, priority shall be given to projects that are 
currently in construction or are able to award contracts based on bids 
within 120 days of enactment of this Act: Provided further, That for 
purposes of applying section 1104 of this Act to this appropriation, 
the deadline for grantees to enter into contracts or other binding 
commitments to make use of not less than 80 percent of the funds 
awarded shall be 120 days after award: Provided further, That the 
provisions of section 1101(b) of Public Law 109-59 shall apply to funds 
made available under this heading: Provided further, That applicable 
chapter 53 requirements shall apply, except that notwithstanding any 
other provision of law, up to 1 percent of the funds under this heading 
shall be available for administrative expenses and program management 
oversight and shall remain available for obligation until September 30, 
2012: Provided further, That the preceding proviso shall apply in lieu 
of the provisions in section 1106 of this Act.

                     Subtitle B--General Provisions

SEC. 3201. CEILING ON TOTAL COST.

    Any funds appropriated in this title shall be available for 
obligation or expenditure only to the extent that such obligation or 
expenditure will not cause the total amount of obligations or 
expenditures under this title to exceed $50,000,000,000.

                       DIVISION B--TAX PROVISIONS

SEC. 1000. SHORT TITLE, ETC.

    (a) Short Title.--This division may be cited as the ``American 
Recovery and Reinvestment Tax Act of 2009''.
    (b) Reference.--Except as otherwise expressly provided, whenever in 
this division an amendment or repeal is expressed in terms of an 
amendment to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provision of the 
Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this division is 
as follows:

Sec. 1000. Short title, etc.
       TITLE I--ADDITIONAL TAX RELIEF FOR FAMILIES WITH CHILDREN

Sec. 1001. Increase in earned income tax credit.
Sec. 1002. Increase of refundable portion of child credit.
                 TITLE II--TAX INCENTIVES FOR BUSINESS

              Subtitle A--Temporary Investment Incentives

Sec. 2100. Special allowance for certain property acquired during 2009.
Sec. 2101. Extension of increase in limitation on expensing of certain 
                            depreciable business assets.
                  Subtitle B--Incentives for New Jobs

Sec. 2201. Incentives to hire unemployed veterans and disconnected 
                            youth.
    Subtitle C--Repeal of Withholding Tax on Government Contractors

Sec. 2301. Repeal of withholding tax on Government contractors.
                     TITLE III--GENERAL PROVISIONS

Sec. 3001. Ceiling on total cost.

       TITLE I--ADDITIONAL TAX RELIEF FOR FAMILIES WITH CHILDREN

SEC. 1001. INCREASE IN EARNED INCOME TAX CREDIT.

    (a) In General.--Subsection (b) of section 32 is amended by adding 
at the end the following new paragraph:
            ``(3) Special rules for 2009 and 2010.--In the case of any 
        taxable year beginning in 2009 or 2010--
                    ``(A) Increased credit percentage for 3 or more 
                qualifying children.--In the case of a taxpayer with 3 
                or more qualifying children, the credit percentage is 
                45 percent.
                    ``(B) Reduction of marriage penalty.--
                            ``(i) In general.--The dollar amount in 
                        effect under paragraph (2)(B) shall be $5,000.
                            ``(ii) Inflation adjustment.--In the case 
                        of any taxable year beginning in 2010, the 
                        $5,000 amount in clause (i) shall be increased 
                        by an amount equal to--
                                    ``(I) such dollar amount, 
                                multiplied by
                                    ``(II) the cost of living 
                                adjustment determined under section 
                                1(f)(3) for the calendar year in which 
                                the taxable year begins determined by 
                                substituting `calendar year 2008' for 
                                `calendar year 1992' in subparagraph 
                                (B) thereof.
                            ``(iii) Rounding.--Subparagraph (A) of 
                        subsection (j)(2) shall apply after taking into 
                        account any increase under clause (ii).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 1002. INCREASE OF REFUNDABLE PORTION OF CHILD CREDIT.

    (a) In General.--Paragraph (4) of section 24(d) is amended to read 
as follows:
            ``(4) Special rule for 2009 and 2010.--Notwithstanding 
        paragraph (3), in the case of any taxable year beginning in 
        2009 or 2010, the dollar amount in effect for such taxable year 
        under paragraph (1)(B)(i) shall be zero.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

                 TITLE II--TAX INCENTIVES FOR BUSINESS

              Subtitle A--Temporary Investment Incentives

SEC. 2100. SPECIAL ALLOWANCE FOR CERTAIN PROPERTY ACQUIRED DURING 2009.

    (a) In General.--Subsection (k) of section 168 is amended--
            (1) by striking ``January 1, 2009'' each place it appears 
        in paragraphs (1), (2), and (3) and inserting ``January 1, 
        2010'', and
            (2) by striking ``January 1, 2010'' in paragraph (2)(A)(iv) 
        and inserting ``January 1, 2011''.
    (b) Conforming Amendments.--
            (1) Section 168(k)(4)(D) is amended by redesignating 
        clauses (i) and (ii) as clauses (iii) and (iv) and by inserting 
        before clause (iii) (as so redesignated) the following new 
        clauses:
                            ``(i) `January 1, 2009' shall be 
                        substituted for `January 1, 2010' each place it 
                        appears,
                            ``(ii) `January 1, 2010' shall be 
                        substituted for `January 1, 2011' in paragraph 
                        (2)(A)(iv),''.
            (2) Section 168(l)(5) is amended by striking ``January 1, 
        2009'' and inserting ``January 1, 2010''.
            (3) Section 1400L(b)(2)(D) is amended by striking ``January 
        1, 2010'' and inserting ``January 1, 2011''.
            (4) Section 1400N(d)(3) is amended by striking ``January 1, 
        2009'' and inserting ``January 1, 2010''.
            (5) The heading for subsection (k) of section 168 is 
        amended by striking ``January 1, 2009'' and inserting ``January 
        1, 2010''.
            (6) The heading for clause (ii) of section 168(k)(2)(B) is 
        amended by striking ``pre-january 1, 2009'' and inserting 
        ``pre-january 1, 2010''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2008, in taxable 
years ending after such date.

SEC. 2101. EXTENSION OF INCREASE IN LIMITATION ON EXPENSING OF CERTAIN 
              DEPRECIABLE BUSINESS ASSETS.

    (a) In General.--Paragraph (7) of section 179(b) is amended by 
inserting ``or 2009'' after ``2008'' in the text and heading thereof.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

                  Subtitle B--Incentives for New Jobs

SEC. 2201. INCENTIVES TO HIRE UNEMPLOYED VETERANS AND DISCONNECTED 
              YOUTH.

    (a) In General.--Subsection (d) of section 51 is amended by adding 
at the end the following new paragraph:
            ``(14) Credit allowed for unemployed veterans and 
        disconnected youth hired in 2009 or 2010.--
                    ``(A) In general.--Any unemployed veteran or 
                disconnected youth who begins work for the employer 
                during 2009 or 2010 shall be treated as a member of a 
                targeted group for purposes of this subpart.
                    ``(B) Definitions.--For purposes of this 
                paragraph--
                            ``(i) Unemployed veteran.--The term 
                        `unemployed veteran' means any veteran (as 
                        defined in paragraph (3)(B), determined without 
                        regard to clause (ii) thereof) who is certified 
                        by the designated local agency as--
                                    ``(I) having been discharged or 
                                released from active duty in the Armed 
                                Forces during 2008, 2009, or 2010, and
                                    ``(II) being in receipt of 
                                unemployment compensation under State 
                                or Federal law for not less than 4 
                                weeks during the 1-year period ending 
                                on the hiring date.
                            ``(ii) Disconnected youth.--The term 
                        `disconnected youth' means any individual who 
                        is certified by the designated local agency--
                                    ``(I) as having attained age 16 but 
                                not age 25 on the hiring date,
                                    ``(II) as not regularly attending 
                                any secondary, technical, or post-
                                secondary school during the 6-month 
                                period preceding the hiring date,
                                    ``(III) as not regularly employed 
                                during such 6-month period, and
                                    ``(IV) as not readily employable by 
                                reason of lacking a sufficient number 
                                of basic skills.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2008.

    Subtitle C--Repeal of Withholding Tax on Government Contractors

SEC. 2301. REPEAL OF WITHHOLDING TAX ON GOVERNMENT CONTRACTORS.

    Section 3402 is amended by striking subsection (t).

                     TITLE III--GENERAL PROVISIONS

SEC. 3001. CEILING ON TOTAL COST.

    The Secretary of the Treasury shall adjust the tax benefits 
provided pursuant to this division so that the aggregate amount of such 
benefits does not exceed $100,000,000,000.
                                 <all>