1.This Act may be cited as
the 21st Century WPA
Act
.
2.In this Act:
(1)The
term Administration means the Works Progress Administration
established under section 3.
(2)The term eligible Departments means the
Department of Health and Human Services, the Department of Energy, the
Department of Agriculture, the Department of the Interior, the Department of
Housing and Urban Development, the Department of Transportation, the Department
of Commerce, the Department of Education, the Department of Homeland Security,
and the Environmental Protection Agency.
(3)The term eligible individual means an
individual who has been unemployed for at least the 60-day period prior
to—
(A)in the case of
employment under a work project approved by the Administration under section 4,
the commencement of such project;
(B)in the case of a
fellowship under section 5, the commencement of such fellowship; and
(C)in the case of a
grant under section 6, the hiring of such individual under the grant.
(4)The
term Secretary means the Secretary of Labor.
3.Establishment of Works
Progress Administration
(a)There
is established within the Department of Labor a Works Progress Administration
to be headed by the Secretary.
(b)The
purpose of the Administration is to—
(1)receive works
project proposals submitted by Federal departments and agencies under section
4(a)(1); and
(2)select works
projects proposals that meet the criteria under section 4(a)(2), as being
eligible for assistance under this Act.
4.
(a)
(1)Not
later than 30 days after the date of enactment of this Act, and subsequently at
such times as the Administration shall request, the Secretary of Health and
Human Services, the Secretary of Energy, the Secretary of Agriculture, the
Secretary of Interior, the Secretary of Housing and Urban Development, the
Secretary of Transportation, the Secretary of Commerce, the Secretary of
Education, the Secretary of Homeland Security, and the Administrator of the
Environmental Protection Agency shall submit to the Administration proposals
for works projects within the jurisdiction of each such Secretary or
Administrator that satisfy the criteria described in paragraph (2).
(2)The
criteria described in this paragraph are the following with respect to the work
project involved:
(A)The project would
produce a high number of employee hours per dollar of the total project
cost.
(B)Individuals with
the required skills necessary to carry out the project can be readily recruited
and employed from among the eligible individuals described in section
2(3).
(C)The project would
provide a continuing contribution to economic growth after the project is
completed.
(D)The project could
be staffed by employees with minimal delay.
(3)Works projects under this subsection may include—
(A)residential and
commercial building weatherization projects;
(B)residential and
commercial water use efficiency improvement projects;
(C)highway, bridge,
and rail repair and maintenance projects;
(D)manufacturing
projects;
(E)school, library,
and firehouse construction projects;
(F)soil erosion and
pesticide runoff prevention projects;
(G)trail maintenance
projects; and
(H)other projects
that are proposed by the eligible departments and determined appropriate by the
Administration.
(b)Project
proposals submitted to the Administration under subsection (a)(1) shall
include—
(1)a description of
the project and a full schedule of estimated costs;
(2)an estimate of
the number of employment hours required to complete the project;
(3)a hiring
timetable relating to the employment of various staffing levels under the
project;
(4)an estimated
project completion date; and
(5)such other
information as the eligible department determines appropriate.
(c)The Administration shall approve those proposals
submitted under subsection (a)(1) that meet the criteria under subsection
(a)(2) and provide funding for such project from amounts appropriated under
section 8.
(d)An eligible department that has submitted a works
project proposal under subsection (a)(1) shall have primary responsibility for
the administration and completion of the project.
(e)An
eligible department shall be a party to any contract that governs a works
project that is approved and funded in any manner under this Act.
5.
(a)An eligible employer that is unable to hire an individual
to fill an employment position that has been vacant for at least 90 days shall
be eligible to enter into an agreement under this section with the
Administration to provide training to a WPA fellow with respect to such
position so that such fellow may become qualified to be employed by the
employer to fill such position.
(b)To be eligible to enter into an agreement under
subsection (a), an employer shall submit an application to the Administration
at such time, in such manner, and containing such information as the Secretary
may require, including—
(1)a description of
the employment position for which the employer is seeking a WPA fellow;
and
(2)a certification
that the employer has been unable to fill such position during at least the
90-day period prior to the date of the application.
(c)An
eligible individual may submit an application to the Administration to
participate in the WPA fellowship program. Such application shall include such
information as the Secretary shall require. The Administration shall maintain a
list of eligible individuals who have submitted applications under this
subsection, along with a description of the skills of each such
individual.
(d)
(1)An eligible individual who is selected to participate in
the WPA fellowship program under this section shall be an employee of the
Administration who is detailed by the Secretary to fill the employment position
of an eligible employer under this section.
(2)A WPA fellow that is detailed to an employer under
paragraph (1) shall be provided with training by such employer with respect to
the employment position for a period of not to exceed 12 months, except that
the employer may at any time during such 12-month period employ such fellow to
fill such employment position. At the conclusion of such 12-month period, the
employer shall employ such fellow or terminate the services of the
fellow.
6.Public safety
hiring grantsThe Secretary
may transfer amounts appropriated under section 8—
(1)to the Attorney General for use under the
grant program under section 1701 of title I of the Omnibus Crime Control and
Safe Streets Act of 1968 (42 U.S.C. 3796dd) for the hiring of eligible
individuals; and
(2)to the Federal
Emergency Management Agency for use under the Staffing For Adequate Fire &
Emergency Response Grant program under the Federal Fire Prevention and Control
Act of 1974 (15 U.S.C. 2200 et seq.) for the hiring of eligible
individuals.
7.
(a)Not later than 6 months after the date of enactment of
this Act, and biannually thereafter (on June 30 and December 31 of each year),
the Administration shall submit to Congress a report that describes—
(1)the number of
works project proposals submitted to the Administration under section 4;
(2)the number of
works projects approved by the Administration during the reporting
period;
(3)the number of
works projects completed by the date of the report; and
(4)with respect to
each approved work project, a project description that includes information
about whether the project is complete and such other information as the
Administration determines appropriate.
(b)The
Government Accountability Office shall conduct an annual audit of—
(1)the performance
and activities of the Administration;
(2)the performance
and completion of work projects; and
(3)the performance
of the eligible departments with respect to such projects.
8.Out of funds of the Treasury not otherwise
appropriated, there is appropriated to carry out this Act, $250,000,000,000 for
the period of fiscal years 2012 through 2013.
9.The authority of the Administration to
provide assistance for works projects under this Act shall terminate upon the
date on which the Secretary certifies that the national unemployment rate is
below 6 percent.
10.Surcharge on high
income individuals
(a)Subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end
the following new part:
VIIISurcharge on
high income individuals
Sec. 59B. Surcharge on high income individuals.
59B.Surcharge on
high income individuals
(a)In the case of a taxpayer other than a corporation, there is
hereby imposed (in addition to any other tax imposed by this subtitle) a tax
equal to 5.4 percent of so much of the modified adjusted gross income of the
taxpayer as exceeds $1,000,000 ($2,000,000 in the case of any taxpayer making a
joint return under section 6013).
(b)Modified
adjusted gross incomeFor purposes of this section, the term
modified adjusted gross income means adjusted gross income reduced
by any deduction (not taken into account in determining adjusted gross income)
allowed for investment interest (as defined in section 163(d)). In the case of
an estate or trust, adjusted gross income shall be determined as provided in
section 67(e).
(c)
(1)In the case of a
nonresident alien individual, only amounts taken into account in connection
with the tax imposed under section 871(b) shall be taken into account under
this section.
(2)Citizens and
residents living abroadThe dollar amount in effect under
subsection (a) shall be decreased by the excess of—
(A)the amounts
excluded from the taxpayer’s gross income under section 911, over
(B)the amounts of any deductions or exclusions
disallowed under section 911(d)(6) with respect to the amounts described in
subparagraph (A).
(3)Subsection (a) shall
not apply to a trust all the unexpired interests in which are devoted to one or
more of the purposes described in section 170(c)(2)(B).
(4)Not treated as
tax imposed by this chapter for certain purposesThe tax imposed under this section shall
not be treated as tax imposed by this chapter for purposes of determining the
amount of any credit under this chapter or for purposes of section 55.
(d)Amounts collected under this section shall be used to
reduce the Federal
deficit.
.
(b)The table of parts
for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended
by adding at the end the following new item:
Part VIII. Surcharge on high income
individuals.
.
(c)The amendment made by subsection (a) shall not be
treated as a change in a rate of tax for purposes of section 15 of the Internal
Revenue Code of 1986.
(d)The amendments made by this section shall apply to taxable
years beginning after December 31, 2011.