[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2794 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2794

To strengthen and unite communities through English literacy and civics 
                   education, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 16, 2015

Mr. Honda (for himself, Mr. Vargas, Ms. Brown of Florida, Mr. Cardenas, 
 Mr. Sablan, Mr. Johnson of Georgia, Mr. Gutierrez, Mr. Grijalva, Ms. 
 Lee, Mr. Ellison, Mr. Takai, Mr. Quigley, Mr. McGovern, Ms. Bordallo, 
Ms. Judy Chu of California, Ms. Lofgren, and Mr. Takano) introduced the 
 following bill; which was referred to the Committee on Education and 
the Workforce, and in addition to the Committee on Ways and Means, 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


 
To strengthen and unite communities through English literacy and civics 
                   education, 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; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Strengthen and 
Unite Communities with Civics Education and English Development Act of 
2015''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
TITLE I--EXPANDING ENGLISH LITERACY, U.S. HISTORY, AND CIVICS EDUCATION

Sec. 101. Increased investment in English literacy, U.S. history, and 
                            civics education under the Adult Education 
                            and Family Literacy Act.
Sec. 102. Definitions of English language learner.
      TITLE II--BUILDING STRONGER COMMUNITIES THROUGH INTEGRATION

Sec. 201. Office of Citizenship and Immigrant Integration.
Sec. 202. Grants to States.
Sec. 203. Authorized activities.
Sec. 204. Reporting and evaluation.
Sec. 205. Authorization of appropriations.
TITLE III--SUPPORTING ENGLISH LANGUAGE ACQUISITION AND ADULT EDUCATION 
                            IN THE WORKFORCE

Sec. 301. Credit for employer provided adult English literacy and basic 
                            education programs.
Sec. 302. Presidential Award for Business Leadership in Promoting 
                            United States Citizenship.
TITLE IV--CELEBRATING THE CONTRIBUTIONS OF IMMIGRANTS AND NEW AMERICANS

Sec. 401. New citizens award program.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) According to the U.S. Census, there are presently more 
        than 41.3 million foreign-born residents living in the United 
        States, including 3 million refugees.
            (2) Over half, or 50.8 percent, of the total foreign-born 
        population reports speaking English ``less than very well''.
            (3) Limited English proficiency limits the employment 
        prospects of these individuals and makes it more difficult to 
        civically engage new immigrants.
            (4) Moreover, according to a study by the Migration Policy 
        Institute, in 2008, there were more than 1.3 million college-
        educated immigrants unemployed or working in unskilled jobs.
            (5) This results in a loss in worker productivity, loss of 
        income tax revenue, added cost of greater dependence on social 
        services, and undermines the Nation's ability to attract 
        skilled immigrants.
            (6) A proactive integration policy for new immigrants and 
        refugees at the State and local levels will maximize the 
        benefits immigrants bring to our Nation.

TITLE I--EXPANDING ENGLISH LITERACY, U.S. HISTORY, AND CIVICS EDUCATION

SEC. 101. INCREASED INVESTMENT IN ENGLISH LITERACY, U.S. HISTORY, AND 
              CIVICS EDUCATION UNDER THE ADULT EDUCATION AND FAMILY 
              LITERACY ACT.

    (a) Integrated English Literacy and Civics Education Program.--
Section 203 of the Adult Education and Family Literacy Act (29 U.S.C. 
3272) is amended--
            (1) by redesignating paragraphs (13) through (17) as 
        paragraphs (14) through (18), respectively; and
            (2) by inserting after paragraph (12), the following:
            ``(13) Integrated english literacy, u.s. history, and 
        civics education program.--The term `integrated English 
        literacy, U.S. history, and civics education program' means a 
        program of instruction designed to help an English language 
        learner achieve competence in English through contextualized 
        instruction on the rights and responsibilities of citizenship, 
        naturalization procedures, civic participation, and United 
        States history and government to help such learner acquire the 
        skills and knowledge to become an active and informed parent, 
        worker, and community member.''.
    (b) State Leadership Activities.--Section 223(a)(1) of the Adult 
Education and Family Literacy Act (29 U.S.C. 3303(a)(1)) is amended by 
inserting after subparagraph (D) the following:
                    ``(E) Technical assistance for grant applications 
                of faith- and community-based organizations.''.
    (c) National Leadership Activities.--Section 242(c) of the Adult 
Education and Family Literacy Act (29 U.S.C. 3332(c)) is amended--
            (1) in paragraph (1)(A), by inserting ``and integrated 
        English literacy, U.S. history, and civics education programs'' 
        before ``, based on scientific evidence''; and
            (2) in paragraph (2)--
                    (A) in subparagraph (C), by striking 
                ``activities,'' in the matter preceding clause (i) and 
                inserting ``and integrated English literacy, U.S. 
                history, and civics education programs,'';
                    (B) in subparagraph (C)(vii)(III), by inserting 
                ``integrated English literacy, U.S. history, and civics 
                education programs and'' before ``workplace''; and
                    (C) in subparagraph (D)--
                            (i) in clause (i), by inserting ``and 
                        integrated English literacy, U.S. history, and 
                        civics education programs'' before the 
                        semicolon at the end;
                            (ii) in clause (iii), by striking ``and'' 
                        after the semicolon;
                            (iii) in clause (iv), by inserting ``and'' 
                        after the semicolon; and
                            (iv) by adding at the end the following:
                            ``(v) the extent to which integrated 
                        English literacy, U.S. history, and civics 
                        education programs carried out under section 
                        244 lead participants in such programs to 
                        increase their civic participation and, if 
                        applicable, lead such participants to become 
                        United States citizens;''.
    (d) Integrated English Literacy, U.S. History, and Civics 
Education.--Subtitle D of the Adult Education and Family Literacy Act 
(29 U.S.C. 3331 et seq.) is amended by adding at the end the following:

``SEC. 244. INTEGRATED ENGLISH LITERACY, U.S. HISTORY, AND CIVICS 
              EDUCATION PROGRAMS.

    ``(a) Program Authorized.--From funds appropriated to carry out 
this section, the Secretary shall award grants to States, from 
allocations under subsection (b), for integrated English literacy, U.S. 
history, and civics education programs.
    ``(b) Allocations.--
            ``(1) In general.--Subject to paragraph (2), from the 
        amount appropriated under subsection (c) for a fiscal year, the 
        Secretary shall allocate--
                    ``(A) 65 percent of such amount to States on the 
                basis of a State's need for integrated English, U.S. 
                history, and civics education programs, as determined 
                by calculating each State's share of a 10-year average 
                of the data compiled by the Office of Immigration 
                Statistics of the Department of Homeland Security, for 
                immigrants admitted for lawful permanent residence for 
                the 10 most recent years; and
                    ``(B) 35 percent of such amount to the States on 
                the basis of whether the State experienced growth, as 
                measured by the average of the 3 most recent years for 
                which data compiled by the Office of Immigration 
                Statistics of the Department of Homeland Security are 
                available, for immigrants admitted for lawful permanent 
                residence.
            ``(2) Minimum.--No State shall receive an allocation under 
        paragraph (1) in an amount that is less than $60,000.
    ``(c) Definition.--The term `State' means each of the 50 States, 
the District of Columbia, the Commonwealth of Puerto Rico, Guam, the 
Commonwealth of the Northern Mariana Islands, American Samoa, and the 
United States Virgin Islands.
    ``(d) Authorization of Appropriation.--For the purpose of carrying 
out this section, there are authorized to be appropriated $200,000,000 
for fiscal year 2016, $250,000,000 for fiscal year 2017, and 
$300,000,000 for fiscal year 2018.''.

SEC. 102. DEFINITIONS OF ENGLISH LANGUAGE LEARNER.

    (a) Elementary and Secondary Education Act of 1965.--Section 
9101(25) of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 7801(25)) is amended by striking the matter preceding 
subparagraph (A) and inserting the following:
            ``(25) English language learner.--The term `English 
        language learner' means an individual--''.
    (b) References.--Any reference in the Elementary and Secondary 
Education Act of 1965 (20 U.S.C. 6301 et seq.) to an individual who is 
limited English proficient shall be construed to refer to an English 
language learner.

      TITLE II--BUILDING STRONGER COMMUNITIES THROUGH INTEGRATION

SEC. 201. OFFICE OF CITIZENSHIP AND IMMIGRANT INTEGRATION.

    (a) Establishment of the Office of Citizenship and Immigrant 
Integration.--
            (1) In general.--There is established in the Executive 
        Office of the President an Office of Citizenship and Immigrant 
        Integration. There shall be a Chief of the Office of 
        Citizenship and Immigrant Integration who shall head the 
        office.
            (2) Conforming amendment.--Section 451(f) of the Homeland 
        Security Act of 2002 (6 U.S.C. 271(f)) is repealed.
    (b) Functions.--The Office of Citizenship and Immigrant Integration 
shall be responsible for--
            (1) establishing national goals for introducing new 
        Americans into the United States and measuring the degree to 
        which such goals are met;
            (2) assessing and coordinating Federal policies, 
        regulations, task forces, and commissions related to 
        introducing immigrants into the United States;
            (3) continuing with the efforts of the Task Force on New 
        Americans established under Executive Order No. 13404 to 
        facilitate a dialogue among Federal agencies, make 
        recommendations to the President of the United States, and 
        follow through with initiatives administered by the Task Force 
        under the authority of such Executive order;
            (4) serving as a liaison and intermediary with State and 
        local governments and other entities to assist in establishing 
        local goals, task forces, and councils to assist in introducing 
        immigrants to the United States;
            (5) coordinating with other Federal agencies to provide 
        information to State and local governments on the demand for 
        English acquisition programs and best practices in place on the 
        Federal and State level for aliens who have recently arrived in 
        the United States;
            (6) assisting States in coordinating activities with the 
        grant program carried out under title III of the Strengthen and 
        Unite Communities with Civics Education and English Development 
        Act of 2015; and
            (7) promoting instruction and training on citizenship 
        responsibilities for aliens interested in becoming naturalized 
        citizens of the United States, including the development of 
        educational materials for such aliens.
    (c) Donations.--
            (1) Acceptance of donations.--The Chief of the Office of 
        Citizenship and Immigrant Integration may accept monetary and 
        in-kind donations to support the activities described in 
        subsection (b).
            (2) Dedication of funds.--Notwithstanding any other 
        provision of law--
                    (A) any funds donated to the Office of Citizenship 
                and Immigrant Integration to support the activities 
                described in subsection (b) shall be deposited entirely 
                into an account established for such purpose;
                    (B) the funds contained in such account shall be 
                used solely to support such activities; and
                    (C) funds that were not donated for the exclusive 
                purpose of supporting such activities may not be 
                deposited into such account.
    (d) Report to Congress.--The Chief of the Office of Citizenship and 
Immigrant Integration shall submit a biennial report to the authorizing 
Committees in Congress that describes the activities of the office.

SEC. 202. GRANTS TO STATES.

    (a) Authority To Provide Grants.--Subject to subsections (c) and 
(d), the Chief of the Office of Citizenship and Immigrant Integration 
is authorized to provide competitive grants to States to form State New 
American Councils as described in subsection (b) to carry out 
activities described in section 203.
    (b) State New American Councils.--A State New American Council 
shall consist of not less than 15 and not more than 19 individuals from 
the State and shall include, to the extent practicable, representatives 
from the following sectors:
            (1) Business.
            (2) Faith-based organizations.
            (3) Civic organizations.
            (4) Philanthropic leaders.
            (5) Nonprofit organizations, including those with 
        experience working with immigrant communities.
            (6) Representatives from key education stakeholders, such 
        as State educational agencies, local educational agencies, 
        community colleges, teachers, or organizations representing 
        teachers and other employees.
            (7) Representatives of State adult education offices.
            (8) Representatives of State or local public libraries.
            (9) Representatives of statewide or local government 
        officials.
    (c) Waiver of Requirement.--
            (1) Authority to grant.--The Chief of the Office of 
        Citizenship and Immigrant Integration may award a grant under 
        subsection (a) to a State without requiring the State to form a 
        State New American Council if the Chief determines that the 
        State is carrying out similar statewide initiatives to 
        introduce immigrants into the State and into the United States.
            (2) Guidelines.--The Chief shall establish guidelines for 
        awarding grants to States described in paragraph (1).
    (d) Grants to Local Governments.--The Chief of the Office of 
Citizenship and Immigrant Integration may provide a grant under 
subsection (a) to a local government at the discretion of the Chief.
    (e) Application.--To be eligible to receive a grant under this 
section, an applicant shall submit an application to the Chief of the 
Office of Citizenship and Immigrant Integration at such time, in such 
manner, and containing such information as the Chief may reasonably 
require. Such application shall include--
            (1) if the applicant is a State seeking to form a State New 
        American Council, an assurance that such State New American 
        Council will meet the requirements of subsection (b);
            (2) the number of immigrants in the State in which the 
        applicant is located;
            (3) a description of the challenges in introducing new 
        Americans in the State and local community; and
            (4) any other information that the Chief may reasonably 
        require.
    (f) Duration.--A grant awarded under subsection (a) shall be for a 
period of 5 years.
    (g) Priority.--Priority shall be given to grant applications that--
            (1) use matching funds, from non-Federal sources, which may 
        include in-kind contributions; and
            (2) demonstrate collaboration with private entities to 
        achieve the goals of their comprehensive plan.
    (h) Additional Consideration.--Additional consideration shall be 
given to grant applications submitted by States with a large increase 
in the population of immigrants over the previous 10 years relative to 
past migration patterns, based on data compiled by the Office of 
Immigration Statistics of the Department of Homeland Security.
    (i) Grant Amount.--The amount of a grant awarded under subsection 
(a) shall be not less than $500,000 and not more than $5,000,000 for 
each fiscal year.
    (j) Reservations.--
            (1) National.--The Chief of the Office of Citizenship and 
        Immigrant Integration shall reserve not more than 1 percent of 
        the amount appropriated to carry out this section for such 
        Office, including the evaluation of funds distributed.
            (2) States.--A State awarded a grant under subsection (a) 
        may reserve not more than 10 percent of such grant amount for 
        the creation and operation of the State New American Council.

SEC. 203. AUTHORIZED ACTIVITIES.

    (a) Mandatory Activities.--A grant awarded under section 202(a) 
shall be used--
            (1) to develop, implement, expand, or enhance a 
        comprehensive plan to introduce new immigrants into the State, 
        including the increase in English literacy, U.S. history, and 
        civics education;
            (2) to provide subgrants to local communities as described 
        in subsection (c);
            (3) if the grant is awarded to a State to form a State New 
        American Council, to convene meetings of the State New American 
        Council not less frequently than once each quarter;
            (4) to disseminate best practices and other information 
        compiled by the Office of Citizenship and Immigrant Integration 
        that pertains to effective programs for English acquisition and 
        civics education; and
            (5) to convene public hearings not less frequently than 
        once each year to report on the activities carried out by such 
        grant.
    (b) Permissible Activities.--A grant awarded under section 202(a) 
may be used--
            (1) to solicit and disseminate solutions and remedies to 
        the challenges of introducing new Americans in the State or 
        municipality in which the grant is awarded;
            (2) to provide technical assistance, training, or 
        coordination for State or local agencies to improve programs to 
        introduce new Americans into the United States, such as English 
        literacy, U.S. history, and civics education;
            (3) to review and develop strategies to expand distance 
        learning as a method of instruction for English literacy, U.S. 
        history, and civics education and available technological 
        programs that may supplement or supplant quality classroom 
        instruction;
            (4) to coordinate with entities of other States engaged in 
        activities under this title or other activities to introduce 
        new Americans into the State or community; and
            (5) to develop materials focused on preparation for the 
        naturalization test, engage in outreach and educational 
        activities on the naturalization process, and provide 
        assistance to immigrants with the naturalization application, 
        where appropriate.
    (c) Subgrants to Local Communities.--
            (1) Requirement to award.--A grant under section 202(a) 
        shall be used to award competitive subgrants--
                    (A) to entities of local governments and faith-
                based community organizations to assist communities 
                with local efforts to introduce new Americans into the 
                community; and
                    (B) to support the work of community organizations 
                and academic institutions assisting--
                            (i) immigrants who were educated abroad 
                        gain the necessary credentials to practice 
                        their profession in the United States; and
                            (ii) skilled immigrants through--
                                    (I) capacity and identification and 
                                assessment;
                                    (II) educational case management;
                                    (III) educational interventions; 
                                and
                                    (IV) discharge and job placement.
            (2) Authorized activities.--Subgrants shall be awarded 
        under paragraph (1) to entities of local governments for use to 
        carry out activities in accordance with--
                    (A) a comprehensive plan described in subsection 
                (a)(1); and
                    (B) any guidance provided by the Chief of the 
                Office of Citizenship and Immigrant Integration.
            (3) Subgrant amount.--The amount of a subgrant awarded 
        under this subsection shall be not less than $100,000 and not 
        more than $600,000 for a fiscal year.

SEC. 204. REPORTING AND EVALUATION.

    (a) Reporting Requirement.--
            (1) In general.--Each entity awarded a grant under section 
        202(a) shall submit a report annually to the Office of 
        Citizenship and Immigrant Integration that--
                    (A) describes the activities of the State New 
                American Council and subgrant recipients and how these 
                activities meet the goals of--
                            (i) the Chief of the Office of Citizenship 
                        and Immigrant Integration; and
                            (ii) the comprehensive plan described in 
                        section 203(a)(1); and
                    (B) describes the geographic areas being served, 
                the number of immigrants in such areas, and the primary 
                languages spoken there.
            (2) Other requirements.--The Chief of the Office of 
        Citizenship and Immigrant Integration may set out other 
        requirements as the Chief sees fit in order to--
                    (A) impose accountability; and
                    (B) measure the outcomes of the activities carried 
                out with grants awarded under section 202(a).
    (b) Annual Evaluation.--The Chief of the Office of Citizenship and 
Immigrant Integration shall conduct an annual evaluation of the grant 
program established under this title and use such evaluation--
            (1) to improve the effectiveness of programs carried out by 
        the Chief;
            (2) to assess future needs of immigrants and of State and 
        local governments related to immigrants;
            (3) to determine the effectiveness of such grant program; 
        and
            (4) to ensure that the grantees and subgrantees are acting 
        within the scope and purpose of this title.

SEC. 205. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this title 
$100,000,000 for each of the fiscal years 2016 through 2021.

TITLE III--SUPPORTING ENGLISH LANGUAGE ACQUISITION AND ADULT EDUCATION 
                            IN THE WORKFORCE

SEC. 301. CREDIT FOR EMPLOYER PROVIDED ADULT ENGLISH LITERACY AND BASIC 
              EDUCATION PROGRAMS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45S. EMPLOYER-PROVIDED ADULT ENGLISH LITERACY AND BASIC 
              EDUCATION PROGRAMS.

    ``(a) In General.--For the purposes of section 38, the credit 
determined under this section with respect to any employer for the 
taxable year is an amount equal to 20 percent of qualified education 
program expenses, or no more than $1,000 per full-time employee 
participating in the qualified education program.
    ``(b) Qualified Education Program Expenses.--For purposes of this 
section:
            ``(1) In general.--The term `qualified education program 
        expenses' means expenses paid or incurred by an employer to 
        make available qualified education to employees of the 
        employer, who are English language learners or have not 
        received a secondary school diploma, or its recognized 
        equivalent, or who lack sufficient mastery of basic educational 
        skills to enable the individuals to function effectively in 
        society.
            ``(2) Qualified education.--The term `qualified education' 
        means adult education and literacy activities provided--
                    ``(A) by an eligible provider which for the fiscal 
                year ending during the employer's taxable year receives 
                Federal funds under section 231 of the Adult Education 
                and Family Literacy Act (29 U.S.C. 3321) for adult 
                education and literacy activities, or
                    ``(B) in curriculum approved by the Department of 
                Education, the Employment and Training Administration 
                of the Department of Labor, or in current use by a 
                Federal agency.
            ``(3) Eligible provider; adult education and literacy 
        activities.--The terms `eligible provider', and `adult 
        education and literacy activities' shall have the respective 
        meanings given to such terms in section 203 of the Adult 
        Education and Family Literacy Act (29 U.S.C. 3272).
            ``(4) English language learner.--The term `English language 
        learner' shall have the same meaning given to such term in 
        section 9101(25) of the Elementary and Secondary Education Act 
        of 1965 (20 U.S.C. 7801(25)), as amended by section 102(b)(1) 
        of the Strengthen and Unite Communities with Civics Education 
        and English Development Act of 2015.
    ``(c) Special Rules.--For purposes of this section:
            ``(1) Full-time employment.--An employee shall be 
        considered full-time if such employee is employed at least 30 
        hours per week for 25 or more calendar weeks in the taxable 
        year.
            ``(2) Aggregation rule.--All persons treated as a single 
        employer under subsection (a) or (b) or section 52, or 
        subsection (m) or (o) of section 414, shall be treated as one 
        person.
    ``(d) Denial of Double Benefit.--No deduction or credit shall be 
allowed under any other provision of this chapter for any amount taken 
into account in determining the credit under this section.
    ``(e) Election To Have Credit Not Apply.--A taxpayer may elect (at 
such time and in such manner as the Secretary may by regulations 
prescribe) to have this section not apply for any taxable year.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of such Code (relating to current year business credit) 
is amended by striking ``plus'' at the end of paragraph (35), by 
striking the period at the end of paragraph (36) and inserting ``, 
plus'', and by adding at the end the following new paragraph:
            ``(37) the adult English literacy and basic education 
        programs credit determined under section 45Q.''.
    (c) Treatment of Possessions.--
            (1) Payments to possessions.--
                    (A) Mirror code possession.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States with a mirror code tax system amounts equal to 
                the loss to that possession by reason of the 
                application of section 45S of the Internal Revenue Code 
                of 1986 (as added by this section). Such amounts shall 
                be determined by the Secretary of the Treasury based on 
                information provided by the government of the 
                respective possession.
                    (B) Other possessions.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States which does not have a mirror code tax system 
                amounts estimated by the Secretary of the Treasury as 
                being equal to the aggregate benefits that would have 
                been provided to taxpayers such possession by reason of 
                the application of section 45S of such Code (as so 
                added) if a mirror code tax system had been in effect 
                in such possession. The preceding sentence shall not 
                apply with respect to any possession of the United 
                States unless such possession has a plan, which has 
                been approved by the Secretary of the Treasury, under 
                which such possession will promptly distribute such 
                payments to the taxpayers of such possession.
            (2) Coordination with credit allowed against united states 
        income taxes.--The credit allowed against United States income 
        taxes for any taxable year under section 38 of such Code to any 
        taxpayer shall be reduced by the amount of any credit (or other 
        tax benefit described in paragraph (1)(B)) allowed to such 
        person against income taxes imposed by the possession of the 
        United States by reason of this subsection for such taxable 
        year.
            (3) Definitions and special rules.--
                    (A) Possession of the united states.--For purposes 
                of this subsection, the term ``possession of the United 
                States'' includes American Samoa, Guam, the 
                Commonwealth of the Northern Mariana Islands, the 
                Commonwealth of Puerto Rico, and the United States 
                Virgin Islands.
                    (B) Mirror code tax system.--For purposes of this 
                subsection, the term ``mirror code tax system'' means, 
                with respect to any possession of the United States, 
                the income tax system of such possession if the income 
                tax liability of the residents of such possession under 
                such system is determined by reference to the income 
                tax laws of the United States as if such possession 
                were the United States.
                    (C) Treatment of payments.--For purposes of section 
                1324(b)(2) of title 31, United States Code, the 
                payments under this subsection shall be treated in the 
                same manner as a refund due from the credit provisions 
                described in such section.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the such Code is amended by 
adding at the end the following new item:

``45S. Employer-provided adult English literacy and basic education 
                            programs.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.

SEC. 302. PRESIDENTIAL AWARD FOR BUSINESS LEADERSHIP IN PROMOTING 
              UNITED STATES CITIZENSHIP.

    (a) Establishment.--There is established the Presidential Award for 
Business Leadership in Promoting United States Citizenship (referred to 
in this section as the ``Presidential Citizenship Award''), which shall 
be awarded to companies and other organizations that make extraordinary 
efforts in assisting their employees and members to learn English and 
increase their understanding of United States history and civics.
    (b) Selection and Presentation of Award.--
            (1) Selection.--The President shall periodically award the 
        Presidential Citizenship Award to large and small companies and 
        other organizations described in subsection (a) after reviewing 
        recommendations to the President with respect to such award by 
        the Secretary of Homeland Security and the Secretary of 
        Commerce.
            (2) Presentation.--The presentation of the Presidential 
        Citizenship Award shall be made by the President, or a designee 
        of the President, in conjunction with an appropriate ceremony.

TITLE IV--CELEBRATING THE CONTRIBUTIONS OF IMMIGRANTS AND NEW AMERICANS

SEC. 401. NEW CITIZENS AWARD PROGRAM.

    (a) Establishment.--There is established a new citizens award 
program to recognize citizens who--
            (1) have made an outstanding contribution to the United 
        States; and
            (2) are naturalized during the 10-year period ending on the 
        date of such recognition.
    (b) Presentation Authorized.--
            (1) In general.--The President is authorized to present a 
        medal, in recognition of outstanding contributions to the 
        United States, to citizens described in subsection (a).
            (2) Maximum number of awards.--Not more than 10 citizens 
        may receive a medal under this section in any calendar year.
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