[Congressional Record Volume 144, Number 25 (Wednesday, March 11, 1998)]
[Senate]
[Pages S1772-S1784]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. DeWINE:
  S. 1741. A bill to provide for teacher training facilities; to the 
Committee on Labor and Human Resources.


                    the teacher quality act of 1998

  Mr. DeWINE. Mr. President, I rise today to express some serious 
concerns about what I believe amounts to a crisis in teacher education 
in the United States. This year, we will consider the reauthorization 
of the Higher Education Act of 1965. Therefore, it is appropriate that 
we not focus on the issue of improving teacher training in the United 
States.
  We have to look to new ideas and programs--programs that will help 
restore America as an academic power. I believe that we must act 
immediately to find solutions for this crisis, because our children are 
suffering very serious consequences. Today, I will be offering two 
pieces of legislation that will serve as the first steps in addressing 
the future of teacher training and teacher certification.
  Before I offer a description of the new legislation, Mr. President, I 
call my colleagues attention to these alarming statistics: 36% of those 
now teaching core subjects (English, math, science, social studies, 
foreign languages) neither majored nor minored in those subjects. A 
study conducted by the National Commission on Teaching and America's 
Future revealed, and I'm quoting from a summary of the report:

       More than one-quarter of newly hired public school teachers 
     in 1991 lacked the qualifications for their jobs, and nearly 
     one-fourth of all secondary teachers did not even have a 
     minor in their main teaching field.

  The Commission also found that, quote:

       56% percent of high school students taking physical science 
     were being taught by out-of-field teachers, as were 27% of 
     those taking mathematics and 21% of those taking English. The 
     least qualified teachers were most likely to be found in 
     high-poverty and predominantly minority schools and in lower-
     track classes. In fact, in schools with the highest minority 
     enrollments, students had less than a 50% chance of getting a 
     science or mathematics teacher who held a license and a 
     degree in the field he or she taught.

  Mr. President, this is a travesty--on a truly national scale. No 
wonder students are doing so poorly on standardized tests. If the 
teacher does not understand the subject he or she is teaching, then 
certainly the students will not learn what they need to know. It is 
inexcusable that in a country as powerful and wealthy as the United 
States, that we do not give our children the best academic resources 
available. The United States will not remain a world leader unless we 
turn this around, and start preparing our children for the future.
  The process by which we train our teachers needs to be reformed--and 
I believe that there is a strong bipartisan consensus to support an 
effort for reform. Recently, I received a memorandum that was signed by 
members of

[[Page S1773]]

the Center for Education Reform, Empower America, the Education Leaders 
Council, Hudson Institute, Progressive Policy Institute, Brookings 
Institution, and Heritage Foundation that expressed bipartisan interest 
in strengthening the Federal role in teacher recruitment and 
preparation. I was impressed that members of each of these diverse 
groups can all agree that there must be some serious change in the 
current teacher education system.
  The Progressive Policy Institute has urged:

     * * * that the President and his advisors remain faithful to 
     the most important achievement in education policy: 
     redefining the goal of school reform as results, not 
     regulation. The Progressive Policy Institute also wrote that 
     instead of spending federal dollars to hire more teachers and 
     support schools of education under the existing system, the 
     Administration should encourage states to open up the 
     teaching profession to talented individuals who can 
     demonstrate mastery of the subject that they intend to teach; 
     implement innovative means of recruiting and training 
     teachers; provide incentives to teach in high-poverty 
     schools; and ensure that institutions, administrators, and 
     teachers are rewarded for high performance and held 
     responsible for failure.

  Mr. President, I could not agree more. Clearly, we must have more 
accountability and autonomy in the education system. We can no longer 
tolerate a system that allows unqualified teachers in the classroom. As 
schools are held more accountable for their results, the schools must 
have the autonomy to hire and fire whomever they want, and decide how 
best to compensate their faculty. Unquestionably, we must support all 
of the hard-working, dedicated teachers we now have in our classrooms. 
they deserve our utmost support and respect.
  Mr. President, I am encouraged that President Clinton has taken an 
interest in reforming the education system. I do not, however, believe 
that merely reducing class size and hiring 100,000 new teachers would 
be a solution for our academic problems.
  The answer is to only certify quality teachers--and to get quality 
teachers to teach our neediest kids. All children deserve well-educated 
teachers, and we need to make that proposition a reality.
  Now you might ask what the Federal role should be in teacher 
training. Unquestionably, states are, and should remain, the primary 
actors in public education. Any new Federal programs should be 
voluntary for states, which should not be burdened by new Federal 
mandates. However, the Federal government can have a role--by helping 
the states focus on hiring quality teachers.

  The Federal government needs to break the education school monopoly 
on teacher preparation. Too often, these education schools have weak 
academic standards--and focus on teaching methods over knowledge of 
subject matter. The students who enroll in teacher education programs 
in U.S. colleges tend to have lower scores on SAT and ACT exams than 
those in virtually all other programs of study.
  Federal funds that are set aside for teacher training should be made 
available to any program that trains teachers--as long as the program 
is held accountable for producing students that can demonstrate subject 
matter competence in the classes that they plan to teach. All teacher-
training programs should be held accountable for results: producing 
teachers who know their subject well and know how to teach it. Their 
results are what matter, not their intentions or their resources or 
their requirements, or their accreditation.
  The Federal government can assist the states by forgiving student 
loans or offering other financial incentives for well-educated people 
who teach in hard-to staff schools.
  For example, I introduced legislation last year that would provide 
loan forgiveness to individuals who obtain a college degree in early 
childhood education who then go on to teach in accredited child-care 
centers. The Quality Child Care Loan Forgiveness Act is a great example 
of how the Federal government can provide incentives to students to 
become teachers. All children, from pre-K to 12th grade, deserve the 
chance to have a qualified teacher that will help them reach their 
academic potential.
  Today, Mr. President, I am proposing legislation that addresses the 
need for better teacher training programs. While it is important to 
stem the tide of unqualified teachers reaching the classroom, we must 
also focus on helping teachers that are already in the classroom and 
need assistance in becoming the best teachers that they can be. Today, 
therefore, I am introducing the Teacher Quality Act of 1998.
  This legislation calls for the creation of teacher training programs 
across the United States that will help train teachers that are already 
in the classroom or about to enter the teaching profession.
  This bill is common-sense legislation that will assist school 
districts in their struggle to maintain the highest possible academic 
standards for their children. My idea for this legislation developed 
out of my admiration for the Mayerson Academy in Cincinnati, Ohio. The 
Mayerson Academy was established in 1992 as a partnership between the 
Cincinnati business community and its schools. The mission of the 
Mayerson Academy is to provide the highest quality training and 
professional development opportunities to the men and women responsible 
for educating the children of Cincinnati. Its motto is ``All Children 
Can Learn.''
  The doors of the academy are open for business from 8:00 am to 9:00 
pm, Monday through Saturday, fifty weeks per year. The non-profit 
Mayerson Academy has a 10-year contract with Cincinnati Public Schools 
and also has training agreements with Princeton City Schools, Lakota 
Local School District, and the Oak Hills School District. The Mayerson 
Academy has advanced labs on how to learn math. Classes on how to use 
computers. Socratic discussions on how to organize and manage. Teachers 
can take advantage of core courses, through which they can earn 
graduate-level equivalency credits, or take one-time special-topic 
``action labs.'' The Mayerson Academy also utilizes all the latest 
breakthroughs in technology to get their message out across the country 
through the use of distance learning instruction. Teachers in 
Cincinnati Public Schools are eligible for a $750 raise after 100 hours 
of training--and it counts toward Ohio's mandatory continuing education 
requirement for a teaching license.
  The Mayerson Academy raised its start-up funds from generous private 
contributions from local banks, private foundations, and businesses 
such as Federated Department Stores, General Electric, and Procter and 
Gamble. Cincinnati's school district pays $1.6 million a year to 
purchase 66,000 hours of training from Mayerson--and the teachers 
attend for free. However, the program is such a great success that this 
school year, the Academy will provide 160,000 hours of staff training, 
far exceeding the 66,000 hours of annual staff training time called for 
by the academy's agreement with the district. The Mayerson Academy is 
separate from the school system, in order to ensure independent 
evaluation of its results and a consistent base of support. This status 
also allows it to benefit from the perspectives and experience of the 
business leadership.
  My legislation will establish a competitive grant program that will 
ask school districts to form public-private partnerships to establish 
teacher training programs. I believe that this legislation will assist 
in establishing teacher training centers like Mayerson--facilities that 
will help teachers gain subject matter mastery and give our children 
the best training teachers in the world.
  The second piece of legislation that I am introducing today will 
expand and improve the supply of well-qualified elementary and 
secondary school teachers. This goal can be accomplished by encouraging 
and assisting States to develop and implement programs for alternative 
routes toward alternative certification or licensure. The Alternative 
Certification and Licensure of Teachers Act will give individuals who 
would like to teach the chance to do so. We're talking about teachers 
who can serve not just as mentors to these children, but also as role 
models to show them how a good education can make a huge positive 
difference in their future.
  Through these programs, individuals who have a sense of what goals 
they wish to accomplish can bring their knowledge and experience into 
the classroom--and make a difference in children's lives.

[[Page S1774]]

  There are many talented professionals with a high level of subject 
area competence outside the education profession who may wish to pursue 
careers in education, but could not meet the current requirements to be 
certified or licensed as teachers. For example, a former engineer could 
explain to his students the importance of geometry, algebra, and 
calculus. A doctor can show his students how hard courses in biology 
can put young people on the path to saving lives. If students can see 
that what they are learning in school really does prepare them for the 
future, they will be more willing to learn and grasp new concepts.
  Mr. President, individuals on both sides of the aisle realize that 
alternative certification is an effective method to attract more 
qualified teachers into the classroom. The Progressive Policy Institute 
has written that ``states should be eligible to use federal funds to 
establish meaningful alternative certification programs that have more 
than a marginal effect on teacher supply.'' There is also a study that 
shows that individuals who become certified through alternative 
certification programs are more likely to be minorities, specialize in 
science and mathematics, and teach in hard-to-staff inner-city 
districts than traditionally certified teachers.
  Mr. President, both pieces of legislation that I am introducing today 
are targeted on improving American teaching. The Teacher Quality Act is 
solid legislation that answers the question, ``How do we train teachers 
that are already in the field?'' The Alternative Certification and 
Licensure of Teachers Act answers the question, ``How are we going to 
attract qualified individuals into the teaching field?'' I strongly 
believe that both of these initiatives can serve as the bedrock on 
which to enact real reforms in the teacher education system in America.
  To conclude, Mr. President, I believe that improving educational 
opportunities for children has to be a top priority for this Congress. 
I ask my colleagues in the House and Senate to work together to forge a 
bipartisan approach that will ensure that our children are being taught 
by the most qualified teachers in the world. There is no question that 
we must develop a system that will draw students into the teaching 
profession. The Federal government and the States need to work together 
to provide incentives for people to become teachers, and build a sense 
of pride to this profession. We can no longer tolerate failure if we 
wish to keep America strong. Now is the time to address this issue--and 
I ask that members of the House Education and the Workforce Committee, 
and the Senate Labor Committee, work diligently to come up with the 
best answer for our children.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 1741

       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 ``Teacher Quality Act of 
     1998''.

     SEC. 2. FINDINGS AND PURPOSE.

       (a) Findings.--Congress finds that--
       (1) there is a teacher quality crisis, not a teacher 
     quantity crisis, in the United States;
       (2) individuals entering a classroom should have a sound 
     grasp of the subject the individuals intend to teach, and the 
     individuals should know how to teach;
       (3) the quality of teachers impacts student achievement;
       (4) people who enter the teaching profession through 
     alternative certification programs can benefit from having 
     the opportunity to attend a teacher training facility;
       (5) teachers need to increase their subject matter 
     knowledge;
       (6) less than 40 percent of the individuals teaching the 
     core subjects (English, mathematics, science, social studies, 
     and foreign languages) majored or minored in the core 
     subjects; and
       (7) according to the Third International Mathematics and 
     Science Study, American high school seniors finished near the 
     bottom of the study in both science and mathematics.
       (b) Purpose.--The purpose of this Act is to strengthen 
     teacher training programs by establishing a private and 
     public partnership to create the best teacher training 
     facilities in the world to ensure that teachers receive 
     unlimited access to the most updated technology and skills 
     training in education, so that students can benefit from the 
     teachers' knowledge and experience.

     SEC. 3. DEFINITIONS.

       In this Act:
       (1) Local educational agency.--The term ``local educational 
     agency'' has the meaning given the term in section 14101 of 
     the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     8801).
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of Education.

     SEC. 4. GRANTS.

       (a) In General.--From amounts appropriated under section 5 
     for a fiscal year the Secretary shall award grants to local 
     educational agencies to enable the local educational agencies 
     to establish teacher training facilities for elementary and 
     secondary school teachers.
       (b) Competitive Basis.--The Secretary shall award grants 
     under this Act on a competitive basis.
       (c) Partnership Contract Required.--In order to receive a 
     grant under this Act, a local educational agency shall enter 
     into a contract with a nongovernmental organization to 
     establish a teacher training facility.
       (d) Applications.--Each local educational agency desiring a 
     grant under this Act shall submit to the Secretary an 
     application at such time, in such manner, and accompanied by 
     such information as the Secretary may require. Each such 
     application shall contain an assurance that the local 
     educational agency--
       (1) has raised $4,000,000 in matching funds, from public or 
     private sources, for the support of the teacher training 
     facility;
       (2) will train the teachers employed by the local 
     educational agency at the teacher training facility for a 
     period of 10 years after the date the agency enters into the 
     contract described in subsection (c); and
       (3) will spend 0.5 percent of the local educational 
     agency's total school budget for each fiscal year to support 
     the teacher training facility.
       (e) Amount.--The Secretary shall award each grant under 
     this section in the amount of $4,000,000.
       (f) Number.--The Secretary shall award 2 grants under this 
     title for fiscal year 1999, 3 such grants for fiscal year 
     2000, 3 such grants for fiscal year 2001, and 4 such grants 
     for fiscal year 2002.

     SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

       There are authorized to be appropriated to carry out this 
     Act $8,000,000 for fiscal year 1999, $12,000,000 for fiscal 
     year 2000, $12,000,000 for fiscal year 2001, and $16,000,000 
     for fiscal year 2002.
                                 ______
                                 
      By Mr. DeWINE (for himself, Mr. Coats, Mrs. Hutchison, Mr. Smith 
        of Oregon, and Ms. Collins):
  S. 1742. A bill to improve the quality of individuals becoming 
teachers in elementary and secondary schools, to make the teaching 
profession more accessible to individuals who wish to start a second 
career, to encourage adults to share their knowledge and experience 
with children in the classroom, to give officials the flexibility the 
officials need to hire whom the officials think can do the best job, 
and for other purposes; to the Committee on Labor and Human Resources.


  the alternative certification and licensure of teachers act of 1998

  Mr. DeWINE. Mr. President, today I am introducing the Alternative 
Certification and Licensure of Teachers Act of 1998. I am very pleased 
to be joined by Senators Coats, Collins, Hutchison, and Gordon Smith.
  The purpose of this legislation is to expand and improve the supply 
of well-qualified elementary and secondary school teachers. We would 
accomplish this goal by encouraging and assisting States to develop and 
implement programs for alternative routes toward teacher certification 
or licensure.
  There are many talented professionals with a high level of subject 
area competence outside the education profession who may wish to pursue 
careers in education, but could not meet the current requirements to be 
certified or licensed as teachers. For example, all of us here in 
Congress attain an unique knowledge of how our government works. 
Alternative certification and licensure could provide an opportunity 
for some of us to become teachers so we could share our knowledge and 
experiences of how government works with young people. The measure of a 
good teacher after all is how much and how well their students could 
learn.
  Knowledgeable and eager individuals should be helped--not 
discouraged--to enter the K-12 classroom as teachers.
  We can achieve this goal by giving States the maximum flexibility and 
incentives to create alternative certification programs. That's what my 
bill would do--it would enable the Federal Government to assist States 
by offering incentives to recruit well-educated people into the 
teaching profession.

[[Page S1775]]

This program would be voluntary for the States. States do not need to 
be burdened by new Federal mandates.
  This bill would allow qualified individuals to fullfil State 
certification or licensure requirements, giving school systems the 
chance to take advantage of the expertise of such professionals and 
improve the pool of qualified individuals available to local 
educational agencies. These measures would do a great deal to expand 
and improve the supply of well-qualified teachers.
  The bill would provide $15 million each year to be divided among the 
States based on a student population formula. States would have to 
apply to the Secretary in order to be considered for funds. The money 
could be used to either create new alternative certification programs 
or to fund pre-existing programs. If a State does not apply for funds, 
then that money is reallocated to those States that most demonstrate 
the need for the money based on the Secretary of Education's 
discretion.

  Alternative certification is nothing new. A study by C. Emily 
Feistritzer entitled ``Alternative Teacher Certification: a State-by-
State Analysis 1997'' reports the following facts:
  41 States and the District of Columbia are now implementing 
alternative routes for certifying teachers. However, virtually all of 
the States now offer some type of program other than the traditional 
approved college teacher education program route for initially 
licensing teachers.
  23 States and the District of Columbia have designed alternative 
licensure programs for the explicit purpose of bringing talented 
individuals who already have at least a bachelor's degree in a field 
other than education into teaching--up from just 11 such programs in 
1991.
  117 programs in the 50 States and the District of Columbia are now 
available for people who already have a bachelor's degree and want to 
become licensed to teach. This compares with 91 programs in 1991.
  Interest in alternative teacher certification continues to escalate. 
35 states reported that interest from ``people wanting to get licensed 
to teach'' has increased in the last five years.
  Mr. President, it's clear that interest in the alternative 
certification route is on the increase. Among the talented people we 
can attract into the teaching profession by this means are military 
personnel who are nearing retirement, people who have been down-sized 
and are looking for a second career, business leaders who want to share 
their knowledge with a new generation of children, housewives who are 
looking for a new career after their children have moved out of the 
family home, and people who want to leave the private sector so they 
can use their college major to make a difference in children's lives.
  Teacher training has become a very important issue to this Congress 
and to the Administration. As of today, there have been no fewer than 
seven teacher training bills introduced in the House and Senate. In 
fact, President Clinton has requested $1.1 billion in his latest budget 
to pay for 37,000 new teachers. It is clear that members on both sides 
of the aisle understand the importance of having quality teachers in 
the classroom.
  Therefore, there's clear bipartisan support for programs that 
encourage and recruit the most knowledgeable individuals to teach our 
children. It is my hope that we can see bipartisan support for programs 
that give talented individuals an alternative route into the teaching 
profession.

  In order to find the best possible teachers for our children, we need 
to support programs that are flexible and creative. We need to 
encourage the brightest minds in our communities to consider teaching 
as a career. Teachers who have had a previous career can explain to 
children the importance of a good education. For example, a former 
engineer could explain to his students the importance of geometry, 
algebra, and calculus. A doctor can show his students how hard courses 
in biology can put young people on the path to saving lives. If 
students can see that what they are learning in school really does 
prepare them for the future, they will be more willing to learn and 
grasp new concepts.
  In this bill, States would be given the flexibility to reach out for 
new teaching talent and fill specifically hard-to-staff teacher 
positions.
  Alternative certification and licensure programs give the best and 
brightest individuals who would like to teach the chance to do so. 
We're talking about teachers who can serve not just as mentors to these 
children, but also as role models to show them how a good education is 
crucial to their futures. Through these programs, individuals who have 
a sense of what goals they wish to accomplish can bring their knowledge 
and experience into the classroom.
  Mr. President, Federal support for alternative certification and 
licensure would help ensure that schools continue to attract quality 
teachers to the classroom. We owe it to all school children to give 
them the best resources available. That is why we must encourage all 
States to hire the most capable, knowledgeable, and experienced 
teachers that are available.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection the bill was ordered to be printed in the 
Record, as follows:

                                S. 1742

       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 ``Alternative Certification 
     and Licensure of Teachers Act of 1998''.

     SEC. 2. FINDINGS AND PURPOSE.

       (a) Findings.--Congress finds that--
       (1) the measure of a good teacher is how much and how well 
     the teacher's students learn;
       (2) the main teacher quality problem in 1998 is the lack of 
     subject matter knowledge;
       (3) knowledgeable and eager individuals of sound character 
     and various professional backgrounds should be encouraged to 
     enter the kindergarten through grade 12 classrooms as 
     teachers;
       (4) many talented professionals who have demonstrated a 
     high level of subject area competence outside the education 
     profession may wish to pursue careers in education, but have 
     not fulfilled the traditional requirements to be certified or 
     licensed as teachers;
       (5) States should have maximum flexibility and incentives 
     to create alternative teacher certification and licensure 
     programs in order to recruit well-educated people into the 
     teaching profession; and
       (6) alternative routes can enable qualified individuals to 
     fulfill State teacher certification or licensure requirements 
     and will allow school systems to utilize the expertise of 
     professionals and improve the pool of qualified individuals 
     available to local educational agencies as teachers.
       (b) Purpose.--It is the purpose of this Act to improve the 
     supply of well-qualified elementary school and secondary 
     school teachers by encouraging and assisting States to 
     develop and implement programs for alternative routes to 
     teacher certification or licensure requirements.

     SEC. 3. ALLOTMENTS.

       (a) Allotments to States.--
       (1) In general.--From the amount appropriated to carry out 
     this Act for each fiscal year, the Secretary shall allot to 
     each State the lesser of--
       (A) the amount the State applies for under section 4; or
       (B) an amount that bears the same relation to the amount so 
     appropriated as the total population of children ages 5 
     through 17 in the State bears to the total population of such 
     children in all the States (based on the most recent data 
     available that is satisfactory to the Secretary).
       (2) Reallocation.--If a State does not apply for the 
     State's allotment, or the full amount of the State's 
     allotment, under paragraph (1), the Secretary may reallocate 
     the excess funds to 1 or more other States that demonstrate, 
     to the satisfaction of the Secretary, a current need for the 
     funds.
       (b) Special Rule.--Notwithstanding section 421(b) of the 
     General Education Provisions Act (20 U.S.C. 1225(b)), funds 
     awarded under this Act shall remain available for obligation 
     by a recipient for a period of 2 calendar years from the date 
     of the grant.

     SEC. 4. STATE APPLICATIONS.

       (a) In General.--Any State desiring to receive an allotment 
     under this Act shall, through the State educational agency, 
     submit an application at such time, in such manner, and 
     containing such information, as the Secretary may reasonably 
     require.
       (b) Requirements.--Each application shall--
       (1) describe the programs, projects, and activities to be 
     undertaken with assistance provided under this Act; and
       (2) contain such assurances as the Secretary considers 
     necessary, including assurances that--
       (A) assistance provided to the State educational agency 
     under this Act will be used to supplement, and not to 
     supplant, any State or local funds available for the 
     development and implementation of programs to provide 
     alternative routes to fulfilling teacher certification or 
     licensure requirements;

[[Page S1776]]

       (B) the State educational agency has, in developing and 
     designing the application, consulted with--
       (i) representatives of local educational agencies, 
     including superintendents and school board members (including 
     representatives of their professional organizations if 
     appropriate);
       (ii) elementary school and secondary school teachers, 
     including representatives of their professional 
     organizations;
       (iii) schools or departments of education within 
     institutions of higher education;
       (iv) parents; and
       (v) other interested individuals and organizations; and
       (C) the State educational agency will submit to the 
     Secretary, at such time as the Secretary may specify, a final 
     report describing the activities carried out with assistance 
     provided under this Act and the results achieved with respect 
     to such activities.
       (c) GEPA Provisions Inapplicable.--Sections 441 and 442 of 
     the General Education Provisions Act (20 U.S.C. 1232d and 
     1232e), except to the extent that such sections relate to 
     fiscal control and fund accounting procedures, shall not 
     apply to this Act.

     SEC. 5. USE OF FUNDS.

       (a) Use of Funds.--
       (1) In general.--A State educational agency shall use funds 
     provided under this Act to support programs, projects, or 
     activities that develop and implement new, or expand and 
     improve existing, programs that enable individuals to move to 
     a teaching career in elementary or secondary education from 
     another occupation through an alternative route to teacher 
     certification or licensure.
       (2) Types of assistance.--A State educational agency may 
     carry out such programs, projects, or activities directly, 
     through contracts, or through grants to local educational 
     agencies, intermediate educational agencies, institutions of 
     higher education, or consortia of such agencies or 
     institutions.
       (b) Uses.--Funds received under this Act may be used for--
       (1) the design, development, implementation, and evaluation 
     of programs that enable qualified professionals who have 
     demonstrated a high level of subject area competence outside 
     the education profession and are interested in entering the 
     education profession to fulfill State teacher certification 
     or licensure requirements;
       (2) the establishment of administrative structures 
     necessary for the development and implementation of programs 
     to provide alternative routes to fulfilling State teacher 
     certification or licensure requirements;
       (3) training of staff, including the development of 
     appropriate support programs, such as mentor programs, for 
     teachers entering the school system through alternative 
     routes to teacher certification or licensure;
       (4) the development of recruitment strategies;
       (5) the development of reciprocity agreements between or 
     among States for the certification or licensure of teachers; 
     or
       (6) other programs, projects, and activities that--
       (A) are designed to meet the purpose of this Act; and
       (B) the Secretary determines appropriate.

     SEC. 6. DEFINITIONS.

       In this Act:
       (1) Elementary school; local educational agency; secondary 
     school; secretary; and state educational agency.--The terms 
     ``elementary school'', ``local educational agency'', 
     ``secondary school'', ``Secretary'', and ``State educational 
     agency'' have the meanings given the terms in section 14101 
     of the Elementary and Secondary Education Act of 1965 (20 
     U.S.C. 8801).
       (2) Institution of higher education.--The term 
     ``institution of higher education'' has the meaning given the 
     term in section 1201 of the Higher Education Act of 1965 (20 
     U.S.C. 1141).
       (3) State.--The term ``State'' means each of the several 
     States of the United States, the District of Columbia, the 
     Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, American Samoa, and the Commonwealth of the 
     Northern Mariana Islands.

     SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

       There are authorized to be appropriated to carry out this 
     Act $15,000,000 for fiscal year 1999 and each of the 4 
     succeeding fiscal years.
                                 ______
                                 
      By Mr. SPECTER (by request):
  S. 1743. A bill to amend title 38, United States Code, to authorize 
memorialization of deceased spouses and surviving spouses of veterans 
and deceased members of the Armed Forces whose remains are not 
available for interment; to the Committee on Veterans' Affairs.


                        armed forces legislation

  Mr. SPECTER. Mr. President, as Chairman of the Committee on Veterans' 
Affairs, I have today introduced, at the request of the Secretary of 
Veterans Affairs, S. 1743, a proposed bill to authorize memorialization 
of deceased spouses and surviving spouses of veterans and deceased 
members of the Armed Forces whose remains are not available for 
interment. The Secretary of Veterans Affairs submitted this legislation 
to the President of the Senate by letter dated June 24, 1997.
  My introduction of this measure is in keeping with the policy which I 
have adopted of generally introducing--so that there will be specific 
bills to which my colleagues and others may direct their attention and 
comments--all Administration-proposed draft legislation referred to the 
Committee on Veterans' Affairs. Thus, I reserve the right to support or 
oppose the provisions of, as well as any amendment to, this 
legislation.
  Mr. President, I ask unanimous consent that additional material be 
printed in the Record.

                                S. 1743

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. AUTHORIZATION TO FURNISH MEMORIAL HEADSTONES AND 
                   MARKERS FOR SPOUSES AND SURVIVING SPOUSES OF 
                   VETERANS AND DECEASED SERVICE MEMBERS.

       Section 2306(b) of title 38, United States Code, is 
     amended--
       (a) by adding ``(which for purposes of this subsection 
     includes a person who died in the active military, naval, or 
     air service) or any spouse or surviving spouse (which for 
     purposes of this section includes an unremarried surviving 
     spouse who had a subsequent remarriage which was terminated 
     by death or divorce) of a veteran'' following ``any 
     veteran'';
       (b) by striking out ``veteran's'' in paragraph (2) and 
     inserting in lieu thereof ``individual's''; and
       (c) by adding at the end thereof ``Where the Secretary has 
     furnished a memorial headstone or market under this 
     subsection for the purpose of commemorating a veteran, or has 
     furnished a headstone or marker for the unmarked grave of a 
     veteran under subsection (a) of this section, the Secretary 
     shall, where feasible, add a memorial inscription to the 
     existing headstone or marker under this subsection for the 
     veteran's surviving spouse.''.

     SEC. 2. AMENDMENTS TO PROVISIONS GOVERNING MEMORIAL AREAS.

       Section 2403(b) of title 38, United States Code, is amended 
     by striking all after ``appropriate'' and inserting in lieu 
     thereof ``group memorials shall be erected to honor the 
     memory of groups of individuals referred to in subsection (a) 
     of this section, and appropriate memorial headstones and 
     markers shall be erected to honor the memory of individuals 
     referred to in subsection (a) of this section or subsection 
     (b) of section 2306 of this title.

     SEC. 3. EFFECTIVE DATE.

       The amendments made by this Act shall be effective with 
     respect to deaths occurring after the date of its enactment.
                                                                    ____



                             The Secretary of Veterans Affairs

                                    Washington, DC, June 24, 1997.
     Hon. Albert Gore, Jr.,
     President of the Senate,
     Washington, DC.
       Dear Mr. President: Transmitted herewith is a draft bill to 
     amend sections 2306 and 2403 of title 38, United States Code, 
     to authorize memorialization of deceased spouses and 
     surviving spouses of veterans and deceased members of the 
     Armed Forces whose remains are not available for interment.
       The law currently authorizes the Secretary of Veterans 
     Affairs to furnish and to erect in national cemeteries 
     appropriate memorial headstones or markers for veterans and 
     members of the Armed Forces whose remains are not available 
     for interment because they have not been recovered or 
     identified, were buried at sea, were donated to science, or 
     were cremated and the ashes scattered. However, there is no 
     authorization for memorialization of the deceased spouses of 
     such persons where remains are not available for interment. 
     Since spouses are currently eligible for other burial 
     benefits such as Government-furnished headstones or markers 
     for unmarked graves and interment in a national cemetery, if 
     their remains are available, we believe it is inequitable to 
     deny the comparable benefit of memorialization when remains 
     are unavailable. This benefit would be particularly 
     meaningful when a spouse predeceases a veteran by providing 
     the veteran with a suitable remembrance of the deceased loved 
     one which can be appreciated by the veteran during his or her 
     lifetime.
       Where a veteran predeceases his or her spouse and the 
     veteran's grave is marked with an upright headstone, a 
     memorial inscription for the spouse may be placed on the back 
     of the same headstone, and a separate marker for the spouse 
     would not generally be required. If the veteran's grave is 
     marked with a flat stone marker, an inscription can usually 
     be added for the spouse, space permitting. Accordingly, the 
     draft bill provides that, where feasible, a memorial 
     inscription shall be placed on an existing headstone or 
     marker in lieu of furnishing a new memorial headstone or 
     marker.
       The addition of an inscription to an existing marker will 
     not be feasible in some situations. When an existing marker 
     or headstone cannot be modified, we contemplate replacing the 
     existing marker with a new marker or headstone bearing 
     inscriptions for both the veteran and the spouse. For 
     example, where a veteran has predeceased his or her spouse, 
     it would not be feasible to add a

[[Page S1777]]

     memorial inscription for the spouse to an existing bronze 
     marker or to a niche marker for cremated remains. A new 
     headstone or marker will also be necessary where a spouse 
     predeceases a veteran. Upon the veteran's subsequent death, 
     the veteran may be buried under circumstances requiring use 
     of a different style of marker than was supplied for 
     memorialization of the spouse, e.g., a niche marker for 
     cremated remains, as opposed to a full-sized flat marker or 
     headstone. Further, since the Department of Veterans Affairs 
     places the veteran's name in a preeminent position on a 
     marker or headstone, the spouse's marker would be replaced 
     with a new marker or headstone bearing inscriptions for both 
     the veteran and the spouse, with the veteran's inscription 
     being preeminent.
       Because it is likely that relatively few spouses will 
     require memorialization, we anticipate that the costs 
     associated with this proposal would be insignificant. This 
     proposal would affect direct spending; therefore, it is 
     subject to pay-as-you-go requirement of the Omnibus Budget 
     Reconciliation Act of 1990. The Office of Management and 
     Budget (OMB) estimates that the pay-as-you-go effect of this 
     proposal would be less than $500,000.
       The OMB advises that there is no objection from the 
     standpoint of the Administration's program to the submission 
     of this proposal to the Congress.
           Sincerely yours,
                                                      Jesse Brown.
                                 ______
                                 
      By Mr. SPECTER (by request):
  S. 1744. A bill to redesignate the title of the National Cemetery 
System and the position of the Director of the National Cemetery 
System; to the Committee on Veterans' Affairs.


     the national cemetery administration redesignation act of 1998

  Mr. SPECTER. Mr. President, as chairman of the Committee on Veterans' 
Affairs, I have today introduced, at the request of the Secretary of 
Veterans Affairs, S. 1744, a proposed bill to redesignate the National 
Cemetery System of the Department of Veterans Affairs as the ``National 
Cemetery Administration'' and the Director of the National Cemetery 
System as the ``Assistant Secretary for Memorial Affairs.'' The Acting 
Secretary of Veterans Affairs submitted this legislation to the 
President of the Senate by letter dated September 17, 1997.
  My introduction of this measure is in keeping with the policy which I 
have adopted of generally introducing--so that there will be specific 
bills to which my colleagues and others may direct their attention and 
comments--all Administration-proposed draft legislation referred to the 
Committee on Veterans' Affairs. Thus, I reserve the right to support or 
oppose the provisions of, as well as any amendment to, this 
legislation.
  Mr. President, I ask unanimous consent that additional material be 
printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                S. 1744

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. REDESIGNATION OF TITLE OF NATIONAL CEMETERY 
                   SYSTEM.

       The title of the National Cemetery System of the Department 
     of Veterans Affairs is hereby redesignated as the National 
     Cemetery Administration.

     SEC. 2. REDESIGNATION OF POSITION OF DIRECTOR OF THE NATIONAL 
                   CEMETERY SYSTEM.

       The position of Director of the National Cemetery System of 
     the Department of Veterans Affairs is hereby redesignated as 
     Assistant Secretary for Memorial Affairs.

     SEC. 3. ASSISTANT SECRETARIES.

       Section 308(a) of title 38, United States Code, is amended 
     by--
       (a) in subsection (a) thereof, changing the period at the 
     end of the first sentence of that subsection to a comma and 
     adding the following at the end of that sentence: ``in 
     addition to the Assistant Secretary for Memorial Affairs'';
       (b) in subsection (b) thereof, by inserting ``other than 
     the Assistant Secretary for Memorial Affairs'' after 
     ``Assistant Secretaries''; and
       (c) in subsection (c) thereof, by inserting ``pursuant to 
     subsection (b)'' after ``Assistant Secretary''.

     SEC. 4. TITLE 38 CONFORMING AMENDMENTS.

       (a) Title 38, United States Code, is amended by striking 
     out ``Director of the National Cemetery System'' each place 
     it appears (including in headings and tables) and inserting 
     in lieu thereof ``Assistant Secretary for Memorial Affairs''.
       (b) Section 301(c) of title 38, United States Code, is 
     amended by striking out ``System'' in subsection (c)(4) and 
     inserting in lieu thereof ``Administration''.
       (c) Section 307 of title 38, United States Code, is 
     amended--
       (1) by striking out ``a'' in the first sentence and 
     inserting in lieu thereof ``an'';
       (2) by striking out ``Director'' in the second sentence and 
     inserting in lieu thereof ``Assistant Secretary for Memorial 
     Affairs''; and
       (3) by striking out ``System'' in the second sentence and 
     inserting in lieu thereof ``Administration''.
       (d)(1) Section 2306(d) of title 38, United States Code, is 
     amended by striking out ``within the National Cemetery 
     System'' in the first sentence of subsection (d)(1) and 
     inserting in lieu thereof ``under the control of the National 
     Cemetery Administration''.
       (2) Section 2306(d) of title 38, United States Code, is 
     amended by striking out ``within the National Cemetery 
     System'' in subsection (d)(2) and inserting in lieu thereof 
     ``under the control of the National Cemetery 
     Administration''.
       (e)(1) The table of sections at the beginning of chapter 24 
     of title 38, United States Code, is amended by striking out 
     ``Establishment of National Cemetery System; composition of 
     such system; appointment of director.'' and inserting in lieu 
     thereof ``Establishment of National Cemetery Administration; 
     authority of such administration; appointment of Assistant 
     Secretary.''.
       (2) The heading of section 2400 of title 38, United States 
     Code, is amended by striking out ``Establishment of National 
     Cemetery System; composition of such system; appointment of 
     director'' and inserting in lieu thereof ``Establishment of 
     National Cemetery Administration; authority of such 
     administration; appointment of Assistant Secretary''.
       (3) Section 2400(a) of title 38, United States Code, is 
     amended by striking out ``shall be within the Department a 
     National Cemetery System'' in the first sentence and 
     inserting in lieu thereof ``is within the Department a 
     National Cemetery Administration responsible'' in the first 
     sentence and by striking out ``Such system'' in the second 
     sentence and inserting in lieu thereof ``The National 
     Cemetery Administration''.
       (4) Section 2400(b) of title 38, United States Code, is 
     amended by striking out ``The National Cemetery System'' and 
     inserting ``National cemeteries and other facilities under 
     the control of the National Cemetery Administration'' in lieu 
     thereof.
       (5) Section 2402 of title 38, United States Code, is 
     amended by striking out ``in the National Cemetery System'' 
     and inserting ``under the control of the National Cemetery 
     Administration'' in lieu thereof.
       (6) Section 2403(c) of title 38, United States Code, is 
     amended by striking out ``in the National Cemetery System 
     created by this chapter'' and inserting ``under the control 
     of the National Cemetery Administration'' in lieu thereof.
       (7) Section 2405(c) of title 38, United States Code, is 
     amended by striking out ``within the National Cemetery 
     System'' and inserting in lieu thereof ``under the control of 
     the National Cemetery Administration'' and by striking out 
     ``within such System'' and inserting in lieu thereof ``under 
     the control such Administration''.
       (8) Section 2408(c) of title 38, United States Code, is 
     amended by striking out ``in the National Cemetery System'' 
     in subsection (c)(1) and inserting ``under the control of the 
     National Cemetery Administration'' in lieu thereof.

     SEC. 5. EXECUTIVE SCHEDULE CONFORMING AMENDMENT.

       Section 5315 of title 5, United States Code, is amended by 
     striking out ``(6)'' following ``Assistant Secretaries, 
     Department of Veterans Affairs'' and inserting in lieu 
     thereof ``(7)'' and by striking out ``Director of the 
     National Cemetery System.''

     SEC. 6. REFERENCES IN OTHER LAWS.

       (a) Any reference to the National Cemetery System in any 
     Federal law, Executive order, rule, regulation, delegation of 
     authority, or document of or pertaining to the Department of 
     Veterans Affairs, which reference pertains to the 
     organization within that Department which controls the 
     Department's national cemeteries shall be deemed to refer to 
     the National Cemetery Administration.
       (b) Any reference to the Director of the National Cemetery 
     System in any Federal law, Executive order, rule, regulation, 
     delegation of authority, or document of or pertaining to the 
     Department of Veterans Affairs shall be deemed to refer to 
     the Assistant Secretary for Memorial Affairs.
                                                                    ____



                            The Secretary of Veterans Affairs,

                                   Washington, September 17, 1997.
     Hon. Albert Gore, Jr.,
     President of the Senate, Washington, DC.
       Dear Mr. President: Transmitted herewith is a draft bill to 
     redesignate the National Cemetery System (NCS) as the 
     ``National Cemetery Administration'' and the Director of the 
     National Cemetery System as the ``Assistant Secretary for 
     Memorial Affairs.'' The legislation would elevate the NCS to 
     the same organizational status within the Department of 
     Veterans Affairs (VA) as the Veterans Health Administration 
     (VHA) and the Veterans Benefits Administration (VBA). I 
     request that this draft bill be referred to the appropriate 
     committee for prompt consideration and enactment.
       On March 15, 1989, the Veterans' Administration was 
     redesignated as the Department of Veterans Affairs and 
     elevated to cabinet-level status as an executive department. 
     At that time, two of the three VA components that administer 
     veterans' programs were also redesignated. The Department of 
     Medicine and Surgery was redesignated as the

[[Page S1778]]

     Veterans Health Services and Research Administration (now the 
     Veterans Health Administration) and the Department of 
     Veterans' Benefits was redesignated as the Veterans Benefits 
     Administration. The designation of the third program 
     component, the National Cemetery System, was not changed.
       On October 9, 1992, the title of the Chief Medical 
     Director, the head of the Veterans Health Administration, was 
     redesignated as the Under Secretary for Health and the title 
     of the Chief Benefits Director was redesignated as the Under 
     Secretary for Benefits. The title of the Director of the 
     National Cemetery System was not changed.
       The NCS was established on June 18, 1973, in accordance 
     with the National Cemeteries Act of 1973, Pub. L. No. 93-
     43, Sec. 2(a), 87 Stat. 75. The fourfold mission of the 
     NCS is: (1) to provide for the interment in national 
     cemeteries of the remains of deceased veterans, their 
     spouses, and certain other dependents and to permanently 
     maintain their graves; (2) to mark the graves of eligible 
     persons buried in national, state, and private cemeteries; 
     (3) to administer the State Cemetery Grants Program to aid 
     states in establishing, expanding, or improving state 
     veterans' cemeteries; and, (4) to administer the 
     Presidential Memorial Certificate Program.
       NCS is the only one of the three VA components responsible 
     for delivering benefits to veterans and their dependents that 
     is referred to as a ``System'' rather than an 
     ``Administration.'' The proposed redesignation ``National 
     Cemetery Administration'' would more accurately recognize 
     NCS' status as a benefit-delivery administration.
       Section 307 of title 38, United States Code, establishes 
     the position of Director of the National Cemetery System. The 
     present position title implies that the Director's 
     responsibility is limited to management of the system of 
     national cemeteries and does not adequately reflect tie 
     responsibilities associated with the fourfold mission of the 
     NCS. The proposed redesignation ``Assistant Secretary for 
     Memorial Affairs'' would assure that the position receives 
     the status commensurate with its responsibilities. The 
     redesignation would not affect the duties and 
     responsibilities of the position, which would remain the 
     same.
       Section 308(a) of title 38, United States Code, provides 
     that VA shall have no more than six Assistant Secretaries. 
     Under the draft bill, the position of Assistant Secretary for 
     Memorial Affairs, so designated in section 307, would not be 
     counted as one of the six Assistant Secretary positions 
     referred to in section 308(a).
       Currently, the salary level for the NCS Director is set by 
     statute at Executive Level IV. The salary level for the other 
     VA Assistant Secretary positions is also set at Executive 
     Level IV. The proposed redesignation of the NCS Director as 
     the Assistant Secretary for Memorial Affairs would not affect 
     the salary level of the position, which would remain at 
     Executive Level IV.
       Although the proposed redesignation would require changes 
     in some forms and publications, we contemplate making these 
     changes as the documents are reordered or revised. For this 
     reason, and because the Director's salary level would not 
     change, no costs or savings are associated with this 
     proposal.
       The Office of Management and Budget advises that there is 
     no objection from the standpoint of the Administration's 
     program to the submission of this legislative proposal to the 
     Congress.
           Sincerely yours,
                                                 Hershel W. Gober,
                                              Secretary-Designate.
                                 ______
                                 
      By Mr. SPECTER (by request):
  S. 1745. A bill to amend title 38, United States Code, to provide 
flexibility in the order in which the Board of Veterans' Appeals hears 
and considers appeals; to the Committee on Veteran's Affairs.


                  veterans' appeals board legislation

  Mr. SPECTER. Mr. President, as chairman of the Committee on Veterans' 
Affairs, I have today introduced, at the request of the Secretary of 
Veterans Affairs, S. 1745, a proposed bill to provide flexibility in 
the order in which the Board of Veterans' Appeals of the Department of 
Veterans Affairs hears and considers appeals. The Acting Secretary of 
Veterans Affairs submitted this legislation to the President of the 
Senate by letter dated August 7, 1997.
  My introduction of this measure is in keeping with the policy which I 
have adopted of generally introducing--so that there will be specific 
bills to which my colleagues and others may direct their attention and 
comments--all Administration-proposed draft legislation referred to the 
Committee on Veterans' Affairs. Thus, I reserve the right to support or 
oppose the provisions of, as well as any amendment to, this 
legislation.
  Mr. President, I ask unanimous consent that additional material be 
printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                S. 1745

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. EXCEPTION TO DOCKET ORDER CONSIDERATION

       Section 7107(a) of title 38, United States Code, is 
     amended--
       (1) in paragraph (1), by striking ``Except as provided in 
     subsection (f)'' and inserting ``Except as provided in 
     paragraph (2) and subsection (f)'';
       (2) by redesignating paragraph (2) as paragraph (3); and
       (3) by inserting the following:
       ``(2) The Board may consider and decide an appeal later 
     than its place on the docket would normally require if such 
     delay is necessary to provide the appellant a hearing.''.

     SEC. 2. SCHEDULING OF FIELD HEARINGS.

       (a) Section 7107(d) of title 38, United States Code, is 
     amended by striking paragraph (2) and inserting the 
     following:
       ``(2) A hearing to be held within an area served by a 
     regional office of the Department shall (except as provided 
     in paragraph (3)) be scheduled to be held in accordance with 
     that case's place on the docket referred to in subsection (a) 
     relative to the other cases for which a hearing is scheduled 
     to be held in that area.''.
       (b) The amendment made by subsection (a) applies to 
     requests for a hearing received by the Department on or after 
     the date of enactment.

     SEC. 3. ADVANCEMENT ON THE HEARING DOCKET.

       Section 7107(d) of title 38, United States Code, is amended 
     by striking paragraph (3) and inserting the following:
       ``(3) A hearing to be held within an area served by a 
     regional office of the Department may, for cause shown, be 
     advanced on motion for an earlier hearing. Any such motion 
     shall set forth succinly the grounds upon which it is based 
     and may not be granted unless the case involves 
     interpretation of law of general application affecting other 
     claims or for other sufficient cause shown.''.
                                                                    ____



                            The Secretary of Veterans Affairs,

                                       Washington, August 7, 1997.
     Hon. Albert Gore, Jr.,
     President of the Senate, Washington, DC.
       Dear Mr. President: Transmitted herewith is a draft bill to 
     amend title 38, United States Code, to provide flexibility in 
     the order in which the Board of Veterans' Appeals (Board) 
     hears and considers appeals. This proposed legislation would 
     reduce delays in the issuance of Board decisions caused by 
     late requests for field hearings. I request that this draft 
     bill be referred to the appropriate committee for prompt 
     consideration and enactment.
       Current 38 U.S.C. Sec. 7107(a) requires the Board to 
     consider and decide each appeal in regular order according to 
     its place upon the docket. Furthermore, 38 U.S.C. 
     Sec. 7107(b) requires the Board to afford an appellant an 
     opportunity for a hearing before deciding his or her appeal. 
     An appellant may request that a hearing before the Board be 
     held at the Board's principal location in Washington, D.C., 
     or at a Department of Veterans Affairs (VA) facility within 
     the area served by a VA regional office. 38 U.S.C. 
     Sec. 7107(d)(1). A hearing to be held within an area served 
     by a regional office must be scheduled to be held in the 
     order in which requests for hearings within that area are 
     received by VA. 38 U.S.C. Sec. 7107(d)(2).
       The order in which appeals must be scheduled for hearing in 
     a given area and the order in which they must be considered 
     and decided sometimes conflict. Such conflict arises when VA 
     receives appellants' requests for hearings in an area in an 
     order different from the order in which those appeals were 
     docketed for consideration. (An appeal is docketed when the 
     Board receives from the agency of original jurisdiction a 
     copy of the substantive appeal.) For example, appellant A, 
     whose appeal is high on the consideration docket, may request 
     a field hearing in a given area long after many other 
     appellants, whose appeals rank lower on the consideration 
     docket, have already requested a hearing in that area. Not 
     only must hearings for the lower ranking appeals be scheduled 
     to be held before appellant A's hearing, but consideration 
     and decision on every appeal ranking lower than appellant A's 
     appeal must await consideration and decision on appellant 
     A's appeal. The result is delay for all.
       Aggravating this situation are two facts: First, limits on 
     Board resources often constrain the Board to hold hearings at 
     a given field facility infrequently, sometimes as seldom as 
     once a year. Thus, a long time may pass before a requested 
     hearing is actually held. Second, the long time elapsing 
     between the initiation of and decision on an appeal, caused 
     by a large appeal backlog, gives ample opportunity for 
     appellants ranking high on the consideration docket to 
     request a field hearing after lower ranking appellants have 
     already requested one.
       Our draft bill would alleviate the delays caused by this 
     situation. Section 1 would create an exception to the docket-
     order consideration requirement for certain cases in which a 
     hearing is requested. Section 1 would permit the Board to 
     consider cases lower on the consideration docket before a 
     case in which the appellant has requested a hearing that, due 
     to resource shortfalls or the lateness of the request, cannot 
     be held promptly. Section 2 would provide that a field 
     hearing be scheduled to be held in accordance with that 
     case's place on the consideration docket relative to other 
     cases for

[[Page S1779]]

     which a hearing is requested within that area. Under that 
     provision, field hearings would be scheduled to be held in 
     the same order in which the cases will be considered and 
     decided. This change would apply to hearing requests received 
     by VA on or after the date of enactment.
       Section 3 would permit the Board to advance a case on the 
     hearing docket upon motion for cause shown, the same standard 
     for which a case may be advanced on the consideration docket 
     under 38 U.S.C. Sec. 7107(a)(2). Although current section 
     7107(d)(3) permits the Secretary to advance a case on the 
     hearing docket if the Secretary knows that the appellant is 
     seriously ill or under severe financial hardship, advancement 
     on the hearing docket on that basis does not necessarily 
     result in advancement of the case on the consideration 
     docket. By making the standard for advancement on either 
     docket the same, advancement on either docket would result in 
     advancement on the other docket.
       Enactment of this proposed legislation would result in no 
     significant costs or savings.
       The Office of Management and Budget advises that there is 
     no objection to the submission of this proposal from the 
     standpoint of the Administration's program.
           Sincerely yours,
                                                  Hershel W. Gober
                                                 Acting Secretary.
       Enclosure.
                                 ______
                                 
      By Mr. SPECTER (by request):
  S. 1746. A bill to amend title 38, United States Code, to remove a 
statutory provision requiring a specified number of full-time 
equivalent positions in the VA's Office of Inspector General; to the 
Committee on Veterans' Affairs.


               department of veterans affairs legislation

  Mr. SPECTER. Mr. President, as chairman of the Committee on Veterans' 
Affairs, I have today introduced, at the request of the Secretary of 
Veterans Affairs, S. 1746, a proposed bill to remove a statutory 
provision requiring a specified number of full-time equivalent 
positions in the Office of the Inspector General, Department of 
Veterans Affairs. The Acting Secretary of Veterans Affairs submitted 
this legislation to the President of the Senate by letter dated August 
7, 1997.
  My introduction of this measure is in keeping with the policy which I 
have adopted of generally introducing--so that there will be specific 
bills to which my colleagues and others may direct their attention and 
comments--all Administration-proposed draft legislation referred to the 
Committee on Veterans' Affairs. Thus, I reserve the right to support or 
oppose the provisions of, as well as any amendment to, this 
legislation.
  Mr. President, I ask unanimous consent that additional material be 
pritned in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                S. 1746

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled, That 
     Section 312 of title 38, United States Code, is amended--
       (1) by striking out ``(a)'' in subsection (a); and
       (2) by striking out subsection (b).
                                                                    ____



                            The Secretary of Veterans Affairs,

                                       Washington, August 7, 1997.
     Hon. Al Gore,
     President of the Senate, Washington, DC.
       Dear Mr. President: There is transmitted herewith, a draft 
     bill, ``To amend title 38, United States Code, to remove a 
     statutory provision requiring a specified number of full-time 
     equivalent positions in the VA's Office of Inspector 
     General.'' We request that it be referred to the appropriate 
     committees for prompt consideration and enactment.
       This draft bill would eliminate the requirement that the 
     Secretary provide a set level of staffing of 417 full-time 
     equivalent positions for the Office of Inspector General. VA 
     has been unable to meet the statutory employment floor since 
     1993. The Department's full-time equivalent employment level 
     is determined by appropriations, and moreover, the statutory 
     floor limits VA's ability to operate in the most efficient 
     manner. Accordingly, it is appropriate to delete the 
     statutory requirement.
       The draft bill would also eliminate the requirement that 
     the President include in the budget transmitted to Congress 
     an estimate of an amount sufficient for the level of staffing 
     established for the Inspector General. Elimination of the 
     floor renders the report unnecessary.
       The Office of Management and Budget advises that there is 
     no objection to the submission of this proposal, and that 
     enactment of this proposal would be in accord with the 
     program of the President.
           Sincerely yours,
                                                 Hershel W. Gober,
     Acting Secretary.
                                                                    ____


                      Section-by-Section Analysis

       The draft bill would amend 38 U.S.C. Sec. 312 by deleting 
     subsection (b), thus eliminating the requirement that the 
     Secretary shall provide a set level of staffing of 417 full 
     time equivalent positions (``FTE'') for the Inspector 
     General. It would also eliminate the requirement that the 
     President include in the budget transmitted to Congress an 
     estimate of an amount sufficient for the level of staffing 
     established for the Inspector General.
       There are two reasons why the statutory Inspector General 
     FTE level should be eliminated. First, funding restraints 
     since 1993 have prevented VA from meeting the statutory FTE 
     requirement. Second, the statutory FTE level limits VA's 
     ability to operate in the most efficient manner. The proposal 
     also does away with the related reporting requirements 
     because elimination of the statutory FTE level renders the 
     reporting requirement unnecessary.
       There are no costs associated with this proposal.
                                 ______
                                 
      By Mr. GRASSLEY (for himself, Mr. Reid, and Mr. Kerrey):
  S. 1747. A bill to amend the Internal Revenue Code of 1986 to provide 
for additional taxpayer rights and taxpayer education, notice, and 
resources, and for other purposes.


                       taxpayer bill of rights 3

  Mr. GRASSLEY. Mr. President, I rise today to introduce legislation to 
further protect taxpayer rights.
  Mr. President, I have long championed taxpayer rights. In 1989, I co-
authored the first ever taxpayer bill of rights with Senator David 
Pryor of Arkansas. We joined forces again in 1996 to pass the sequel 
known as T2, the Taxpayer Bill of Rights 2. Yet, my work as a member of 
the National Commission on the Restructuring of the IRS and as a senior 
member of the Senate Finance Committee led me to believe that we need 
even more taxpayer protections. In addition, we need to make a 
concerted effort to educate taxpayers of their rights and the IRS tax 
procedures.
  The findings of the National Commission on Restructuring the Internal 
Revenue Service, of which I was a member, recommended increasing 
taxpayer rights. The Senate Finance Committee recently concluded months 
of hearings that demonstrated to us, and to the public, that American 
taxpayers are being treated unfairly by the IRS. I cannot sit idly by 
and let this happen to the American people.
  For a start, last year Senator Kerrey and I introduced legislation 
that would implement the Restructuring Commission's proposals, 
including the taxpayer rights recommendations. The House of 
Representatives, when considering identical legislation, weakened some 
of the provisions. To its credit, the House also added some strong, 
imaginative protections in return. I applaud everyone who works to 
increase taxpayer rights, and to give the unrepresented taxpayer a 
louder voice against the IRS.
  With introduction of this legislation, the Taxpayer Bill of Rights 3, 
or T3, I am saying that I want to see the strongest taxpayer 
protections possible in any Senate-passed IRS restructuring 
legislation. The bill I am introducing today, the Taxpayer Bill of 
Rights 3, contains the strongest provisions from both the Kerrey-
Grassley bill and from the House-passed bill, and also some additional 
protections.
  This bill takes a two-pronged approach to assure taxpayer rights. 
First, it increases basic taxpayer rights. It helps place a check on 
IRS collection actions. It gets the IRS off the back of delinquent 
taxpayers who are making good faith efforts to resolve disputes, and it 
prohibits the IRS from harassing and abusing taxpayers. Specifically, 
it requires the IRS to obtain court approval before seizing taxpayer 
property or belongings. Further, it requires that the levy is 
reasonable. If the IRS is levying a principal residence or business, 
then the IRS must have exhausted all other payment options, including 
the use of installment agreements. It also increases taxpayer rights by 
allowing honest citizens to sue the IRS when its employees negligently 
disregard provisions of the code or regulations.
  It also requires the IRS to enter into installment agreements for tax 
liability that is less than $10,000, if the taxpayer has not failed to 
file or pay taxes in the last 5 years, and has no prior installment 
agreements. It also requires the Commissioner to catalog and review 
taxpayer complaints of misconduct by IRS employees, and develop 
procedures for review and discipline. It expands the grounds on which 
taxpayers can sue the IRS for civil damages to include negligent 
actions.

[[Page S1780]]

These are only a few of this bill's provisions.
  Another inequity that is solved is the difference between interest on 
tax overpayments and underpayments. Currently, the IRS charges you more 
in interest on money you owe to it, than it gives you on money that it 
owes you. This is simply not fair.
  Another unfairness that occurs is that the IRS does not have to live 
by the same collection rules that creditors live by. My bill prohibits 
the IRS from communicating with a delinquent taxpayer at any unusual 
time or place, generally prohibiting telephone calls other than between 
8:00 a.m. and 9:00 p.m. It also prohibits the IRS from harassing or 
abusing delinquent taxpayers.
  The second prong of my bill increases taxpayer education, notice and 
resources. Taxpayers must be aware of their rights in order to take 
advantage of them. Recent hearings have exposed IRS strategies that 
target the little guy by using his lack of knowledge about the process 
and about his rights against him. I intend to bring this unjust 
practice to an end. My bill establishes a 24-hour a day, toll-free 
taxpayer help line. This help line must be staffed at all times by a 
person trained in helping individual taxpayers, and during regular 
business hours by a person trained to help small businesses. All paper 
communications received from the IRS must prominently display this 
phone number, as well as the number of the local taxpayer advocate, 
low-income taxpayer clinics and the toll-free number for taxpayers to 
register complaints of misconduct by IRS employees.

  In addition, the IRS must inform taxpayers of their rights and IRS 
processes. This includes notice at the time of an interview, in a first 
notice of appeal, and in other contacts with the IRS. Taxpayers also 
must be notified of their right to refuse to extend the statute of 
limitations when the IRS asks the taxpayer to extend this time.
  Mr. President, this bill sends a clear signal to the IRS: put the 
customer first. Blame only those who are guilty. To this end, my bill 
is missing one provision that is vital to taxpayer rights reform. 
Today, in addition to introducing my own freestanding legislation, I am 
adding myself as a cosponsor to Senator D'Amato's innocent spouse 
reform bill. Innocent spouses are caught in the trap of joint and 
several liability and are unfairly saddled with another's tax debt. If 
we are truly trying to bring fairness and equity to the American tax 
system, then strong, and retroactive innocent spouse reform must be a 
part of any IRS reform bill.
  Finally, I'll be working during Finance Committee and Senate 
consideration of IRS reform legislation to give taxpayers the rights 
they deserve. This bill, the Taxpayer Bill of Rights 3, is the first 
step in this direction. Let the word ring clear: The era of IRS 
bullying is over.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:
       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF 
                   CONTENTS.

       (a) Short Title.--This Act may be cited as the ``Taxpayer 
     Bill of Rights 3''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--

Sec. 1. Short title; amendment of 1986 Code; table of contents.
Sec. 2. Findings.

                        TITLE I--TAXPAYER RIGHTS

Sec. 101. Disclosure of criteria for examination selection.
Sec. 102. Civil damages for negligence in collection actions.
Sec. 103. Tax return information.
Sec. 104. Freedom of information.
Sec. 105. Elimination of application of failure to pay penalty during 
              period of installment agreement.
Sec. 106. Safe harbor for qualification for installment agreements.
Sec. 107. Cataloging complaints.
Sec. 108. Suspension of statute of limitations on filing refund claims 
              during periods of disability.
Sec. 109. Limitation on financial status audit techniques.
Sec. 110. Notice of deficiency to specify deadlines for filing tax 
              court petition.
Sec. 111. Refund or credit of overpayments before final determination.
Sec. 112. Threat of audit prohibited to coerce tip reporting 
              alternative commitment agreements.
Sec. 113. Court approval for seizure of taxpayer's property.
Sec. 114. Expansion of authority to issue taxpayer assistance orders.
Sec. 115. Modifications to certain levy exemption amounts.
Sec. 116. Offers-in-compromise.
Sec. 117. Increase in overpayment rate payable to taxpayers other than 
              corporations.
Sec. 118. Levy prohibited during certain negotiations.
Sec. 119. Application of certain fair debt collection procedures.
Sec. 120. Allowance of civil damage suits by persons other than 
              taxpayers for IRS unauthorized collection actions.
Sec. 121. Cooperative agreements with State tax authorities.

          TITLE II--TAXPAYER EDUCATION, NOTICE, AND RESOURCES

Sec. 201. Explanation of taxpayers' rights.
Sec. 202. Toll-free customer help line.
Sec. 203. Notice of various telephone numbers.
Sec. 204. Procedures involving taxpayer interviews.
Sec. 205. Explanation of joint and several liability.
Sec. 206. Procedures relating to extensions of statute of limitations 
              by agreement.
Sec. 207. Explanations of appeals and collection process.
Sec. 208. Independent operation of local taxpayer advocates.

     SEC. 2. FINDINGS.

       The Senate finds that--
       (1) the National Commission on Restructuring the Internal 
     Revenue Service has found the urgent need for significant 
     Internal Revenue Service reform;
       (2) the ongoing hearings of the Committee on Finance of the 
     Senate have uncovered consistent abuse of taxpayers by the 
     Internal Revenue Service;
       (3) the Internal Revenue Service should be responsible and 
     held accountable for its treatment of taxpayers;
       (4) the American public expects and deserves timely and 
     accurate service from the Internal Revenue Service; and
       (5) additional taxpayer protections are necessary to ensure 
     that taxpayers receive fair, impartial, and courteous 
     assistance from the Internal Revenue Service.
                        TITLE I--TAXPAYER RIGHTS

     SEC. 101. DISCLOSURE OF CRITERIA FOR EXAMINATION SELECTION.

       (a) In General.--The Secretary of the Treasury or the 
     Secretary's delegate shall, as soon as practicable, but not 
     later than 180 days after the date of the enactment of this 
     Act, incorporate into the statement required by section 6227 
     of the Omnibus Taxpayer Bill of Rights (Internal Revenue 
     Service Publication No. 1) a statement which sets forth in 
     simple and nontechnical terms the criteria and procedures for 
     selecting taxpayers for examination. Such statement shall not 
     include any information the disclosure of which would be 
     detrimental to law enforcement, but shall specify the general 
     procedures used by the Internal Revenue Service, including 
     the extent to which taxpayers are selected for examination on 
     the basis of information available in the media or on the 
     basis of information provided to the Internal Revenue Service 
     by informants.
       (b) Transmission to Committees of Congress.--Such Secretary 
     shall transmit drafts of the statement required under 
     subsection (a) (or proposed revisions to any such statement) 
     to the Committee on Ways and Means of the House of 
     Representatives, the Committee on Finance of the Senate, and 
     the Joint Committee on Taxation on the same day.

     SEC. 102. CIVIL DAMAGES FOR NEGLIGENCE IN COLLECTION ACTIONS.

       (a) In General.--Section 7433 (relating to civil damages 
     for certain unauthorized collection actions) is amended--
       (1) in subsection (a), by inserting ``, or by reason of 
     negligence,'' after ``recklessly or intentionally'', and
       (2) in subsection (b)--
       (A) in the matter preceding paragraph (1), by inserting 
     ``($100,000, in the case of negligence)'' after 
     ``$1,000,000'', and
       (B) in paragraph (1), by inserting ``or negligent'' after 
     ``reckless or intentional''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to actions of officers or employees of the 
     Internal Revenue Service after the date of the enactment of 
     this Act.

     SEC. 104. FREEDOM OF INFORMATION.

       (a) In General.--The Secretary of the Treasury or the 
     Secretary's delegate shall, as soon as practicable, but not 
     later than 180 days after the date of the enactment of this 
     Act, develop procedures under which expedited access will be 
     granted to requests under section 551 of title 5, United 
     States Code, when--
       (1) there exists widespread and exceptional media interest 
     in the requested information, and

[[Page S1781]]

       (2) expedited processing is warranted because the 
     information sought involves possible questions about the 
     government's integrity which affect public confidence.

     In addition, such procedures shall require the Internal 
     Revenue Service to provide an explanation to the person 
     making the request if the request is not satisfied within 30 
     days, including a summary of actions taken to date and the 
     expected completion date. Finally, to the extent that any 
     such request is not satisfied in full within 60 days, such 
     person may seek a determination of whether such request 
     should be granted by the appropriate Federal district court.
       (b) Transmission to Committees of Congress.--Such Secretary 
     shall transmit drafts of the procedures required under 
     subsection (a) (or proposed revisions to any such procedures) 
     to the Committee on Ways and Means of the House of 
     Representatives, the Committee on Finance of the Senate, and 
     the Joint Committee on Taxation on the same day.

     SEC. 105. ELIMINATION OF APPLICATION OF FAILURE TO PAY 
                   PENALTY DURING PERIOD OF INSTALLMENT AGREEMENT.

       (a) In General.--Subsection (c) of section 6651 (relating 
     to the penalty for failure to file tax return or to pay tax) 
     is amended by adding at the end the following:
       ``(3) Tolling during period of installment agreement.--If 
     the amount required to be paid is the subject of an agreement 
     for payment of tax liability in installments made pursuant to 
     section 6159, the additions imposed under subsection (a) 
     shall not apply so long as such agreement remains in 
     effect.''
       (b) Effective Date.--The amendment made by this section 
     shall apply to agreements entered into after the date of the 
     enactment of this Act.

     SEC. 106. SAFE HARBOR FOR QUALIFICATION FOR INSTALLMENT 
                   AGREEMENTS.

       (a) In General.--Subsection (a) of section 6159 (relating 
     to agreements for payment of tax liability in installments) 
     is amended--
       (1) by striking ``The Secretary is'' and inserting the 
     following:
       ``(1) In general.--The Secretary is'',
       (2) by moving the text 2 ems to the right, and
       (3) by adding at the end the following:
       ``(2) Safe harbor.--The Secretary shall enter into an 
     agreement to accept the payment of a tax liability in 
     installments if--
       ``(A) the amount of such liability does not exceed $10,000,
       ``(B) the taxpayer has not failed to file any tax return or 
     pay any tax required to be shown thereon during the 
     immediately preceding 5 years, and
       ``(C) the taxpayer has not entered into any prior 
     installment agreement under this paragraph.''
       (b) Effective Date.--The amendments made by this section 
     shall apply to agreements entered into after the date of the 
     enactment of this Act.

     SEC. 107. CATALOGING COMPLAINTS.

       (a) In General.--The Commissioner of Internal Revenue 
     shall, as soon as practicable, but not later than 180 days 
     after the date of the enactment of this Act, develop 
     procedures to catalog and review taxpayer complaints of 
     misconduct by Internal Revenue Service employees. Such 
     procedures should include guidelines for internal review and 
     discipline of employees, as warranted by the scope of such 
     complaints.
       (b) Hotline.-- The Commissioner of Internal Revenue shall, 
     as soon as practicable, but not later than 180 days after the 
     date of the enactment of this Act, establish a toll-free 
     telephone number for taxpayers to register complaints of 
     misconduct by Internal Revenue Service employees, and shall 
     publish such number in Publication 1.

     SEC. 108. SUSPENSION OF STATUTE OF LIMITATIONS ON FILING 
                   REFUND CLAIMS DURING PERIODS OF DISABILITY.

       (a) In General.--Section 6511 (relating to limitations on 
     credit or refund) is amended by redesignating subsection (h) 
     as subsection (i) and by inserting after subsection (g) the 
     following:
       ``(h) Running of Periods of Limitation Suspended While 
     Taxpayer Is Unable To Manage Financial Affairs Due to 
     Disability.--
       ``(1) In general.--In the case of an individual, the 
     running of the periods specified in subsections (a), (b), and 
     (c) shall be suspended during any period of such individual's 
     life that such individual is financially disabled.
       ``(2) Financially disabled.--
       ``(A) In general.--For purposes of paragraph (1), an 
     individual is financially disabled if such individual is 
     unable to manage his financial affairs by reason of his 
     medically determinable physical or mental impairment which 
     can be expected to result in death or which has lasted or can 
     be expected to last for a continuous period of not less than 
     12 months. An individual shall not be considered to have such 
     an impairment unless proof of the existence thereof is 
     furnished in such form and manner as the Secretary may 
     require.
       ``(B) Exception where individual has guardian, etc.--An 
     individual shall not be treated as financially disabled 
     during any period that such individual's spouse or any other 
     person is authorized to act on behalf of such individual in 
     financial matters.''
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to periods of disability before, on, or after the 
     date of the enactment of this Act but shall not apply to any 
     claim for credit or refund which (without regard to such 
     amendment) is barred by the operation of any law or rule of 
     law (including res judicata) as of January 1, 1998.

     SEC. 109. LIMITATION ON FINANCIAL STATUS AUDIT TECHNIQUES.

       Section 7602 is amended by adding at the end the following:
       ``(e) Limitation on Examination on Unreported Income.--The 
     Secretary shall not use financial status or economic reality 
     examination techniques to determine the existence of 
     unreported income of any taxpayer unless the Secretary has a 
     reasonable indication that there is a likelihood of such 
     unreported income.''

     SEC. 110. NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR 
                   FILING TAX COURT PETITION.

       (a) In General.--The Secretary of the Treasury or the 
     Secretary's delegate shall include on each notice of 
     deficiency under section 6212 of the Internal Revenue Code of 
     1986 the date determined by such Secretary (or delegate) as 
     the last day on which the taxpayer may file a petition with 
     the Tax Court.
       (b) Later Filing Deadlines Specified on Notice of 
     Deficiency To Be Binding.--Subsection (a) of section 6213 
     (relating to restrictions applicable to deficiencies; 
     petition to Tax Court) is amended by adding at the end the 
     following: ``Any petition filed with the Tax Court on or 
     before the last date specified for filing such petition by 
     the Secretary in the notice of deficiency shall be treated as 
     timely filed.''
       (c) Effective Date.--Subsection (a) and the amendment made 
     by subsection (b) shall apply to notices mailed after 
     December 31, 1998.

     SEC. 111. REFUND OR CREDIT OF OVERPAYMENTS BEFORE FINAL 
                   DETERMINATION.

       (a) Tax Court Proceedings.--Subsection (a) of section 6213 
     is amended--
       (1) by striking ``, including the Tax Court.'' and 
     inserting ``, including the Tax Court, and a refund may be 
     ordered by such court of any amount collected within the 
     period during which the Secretary is prohibited from 
     collecting by levy or through a proceeding in court under the 
     provisions of this subsection.'', and
       (2) by striking ``to enjoin any action or proceeding'' and 
     inserting ``to enjoin any action or proceeding or order any 
     refund''.
       (b) Other Proceedings.--Subsection (a) of section 6512 is 
     amended by striking the period at the end of paragraph (4) 
     and inserting ``, and'', and by inserting after paragraph (4) 
     the following:
       ``(5) As to any amount collected within the period during 
     which the Secretary is prohibited from making the assessment 
     or from collecting by levy or through a proceeding in court 
     under the provisions of section 6213(a), and
       ``(6) As to overpayments the Secretary is authorized to 
     refund or credit pending appeal as provided in subsection 
     (b).''
       (c) Refund or Credit Pending Appeal.--Paragraph (1) of 
     section 6512(b) is amended by adding at the end the 
     following: ``If a notice of appeal in respect of the decision 
     of the Tax Court is filed under section 7483, the Secretary 
     is authorized to refund or credit the overpayment determined 
     by the Tax Court to the extent the overpayment is not 
     contested on appeal.''
       (d) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 112. THREAT OF AUDIT PROHIBITED TO COERCE TIP REPORTING 
                   ALTERNATIVE COMMITMENT AGREEMENTS.

       The Secretary of the Treasury or the Secretary's delegate 
     shall instruct employees of the Internal Revenue Service that 
     they may not threaten to audit any taxpayer in an attempt to 
     coerce the taxpayer into entering into a Tip Reporting 
     Alternative Commitment Agreement.

     SEC. 113. COURT APPROVAL FOR SEIZURE OF TAXPAYER'S PROPERTY.

       (a) In General.--Section 6331(a) (relating to levy and 
     distraint) is amended by adding at the end the following:
       ``(2) Limitation on authority of secretary.--
     Notwithstanding paragraph (1), the Secretary shall not levy 
     upon any property or rights to property until a court of 
     competent jurisdiction--
       ``(A) has determined that--
       ``(i) such levy is reasonable under the circumstances, and
       ``(ii) in the case of a levy upon the principal residence 
     or business establishment of the taxpayer, the Secretary has 
     exhausted all other payment options, and
       ``(B) issues a writ of execution.''
       (b) Conforming Amendment.--Section 6331(a) is amended by 
     striking ``If any person'' and inserting:
       ``(1) In general.--If any person''.
       (c) Effective Date.--The amendments made by this section 
     shall be effective for seizures occurring on or after the 
     date of the enactment of this Act.

     SEC. 114. EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE 
                   ORDERS.

       (a) In General.--Section 7811(a) (relating to taxpayer 
     assistance orders) is amended--
       (1) by striking ``Upon application'' and inserting the 
     following:
       ``(1) In general.--Upon application'',
       (2) by moving the text 2 ems to the right, and
       (3) by adding at the end the following:

[[Page S1782]]

       ``(2) Determination of hardship.--For purposes of 
     determining whether a taxpayer is suffering or about to 
     suffer a significant hardship, the Taxpayer Advocate should 
     consider--
       ``(A) whether the Internal Revenue Service employee to 
     which such order would issue is following applicable 
     published administrative guidance, including the Internal 
     Revenue Manual,
       ``(B) whether there is an immediate threat of adverse 
     action,
       ``(C) whether there has been a delay of more than 30 days 
     in resolving taxpayer account problems,
       ``(D) the prospect that the taxpayer will have to pay 
     significant professional fees for representation,
       ``(E) whether the taxpayer will suffer irreparable injury, 
     or a long-term adverse impact, if relief is not granted, and
       ``(F) any other factor the Taxpayer Advocate deems 
     appropriate.''
       (b) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 115. MODIFICATIONS TO CERTAIN LEVY EXEMPTION AMOUNTS.

       (a) Fuel, Etc.--Section 6334(a)(2) (relating to fuel, 
     provisions, furniture, and personal effects) is amended by 
     striking ``$2,500'' and inserting ``$5,000''.
       (b) Books, Etc.--Section 6334(a)(3) (relating to books and 
     tools of a trade, business, or profession) is amended by 
     striking ``$1,250'' and inserting ``$10,000''.
       (c) Conforming Amendment .--Section 6334(f)(1) (relating to 
     inflation adjustment) is amended--
       (1) by striking ``1997'' and inserting ``1999'', and
       (2) by striking ``1996'' in subparagraph (B) and inserting 
     ``1998''.
       (d) Effective Date.--The amendments made by this section 
     shall tale effect with respect to levies issued after 
     December 31, 1998.

     SEC. 116. OFFERS-IN-COMPROMISE.

       (a) In General.--Section 7122 (relating to offers-in-
     compromise) is amended by adding at the end the following:
       ``(c) Allowances.--The Secretary shall develop and publish 
     guidelines for national and local allowances to ensure that 
     taxpayers entering into a compromise have an adequate means 
     to provide for basic living expenses.''
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 117. INCREASE IN OVERPAYMENT RATE PAYABLE TO TAXPAYERS 
                   OTHER THAN CORPORATIONS.

       (a) In General.--Subparagraph (B) of section 6621(a)(1) 
     (defining overpayment rate) is amended to read as follows:
       ``(B) 3 percentage points (2 percentage points in the case 
     of a corporation).''
       (b) Effective Date.--The amendment made by this section 
     shall apply to interest for calendar quarters beginning after 
     the date of the enactment of this Act.

     SEC. 118. LEVY PROHIBITED DURING CERTAIN NEGOTIATIONS.

       (a) In General.--Section 6331 (relating to levy and 
     distraint) is amended by redesignating subsection (i) as 
     subsection (j) and by inserting after subsection (h) the 
     following:
       ``(j) No Levy During Certain Negotiations.--
       ``(1) In general.--No levy may be made under subsection (a) 
     on the salary or wages or other property of any person with 
     respect to any unpaid tax in a case, and during the period, 
     to which paragraph (2) or (3) applies.
       ``(2) Offers in compromise; installment agreements.--This 
     paragraph applies to any unpaid tax of such person--
       ``(A) during the period that an offer by such person in 
     compromise under section 7122, or for an installment 
     agreement under section 6159, of such unpaid tax is pending 
     with the Secretary, and
       ``(B) if such offer is rejected by the Secretary, during 
     the 30 days thereafter (and, if an appeal of such rejection 
     is filed within such 30 days, during the period that such 
     appeal is pending).
       ``(3) Certain assessments of individual income tax.--This 
     paragraph applies to any unpaid tax of an individual which is 
     imposed by subtitle A during the 60-day period beginning on 
     the date such individual requests that this paragraph apply 
     to such tax if--
       ``(A) such tax was included in a notice of deficiency under 
     section 6212 mailed to the last known address of such 
     individual, and
       ``(B) the assessment of such tax was not prevented at any 
     prior time by reason of any action taken by such individual.
       ``(4) Exception.--Paragraph (1) shall not apply if the 
     Secretary finds that--
       ``(A) the collection of the tax is in jeopardy, or
       ``(B) the offer or request is made solely to delay 
     collection.
       ``(5) Suspension of statute of limitations on collection.--
     Subsection (i)(4) shall apply for purposes of this 
     subsection.''
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxes assessed on or after the 60th day after 
     the date of the enactment of this Act.

     SEC. 119. APPLICATION OF CERTAIN FAIR DEBT COLLECTION 
                   PROCEDURES.

       (a) In General.--Subchapter A of chapter 64 (relating to 
     collection) is amended by inserting after section 6303 the 
     following:

     ``SEC. 6304. FAIR TAX COLLECTION PRACTICES.

       ``(a) Communication With the Taxpayer.--Without the prior 
     consent of the taxpayer given directly to the Secretary or 
     the express permission of a court of competent jurisdiction, 
     the Secretary may not communicate with a taxpayer in 
     connection with the collection of any unpaid tax--
       ``(1) at any unusual time or place or a time or place known 
     or which should be known to be inconvenient to the taxpayer;
       ``(2) if the Secretary knows the taxpayer is represented by 
     an attorney with respect to such unpaid tax and has knowledge 
     of, or can readily ascertain, such attorney's name and 
     address, unless the attorney fails to respond within a 
     reasonable period of time to a communication from the 
     Secretary or unless the attorney consents to direct 
     communication with the taxpayer; or
       ``(3) at the taxpayer's place of employment if the 
     Secretary knows or has reason to know that the taxpayer's 
     employer prohibits the taxpayer from receiving such 
     communication.

     In the absence of knowledge of circumstances to the contrary, 
     the Secretary shall assume that the convenient time for 
     communicating with a taxpayer is after 8 a.m. and before 9 
     p.m., local time at the taxpayer's location.
       ``(b) Prohibition of Harassment and Abuse.--The Secretary 
     may not engage in any conduct the natural consequence of 
     which is to harass, oppress, or abuse any person in 
     connection with any unpaid tax. Without limiting the general 
     application of the foregoing, the following conduct is a 
     violation of this subsection:
       ``(1) The use or threat of use of violence or other 
     criminal means to harm the physical person, reputation, or 
     property of any person.
       ``(2) The use of obscene or profane language or language 
     the natural consequence of which is to abuse the hearer or 
     reader.
       ``(3) The publication of a list of taxpayers who allegedly 
     refuse to pay taxes, except to a consumer reporting agency or 
     to persons meeting the requirements of section 603(f) or 
     604(a)(3) of the Fair Credit Reporting Act.
       ``(4) Causing a telephone to ring or engaging any person in 
     telephone conversation repeatedly or continuously with intent 
     to annoy, abuse, or harass any person at the called number.
       ``(5) Except as provided under rules similar to the rules 
     in section 804 of the Fair Debt Collection Practices Act (15 
     U.S.C. 1692b), the placement of telephone calls without 
     meaningful disclosure of the caller's identity.
       ``(c) Civil Action for Violations of Section.--

  ``For civil action for violations of this section, see section 
7433.''

       (b) Clerical Amendment.--The table of sections for 
     subchapter A of chapter 64 is amended by inserting after the 
     item relating to section 6303 the following:

``Sec. 6304. Fair tax collection practices.''

       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 120. ALLOWANCE OF CIVIL DAMAGE SUITS BY PERSONS OTHER 
                   THAN TAXPAYERS FOR IRS UNAUTHORIZED COLLECTION 
                   ACTIONS.

       (a) In General.--Section 7433(a) (relating to civil damages 
     for certain unauthorized collection damages) is amended--
       (1) by striking ``a taxpayer'' and inserting ``any 
     person'', and
       (2) by striking ``such taxpayer'' and inserting ``such 
     person''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to actions by officers or employees of the 
     Internal Revenue Service after the date of the enactment of 
     this Act.

     SEC. 121. COOPERATIVE AGREEMENTS WITH STATE TAX AUTHORITIES.

       (a) In General.--Chapter 77 (relating to miscellaneous 
     provisions) is amended by adding after section 7524 the 
     following:

     ``SEC. 7525. TAX ADMINISTRATION AGREEMENTS.

       ``(a) In General.--To the extent provided in regulations, 
     the Secretary is authorized to enter into tax administration 
     agreements with any State agency, body, or commission 
     described in section 6103(d)(1). Under such agreements, the 
     Secretary may delegate powers relating to the administration 
     of this title to officers and employees of such State agency, 
     body, or commission, only if such officers and employees in 
     exercising such powers are under the supervision of the 
     Secretary.
       ``(b) Tax Administration Agreement Defined.--A tax 
     administration agreement is a written agreement entered into 
     by the Secretary and a State agency, body, or commission 
     described in section 6103(d)(1) that provides for a 
     delegation of tax administration powers or a payment of 
     reasonable compensation for activities conducted by either 
     party to the agreement. Each Federal or State tax 
     administration power to be exercised pursuant to a tax 
     administration agreement shall be performed in accordance 
     with the terms of the agreement to the extent such terms do 
     not conflict with the Federal or State laws that otherwise 
     authorize the respective tax administration function.
       ``(c) Judicial Proceedings.--
       ``(1) Review by the united states courts.--Nothing in this 
     subchapter shall give any court of the United States any 
     additional jurisdiction nor diminish its jurisdiction.
       ``(2) Prohibition of review by the state courts.--No court 
     or other tribunal of any State shall have jurisdiction to 
     adjudicate in any action, legal or equitable, the validity or

[[Page S1783]]

     scope of an assessment of an internal revenue tax that is the 
     subject of a tax administration agreement.
       ``(3) Limitation on personal jurisdiction.--No court or 
     other tribunal of any State shall have jurisdiction over an 
     individual who exercises Federal tax administration powers 
     pursuant to a tax administration agreement for actions 
     relating to the exercise of those powers.
       ``(d) Payment for Services.--The Secretary is authorized to 
     pay reasonable compensation for activities conducted by a 
     State pursuant to a tax administration agreement. The 
     Secretary is authorized to collect reasonable compensation 
     for activities conducted by the United States pursuant to a 
     tax administration agreement.
       ``(e) Availability of Funds.--Any funds appropriated for 
     purposes of the administration of this title shall be 
     available for purposes of carrying out the Secretary's 
     responsibilities under a tax administration agreement. Any 
     reasonable compensation received pursuant to a tax 
     administration agreement shall be credited to the amounts so 
     appropriated and shall remain available to the Internal 
     Revenue Service until expended to supplement appropriations 
     made available to the appropriations accounts in the fiscal 
     year during which this provision is enacted and all fiscal 
     years thereafter.
       ``(f) Tax Treaties and Other International Agreements.--To 
     the extent the provisions of this subchapter or a tax 
     administration agreement may conflict with the terms of any 
     tax treaty, or other international agreement of the United 
     States containing provisions relating to taxation or the 
     administration of tax laws, the terms of the treaty or 
     international agreement shall control.
       ``(g) Employee Status.--Any officer or employee of the 
     United States acting pursuant to a tax administration 
     agreement shall be deemed to remain a Federal employee. 
     Except as otherwise expressly provided by the laws of the 
     United States, any officer or employee of a State acting 
     pursuant to a tax administration agreement shall be deemed to 
     remain a State employee.''
       (b) Conforming Amendments.--
       (1) Section 6103(d) is amended--
       (A) by amending paragraph (1) to read as follows:
       ``(1)(A) In General.--Returns and return information with 
     respect to taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 
     24, 31, 32, 44, 51, and 52 and subchapter D of chapter 36 
     shall be open to inspection by, or disclosure to, any State 
     agency, body, or commission, or its legal representative, 
     which is charged under the laws of such State with the 
     responsibility for the administration of State tax laws for 
     the purpose of, and only to the extent necessary in--
       ``(i) the administration of such laws, including any 
     procedures with respect to locating, any person who may be 
     entitled to a refund; or
       ``(ii) the administration of Federal tax laws pursuant to a 
     tax administration agreement entered into between such 
     agency, body or commission and the Secretary under section 
     7525.
       ``(B) Written request by agency head required for 
     disclosure.--The inspection of returns and return information 
     under this paragraph shall be permitted, or disclosure of 
     such returns and return information made, only upon written 
     request by the head of such agency, body, or commission, and 
     only to the representatives of such agency, body, or 
     commission designated in such written request as the 
     individuals who are to inspect or receive the returns or 
     return information on behalf of such agency, body, or 
     commission.
       ``(C) Permissible recipients.--The representatives of such 
     agency, body, or commission to whom disclosure is permitted 
     under this paragraph shall include only employees or legal 
     representatives of such agency, body, or commission, or a 
     person described in subsection (n) of this section. However, 
     notwithstanding the foregoing, disclosure shall not be 
     permitted to any individual who is the chief executive 
     officer of such State.
       ``(D) Confidential informants; impairment of 
     investigations.--Return information shall not be disclosed 
     under this paragraph to the extent that the Secretary 
     determines that such disclosure would identify a confidential 
     informant or seriously impair any civil or criminal tax 
     investigation.''; and
       (B) by adding at the end the following:
       ``(5) Joint return filing programs.--
       ``(A) In general.--Upon written request by the head of any 
     agency, body, or commission described in paragraph (1), the 
     Secretary may disclose common data to such agency, body or 
     commission for the purpose of carrying out a joint return 
     filing program entered into under section 7525.
       ``(B) Common data defined.--For purposes of this paragraph, 
     `common data' means any item of information that is required 
     by both Federal and State law to be attached to or included 
     on the respective Federal and State returns.
       ``(C) Procedures for state agencies.--Subsections (a)(2) 
     and (p)(4) of this section shall not apply with respect to 
     any disclosures made pursuant to this paragraph. However, 
     common data disclosed pursuant to this paragraph is subject 
     to subsection (p)(8) of this section.''
       (2) Section 6103(p)(3) is amended--
       (A) in subparagraph (A) by inserting ``(d),'' after 
     ``subsections (c),''; and
       (B) in subparagraph (C)(i) by striking ``(d),''.
       (3) Section 7212(a) is amended by inserting ``or any State 
     officer or employee who is authorized to administer Federal 
     tax laws pursuant to an agreement authorized by section 
     7525'' after ``any officer or employee of the United States'' 
     in both places it appears.
       (4) Section 7213(a)(2) is amended by deleting ``(d),'' and 
     inserting instead ``(d)(1), (2), (3), or (4),''.
       (5) Section 7214 is amended--
       (A) in subsection (a), by inserting ``or any State officer 
     or employee who is authorized to administer Federal tax laws 
     pursuant to an agreement authorized by section 7525'' after 
     ``Any officer or employee of the United States''; and
       (B) in subsection (b), by inserting ``or any State employee 
     who is authorized to administer Federal tax laws pursuant to 
     an agreement authorized by section 7525'' after ``Any 
     internal revenue officer or employee''.
       (6) Section 7431(a)(1) is amended by inserting ``or any 
     State employee who is authorized to administer Federal tax 
     laws pursuant to an agreement authorized by section 7525'' 
     after ``If any officer or employee of the United States''.
       (7) Section 7432(a) is amended by inserting ``or any State 
     employee who is authorized to release liens under section 
     6325 pursuant to an agreement authorized by section 7525'' 
     after ``If any officer or employee of the Internal Revenue 
     Service''.
       (8) Section 7433(a), as amended by this Act, is amended by 
     inserting ``or any State employee who is authorized to 
     collect Federal taxes pursuant to an agreement authorized by 
     section 7525'' after ``If, in connection with any collection 
     of Federal tax with respect to any person, any officer or 
     employee of the Internal Revenue Service''.
       (c) Clerical Amendment.--The table of sections for chapter 
     77 is amended by adding at the end the following:

``Sec. 7525.  Tax administration agreements.''
          TITLE II--TAXPAYER EDUCATION, NOTICE, AND RESOURCES

     SEC. 201. EXPLANATION OF TAXPAYERS' RIGHTS.

       The Secretary of the Treasury or the Secretary's delegate 
     shall, as soon as practicable, but not later than 180 days 
     after the date of the enactment of this Act, revise the 
     statement required by section 6227 of the Omnibus Taxpayer 
     Bill of Rights (Internal Revenue Service Publication No. 1) 
     to more clearly inform taxpayers of their rights.

     SEC. 202. TOLL-FREE CUSTOMER HELP LINE.

       The Secretary of the Treasury or the Secretary's delegate 
     shall, as soon as practicable, but not later than 180 days 
     after the date of the enactment of this Act, establish a 24-
     hour-a-day toll-free telephone customer help line, staffed at 
     all times by a person trained in helping individual taxpayers 
     and staffed during regular business hours (for all time zones 
     in the United States) by a person trained in helping small 
     business taxpayers.

     SEC. 203. NOTICE OF VARIOUS TELEPHONE NUMBERS.

       The Secretary of the Treasury or the Secretary's delegate 
     shall, as soon as practicable, but not later than 180 days 
     after the date of the enactment of this Act, provide that all 
     paper communications received by a taxpayer from the Internal 
     Revenue Service shall include in a prominent manner the 
     telephone number and purpose of the nearest local office of 
     the taxpayer advocate and the low income taxpayer clinic and 
     the toll-free telephone number for taxpayers to register 
     complaints of misconduct by Internal Revenue Service 
     employees established under section 107(b).

     SEC. 204. PROCEDURES INVOLVING TAXPAYER INTERVIEWS.

       (a) In General.--Paragraph (1) of section 7521(b) (relating 
     to procedures involving taxpayer interviews) is amended to 
     read as follows:
       ``(1) Explanations of processes.--An officer or employee of 
     the Internal Revenue Service shall--
       ``(A) before or at an initial interview, provide to the 
     taxpayer--
       ``(i) in the case of an in-person interview with the 
     taxpayer relating to the determination of any tax, an 
     explanation of the audit process and the taxpayer's rights 
     under such process, or
       ``(ii) in the case of an in-person interview with the 
     taxpayer relating to the collection of any tax, an 
     explanation of the collection process and the taxpayer's 
     rights under such process, and
       ``(B) before an in-person initial interview with the 
     taxpayer relating to the determination of any tax--
       ``(i) inquire whether the taxpayer is represented by an 
     individual described in subsection (c),
       ``(ii) explain that the taxpayer has the right to have the 
     interview take place in a reasonable place and that such 
     place does not have to be the taxpayer's home,
       ``(iii) explain the reasons for the selection of the 
     taxpayer's return for examination, and
       ``(iv) provide the taxpayer with a written explanation of 
     the applicable burdens of proof on taxpayers and the Internal 
     Revenue Service.

     If the taxpayer is represented by an individual described in 
     subsection (c), the interview may not proceed without the 
     presence of such individual unless the taxpayer consents.''

[[Page S1784]]

       (b) Effective Date.--The amendments made by this section 
     shall apply to interviews and examinations taking place after 
     the date of the enactment of this Act.

     SEC. 205. EXPLANATION OF JOINT AND SEVERAL LIABILITY.

       (a) In General.--The Secretary of the Treasury or the 
     Secretary's delegate shall, as soon as practicable, but not 
     later than 180 days after the date of the enactment of this 
     Act, establish procedures to clearly alert taxpayers of their 
     joint and several liabilities on all tax forms, publications, 
     and instructions issued during the period joint and several 
     liability remains a standard of liability. Such procedures 
     shall include explanations of the possible consequences of 
     joint and several liability.
       (b) Transmission to Committees of Congress.--Such Secretary 
     shall transmit drafts of the procedures required under 
     subsection (a) (or proposed revisions to any such procedures) 
     to the Committee on Ways and Means of the House of 
     Representatives, the Committee on Finance of the Senate, and 
     the Joint Committee on Taxation on the same day.

     SEC. 206. PROCEDURES RELATING TO EXTENSIONS OF STATUTE OF 
                   LIMITATIONS BY AGREEMENT.

       (a) In General.--Paragraph (4) of section 6501(c) (relating 
     to the period for limitations on assessment and collection) 
     is amended--
       (1) by striking ``Where'' and inserting the following:
       ``(A) In general.--Where'',
       (2) by moving the text 2 ems to the right, and
       (3) by adding at the end the following:
       ``(B) Notice to taxpayer of right to refuse or limit 
     extension.--The Secretary shall notify the taxpayer of the 
     taxpayer's right to refuse to extend the period of 
     limitations, or to limit such extension to particular issues, 
     on each occasion when the taxpayer is requested to provide 
     such consent.''
       (b) Effective Date.--The amendments made by this section 
     shall apply to requests to extend the period of limitations 
     made after the date of the enactment of this Act.

     SEC. 207. EXPLANATIONS OF APPEALS AND COLLECTION PROCESS.

       (a) Taxpayer Specific Explanation.--The Secretary of the 
     Treasury or the Secretary's delegate shall, as soon as 
     practicable but not later than 180 days after the date of the 
     enactment of this Act, include with any 1st letter of 
     proposed deficiency which allows the taxpayer an opportunity 
     for administrative review in the Internal Revenue Service 
     Office of Appeals an explanation of the appeals process and 
     the collection process with respect to such proposed 
     deficiency.
       (b) General Explanation.--The Secretary of the Treasury or 
     the Secretary's delegate shall, as soon as practicable but 
     not later than 180 days after the date of the enactment of 
     this Act, make available to the general public, a booklet 
     which in simple language provides an explanation of the 
     appeals process and the collection process and the rights of 
     taxpayers at each step of such process.

     SEC. 208. INDEPENDENT OPERATION OF LOCAL TAXPAYER ADVOCATES.

       (a) Independent Operation of Local Offices.--Section 
     7802(d) (relating to Office of Taxpayer Advocate) is amended 
     by adding at the end the following:
       ``(4) Operation of local offices.--
       ``(A) Independent operation.--Each local taxpayer advocate 
     shall, at the taxpayer advocate's discretion, not disclose to 
     the Internal Revenue Service contact with, or information 
     provided by, a taxpayer.
       ``(B) Maintenance of independent communications.--Each 
     local office of the taxpayer advocate shall maintain separate 
     phone, facsimile, and other electronic communication access, 
     and a separate post office address from the Internal Revenue 
     Service district office or service center which it serves.''
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

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