[Congressional Record Volume 153, Number 15 (Thursday, January 25, 2007)]
[Senate]
[Pages S1200-S1203]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 200. Mr. SANDERS submitted an amendment intended to be proposed to 
amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to the bill H.R. 
2, to amend the Fair Labor Standards Act of 1938 to provide for an 
increase in the Federal minimum wage; which was ordered to lie on the 
table; as follows:

       At the appropriate place insert the following:

     SEC. __. SENSE OF THE SENATE CONCERNING EXPANDING THE MIDDLE 
                   CLASS.

       (a) Findings.--The Senate finds that--
       (1) the United States has the most unequal distribution of 
     wealth and income of any major country in the industrialized 
     world;
       (2) over the next 4 calendar years, the cost of the 2001 
     and 2003 Federal tax cuts for the

[[Page S1201]]

     top 1 percent of households will total nearly 
     $350,000,000,000;
       (3) if the Federal tax cuts enacted in 2001 and 2003 are 
     made permanent, households with annual incomes of more than 
     $1,000,000 comprising the top 3/10ths of 1 percent of the 
     population would receive approximately $648,000,000,000 in 
     tax cuts over the next decade;
       (4) the wealthiest 400 Americans saw their combined net 
     worth increase by $120,000,000,000 from 2004 to 2005 and do 
     not need a tax break;
       (5) households with incomes exceeding $1,000,000 received 
     an average tax break of $118,000 in 2006, households in the 
     middle-fifth of the income spectrum received tax cuts 
     averaging $740, and the bottom fifth of households received 
     tax cuts averaging $20;
       (6) the increased costs of a college education, child care, 
     health care, and housing are creating enormous burdens on the 
     middle class and working families; and
       (7) no veteran in this country should be forced onto a 
     waiting list to receive health care from the Department of 
     Veterans Affairs.
       (b) Sense of the Senate.--It is the sense of the Senate 
     that--
       (1) Congress and the President should work together to 
     roll-back all of the Federal tax breaks enacted since 2001 
     that go to households with annual incomes exceeding 
     $1,000,000; and
       (2) Congress and the President should work together to use 
     the revenue gained from this action to increase investments 
     for the needs of our veterans, affordable housing, health 
     care, Pell Grants, child care, and Head Start.
                                 ______
                                 
  SA 201. Mr. SANDERS submitted an amendment intended to be proposed to 
amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to the bill H.R. 
2, to amend the Fair Labor Standards Act of 1938 to provide for an 
increase in the Federal minimum wage; as follows:

       At the appropriate place insert the following:

     SEC. __. SENSE OF THE SENATE CONCERNING POVERTY.

       (a) Findings.--The Senate finds that--
       (1) the United States has the highest rate of poverty and 
     the highest rate of childhood poverty among 17 major 
     countries in the Organization for Economic Cooperation and 
     Development including Germany, France, Italy, the United 
     Kingdom, Canada, Australia, Austria, Belgium, Denmark, 
     Finland, Ireland, the Netherlands, Norway, Spain, Sweden, and 
     Switzerland;
       (2) 36,950,000 Americans are living in poverty, an increase 
     of 5,400,000 since 2000;
       (3) 12,896,000 children in the United States under the age 
     of 18 lived in poverty in 2005, and the number of children 
     living in extreme poverty rose by 87,000 from 2004 through 
     2005;
       (4) in 2005, an estimated 33 percent of the homeless 
     population were children and an estimated 1,350,000 children 
     will experience homelessness in a year;
       (5) the number of uninsured Americans rose to 46,577,000 in 
     2005, 1,272,000 more than in the previous year, and the 
     number of Americans without health insurance has risen for 4 
     consecutive years;
       (6) the Department of Agriculture has found that, in 2005, 
     35,100,000 people lived in households experiencing food 
     insecurity, meaning that they did not have adequate access to 
     enough food to meet basic dietary needs to all times due to a 
     lack of financial resources;
       (7) households with children experience food insecurity at 
     more than double the rate for households without children;
       (8) The United States has the largest gap between the rich 
     and the poor of any major industrialized country;
       (9) the wealthiest 400 Americans saw their combined net 
     worth increase by $120,000,000,000 from 2004 to 2005;
       (10) the richest 400 Americans have a combined net worth of 
     $1,250,000,000,000 equaling the annual income of over 45 
     percent of the entire world's population or 2,500,000,000 
     people;
       (11) of the world's 793 billionaires, over 400 are 
     Americans;
       (12) in 1989, we only had 66 billionaires in this country; 
     and
       (13) on January 20, 2001, President Bush stated `In the 
     quiet of American conscience, we know that deep, persistent 
     poverty is unworthy of our nation``s promise. Where there is 
     suffering, there is duty. Americans in need are not 
     strangers, they are citizens, not problems, but priorities. 
     And all of us are diminished when any are hopeless. And I can 
     pledge our nation to a goal: When we see that wounded 
     traveler on the road to Jericho, we will not pass to the 
     other side.''.
       (b) Sense of the Senate.--It is the sense of the Senate 
     that--
       (1) the United States has a moral obligation to improve the 
     lives of the 36,950,000 Americans living in poverty and the 
     15,928,000 of those who live in extreme poverty;
       (2) the United States has a moral obligation to reduce the 
     enormous gap between the rich and the poor; and
       (3) the President should immediately present to Congress a 
     comprehensive plan to eradicate child poverty and reduce the 
     gap between the rich and the poor by 2017.
                                 ______
                                 
  SA 202. Ms. COLLINS (for herself and Mr. Warner) submitted an 
amendment intended to be proposed by her to the bill H.R. 2, to amend 
the Fair Labor Standards Act of 1938 to provide for an increase in the 
Federal minimum wage; which was ordered to lie on the table; as 
follows:

       At the appropriate place insert the following:

     SEC. ___. PERMANENT EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR 
                   CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY 
                   SCHOOL TEACHERS.

       Subparagraph (D) of section 62(a)(2) of the Internal 
     Revenue Code of 1986 is amended by striking ``In the case of 
     taxable years beginning during 2002, 2003, 2004, 2005, 2006, 
     or 2007, the deductions'' and inserting ``The deductions''.
                                 ______
                                 
  SA 203. Mr. GREGG (for himself, Mr. Enzi, Mr. Sununu, Mr. Isakson, 
and Mr. Alexander) submitted an amendment intended to be proposed to 
amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to the bill H.R. 
2, to amend the Fair Labor Standards Act of 1938 to provide for an 
increase in the Federal minimum wage; as follows:

       At the appropriate place, insert the following:

     SEC. __. EMPLOYEE OPTION TIME.

       (a) Biweekly Work Programs.--
       (1) In general.--The Fair Labor Standards Act of 1938 is 
     amended by inserting after section 13 (29 U.S.C. 213) the 
     following:

     ``SEC. 13A. BIWEEKLY WORK PROGRAMS.

       ``(a) Voluntary Participation.--
       ``(1) Option of employee.--Except as provided in paragraph 
     (2), no employee may be required to participate in a program 
     described in this section. Participation in a program 
     described in this section may not be a condition of 
     employment.
       ``(2) Collective bargaining agreement.--In a case in which 
     a valid collective bargaining agreement exists between an 
     employer and the labor organization that has been certified 
     or recognized as the representative of the employees of the 
     employer under applicable law, an employee may only be 
     required to participate in such a program in accordance with 
     the agreement.
       ``(b) Biweekly Work Programs.--
       ``(1) In general.--Notwithstanding section 7, an employer 
     may establish biweekly work programs that--
       ``(A) allow the use of a biweekly work schedule--
       ``(i) that consists of a basic work requirement of not more 
     than 80 hours, over a 2-week period; and
       ``(ii) in which more than 40 hours of the work requirement 
     may occur in a week of the period, except that no more than 
     10 hours may be shifted between the 2 weeks involved; and
       ``(B) provides that an employee participating in the 
     program is compensated for overtime hours in accordance with 
     paragraph (4).
       ``(2) Conditions.--An employer may carry out a biweekly 
     work program described in paragraph (1) for employees only 
     pursuant to the following:
       ``(A) Agreement.--The program may be carried out only in 
     accordance with--
       ``(i) applicable provisions of a collective bargaining 
     agreement between the employer and the labor organization 
     that has been certified or recognized as the representative 
     of the employees under applicable law; or
       ``(ii) in the case of an employee who is not represented by 
     a labor organization described in clause (i), a written 
     agreement arrived at between the employer and employee before 
     the performance of the work involved if the agreement was 
     entered into knowingly and voluntarily by such employee and 
     was not a condition of employment.
       ``(B) Statement of voluntary participation.--The program 
     shall apply to an employee described in subparagraph (A)(ii) 
     if such employee has affirmed, in a written statement that is 
     made, kept, and preserved in accordance with section 11(c), 
     that the employee has voluntarily chosen to participate in 
     the program.
       ``(C) Minimum service.--No employee may participate, or 
     agree to participate, in the program unless the employee has 
     been employed for at least 12 months by the employer, and for 
     at least 1,250 hours of service with the employer during the 
     previous 12-month period.
       ``(3) Compensation for hours in schedule.--Notwithstanding 
     section 7, in the case of an employee participating in such a 
     biweekly work program, the employee shall be compensated for 
     each hour in such a biweekly work schedule at a rate not less 
     than the regular rate at which the employee is employed.
       ``(4) Overtime compensation provision.--An employee 
     participating in such a biweekly work program shall be 
     compensated for each overtime hour at a rate not less than 
     one and one-half times the regular rate at which the employee 
     is employed, in accordance with section 7(a)(1).
       ``(5) Discontinuance of program or withdrawal.--
       ``(A) Discontinuance of program.--An employer that has 
     established a biweekly work program under paragraph (1) may 
     discontinue the program for employees described in paragraph 
     (2)(A)(ii) after providing 30 days' written notice to the 
     employees who are subject to an agreement described in 
     paragraph (2)(A)(ii).

[[Page S1202]]

       ``(B) Withdrawal.--An employee may withdraw an agreement 
     described in paragraph (2)(A)(ii) at the end of any 2-week 
     period described in paragraph (1)(A)(i), by submitting a 
     written notice of withdrawal to the employer of the employee.
       ``(c) Prohibition of Coercion.--
       ``(1) In general.--An employer shall not directly or 
     indirectly intimidate, threaten, or coerce, or attempt to 
     intimidate, threaten, or coerce, any employee for the purpose 
     of interfering with the rights of the employee under this 
     section to elect or not to elect to work a biweekly work 
     schedule.
       ``(2) Definition.--In paragraph (1), the term `intimidate, 
     threaten, or coerce' includes promising to confer or 
     conferring any benefit (such as appointment, promotion, or 
     compensation) or effecting or threatening to effect any 
     reprisal (such as deprivation of appointment, promotion, or 
     compensation).
       ``(d) Definitions.--In this section:
       ``(1) Basic work requirement.--The term `basic work 
     requirement' means the number of hours, excluding overtime 
     hours, that an employee is required to work or is required to 
     account for by leave or otherwise.
       ``(2) Collective bargaining.--The term `collective 
     bargaining' means the performance of the mutual obligation of 
     the representative of an employer and the labor organization 
     that has been certified or recognized as the representative 
     of the employees of the employer under applicable law to meet 
     at reasonable times and to consult and bargain in a good-
     faith effort to reach agreement with respect to the 
     conditions of employment affecting such employees and to 
     execute, if requested by either party, a written document 
     incorporating any collective bargaining agreement reached, 
     but the obligation referred to in this paragraph shall not 
     compel either party to agree to a proposal or to make a 
     concession.
       ``(3) Collective bargaining agreement.--The term 
     `collective bargaining agreement' means an agreement entered 
     into as a result of collective bargaining.
       ``(4) Employee.--The term `employee' means an individual--
       ``(A) who is an employee (as defined in section 3);
       ``(B) who is not an employee of a public agency; and
       ``(C) to whom section 7(a) applies.
       ``(5) Employer.--The term `employer' does not include a 
     public agency.
       ``(6) Overtime hours.--The term `overtime hours' when used 
     with respect to biweekly work programs under subsection (b), 
     means all hours worked in excess of the biweekly work 
     schedule involved, in excess of the allotted 50 hours a week, 
     or in excess of the allotted 80 hours in the 2-week period 
     involved, that are requested in advance by an employer.
       ``(7) Regular rate.--The term `regular rate' has the 
     meaning given the term in section 7(e).''.
       (2) Remedies.--
       (A) Prohibitions.--Section 15(a)(3) of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 215(a)(3)) is amended--
       (i) by inserting ``(A)'' after ``(3)'';
       (ii) by adding ``or'' after the semicolon; and
       (iii) by adding at the end the following:
       ``(B) to violate any of the provisions of section 13A;''.
       (B) Remedies and sanctions.--Section 16 of the Fair Labor 
     Standards Act of 1938 (29 U.S.C. 216) is amended--
       (i) in subsection (c)--

       (I) in the first sentence--

       (aa) by inserting after ``7 of this Act'' the following: 
     ``, or of the appropriate legal or monetary equitable relief 
     owing to any employee or employees under section 13A''; and
       (bb) by striking ``wages or unpaid overtime compensation 
     and'' and inserting ``wages, unpaid overtime compensation, or 
     legal or monetary equitable relief, as appropriate, and'';

       (II) in the second sentence, by striking ``wages or 
     overtime compensation and'' and inserting ``wages, unpaid 
     overtime compensation, or legal or monetary equitable relief, 
     as appropriate, and''; and
       (III) in the third sentence--

       (aa) by inserting after ``first sentence of such 
     subsection'' the following: ``, or the second sentence of 
     such subsection in the event of a violation of section 
     13A,''; and
       (bb) by striking ``wages or unpaid overtime compensation 
     under sections 6 and 7 or'' and inserting ``wages, unpaid 
     overtime compensation, or legal or monetary equitable relief, 
     as appropriate, or''; and
       (ii) in subsection (e)--

       (I) in the second sentence, by striking ``section 6 or 7'' 
     and inserting ``section 6, 7, or 13A''; and
       (II) in the fourth sentence, in paragraph (3), by striking 
     ``15(a)(4) or'' and inserting ``15(a)(4), a violation of 
     section 15(a)(3)(B), or''.

       (3) Notice to employees.--Not later than 30 days after the 
     date of enactment of this section, the Secretary of Labor 
     shall revise the materials the Secretary provides, under 
     regulations contained in section 516.4 of title 29, Code of 
     Federal Regulations, to employers for purposes of a notice 
     explaining the Fair Labor Standards Act of 1938 (29 U.S.C. 
     201 et seq.) to employees so that the notice reflects the 
     amendments made to the Act by this section.
       (b) Congressional Coverage.--Section 203 of the 
     Congressional Accountability Act of 1995 (2 U.S.C. 1313) is 
     amended--
       (1) in subsection (a)--
       (A) in paragraph (1), by striking ``and section 12(c)'' and 
     inserting ``section 12(c), and section 13A''; and
       (B) by striking paragraph (3);
       (2) in subsection (b)--
       (A) by striking ``The remedy'' and inserting the following:
       ``(1) In general.--Except as provided in paragraph (2), the 
     remedy''; and
       (B) by adding at the end the following:
       ``(2) Biweekly work programs and flexible credit hours 
     programs.--The remedy for a violation of subsection (a) 
     relating to the requirements of section 13A of the Fair Labor 
     Standards Act of 1938 shall be such remedy as would be 
     appropriate if awarded under sections 16 and 17 of such Act 
     (29 U.S.C. 216, 217) for such a violation.''; and
       (3) in subsection (c), by striking paragraph (4).
       (c) Termination.--The authority provided by this section 
     and the amendments made by this section terminates 5 years 
     after the date of enactment of this section.
                                 ______
                                 
  SA 204. Ms. COLLINS (for herself and Mr. Warner) submitted an 
amendment intended to be proposed to amendment SA 113 proposed by Mr. 
Smith to the amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to 
the bill H.R. 2, to amend the Fair Labor Standards Act of 1938 to 
provide for an increase in the Federal minimum wage; as follows:

       On page 2 of the amendment, strike lines 1 through 7, and 
     insert the following:
       (b) Expansion of Above-the-Line Deduction for Certain 
     Expenses of Elementary and Secondary School Teachers.--
       (1) In general.--Subparagraph (D) of section 62(a)(2) 
     (relating to certain trade and business deductions of 
     employees) is amended to read as follows:
       ``(D) Certain expenses of elementary and secondary school 
     teachers.--The deductions allowed by section 162 which 
     consist of expenses, not in excess of $400, paid or incurred 
     by an eligible educator--
       ``(i) by reason of the participation of the educator in 
     professional development courses related to the curriculum 
     and academic subjects in which the educator provides 
     instruction or to the students for which the educator 
     provides instruction, and
       ``(ii) in connection with books, supplies (other than 
     nonathletic supplies for courses of instruction in health or 
     physical education), computer equipment (including related 
     software and services) and other equipment, and supplementary 
     materials used by the eligible educator in the classroom.''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2006.
                                 ______
                                 
  SA 205. Mr. KYL proposed an amendment to amendment SA 100 proposed by 
Mr. Reid (for Mr. Baucus) to the bill H.R. 2, to amend the Fair Labor 
Standards Act of 1938 to provide for an increase in the Federal minimum 
wage; as follows:

       On page 4, line 21, strike ``April 1, 2008'' and insert 
     ``January 1, 2009''.
       On page 6, lines 5 and 6, strike ``April 1, 2008'' and 
     insert ``January 1, 2009''.
       On page 99, after line 19, add the following:

     SEC. ___. TERMINATION OF EXCLUSION FOR QUALIFIED TUITION 
                   REDUCTION.

       (a) In General.--Section 117(d) is amended by redesignating 
     the last paragraph as paragraph (4) and by adding after 
     paragraph (4) the following new paragraph:
       ``(5) Termination.--This subsection shall not apply to 
     taxable years beginning after December 31, 2006.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2006.
                                 ______
                                 
  SA 206. Mr. BAUCUS submitted an amendment intended to be proposed to 
amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to the bill H.R. 
2, to amend the Fair Labor Standards Act of 1938 to provide for an 
increase in the Federal minimum wage; as follows:

       At the appropriate place insert the following:

     SEC. __. SENSE OF THE SENATE REGARDING PERMANENT TAX 
                   INCENTIVES TO MAKE EDUCATION MORE AFFORDABLE 
                   AND MORE ACCESSIBLE FOR AMERICAN FAMILIES.

       It is the sense of the Senate that Congress should make 
     permanent the tax incentives to make education more 
     affordable and more accessible for American families and 
     eliminate wasteful spending, such as spending on unnecessary 
     tax loopholes, in order to fully offset the cost of such 
     incentives and avoid forcing taxpayers to pay substantially 
     more interest to foreign creditors.
                                 ______
                                 
  SA 207. Mr. BAUCUS proposed an amendment to amendment SA 100 proposed 
by Mr. Reid (for Mr. Baucus) to the bill H.R. 2, to amend the Fair 
Labor Standards Act of 1938 to provide for an increase in the Federal 
minimum wage; as follows:

       At the appropriate place insert the following:

     SEC. __. SENSE OF THE SENATE REGARDING REPEAL OF 1993 INCOME 
                   TAX INCREASE ON SOCIAL SECURITY BENEFITS.

       It is the sense of the Senate that Congress should repeal 
     the 1993 tax increase on Social

[[Page S1203]]

     Security benefits and eliminate wasteful spending, such as 
     spending on unnecessary tax loopholes, in order to fully 
     offset the cost of such repeal and avoid forcing taxpayers to 
     pay substantially more interest to foreign creditors.

                                 ______
                                 
  SA 208. Mr. NELSON of Nebraska submitted an amendment intended to be 
proposed to amendment SA 100 proposed by Mr. Reid (for Mr. Baucus) to 
the bill H.R. 2, to amend the Fair Labor Standards Act of 1938 to 
provide for an increase in the Federal minimum wage; which was ordered 
to lie on the table; as follows:

       At the appropriate place insert the following:

     SEC. ___. DISABILITY PREFERENCE PROGRAM FOR TAX COLLECTION 
                   CONTRACTS.

       (a) In General.--Section 6306 (relating to qualified tax 
     collection contracts) is amended--
       (1) by striking ``Nothing'' in subsection (a) and inserting 
     ``Except as provided in subsection (c), nothing'',
       (2) by redesignating subsections (c), (d), (e), and (f) as 
     subsections (d), (e), (f), and (g), respectively, and
       (3) by inserting after subsection (b) the following new 
     subsection:
       ``(c) Disability Preference Program for Tax Collection 
     Contracts.--
       ``(1) In general.--The Secretary shall provide a qualifying 
     disability preference to any program under which any 
     qualified tax collection contract is awarded on or after the 
     effective date of this subsection and shall ensure compliance 
     with the requirements of paragraph (3).
       ``(2) Qualifying disability preference.--
       ``(A) In general.--For purposes of this subsection, the 
     term `qualifying disability preference' means a preference 
     pursuant to which at least 10 percent (in both number and 
     aggregate dollar amount) of the accounts covered by qualified 
     tax collection contracts are awarded to persons satisfying 
     the following criteria:
       ``(i) Such person employs within the United States at least 
     50 severely disabled individuals.
       ``(ii) Such person shall agree as an enforceable condition 
     of its bid for a qualified tax collection contract that 
     within 90 days after the date such contract is awarded, not 
     less than 35 percent of the employees of such person employed 
     in connection with providing services under such contract 
     shall--

       ``(I) be hired after the date such contract is awarded, and
       ``(II) be severely disabled individuals.

       ``(B) Determination of satisfaction of criteria.--Within 60 
     days after the end of the period specified in subparagraph 
     (A)(ii), the Secretary shall determine whether such person 
     has met the 35 percent requirement specified in such 
     subparagraph, and if such requirement has not been met, shall 
     terminate the contract for nonperformance. For purposes of 
     determining whether such 35 percent requirement has been 
     satisfied, severely disabled individuals providing services 
     under such contract shall not include any severely disabled 
     individuals who were counted toward satisfaction of the 50-
     employee requirement specified in subparagraph (A)(i), unless 
     such person replaced such individuals by hiring additional 
     severely disabled individuals who do not perform services 
     under such contract.
       ``(3) Program-wide employment of severely disabled 
     individuals.--Not less than 15 percent of all individuals 
     hired by all persons to whom tax collection contracts are 
     issued by the Secretary under this section, to perform work 
     under such tax collection contracts, shall qualify as 
     severely disabled individuals.
       ``(4) Severely disabled individual.--For purposes of this 
     subsection, the term `severely disabled individual' means any 
     one of the following:
       ``(A) Any veteran of the United States Armed Forces with--
       ``(i) a disability determined by the Secretary of Veterans 
     Affairs to be service-connected, or
       ``(ii) a disability deemed by statute to be service-
     connected.
       ``(B) Any individual who is a disabled beneficiary (as 
     defined in section 1148(k)(2) of the Social Security Act (42 
     U.S.C. 1320b-19(k)(2)) or who would be considered to be such 
     a disabled beneficiary but for having income or assets in 
     excess of the income or asset eligibility limits established 
     under title II or XVI of the Social Security Act, 
     respectively.''.
       (b) Report by Government Accountability Office.--
       (1) In general.--The Comptroller General of the United 
     States shall conduct a study of the effectiveness and 
     efficiency of the use of private contractors for Internal 
     Revenue Service debt collection. The study required by this 
     paragraph shall be completed in time to be taken into account 
     by Congress before any new contracting is carried out under 
     section 6306 of the Internal Revenue Code of 1986 in years 
     following 2008.
       (2) Study of comparable efforts.--As part of the study 
     required under paragraph (1), the Comptroller General shall--
       (A) make every effort to determine the relative 
     effectiveness and efficiency of debt collection contracting 
     by Federal staff compared to private contractors, using a 
     cost calculation for both Federal staff and private 
     contractors which includes all benefits and overhead costs,
       (B) compare the cost effectiveness of the contracting 
     approach of the Department of the Treasury to that of the 
     Department of Education's Office of Student Financial 
     Assistance, and
       (C) survey State tax debt collection experiences for 
     lessons that may be applicable to the Internal Revenue 
     Service collection efforts.
       (c) Effective Date.--The amendments made by this section 
     shall apply to any tax collection contract awarded on or 
     after the date of the enactment of ths Act.

                          ____________________