[Congressional Record Volume 155, Number 69 (Wednesday, May 6, 2009)]
[Senate]
[Pages S5233-S5241]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Ms. SNOWE (for herself and Mr. Bingaman):
  S. 983. A bill to reform the essential air service program, and for 
other purposes; to the Committee on Commerce, Science, and 
Transportation.

[[Page S5234]]

  Ms. SNOWE. Mr. President, I rise today to join my colleague, Senator 
Bingaman, to introduce the bipartisan Rural Aviation Improvement Act. I 
am proud to join the senior Senator from New Mexico, a steadfast and 
resolute guardian of commercial aviation service to all communities, 
particularly rural areas that would otherwise be deprived of any air 
service.
  It has always been true that reliable air service to our Nation's 
rural areas is not simply a luxury or a convenience. It is an 
imperative. Ask any town manager or mayor of a small community how 
critical aviation is to economic development. All of us in the Senate 
who come from rural states understand the vital role aviation plays in 
the moving of people and goods to and from areas that would otherwise 
face a paucity of transportation options. Quite frankly, I have long 
held serious concerns about the impact deregulation of the airline 
industry has had on small cities and smaller towns in rural areas, like 
those in my home State of Maine. That fact is, since deregulation, many 
of these communities across the country have experienced a decline in 
flights and size of aircraft while seeing an increase in fares. More 
than 300 have lost air service altogether.
  This legislation will serve to improve the long-underfunded Essential 
Air Service program. The additional commitment of resources will 
augment the ability of the program to achieve its desired goals, 
reducing the impact on the general fund while providing small 
communities with a greater degree of certainty when planning future 
improvements or bringing enhanced service to their airports. The bill 
also gives those same communities a greater role in retaining and 
determining the sort of air service which they receive, and assists in 
making that service sustainable.
  Increasingly, the Essential Air Service program has been plagued with 
a decline in the number of airlines willing to provide this critical 
link to the national transportation network. Not only have we lost a 
rash of participants in the program due to wildly fluctuating fuel 
costs and the omnipresent economic downturn, but in addition, a few 
`bad actors' have jeopardized commercial aviation for entire regions by 
submitting low-ball contracts to the Department of Transportation and 
then reneging on their commitment to the extent and quality of their 
service. Our bill will not only establish a system of minimum 
requirements for contracts to protect these small cities that rely on 
EAS, but it will also extend those contracts to 4 years from the 
current 2. This gives a heightened degree of stability in terms of air 
service, rather than having communities negotiating new contracts or 
receiving service from entirely new carriers every 18 months. Actively 
encouraging communities to get involved in the process, and build 
relationships with the carriers who serve them, can only bolster the 
quality of the program.
  In the final analysis, everyone benefits when our Nation is at its 
strongest economically. Most importantly in this case, greater 
prosperity everywhere will, in the long run, mean more passengers for 
the airlines. We cannot afford to ignore rural America--which contains 
nearly a quarter of the population--as we move forward with aviation 
policy and the next generation air traffic system. Therefore, it is 
very much in our national interests to ensure that every region has 
reasonable, consistent access to commercial air service. That is why I 
strongly believe the federal government has an obligation to fulfill 
the commitment it made to these communities when Congress deregulated 
the airlines in 1978; to safeguard their ability to continue commercial 
air service.
                                 ______
                                 
      By Mrs. BOXER (for herself, Mr. Bond, and Mr. Kennedy):
  S. 984. A bill to amend the Public Health Service Act to provide for 
arthritis research and public health, and for other purposes; to the 
Committee on Health, Education, Labor, and Pensions.
  Mrs. BOXER. Mr. President, today I am pleased to join Senator Kennedy 
and Senator Bond in introducing the Arthritis Prevention, Control and 
Cure Act, which makes a national commitment to find new ways to prevent 
and treat arthritis, and care for the patients that suffer from it.
  Many people do not know that arthritis is the leading cause of 
disability in the U.S. As many as 46 million Americans, including 
almost 300,000 children, live every day with the pain of arthritis. Not 
only does this disease affect the health and quality of life of 
millions of Americans, arthritis also costs our Nation's economy an 
estimated $128 billion annually in visits to physicians, surgeries and 
missed work days.
  By the year 2030, an estimated 67 million Americans will suffer from 
the debilitating pain and limited mobility caused by arthritis. It is 
past time that we came together to find a cure for arthritis and invest 
in the scientific research needed to conquer this disease.
  Specifically, the Arthritis Prevention, Control and Cure Act would 
authorize the Secretary of Health and Human Services, HHS, to implement 
a National Arthritis Action Plan that includes grants for the 
coordination of research and training, education and outreach, and 
grants to States and Indian tribes to support comprehensive arthritis 
control and prevention programs.
  I am especially pleased that this legislation would also increase 
support for efforts to address juvenile arthritis. While there are 
almost 300,000 children suffering from pediatric arthritis in the U.S., 
there are only 200 pediatric rheumatologists in the country to treat 
them. There are 9 States that do not have even one doctor trained 
specifically to treat these children.
  This legislation will provide loan repayment to physicians who agree 
to practice pediatric rheumatology in underserved areas--so children do 
not have to travel to another state just to see a doctor.
  The bill would also allow the Centers for Disease Control and 
Prevention to coordinate and expand programs related to juvenile 
arthritis, collect data and develop a National Juvenile Arthritis 
Patient Registry.
  I hope that my colleagues will join me, Senator Bond and Senator 
Kennedy, as well as the Arthritis Foundation, the American College of 
Rheumatology, and the American Academy of Pediatrics in support of the 
Arthritis Prevention, Control and Cure Act, to take a critical step 
forward in helping millions of Americans living with this devastating 
disease.
                                 ______
                                 
      By Mr. DURBIN (for himself, Ms. Snowe, Mr. Whitehouse, Mr. Brown, 
        and Mrs. Murray):
  S. 987. A bill to protect girls in developing countries through the 
prevention of child marriage, and for other purposes; to the Committee 
on Foreign Relations.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
placed in the Record, as follows:

                                 S. 987

       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 ``International Protecting 
     Girls by Preventing Child Marriage Act of 2009''.

     SEC. 2. FINDINGS.

       Congress makes the following findings:
       (1) Child marriage, also known as ``forced marriage'' or 
     ``early marriage'', is a harmful traditional practice that 
     deprives girls of their dignity and human rights.
       (2) Child marriage as a traditional practice, as well as 
     through coercion or force, is a violation of article 16 of 
     the Universal Declaration of Human Rights, which states, 
     ``Marriage shall be entered into only with the free and full 
     consent of intending spouses.''.
       (3) According to the United Nations Children's Fund 
     (UNICEF), an estimated 60,000,000 girls in developing 
     countries now ages 20-24 were married under the age of 18, 
     and if present trends continue more than 100,000,000 more 
     girls in developing countries will be married as children 
     over the next decade, according to the Population Council.
       (4) Child marriage ``treats young girls as property'' and 
     ``poses grave risks not only to women's basic rights but also 
     their health, economic independence, education, and status in 
     society'', according to the Department of State in 2005.
       (5) In 2005, the Department of State conducted a world-wide 
     survey and found child marriage to be a concern in 64 out of 
     182 countries surveyed, with child marriage most common in 
     sub-Saharan Africa and parts of South Asia.
       (6) In Ethiopia's Amhara region, about \1/2\ of all girls 
     are married by age 14, with 95 percent not knowing their 
     husbands before marriage, 85 percent unaware they were to be

[[Page S5235]]

     married, and 70 percent reporting their first sexual 
     initiation within marriage taking place before their first 
     menstrual period, according to a 2004 Population Council 
     survey.
       (7) In some areas of northern Nigeria, 45 percent of girls 
     are married by age 15 and 73 percent by age 18, with age gaps 
     between girls and the husbands averaging between 12 and 18 
     years.
       (8) Between \1/2\ and \3/4\ of all girls are married before 
     the age of 18 in Niger, Chad, Mali, Bangladesh, Guinea, the 
     Central African Republic, Mozambique, Burkina Faso, and 
     Nepal, according to Demographic Health Survey data.
       (9) Factors perpetuating child marriage include poverty, a 
     lack of educational or employment opportunities for girls, 
     parental concerns to ensure sexual relations within marriage, 
     the dowry system, and the perceived lack of value of girls.
       (10) Child marriage has negative effects on the health of 
     girls, including significantly increased risk of maternal 
     death and morbidity, infant mortality and morbidity, 
     obstetric fistula, and sexually transmitted diseases, 
     including HIV/AIDS.
       (11) According to the United States Agency for 
     International Development (USAID), increasing the age at 
     first birth for a woman will increase her chances of 
     survival. Currently, pregnancy and childbirth complications 
     are the leading cause of death for women 15 to 19 years old 
     in developing countries.
       (12) In developing countries, girls 15 years of age are 5 
     times more likely to die in childbirth than women in their 
     20s.
       (13) Child marriage can result in bonded labor or 
     enslavement, commercial sexual exploitation, and violence 
     against the victims, according to UNICEF.
       (14) Out-of-school or unschooled girls are at greater risk 
     of child marriage while girls in school face pressure to 
     withdraw from school when secondary school requires monetary 
     costs, travel, or other social costs, including lack of 
     lavatories and supplies for menstruating girls and increased 
     risk of sexual violence.
       (15) In Mozambique 60 percent of girls with no education 
     are married by age 18, compared to 10 percent of girls with 
     secondary schooling and less than 1 percent of girls with 
     higher education.
       (16) According to UNICEF, in 2005 it was estimated that 
     ``about half of girls in Sub-Saharan Africa who drop out of 
     primary school do so because of poor water and sanitation 
     facilities''.
       (17) UNICEF reports that investments in improving school 
     sanitation resulted in a 17 percent increase in school 
     enrollment for girls in Guinea and an 11 percent increase for 
     girls in Bangladesh.
       (18) Investments in girls' schooling, creating safe 
     community spaces for girls, and programs for skills building 
     for out-of-school girls are all effective and demonstrated 
     strategies for preventing child marriage and creating a 
     pathway to empower girls by addressing conditions of poverty, 
     low status, and norms that contribute to child marriage.
       (19) Most countries with high rates of child marriage have 
     a legally-established minimum age of marriage, yet child 
     marriage persists due to strong traditional norms and the 
     failure to enforce existing laws.
       (20) In Afghanistan, where the legal age of marriage for 
     girls is 16 years, 57 percent of marriages involve girls 
     below the age of 16, including girls younger than 10 years, 
     according to the United Nations Children's Fund (UNICEF).
       (21) Secretary of State Hillary Clinton has stated that 
     ``child marriage is a clear and unacceptable violation of 
     human rights, and that the Department of State denounces all 
     cases of child marriage as child abuse''.

     SEC. 3. CHILD MARRIAGE DEFINED.

       In this Act, the term ``child marriage'' means the marriage 
     of a girl or boy, not yet the minimum age for marriage 
     stipulated in law in the country in which the girl or boy is 
     a resident.

     SEC. 4. SENSE OF CONGRESS.

       It is the sense of Congress that--
       (1) child marriage is a violation of human rights and the 
     prevention, and elimination of child marriage should be a 
     foreign policy goal of the United States;
       (2) the practice of child marriage undermines United States 
     investments in foreign assistance to promote education and 
     skills building for girls, reduce maternal and child 
     mortality, reduce maternal illness, halt the transmission of 
     HIV/AIDS, prevent gender-based violence, and reduce poverty; 
     and
       (3) expanding educational opportunities for girls, economic 
     opportunities for women, and reducing maternal and child 
     mortality are critical to achieving the Millennium 
     Development Goals and the global health and development 
     objectives of the United States, including efforts to prevent 
     HIV/AIDS.

     SEC. 5. ASSISTANCE TO PREVENT THE INCIDENCE OF CHILDHOOD 
                   MARRIAGE IN DEVELOPING COUNTRIES.

       (a) Assistance Authorized.--The President is authorized to 
     provide assistance, including through multilateral, 
     nongovernmental, and faith-based organizations, to prevent 
     the incidence of child marriage in developing countries and 
     to promote the educational, health, economic, social, and 
     legal empowerment of girls and women as part of the strategy 
     established pursuant to section 6 to prevent child marriage 
     in developing countries.
       (b) Priority.--In providing assistance authorized under 
     subsection (a), the President shall give priority to--
       (1) areas or regions in developing countries in which 15 
     percent of girls under the age of 15 are married or 40 
     percent of girls under the age of 18 are married; and
       (2) activities to--
       (A) expand and replicate existing community-based programs 
     that are successful in preventing the incidence of child 
     marriage;
       (B) establish pilot projects to prevent child marriage; and
       (C) share evaluations of successful programs, program 
     designs, experiences, and lessons.
       (c) Coordination.--Assistance authorized under subsection 
     (a) shall be integrated with existing United States programs 
     for advancing appropriate age and grade-level basic and 
     secondary education through adolescence, ensure school 
     enrollment and completion for girls, health, income 
     generation, agriculture development, legal rights, and 
     democracy building and human rights, including--
       (1) support for community-based activities that encourage 
     community members to address beliefs or practices that 
     promote child marriage and to educate parents, community 
     leaders, religious leaders, and adolescents of the health 
     risks associated with child marriage and the benefits for 
     adolescents, especially girls, of access to education, health 
     care, livelihood skills, microfinance, and savings programs;
       (2) enrolling girls in primary and secondary school at the 
     appropriate age and keeping them in age-appropriate grade 
     levels through adolescence;
       (3) reducing education fees, and enhancing safe and 
     supportive conditions in primary and secondary schools to 
     meet the needs of girls, including--
       (A) access to water and suitable hygiene facilities, 
     including separate lavatories and latrines for girls;
       (B) assignment of female teachers;
       (C) safe routes to and from school; and
       (D) eliminating sexual harassment and other forms of 
     violence and coercion;
       (4) ensuring access to health care services and proper 
     nutrition for adolescent girls, which is essential to both 
     their school performance and their economic productivity;
       (5) increasing training for adolescent girls and their 
     parents in financial literacy and access to economic 
     opportunities, including livelihood skills, savings, 
     microfinance, and small-enterprise development;
       (6) supporting education, including through community and 
     faith-based organizations and youth programs, that helps 
     remove gender stereotypes and the bias against girls used to 
     justify child marriage, especially efforts targeted at men 
     and boys, promotes zero tolerance for violence, and promotes 
     gender equality, which in turn help to increase the perceived 
     value of girls;
       (7) creating peer support and female mentoring networks and 
     safe social spaces specifically for girls; and
       (8) supporting local advocacy work to provide legal 
     literacy programs at the community level and ensure that 
     governments and law enforcement officials are meeting their 
     obligations to prevent child and forced marriage.

     SEC. 6. STRATEGY TO PREVENT CHILD MARRIAGE IN DEVELOPING 
                   COUNTRIES.

       (a) Strategy Required.--The President, acting through the 
     Secretary of State, shall establish a multi-year strategy to 
     prevent child marriage in developing countries and promote 
     the empowerment of girls at risk of child marriage in 
     developing countries, including by addressing the unique 
     needs, vulnerabilities, and potential of girls under age 18 
     in developing countries.
       (b) Consultation.--In establishing the strategy required by 
     subsection (a), the President shall consult with Congress, 
     relevant Federal departments and agencies, multilateral 
     organizations, and representatives of civil society.
       (c) Elements.--The strategy required by subsection (a) 
     shall--
       (1) focus on areas in developing countries with high 
     prevalence of child marriage; and
       (2) encompass diplomatic initiatives between the United 
     States and governments of developing countries, with 
     attention to human rights, legal reforms and the rule of law, 
     and programmatic initiatives in the areas of education, 
     health, income generation, changing social norms, human 
     rights, and democracy building.
       (d) Report.--Not later than 180 days after the date of the 
     enactment of this Act, the President shall submit to Congress 
     a report that includes--
       (1) the strategy required by subsection (a);
       (2) an assessment, including data disaggregated by age and 
     gender to the extent possible, of current United States-
     funded efforts to specifically assist girls in developing 
     countries; and
       (3) examples of best practices or programs to prevent child 
     marriage in developing countries that could be replicated.

     SEC. 7. RESEARCH AND DATA COLLECTION.

       The Secretary of State shall work through the Administrator 
     of the United States Agency for International Development and 
     any other relevant agencies of the Department of State, and 
     in conjunction with relevant executive branch agencies as 
     part of their ongoing research and data collection 
     activities, to--
       (1) collect and make available data on the incidence of 
     child marriage in countries that receive foreign or 
     development assistance from the United States where the 
     practice of child marriage is prevalent; and

[[Page S5236]]

       (2) collect and make available data on the impact of the 
     incidence of child marriage and the age at marriage on 
     progress in meeting key development goals.

     SEC. 8. DEPARTMENT OF STATE'S COUNTRY REPORTS ON HUMAN RIGHTS 
                   PRACTICES.

       The Foreign Assistance Act of 1961 is amended--
       (1) in section 116 (22 U.S.C. 2151n), by adding at the end 
     the following new subsection:
       ``(g) The report required by subsection (d) shall include 
     for each country in which child marriage is prevalent at 
     rates at or above 40 percent in at least one sub-national 
     region, a description of the status of the practice of child 
     marriage in such country. In this subsection, the term `child 
     marriage' means the marriage of a girl or boy, not yet the 
     minimum age for marriage stipulated in law in the country in 
     which such girl or boy is a resident.''; and
       (2) in section 502B (22 U.S.C. 2304), by adding at the end 
     the following new subsection:
       ``(i) The report required by subsection (b) shall include 
     for each country in which child marriage is prevalent at 
     rates at or above 40 percent in at least one sub-national 
     region, a description of the status of the practice of child 
     marriage in such country. In this subsection, the term `child 
     marriage' means the marriage of a girl or boy, not yet the 
     minimum age for marriage stipulated in law in the country in 
     which such girl or boy is a resident.''.

     SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

       To carry out this Act and the amendments made by this Act, 
     there are authorized to be appropriated such sums as may be 
     necessary for fiscal years 2010 through 2014.
                                 ______
                                 
      By Ms. SNOWE (for herself, Mr. Bond, and Mr. Bingaman):
  S. 988. A bill to amend the Internal Revenue Code of 1986 to allow 
small businesses to set up simple cafeteria plans to provide nontaxable 
employee benefits to their employees, to make changes in the 
requirements for cafeteria plans, flexible spending accounts, and 
benefits provided under such plans or accounts, and for other purposes; 
to the Committee on Finance.
  Ms. SNOWE. Mr. President, I rise today to introduce the SIMPLE 
Cafeteria Plan Act of 2009, which will increase the access to quality, 
affordable health care for millions of small business owners and their 
employees. I am pleased that my good friends, Senator Bond from 
Missouri and Senator Bingaman from New Mexico, have agreed to cosponsor 
this critical, bipartisan piece of legislation. We have introduced this 
legislation together since 2005.
  In order to help small businesses increase their employees' access to 
health insurance and other benefits, and help them compete for talented 
workers, we are introducing the SIMPLE Cafeteria Plan Act. This bill 
will enable small business employees to purchase health insurance with 
tax-free dollars in the same way that many employees of large companies 
already do--in their cafeteria plans. This legislation is modeled after 
the Savings Incentive Match Plan for Employees SIMPLE, Pension Plan 
enacted in 1996.
  As former Chair and now Ranking Member of the Senate Small Business 
Committee, if there's one concern I've heard time and again--from small 
businesses in Maine and across the country--it's the exorbitant cost to 
small businesses of providing health insurance to their employees. 
Throughout America, health insurance premiums have increased by a 
staggering 89 percent since 2000--far outpacing inflation and wage 
gains. In Maine, the annual premium for the most heavily subscribed 
policy in the small group insurance market is $5,400 for individual 
coverage, and over $16,000 for a family plan.
  Clearly our Nation's health care system is terribly broken--and the 
majority of the uninsured--52 percent--are either self-employed, work 
for a small business with 100 or fewer employees, or are dependent upon 
someone who does. I am pleased that the Congress is now in the midst of 
a serious reform effort that will result in a much better system of 
delivering health care. In order to address the problem of the working 
uninsured, we must address access and affordability in small 
businesses. The bill we are introducing today will do just that.
  So why are our Nation's small businesses, which are our country's job 
creators and the true engine of our economic growth, not offering 
health insurance? Survey after survey tells us that the main reason is 
that they cannot afford to offer it, or other benefits. Still other 
small firms can only afford to pay a portion of their employees' health 
insurance premiums. As a result, countless employees of small business 
must try to obtain health insurance from the individual market rather 
than through their work place. As we debate reforming health insurance, 
we must consider cafeteria plans--Section 125 plans, as they are often 
known--which are a proven vehicle for access, and should be a key 
component to reform. I would like to add that another component to 
reform that must be considered is the SHOP Act, which I reintroduced 
yesterday with Senators Durbin and Lincoln, which would also help to 
reverse the pernicious problems of access and affordability of health 
insurance.
  Currently, many large employers, and even the Federal Government, 
allow employees to purchase health insurance, and other qualified 
benefits, with tax-free dollars. Cafeteria plans allow employers to 
offer health benefits with pre-tax dollars. As the name suggests, 
cafeteria plans are programs where employees can purchase a variety of 
qualified benefits. Specifically, cafeteria plans offer employees great 
flexibility in selecting their desired benefits while allowing them to 
disregard those benefits that do not fit their particular needs. 
Moreover, the employees are usually purchasing benefits at a lower cost 
because their employers are often able to obtain a reduced group rate 
prices.
  Typically, in cafeteria plans, a combination of employer 
contributions and employee contributions are used to fund the accounts 
that employees used to buy specific benefits. Under current law, 
qualified benefits include health insurance, dependent-care 
reimbursement, life and disability insurance. Unfortunately, long term 
care insurance is not currently a qualified benefit available for 
purchase in cafeteria plans. I will come back to long term care 
insurance in a moment.
  Again, cafeteria plans already have a proven record of providing good 
benefits to a wide group of employees. However, in order for companies 
to qualify for cafeteria plans they must satisfy the tax code's strict 
non-discrimination rules and these rules are a major impediment to 
small employers being able to offer benefits to employees. These rules 
exist to ensure that companies offer the same benefits to their low-
wage employees along with their highly compensated employees.
  Now, I want to be clear. I believe that these non-discrimination 
rules serve a legitimate purpose and are necessary employee 
protections. Indeed, we need to ensure that employers are not able to 
game the tax system to benefit only upper income employees or the 
business owners. As with the SIMPLE pension plan, a small business 
employer that is willing to make a minimum contribution for all 
employees, or who is willing to match contributions, will be permitted 
to waive the non-discrimination rules that currently prevent them from 
otherwise offering these benefits. This structure has worked 
extraordinarily well in the pension area with little risk of abuse. I 
am confident that it will be just as successful when it comes to broad-
based benefits offered through cafeteria plans. The SIMPLE Cafeteria 
Plan Act requires the employer to either match contributions of 3 
percent of an employee's income or contribute 2 percent without the 
employee's contribution.
  An essential change allows small business owners themselves to 
participate in cafeteria plans generally. Current law punitively 
prohibits the owners of small businesses from participating in these 
benefit plans. As a result, if a business owner is unable to obtain any 
benefit for himself or his own family he is unlikely to undertake the 
time and financial commitment of offering the benefit. It is time to 
remove this punitive prohibition which I believe will expand access to 
this flexible platform for employee benefits.
  Another improvement generally applicable to all cafeteria plan law 
updates the rules regarding depended care flexible spending accounts, 
DCFSA. The bill increases the amount that can be excluded to $7,500 for 
one dependent or $10,000 for two or more dependents. Had the original 
$5,000 limit for DCFSA been indexed for inflation when it was created 
in 1986, it would have risen to $9,692. The bill also indexes these 
amounts for future inflation so that families will not see an erosion 
of their benefit in the future. In order for millions of working moms 
to be able to

[[Page S5237]]

work outside of the home, they must have help in addressing child care 
costs. It is critical to note that it is not just working parents but 
an increasing number of baby-boom adults who need help caring for aging 
dependent parents. Increasing the dependent care exclusion in flexible 
spending accounts is an essential update to cafeteria plan law for 
working families.
  Another provision of the bill generally revises the use it or lose it 
rule under current law, and permits participants to carry over up to 
$500 left in a health-care or dependent-care flexible spending account 
to the next plan year. Such unused contributions could also be carried 
over to the employee's retirement account, such as a 401(k) plan, or to 
a Health Savings Account. In either case, any carried over 
contributions will reduce the amount that the employee could contribute 
to the flexible spending account or pension plan in the subsequent 
year. The bill indexes the carry-over amount for inflation.
  Finally, the bill also works to address our aging populations' need 
for long-term care insurance which is also a probable component to the 
debate on health care reform. In the U.S., nearly half of all seniors 
age 65 or older will need long-term care at some point in their life. 
Unfortunately, most seniors have not adequately prepared for this 
possibility, just as many working age individuals have not given much 
thought to their eventual long-term care needs. With the cost of a 
private room in a nursing home averaging more than $74,000 annually, 
many Americans risk losing their life savings--and jeopardizing their 
children's inheritance--by failing to properly plan for the long-term 
care services they will need as they grow older.
  To address this problem, this bill would allow employees to purchase 
long-term care insurance coverage through their cafeteria plans and 
flexible spending arrangements. Expanding eligibility of these benefits 
will make long-term care insurance more affordable and help Americans 
prepare for their future long-term care needs.
  If more small business owners are able to offer their employees the 
chance to enjoy a variety of employee benefits these firms will be more 
likely to attract, recruit, and retain talented workers. This will 
ultimately make small enterprises more competitive. Therefore, I urge 
my colleagues to join Senator Bond and Senator Bingaman and me in 
cosponsoring this important legislation as we work together to achieve 
broader health care reform.
  Mr. President, I ask unanimous consent that the text of the bill and 
a bill summary be printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                 S. 988

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

     SECTION 1. SHORT TITLE.

       (a) Short Title.--This Act may be cited as the ``SIMPLE 
     Cafeteria Plan Act of 2009''.
       (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.

     SEC. 2. ESTABLISHMENT OF SIMPLE CAFETERIA PLANS FOR SMALL 
                   BUSINESSES.

       (a) In General.--Section 125 (relating to cafeteria plans) 
     is amended by redesignating subsections (i) and (j) as 
     subsections (j) and (k), respectively, and by inserting after 
     subsection (h) the following new subsection:
       ``(i) Simple Cafeteria Plans for Small Businesses.--
       ``(1) In general.--An eligible employer maintaining a 
     simple cafeteria plan with respect to which the requirements 
     of this subsection are met for any year shall be treated as 
     meeting any applicable nondiscrimination requirement with 
     respect to benefits provided under the plan during such year.
       ``(2) Simple cafeteria plan.--For purposes of this 
     subsection, the term `simple cafeteria plan' means a 
     cafeteria plan--
       ``(A) which is established and maintained by an eligible 
     employer, and
       ``(B) with respect to which the contribution requirements 
     of paragraph (3), and the eligibility and participation 
     requirements of paragraph (4), are met.
       ``(3) Contributions requirements.--
       ``(A) In general.--The requirements of this paragraph are 
     met if, under the plan--
       ``(i) the employer makes matching contributions on behalf 
     of each employee who is eligible to participate in the plan 
     and who is not a highly compensated or key employee in an 
     amount equal to the elective plan contributions of the 
     employee to the plan to the extent the employee's elective 
     plan contributions do not exceed 3 percent of the employee's 
     compensation, or
       ``(ii) the employer is required, without regard to whether 
     an employee makes any elective plan contribution, to make a 
     contribution to the plan on behalf of each employee who is 
     not a highly compensated or key employee and who is eligible 
     to participate in the plan in an amount equal to at least 2 
     percent of the employee's compensation.
       ``(B) Matching contributions on behalf of highly 
     compensated and key employees.--The requirements of 
     subparagraph (A)(i) shall not be treated as met if, under the 
     plan, the rate of matching contribution with respect to any 
     elective plan contribution of a highly compensated or key 
     employee at any rate of contribution is greater than that 
     with respect to an employee who is not a highly compensated 
     or key employee.
       ``(C) Special rules.--
       ``(i) Time for making contributions.--An employer shall not 
     be treated as failing to meet the requirements of this 
     paragraph with respect to any elective plan contributions of 
     any compensation, or employer contributions required under 
     this paragraph with respect to any compensation, if such 
     contributions are made no later than the 15th day of the 
     month following the last day of the calendar quarter which 
     includes the date of payment of the compensation.
       ``(ii) Form of contributions.--Employer contributions 
     required under this paragraph may be made either to the plan 
     to provide benefits offered under the plan or to any person 
     as payment for providing benefits offered under the plan.
       ``(iii) Additional contributions.--Subject to subparagraph 
     (B), nothing in this paragraph shall be treated as 
     prohibiting an employer from making contributions to the plan 
     in addition to contributions required under subparagraph (A).
       ``(D) Definitions.--For purposes of this paragraph--
       ``(i) Elective plan contribution.--The term `elective plan 
     contribution' means any amount which is contributed at the 
     election of the employee and which is not includible in gross 
     income by reason of this section.
       ``(ii) Highly compensated employee.--The term `highly 
     compensated employee' has the meaning given such term by 
     section 414(q).
       ``(iii) Key employee.--The term `key employee' has the 
     meaning given such term by section 416(i).
       ``(4) Minimum eligibility and participation requirements.--
       ``(A) In general.--The requirements of this paragraph shall 
     be treated as met with respect to any year if, under the 
     plan--
       ``(i) all employees who had at least 1,000 hours of service 
     for the preceding plan year are eligible to participate, and
       ``(ii) each employee eligible to participate in the plan 
     may, subject to terms and conditions applicable to all 
     participants, elect any benefit available under the plan.
       ``(B) Certain employees may be excluded.--For purposes of 
     subparagraph (A)(i), an employer may elect to exclude under 
     the plan employees--
       ``(i) who have less than 1 year of service with the 
     employer as of any day during the plan year,
       ``(ii) who have not attained the age of 21 before the close 
     of a plan year,
       ``(iii) who are covered under an agreement which the 
     Secretary of Labor finds to be a collective bargaining 
     agreement if there is evidence that the benefits covered 
     under the cafeteria plan were the subject of good faith 
     bargaining between employee representatives and the employer, 
     or
       ``(iv) who are described in section 410(b)(3)(C) (relating 
     to nonresident aliens working outside the United States).
     A plan may provide a shorter period of service or younger age 
     for purposes of clause (i) or (ii).
       ``(5) Eligible employer.--For purposes of this subsection--
       ``(A) In general.--The term `eligible employer' means, with 
     respect to any year, any employer if such employer employed 
     an average of 100 or fewer employees on business days during 
     either of the 2 preceding years. For purposes of this 
     subparagraph, a year may only be taken into account if the 
     employer was in existence throughout the year.
       ``(B) Employers not in existence during preceding year.--If 
     an employer was not in existence throughout the preceding 
     year, the determination under subparagraph (A) shall be based 
     on the average number of employees that it is reasonably 
     expected such employer will employ on business days in the 
     current year.
       ``(C) Growing employers retain treatment as small 
     employer.--If--
       ``(i) an employer was an eligible employer for any year (a 
     `qualified year'), and
       ``(ii) such employer establishes a simple cafeteria plan 
     for its employees for such year, then, notwithstanding the 
     fact the employer fails to meet the requirements of 
     subparagraph (A) for any subsequent year, such employer shall 
     be treated as an eligible employer for such subsequent year 
     with respect to employees (whether or not employees during a 
     qualified year) of any trade or business which was covered by 
     the plan during any qualified year. This subparagraph shall 
     cease to apply if the employer employs an average of 200 more 
     employees on business days during any year preceding any such 
     subsequent year.
       ``(D) Special rules.--
       ``(i) Predecessors.--Any reference in this paragraph to an 
     employer shall include a reference to any predecessor of such 
     employer.

[[Page S5238]]

       ``(ii) Aggregation rules.--All persons treated as a single 
     employer under subsection (a) or (b) of section 52, or 
     subsection (n) or (o) of section 414, shall be treated as one 
     person.
       ``(6) Applicable nondiscrimination requirement.--For 
     purposes of this subsection, the term `applicable 
     nondiscrimination requirement' means any requirement under 
     subsection (b) of this section, section 79(d), section 
     105(h), or paragraph (2), (3), (4), or (8) of section 129(d).
       ``(7) Compensation.--The term `compensation' has the 
     meaning given such term by section 414(s).''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to years beginning after December 31, 2009.

     SEC. 3. MODIFICATIONS OF RULES APPLICABLE TO CAFETERIA PLANS.

       (a) Application to Self-Employed Individuals.--
       (1) In general.--Section 125(d) (defining cafeteria plan) 
     is amended by adding at the end the following new paragraph:
       ``(3) Employee to include self-employed.--
       ``(A) In general.--The term `employee' includes an 
     individual who is an employee within the meaning of section 
     401(c)(1) (relating to self-employed individuals).
       ``(B) Limitation.--The amount which may be excluded under 
     subsection (a) with respect to a participant in a cafeteria 
     plan by reason of being an employee under subparagraph (A) 
     shall not exceed the employee's earned income (within the 
     meaning of section 401(c)) derived from the trade or business 
     with respect to which the cafeteria plan is established.''.
       (2) Application to benefits which may be provided under 
     cafeteria plan.--
       (A) Group-term life insurance.--Section 79 (relating to 
     group-term life insurance provided to employees) is amended 
     by adding at the end the following new subsection:
       ``(f) Employee Includes Self-Employed.--
       ``(1) In general.--For purposes of this section, the term 
     `employee' includes an individual who is an employee within 
     the meaning of section 401(c)(1) (relating to self-employed 
     individuals).
       ``(2) Limitation.--The amount which may be excluded under 
     the exceptions contained in subsection (a) or (b) with 
     respect to an individual treated as an employee by reason of 
     paragraph (1) shall not exceed the employee's earned income 
     (within the meaning of section 401(c)) derived from the trade 
     or business with respect to which the individual is so 
     treated.''.
       (B) Accident and health plans.--Subsection (g) of section 
     105 (relating to amounts received under accident and health 
     plans) is amended to read as follows:
       ``(g) Employee Includes Self-Employed.--
       ``(1) In general.--For purposes of this section, the term 
     `employee' includes an individual who is an employee within 
     the meaning of section 401(c)(1) (relating to self-employed 
     individuals).
       ``(2) Limitation.--The amount which may be excluded under 
     this section by reason of subsection (b) or (c) with respect 
     to an individual treated as an employee by reason of 
     paragraph (1) shall not exceed the employee's earned income 
     (within the meaning of section 401(c)) derived from the trade 
     or business with respect to which the accident or health 
     insurance was established.''.
       (C) Contributions by employers to accident and health 
     plans.--
       (i) In general.--Section 106, as amended by subsection (b), 
     is amended by inserting after subsection (b) the following 
     new subsection:
       ``(c) Employer to Include Self-Employed.--
       ``(1) In general.--For purposes of this section, the term 
     `employee' includes an individual who is an employee within 
     the meaning of section 401(c)(1) (relating to self-employed 
     individuals).
       ``(2) Limitation.--The amount which may be excluded under 
     subsection (a) with respect to an individual treated as an 
     employee by reason of paragraph (1) shall not exceed the 
     employee's earned income (within the meaning of section 
     401(c)) derived from the trade or business with respect to 
     which the accident or health insurance was established.''.
       (ii) Clarification of limitations on other coverage.--The 
     first sentence of section 162(l)(2)(B) is amended to read as 
     follows: ``Paragraph (1) shall not apply to any taxpayer for 
     any calendar month for which the taxpayer participates in any 
     subsidized health plan maintained by any employer (other than 
     an employer described in section 401(c)(4)) of the taxpayer 
     or the spouse of the taxpayer.''.
       (b) Long-Term Care Insurance Permitted to Be Offered Under 
     Cafeteria Plans and Flexible Spending Arrangements.--
       (1) Cafeteria plans.--The last sentence of section 125(f) 
     (defining qualified benefits) is amended to read as follows: 
     ``Such term shall include the payment of premiums for any 
     qualified long-term care insurance contract (as defined in 
     section 7702B) to the extent the amount of such payment does 
     not exceed the eligible long-term care premiums (as defined 
     in section 213(d)(10)) for such contract.''.
       (2) Flexible spending arrangements.--Section 106 (relating 
     to contributions by employer to accident and health plans) is 
     amended by striking subsection (c).
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 4. MODIFICATION OF RULES APPLICABLE TO FLEXIBLE SPENDING 
                   ARRANGEMENTS.

       (a) Modification of Rules.--
       (1) In general.--Section 125, as amended by section 2, is 
     amended by redesignating subsections (j) and (k) as 
     subsections (k) and (l), respectively, and by inserting after 
     subsection (i) the following new subsection:
       ``(j) Special Rules Applicable to Flexible Spending 
     Arrangements.--
       ``(1) In general.--For purposes of this title, a plan or 
     other arrangement shall not fail to be treated as a flexible 
     spending or similar arrangement solely because under the plan 
     or arrangement--
       ``(A) the amount of the reimbursement for covered expenses 
     at any time may not exceed the balance in the participant's 
     account for the covered expenses as of such time,
       ``(B) except as provided in paragraph (4)(A)(ii), a 
     participant may elect at any time specified by the plan or 
     arrangement to make or modify any election regarding the 
     covered benefits, or the level of covered benefits, of the 
     participant under the plan, and
       ``(C) a participant is permitted access to any unused 
     balance in the participant's accounts under such plan or 
     arrangement in the manner provided under paragraph (2) or 
     (3).
       ``(2) Carryovers and rollovers of unused benefits in health 
     and dependent care arrangements.--
       ``(A) In general.--A plan or arrangement may permit a 
     participant in a health flexible spending arrangement or 
     dependent care flexible spending arrangement to elect--
       ``(i) to carry forward any aggregate unused balances in the 
     participant's accounts under such arrangement as of the close 
     of any year to the succeeding year, or
       ``(ii) to have such balance transferred to a plan described 
     in subparagraph (E).
     Such carryforward or transfer shall be treated as having 
     occurred within 30 days of the close of the year.
       ``(B) Dollar limit on carryforwards.--
       ``(i) In general.--The amount which a participant may elect 
     to carry forward under subparagraph (A)(i) from any year 
     shall not exceed $500. For purposes of this paragraph, all 
     plans and arrangements maintained by an employer or any 
     related person shall be treated as 1 plan.
       ``(ii) Cost-of-living adjustment.--In the case of any 
     taxable year beginning in a calendar year after 2010, the 
     $500 amount under clause (i) shall be increased by an amount 
     equal to--

       ``(I) $500, multiplied by
       ``(II) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `2009' for `1992' in subparagraph (B) thereof.

     If any dollar amount as increased under this clause is not a 
     multiple of $100, such amount shall be rounded to the next 
     lowest multiple of $100.
       ``(C) Exclusion from gross income.--No amount shall be 
     required to be included in gross income under this chapter by 
     reason of any carryforward or transfer under this paragraph.
       ``(D) Coordination with limits.--
       ``(i) Carryforwards.--The maximum amount which may be 
     contributed to a health flexible spending arrangement or 
     dependent care flexible spending arrangement for any year to 
     which an unused amount is carried under this paragraph shall 
     be reduced by such amount.
       ``(ii) Rollovers.--Any amount transferred under 
     subparagraph (A)(ii) shall be treated as an eligible rollover 
     under section 219, 223(f)(5), 401(k), 403(b), or 457, 
     whichever is applicable, except that--

       ``(I) the amount of the contributions which a participant 
     may make to the plan under any such section for the taxable 
     year including the transfer shall be reduced by the amount 
     transferred, and
       ``(II) in the case of a transfer to a plan described in 
     clause (ii) or (iii) of subparagraph (E), the transferred 
     amounts shall be treated as elective deferrals for such 
     taxable year.

       ``(E) Plans.--A plan is described in this subparagraph if 
     it is--
       ``(i) an individual retirement plan,
       ``(ii) a qualified cash or deferred arrangement described 
     in section 401(k),
       ``(iii) a plan under which amounts are contributed by an 
     individual's employer for an annuity contract described in 
     section 403(b),
       ``(iv) an eligible deferred compensation plan described in 
     section 457, or
       ``(v) a health savings account described in section 223.
       ``(3) Distribution upon termination.--
       ``(A) In general.--A plan or arrangement may permit a 
     participant (or any designated heir of the participant) to 
     receive a cash payment equal to the aggregate unused account 
     balances in the plan or arrangement as of the date the 
     individual is separated (including by death or disability) 
     from employment with the employer maintaining the plan or 
     arrangement.
       ``(B) Inclusion in income.--Any payment under subparagraph 
     (A) shall be includible in gross income for the taxable year 
     in which such payment is distributed to the employee.
       ``(4) Terms relating to flexible spending arrangements.--
       ``(A) Flexible spending arrangements.--
       ``(i) In general.--For purposes of this subsection, a 
     flexible spending arrangement is a benefit program which 
     provides employees with coverage under which specified 
     incurred expenses may be reimbursed (subject to reimbursement 
     maximums and other reasonable conditions).

[[Page S5239]]

       ``(ii) Elections required.--A plan or arrangement shall not 
     be treated as a flexible spending arrangement unless a 
     participant may at least 4 times during any year make or 
     modify any election regarding covered benefits or the level 
     of covered benefits.
       ``(B) Health and dependent care arrangements.--The terms 
     `health flexible spending arrangement' and `dependent care 
     flexible spending arrangement' means any flexible spending 
     arrangement (or portion thereof) which provides payments for 
     expenses incurred for medical care (as defined in section 
     213(d)) or dependent care (within the meaning of section 
     129), respectively.''.
       (2) Conforming amendments.--
       (A) The heading for section 125 is amended by inserting 
     ``and flexible spending arrangements'' after ``plans''.
       (B) The item relating to section 125 in the table of 
     sections for part III of subchapter B of chapter 1 is amended 
     by inserting ``and flexible spending arrangements'' after 
     ``plans''.
       (b) Technical Amendments.--
       (1) Section 106 is amended by striking subsection (e) 
     (relating to FSA and HRA Terminations to Fund HSAs).
       (2) Section 223(c)(1)(B)(iii)(II) is amended to read as 
     follows:

       ``(II) the individual is transferring the entire balance of 
     such arrangement as of the end of the plan year to a health 
     savings account pursuant to section 125(j)(2)(A)(ii), in 
     accordance with rules prescribed by the Secretary.''.

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

     SEC. 5. RULES RELATING TO EMPLOYER-PROVIDED HEALTH AND 
                   DEPENDENT CARE BENEFITS.

       (a) Health Benefits.--Section 106, as amended by section 
     4(b)(1), is amended by adding at the end the following new 
     subsection:
       ``(e) Limitation on Contributions to Health Flexible 
     Spending Arrangements.--
       ``(1) In general.--Gross income of an employee for any 
     taxable year shall include employer-provided coverage 
     provided through 1 or more health flexible spending 
     arrangements (within the meaning of section 125(j)) to the 
     extent that the amount otherwise excludable under subsection 
     (a) with regard to such coverage exceeds the applicable 
     dollar limit for the taxable year.
       ``(2) Applicable dollar limit.--For purposes of this 
     subsection--
       ``(A) In general.--The applicable dollar limit for any 
     taxable year is an amount equal to the sum of--
       ``(i) $7,500, plus
       ``(ii) if the arrangement provides coverage for 1 or more 
     individuals in addition to the employee, an amount equal to 
     one-third of the amount in effect under clause (i) (after 
     adjustment under subparagraph (B)).
       ``(B) Cost-of-living adjustment.--In the case of taxable 
     years beginning in any calendar year after 2010, the $7,500 
     amount under subparagraph (A) shall be increased by an amount 
     equal to--
       ``(i) $7,500, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year, determined by 
     substituting `2009' for `1992' in subparagraph (B) thereof.
     If any dollar amount as increased under this subparagraph is 
     not a multiple of $100, such dollar amount shall be rounded 
     to the next lowest multiple of $100.''.
       (b) Dependent Care.--
       (1) Exclusion limit.--
       (A) In general.--Section 129(a)(2) (relating to limitation 
     on exclusion) is amended--
       (i) by striking ``$5,000'' and inserting ``the applicable 
     dollar limit'', and
       (ii) by striking ``$2,500'' and inserting ``one-half of 
     such limit''.
       (B) Applicable dollar limit.--Section 129(a) is amended by 
     adding at the end the following new paragraph:
       ``(3) Applicable dollar limit.--For purposes of this 
     subsection--
       ``(A) In general.--The applicable dollar limit is $7,500 
     ($10,000 if dependent care assistance is provided under the 
     program to 2 or more qualifying individuals of the employee).
       ``(B) Cost-of-living adjustments.--In the case of taxable 
     years beginning after 2010, each dollar amount under 
     subparagraph (A) shall be increased by an amount equal to--
       ``(i) such dollar, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, determined by substituting `2009' for `1992' in 
     subparagraph (B) thereof.
     If any dollar amount as increased under this clause is not a 
     multiple of $100, such dollar amount shall be rounded to the 
     next lowest multiple of $100.''.
       (2) Average benefits test.--
       (A) In general.--Section 129(d)(8)(A) (relating to 
     benefits) is amended--
       (i) by striking ``55 percent'' and inserting ``60 
     percent'', and
       (ii) by striking ``highly compensated employees'' the 
     second place it appears and inserting ``employees receiving 
     benefits''.
       (B) Salary reduction agreements.--Section 129(d)(8)(B) 
     (relating to salary reduction agreements) is amended--
       (i) by striking ``$25,000'' and inserting ``$30,000'', and
       (ii) by adding at the end the following: ``In the case of 
     years beginning after 2010, the $30,000 amount in the first 
     sentence shall be adjusted at the same time, and in the same 
     manner, as the applicable dollar amount is adjusted under 
     subsection (a)(3)(B).''.
       (3) Principal shareholders or owners.--Section 129(d)(4) 
     (relating to principal shareholders and owners) is amended by 
     adding at the end the following: ``In the case of any failure 
     to meet the requirements of this paragraph for any year, 
     amounts shall only be required by reason of the failure to be 
     included in gross income of the shareholders or owners who 
     are members of the class described in the preceding 
     sentence.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.
                                  ____


                 The SIMPLE Cafeteria Plan Act of 2009

       Small businesses face a crisis when it comes to securing 
     affordable, quality health care and other benefits for their 
     employees. Of the working uninsured, who make up a majority 
     of the uninsured--52 percent--are either self-employed or 
     work for a small business with 100 or fewer employees or are 
     dependent upon someone who does. The SIMPLE Cafeteria Plan 
     Act is modeled after the Savings Incentive Match Plan for 
     Employees (SIMPLE) pension plan enacted in 1996 and it will 
     address access and affordability for health insurance 
     coverage and for other employee benefits. The legislation 
     also updates current law for all cafeteria plans for 
     dependent care flexible spending accounts (DCFSA) and long-
     term care insurance.
       First, the SIMPLE Cafeteria Plan Act will increase access 
     to quality, affordable health care for millions of small 
     business owners and their employees by amending the non-
     discrimination rules so that the employer must either: (1) 
     make a minimum 3% matching contribution to amounts 
     contributed by non-highly compensated employees to the SIMPLE 
     Cafeteria Plan; or (2) contribute a minimum of 2% of 
     compensation on behalf of each non-highly compensated 
     employee eligible to participate in the plan. The bill 
     eliminates the prohibition against small business owners' 
     participation in cafeteria plans.
       For all flexible spending accounts, the bill revises the 
     ``use it or lose it'' rule under current law, and permits 
     participants to carry over up to $500 left in a health-care 
     or dependent-care flexible spending account to the next plan 
     year. Such unused contributions could also be carried over to 
     the employee's retirement account, such as a 401(k) plan, or 
     to a Health Savings Account. In either case, any carried over 
     contributions will reduce the amount that the employee could 
     contribute to the flexible spending account or pension plan 
     in the subsequent year. The bill indexes the carry-over 
     amount for inflation.
       The SIMPLE Cafeteria Act also updates DCFSA limits for any 
     cafeteria plan by increasing the amount that can be excluded 
     to $7,500 for one dependent or $10,000 for two or more 
     dependents. Had the original $5,000 limit for DCFSA been 
     indexed for inflation when it was created in 1986, it would 
     have risen to $9,692. The bill also indexes these amounts for 
     future inflation so that families will not see an erosion of 
     their benefit in the future.
       Finally, the bill allows long-term care benefits to be 
     provided under a cafeteria plan, thereby reversing the 
     current law prohibition against such benefits.
                                 ______
                                 
      By Mr. INHOFE:
  S. 991. A bill to declare English as the official language of the 
United States, to establish a uniform English language rule for 
naturalization, and to avoid misconstructions of the English language 
texts of the laws of the United States, pursuant to Congress' powers to 
provide for the general welfare of the United States and to establish a 
rule of naturalization under article I, section 8, of the Constitution; 
to the Committee on Homeland Security and Governmental Affairs.
  Mr. INHOFE. Mr. President, today I would like to introduce two pieces 
of legislation that I believe are of great importance to the unity of 
the American people--the National Language Act, S. 992, and the English 
Language Unity Act, S. 991.
  The National Language Act recognizes the practical reality of the 
role of English as our national language and makes English the national 
language of the U.S. Government, a status in law it has not had before, 
and calls on government to preserve and enhance the role of English as 
the national language. It clarifies that there is no entitlement to 
receive Federal documents and services in languages other than English, 
unless required by statutory law, recognizing decades of unbroken court 
opinions that civil rights laws protecting against national origin 
discrimination do not create rights to Government services and 
materials in languages other than English. This is especially important 
considering the Office of Management and Budget has estimated that the 
annual cost of providing multilingual assistance required by Clinton 
Executive Order 13166 is $1-$2 billion annually.

[[Page S5240]]

  The National Language Act is an attempt to legislate a common sense 
language policy that a nation of immigrants needs one national 
language. Our Nation was settled by a group of people with a common 
vision. When members of our society cannot speak a common language, 
individuals miss out on many opportunities to advance in society and 
achieve the American Dream. By establishing that there is no 
entitlement to receive documents or services in languages other than 
English, we set the precedent that English is a common to us all in the 
public forum of Government.
  The Language Unity Act of 2009, the second piece of legislation that 
I am introducing today, incorporates all the ideas of the National 
Language Act, and requires the establishment of a uniform language 
requirement for naturalization and sets the framework for uniform 
testing of English language ability for candidates for naturalization.
  I want to empower new immigrants coming to our Nation by helping them 
understand and become successful in their new home. I believe that one 
of the most important ways immigrants can achieve success is by 
learning English.
  There is enormous popular support for English as the National 
Language, according to polling that has taken place over the last few 
years. In polling reported only a few days ago, 86 percent of 
Oklahomans favor making English the official language; 87 percent of 
Americans support making English the official language of the U.S.; 77 
percent of Hispanics believe English should be the official language of 
government operations; 82 percent of Americans support legislation that 
would require the Federal Government to conduct business solely in 
English; 74 percent of Americans support all election ballots and other 
government documents be printed in English. This polling data refers to 
making English an official language of the U.S., or further creating an 
affirmative responsibility on the part of Government to conduct its 
operations in English.
  My colleagues who have followed this debate will remember that the 
National Language Act of 2009 is identical to S. 2715, legislation I 
introduced in the 110th Congress. Most importantly, this language is 
identical to the English amendments I authored which passed the Senate 
in 2007 as Senate Amendment 1151, and in 2006 as Senate Amendment 4064, 
each being part of the Comprehensive Immigration Reform Act of each 
respective Congress. Senate Amendment 1151 was agreed to in the Senate 
by a vote of 64-33. Senate Amendment 4064 was agreed to in the Senate 
by a vote of 62-35. As you can see, there is widespread and bipartisan 
support for legislation that empowers this nation's immigrants to learn 
English,
  I am especially pleased to be introducing these bills today because 
just hours ago in my home State the Oklahoma State Legislature passed a 
joint resolution in support of English as the official language. This 
resolution, which passed the Oklahoma House of Representatives by an 
overwhelming vote of 89 to 8 and the Senate by a vote of 44 to 2, will 
allow the people of Oklahoma to vote on a statewide ballot for a 
constitutional amendment to make English the official language of 
Oklahoma. I am encouraged by the State Legislature's tireless efforts 
to affirm the importance of English as the unifying language in our 
society. I hope that the U.S. Congress will follow their lead and let 
the voice of the people be heard--a voice that overwhelmingly supports 
English as the official language.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 991

       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 ``English Language Unity Act 
     of 2009''.

     SEC. 2. FINDINGS.

       The Congress finds and declares the following:
       (1) The United States is comprised of individuals from 
     diverse ethnic, cultural, and linguistic backgrounds, and 
     continues to benefit from this rich diversity.
       (2) Throughout the history of the United States, the common 
     thread binding individuals of differing backgrounds has been 
     the English language.
       (3) Among the powers reserved to the States respectively is 
     the power to establish the English language as the official 
     language of the respective States, and otherwise to promote 
     the English language within the respective States, subject to 
     the prohibitions enumerated in the Constitution of the United 
     States and in laws of the respective States.

     SEC. 3. ENGLISH AS OFFICIAL LANGUAGE OF THE UNITED STATES.

       (a) In General.--Title 4, United States Code, is amended by 
     adding at the end the following new chapter:

                     ``CHAPTER 6--OFFICIAL LANGUAGE

     ``Sec. 161. Official language of the United States

       ``The official language of the United States is English.

     ``Sec. 162. Preserving and enhancing the role of the official 
       language

       ``Representatives of the Federal Government shall have an 
     affirmative obligation to preserve and enhance the role of 
     English as the official language of the Federal Government. 
     Such obligation shall include encouraging greater 
     opportunities for individuals to learn the English language.

     ``Sec. 163. Official functions of Government to be conducted 
       in English

       ``(a) Official Functions.--The official functions of the 
     Government of the United States shall be conducted in 
     English.
       ``(b) Scope.--For the purposes of this section, the term 
     `United States' means the several States and the District of 
     Columbia, and the term `official' refers to any function that 
     (i) binds the Government, (ii) is required by law, or (iii) 
     is otherwise subject to scrutiny by either the press or the 
     public.
       ``(c) Practical Effect.--This section shall apply to all 
     laws, public proceedings, regulations, publications, orders, 
     actions, programs, and policies, but does not apply to--
       ``(1) teaching of languages;
       ``(2) requirements under the Individuals with Disabilities 
     Education Act;
       ``(3) actions, documents, or policies necessary for 
     national security, international relations, trade, tourism, 
     or commerce;
       ``(4) actions or documents that protect the public health 
     and safety;
       ``(5) actions or documents that facilitate the activities 
     of the Bureau of the Census in compiling any census of 
     population;
       ``(6) actions that protect the rights of victims of crimes 
     or criminal defendants; or
       ``(7) using terms of art or phrases from languages other 
     than English.

     ``Sec. 164. Uniform English language rule for naturalization

       ``(a) Uniform Language Testing Standard.--All citizens 
     should be able to read and understand generally the English 
     language text of the Declaration of Independence, the 
     Constitution, and the laws of the United States made in 
     pursuance of the Constitution.
       ``(b) Ceremonies.--All naturalization ceremonies shall be 
     conducted in English.

     ``Sec. 165. Rules of construction

       ``Nothing in this chapter shall be construed--
       ``(1) to prohibit a Member of Congress or any officer or 
     agent of the Federal Government, while performing official 
     functions, from communicating unofficially through any medium 
     with another person in a language other than English (as long 
     as official functions are performed in English);
       ``(2) to limit the preservation or use of Native Alaskan or 
     Native American languages (as defined in the Native American 
     Languages Act);
       ``(3) to disparage any language or to discourage any person 
     from learning or using a language; or
       ``(4) to be inconsistent with the Constitution of the 
     United States.

     ``Sec. 166. Standing

       ``A person injured by a violation of this chapter may in a 
     civil action (including an action under chapter 151 of title 
     28) obtain appropriate relief.''.
       (b) Clerical Amendment.--The table of chapters at the 
     beginning of title 4, United States Code, is amended by 
     inserting after the item relating to chapter 5 the following 
     new item:

                   ``Chapter 6. Official Language''.

     SEC. 4. GENERAL RULES OF CONSTRUCTION FOR ENGLISH LANGUAGE 
                   TEXTS OF THE LAWS OF THE UNITED STATES.

       (a) In General.--Chapter 1 of title 1, United States Code, 
     is amended by adding at the end the following new section:

     ``Sec. 8. General rules of construction for laws of the 
       United States

       ``(a) English language requirements and workplace policies, 
     whether in the public or private sector, shall be 
     presumptively consistent with the Laws of the United States; 
     and
       ``(b) Any ambiguity in the English language text of the 
     Laws of the United States shall be resolved, in accordance 
     with the last two articles of the Bill of Rights, not to deny 
     or disparage rights retained by the people, and to reserve 
     powers to the States respectively, or to the people.''.
       (b) Clerical Amendment.--The table of sections at the 
     beginning of chapter 1 of title 1, is amended by inserting 
     after the item relating to section 7 the following new item:

``8. General Rules of Construction for Laws of the United States.''.

[[Page S5241]]

     SEC. 5. IMPLEMENTING REGULATIONS.

       The Secretary of Homeland Security shall, within 180 days 
     after the date of enactment of this Act, issue for public 
     notice and comment a proposed rule for uniform testing 
     English language ability of candidates for naturalization, 
     based upon the principles that--
       (1) all citizens should be able to read and understand 
     generally the English language text of the Declaration of 
     Independence, the Constitution, and the laws of the United 
     States which are made in pursuance thereof; and
       (2) any exceptions to this standard should be limited to 
     extraordinary circumstances, such as asylum.

     SEC. 6. EFFECTIVE DATE.

       The amendments made by sections 3 and 4 shall take effect 
     on the date that is 180 days after the date of the enactment 
     of this Act.
                                 ______
                                 
      By Mr. INHOFE (for himself, Mr. Alexander, Mr. Isakson, Mr. 
        Chambliss, Mr. Burr, Mr. Shelby, Mr. Vitter, Mr. Bunning, Mr. 
        Coburn, Mr. Wicker, Mr. DeMint, Mr. Enzi, Mr. Thune, Mr. 
        Corker, and Mr. Cochran):
  S. 992. A bill to amend title 4, United States Code, to declare 
English as the national language of the Government of the United 
States, and for other purposes; to the Committee on Homeland Security 
and Governmental Affairs.
  Mr. INHOFE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 992

       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 ``National Language Act of 
     2009''.

     SEC. 2. AMENDMENT TO TITLE 4.

       (a) In General.--Title 4, United States Code, is amended by 
     adding at the end the following:

                ``CHAPTER 6--LANGUAGE OF THE GOVERNMENT

``Sec.
``161. Declaration of national language.
``162. Preserving and enhancing the role of the national language.
``163. Use of language other than English.

     ``Sec. 161. Declaration of national language

       ``English shall be the national language of the Government 
     of the United States.

     ``Sec. 162. Preserving and enhancing the role of the national 
       language

       ``(a) In General.--The Government of the United States 
     shall preserve and enhance the role of English as the 
     national language of the United States of America.
       ``(b) Exception.--Unless specifically provided by statute, 
     no person has a right, entitlement, or claim to have the 
     Government of the United States or any of its officials or 
     representatives act, communicate, perform or provide 
     services, or provide materials in any language other than 
     English. If an exception is made with respect to the use of a 
     language other than English, the exception does not create a 
     legal entitlement to additional services in that language or 
     any language other than English.
       ``(c) Forms.--If any form is issued by the Federal 
     Government in a language other than English (or such form is 
     completed in a language other than English), the English 
     language version of the form is the sole authority for all 
     legal purposes.

     ``Sec. 163. Use of language other than English

       ``Nothing in this chapter shall prohibit the use of a 
     language other than English.''.
       (b) Conforming Amendment.--The table of chapters for title 
     4, United States Code, is amended by adding at the end the 
     following new item:

161''.guage of the Government........................................

                          ____________________