[Congressional Record (Bound Edition), Volume 151 (2005), Part 5]
[Senate]
[Pages 6771-6786]
[From the U.S. Government Publishing Office, www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. CORZINE (for himself and Mr. Lautenberg):
  S. 825. A bill to establish the Crossroads of the American Revolution 
National Heritage Area in the State of New Jersey, and for other 
purposes; to the Committee on Energy and Natural Resources.
  Mr. CORZINE. Mr. President, today, along with Senator Lautenberg, I 
am introducing legislation, the Crossroads of the American Revolution 
National Heritage Area Act, to establish the Crossroads of the American 
Revolution National Heritage Area in the State of New Jersey. I am 
proud to be joining my New Jersey colleagues, Representatives Rodney 
Frelinghuysen and Rush Holt, who have introduced this legislation in 
the House of Representatives, with the support of the entire New Jersey 
delegation.
  This legislation recognizes the critical role that New Jersey played 
during the American Revolution. In fact, New Jersey was the site of 
nearly 300 military engagements that helped determine the course of our 
history as a Nation. Many of these locations, like the site where 
George Washington made his historic crossing of the Delaware River, are 
well known and preserved. Others, such as the Monmouth Battlefield 
State Park in Manalapan and Freehold, and New Bridge Landing in River 
Edge, are less well known and are threatened by development or in 
critical need of funding for rehabilitation.
  To help preserve New Jersey's Revolutionary War sites, this 
legislation would establish a Crossroads of the American Revolution 
National Heritage Area, linking about 250 sites in 15 counties. This 
designation would authorize $10 million to assist preservation, 
recreational and educational efforts by the State, county and local 
governments as well as private cultural and tourism groups. The program 
would be managed by the non-profit Crossroads of the American 
Revolution Association.
  Simply put, we are the Nation that we are today because of the 
critical events that occurred in New Jersey during the American 
Revolution and the many who died fighting there. By enacting the 
Crossroads of the American Revolution National Heritage Area Act of 
2005, we will pay tribute to the patriots who fought and died in New 
Jersey so that we might become a Nation free from tyranny.
  In the 107th Congress, I was proud to see the Senate approve this 
legislation as part of a bipartisan package of heritage area bills. 
Unfortunately, the bill was not approved in the House of 
Representatives. I will work even harder in the 109th Congress to see 
that this important legislation passes both houses and goes to the 
President's desk for his signature. I hope my colleagues will support 
this legislation, and I ask unanimous consent that the text of the bill 
be printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 825

       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 ``Crossroads of the American 
     Revolution National Heritage Area Act of 2005''.

     SEC. 2. FINDINGS AND PURPOSES.

       (a) Findings.--Congress finds that--
       (1) the State of New Jersey was critically important during 
     the American Revolution because of the strategic location of 
     the State between the British armies headquartered in New 
     York City, New York, and the Continental Congress in the city 
     of Philadelphia, Pennsylvania;
       (2) General George Washington spent almost half of the 
     period of the American Revolution personally commanding 
     troops of the

[[Page 6772]]

     Continental Army in the State of New Jersey, including 2 
     severe winters spent in encampments in the area that is now 
     Morristown National Historical Park, a unit of the National 
     Park System;
       (3) it was during the 10 crucial days of the American 
     Revolution between December 25, 1776, and January 3, 1777, 
     that General Washington, after retreating across the State of 
     New Jersey from the State of New York to the State of 
     Pennsylvania in the face of total defeat, recrossed the 
     Delaware River on the night of December 25, 1776, and went on 
     to win crucial battles at Trenton and Princeton in the State 
     of New Jersey;
       (4) Thomas Paine, who accompanied the troops during the 
     retreat, described the events during those days as ``the 
     times that try men's souls'';
       (5) the sites of 296 military engagements are located in 
     the State of New Jersey, including--
       (A) several important battles of the American Revolution 
     that were significant to--
       (i) the outcome of the American Revolution; and
       (ii) the history of the United States; and
       (B) several national historic landmarks, including 
     Washington's Crossing, the Old Trenton Barracks, and 
     Princeton, Monmouth, and Red Bank Battlefields;
       (6) additional national historic landmarks in the State of 
     New Jersey include the homes of--
       (A) Richard Stockton, Joseph Hewes, John Witherspoon, and 
     Francis Hopkinson, signers of the Declaration of 
     Independence;
       (B) Elias Boudinout, President of the Continental Congress; 
     and
       (C) William Livingston, patriot and Governor of the State 
     of New Jersey from 1776 to 1790;
       (7) portions of the landscapes important to the strategies 
     of the British and Continental armies, including waterways, 
     mountains, farms, wetlands, villages, and roadways--
       (A) retain the integrity of the period of the American 
     Revolution; and
       (B) offer outstanding opportunities for conservation, 
     education, and recreation;
       (8) the National Register of Historic Places lists 251 
     buildings and sites in the National Park Service study area 
     for the Crossroads of the American Revolution that are 
     associated with the period of the American Revolution;
       (9) civilian populations residing in the State of New 
     Jersey during the American Revolution suffered extreme 
     hardships because of--
       (A) the continuous conflict in the State;
       (B) foraging armies; and
       (C) marauding contingents of loyalist Tories and rebel 
     sympathizers;
       (10) because of the important role that the State of New 
     Jersey played in the successful outcome of the American 
     Revolution, there is a Federal interest in developing a 
     regional framework to assist the State of New Jersey, local 
     governments and organizations, and private citizens in--
       (A) preserving and protecting cultural, historic, and 
     natural resources of the period; and
       (B) bringing recognition to those resources for the 
     educational and recreational benefit of the present and 
     future generations of citizens of the United States; and
       (11) the National Park Service has conducted a national 
     heritage area feasibility study in the State of New Jersey 
     that demonstrates that there is a sufficient assemblage of 
     nationally distinctive cultural, historic, and natural 
     resources necessary to establish the Crossroads of the 
     American Revolution National Heritage Area.
       (b) Purposes.--The purposes of this Act are--
       (1) to assist communities, organizations, and citizens in 
     the State of New Jersey in preserving--
       (A) the special historic identity of the State; and
       (B) the importance of the State to the United States;
       (2) to foster a close working relationship among all levels 
     of government, the private sector, and local communities in 
     the State;
       (3) to provide for the management, preservation, 
     protection, and interpretation of the cultural, historic, and 
     natural resources of the State for the educational and 
     inspirational benefit of future generations;
       (4) to strengthen the value of Morristown National 
     Historical Park as an asset to the State by--
       (A) establishing a network of related historic resources, 
     protected landscapes, educational opportunities, and events 
     depicting the landscape of the State of New Jersey during the 
     American Revolution; and
       (B) establishing partnerships between Morristown National 
     Historical Park and other public and privately owned 
     resources in the Heritage Area that represent the strategic 
     fulcrum of the American Revolution; and
       (5) to authorize Federal financial and technical assistance 
     for the purposes described in paragraphs (1) through (4).

     SEC. 3. DEFINITIONS.

       In this Act:
       (1) Association.--The term ``Association'' means the 
     Crossroads of the American Revolution Association, Inc., a 
     nonprofit corporation in the State.
       (2) Heritage area.--The term ``Heritage Area'' means the 
     Crossroads of the American Revolution National Heritage Area 
     established by section 4(a).
       (3) Management entity.--The term ``management entity'' 
     means the management entity for the Heritage Area designated 
     by section 4(d).
       (4) Management plan.--The term ``management plan'' means 
     the management plan for the Heritage Area developed under 
     section 5.
       (5) Map.--The term ``map'' means the map entitled 
     ``Crossroads of the American Revolution National Heritage 
     Area'', numbered CRREL80,000, and dated April 2002.
       (6) Secretary.--The term ``Secretary'' means the Secretary 
     of the Interior.
       (7) State.--The term ``State'' means the State of New 
     Jersey.

     SEC. 4. CROSSROADS OF THE AMERICAN REVOLUTION NATIONAL 
                   HERITAGE AREA.

       (a) Establishment.--There is established in the State the 
     Crossroads of the American Revolution National Heritage Area.
       (b) Boundaries.--The Heritage Area shall consist of the 
     land and water within the boundaries of the Heritage Area, as 
     depicted on the map.
       (c) Availability of Map.--The map shall be on file and 
     available for public inspection in the appropriate offices of 
     the National Park Service.
       (d) Management Entity.--The Association shall be the 
     management entity for the Heritage Area.

     SEC. 5. MANAGEMENT PLAN.

       (a) In General.--Not later than 3 years after the date on 
     which funds are first made available to carry out this Act, 
     the management entity shall submit to the Secretary for 
     approval a management plan for the Heritage Area.
       (b) Requirements.--The management plan shall--
       (1) include comprehensive policies, strategies, and 
     recommendations for conservation, funding, management, and 
     development of the Heritage Area;
       (2) take into consideration existing State, county, and 
     local plans;
       (3) describe actions that units of local government, 
     private organizations, and individuals have agreed to take to 
     protect the cultural, historic, and natural resources of the 
     Heritage Area;
       (4) identify existing and potential sources of funding for 
     the protection, management, and development of the Heritage 
     Area during the first 5 years of implementation of the 
     management plan; and
       (5) include--
       (A) an inventory of the cultural, educational, historic, 
     natural, recreational, and scenic resources of the Heritage 
     Area relating to the themes of the Heritage Area that should 
     be restored, managed, or developed;
       (B) recommendations of policies and strategies for resource 
     management that result in--
       (i) application of appropriate land and water management 
     techniques; and
       (ii) development of intergovernmental and interagency 
     cooperative agreements to protect the cultural, educational, 
     historic, natural, recreational, and scenic resources of the 
     Heritage Area;
       (C) a program of implementation of the management plan that 
     includes for the first 5 years of implementation--
       (i) plans for resource protection, restoration, 
     construction; and
       (ii) specific commitments for implementation that have been 
     made by the management entity or any government, 
     organization, or individual;
       (D) an analysis of and recommendations for ways in which 
     Federal, State, and local programs, including programs of the 
     National Park Service, may be best coordinated to promote the 
     purposes of this Act; and
       (E) an interpretive plan for the Heritage Area.
       (c) Approval or Disapproval of Management Plan.--
       (1) In general.--Not later than 90 days after the date of 
     receipt of the management plan under subsection (a), the 
     Secretary shall approve or disapprove the management plan.
       (2) Criteria.--In determining whether to approve the 
     management plan, the Secretary shall consider whether--
       (A) the Board of Directors of the management entity is 
     representative of the diverse interests of the Heritage Area, 
     including--
       (i) governments;
       (ii) natural and historic resource protection 
     organizations;
       (iii) educational institutions;
       (iv) businesses; and
       (v) recreational organizations;
       (B) the management entity provided adequate opportunity for 
     public and governmental involvement in the preparation of the 
     management plan, including public hearings;
       (C) the resource protection and interpretation strategies 
     in the management plan would adequately protect the cultural, 
     historic, and natural resources of the Heritage Area; and
       (D) the Secretary has received adequate assurances from the 
     appropriate State and local officials whose support is needed 
     to ensure the effective implementation of the State and local 
     aspects of the management plan.

[[Page 6773]]

       (3) Action following disapproval.--If the Secretary 
     disapproves the management plan under paragraph (1), the 
     Secretary shall--
       (A) advise the management entity in writing of the reasons 
     for the disapproval;
       (B) make recommendations for revisions to the management 
     plan; and
       (C) not later than 60 days after the receipt of any 
     proposed revision of the management plan from the management 
     entity, approve or disapprove the proposed revision.
       (d) Amendments.--
       (1) In general.--The Secretary shall approve or disapprove 
     each amendment to the management plan that the Secretary 
     determines may make a substantial change to the management 
     plan.
       (2) Use of funds.--Funds made available under this Act 
     shall not be expended by the management entity to implement 
     an amendment described in paragraph (1) until the Secretary 
     approves the amendment.
       (e) Implementation.--On completion of the 3-year period 
     described in subsection (a), any funding made available under 
     this Act shall be made available to the management entity 
     only for implementation of the approved management plan.

     SEC. 6. AUTHORITIES, DUTIES, AND PROHIBITIONS APPLICABLE TO 
                   THE MANAGEMENT ENTITY.

       (a) Authorities.--For purposes of preparing and 
     implementing the management plan, the management entity may 
     use funds made available under this Act to--
       (1) make grants to, provide technical assistance to, and 
     enter into cooperative agreements with, the State (including 
     a political subdivision), a nonprofit organization, or any 
     other person;
       (2) hire and compensate staff, including individuals with 
     expertise in--
       (A) cultural, historic, or natural resource protection; or
       (B) heritage programming;
       (3) obtain funds or services from any source (including a 
     Federal law or program);
       (4) contract for goods or services; and
       (5) support any other activity--
       (A) that furthers the purposes of the Heritage Area; and
       (B) that is consistent with the management plan.
       (b) Duties.--In addition to developing the management plan, 
     the management entity shall--
       (1) assist units of local government, regional planning 
     organizations, and nonprofit organizations in implementing 
     the approved management plan by--
       (A) carrying out programs and projects that recognize, 
     protect, and enhance important resource values in the 
     Heritage Area;
       (B) establishing and maintaining interpretive exhibits and 
     programs in the Heritage Area;
       (C) developing recreational and educational opportunities 
     in the Heritage Area;
       (D) increasing public awareness of and appreciation for 
     cultural, historic, and natural resources of the Heritage 
     Area;
       (E) protecting and restoring historic sites and buildings 
     that are--
       (i) located in the Heritage Area; and
       (ii) related to the themes of the Heritage Area;
       (F) ensuring that clear, consistent, and appropriate signs 
     identifying points of public access and sites of interest are 
     installed throughout the Heritage Area; and
       (G) promoting a wide range of partnerships among 
     governments, organizations, and individuals to further the 
     purposes of the Heritage Area;
       (2) in preparing and implementing the management plan, 
     consider the interests of diverse units of government, 
     businesses, organizations, and individuals in the Heritage 
     Area;
       (3) conduct public meetings at least semiannually regarding 
     the development and implementation of the management plan;
       (4) for any fiscal year for which Federal funds are 
     received under this Act--
       (A) submit to the Secretary a report that describes for the 
     year--
       (i) the accomplishments of the management entity;
       (ii) the expenses and income of the management entity; and
       (iii) each entity to which a grant was made;
       (B) make available for audit all information relating to 
     the expenditure of the funds and any matching funds; and
       (C) require, for all agreements authorizing expenditures of 
     Federal funds by any entity, that the receiving entity make 
     available for audit all records and other information 
     relating to the expenditure of the funds;
       (5) encourage, by appropriate means, economic viability 
     that is consistent with the purposes of the Heritage Area; 
     and
       (6) maintain headquarters for the management entity at 
     Morristown National Historical Park and in Mercer County.
       (c) Prohibition on the Acquisition of Real Property.--
       (1) Federal funds.--The management entity shall not use 
     Federal funds made available under this Act to acquire real 
     property or any interest in real property.
       (2) Other funds.--Notwithstanding paragraph (1), the 
     management entity may acquire real property or an interest in 
     real property using any other source of funding, including 
     other Federal funding.

     SEC. 7. TECHNICAL AND FINANCIAL ASSISTANCE; OTHER FEDERAL 
                   AGENCIES.

       (a) Technical and Financial Assistance.--
       (1) In general.--On the request of the management entity, 
     the Secretary may provide technical and financial assistance 
     to the Heritage Area for the development and implementation 
     of the management plan.
       (2) Priority for assistance.--In providing assistance under 
     paragraph (1), the Secretary shall give priority to actions 
     that assist in--
       (A) conserving the significant cultural, historic, natural, 
     and scenic resources of the Heritage Area; and
       (B) providing educational, interpretive, and recreational 
     opportunities consistent with the purposes of the Heritage 
     Area.
       (3) Operational assistance.--Subject to the availability of 
     appropriations, the Superintendent of Morristown National 
     Historical Park may, on request, provide to public and 
     private organizations in the Heritage Area, including the 
     management entity, any operational assistance that is 
     appropriate for the purpose of supporting the implementation 
     of the management plan.
       (4) Preservation of historic properties.--To carry out the 
     purposes of this Act, the Secretary may provide assistance to 
     a State or local government or nonprofit organization to 
     provide for the appropriate treatment of--
       (A) historic objects; or
       (B) structures that are listed or eligible for listing on 
     the National Register of Historic Places.
       (5) Cooperative agreements.--The Secretary may enter into 
     cooperative agreements with the management entity and other 
     public or private entities to carry out this subsection.
       (b) Other Federal Agencies.--Any Federal agency conducting 
     or supporting an activity that directly affects the Heritage 
     Area shall--
       (1) consult with the Secretary and the management entity 
     regarding the activity;
       (2)(A) cooperate with the Secretary and the management 
     entity in carrying out the of the Federal agency under this 
     Act; and
       (B) to the maximum extent practicable, coordinate the 
     activity with the carrying out of those duties; and
       (3) to the maximum extent practicable, conduct the activity 
     to avoid adverse effects on the Heritage Area.

     SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

       (a) In General.--There is authorized to be appropriated to 
     carry out this Act $10,000,000, of which not more than 
     $1,000,000 may be authorized to be appropriated for any 
     fiscal year.
       (b) Cost-Sharing Requirement.--The Federal share of the 
     cost of any activity assisted under this Act shall be not 
     more than 50 percent.

     SEC. 9. TERMINATION OF AUTHORITY.

       The authority of the Secretary to provide assistance under 
     this Act terminates on the date that is 15 years after the 
     date of enactment of this Act.
                                 ______
                                 
      By Mr. BURNS:
  S. 826. A bill to provide that the conveyance of the former radar 
bomb scoring site to the city of Conrad, Montana, is not subject to 
reversion; to the Committee on Armed Services.
  Mr. BURNS. Mr. President, I take the floor today to ask that we 
finally help the town of Conrad, MT, continue its successful program of 
providing affordable housing for our seniors. I renew my commitment to 
making sure this occurs.
  In the defense authorization act of 1994, the Air Force conveyed an 
unused 42-acre parcel of land to the city of Conrad, which then built a 
retirement home for Montana seniors. The home has been a great success, 
and the city of Conrad has begun the process of expanding the facility.
  When the city proposed using the land as collateral for the home, it 
ran into a problem. In the quitclaim deed where we conveyed the land to 
the city, we included a customary reversion clause that would transfer 
the property back to the Department of Defense in the event that the 
land stopped being used for the purpose of housing or public 
recreation.
  While the intent of this clause is and will continue to be met, a 
small city like Conrad must use the title to the land to secure 
construction loans, rather than issuing a municipal bond or some other 
measure to raise funds used by larger cities. The reversion clause 
prevents banks from using the land to secure the loan, as the city does 
not have clear title to the land.
  Therefore, I ask the Senate to approve this modification to public 
law 103-160, section 2816 regarding the 42 acre site of the Blue Sky 
Villa, which removes the reversion clause for this land, giving the 
city of Conrad clear

[[Page 6774]]

title. I thank the Senate for it's consideration of this important 
matter for our senior citizens in Montana.
                                 ______
                                 
      By Mr. FEINGOLD (for himself, Mr. Schumer, and Mrs. Clinton):
  S. 827. A bill to prohibit products that contain dry ultra-filtered 
milk products, milk protein concentrate, or casein from being labeled 
as domestic natural cheese, and for other purposes; to the Committee on 
Agriculture, Nutrition, and Forestry.
  Mr. FEINGOLD. Mr. President, I am pleased to re-introduce the Quality 
Cheese Act of 2005. This legislation will protect the consumer, save 
taxpayer dollars and provide support to America's dairy farmers, who 
have taken a beating in the marketplace in recent years.
  When Wisconsin consumers have the choice, they will choose natural 
Wisconsin cheese. But some in the food industry have pushed the Food 
and Drug Administration (FDA) to change current law, which would leave 
consumers not knowing whether cheese is really all natural or not.
  If the Federal Government creates a loophole for imitation cheese 
ingredients to be used in U.S. cheese vats, some cheese labels saying 
``domestic'' and ``natural'' will no longer be truly accurate.
  If USDA and FDA allow a change in Federal rules, imitation milk 
proteins known as milk protein concentrate, casein, or dry ultra 
filtered milk could be used to make cheese in place of the wholesome 
natural milk produced by cows in Wisconsin or other parts of the U.S.
  I was deeply concerned by these efforts to change America's natural 
cheese standard. This effort to allow milk protein concentrate and 
casein into natural cheese products flies in the face of logic and 
could create a loophole that could allow unlimited amounts of 
substandard imported milk proteins to enter U.S. cheese vats.
  While the industry proposal was withdrawn, my legislation would 
permanently prevent a similar back-door attempt to allow imitation milk 
as a cheese ingredient and ensure that consumers could be confident 
that they were buying natural cheese when they saw the natural label.
  Over the past decade, cheese consumption has risen at a strong pace 
due in part to promotional and marketing efforts and investments by 
dairy farmers across the country. Year after year, per capita cheese 
consumption has risen at a steady rate.
  These proposals to change our natural cheese standards, however, 
could decrease consumption of natural cheese by raising concerns about 
the origin of casein and milk protein concentrate. Use of such products 
could significantly tarnish the wholesome reputation of natural cheese 
in the eyes of the consumer and have unknown effects on quality and 
flavor.
  This change could seriously compromise decades of work by America's 
dairy farmers to build up domestic cheese consumption levels. It is 
simply not fair to America's farmers or to consumers. After all, 
consumers have a right to know if the cheese that they buy is 
unnatural. And by allowing milk protein concentrate milk into 
supposedly natural cheese, we are denying consumers the entire picture.
  Allowing MPCs or dry ultra-filtered milk into natural cheeses would 
also harm dairy producers throughout the United States. Some estimate 
that the annual effect of the change on the dairy farm sector of the 
economy could be more than $100 million.
  The proposed change to our natural cheese standard would also harm 
the American taxpayer. If we allow MPCs to be used in cheese, we will 
effectively permit unrestricted importation of these ingredients into 
the United States. Because there are no tariffs and quotas on these 
ingredients, these heavily subsidized products would quickly displace 
natural domestic dairy ingredients.
  These unnatural domestic dairy products would enter our domestic 
cheese market and could depress dairy prices paid to American dairy 
producers. Low dairy prices, in turn, could result in increased costs 
to the dairy price support program as the federal government is forced 
to buy domestic milk products when they are displaced in the market by 
cheap imports. So, at the same time that U.S. dairy farmers would 
receive lower prices, the U.S. taxpayer would pay more for the dairy 
price support program.
  This change does not benefit the dairy farmer, consumer or taxpayer. 
Who then is it good for?
  It would benefit only the subsidized foreign MPC producers out to 
make a fast buck by exploiting a system put in place to support our 
dairy farmers.
  This legislation addresses the concerns of farmers, consumers and 
taxpayers by prohibiting dry ultra-filtered milk, casein, and MPCs from 
being included in America's natural cheese standard.
  Congress must shut the door on any backdoor efforts to undermine 
America's dairy farmers. I urge my colleagues to pass my legislation 
and prevent a loophole that would allow changes that hurt the consumer, 
taxpayer, and dairy farmer.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 827

       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 ``Quality Cheese Act of 
     2005''.

     SEC. 2. NATURAL CHEESE STANDARD.

       (a) Findings.--Congress finds that--
       (1)(A) any change in domestic natural cheese standards to 
     allow dry ultra-filtered milk products, milk protein 
     concentrate, or casein to be labeled as domestic natural 
     cheese would result in increased costs to the dairy price 
     support program; and
       (B) that change would be unfair to taxpayers, who would be 
     forced to pay more program costs;
       (2) any change in domestic natural cheese standards to 
     allow dry ultra-filtered milk products, milk protein 
     concentrate, or casein to be labeled as domestic natural 
     cheese would result in lower revenues for dairy farmers;
       (3) any change in domestic natural cheese standards to 
     allow dry ultra-filtered milk products, milk protein 
     concentrate, or casein to be labeled as domestic natural 
     cheese would cause dairy products containing dry ultra-
     filtered milk, milk protein concentrate, or casein to become 
     vulnerable to contamination and would compromise the 
     sanitation, hydrosanitary, and phytosani-
     tary standards of the United States dairy industry; and
       (4) changing the labeling standard for domestic natural 
     cheese would be misleading to the consumer.
       (b) Prohibition.--Section 401 of the Federal Food, Drug, 
     and Cosmetic Act (21 U.S.C. 341) is amended--
       (1) by striking ``Whenever'' and inserting ``(a) 
     Whenever''; and
       (2) by adding at the end the following:
       ``(b) The Commissioner may not use any Federal funds to 
     amend section 133.3 of title 21, Code of Federal Regulations 
     (or any corresponding similar regulation or ruling), to 
     include dry ultra-filtered milk, milk protein concentrate, or 
     casein in the definition of the term `milk' or `nonfat milk', 
     as specified in the standards of identity for cheese and 
     cheese products published at part 133 of title 21, Code of 
     Federal Regulations (or any corresponding similar regulation 
     or ruling).''.
                                 ______
                                 
      By Mr. GRASSLEY (for himself, Mr. Schumer, Mr. Cornyn, Mr. Leahy, 
        Mr. Craig, Mr. Feingold, Mr. Allen, Mr. Durbin, Mr. Graham, Mr. 
        DeWine, and Mr. Allard):
  S. 829. A bill to allow media coverage of court proceedings; to the 
Committee on the Judiciary.
  Mr. GRASSLEY. Mr. President, I rise today to introduce the ``Sunshine 
in the Courtroom Act.'' This bill will give Federal judges the 
discretion to allow for the photographing, electronic recording, 
broadcasting and televising of Federal court proceedings. The Sunshine 
in the Courtroom Act will help the public become better informed about 
the judicial process. Moreover, this bill will help produce a healthier 
judiciary. Increased public scrutiny will bring about greater 
accountability and help judges to do a better job. The sun needs to 
shine in on the Federal courts.
  Allowing cameras in the Federal courtrooms is consistent with our 
Founding Fathers' intent that trials be held in front of as many people 
as

[[Page 6775]]

choose to attend. I believe that the First Amendment requires that 
court proceedings be open to the public and, by extension, the news 
media. The Constitution and Supreme Court have said, ``what transpires 
in the courtroom is public property.'' Clearly, the American values of 
openness and education are served by using electronic media in Federal 
courtrooms.
  There are many benefits and no substantial detrimental effects to 
allowing greater public access to the inner workings of our Federal 
courts. Fifteen States conducted studies aimed specifically at the 
educational benefits derived from camera access courtrooms. They all 
determined that camera coverage contributed to greater public 
understanding of the judicial system.
  Moreover, the widespread use in State court proceedings show that 
still and video cameras can be used without any problems, and that 
procedural discipline is preserved. According to the National Center 
for State Courts, all 50 states allow for some modern audio-visual 
coverage of court proceedings under a variety of rules and conditions. 
My own State of Iowa has operated successfully in this open manner for 
over 20 years. Further, at the Federal level, the Federal Judicial 
Center conducted a pilot program in 1994 which studied the effect of 
cameras in a select number of Federal courts. That study found ``small 
or no effects of camera presence on participants in the proceeding, 
courtroom decorum, or the administration of justice.''
  I would like to note that even the Supreme Court has recognized that 
there is a serious public interest in the open airing of important 
court cases. At the urging of Senator Schumer and myself, Chief Justice 
Rehnquist allowed the delayed audio broadcasting of the oral arguments 
before the Supreme Court in the 2000 presidential election dispute. The 
Supreme Court's response to our request was an historic, major step in 
the right direction. Since then, the Supreme Court has allowed for 
audio broadcasting in other landmark cases. Other courts have followed 
suit, such as the live audio broadcast of oral arguments before the 
D.C. Circuit in the Microsoft antitrust case and the televising of 
appellate proceedings before the Ninth Circuit in the Napster copyright 
case. The public wants to see what is happening in these important 
judicial proceedings, and the benefits are significant in terms of 
public knowledge and discussion.
  We've introduced the Sunshine in the Courtroom Act with a well-
founded confidence based on the experience of the States as well as 
State and Federal studies. However, in order to be certain of the 
safety and integrity of our judicial system, we have included a 3-year 
sunset provision allowing a reasonable amount of time to determine how 
the process is working before making the provisions of the bill 
permanent.
  It is also important to note that the bill simply gives judges the 
discretion to use cameras in the courtroom. It does not require judges 
to have cameras in their courtroom if they do not want them. The bill 
also protects the anonymity of non-party witnesses by giving them the 
right to have their voices and images obscured during testimony.
  So, the bill does not require cameras, but allows judges to exercise 
their discretion to permit camera in appropriate cases. The bill 
protects witnesses and does not compromise safety. The bill preserves 
the integrity of the judicial system. The bill is based on the 
experience of the States and the Federal courts. And the bill's net 
result will be greater openness and accountability of the nation's 
Federal courts. The best way to maintain confidence in our judicial 
system, where the Federal judiciary holds tremendous power, is to let 
the sun shine in by opening up the Federal courtrooms to public view 
through broadcasting. And allowing cameras in the courtroom will bring 
the judiciary into the 21st century. I urge my colleagues to join me in 
supporting the Sunshine in the Courtroom Act.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 829

       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 ``Sunshine in the Courtroom 
     Act of 2005''.

     SEC. 2. DEFINITIONS.

       In this Act:
       (1) Presiding judge.--The term ``presiding judge'' means 
     the judge presiding over the court proceeding concerned. In 
     proceedings in which more than 1 judge participates, the 
     presiding judge shall be the senior active judge so 
     participating or, in the case of a circuit court of appeals, 
     the senior active circuit judge so participating, except 
     that--
       (A) in en banc sittings of any United States circuit court 
     of appeals, the presiding judge shall be the chief judge of 
     the circuit whenever the chief judge participates; and
       (B) in en banc sittings of the Supreme Court of the United 
     States, the presiding judge shall be the Chief Justice 
     whenever the Chief Justice participates.
       (2) Appellate court of the united states.--The term 
     ``appellate court of the United States'' means any United 
     States circuit court of appeals and the Supreme Court of the 
     United States.

     SEC. 3. AUTHORITY OF PRESIDING JUDGE TO ALLOW MEDIA COVERAGE 
                   OF COURT PROCEEDINGS.

       (a) Authority of Appellate Courts.--Notwithstanding any 
     other provision of law, the presiding judge of an appellate 
     court of the United States may, in the discretion of that 
     judge, permit the photographing, electronic recording, 
     broadcasting, or televising to the public of court 
     proceedings over which that judge presides.
       (b) Authority of District Courts.--
       (1) In general.--Notwithstanding any other provision of 
     law, any presiding judge of a district court of the United 
     States may, in the discretion of that judge, permit the 
     photographing, electronic recording, broadcasting, or 
     televising to the public of court proceedings over which that 
     judge presides.
       (2) Obscuring of witnesses.--
       (A) In general.--Upon the request of any witness in a trial 
     proceeding other than a party, the court shall order the face 
     and voice of the witness to be disguised or otherwise 
     obscured in such manner as to render the witness 
     unrecognizable to the broadcast audience of the trial 
     proceeding.
       (B) Notification to witnesses.--The presiding judge in a 
     trial proceeding shall inform each witness who is not a party 
     that the witness has the right to request that the image and 
     voice of that witness be obscured during the witness' 
     testimony.
       (c) Advisory Guidelines.--The Judicial Conference of the 
     United States may promulgate advisory guidelines to which a 
     presiding judge, in the discretion of that judge, may refer 
     in making decisions with respect to the management and 
     administration of photographing, recording, broadcasting, or 
     televising described under subsections (a) and (b).

     SEC. 4. SUNSET.

       The authority under section 3(b) shall terminate 3 years 
     after the date of the enactment of this Act.
                                 ______
                                 
      By Mr. INHOFE:
  S. 830. A bill to amend the Federal Water Pollution Control Act to 
insert a new definition relating to oil and gas exploration and 
production; to the Committee on Environment and Public Works.
  Mr. INHOFE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 830

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

     SECTION 1. DEFINITION RELATING TO OIL AND GAS EXPLORATION AND 
                   PRODUCTION.

       Section 502 of the Federal Water Pollution Control Act (33 
     U.S.C. 1362) is amended by adding at the end the following:
       ``(24) Oil and gas exploration, production, processing, 
     treatment operation, or transmission.--
       ``(A) In general.--The term `oil and gas exploration, 
     production, processing, treatment operation, or transmission' 
     means all field activities or operations associated with oil 
     or gas exploration, production, or processing, or oil or gas 
     treatment operations or transmission facilities.
       ``(B) Inclusions.--The term `oil and gas exploration, 
     production, processing, treatment operation, or transmission' 
     includes activities necessary to prepare a site for oil or 
     gas drilling and for the movement and placement of drilling 
     equipment, whether or not the field activities or operations 
     may be considered to be construction activities.''.
                                 ______
                                 
      By Mr. BINGAMAN:
  S. 831. A bill to provide for the establishment of a Health Workforce 
Advisory Commission to review Federal

[[Page 6776]]

health workforce policies and make recommendations on improving those 
policies; to the Committee on Health, Education, Labor, and Pensions.
  Mr. BINGAMAN. Mr. President, I rise today to introduce legislation 
that will help address the devastating health workforce shortages we 
will be facing in this country. Health care expenditures represent 15.3 
percent of U.S. gross domestic product. These expenditures are expected 
to rise to l8.7 percent by 2014. As health care needs grow, society 
faces increasing challenges related to the health care workforce. By 
2020, 29 percent nursing positions are projected to be vacant. From 
2000-2010, an additional 1.2 million aides will be needed to cover 
projected growth in long-term care positions and replacement of 
departing workers. An aging health care workforce means that by 2008, 
almost half of the workforce will be 45 years of age and older. 
Currently, U.S. providers rely on international medical graduate and 
foreign trained nurses to fill some critical roles, while continuing to 
face a shortage of providers in health professional shortage areas. 
Health workforce challenges need to analyzed, understood, and 
alleviated, to ensure better access and better quality of care.
  The Health Workforce Advisory Commission Act of 2005 will help to 
create a national vision to serve as a roadmap for investing in the 
health workforce. Through analysis and recommendation, an 18 member 
commission of national workforce and health experts will provide 
insight regarding the solutions necessary to enhance our health 
workforce. Key areas for commission focus will include forecasting of 
supply and distribution of physicians, nurses and other health 
professionals, studying the national and global impact of workforce 
policies related to the utilization of internationally trained 
practitioners, and developing appropriate measures to ensure diversity 
of the U.S. health workforce. The commission will make recommendations 
to Congress on health workforce policy.
  It is vital that the U.S. take new measures to ensure that workforce 
challenges are met and overcome for current and future generations. By 
undertaking and overcoming the challenges before us, we will enhance 
both the quality of healthcare and the quality of life, provide access 
nationwide, and build a health care system that is consistent with our 
current and future health and economic needs. The Health Workforce 
Advisory Commission can serve a new and integral role for our health 
care system and our society, now and in the future.
  I ask unanimous consent that the text of this bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 831

       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 ``Health Workforce Advisory 
     Commission Act of 2005''.

     SEC. 2. HEALTH WORKFORCE ADVISORY COMMISSION.

       (a) Establishment.--The Comptroller General shall establish 
     a commission to be known as the Health Workforce Advisory 
     Commission (referred to in this Act as the ``Commission'').
       (b) Membership.--
       (1) In general.--The Commission shall be composed of 18 
     members to be appointed by the Comptroller General not later 
     than 90 days after the date of enactment of this Act, and an 
     ex-officio member who shall serve as the Director of the 
     Commission.
       (2) Qualifications.--In appointing members to the 
     Commission under paragraph (1), the Comptroller General shall 
     ensure that--
       (A) the Commission includes individuals with national 
     recognition for their expertise in health care workforce 
     issues, including workforce forecasting, undergraduate and 
     graduate training, economics, health care and health care 
     systems financing, public health policy, and other fields;
       (B) the members are geographically representative of the 
     United States and maintain a balance between urban and rural 
     representatives;
       (C) the members includes a representative from the 
     commissioned corps of the Public Health Service;
       (D) the members represent the spectrum of professions in 
     the current and future healthcare workforce, including 
     physicians, nurses, and other health professionals and 
     personnel, and are skilled in the conduct and interpretation 
     of health workforce measurement, monitoring and analysis, 
     health services, economic, and other workforce related 
     research and technology assessment;
       (E) at least 25 percent of the members who are health care 
     providers are from rural areas; and
       (F) a majority of the members are individuals who are not 
     currently primarily involved in the provision or management 
     of health professions education and training programs.
       (3) Terms and vacancies.--
       (A) Terms.--The term of service of the members of the 
     Commission shall be for 3 years except that the Comptroller 
     General shall designate staggered terms for members initially 
     appointed under paragraph (1).
       (B) Vacancies.--Any member who is appointed to fill a 
     vacancy on the Commission that occurs before the expiration 
     of the term for which the member's predecessor was appointed 
     shall be appointed only for the remainder of that term.
       (4) Chairperson.--
       (A) Designation.--The Comptroller General shall designate a 
     member of the Commission, at the time of the appointment of 
     such member--
       (i) to serve as the Chairperson of the Commission; and
       (ii) to serve as the Vice Chairperson of the Commission.
       (B) Term.--A member shall serve as the Chairperson or Vice 
     Chairperson of the Commission under subparagraph (A) for the 
     term of such member.
       (C) Vacancy.--In the case of a vacancy in the 
     Chairpersonship or Vice Chairpersonship, the Comptroller 
     General shall designate another member to serve for the 
     remainder of the vacant member's term.
       (c) Duties.--The Commission shall--
       (1) review the health workforce policies implemented--
       (A) under titles XVIII and XIX of the Social Security Act 
     (42 U.S.C. 1395, 1396 et seq.);
       (B) under titles VII and VIII of the Public Health Service 
     Act (42 U.S.C. 292, 296 et seq.);
       (C) by the National Institutes of Health;
       (D) by the Department of Health and Human Services;
       (E) by the Department of Veterans Affairs; and
       (F) by other departments and agencies as appropriate;
       (2) analyze and make recommendations to improve the methods 
     used to measure and monitor the health workforce and the 
     relationship between the number and make up of such personnel 
     and the access of individuals to appropriate health care;
       (3) review the impact of health workforce policies and 
     other factors on the ability of the health care system to 
     provide optimal medical and health care services;
       (4) analyze and make recommendations pertaining to Federal 
     incentives (financial, regulatory, and otherwise) and Federal 
     programs that are in place to promote the education of an 
     appropriate number and mix of health professionals to provide 
     access to appropriate health care in the United States;
       (5) analyze and make recommendations about the appropriate 
     supply and distribution of physicians, nurses, and other 
     health professionals and personnel to achieve a health care 
     system that is safe, effective, patient centered, timely, 
     equitable, and efficient;
       (6) analyze the role and global implications of 
     internationally trained physicians, nurses, and other health 
     professionals and personnel in the United States health 
     workforce;
       (7) analyze and make recommendations about achieving 
     appropriate diversity in the United States health workforce;
       (8) conduct public meetings to discuss health workforce 
     policy issues and help formulate recommendations for Congress 
     and the Secretary of Health and Human Services;
       (9) in the course of meetings conducted under paragraph 
     (8), consider the results of staff research, presentations by 
     policy experts, and comments from interested parties;
       (10) make recommendations to Congress concerning health 
     workforce policy issues;
       (11) not later than April 15, 2006, and each April 15 
     thereafter, submit a report to Congress containing the 
     results of the reviews conducted under this subsection and 
     the recommendations developed under this subsection;
       (12) periodically, as determined appropriate by the 
     Commission, submit reports to Congress concerning specific 
     issues that the Commission determines are of high importance; 
     and
       (13) carry out any other activities determined appropriate 
     by the Secretary of Health and Human Services.
       (d) Ongoing Duties Concerning Reports and Reviews.--
       (1) Commenting on reports.--
       (A) Submission to commission.--The Secretary of Health and 
     Human Services shall transmit to the Commission a copy of 
     each report that is submitted by the Secretary to Congress if 
     such report is required by law and relates to health 
     workforce policy.
       (B) Review.--The Commission shall review a report 
     transmitted under subparagraph (A) and, not later than 6 
     months after the date on which the report is transmitted, 
     submit

[[Page 6777]]

     to the appropriate committees of Congress written comments 
     concerning such report. Such comments may include such 
     recommendations as the Commission determines appropriate.
       (2) Agenda and additional reviews.--
       (A) In general.--The Commission shall consult periodically 
     with the chairman and ranking members of the appropriate 
     committees of Congress concerning the agenda and progress of 
     the Commission.
       (B) Additional reviews.--The Commission may from time to 
     time conduct additional reviews and submit additional reports 
     to the appropriate committees of Congress on topics relating 
     to Federal health workforce-related programs and as may be 
     requested by the chairman and ranking members of such 
     committees.
       (3) Availability of reports.--The Commission shall transmit 
     to the Secretary of Health and Human Services a copy of each 
     report submitted by the Commission under this section and 
     shall make such reports available to the public.
       (e) Powers of the Commission.--
       (1) General powers.--Subject to such review as the 
     Comptroller General determines to be necessary to ensure the 
     efficient administration of the Commission, the Commission 
     may--
       (A) employ and fix the compensation of the Executive 
     Director and such other personnel as may be necessary to 
     carry out its duties;
       (B) seek such assistance and support as may be required in 
     the performance of its duties from appropriate Federal 
     departments *and agencies;
       (C) enter into contracts or make other arrangements as may 
     be necessary for the conduct of the work of the Commission;
       (D) make advance, progress, and other payments that relate 
     to the work of the Commission;
       (E) provide transportation and subsistence for personnel 
     who are serving without compensation; and
       (F) prescribe such rules and regulations at the Commission 
     determined necessary with respect to the internal 
     organization and operation of the Commission.
       (2) Information.--To carry out its duties under this 
     section, the Commission--
       (A) shall have unrestricted access to all deliberations, 
     records, and nonproprietary data maintained by the General 
     Accounting Office;
       (B) may secure directly from any department or agency of 
     the United States information necessary to enable the 
     Commission to carry out its duties under this section, on a 
     schedule that is agreed upon between the Chairperson and the 
     head of the department or agency involved;
       (C) shall utilize existing information (published and 
     unpublished) collected and assessed either by the staff of 
     the Commission or under other arrangements;
       (D) may conduct, or award grants or contracts for the 
     conduct of, original research and experimentation where 
     information available under subparagraphs (A) and (B) is 
     inadequate;
       (E) may adopt procedures to permit any interested party to 
     submit information to be used by the Commission in making 
     reports and recommendations under this section; and
       (F) may carry out other activities determined appropriate 
     by the Commission.
       (f) Administrative Provisions.--
       (1) Compensation.--While serving on the business of the 
     Commission a member of the Commission shall be entitled to 
     compensation at the per diem equivalent of the rate provided 
     for under level IV of the Executive Schedule under title 5, 
     United States Code.
       (2) Meetings.--The Commission shall meet at the call of the 
     Chairperson.
       (3) Executive director and staff.--The Comptroller General 
     shall appoint an individual to serve as the interim Executive 
     Director of the Commission until the members of the 
     Commission are able to select a permanent Executive Director 
     under subsection (e)(1)(A).
       (4) Ethical disclosure.--The Comptroller General shall 
     establish a system for public disclosure by members of the 
     Commission of financial and other potential conflicts of 
     interest relating to such members.
       (5) Audits.--The Commission shall be subject to periodic 
     audit by the Comptroller General.
       (g) Funding.--
       (1) Requests.--The Commission shall submit requests for 
     appropriations in the same manner as the Comptroller General 
     submits such requests. Amounts appropriated for the 
     Commission shall be separate from amounts appropriated for 
     the Comptroller General.
       (2) Authorization of appropriations.--There are authorized 
     to be appropriated to carry out this section, $6,000,000 for 
     fiscal year 2006, and such sums as may be necessary for each 
     subsequent fiscal year, of which--
       (A) 80 percent of such appropriated amount shall be made 
     available from the Federal Hospital Insurance Trust Fund 
     under section 1817 of the Social Security Act (42 U.S.C. 
     1395i); and
       (B) 20 percent of such appropriation shall be made 
     available for amounts appropriated to carry out title XIX of 
     such Act (42 U.S.C. 1396 et seq.).
       (h) Definition.--In this Act, the term ``appropriate 
     committees of Congress'' means the Committee on Finance of 
     the Senate and the Committee on Ways and Means of the House 
     of Representatives.
                                 ______
                                 
      By Mr. BINGAMAN (for himself, Mr. Smith, Mr. Baucus, Mr. 
        Grassley, Mr. Akaka, Mr. Schumer, and Mr. Pryor):
  S. 832. A bill to amend the Internal Revenue Code of 1986 to provide 
taxpayer protection and assistance, and for other purposes; to the 
Committee on Finance.
  Mr. BINGAMAN. Mr. President, I rise today to introduce the ``Taxpayer 
Protection and Assistance Act of 2005'' with Senators Smith, Baucus, 
Grassley, Akaka, Schumer and Pryor. This legislation combines various 
provisions intended to ensure that our nation's taxpayers are better 
able to prepare and file their tax returns each year in a fashion that 
is fair, reasonable and affordable. As long as we continue to require 
taxpayers to determine their own tax liability each year, we have a 
responsibility to ensure that we do not leave taxpayers vulnerable to 
abuses from those masquerading as tax professionals. This is bad for 
everyone including the majority of tax return preparers who provide 
professional and much needed services to taxpayers in their 
communities. I encourage my colleagues to work with us to ensure that 
the improvements that would be brought about by this bill are in place 
before the next filing season begins.
  As I previously stated, this legislation is composed of several 
provisions. The first section would create a $10 million matching grant 
program for lower income tax preparation clinics much like the program 
we have currently have in place for tax controversies. I have seen 
first hand the impact free tax preparation clinics can have on 
taxpayers and their communities, as we are fortunate to have one of the 
best state-wide programs in the nation in New Mexico. TaxHelp New 
Mexico, which was started only a couple of years ago, helped 17,000 New 
Mexicans prepare and file their returns last year, resulting in over 
$14 million in refunds--all without refund anticipation loans. This 
year they are on pace to pass their goal of helping 25,000 elderly and 
economically disadvantaged taxpayers with free tax preparation and 
electronic filing of their returns. This program, started by Fred 
Gordon and Robin Brule from TVI and Carol Radosevich and Jeff Sterba 
from PNM, has turned into one of the best delivery mechanisms for 
public assistance I have seen in the state. This program has been 
fortunate to receive additional funding from the Annie E. Casey 
Foundation and the McCune Foundation. In order to continue to grow, 
though, we need to do our part in Congress and give them matching 
funding so they can continue their outreach into new communities in 
need of assistance.
  The second set of provisions contained in this legislation would 
ensure that when taxpayers hire someone to help them with their tax 
returns they can be sure that the person is competent and professional. 
The first part of the bill makes sure that an enrolled agent, a tax 
professional licensed to practice before the IRS, shall have the 
exclusive right to describe him or herself as an ``enrolled agent,'' 
``EA,'' or ``E.A.'' In New Mexico, enrolled agents play an important 
role in helping taxpayers with problems with the IRS and with preparing 
their returns. They have earned the right to use their credentials, and 
we should prohibit those who have not taken the rigorous exams and do 
not have their experience to confuse the public into thinking they too 
have the same credentials. The second part of the bill requires the 
Treasury to determine what standards need to be met in order for a 
person to prepare tax returns commercially. Like all other tax 
professionals, this will require people who make a living preparing tax 
returns to pass a minimum competency exam and take brush up courses 
each year to keep abreast of tax law changes. The majority of tax 
return preparers already meet these standards, and it is clear that 
those who do not need to in order to prepare returns for a fee. The 
Treasury Department will also be required to operate a public awareness 
campaign so that taxpayers will know that they need to

[[Page 6778]]

check to be sure that someone preparing their tax returns for a fee is 
qualified.
  The third set of provisions would directly address the problems with 
refund anticipation loans (RALs), which is a problem throughout the 
country, but is particularly bad in New Mexico. First, this bill 
requires refund loan facilitators to register with the Treasury 
Department. Refund loan facilitators are those people who solicit, 
process, or otherwise facilitate the making of a refund anticipation 
loan in relation to a tax return being electronically filed. The 
legislation also requires these refund loan facilitators to properly 
disclose to taxpayers that they do not have to get a RAL in order to 
file their return electronically, as well as clearly disclose what all 
the costs involved with the loan. Finally, the refund loan facilitators 
must disclose to taxpayers when the loans would allow their refunds to 
be offset by the amount of the loan. Failure to follow these new rules 
will empower Treasury to impose penalties as appropriate. Like the 
credentials required for preparing returns, the Treasury Department 
would need to operate a public awareness campaign to educate the public 
on the real costs of RALs as compared to other forms of credit. This 
program will be funded, at least in part, by amounts collected from 
penalties imposed on refund loan facilitators.
  The last section of the bill is an issue that my colleague from 
Hawaii, Senator Akaka, has been actively working on for the last 
several years. This provision would authorize the Treasury Department 
to award grants to financial institutions or charitable groups that 
help low income taxpayers set up accounts at bank or credit union. 
Because many taxpayers do not have checking or savings accounts, their 
refund from IRS cannot be electronically wired to them. The alternative 
is to have the check mailed to the taxpayer or to have the refund 
immediately loaned to the taxpayer in the form of a RAL. Of course, 
getting people to set up a checking or savings account for purposes of 
receiving their tax refund will also have the benefit of getting many 
of these people to start saving for the first time.
  Before I conclude, I would specifically like to thank Anita Horn 
Rizek from the Finance Committee for her tireless dedication to 
improving our nation's tax system and ensuring that all taxpayers are 
treated fairly regardless of their income class. Without her efforts 
this legislation would not have been possible.
  I hope my colleagues will join with us to ensure that another tax 
year does not go by without making these modest changes. In order for 
our voluntary tax system to continue to function, taxpayers must have 
access to tax professionals with the highest ethical standards and 
greatest substantive knowledge possible. This bill will go a long way 
toward maintaining the integrity of the tax administration system.
  I ask unanimous consent that the text of the bill and an analysis of 
the bill be printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                 S. 832

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

     SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

       (a) Short Title.--This Act may be cited as the ``Taxpayer 
     Protection and Assistance Act of 2005''.
       (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. LOW-INCOME TAXPAYER CLINICS.

       (a) Grants for Return Preparation Clinics.--
       (1) In general.--Chapter 77 (relating to miscellaneous 
     provisions) is amended by inserting after section 7526 the 
     following new section:

     ``SEC. 7526A. RETURN PREPARATION CLINICS FOR LOW-INCOME 
                   TAXPAYERS.

       ``(a) In General.--The Secretary may, subject to the 
     availability of appropriated funds, make grants to provide 
     matching funds for the development, expansion, or 
     continuation of qualified return preparation clinics.
       ``(b) Definitions.--For purposes of this section--
       ``(1) Qualified return preparation clinic.--
       ``(A) In general.--The term `qualified return preparation 
     clinic' means a clinic which--
       ``(i) does not charge more than a nominal fee for its 
     services (except for reimbursement of actual costs incurred), 
     and
       ``(ii) operates programs which assist low-income taxpayers, 
     including individuals for whom English is a second language, 
     in preparing and filing their Federal income tax returns, 
     including schedules reporting sole proprietorship or farm 
     income.
       ``(B) Assistance to low-income taxpayers.--A clinic is 
     treated as assisting low-income taxpayers under subparagraph 
     (A)(ii) if at least 90 percent of the taxpayers assisted by 
     the clinic have incomes which do not exceed 250 percent of 
     the poverty level, as determined in accordance with criteria 
     established by the Director of the Office of Management and 
     Budget.
       ``(2) Clinic.--The term `clinic' includes--
       ``(A) a clinical program at an eligible educational 
     institution (as defined in section 529(e)(5)) which satisfies 
     the requirements of paragraph (1) through student assistance 
     of taxpayers in return preparation and filing, and
       ``(B) an organization described in section 501(c) and 
     exempt from tax under section 501(a) which satisfies the 
     requirements of paragraph (1).
       ``(c) Special Rules and Limitations.--
       ``(1) Aggregate limitation.--Unless otherwise provided by 
     specific appropriation, the Secretary shall not allocate more 
     than $10,000,000 per year (exclusive of costs of 
     administering the program) to grants under this section.
       ``(2) Other applicable rules.--Rules similar to the rules 
     under paragraphs (2) through (7) of section 7526(c) shall 
     apply with respect to the awarding of grants to qualified 
     return preparation clinics.''.
       (2) Clerical amendment.--The table of sections for chapter 
     77 is amended by inserting after the item relating to section 
     7526 the following new item:

``Sec. 7526A Return preparation clinics for low-income taxpayers.''.

       (b) Grants for Taxpayer Representation and Assistance 
     Clinics.--
       (1) Increase in authorized grants.--Section 7526(c)(1) 
     (relating to aggregate limitation) is amended by striking 
     ``$6,000,000'' and inserting ``$10,000,000''.
       (2) Use of grants for overhead expenses prohibited.--
       (A) In general.--Section 7526(c) (relating to special rules 
     and limitations) is amended by adding at the end the 
     following new paragraph:
       ``(6) Use of grants for overhead expenses prohibited.--No 
     grant made under this section may be used for the overhead 
     expenses of any clinic or of any institution sponsoring such 
     clinic.''.
       (B) Conforming amendments.--Section 7526(c)(5) is amended--
       (i) by inserting ``qualified'' before ``low-income'', and
       (ii) by striking the last sentence.
       (3) Promotion of clinics.--Section 7526(c), as amended by 
     paragraph (2), is amended by adding at the end the following 
     new paragraph:
       ``(7) Promotion of clinics.--The Secretary is authorized to 
     promote the benefits of and encourage the use of low-income 
     taxpayer clinics through the use of mass communications, 
     referrals, and other means.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to grants made after the date of the enactment of 
     this Act.

     SEC. 3. CLARIFICATION OF ENROLLED AGENT CREDENTIALS.

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

     ``SEC. 7529. ENROLLED AGENTS.

       ``(a) In General.--The Secretary may prescribe such 
     regulations as may be necessary to regulate the conduct of 
     enrolled agents in regards to their practice before the 
     Internal Revenue Service.
       ``(b) Use of Credentials.--Any enrolled agents properly 
     licensed to practice as required under rules promulgated 
     under subsection (a) shall be allowed to use the credentials 
     or designation as `enrolled agent', `EA', or `E.A.'.''.
       (b) Clerical Amendment.--The table of sections for chapter 
     77 is amended by adding at the end the following new item:

``Sec. 7529 Enrolled agents.''.

       (c) Prior Regulations.--The authorization to prescribe 
     regulations under the amendments made by this section may not 
     be construed to have any effect on part 10 of title 31, Code 
     of Federal Regulations, or any other related Federal rule or 
     regulation issued before the date of the enactment of this 
     Act.
       (d) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 4. REGULATION OF INCOME TAX RETURN PREPARERS.

       (a) Authorization.--Section 330(a)(1) of title 31, United 
     States Code, is amended by

[[Page 6779]]

     inserting ``(including compensated preparers of tax returns, 
     documents, and other submissions)'' after 
     ``representatives''.
       (b) Requirement.--
       (1) In general.--Not later than 1 year after the date of 
     the enactment of this Act, the Secretary of the Treasury 
     shall prescribe regulations under section 330 of title 31, 
     United States Code--
       (A) to regulate those compensated preparers not otherwise 
     regulated under regulations promulgated under such section on 
     the date of the enactment of this Act, and
       (B) to carry out the provisions of, and amendments made by, 
     this section.
       (2) Examination.--In promulgating the regulations under 
     paragraph (1), the Secretary shall develop (or approve) and 
     administer an eligibility examination designed to test--
       (A) the technical knowledge and competency of each preparer 
     described in paragraph (1)(A)--
       (i) to prepare Federal tax returns, including individual 
     and business income tax returns, and
       (ii) to properly claim the earned income tax credit under 
     section 32 of the Internal Revenue Code of 1986 with respect 
     to such individual returns, and
       (B) the knowledge of each such preparer regarding such 
     ethical standards for the preparation of such returns as 
     determined appropriate by the Secretary.
       (3) Continuing eligibility.--
       (A) In general.--The regulations under paragraph (1) shall 
     require a renewal of eligibility every 3 years and shall set 
     forth the manner in which a preparer described in paragraph 
     (1)(A) must renew such eligibility.
       (B) Continuing education requirements.--As part of the 
     renewal of eligibility, such regulations shall require that 
     each such preparer show evidence of completion of such 
     continuing education requirements as specified by the 
     Secretary.
       (C) Nonmonetary sanctions.--The regulations under paragraph 
     (1) shall provide for the suspension or termination of such 
     eligibility in the event of any failure to comply with the 
     requirements for such eligibility.
       (c) Office of Professional Responsibility.--Section 330 of 
     title 31, United States Code, is amended by adding at the end 
     the following new subsection:
       ``(e) Office of Professional Responsibility.--
       ``(1) In general.--There shall be in the Internal Revenue 
     Service an Office of Professional Responsibility the 
     functions of which shall be as prescribed by the Secretary of 
     the Treasury, including the carrying out of the purposes of 
     this section.
       ``(2) Director.--
       ``(A) In general.--The Office of Professional 
     Responsibility shall be under the supervision and direction 
     of an official known as the `Director, Office of Professional 
     Responsibility'. The Director, Office of Professional 
     Responsibility, shall report directly to the Commissioner of 
     Internal Revenue and shall be entitled to compensation at the 
     same rate as the highest rate of basic pay established for 
     the Senior Executive Service under section 5382 of title 5, 
     or, if the Secretary of the Treasury so determines, at a rate 
     fixed under section 9503 of such title.
       ``(B) Appointment.--The Director, Office of Professional 
     Responsibility, shall be appointed by the Secretary of the 
     Treasury without regard to the provisions of title 5 relating 
     to appointments in the competitive service or the Senior 
     Executive Service.
       ``(3) Hearing.--Any hearing on an action initiated by the 
     Director, Office of Professional Responsibility to impose a 
     sanction under regulations promulgated under this section 
     shall be conducted in accordance with sections 556 and 557 of 
     title 5 by 1 or more administrative law judges appointed by 
     the Secretary of the Treasury under section 3105 of title 5.
       ``(4) Information on sanctions to be available to the 
     public.--
       ``(A) Sanctions initiated by action.--When an action is 
     initiated by the Director, Office of Professional 
     Responsibility, to impose a sanction under regulations 
     promulgated under this section, the pleadings, and the record 
     of the proceeding and hearing shall be open to the public 
     (subject to restrictions imposed under subparagraph (C)).
       ``(B) Sanction not initiated by action.--When a sanction 
     under regulations promulgated under this section (other than 
     a private reprimand) is imposed without initiation of an 
     action, the Director, Office of Professional Responsibility, 
     shall make available to the public information identifying 
     the representative, employer, firm or other entity 
     sanctioned, as well as information about the conduct which 
     gave rise to the sanction (subject to restrictions imposed 
     under subparagraph (C)).
       ``(C) Restrictions on release of information.--Information 
     about clients of the representative, employer, firm or other 
     entity and medical information with respect to the 
     representative shall not be released to the public or 
     discussed in an open hearing, except to the extent necessary 
     to understand the nature, scope, and impact of the conduct 
     giving rise to the sanction or proposed sanction. 
     Disagreements regarding the application of this subparagraph 
     shall be resolved by the administrative law judge or, when a 
     sanction is imposed without initiation of an action, by the 
     Director, Office of Professional Responsibility.
       ``(5) Fees.--Any fees imposed under regulations promulgated 
     under this section shall be available without fiscal year 
     limitation to the Office of Professional Responsibility for 
     the purpose of reimbursement of the costs of administering 
     and enforcing the requirements of such regulations.''.
       (d) Penalties.--
       (1) Increase in certain penalties.--Subsections (b) and (c) 
     of section 6695 (relating to other assessable penalties with 
     respect to the preparation of income tax returns for other 
     persons) are each amended by striking ``$50'' and inserting 
     ``$500''.
       (2) Use of penalties.--Unless specifically appropriated 
     otherwise, there is authorized to be appropriated and is 
     appropriated to the Office of Professional Responsibility for 
     each fiscal year for the administration of the public 
     awareness campaign described in subsection (f) an amount 
     equal to the penalties collected during the preceding fiscal 
     year under sections 6694 and 6695 of the Internal Revenue 
     Code of 1986 and under the regulations promulgated under 
     section 330 of title 31, United States Code (by reason of 
     subsection (b)(1)).
       (e) Coordination With Section 6060(A).--The Secretary of 
     the Treasury shall coordinate the requirements under the 
     regulations promulgated under section 330 of title 31, United 
     States Code, with the return requirements of section 6060 of 
     the Internal Revenue Code of 1986.
       (f) Public Awareness Campaign.--The Secretary of the 
     Treasury shall conduct a public information and consumer 
     education campaign, utilizing paid advertising--
       (1) to encourage taxpayers to use for Federal tax matters 
     only professionals who establish their competency under the 
     regulations promulgated under section 330 of title 31, United 
     States Code, and
       (2) to inform the public of the requirements that any 
     compensated preparer of tax returns, documents, and 
     submissions subject to the requirements under the regulations 
     promulgated under such section must sign the return, 
     document, or submission prepared for a fee and display notice 
     of such preparer's compliance under such regulations.
       (g) Additional Funds Available for Compliance Activities.--
     The Secretary of the Treasury may use any specifically 
     appropriated funds for earned income tax credit compliance to 
     improve and expand enforcement of the regulations promulgated 
     under section 330 of title 31, United States Code.
       (h) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 5. CONTRACT AUTHORITY FOR EXAMINATIONS OF PREPARERS.

       The Secretary of the Treasury is authorized to contract for 
     the development or administration, or both, of any 
     examinations under the regulations promulgated under section 
     330 of title 31, United States Code.

     SEC. 6. REGULATION OF REFUND ANTICIPATION LOAN FACILITATORS.

       (a) Regulation of Refund Anticipation Loan Facilitators.--
       (1) In general.--Chapter 77 (relating to miscellaneous 
     provisions), as amended by this Act, is amended by inserting 
     at the end the following new section:

     ``SEC. 7530. REFUND ANTICIPATION LOAN FACILITATORS.

       ``(a) Registration.--Each refund loan facilitator shall 
     register with the Secretary on an annual basis. As a part of 
     such registration, each refund loan facilitator shall provide 
     the Secretary with the taxpayer identification number of such 
     facilitator.
       ``(b) Disclosure.--Each refund loan facilitator shall 
     disclose to a taxpayer both orally and on a separate written 
     form at the time such taxpayer applies for a refund 
     anticipation loan the following information:
       ``(1) Nature of the transaction.--The refund loan 
     facilitator shall disclose--
       ``(A) that the taxpayer is applying for a loan that is 
     based upon the taxpayer's anticipated income tax refund,
       ``(B) the expected time within which the loan will be paid 
     to the taxpayer if such loan is approved,
       ``(C) the time frame in which tax refunds are typically 
     paid based upon the different filing options available to the 
     taxpayer,
       ``(D) that there is no guarantee that a refund will be paid 
     in full or received within a specified time period and that 
     the taxpayer is responsible for the repayment of the loan 
     even if the refund is not paid in full or has been delayed,
       ``(E) if the refund loan facilitator has an agreement with 
     another refund loan facilitator (or any lender working in 
     conjunction with another refund loan facilitator) to offset 
     outstanding liabilities for previous refund anticipation 
     loans provided by such other refund loan facilitator, that 
     any refund paid to the taxpayer may be so offset and the 
     implication of any such offset,
       ``(F) that the taxpayer may file an electronic return 
     without applying for a refund anticipation loan and the fee 
     for filing such an electronic return, and
       ``(G) that the loan may have substantial fees and interest 
     charges that may exceed those of other sources of credit and 
     the taxpayer should carefully consider--

[[Page 6780]]

       ``(i) whether such a loan is appropriate for the taxpayer, 
     and
       ``(ii) other sources of credit.
       ``(2) Fees and interest.--The refund loan facilitator shall 
     disclose all refund anticipation loan fees with respect to 
     the refund anticipation loan. Such disclosure shall include--
       ``(A) a copy of the fee schedule of the refund loan 
     facilitator,
       ``(B) the typical fees and interest rates (using annual 
     percentage rates as defined by section 107 of the Truth in 
     Lending Act (15 U.S.C. 1606)) for several typical amounts of 
     such loans,
       ``(C) typical fees and interest charges if a refund is not 
     paid or delayed, and
       ``(D) the amount of a fee (if any) that will be charged if 
     the loan is not approved.
       ``(3) Other information.--The refund loan facilitator shall 
     disclose any other information required to be disclosed by 
     the Secretary.
       ``(c) Fines and Sanctions.--
       ``(1) In general.--The Secretary may impose a monetary 
     penalty on any refund loan facilitator who--
       ``(A) fails to register under subsection (a), or
       ``(B) fails to disclose any information required under 
     subsection (b).
       ``(2) Maximum monetary penalty.--Any monetary penalty 
     imposed under paragraph (1) shall not exceed--
       ``(A) in the case of a failure to register, the gross 
     income derived from all refund anticipation loans made during 
     the period the refund loan facilitator was not registered, 
     and
       ``(B) in the case of a failure to disclose information, the 
     gross income derived from all refund anticipation loans with 
     respect to which such failure applied.
       ``(3) Reasonable cause exceptions.--No penalty may be 
     imposed under this subsection with respect to any failure if 
     it is shown that such failure is due to reasonable cause.
       ``(d) Definitions.--For purposes of this section--
       ``(1) Refund loan facilitator.--
       ``(A) In general.--The term `refund loan facilitator' means 
     any electronic return originator who--
       ``(i) solicits for, processes, receives, or accepts 
     delivery of an application for a refund anticipation loan, or
       ``(ii) facilitates the making of a refund anticipation loan 
     in any other manner.
       ``(B) Electronic return originator.--For purposes of 
     subparagraph (A), the term `electronic return originator' 
     means a person who originates the electronic submission of 
     income tax returns for another person.
       ``(2) Refund anticipation loan.--The term `refund 
     anticipation loan' means any loan of money or any other thing 
     of value to a taxpayer in connection with the taxpayer's 
     anticipated receipt of a Federal tax refund. Such term 
     includes a loan secured by the tax refund or an arrangement 
     to repay a loan from the tax refund.
       ``(3) Refund anticipation loan fees.--The term `refund 
     anticipation loan fees' means the fees, charges, interest, 
     and other consideration charged or imposed by the lender or 
     facilitator for the making of a refund anticipation loan.
       ``(e) Regulations.--The Secretary may prescribe such 
     regulation as necessary to implement the requirements of this 
     section.''.
       (2) Clerical amendment.--The table of sections for chapter 
     77, as amended by this Act, is amended by adding at the end 
     the following new item:

``Sec. 7530 Refund anticipation loan facilitators.''.

       (b) Disclosure of Penalty.--Subsection (k) of section 6103 
     is amended by adding at the end the following new paragraph:
       ``(10) Disclosure of penalties on refund anticipation loan 
     facilitators.--The Secretary may disclose the name of any 
     person with respect to whom a penalty has been imposed under 
     section 7530 and the amount of any such penalty.''.
       (c) Use of Penalties.--Unless specifically appropriated 
     otherwise, there is authorized to be appropriated and is 
     appropriated to the Internal Revenue Service for each fiscal 
     year for the administration of the public awareness campaign 
     described in subsection (d) an amount equal to the penalties 
     collected during the preceding fiscal year under section 7530 
     of the Internal Revenue Code of 1986.
       (d) Public Awareness Campaign.--The Secretary of the 
     Treasury shall conduct a public information and consumer 
     education campaign, utilizing paid advertising, to educate 
     the public on making sound financial decisions with respect 
     to refund anticipation loans (as defined under section 7530 
     of the Internal Revenue Code of 1986), including the need to 
     compare--
       (1) the rates and fees of such loans with the rates and 
     fees of conventional loans; and
       (2) the amount of money received under the loan after 
     taking into consideration such costs and fees with the total 
     amount of the refund.
       (e) Effective Date.--The amendments made by this section 
     shall take effect on the date that is 1 year after the date 
     of the enactment of this Act.

     SEC. 7. TAXPAYER ACCESS TO FINANCIAL INSTITUTIONS.

       (a) Establishment of Program.--The Secretary is authorized 
     to award demonstration project grants (including multi-year 
     grants) to eligible entities which partner with volunteer and 
     low-income preparation organizations to provide tax 
     preparation services and assistance in connection with 
     establishing an account in a federally insured depository 
     institution for individuals that currently do not have such 
     an account.
       (b) Eligible Entities.--
       (1) In general.--An entity is eligible to receive a grant 
     under this section if such an entity is--
       (A) an organization described in section 501(c)(3) of the 
     Internal Revenue Code of 1986 and exempt from tax under 
     section 501(a) of such Code,
       (B) a federally insured depository institution,
       (C) an agency of a State or local government,
       (D) a community development financial institution,
       (E) an Indian tribal organization,
       (F) an Alaska Native Corporation,
       (G) a Native Hawaiian organization,
       (H) a labor organization, or
       (I) a partnership comprised of 1 or more of the entities 
     described in the preceding subparagraphs.
       (2) Definitions.--For purposes of this section--
       (A) Federally insured depository institution.--The term 
     ``federally insured depository institution'' means any 
     insured depository institution (as defined in section 3 of 
     the Federal Deposit Insurance Act (12 U.S.C. 1813)) and any 
     insured credit union (as defined in section 101 of the 
     Federal Credit Union Act (12 U.S.C. 1752)).
       (B) Community development financial institution.--The term 
     ``community development financial institution'' means any 
     organization that has been certified as such pursuant to 
     section 1805.201 of title 12, Code of Federal Regulations.
       (C) Alaska native corporation.--The term ``Alaska Native 
     Corporation'' has the same meaning as the term ``Native 
     Corporation'' under section 3(m) of the Alaska Native Claims 
     Settlement Act (43 U.S.C. 1602(m)).
       (D) Native hawaiian organization.--The term ``Native 
     Hawaiian organization'' means any organization that--
       (i) serves and represents the interests of Native 
     Hawaiians, and
       (ii) has as a primary and stated purpose the provision of 
     services to Native Hawaiians.
       (E) Labor organization.--The term ``labor organization'' 
     means an organization--
       (i) in which employees participate,
       (ii) which exists for the purpose, in whole or in part, of 
     dealing with employers concerning grievances, labor disputes, 
     wages, rates of pay, hours of employment, or conditions of 
     work, and
       (iii) which is described in section 501(c)(5).
       (c) Application.--An eligible entity desiring a grant under 
     this section shall submit an application to the Secretary in 
     such form and containing such information as the Secretary 
     may require.
       (d) Limitation on Administrative Costs.--A recipient of a 
     grant under this section may not use more than 6 percent of 
     the total amount of such grant in any fiscal year for the 
     administrative costs of carrying out the programs funded by 
     such grant in such fiscal year.
       (e) Evaluation and Report.--For each fiscal year in which a 
     grant is awarded under this section, the Secretary shall 
     submit a report to Congress containing a description of the 
     activities funded, amounts distributed, and measurable 
     results, as appropriate and available.
       (f) Authorization of Appropriations.--There is authorized 
     to be appropriated to the Secretary, for the grant program 
     described in this section, $10,000,000, or such additional 
     amounts as deemed necessary, to remain available until 
     expended.
       (g) Regulations.--The Secretary is authorized to promulgate 
     regulations to implement and administer the grant program 
     under this section.
       (h) Study on Delivery of Tax Refunds.--
       (1) In general.--The Secretary of the Treasury, in 
     consultation with the National Taxpayer Advocate, shall 
     conduct a study on the payment of tax refunds through debit 
     cards or other electronic means to assist individuals that do 
     not have access to financial accounts or institutions.
       (2) Report.--Not later than 1 year after the date of the 
     enactment of this Act, the Secretary of the Treasury shall 
     submit a report to Congress containing the result of the 
     study conducted under subsection (a).

     SEC. 8. EXPANDED USE OF TAX COURT PRACTICE FEES FOR PRO SE 
                   TAXPAYERS.

       (a) In General.--Section 7475(b) (relating to use of fees) 
     is amended by inserting before the period at the end ``and to 
     provide services to pro se taxpayers''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.
                                  ____


           Analysis of Taxpayer Protection and Assistance Act


                    (1) low-income taxpayer clinics

       Present Law. The Internal Revenue Code (the ``Code'') 
     provides that the Secretary is

[[Page 6781]]

     authorized to provide up to $6 million per year in matching 
     grants to certain low-income taxpayer clinics. Eligible 
     clinics are those that charge no more than a nominal fee to 
     either represent low-income taxpayers in controversies with 
     the IRS or provide tax information to individuals for whom 
     English is a second language (``controversy clinics''). No 
     clinic can receive more than $100,000 per year.
       A ``clinic'' includes (1) a clinical program at an 
     accredited law, business, or accounting school, in which 
     students represent low-income taxpayers, or (2) an 
     organization exempt from tax under Code section 501(c) which 
     either represents low-income taxpayers or provides referral 
     to qualified representatives.
       Explanation of Provision. The provision authorizes $10 
     million in matching grants for low-income taxpayer return 
     preparation clinics (``preparation clinics''). These clinics 
     may provide tax return preparation and filing services to 
     low-income taxpayers, including those for whom English is a 
     second language. The authorization of $6 million for low-
     income controversy clinics under present law is also 
     increased to $10 million.
       The provision expands the scope of clinics eligible to 
     receive preparation clinic grants to encompass clinics at all 
     educational institutions. The provision prohibits the use of 
     grants for overhead expenses at both controversy clinics and 
     preparation clinics. The provision also authorizes the IRS to 
     use mass communications, referrals, and other means to 
     promote the benefits and encourage the use of low-income 
     controversy and preparation clinics.
       Effective Date. The provision is effective for grants made 
     after the date of enactment.


                          (2) enrolled agents

       Present Law. The Secretary is authorized to regulate the 
     practice of representatives of persons before the Department 
     of the Treasury. Circular No. 230, promulgated by the 
     Secretary, provides rules relating to practice before the 
     Department of the Treasury by attorneys, certified public 
     accountants, enrolled agents, enrolled actuaries, and others.
       Explanation of Provision. The provision adds a new section 
     to the Code permitting the Secretary to prescribe regulations 
     to regulate the conduct of enrolled agents in regard to their 
     practice before the IRS and to permit enrolled agents meeting 
     the Secretary's qualifications to use the credentials or 
     designation ``enrolled agent'', ``EA'', or ``E.A.''.
       Effective Date. The provision is effective on the date of 
     enactment.


    (3) regulation of practice before the department of the treasury

       Present Law. The Secretary of the Treasury is authorized to 
     regulate the practice of representatives of persons before 
     the Department of the Treasury. The Secretary is also 
     authorized to suspend or disbar from practice before the 
     Department a representative who is incompetent, who is 
     disreputable, who violates the rules regulating practice 
     before the Department, or who (with intent to defraud) 
     willfully and knowingly misleads or threatens the person 
     being represented (or a person who may be represented). The 
     rules promulgated by the Secretary pursuant to this provision 
     are contained in Circular 230. Although permitted by statute, 
     the preparation and filing of tax returns and other 
     submissions (absent further involvement) has not been 
     considered within the scope of these Circular 230 provisions.
       Reasons for Change. In her 2003 annual report to the 
     Congress, the National Taxpayer Advocate noted that over 55 
     percent of the 130 million U.S. individual taxpayers paid a 
     return preparer to prepare their 2001 Federal income tax 
     returns and that of the 1.2 million known tax return 
     preparers, one-quarter to one-half are not regulated by any 
     licensing entity or subject to minimum competency 
     requirements. Fifty-seven percent of the earned income credit 
     overclaims were attributable to returns prepared by paid 
     preparers.
       Tax practitioners play an important role in the tax system. 
     While certain individuals authorized to practice before the 
     IRS are already subject to oversight, many are not. For those 
     taxpayers who use a paid tax practitioner, compliance with 
     the tax laws hinges on the practitioners competence and 
     ethical standards. The IRS's lack of oversight over such 
     practitioners therefore contributes to noncompliance. 
     Further, improving the accuracy of tax returns at the front-
     end of the process, should reduce government burden and 
     intrusion on taxpayers through enforcement.
       Requiring regulation of individuals preparing Federal 
     income tax returns and other documents for submission to the 
     IRS will improve the fairness and administration of the tax 
     system. Testing, education, ethical training, and effective 
     oversight of enrolled preparers are critical elements to 
     improving tax compliance.
       Description of Proposal. The proposal expands the 
     Secretary's authority to regulate representatives practicing 
     before the Treasury to include individuals preparing for 
     compensation Federal income tax returns and other submissions 
     to the IRS (``enrolled preparers''). The types of 
     practitioners authorized to practice before the IRS that are 
     subject to oversight under regulations in effect on the date 
     of enactment of the proposal are excluded from the 
     regulations establishing eligibility requirements for 
     compensated preparers (i.e., Enrolled Agents, Certified 
     Public Accountants, and attorneys).
       The Secretary of the Treasury is required to issue 
     regulations no later than one year after the date of 
     enactment establishing eligibility requirements for enrolled 
     preparers to practice before the Treasury. Such regulations 
     will require the initial registration of enrolled preparers, 
     as well as a process for regularly renewing the initial 
     registration. Enrolled preparers renewing their registration 
     shall be required to establish completion of continuing 
     education requirements in a manner set forth by the Treasury 
     in regulations. The Secretary is expected to minimize the 
     burden and cost on those subject to the registration 
     requirement to the extent feasible. Thus, the Secretary is 
     authorized to define the scope of the registration 
     requirement in a manner that accomplishes this goal.
       The proposal requires the Secretary to develop and 
     administer an examination to establish the competency of 
     enrolled preparers. The examination for the enrolled 
     preparers should test the applicant's technical knowledge to 
     prepare Federal tax returns and knowledge of ethical 
     standards. Moreover, the examination shall be designed to 
     include testing on technical issues with high rates of 
     erroneous reporting, such as claims for the earned income 
     credit. The Secretary is authorized to contract for both the 
     development and administration of any examination. The 
     contract authority includes allowing the Secretary to 
     establish the parameters that the examination must meet and 
     authorize the use of an examination that is not, however, 
     developed or administered by the IRS. Further, efficiencies 
     will be gained by coordinating the examination requirement 
     with the enrolled agent exam (the Special Enrollment 
     Examination (SEE)).
       To enhance the regulation of practice before Treasury, the 
     proposal establishes the Office of Professional 
     Responsibility within the IRS under the supervision and 
     direction of the Director, an official reporting directly to 
     the Commissioner, IRS. The Director, Office of Professional 
     Responsibility will be entitled to compensation at the same 
     rate as the highest rate of basic pay established for the 
     Senior Executive Service, or, if higher, at a rate fixed 
     under the critical pay authority established under section 
     9503 of title 5. The proposal also authorizes the Secretary 
     to appoint administrative law judges to conduct hearing of 
     sanctions imposed on representatives practicing before the 
     Treasury and allows transparent proceedings involving 
     practitioners to provide accountability for both the 
     practitioners and the discipline authority (i.e., the IRS).
       The Secretary may impose fees for the registration and 
     renewal of enrolled preparers. The proposal provides that the 
     fees paid for registration and renewal shall be available to 
     the Office of Professional Responsibility for the purpose of 
     reimbursing the costs of administering and enforcing rules 
     promulgated by the Secretary regulating practice before the 
     Treasury.
       The proposal also provides that the Secretary shall conduct 
     a public awareness campaign to encourage taxpayers to use 
     only those professionals who establish their competency under 
     the regulations promulgated under section 330 of title 31. 
     The public awareness campaign shall be conducted in a manner 
     to inform the public of the registration requirements imposed 
     on enrolled preparers and the general requirement that 
     preparers must sign the return and provide their registration 
     number on the return.
       The proposal increases the penalties on tax return 
     preparers who fail to sign a return or fail to provide an 
     identifying number on a return from $50 to $500 per return. 
     In addition, amounts collected from the imposition of 
     penalties under section 6694 and 6695 or under the 
     regulations promulgated under section 330 of title 31 shall 
     be directed to the Office of Professional Responsibility for 
     the administration of the public awareness campaign. The 
     proposal also permits the Secretary to use any funds 
     specifically appropriated for earned income credit compliance 
     to improve compliance with the rules regulating practice 
     before the Treasury.
       Effective date. The provision is effective on the date of 
     enactment.


        (4) Regulation of Refund Anticipation Loan Facilitators

       Present Law. The Secretary of the Treasury is authorized to 
     regulate the practice of representatives of persons before 
     the Department of the Treasury. The rules promulgated by the 
     Secretary pursuant to this provision are contained in 
     Circular 230. In general, the preparation and filing of tax 
     returns (absent further involvement) has not been considered 
     within the scope of these Circular 230 provisions.
       The tax code also imposes penalties on persons who fail to 
     follow various tax code requirements in the process of 
     preparing and filing tax returns on behalf of taxpayers. 
     Present law does not contain any provision regulating the 
     conduct of persons who provide refund anticipation loans to 
     individual taxpayers in connection with the filing of tax 
     returns.
       Reasons for Change. There is concern with the use of tax 
     refunds and the IRS's direct

[[Page 6782]]

     deposit indicator acknowledgement as a means for selling 
     refund anticipation loans to taxpayers, particularly low-
     income taxpayers. Requiring regulation of refund anticipation 
     loan facilitators will increase the ability of the IRS to 
     hold such facilitators accountable. Increasing the 
     information that must be disclosed, both orally and in 
     writing, to the taxpayer in connection with a refund 
     anticipation loan will heighten taxpayer awareness of the 
     true costs and consequences of a refund anticipation loan.
       Description of Proposal. The proposal requires the annual 
     registration of refund loan facilitators with the Secretary 
     of the Department of the Treasury. A refund loan facilitator 
     is any person who originates the electronic submission of 
     income tax returns for another person and, in connection with 
     the electronic submission, solicits, processes, or otherwise 
     facilitates the making of a refund anticipation loan to the 
     individual taxpayer on whose behalf the tax return is 
     submitted. It is intended that the Secretary, in promulgating 
     regulations under this proposal, will require refund loan 
     facilitators to submit an annual application that includes 
     the name, address, and TIN of the applicant and a schedule of 
     the applicant's fees for such year.
       The proposal requires refund loan facilitators to disclose 
     to taxpayers, both orally and in writing, that they may file 
     an electronic tax return without applying for a refund 
     anticipation loan and the cost of filing such an electronic 
     return compared to the cost of the refund anticipation loan. 
     In addition, the proposal requires refund loan facilitators 
     to disclose to taxpayers all fees and interest charges 
     associated with a refund anticipation loan and provide a 
     comparison with fees and interest charges associated with 
     other types of consumer credit, as well as fees and interest 
     charges for similar refund anticipation loans. Refund loan 
     facilitators also must disclose to taxpayers the expected 
     time within which tax refunds are typically paid based on 
     different filing options, the risk that the full amount of 
     the refund may not be paid or received within the expected 
     time, and additional costs the taxpayer may incur in 
     connection with the refund anticipation loan if the tax 
     refund is delayed or not paid.
       In addition to the above disclosure requirements, refund 
     loan facilitators must disclose to taxpayers whether the 
     refund anticipation loan agreement includes a debt collection 
     offset arrangement. Debt collection offsets are arrangements 
     between refund loan facilitators and a taxpayer's creditor to 
     offset the taxpayer's expected refund against an outstanding 
     liability owed to the creditor. There is concern with the 
     potential abuse of individual taxpayers through the use of 
     such arrangements by refund loan facilitators. To discourage 
     their use, refund loan facilitators must fully disclose to 
     taxpayers any arrangements to offset a taxpayer's expected 
     refund against an outstanding liability. The Secretary is 
     authorized to require refund loan facilitators to disclose 
     any other information deemed necessary. The provision does 
     not preempt state laws or political subdivision thereof.
       The proposal permits the Secretary to impose monetary 
     penalties on refund loan facilitators who fail to meet the 
     registration or disclosure requirements, unless such failure 
     was due to reasonable cause. The penalty for failure to 
     register is not to exceed the gross income derived from all 
     refund anticipation loans during the period the refund loan 
     facilitator was not registered. The penalty for failure to 
     disclose the information required by the proposal is not to 
     exceed the gross income derived from all refund anticipation 
     loans with respect to which the refund loan facilitator 
     failed to provide the required disclosure information. The 
     proposal also permits the Secretary to disclose the name of 
     or penalty imposed upon any refund loan facilitator who fails 
     to meet the registration or disclosure requirements.
       The proposal provides that the Secretary shall conduct a 
     public awareness campaign to educate the public on the costs 
     associated with refund anticipation loans, including the 
     costs as compared to other forms of credit. The public 
     awareness campaign shall be conducted in a manner that 
     educates the public on making sound financial decisions with 
     respect to refund anticipation loans. Amounts collected from 
     the imposition of penalties on refund loan facilitators shall 
     be directed to the IRS for the administration of the public 
     awareness campaign.
       Effective date. The proposal is effective on the date of 
     enactment.


             (5) Taxpayer Access to Financial Institutions

       Present Law. A large number of individual taxpayers do not 
     have bank accounts. Because of this, these taxpayers are 
     unable to participate fully in electronic filing, because IRS 
     cannot electronically transmit to them their tax refunds.
       Reasons for Change. Effectiveness of tax incentives and 
     assistance programs are diminished when individuals do not 
     have an account at a financial institution. For example, the 
     benefits received through the Earned Income Tax Credit 
     incentive diminishes when taxpayers redirect their tax refund 
     in exchange for a refund anticipation loan. In contrast, if 
     such taxpayers had an account at an insured financial 
     institution, such tax refund could be directly deposited into 
     the taxpayer's account without a reduction for fees paid to a 
     refund anticipation loan facilitator.
       Between 25 and 56 million adults are do not have an account 
     with an insured financial institution. These individuals rely 
     on alternative financial service providers to cash checks, 
     pay bills, send remittances, and obtain credit. Many of these 
     individuals are low- and moderate-income families. Promoting 
     the establishment of accounts with an insured financial 
     institution will allow the taxpayer to keep more of his or 
     her tax refund and encourage savings.
       Description of Proposal. The proposal authorizes the 
     Secretary of the Department of the Treasury to award 
     demonstration project grants (totaling up to $10 million) to 
     eligible entities to provide tax preparation assistance in 
     connection with establishing an account in a federally 
     insured depository institution for individuals that do not 
     have such an account. Entities eligible to receive grants 
     are: tax-exempt organizations described in section 501(c)(3), 
     federally insured depository institutions, State or local 
     governmental agencies, community development financial 
     institutions, Indian tribal organizations, Alaska native 
     corporations, native Hawaiian organizations, and labor 
     organizations.
       The provision requires the Secretary, in consultation with 
     the National Taxpayer Advocate, to study the delivery of tax 
     refunds through debit cards or other electronic means, in 
     addition to those methods presently available. The purpose of 
     the study is to assist those individuals who do not have 
     access to financial accounts or institutions to obtain access 
     to their tax refunds. The Secretary shall submit a report to 
     Congress with the results of the study not later than one 
     year after the date of enactment.
       Effective Date. The proposal is effective on the date of 
     enactment.


                      (6) Use of Practitioner Fees

       Present Law. The Tax Court is authorized to impose on 
     practitioners admitted to practice before the Tax Court a fee 
     of up to $30 per year. These fees are to be used to employ 
     independent counsel to pursue disciplinary matters.
       Explanation of Provision. The provision provides that Tax 
     Court fees imposed on practitioners also are available to 
     provide services to pro se taxpayers who may not be familiar 
     with Tax Court procedures and applicable legal requirements. 
     Fees may be used for education programs for pro se taxpayers.
       Effective Date. The provision is effective on the date of 
     enactment.

  Mr. AKAKA Mr. President, I am proud to cosponsor the Taxpayer 
Protection and Assistance Act of 2005. I thank Senator Bingaman for 
introducing this bill and working closely with me over the years to 
protect taxpayers and expand access to financial services. I also 
appreciate all of the efforts of Senators Baucus, Smith, Grassley, and 
Pryor on this important piece of consumer protection legislation.
  The earned income tax credit (EITC) helps working families meet their 
food, clothing, housing, transportation, and education needs. 
Unfortunately, EITC refunds intended for working families are 
unnecessarily diminished by excessive tax preparation fees and the use 
of refund anticipation loans (RALs). According to the Brookings 
Institution, an estimated $1.9 billion intended to assist low-income 
families via the EITC was received by commercial tax preparers and 
affiliated national banks to pay for tax assistance, electronic filing 
of returns, and high-cost refund anticipation loans in 2002. Interest 
rates on RALs can range from 97 percent to more than 2,000 percent. The 
interest rates and fees charged on this type of product are not 
justified given the short duration and low repayment risk of this type 
of loan.
  This legislation is a good start towards improving the quality of tax 
preparation services, providing relevant and useful disclosures about 
the use of RALs, and expanding access to low- and moderate-income 
families to mainstream financial services. The Act will provide the 
Department of the Treasury with the authority to regulate individuals 
preparing federal income tax returns and other documents for submission 
to the Internal Revenue Service. Fifty-seven percent of EITC overclaims 
were made on returns put together by paid preparers. This Act requires 
examinations, education, and oversight of paid preparers and urges 
citizens to utilize the services of an accredited or licensed tax 
preparer. This should improve the quality of tax preparation services 
available to our citizens.

[[Page 6783]]

  In addition, the Act will require RAL facilitators to register with 
the Department of the Treasury, and comply with minimum disclosure 
requirements intended to improve the understanding of consumers about 
the costs associated with RALs. The Act also requires that the 
Department of the Treasury conduct a public awareness campaign intended 
to improve the knowledge of consumers about the costs associated with 
RALs. We need consumers to know more about the high fees associated 
with RALs and what alternatives are available, such as opening a bank 
or credit union account and having their refund directly deposited into 
it.
  I am pleased that authorization language for a grant program to link 
tax preparation services with the opening of a bank or credit union 
account is included in this legislation. It is estimated that four 
million EITC recipients are classified as unbanked, and lack a formal 
relationship with a financial institution. Approximately 45 percent of 
EITC recipients pay for check cashing services. Check cashing services 
reduce EITC benefits by $130 million. Having a bank account allows 
individuals to take advantage of electronic filing, thus eliminating 
the excessive fees that check cashing services and refund anticipation 
loan providers assess. An account at a bank or credit union provides 
consumers alternatives to rapid refund loans, check cashing services, 
and lower cost remittances. In addition, bank and credit union accounts 
provide access to products and services found at mainstream financial 
institutions, such as savings accounts and reasonably priced loans.
  This grant program builds upon the First Accounts initiative which 
has funded pilot projects that have coupled tax preparation services 
with the establishment of bank accounts. An example of such a project 
is the partnership that has been established by The Center for Economic 
Progress in Chicago. We need more of these types of programs intended 
to provide much needed tax preparation assistance, and encourage the 
use of mainstream financial services.
  I urge all of my colleagues to support this legislation. This is an 
important first step towards improving the quality of tax preparation 
services. I look forward to continuing to work with my colleagues on 
additional consumer protections and initiatives to bring more people 
into mainstream financial services, such as what I included in S. 324, 
the Taxpayer Abuse Prevention Act.
                                 ______
                                 
      By Mr. BINGAMAN:
  S. 833. A bill to amend the Workforce Investment Act of 1998 to 
authroize the Secretary of Labor to provide for 5-year pilot projects 
to establish a system of industry-validated national certifications of 
skills in high-technology industries and a cross-disciplinary national 
certification of skills in homeland security technology; to the 
Committee on Health, Education, Labor, and Pensions.
                                 ______
                                 
      By Mr. BINGAMAN:
  S. 834. A bill to amend the Workforce Investment Act of 1998 to 
provide for integrated workforce training programs for adults with 
limited English proficiency, and for other purposes; to the Committee 
on Health, Education, Labor, and Pensions.
  Mr. BINGAMAN. Mr. President, I ask unanimous consent that the text of 
the bills be printed in the Record.
  There being no objection, the bills were ordered to be printed in the 
Record, as follows:

                                 S. 833

       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 ``Workforce Investment for 
     Next-Generation Technologies Act'' or the ``WING Act''.

     SEC. 2. FINDINGS.

       Congress finds the following:
       (1) Science- and technology-based industries have been and 
     will continue to be engines of United States economic growth 
     and national security.
       (2) The United States faces great challenges in the global 
     economy from nations with highly trained technical 
     workforces.
       (3) Occupations requiring technical and scientific training 
     are projected to grow rapidly over the next decade, at 3 
     times the rate of all occupations (according to Science & 
     Engineering Indicators, 2002).
       (4) The need for trained technology workers in national 
     security fields has increased as a result of the events of 
     September 11, 2001.
       (5) National certification systems are well established and 
     accepted in fields such as health and information technology 
     and have succeeded in attracting more workers into those 
     fields.
       (6) Business and workers could both be well served by 
     expanding the certification concept to other high technology 
     industries.
       (7) National certification systems allow workers to develop 
     skills transportable to other States in response to layoffs 
     and other economic changes.
       (8) National certification systems facilitate interstate 
     comparisons of education and training programs and help 
     identify best practices and reduce cost and development 
     redundancies.
       (9) National certification systems promote quality and 
     encourage educational institutions to modernize programs to 
     ensure graduates pass industry-required exams.
       (10) National certification based on industry-validated 
     skill standards introduces stricter accountability for 
     technical and vocational education programs.
       (11) Certification signals value to employers and increases 
     applicants' employability.
       (12) Certification offers a planned skill development route 
     into employment or professional advancement for working 
     adults and displaced workers.
       (13) The National Science Foundation's Advanced 
     Technological Education Program, authorized by Congress in 
     1992, has created national centers of excellence at community 
     colleges that have established unique linkages with industry 
     to prepare individuals for the technical workforce under the 
     program.
       (14) The Advanced Technological Education Program should be 
     expanded to all institutions of higher education, as the 
     Nation should invest more resources in training and education 
     programs that are responsive to marketplace needs.
       (15) The one-stop delivery systems authorized under the 
     Workforce Investment Act of 1998 have proved to be effective 
     providers of information and resources for job seekers.
       (16) The one-stop delivery systems offer special 
     opportunities for directing displaced workers to 
     certification programs that build skills for technical fields 
     where rewarding jobs are plentiful.

     SEC. 3. PURPOSES.

       The purposes of this Act are as follows:
       (1) To increase the numbers of workers educated for 
     employment in high technology industries.
       (2) To align the technical and vocational programs of 
     educational institutions with the workforce needs of high-
     growth, next generation industries.
       (3) To offer individuals expanded opportunities for rapid 
     training and retraining in portable skills needed to keep and 
     change jobs in a volatile economy.
       (4) To provide United States businesses with adequate 
     numbers of skilled technical workers.
       (5) To encourage a student's or worker's progress toward an 
     advanced degree while providing training, education, and 
     useful credentials for workforce entry or reentry.

     SEC. 4. SKILL CERTIFICATION PILOT PROJECTS.

       Section 171 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2916) is amended by adding at the end the following:
       ``(e) Skill Certification Pilot Projects.--
       ``(1) Pilot projects.--In accordance with subsection (b), 
     the Secretary of Labor shall establish and carry out not more 
     than 20 pilot projects to establish a system of industry-
     validated national certifications of skills, including--
       ``(A) not more than 16 national certifications of skills in 
     high-technology industries, including biotechnology, 
     telecommunications, highly automated manufacturing (including 
     semiconductors), advanced materials technology, 
     nanotechnology, and energy technology (including technology 
     relating to next-generation lighting); and
       ``(B) not more than 4 cross-disciplinary national 
     certifications of skills in homeland security technology.
       ``(2) Grants to eligible entities.--In carrying out the 
     pilot projects, the Secretary of Labor shall make grants to 
     eligible entities, for periods of not less than 36 months and 
     not more than 48 months, to carry out the authorized 
     activities described in paragraph (7) with respect to the 
     certifications described in paragraph (1).
       ``(3) Eligible entities.--
       ``(A) Definition of eligible entity.--In this subsection, 
     the term `eligible entity' means an entity that shall include 
     as a principal participant one or more of the following:
       ``(i) An institution of higher education (as defined in 
     section 101 or 102 of the Higher Education Act of 1965 (20 
     U.S.C. 1001, 1002)).
       ``(ii) An advanced technology education center.
       ``(iii) A local workforce investment board.
       ``(iv) A representative of a business in a target industry 
     for the certification involved.

[[Page 6784]]

       ``(v) A representative of an industry association, labor 
     organization, or community development organization.
       ``(B) History of demonstrated capability required.--To be 
     eligible to receive a grant under this subsection, an 
     eligible entity shall have a history of demonstrated 
     capability for effective collaboration with industry on 
     workforce development activities that is consistent with the 
     goals of this Act.
       ``(4) Applications.--To be eligible to receive a grant 
     under this subsection, an eligible entity shall submit an 
     application to the Secretary of Labor at such time, in such 
     manner, and containing such information as the Secretary may 
     require.
       ``(5) Criteria.--The Secretary of Labor shall establish 
     criteria, consistent with paragraph (6), for awarding grants 
     under this subsection.
       ``(6) Priority.--In selecting eligible entities to receive 
     grants under this subsection, the Secretary of Labor shall 
     give priority to eligible entities that demonstrate the 
     availability of and ability to provide matching funds from 
     industry or nonprofit sources. Such matching funds may be 
     provided in cash or in kind.
       ``(7) Authorized activities.--
       ``(A) In general.--An eligible entity that receives a grant 
     under this subsection shall use the funds made available 
     through the grant--
       ``(i) to establish certification requirements for a 
     certification described in paragraph (1) for an industry;
       ``(ii) to develop and initiate a certification program that 
     includes preparatory courses, course materials, procedures, 
     and examinations, for the certification; and
       ``(iii) to collect and analyze data related to the program 
     at the program's completion, and to identify best practices 
     (consistent with paragraph (8)) that may be used by local and 
     State workforce investment boards in the future.
       ``(B) Basis for requirements.--The certification 
     requirements shall be based on applicable skill standards for 
     the industry involved that have been developed by or linked 
     to national centers of excellence under the National Science 
     Foundation's Advanced Technological Education Program. The 
     requirements shall require an individual to demonstrate an 
     identifiable set of competencies relevant to the industry in 
     order to receive certification. The requirements shall be 
     designed to provide evidence of a transferable skill set that 
     allows flexibility and mobility of workers within a high 
     technology industry.
       ``(C) Relationship to training and education programs.--The 
     eligible entity shall ensure that--
       ``(i) a training and education program related to 
     competencies for the industry involved, that is flexible in 
     mode and timeframe for delivery and that meets the needs of 
     those seeking the certification, is offered; and
       ``(ii) the certification program is offered at the 
     completion of the training and education program.
       ``(D) Relationship to the associate degree.--The eligible 
     entity shall ensure that the certification program is 
     consistent with the requirements for a 2-year associate 
     degree.
       ``(E) Availability.--The eligible entity shall ensure that 
     the certification program is open to students pursuing 
     associate degrees, employed workers, and displaced workers.
       ``(8) Consultation.--The Secretary of Labor shall consult 
     with the Director of the National Science Foundation and the 
     Secretary of Education to ensure that the pilot projects 
     build on the expertise and information about best practices 
     gained through the implementation of the National Science 
     Foundation's Advanced Technological Education Program.
       ``(9) Core components; guidelines; reports.--After 
     collecting and analyzing the data obtained from the pilot 
     programs, the Secretary of Labor shall--
       ``(A) establish the core components of a model high-
     technology certification program;
       ``(B) establish guidelines to assure development of a 
     uniform set of standards and policies for such programs;
       ``(C) submit and prepare a report on the pilot projects to 
     the Committee on Health, Education, Labor, and Pensions of 
     the Senate and the Committee on Education and the Workforce 
     of the House of Representatives; and
       ``(D) make available to the public both the data and the 
     report.
       ``(10) Authorization of appropriations.--In addition to 
     amounts authorized to be appropriated under section 174(b), 
     there is authorized to be appropriated $60,000,000 for fiscal 
     year 2006 to carry out this subsection.''.
                                  ____


                                 S. 834

       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 ``Limited English Proficiency 
     and Integrated Workforce Training Act''.

     SEC. 2. FINDINGS.

       Congress finds the following:
       (1) The Workforce Investment Act of 1998 system is 
     designed--
       (A) to ensure universal access for individuals in need of 
     employment and training systems; and
       (B) to equip workers with those skills that contribute to 
     lifelong education.
       (2) The Workforce Investment Act of 1998 system is designed 
     to recognize and reinforce the link between economic 
     development and workforce development to meet the joint 
     demands of employers and workers.
       (3) The Workforce Investment Act of 1998 system should 
     address the ongoing shortage of essential skills in the 
     United States workforce in sectors with economic growth to 
     ensure the United States remains competitive in the global 
     economy.
       (4) Immigrants accounted for over 50 percent of the growth 
     in the civilian workforce between 1990 and 2001, and assuming 
     today's levels of immigration remain constant, immigrants 
     will account for half of the growth in the working age 
     population between 2006 and 2015.
       (5) The growth of the United States workforce and the 
     competitiveness of the United States economy is directly 
     linked to immigrants, some of whom are limited English 
     proficient.
       (6) The Workforce Investment Act of 1998 system may be 
     significantly strengthened by funding the development of an 
     employer centered integrated workforce training program for 
     adults with limited English proficiency, taking into account 
     the needs of the local and regional economy and the 
     linguistic, social, and cultural characteristics of the 
     individual.

     SEC. 3. INTEGRATED WORKFORCE TRAINING PROGRAMS FOR ADULTS 
                   WITH LIMITED ENGLISH PROFICIENCY.

       Section 171 of the Workforce Investment Act of 1998 (29 
     U.S.C. 2916) is amended by adding at the end the following:
       ``(e) Integrated Workforce Training Programs for Adults 
     With Limited English Proficiency.--
       ``(1) Definitions.--In this subsection:
       ``(A) Integrated workforce training.--The term `integrated 
     workforce training' means training that integrates 
     occupational skills training with language acquisition.
       ``(B) Secretary.--The term `Secretary' means the Secretary 
     of Labor in consultation with the Secretary of Education.
       ``(2) Demonstration project.--In accordance with subsection 
     (b), the Secretary shall establish and implement a national 
     demonstration project designed to both analyze and provide 
     data on workforce training programs that integrate English 
     language acquisition and occupational training.
       ``(3) Grants.--
       ``(A) In general.--In carrying out the demonstration 
     project, the Secretary shall make not less than 10 grants, on 
     a competitive basis, to eligible entities to provide the 
     integrated workforce training programs. In awarding grants 
     under this subsection the Secretary shall take into 
     consideration awarding grants to eligible entities from 
     diverse geographic areas, including rural areas.
       ``(B) Periods.--The Secretary shall make the grants for 
     periods of not less than 24 months and not more than 48 
     months.
       ``(4) Eligible entities.--
       ``(A) In general.--To be eligible to receive a grant under 
     this subsection, an eligible entity shall work in conjunction 
     with a local board and shall include as a principal 
     participant one or more of the following:
       ``(i) An employer or employer association.
       ``(ii) A nonprofit provider of English language 
     instruction.
       ``(iii) A provider of occupational or skills training.
       ``(iv) A community-based organization.
       ``(v) An educational institution, including a 2- or 4-year 
     college, or a technical or vocational school.
       ``(vi) A labor organization.
       ``(vii) A local board.
       ``(B) Expertise.--To be eligible to receive a grant under 
     this subsection, an eligible entity shall have proven 
     expertise in--
       ``(i) serving individuals with limited English proficiency, 
     including individuals with lower levels of oral and written 
     English; and
       ``(ii) providing workforce programs with training and 
     English language instruction.
       ``(5) Applications.--
       ``(A) In general.--To be eligible to receive a grant under 
     this subsection, an eligible entity shall submit an 
     application to the Secretary at such time, in such manner, 
     and containing such information as the Secretary may require.
       ``(B) Contents.--Each application submitted under 
     subparagraph (A) shall--
       ``(i) contain information, including capability statements, 
     that demonstrates that the eligible entity has the expertise 
     described in paragraph (4)(B); and
       ``(ii) include an assurance that the program to be assisted 
     shall--

       ``(I) establish a generalized adult bilingual workforce 
     training and education model that integrates English language 
     acquisition and occupational training, and incorporates the 
     unique linguistic and cultural factors of the participants;

[[Page 6785]]

       ``(II) establish a framework by which the employer, 
     employee, and other relevant members of the eligible entity 
     can create a career development and training plan that 
     assists both the employer and the employee to meet their 
     long-term needs;
       ``(III) ensure that the framework established under 
     subclause (II) takes into consideration the knowledge, 
     skills, and abilities of the employee with respect to both 
     the current and economic conditions of the employer and 
     future labor market conditions relevant to the local area; 
     and
       ``(IV) establish identifiable measures so that the progress 
     of the employee and employer and the relative efficacy of the 
     program can be evaluated and best practices identified.

       ``(6) -Criteria.--The Secretary shall establish criteria 
     for awarding grants under this subsection.
       ``(7) Integrated workforce training programs.--
       ``(A) Program components.--
       ``(i) Required components.--Each program that receives 
     funding under this subsection shall--

       ``(I) test an individual's English language proficiency 
     levels to assess oral and literacy gains from the beginning 
     and throughout program enrollment;
       ``(II) combine training specific to a particular occupation 
     or occupational cluster, with--

       ``(aa) English language instruction, such as instruction 
     through an English as a Second Language program, or an 
     English for Speakers of Other Languages program;
       ``(bb) basic skills instruction; and
       ``(cc) supportive services;

       ``(III) effectively integrate public and private sector 
     entities, including the local workforce investment system and 
     its functions, to achieve the goals of the program; and
       ``(IV) require matching or in-kind resources from private 
     and nonprofit entities.

       ``(ii) Permissible components.--The program may offer other 
     services, as necessary to promote successful participation 
     and completion, including work-based learning, substance 
     abuse treatment, and mental health services.
       ``(B) Goal.--Each program that receives funding under this 
     subsection shall be designed to prepare limited English 
     proficient adults for, and place such adults in, employment 
     in growing industries with identifiable career ladder paths.
       ``(C) Program types.--In selecting programs to receive 
     funding under this subsection, the Secretary shall select 
     programs that meet 1 or more of the following criteria:
       ``(i) A program that--

       ``(I) serves unemployed, limited English proficient 
     individuals with significant work experience or substantial 
     education but persistently low wages; and
       ``(II) aims to prepare such individuals for, and place such 
     individuals in, higher paying employment, defined for 
     purposes of this subparagraph as employment that provides at 
     least 75 percent of the median wage in the local area.

       ``(ii) A program that--

       ``(I) serves limited English proficient individuals with 
     lower levels of oral and written fluency, who are working but 
     at persistently low wages; and
       ``(II) aims to prepare such individuals for, and place such 
     individuals in, higher paying employment, through services 
     provided at the work site, or at a location central to 
     several work sites, during work hours.

       ``(iii) A program that--

       ``(I) serves unemployed, limited English proficient 
     individuals with lower levels of oral and written fluency, 
     who have little or no work experience; and
       ``(II) aims to prepare such individuals for, and place such 
     individuals in, employment through services that include 
     subsidized employment, in addition to the components required 
     in subparagraph (A)(i).

       ``(iv) A program that includes funds from private and 
     nonprofit entities.
       ``(D) Program approaches.--In selecting programs to receive 
     funding under this subsection, the Secretary shall select 
     programs with different approaches to integrated workforce 
     training, in different contexts, in order to obtain 
     comparative data on multiple approaches to integrated 
     workforce training and English language instruction, to 
     ensure programs are tailored to characteristics of 
     individuals with varying skill levels and to assess how 
     different curricula work for limited English proficient 
     populations. Such approaches may include--
       ``(i) bilingual programs in which the workplace language 
     component and the training are conducted in a combination of 
     an individual's native language and English;
       ``(ii) integrated workforce training programs that combine 
     basic skills, language instruction, and job specific skills 
     training; or
       ``(iii) sequential programs that provide a progression of 
     skills, language, and training to ensure success upon an 
     individual's completion of the program.
       ``(8) Evaluation by eligible entity.--Each eligible entity 
     that receives a grant under this subsection for a program 
     shall carry out a continuous program evaluation and an 
     evaluation specific to the last phase of the program 
     operations.
       ``(9) Evaluation by secretary.--
       ``(A) In general.--The Secretary shall conduct an 
     evaluation of program impacts of the programs funded under 
     the demonstration project, with a random assignment, 
     experimental design impact study done at each worksite at 
     which such a program is carried out.
       ``(B) Data collection and analysis.--The Secretary shall 
     collect and analyze the data from the demonstration project 
     to determine program effectiveness, including gains in 
     language proficiency, acquisition of skills, and job 
     advancement for program participants.
       ``(C) Report.--The Secretary shall prepare and submit to 
     the Committee on Health, Education, Labor, and Pensions of 
     the Senate and the Committee on Education and the Workforce 
     of the House of Representatives, and make available to the 
     public, a report on the demonstration project, including the 
     results of the evaluation.
       ``(10) Technical assistance.--The Secretary shall provide 
     technical assistance to recipients of grants under this 
     subsection throughout the grant periods.
       ``(11) Authorization of appropriations.--In addition to 
     amounts authorized to be appropriated under section 174(b), 
     there are authorized to be appropriated for fiscal year 
     2006--
       ``(A) $10,000,000 to make grants under paragraph (3); and
       ``(B) $1,000,000 to carry out paragraph (9).''.
                                 ______
                                 
      By Mr. CRAIG (for himself and Mr. Burns):
  S. 835. A bill to amend the Internal Revenue Code of 1986 to allow a 
nonrefundable tax credit for elder care expenses; to the Committee on 
Finance.
  Mr. CRAIG. Mr. President, today I am introducing the Senior Elder 
Care Relief and Empowerment Act--the SECURE Act.
  The SECURE Act would provide eligible taxpayers with a nonrefundable 
tax credit equal to 50 percent of qualified expenses incurred on behalf 
of senior citizens above a $1,000 spending floor.
  The Senate Special Committee on Aging, which I chaired in the 108th 
Congress and of which I remain a member, held several hearings over the 
last couple years on different facets of the growing long-term care 
crisis in this country. A major concern of mine is that the Federal 
long-term care policy mix may not have the right incentives--especially 
when it comes to the tough choices faced by families who want to care 
for their frail and aging relatives.
  More and more families are facing the stress and financial 
difficulties that come with caring for their aging parents.
  It is critical to note that families, not government, provide 80 
percent of long-term care for older persons in the United States. This 
is an enormous strength of our long-term care system. The U.S. 
Administration on Aging reports that about 22 million people serve as 
informal caregivers for seniors with at least one limitation on their 
activities of daily living.
  These caregivers often face extreme stress and financial burden--
especially those we call the sandwich generation. The sandwich 
generation refers to those sandwiched between caring for their aging 
parents and caring for their own children.
  It is difficult for families to balance caring for children and 
saving or paying for college, while at the same time struggling with 
financing care for frail and aging parents.
  Many caregivers forgo job promotions, reduce their hours on the job, 
cut back to part-time, or take extended leaves of absence to stay at 
home and care for their aging family members. Direct expenses include 
the cost of prescription drugs, durable medical equipment, home 
modifications, and physical therapy.
  Caregivers also endure emotional and personal health strains.
  The average age of a caregiver is 57, with one-third over age 65 
themselves. Caregivers suffer from higher rates of depression or 
anxiety. These conditions often lead to higher risk of heart disease, 
cancer, diabetes, or other chronic conditions.
  For many families, the nursing home is the only solution for 
providing long-term care, and that can be a good choice. For other 
families, keeping aging and vulnerable relatives in their own home or 
in the caregiver's home makes sense.

[[Page 6786]]

  Family caregiving for aging and vulnerable relatives requires a 
flexible national response to ensure seniors and their families have 
the most appropriate high quality choices.
  That is why I am introducing the SECURE Act. This legislation would 
help reduce the financial strain and related emotional and medical 
stress faced by family caregivers, as they care for their frail and 
aging parents, by providing much-needed tax relief for qualified 
expenses.
  The SECURE Act would increase the eldercare choices available to 
families and has the potential to reduce the number of seniors forced 
to spend down their nest-egg in order to qualify for Medicaid services.
  Qualified expenses include costs that are not reimbursable--those not 
covered by Medicare or other insurance--for physical assistance with 
essential daily activities to prevent injury; long-term care expenses, 
including normal household services; architectural expenses necessary 
to modify the senior's residence; respite care; adult daycare; assisted 
living services that are non-housing related expenses; independent 
living; home care; and home health care.
  Seniors with long-term care needs also would be able to use the tax 
credit on their own behalf.
  The SECURE Act should not preclude seniors or those near retirement 
from purchasing long-term care insurance. The Act would provide tax 
relief for high-risk seniors who cannot qualify for long-term care 
insurance policies.
  I invite my colleagues to cosponsor this compassionate legislation.
  I ask unanimous consent that the text of the bill and a brief 
description be printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                 S. 835

       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 ``Senior Elder Care Relief and 
     Empowerment (SECURE) Act''.

     SEC. 2. CREDIT FOR ELDER CARE.

       (a) In General.--Subpart A of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 is amended by 
     inserting after section 25B the following new section:

     ``SEC. 25C. ELDER CARE EXPENSES.

       ``(a) Allowance of Credit.--In the case of an individual, 
     there shall be allowed as a credit against the tax imposed by 
     this chapter 50 percent of so much of the qualified elder 
     care expenses paid or incurred by the taxpayer with respect 
     to each qualified senior citizen as exceeds $1,000.
       ``(b) Qualified Senior Citizen.--For purposes of this 
     section, the term `qualified senior citizen' means an 
     individual--
       ``(1) who has attained normal retirement age (as determined 
     under section 216 of the Social Security Act) before the 
     close of the taxable year,
       ``(2) who is a chronically ill individual (within the 
     meaning of section 7702B(c)(2)(B)), and
       ``(3) who is--
       ``(A) the taxpayer,
       ``(B) a family member (within the meaning of section 
     529(e)(2)) of the taxpayer, or
       ``(C) a dependent (within the meaning of section 152) of 
     the taxpayer.
       ``(c) Qualified Elder Care Expenses.--For purposes of this 
     section--
       ``(1) In general.--The term `qualified elder care expenses' 
     means expenses paid or incurred by the taxpayer with respect 
     to the qualified senior citizen for--
       ``(A) qualified long-term care services (as defined in 
     section 7702B(c)),
       ``(B) respite care, or
       ``(C) adult day care.
       ``(2) Exceptions.--The term `qualified elder care expenses' 
     does not include--
       ``(A) any expense to the extent such expense is compensated 
     for by insurance or otherwise, and
       ``(B) any expense paid to a nursing facility (as defined in 
     section 1919 of the Social Security Act).
       ``(d) Other Definitions and Special Rules.--
       ``(1) Adult day care.--The term `adult day care' means care 
     provided for a qualified senior citizen through a structured, 
     community-based group program which provides health, social, 
     and other related support services on a less than 16-hour per 
     day basis.
       ``(2) Respite care.--The term `respite care' means planned 
     or emergency care provided to a qualified senior citizen in 
     order to provide temporary relief to a caregiver of such 
     senior citizen.
       ``(3) Married individuals.--Rules similar to the rules of 
     paragraphs (2), (3), and (4) of section 21(e) shall apply for 
     purposes of this section.
       ``(4) No double benefit.--No deduction or other credit 
     under this chapter shall take into account any expense taken 
     into account for purposes of determining the credit under 
     this section.
       ``(5) Identifying information required with respect to 
     service provider.--No credit shall be allowed under 
     subsection (a) for any amount paid to any person unless--
       ``(A) the name, address, and taxpayer identification number 
     of such person are included on the return claiming the 
     credit, or
       ``(B) if such person is an organization described in 
     section 501(c)(3) and exempt from tax under section 501(a), 
     the name and address of such person are included on the 
     return claiming the credit.

     In the case of a failure to provide the information required 
     under the preceding sentence, the preceding sentence shall 
     not apply if it is shown that the taxpayer exercised due 
     diligence in attempting to provide the information so 
     required.
       ``(6) Identifying information required with respect to 
     qualified senior citizens.--No credit shall be allowed under 
     this section with respect to any qualified senior citizen 
     unless the TIN of such senior citizen is included on the 
     return claiming the credit.''.
       (b) Conforming Amendments.--
       (1) Section 6213(g)(2)(H) of the Internal Revenue Code of 
     1986 (relating to mathematical or clerical error) is amended 
     by inserting ``, section 25C (relating to elder care 
     expenses),'' after ``employment)''.
       (2) The table of sections for subpart A of part IV of 
     subchapter A of chapter 1 of such Code is amended by 
     inserting after the item relating to section 25B the 
     following new item:

``Sec. 25C Elder care expenses.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to expenses incurred in taxable years beginning 
     after December 31, 2004.
                                  ____


         Senior Elder Care Relief and Empowerment (Secure) Act


                      brief summary of provisions

                               April 2005

       How is the tax credit structured?
       50% tax credit rate for qualified expenses for elder care 
     provided to a qualified senior citizen with long-term care 
     needs, for all qualified expenses above a ``floor'' of $1,000 
     already provided by the taxpayer (for example: $500 credit on 
     first $2,000 spent; $10,000 credit on first $21,000 spent).
       What are the qualifications for beneficiaries of the tax 
     credit?
       Must have reached at least normal retirement age under 
     Social Security (currently age 65), Certification by a 
     licensed physician that the cared-for senior is unable to 
     perform at least two basic activities of daily living.
       Who can claim the credit?
       Senior for his/her own care, Taxpaying family member, Any 
     taxpaying family claiming the cared-for senior as a 
     dependent.
       What are the qualified expenses?
       Un-reimbursable costs (those not covered by Medicare or 
     other insurance), Physical assistance with essential daily 
     activities to prevent injury, Long-term care expenses 
     including normal household services, Architectural expenses 
     necessary to modify the senior's residence, Respite care, 
     Adult daycare, Assisted living services (non-housing related 
     expenses), Independent living, Home care, Home health care.

                          ____________________