SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Seniors Real Property Tax Relief Act
of 1998''.

SEC. 2. ALLOWANCE OF DEDUCTION FOR STATE AND LOCAL REAL PROPERTY TAXES
              TO CERTAIN SENIORS WHO DO NOT ITEMIZE THEIR DEDUCTIONS.

    (a) In General.--Subsection (a) of section 62 of the Internal
Revenue Code of 1986 (relating to definition of adjusted gross income)
is amended by adding at the end the following new paragraph:
            ``(18) Real property taxes of eligible senior taxpayers.--
                    ``(A) In general.--In the case of an eligible
                senior taxpayer, the deduction for State and local real
                property taxes (within the meaning of section 164).
                    ``(B) Limitation.--Subparagraph (A) shall apply
                only to the portion of State and local real property
                taxes which exceeds the aggregate amount distributed
                for the taxable year from the senior citizen real
                property tax account (as defined by section 222). The
                preceding sentence shall not apply to a distribution
                described in paragraph (3), (4), or (5) of section
                222(e).
                    ``(C) Eligible senior taxpayer defined.--For
                purposes of subparagraph (A), the term `eligible senior
                taxpayer' means a taxpayer--
                            ``(i) who is not married or is married
                        filing a separate return and--
                                    ``(I) who has attained age 65
                                before the close of his taxable year,
                                and
                                    ``(II) whose modified adjusted
                                gross income for such taxable year does
                                not exceed $30,000, or
                            ``(ii) who is filing a joint return or is a
                        surviving spouse (as defined in section 2(a))
                        and--
                                    ``(I) with respect to whom 1 of the
                                spouses has attained age 65 before the
                                close of the taxpayer's taxable year,
                                and
                                    ``(II) whose modified adjusted
                                gross income for such taxable year does
                                not exceed $60,000.
                    ``(D) Modified adjusted gross income.--For purposes
                of subparagraph (C), the term `modified adjusted gross
                income' means the adjusted gross income of the taxpayer
                for the taxable year determined--
                            ``(i) without regard to sections 911, 931,
                        and 933, and
                            ``(ii) after the application of sections
                        86, 469, 219, 220, and 222.
                    ``(E) Inflation adjustment.--
                            ``(i) In general.--In the case of a taxable
                        year beginning after December 31, 1999, each of
                        the dollar amounts in subparagraphs (C)(i)(II)
                        and (C)(ii)(II) shall be increased by an amount
                        equal to--
                                    ``(I) such dollar amount,
                                multiplied by
                                    ``(II) the cost-of-living
                                adjustment determined under section
                                1(f)(3) for the calendar year in which
                                the taxable year begins, determined by
                                substituting `calendar year 1998' for
                                `calendar year 1992' in subparagraph
                                (B) thereof.
                            ``(ii) Rounding.--If any amount as adjusted
                        under clause (i) is not a multiple of $100 such
                        amount shall be rounded to the next lowest
                        multiple of $100.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 3. SENIOR CITIZEN REAL PROPERTY TAX ACCOUNTS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 222 as
section 223 and by inserting after section 221 the following new
section:

``SEC. 222. SENIOR CITIZEN REAL PROPERTY TAX ACCOUNTS.

    ``(a) Deduction Allowed.--In the case of an individual, there shall
be allowed as a deduction for the taxable year an amount equal to the
cash contributions made for such taxable year to a senior citizen real
property tax account maintained for the benefit of such individual.
    ``(b) Maximum Amount of Deduction.--The amount allowable as a
deduction under subsection (a) to any individual for any taxable year
shall not exceed $2,000.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Senior citizen real property tax account.--The term
        `senior citizen real property tax account' means a trust
        created or organized in the United States exclusively for the
        purpose of paying the qualified property tax expenses of the
        account beneficiary of the trust, but only if the trust is
        designated as a senior citizen real property tax account at the
        time created or organized and the written governing instrument
        creating the trust meets the following requirements:
                    ``(A) No contribution (other than a rollover
                contribution described in subsection (e)(5)) will be
                accepted--
                            ``(i) unless it is in cash,
                            ``(ii) in excess of $2,000 for the taxable
                        year, or
                            ``(iii) after the date on which such
                        beneficiary attains age 59\1/2\.
                    ``(B) The trustee is a bank (as defined in section
                408(n)) or another person who demonstrates to the
                satisfaction of the Secretary that the manner in which
                that person will administer the trust will be
                consistent with the requirements of this section or who
                has so demonstrated with respect to any individual
                retirement plan.
                    ``(C) No part of the trust assets will be invested
                in life insurance contracts.
                    ``(D) The assets of the trust shall not be
                commingled with other property except in a common trust
                fund or common investment fund.
            ``(2) Qualified property tax expenses.--
                    ``(A) In general.--The term `qualified property tax
                expenses' means State and local, and foreign, real
                property taxes imposed on the account beneficiary
                (determined in accordance with section 164) with
                respect to the principal residence (within the meaning
                of section 121) of such beneficiary. Such term shall
                not include taxes imposed for any real property tax
                period ending before the date such beneficiary attains
                age 59\1/2\.
                    ``(B) Jointly held property.--In the case of any
                residence which is held as joint tenants, tenants by
                the entirety, or community property by individuals who
                are married to each other, if one spouse satisfies the
                age requirement of subparagraph (A), then both spouses
                shall be treated as satisfying such requirement.
            ``(3) Account beneficiary.--The term `account beneficiary'
        means the individual for whose benefit the senior citizen real
        property tax account was established.
            ``(4) Certain rules to apply.--Rules similar to the
        following rules shall apply for purposes of this section:
                    ``(A) Section 219(d)(2) (relating to no deduction
                for rollovers).
                    ``(B) Section 219(f)(3) (relating to time when
                contributions deemed made).
                    ``(C) Section 408(d)(6) (relating to transfer of
                account incident to divorce).
                    ``(D) Section 408(g) (relating to community
                property laws).
                    ``(E) Section 408(h) (relating to custodial
                accounts).
    ``(d) Tax Treatment of Accounts.--
            ``(1) In general.--A senior citizen real property tax
        account is exempt from taxation under this subtitle unless such
        account has ceased to be such an account. Notwithstanding the
        preceding sentence, any such account is subject to the taxes
        imposed by section 511 (relating to imposition of tax on
        unrelated business income of charitable, etc. organizations).
            ``(2) Account terminations.--Rules similar to the rules of
        paragraphs (2) and (4) of section 408(e) shall apply to senior
        citizen real property tax accounts, and any amount treated as
        distributed under such rules shall be treated as not used to
        pay qualified property tax expenses.
    ``(e) Tax Treatment of Distributions.--
            ``(1) In general.--If any distribution is made from a
        senior citizen real property tax account during the taxable
        year, the account beneficiary's tax imposed by this chapter for
        such taxable year shall be increased by an amount equal to--
                    ``(A) 50 percent of any such distribution which is
                made before the date the account beneficiary attains
                age 59\1/2\, and
                    ``(B) 25 percent of any such distribution which is
                made on or after such date.
        The increase in tax under the preceding sentence shall be in
        lieu of any inclusion in gross income.
            ``(2) Amounts used for qualified property tax expenses.--
                    ``(A) In general.--Paragraph (1) shall not apply to
                the extent that the aggregate distributions during the
                taxable year from the senior citizen real property tax
                accounts of the account beneficiary do not exceed the
                aggregate qualified property tax expenses of such
                beneficiary for such year.
                    ``(B) Exclusion from gross income.--Gross income
                shall not include any distribution excluded from
                paragraph (1) by reason of subparagraph (A).
            ``(3) Treatment after death of account beneficiary;
        disability.--Paragraph (1) shall not apply to a distribution--
                    ``(A) which is made by reason of the death of the
                account beneficiary and is made (either directly or by
                the estate of such beneficiary) to any senior citizen
                real property tax account or individual retirement plan
                of any individual, or
                    ``(B) which is attributable to the account
                beneficiary's being disabled (within the meaning of
                section 72(m)(7)).
        In the case of a distribution which is made by reason of the
        death of the account beneficiary and to which paragraph (1)
        applies after the application of the preceding sentence, the
        tax on such distribution shall be determined under paragraph
        (1)(A).
            ``(4) Excess contributions returned before the due date of
        return.--
                    ``(A) In general.--If any excess contribution is
                contributed for a taxable year to a senior citizen real
                property tax account of an individual, paragraph (1)
                shall not apply to distributions from the senior
                citizen real property tax accounts of such individual
                (to the extent such distributions do not exceed the
                aggregate excess contributions to all such accounts of
                such individual for such year) if--
                            ``(i) such distribution is received by the
                        individual on or before the last day prescribed
                        by law (including extensions of time) for
                        filing such individual's return for such
                        taxable year, and
                            ``(ii) such distribution is accompanied by
                        the amount of net income attributable to such
                        excess contribution.
                Any net income described in clause (ii) shall be
                included in the gross income of the individual for the
                taxable year in which it is received.
                    ``(B) Excess contribution.--For purposes of
                subparagraph (A), the term `excess contribution' means
                any contribution (other than a rollover contribution)
                that is not deductible under this section.
            ``(5) Rollover contribution.--An amount is described in
        this paragraph as a rollover contribution if it meets the
        requirements of subparagraphs (A) and (B).
                    ``(A) In general.--Paragraph (1) shall not apply to
                any amount distributed from a senior citizen real
                property tax account to the account beneficiary to the
                extent the amount received is paid into a senior
                citizen real property tax account for the benefit of
                such beneficiary not later than the 60th day after the
                day on which the beneficiary receives the payment or
                distribution.
                    ``(B) Limitation.--This paragraph shall not apply
                to any amount described in subparagraph (A) received by
                an individual from a senior citizen real property tax
                account if, at any time during the 1-year period ending
                on the day of such receipt, such individual received
                any other amount described in subparagraph (A) from a
                senior citizen real property tax account which was not
                includible in the individual's gross income because of
                the application of this paragraph.
    ``(f) Special Rules.--
            ``(1) Married individuals.--The maximum deduction under
        subsection (b) shall be computed separately for each
        individual.
            ``(2) Time when contributions deemed made.--For purposes of
        this section, a taxpayer shall be deemed to have made a
        contribution to a senior citizen real property tax account on
        the last day of the preceding taxable year if the contribution
        is made on account of such taxable year and is made not later
        than the time prescribed by law for filing the return for such
        taxable year (not including extensions thereof).
    ``(g) Reports.--The Secretary may require the trustee of a senior
citizen real property tax account to make such reports regarding such
account to the Secretary and to the account beneficiary with respect to
contributions, distributions, and such other matters as the Secretary
determines appropriate. The reports required by this subsection shall
be filed at such time and in such a manner and furnished to such
individuals at such time and in such manner as may be required by the
Secretary.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other
Deductions.--Subsection (a) of section 62 of such Code, as amended by
section 2, is amended by inserting after paragraph (18) the following
new paragraph:
            ``(19) Senior citizen real property tax accounts.--The
        deduction allowed by section 222.''.
    (c) Tax on Prohibited Transactions.--
            (1) In general.--Paragraph (1) of section 4975(e) of such
        Code (relating to prohibited transactions) is amended by
        redesignating subparagraphs (E) and (F) as subparagraphs (F)
        and (G), respectively, and by inserting after subparagraph (D)
        the following new subparagraph:
                    ``(E) a senior citizen real property tax account
                described in section 222(c),''.
            (2) Special rule.--Subsection (c) of section 4975 of such
        Code is amended by adding at the end the following new
        paragraph:
            ``(6) Special rule for senior citizen real property tax
        accounts.--The individual for whose benefit a senior citizen
        real property tax account is established shall be exempt from
        the tax imposed by this section with respect to any transaction
        concerning such account (which would otherwise be taxable under
        this section) if section 222(d)(2) applies with respect to such
        transaction.''.
    (d) Failure To Provide Reports on Senior Citizen Real Property Tax
accounts.--Paragraph (2) of section 6693(a) of such Code (relating to
failure to provide reports on individual retirement accounts or
annuities) is amended by redesignating subparagraphs (C) and (D) as
subparagraphs (D) and (E), respectively, and by inserting after
subparagraph (B) the following new subparagraph:
                    ``(C) section 222(g) (relating to senior citizen
                real property tax accounts),''.
    (e) Tax on Excess Contributions.--
            (1) In general.--Subsection (a) of section 4973 of such
        Code is amended by redesignating paragraphs (3) and (4) as
        paragraphs (4) and (5), respectively, and by inserting after
        paragraph (2) the following new paragraph:
            ``(3) a senior citizen real property tax account (as
        defined in section 222(c)),''.
            (2) Excess contributions defined.--Section 4973 of such
        Code is amended by adding at the end the following new
        subsection:
    ``(g) Excess Contributions to Senior Citizen Real Property Tax
Accounts.--For purposes of this section--
            ``(1) In general.--In the case of senior citizen real
        property tax accounts maintained for the benefit of any 1
        beneficiary, the term `excess contributions' means the amount
        by which the amount contributed for the taxable year to such
        accounts exceeds $2,000.
            ``(2) Special rules.--For purposes of paragraph (1), the
        following contributions shall not be taken into account:
                    ``(A) Any contribution which is distributed out of
                the senior citizen real property tax account in a
                distribution to which section 222(e)(4) applies.
                    ``(B) Any rollover contribution.''.
    (f) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of such Code is amended by striking the last
item and inserting the following new items:

                              ``Sec. 222. Senior citizen real property
                                        tax accounts.
                              ``Sec. 223. Cross reference.''.
    (g) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Employment and
Education Enhancement Act of 2001''.

SEC. 2. FINDINGS.

            (1) The authorizations of most programs providing Federal
        aid to elementary and secondary education, and support for
        educational research, statistics, and assessment activities,
        including programs under the Elementary and Secondary Education
        Act of 1965 (ESEA), the Goals 2000: Educate America Act (Goals
        2000), the Educational Research, Development, Dissemination,
        and Improvement Act of 1994 (ERDDIA), and the National
        Education Statistics Act of 1994 (NESA), expired during the
        106th Congress.
            (2) The reauthorization of the Elementary and Secondary
        Education Act of 1965 is likely to occur during the 107th
        Congress.
            (3) The programs authorized under the Elementary and
        Secondary Education Act of 1965, the Goals 2000: Educate
        America Act, the Educational Research, Development,
        Dissemination, and Improvement Act of 1994, and the National
        Education Statistics Act of 1994, constitute the majority of
        Federal grants for elementary and secondary education.
            (4) The business community, and small businesses in
        particular, have an important stake in the education of our
        Nation's youth.
            (5) One of the most fundamental needs that any growing
        business will ever face is the need for employees with basic
        skills.
            (6) Concerns have been expressed by the small business
        community that students are not graduating with adequate basic
        skills in reading, writing, mathematics, and science that allow
        the students to succeed in today's workplace or become the
        entrepreneurs of tomorrow.
            (7) A 1999 American Management Association survey on
        workplace testing found that--
                    (A) approximately 36 percent of employees tested
                for basic skills (reading, writing and mathematics)
                were found to be deficient;
                    (B) small businesses had deficiency rates well
                above the national average; and
                    (C) 60 percent of American Management Association
                member companies reported that the availability of
                skilled manpower was scarce, and 67 percent believe
                that the shortages will continue.
            (8) A 1999 National Federation of Independent Business
        report found that 18 percent of the members reported finding
        qualified labor is the most important problem facing their
        business.
            (9) A 1999 poll of the United States Chambers of Commerce
        found that 83 percent of the members reported the ability (or
        lack thereof) to get qualified workers is among the members'
        biggest concerns, and 53 percent of the members said education
        is the single most pressing public policy issue for the
        members.
            (10) The growth of high-skilled jobs is outpacing growth in
        all other fields.
            (11) Small business is the driving force behind our
        Nation's economy.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) locally-driven initiatives to improve education are
        crucial;
            (2) the views of small business should be taken into
        account in the debate over education;
            (3) in order to create jobs, our Nation must encourage
        small business expansion and foster small business
        entrepreneurship and job creation, and education initiatives
        are key to this effort;
            (4) the Department of Education should facilitate the
        sharing of ideas and best practices at the State and local
        level, particularly with respect to partnerships between small
        businesses and school systems; and
            (5) when and where Department of Education approval of a
        program or proposal is required, the Department of Education
        should expedite approval of such programs or proposals.

SEC. 4. INFORMATION DISSEMINATION AND SHARING.

    The Secretary of Education shall disseminate information and
facilitate the sharing of information designed to assist small
businesses in working with school systems to improve the education
system through publication of guidance materials, best practices,
checklists, and other formats on the World Wide Web, in Department of
Education publications and articles, in letters, through links to other
related World Wide Web sites, through public service announcements, and
through other means at the Department's disposal.

SEC. 5. DEPARTMENT OF EDUCATION CLEARINGHOUSE FOR INFORMATION.

    The Secretary of Education shall establish a centralized database
of materials to act as a clearinghouse for information on successful
initiatives and best practices regarding the involvement of small
businesses in education. The clearinghouse shall receive, collect,
process, assemble, and disseminate reliable information, including
innovative, successful activities with a proven track record at the
State and local level.

SEC. 6. OFFICE OF SMALL BUSINESS EDUCATION.

    Title II of the Department of Education Organization Act (20 U.S.C.
3411 et seq.) is amended by adding at the end the following:

``SEC. 220. OFFICE OF SMALL BUSINESS EDUCATION.

    ``(a) There shall be in the Department an Office of Small Business
Education (hereafter in this section referred to as the `Office'), to
be administered by the Director of Small Business Education. The
Director of Small Business Education shall report directly to the
Secretary and shall perform such additional functions as the Secretary
may prescribe.
    ``(b) The Director of Small Business Education, through the Office,
shall--
            ``(1) review the needs of small businesses and the
        contributions the small business community may make with
        respect to efforts to improve education;
            ``(2) promote efforts to address the needs of small
        businesses though education programs;
            ``(3) work to remove impediments to partnerships between
        school systems and small businesses; and
            ``(4) propose solutions to education-related problems
        facing small businesses.''.

SEC. 7. TECHNICAL ASSISTANCE.

    (a) In General.--The Director of the Office of Small Business
Education shall provide technical assistance to small businesses, small
business organizations, school systems, and communities working
cooperatively to improve education outcomes.
    (b) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section such sums as may be necessary
for fiscal year 2001 and each of the 4 succeeding fiscal years.

SEC. 8. TAX CREDIT FOR QUALIFIED EDUCATION OPPORTUNITY EXPENSES.

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

``SEC. 45E. SMALL BUSINESS EDUCATION OPPORTUNITY CREDIT.

    ``(a) General Rule.--For purposes of section 38, in the case of a
small business, the small business education opportunity credit
determined under this section for the taxable year is an amount equal
to 15 percent of qualified education opportunity credit expenses paid
or incurred by the taxpayer during the taxable year.
    ``(b) Qualified Education Opportunity Expenses.--For purposes of
this section--
            ``(1) In general.--The term `qualified education
        opportunity expenses' means an amount paid or incurred in
        connection with an eligible work study program, including--
                    ``(A) administrative expenses of the taxpayer, and
                    ``(B) remuneration paid to participants in such
                program for services performed by such participant.
            ``(2) Eligible work study program.--The term `eligible work
        study program' means a written program--
                    ``(A) approved by the appropriate State educational
                agency, and
                    ``(B) involving a partnership with a secondary
                school to provide work study and internship
                opportunities for eligible individuals.
            ``(3) Eligible individual.--The term `eligible individual'
        means an individual who is--
                    ``(A) a full-time student in a secondary school, or
                    ``(B) a full-time teacher in a secondary school.
            ``(4) Exceptions.--Such term does not include--
                    ``(A) expenses for which any other Federal or State
                credit or payment is made, or
                    ``(B) expenses paid or incurred for a professional
                conference or for an orientation program.
    ``(c) Definitions; Special Rules.--
            ``(1) Secondary school.--For purposes of this section, the
        term `secondary school' has the meaning given such term by
        section 14101 of the Elementary and Secondary Education Act of
        1965 (20 U.S.C. 8801), as in effect on the date of enactment of
        this section.
            ``(2) Special rules.--Rules similar to the rules of
        subsections (c), (d), and (e) of section 52 shall apply for
        purposes of this section.
            ``(3) Aggregation rules.--All persons treated as a single
        employer under subsection (a) or (b) of section 52 or
        subsection (m) or (o) of section 414 shall be treated as one
        person for purposes of subsection (a).
    ``(d) Denial of Double Benefit.--No deduction or credit shall be
allowed under this chapter (other than a credit under this section) for
any amount taken into account in determining the credit under this
section.''.
    (b) Limitation on Carryback.--Section 39(d) of the Internal Revenue
Code of 1986 (relating to transition rules) is amended by adding at the
end the following new paragraph:
            ``(10) No carryback of small business education opportunity
        credit before effective date.--No portion of the unused
        business credit for any taxable year which is attributable to
        the small business education opportunity credit determined
        under section 45E may be carried to a taxable year ending
        before the date of the enactment of section 45E.''.
    (c) Conforming Amendment.--Section 38(b) of the Internal Revenue
Code of 1986 (relating to general business credit) is amended by
striking ``plus'' at the end of paragraph (12), by striking the period
at the end of paragraph (13) and inserting ``, plus'', and by adding at
the end the following new paragraph:
            ``(14) the small business education opportunity credit
        determined under section 45E(a).''.
    (d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 45D the
following new item:

                              ``Sec. 45E. Small business education
                                        opportunity credit.''.
    (e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.

SEC. 9. STUDY AND REPORT.

    (a) In General.--Not later than 6 months after the date of the
enactment of this Act, the Secretary of Education shall conduct a study
and submit to Congress a report regarding the challenges facing small
businesses in obtaining workers with adequate skills.
    (b) Contents.--The report shall include the following:
            (1) Information on the shortage, if any, of workers with
        adequate skills in the small business sector.
            (2) An assessment of the impact on small business of the
        shortage, if any.
            (3) The costs to small businesses associated with the
        shortage, if any.
            (4) The recommendations of the Secretary, if any, on how to
        address the challenges facing small businesses due to the
        shortage, if any, of workers with adequate skills.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Smart Water Management Conservation
and Efficiency Act of 2014''.

SEC. 2. SMART WATER MANAGEMENT PILOT PROGRAM.

    (a) Definitions.--In this section:
            (1) Eligible entity.--The term ``eligible entity'' means--
                    (A) a utility;
                    (B) a municipality;
                    (C) a water district; and
                    (D) any other authority that provides drinking
                water, wastewater treatment, or water reuse services.
            (2) Secretary.--The term ``Secretary'' means the Secretary
        of Energy.
            (3) Smart water management pilot program.--The term ``smart
        water management pilot program'' or ``pilot program'' means the
        pilot program established under subsection (b).
    (b) Smart Water Management Pilot Program.--
            (1) In general.--The Secretary shall establish and carry
        out a smart water management pilot program in accordance with
        this section.
            (2) Purpose.--The purpose of the smart water management
        pilot program is to award grants to eligible entities to
        demonstrate and deploy novel and innovative technology-based
        solutions that will--
                    (A) increase the energy and water efficiency of
                drinking water, wastewater treatment, and water reuse
                systems;
                    (B) improve drinking water, water reuse, and
                wastewater treatment systems to help communities across
                the United States make significant progress in
                conserving water, saving energy, and reducing costs;
                and
                    (C) support the implementation of innovative
                processes and the installation of advanced automated
                systems that provide real-time data on energy and
                water.
            (3) Project selection.--
                    (A) In general.--The Secretary shall make
                competitive, merit-reviewed grants under the pilot
                program to not less than 3, but not more than 5,
                eligible entities.
                    (B) Selection criteria.--In selecting an eligible
                entity to receive a grant under the pilot program, the
                Secretary shall consider--
                            (i) energy and cost savings;
                            (ii) the novelty of the technology to be
                        used;
                            (iii) the degree to which the project
                        integrates next-generation sensors, software,
                        analytics, and management tools;
                            (iv) the anticipated cost-effectiveness of
                        the pilot project in terms of energy efficiency
                        savings, water savings or reuse, and
                        infrastructure costs averted;
                            (v) whether the technology can be deployed
                        in a variety of geographic regions and the
                        degree to which the technology can be
                        implemented on a smaller or larger scale; and
                            (vi) whether the project will be completed
                        in 5 years or less.
                    (C) Applications.--
                            (i) In general.--Subject to clause (ii), an
                        eligible entity seeking a grant under the pilot
                        program shall submit to the Secretary an
                        application at such time, in such manner, and
                        containing such information as the Secretary
                        determines to be necessary.
                            (ii) Contents.--An application under clause
                        (i) shall, at a minimum, include--
                                    (I) a description of the project;
                                    (II) a description of the
                                technology to be used in the project;
                                    (III) the anticipated results,
                                including energy and water savings, of
                                the project;
                                    (IV) a comprehensive budget for the
                                project;
                                    (V) the names of the project lead
                                organization and any partners;
                                    (VI) the number of users to be
                                served by the project; and
                                    (VII) any other information that
                                the Secretary determines to be
                                necessary to complete the review and
                                selection of a grant recipient.
            (4) Administration.--
                    (A) In general.--Not later than 300 days after the
                date of enactment of this Act, the Secretary shall
                select grant recipients under this section.
                    (B) Evaluations.--The Secretary shall annually
                carry out an evaluation of each project for which a
                grant is provided under this section that--
                            (i) evaluates the progress and impact of
                        the project; and
                            (ii) assesses the degree to which the
                        project is meeting the goals of the pilot
                        program.
                    (C) Technical assistance.--On the request of a
                grant recipient, the Secretary shall provide technical
                assistance.
                    (D) Best practices.--The Secretary shall make
                available to the public--
                            (i) a copy of each evaluation carried out
                        under subparagraph (B); and
                            (ii) a description of any best practices
                        identified by the Secretary as a result of
                        those evaluations.
                    (E) Report to congress.--The Secretary shall submit
                to Congress a report containing the results of each
                evaluation carried out under subparagraph (B).
    (c) Funding.--
            (1) In general.--The Secretary shall use not less than
        $7,500,000 of amounts made available to the Secretary to carry
        out this section.
            (2) Prioritization.--In funding activities under this
        section, the Secretary shall prioritize funding in the
        following manner:
                    (A) Any unobligated amounts made available to the
                Secretary to carry out the activities of the Energy
                Efficiency and Renewable Energy Office.
                    (B) Any unobligated amounts (other than those
                described in subparagraph (A)) made available to the
                Secretary.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security COLA Limitation Act
of 1994''.

SEC. 2. LIMITATIONS ON COST-OF-LIVING ADJUSTMENTS.

    (a) In General.--
            (1) Reduction in increases applied to higher primary
        insurance amounts.--Section 215(i)(2)(A) of the Social Security
        Act (42 U.S.C. 415(i)(2)(A)) is amended--
                    (A) by redesignating clause (iii) as clause (vii);
                and
                    (B) in clause (ii), by striking ``The increase
                shall'' in the matter following subclause (III) and all
                that follows through ``Any increase'' and inserting the
                following:
    ``(iii) With respect to the amounts described in subclauses (I) and
(III) of clause (ii), the increase shall be derived by multiplying each
of such amounts (including each of those amounts as previously
increased under this subparagraph) by the applicable increase
percentage.
    ``(iv) With respect to primary insurance amounts described in
subclause (II) of clause (ii), the increase shall be derived by--
            ``(I) multiplying each of such amounts (including each such
        amount as previously increased under this subparagraph) by the
        applicable increase percentage,
            ``(II) determining among all such amounts as increased
        under subclause (I) the greatest primary insurance amount which
        is below the 20th percentile of such amounts, and
            ``(III) reducing each primary insurance amount as increased
        under subclause (I) to the sum of such amount determined as if
        there had been no reduction in such amount under this subclause
        in any preceding year and the amount of the increase under
        subclause (I) in the primary insurance amount described in
        subclause (II).
    ``(v) Any amount increased under clause (iii) or clause (iv) which
is not a multiple of $0.10 shall be decreased to the next lower
multiple of $0.10.
    ``(vi) Any increase''.
            (2) Conforming amendment.--The last sentence of section
        215(a)(4) of such Act (42 U.S.C. 415(a)(4)) is amended, in
        subclause (I), by striking ``clause (iii) of subsection
        (i)(2)(A)'' and inserting ``clause (vii) of subsection
        (i)(2)(A)''.
    (b) Conforming Amendments To Maintain Current Levels of Cost-of-
Living Adjustment Under Other Programs.--
            (1) Supplemental security income for the aged, blind, and
        disabled.--Section 1617(a)(2) of the Social Security Act (42
        U.S.C. 1382f(a)(2)) is amended by striking ``by the same
        percentage'' and all that follows through ``percentage,'' and
        inserting the following: ``by the applicable increase
        percentage (within the meaning of section 215(i)(1)(C)) used in
        determining the amount by which benefit amounts under title II
        are increased for such month''.
            (2) Supplementary medical insurance.--Section 1839(a)(3)(B)
        of such Act (42 U.S.C. 1395r(a)(3)(B)) is amended by striking
        ``by a percentage'' and all that follows through ``November 1''
        and inserting the following: ``by the applicable increase
        percentage (within the meaning of section 215(i)(1)(C)) used in
        determining the amount by which benefit amounts under title II
        are increased for the month of December preceding the year of
        the promulgation''.
            (3) Certain veteran's benefits.--Section 3112 of title 38,
        United States Code, is amended--
                    (A) in subsection (a), by striking ``by the same
                percentage by which such benefit amounts are
                increased'' and inserting ``by the applicable increase
                percentage (within the meaning of section 215(i)(1)(C)
                of such Act) used in determining the amount by which
                such benefit amounts are increased''; and
                    (B) in subsection (b)(1), by striking ``by the same
                percentage as the percentage by which such benefit
                amounts are increased'' and inserting ``by the
                applicable increase percentage (within the meaning of
                section 215(i)(1)(C) of such Act) used in determining
                the amount by which such benefit amounts are
                increased''.
            (4) Cost-of-living adjustments to limitations on benefits
        and contributions under qualified plans.--Subsection (d) of
        section 415 of the Internal Revenue Code of 1986 (relating to
        cost-of-living adjustments) is amended by striking ``section
        215(i)(2)(A)'' and inserting ``section 215(i)(2)(A)(iii)''.
    (c) Amendment to Prior Applicable Law.--Section 215(i)(4) of the
Social Security Act (42 U.S.C. 415(i)(4)) is amended by adding at the
end the following new sentence: ``The Secretary shall provide by
regulation for the continued application of this subsection as in
effect in December 1978 as provided by the preceding provisions of this
paragraph and the amendments referred to therein. Such regulations
shall provide for the application of the amendments to the preceding
provisions of this subsection made by section 2 of the Social Security
Solvency Enhancement Act of 1994 so as to have the same effect on the
corresponding provisions of this subsection as in effect in December
1978 and applicable in accordance with this paragraph.''.

SEC. 3. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to
adjustments under section 215(i) of the Social Security Act effective
with months after November 1994.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Lock-Box Act of
2005''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds that--
            (1) fiscal pressures will mount as an aging population
        increases the Government's obligations to provide retirement
        income and health services;
            (2) Social Security surpluses should be reserved for
        strengthening and preserving the Social Security Trust Funds;
        and
            (3) preserving Social Security surpluses would restore
        confidence in the long-term financial integrity of Social
        Security.
    (b) Purpose.--It is the purpose of this Act to prevent the Social
Security Trust Funds from being used for any purpose other than
providing retirement security.

SEC. 3. PROTECTION OF SOCIAL SECURITY TRUST FUNDS.

    (a) Protection of Social Security.--Title III of the Congressional
Budget Act of 1974 is amended by adding at the end the following new
section:

                     ``lock-box for social security

    ``Sec. 316. (a) Lock-Box for Social Security.--
            ``(1) Concurrent resolutions on the budget.--
                    ``(A) In general.--It shall not be in order in the
                House of Representatives or the Senate to consider any
                concurrent resolution on the budget, or an amendment
                thereto or conference report thereon, that would set
                forth totals for any fiscal year with respect to the
                Social Security Trust Funds that are less than the
                totals of the Social Security Trust Funds for that
                fiscal year as calculated in accordance with a current
                services baseline.
                    ``(B) Exception.--(i) Subparagraph (A) shall not
                apply to the extent that a violation of such
                subparagraph would result from an assumption in the
                resolution, amendment, or conference report, as
                applicable, of an increase in outlays or a decrease in
                revenues and disbursements relative to the baseline
                underlying that resolution for social security reform
                legislation for any such fiscal year.
                    ``(ii) If a concurrent resolution on the budget, or
                an amendment thereto or conference report thereon,
                would be in violation of subparagraph (A) because of an
                assumption of an increase in outlays or a decrease in
                revenue relative to the baseline underlying that
                resolution for social security reform legislation for
                any such fiscal year, then that resolution shall
                include a statement identifying any such increase in
                outlays or decrease in revenues and disbursements.
            ``(2) Spending and tax legislation.--
                    ``(A) In general.--It shall not be in order in the
                House of Representatives or the Senate to consider any
                bill, joint resolution, amendment, motion, or
                conference report if--
                            ``(i) the enactment of that bill or
                        resolution, as reported;
                            ``(ii) the adoption and enactment of that
                        amendment; or
                            ``(iii) the enactment of that bill or
                        resolution in the form recommended in that
                        conference report,
                would cause the totals for any fiscal year covered by
                the most recently agreed to concurrent resolution on
                the budget with respect to the Social Security Trust
                Funds to be less than the totals of the Social Security
                Trust Funds for that fiscal year as calculated in
                accordance with the current services baseline.
                    ``(B) Exception.--Subparagraph (A) shall not apply
                to social security reform legislation.
    ``(b) Enforcement.--For purposes of enforcing any point of order
under subsection (a), the totals of the Social Security Trust Funds for
a fiscal year shall be the levels set forth in the later of the report
accompanying the concurrent resolution on the budget (or, in the
absence of such a report, placed in the Congressional Record prior to
the consideration of such resolution) or in the joint explanatory
statement of managers accompanying such resolution.
    ``(c) Additional Content of Reports Accompanying Budget Resolutions
and of Joint Explanatory Statements.--The report accompanying any
concurrent resolution on the budget and the joint explanatory statement
accompanying the conference report on each such resolution shall
include the levels of the totals in the budget for each fiscal year set
forth in such resolution and of the revenues and disbursements in the
Social Security Trust Funds.
    ``(d) Definitions.--As used in this section, the term `social
security reform legislation' means a bill or a joint resolution to save
social security that includes a provision stating the following: `For
purposes of section 316(a) of the Congressional Budget Act of 1974,
this Act constitutes social security reform legislation.'.
    ``(e) Waiver and Appeal.--Subsection (a) may be waived or suspended
in the Senate only by an affirmative vote of three-fifths of the
Members, duly chosen and sworn. An affirmative vote of three-fifths of
the Members of the Senate, duly chosen and sworn, shall be required in
the Senate to sustain an appeal of the ruling of the Chair on a point
of order raised under this section.
    ``(f)  Effective Date.--This section shall cease to have any force
or effect upon the enactment of social security reform legislation.''.
    (b) Conforming Amendment.--The table of contents set forth in
section 1(b) of the Congressional Budget and Impoundment Control Act of
1974 is amended by adding after the item for section 315 the following:

``Sec. 316. Lock-box for social security.''.

SEC. 4. PRESIDENT'S BUDGET.

    (a) Protection of Social Security.--If the budget of the United
States Government submitted by the President under section 1105(a) of
title 31, United States Code, recommends totals for any fiscal year
with respect to the Social Security Trust Funds that are less than the
totals of the Social Security Trust Funds for that fiscal year as
calculated in accordance with current services baseline, then it shall
include a detailed proposal for social security reform legislation.
    (b) Effective Date.--Subsection (a) shall cease to have any force
or effect upon the enactment of social security reform legislation as
defined by section 316(d) of the Congressional Budget Act of 1974.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Preservation through
Individual Choice Enhancement Act''.

SEC. 2. ELECTION TO TAKE EMPLOYEE PAYROLL TAX CUT.

    (a) In General.--Section 601 of the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010 is amended by
redesignating subsections (b) through (g) as subsections (c) through
(i), respectively, and by inserting after subsection (a) the following
new subsection:
    ``(b) Election To Take Employee Payroll Tax Cut.--
            ``(1) In general.--Subsection (a) shall apply with respect
        to remuneration received by any individual for services
        rendered in a calendar year (or taxable year beginning in the
        calendar year) in the payroll tax holiday period only if a tax
        holiday election under paragraph (2) is in effect with respect
        to such calendar year.
            ``(2) Tax holiday election.--For purposes of this
        subsection--
                    ``(A) In general.--The term `tax holiday election'
                means, with respect to the individual, an election to
                have subsection (a) apply to a calendar year (or
                taxable year beginning in such calendar year) in the
                payroll tax holiday period beginning in or after 2012.
                Any such election shall remain in effect until such
                election is revoked.
                    ``(B) When made.--An election with respect to a
                calendar year (and a taxable year beginning in the
                taxable year) may be made before July 1 of the calendar
                year for which such remuneration is received.
                    ``(C) Revocation of election.--Subject to such
                conditions as the Secretary deems necessary, an
                individual may revoke an election to have subsection
                (a) apply with respect to a calendar year (and taxable
                year beginning in the calendar year) if such revocation
                is made before July 1 of the calendar year.
                    ``(D) Time and manner of election and revocation.--
                Any election and revocation under this subsection shall
                be made at such time and in such manner as the
                Secretary may prescribe.
            ``(3) Special rules.--
                    ``(A) 1st employment or self-employment after
                beginning of year.--In the case of an individual whose
                employment or self-employment first commences after the
                beginning of the calendar year or taxable year (as the
                case may be), the election under paragraph (2)(A) shall
                be made before or with the beginning of such
                employment.
                    ``(B) Multiple employers.--In the case that an
                individual is employed by more than 1 employer
                (including self-employment) for a period, an election
                or revocation made under this subsection made with
                respect to remuneration from 1 employer shall apply to
                all employers. For purposes of the preceding sentence,
                the most recent valid election or revocation for a
                period shall be the only election or revocation (as the
                case may be) in effect for that period.
            ``(4) Overpayment and underpayment of tax.--
                    ``(A) Credit for overpayment.--See sections 6402
                and 6413 of such Code for provisions relating to
                overpayments of employment taxes.
                    ``(B) Underpayment of taxes.--If, by reason of an
                election or revocation under this subsection for a
                calendar year or taxable year, an individual has a
                liability for tax under section 1401(a), 3101(a),
                3201(a), or 3211(a)(1) of such Code for the taxable
                year beginning with or in the calendar year, for
                purposes of subtitle F of such Code, such liability,
                together with interest on such liability at the
                underpayment rate established under section 6621, shall
                be assessed and collected in the manner prescribed by
                the Secretary.
            ``(5) Regulations.--The Secretary, in consultation with the
        Commissioner of Social Security, shall prescribe such
        regulations or other guidance as may be necessary to carry out
        this subsection. Such regulations or other guidance shall
        include procedures providing for the exchange of information
        between the Secretary and the Commissioner of Social Security
        for purposes of this subsection.''.
    (b) Extension of Retirement Age in Connection With Election To Take
Payroll Tax Cut.--Section 216(l) of the Social Security Act (42 U.S.C
416(l)) is amended by adding at the end the following new paragraph:
    ``(4)(A) For each calendar year beginning with or after 2012 for
which section 601(a) of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 applies with respect to
the wages received by an individual for services rendered in such year,
the retirement age (as defined in paragraph (1)) of such individual
shall be increased by 1 month.
    ``(B) In the case of any taxable year for which such section 601(a)
applies (with respect to remuneration received by an individual as
self-employment income for services rendered in such taxable year), any
calendar year in which such taxable year commences shall be treated as
a calendar year for which such section 601(a) applies as described in
subparagraph (A).''.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Protection Act of
2011''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Social Security is the most successful and reliable
        social program in our Nation's history.
            (2) For 75 years, through good times and bad, Social
        Security has reliably kept millions of senior citizens,
        individuals with disabilities, and children out of poverty.
            (3) Before President Franklin Roosevelt signed the Social
        Security Act into law on August 14, 1935, approximately half of
        the senior citizens in the United States lived in poverty; less
        than 10 percent of seniors live in poverty today.
            (4) Social Security has succeeded in protecting working
        Americans and their families from devastating drops in
        household income due to lost wages resulting from retirement,
        disability, or the death of a spouse or parent.
            (5) More than 53,000,000 Americans receive Social Security
        benefits, including 36,500,000 retirees and their spouses,
        9,200,000 veterans, 8,200,000 disabled individuals and their
        spouses, 4,500,000 surviving spouses of deceased workers, and
        4,300,000 dependent children.
            (6) Social Security has never contributed to the Federal
        budget deficit or the national debt, and benefit cuts should
        not be proposed as a solution to reducing the Federal budget
        deficit.
            (7) Social Security is not in a crisis or going bankrupt,
        as the Social Security Trust Funds have been running surpluses
        for the last quarter of a century.
            (8) According to the Social Security Administration, the
        Social Security Trust Funds currently maintain a
        $2,600,000,000,000 surplus that is project to grow to
        $4,200,000,000,000 by 2023.
            (9) According to the Social Security Administration, even
        if no changes are made to the Social Security program, full
        benefits will be available to every recipient until 2037, with
        enough funding remaining after that date to pay about 78
        percent of promised benefits.
            (10) According to the Social Security Administration,
        ``money flowing into the [Social Security] trust funds is
        invested in U.S. Government securities . . . the investments
        held by the trust funds are backed by the full faith and credit
        of the U.S. Government. The Government has always repaid Social
        Security, with interest.''.
            (11) All workers who contribute into Social Security
        through the 12.4 percent payroll tax, which is divided equally
        between employees and employers on income up to $106,800,
        deserve to have a dignified and secure retirement.
            (12) Social Security provides the majority of income for
        two-thirds of the elderly population in the United States, with
        approximately one-third of elderly individuals receiving nearly
        all of their income from Social Security.
            (13) Overall, Social Security benefits for retirees
        currently average a modest $14,000 a year, with the average for
        women receiving benefits being less than $12,000 per year.
            (14) Nearly 1 out of every 4 adult Social Security
        beneficiaries has served in the United States military.
            (15) Social Security is not solely a retirement program, as
        it also serves as a disability insurance program for American
        workers who become permanently disabled and unable to work.
            (16) The Social Security Disability Insurance program is a
        critical lifeline for millions of American workers, as a 20-
        year-old worker faces a 30 percent chance of becoming disabled
        before reaching retirement age.
            (17) Proposals to privatize the Social Security program
        would jeopardize the security of millions of Americans by
        subjecting them to the ups-and-downs of the volatile stock
        market as the source of their retirement benefits.
            (18) Raising the retirement age would jeopardize the
        retirement future of millions of American workers, particularly
        those in physically demanding jobs as well as lower-income
        women, African-Americans, and Latinos, all of whom have a much
        lower life expectancy than wealthier Americans.
            (19) Social Security benefits have already been cut by 13
        percent, as the Normal Retirement Age was raised in 1983 from
        65 years of age to 67 years of age by 2022.
            (20) According to the Social Security Administration,
        raising the retirement age for future retirees would reduce
        benefits by 6 to 7 percent for each year that the Normal
        Retirement Age is raised.
            (21) Reducing cost-of-living adjustments for current or
        future Social Security beneficiaries would force millions of
        such individuals to choose between heating their homes, putting
        food on the table, or paying for their prescription drugs.
            (22) Social Security is a promise that this Nation cannot
        afford to break.

SEC. 3. LIMITATION ON CHANGES TO THE SOCIAL SECURITY PROGRAM FOR
              CURRENT AND FUTURE BENEFICIARIES.

    (a) In General.--Notwithstanding any other provision of law, it
shall not be in order in the Senate or the House of Representatives to
consider, for purposes of the old-age, survivors, and disability
insurance benefits program established under title II of the Social
Security Act (42 U.S.C. 401 et seq.), any legislation that--
            (1) increases the retirement age (as defined in section
        216(l)(1) of the Social Security Act (42 U.S.C. 416(l)(1))) or
        the early retirement age (as defined in section 216(l)(2) of
        the Social Security Act (42 U.S.C. 416(l)(2))) for individuals
        receiving benefits under title II of the Social Security Act on
        or after the date of enactment of this Act;
            (2) reduces cost-of-living increases for individuals
        receiving benefits under title II of the Social Security Act on
        or after the date of enactment of this Act, as determined under
        section 215(i) of the Social Security Act (42 U.S.C. 415(i));
            (3) reduces benefit payment amounts for individuals
        receiving benefits under title II of the Social Security Act on
        or after the date of enactment of this Act; or
            (4) creates private retirement accounts for any of the
        benefits individuals receive under title II of the Social
        Security Act on or after the date of enactment of this Act.
    (b) Waiver or Suspension.--
            (1) In the senate.--The provisions of this section may be
        waived or suspended in the Senate only by the affirmative vote
        of two-thirds of the Members, present and voting.
            (2) In the house.--The provisions of this section may be
        waived or suspended in the House of Representatives only by a
        rule or order proposing only to waive such provisions by an
        affirmative vote of two-thirds of the Members, present and
        voting.
    (c) Point of Order Protection.--In the House of Representatives, it
shall not be in order to consider a rule or order that waives the
application of paragraph (2) of subsection (b).
    (d) Motion To Suspend.--It shall not be in order for the Speaker to
entertain a motion to suspend the application of this section under
clause 1 of rule XV of the Rules of the House of Representatives.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security Safety Dividend
Act''.

SEC. 2. PAYMENT IN LIEU OF A COST-OF-LIVING ADJUSTMENT TO RECIPIENTS OF
              SOCIAL SECURITY, SUPPLEMENTAL SECURITY INCOME, RAILROAD
              RETIREMENT BENEFITS, AND VETERANS DISABILITY COMPENSATION
              OR PENSION BENEFITS.

    (a) Authority To Make Payments.--
            (1) Eligibility.--
                    (A) In general.--The Secretary of the Treasury
                shall disburse, out of any funds in the Treasury of the
                United States not otherwise appropriated, a cash
                payment equal to $250 for each non-COLA year of a
                program providing benefit payments described in clause
                (i), (ii), or (iii) of subparagraph (C) or in
                subparagraph (D) to each individual who, for any month
                during such year, is entitled to such benefit payment.
                    (B) Non-COLA year.--For purposes of this section,
                the term ``non-COLA year'' means, in connection with a
                program referred to in subparagraph (A), a 12-month
                period for which--
                            (i) a cost-of-living adjustment is
                        generally provided under such program in
                        relation to an index specified in section
                        215(i) of the Social Security Act (42 U.S.C.
                        415(i)); and
                            (ii) such an adjustment does not take
                        effect by reason of the performance of such
                        index.
                    (C) Benefit payment described.--For purposes of
                subparagraph (A):
                            (i) Title ii benefit.--A benefit payment
                        described in this clause is a monthly insurance
                        benefit payable (without regard to sections
                        202(j)(1) and 223(b) of the Social Security Act
                        (42 U.S.C. 402(j)(1), 423(b)) under--
                                    (I) section 202(a) of such Act (42
                                U.S.C. 402(a));
                                    (II) section 202(b) of such Act (42
                                U.S.C. 402(b));
                                    (III) section 202(c) of such Act
                                (42 U.S.C. 402(c));
                                    (IV) section 202(d)(1)(B)(ii) of
                                such Act (42 U.S.C. 402(d)(1)(B)(ii));
                                    (V) section 202(e) of such Act (42
                                U.S.C. 402(e));
                                    (VI) section 202(f) of such Act (42
                                U.S.C. 402(f));
                                    (VII) section 202(g) of such Act
                                (42 U.S.C. 402(g));
                                    (VIII) section 202(h) of such Act
                                (42 U.S.C. 402(h));
                                    (IX) section 223(a) of such Act (42
                                U.S.C. 423(a));
                                    (X) section 227 of such Act (42
                                U.S.C. 427); or
                                    (XI) section 228 of such Act (42
                                U.S.C. 428).
                            (ii) Railroad retirement benefit.--A
                        benefit payment described in this clause is a
                        monthly annuity or pension payment payable
                        (without regard to section 5(a)(ii) of the
                        Railroad Retirement Act of 1974 (45 U.S.C.
                        231d(a)(ii))) under--
                                    (I) section 2(a)(1) of such Act (45
                                U.S.C. 231a(a)(1));
                                    (II) section 2(c) of such Act (45
                                U.S.C. 231a(c));
                                    (III) section 2(d)(1)(i) of such
                                Act (45 U.S.C. 231a(d)(1)(i));
                                    (IV) section 2(d)(1)(ii) of such
                                Act (45 U.S.C. 231a(d)(1)(ii));
                                    (V) section 2(d)(1)(iii)(C) of such
                                Act to an adult disabled child (45
                                U.S.C. 231a(d)(1)(iii)(C));
                                    (VI) section 2(d)(1)(iv) of such
                                Act (45 U.S.C. 231a(d)(1)(iv));
                                    (VII) section 2(d)(1)(v) of such
                                Act (45 U.S.C. 231a(d)(1)(v)); or
                                    (VIII) section 7(b)(2) of such Act
                                (45 U.S.C. 231f(b)(2)) with respect to
                                any of the benefit payments described
                                in clause (i) of this subparagraph.
                            (iii) Veterans benefit.--A benefit payment
                        described in this clause is a compensation or
                        pension payment payable under--
                                    (I) section 1110, 1117, 1121, 1131,
                                1141, or 1151 of title 38, United
                                States Code;
                                    (II) section 1310, 1312, 1313,
                                1315, 1316, or 1318 of title 38, United
                                States Code;
                                    (III) section 1513, 1521, 1533,
                                1536, 1537, 1541, 1542, or 1562 of
                                title 38, United States Code; or
                                    (IV) section 1805, 1815, or 1821 of
                                title 38, United States Code,
                        to a veteran, surviving spouse, child, or
                        parent as described in paragraph (2), (3),
                        (4)(A)(ii), or (5) of section 101, title 38,
                        United States Code.
                    (D) SSI cash benefit described.--A SSI cash benefit
                described in this subparagraph is a cash benefit
                payable under section 1611 (other than under subsection
                (e)(1)(B) of such section) or 1619(a) of the Social
                Security Act (42 U.S.C. 1382, 1382h).
            (2) Requirement.--A payment shall be made under paragraph
        (1) only to individuals who reside in 1 of the 50 States, the
        District of Columbia, Puerto Rico, Guam, the United States
        Virgin Islands, American Samoa, or the Northern Mariana
        Islands, or who are utilizing a foreign or domestic Army Post
        Office, Fleet Post Office, or Diplomatic Post Office address.
        For purposes of the preceding sentence, the determination of
        the individual's residence shall be based on the address of
        record, as of the date of certification under subsection (b)
        for a payment under this section under a program specified in
        paragraph (1).
            (3) No double payments.--An individual shall be paid only 1
        payment for any non-COLA year under this section, regardless of
        whether the individual is entitled to, or eligible for, more
        than 1 benefit or cash payment described in paragraph (1).
            (4) Limitation.--A payment under this section shall not be
        made (or, in the case of subparagraph (D), shall not be due)--
                    (A) in the case of an individual entitled to a
                benefit specified in paragraph (1)(B)(i) or paragraph
                (1)(B)(ii)(VIII) if, for any month within the 12-month
                period ending with the month of payment, such
                individual's benefit under such paragraph was not
                payable by reason of subsection (x) or (y) of section
                202 the Social Security Act (42 U.S.C. 402) or section
                1129A of such Act (42 U.S.C. 1320a-8a);
                    (B) in the case of an individual entitled to a
                benefit specified in paragraph (1)(B)(iii) if, for any
                month within the 12-month period ending with the month
                of payment, such individual's benefit under such
                paragraph was not payable, or was reduced, by reason of
                section 1505, 5313, or 5313B of title 38, United States
                Code;
                    (C) in the case of an individual entitled to a
                benefit specified in paragraph (1)(C) if, for any month
                within the 12-month period ending with the month of
                payment, such individual's benefit under such paragraph
                was not payable by reason of subsection (e)(1)(A) or
                (e)(4) of section 1611 (42 U.S.C. 1382) or section
                1129A of such Act (42 U.S.C. 1320a-8a); or
                    (D) in the case of any individual whose date of
                death occurs--
                            (i) before the date of the receipt of the
                        payment; or
                            (ii) in the case of a direct deposit,
                        before the date on which such payment is
                        deposited into such individual's account.
                In the case of any individual whose date of death
                occurs before a payment is negotiated (in the case of a
                check) or deposited (in the case of a direct deposit),
                such payment shall not be due and shall not be reissued
                to the estate of such individual or to any other
                person.
            (5) Timing and manner of payments.--The Secretary of the
        Treasury shall commence disbursing payments under this section
        at the earliest practicable date for any non-COLA year prior to
        April 1 following such year. The Secretary of the Treasury may
        disburse any payment electronically to an individual in such
        manner as if such payment was a benefit payment or cash benefit
        to such individual under the applicable program described in
        subparagraph (B) or (C) of paragraph (1).
    (b) Identification of Recipients.--The Commissioner of Social
Security, the Railroad Retirement Board, and the Secretary of Veterans
Affairs shall certify the individuals entitled to receive payments
under this section for each non-COLA year and provide the Secretary of
the Treasury with the information needed to disburse such payments. A
certification of an individual shall be unaffected by any subsequent
determination or redetermination of the individual's entitlement to, or
eligibility for, a benefit specified in subparagraph (B) or (C) of
subsection (a)(1) (except that such certification shall be affected by
a determination that an individual is an individual described in
subparagraph (A), (B), (C), or (D) of subsection (a)(4) during a period
described in such subparagraphs).
    (c) Treatment of Payments.--
            (1) Payment to be disregarded for purposes of all federal
        and federally assisted programs.--A payment under subsection
        (a) shall not be regarded as income and shall not be regarded
        as a resource for the month of receipt and the following 9
        months, for purposes of determining the eligibility of the
        recipient (or the recipient's spouse or family) for benefits or
        assistance, or the amount or extent of benefits or assistance,
        under any Federal program or under any State or local program
        financed in whole or in part with Federal funds.
            (2) Payment not considered income for purposes of
        taxation.--A payment under subsection (a) shall not be
        considered as gross income for purposes of the Internal Revenue
        Code of 1986.
            (3) Payments protected from assignment.--The provisions of
        sections 207 and 1631(d)(1) of the Social Security Act (42
        U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad
        Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of
        title 38, United States Code, shall apply to any payment made
        under subsection (a) as if such payment was a benefit payment
        or cash benefit to such individual under the applicable program
        described in subparagraph (B) or (C) of subsection (a)(1).
            (4) Payments subject to offset.--Notwithstanding paragraph
        (3)--
                    (A) any payment made under this section shall, in
                the case of a payment of a direct deposit which is made
                after the date of the enactment of this Act, be subject
                to the reclamation provisions under subpart B of part
                210 of title 31, Code of Federal Regulations (relating
                to reclamation of benefit payments); and
                    (B) any payment made under this section shall not,
                for purposes of section 3716 of title 31, United States
                Code, be considered a benefit payment or cash benefit
                made under the applicable program described in
                subparagraph (B) or (C) of subsection (a)(1), and all
                amounts paid shall be subject to offset to collect
                delinquent debts.
    (d) Payment to Representative Payees and Fiduciaries.--
            (1) In general.--In any case in which an individual who is
        entitled to a payment under subsection (a) and whose benefit
        payment or cash benefit described in paragraph (1) of that
        subsection is paid to a representative payee or fiduciary, the
        payment under subsection (a) shall be made to the individual's
        representative payee or fiduciary and the entire payment shall
        be used only for the benefit of the individual who is entitled
        to the payment.
            (2) Applicability.--
                    (A) Payment on the basis of a title ii or ssi
                benefit.--Section 1129(a)(3) of the Social Security Act
                (42 U.S.C. 1320a-8(a)(3)) shall apply to any payment
                made on the basis of an entitlement to a benefit
                specified in paragraph (1)(B)(i) or (1)(C) of
                subsection (a) in the same manner as such section
                applies to a payment under title II or XVI of such Act.
                    (B) Payment on the basis of a railroad retirement
                benefit.--Section 13 of the Railroad Retirement Act (45
                U.S.C. 231l) shall apply to any payment made on the
                basis of an entitlement to a benefit specified in
                paragraph (1)(B)(ii) of subsection (a) in the same
                manner as such section applies to a payment under such
                Act.
                    (C) Payment on the basis of a veterans benefit.--
                Sections 5502, 6106, and 6108 of title 38, United
                States Code, shall apply to any payment made on the
                basis of an entitlement to a benefit specified in
                paragraph (1)(B)(iii) of subsection (a) in the same
                manner as those sections apply to a payment under that
                title.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Somalia Stabilization Act of 2013''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) Since the collapse of the Siad Barre regime in 1991,
        Somalia has struggled to rebuild a government and assert order
        and control over warlords, clan militias, and extremist groups.
            (2) The lack of functioning state and governing structures
        led to chronic humanitarian need within Somalia and enabled
        terrorist groups, maritime crime, illicit trafficking, and mass
        refugee flows to flourish.
            (3) In 2007, the Ethiopian military ousted the Islamic
        Courts Union and the United Nations authorized the African
        Union to deploy a peacekeeping force to Somalia, the African
        Union Mission to Somalia (AMISOM), in order to support the
        Transitional Federal Government to establish order in Somalia.
        AMISOM currently consists of troops from Burundi, Djibouti,
        Kenya, Sierra Leone, and Uganda.
            (4) In 2008, Harakat al-Shabaab al-Mujahideen (al-Shabaab)
        was designated a Foreign Terrorist Organization and a Specially
        Designated Global Terrorist entity by the United States
        Government.
            (5) In 2010, al-Shabaab took control of southern and
        central Somalia and instituted strict Sharia law.
            (6) In July 2010, Al-Shabaab retaliated against a
        contributor to AMISOM by carrying out an attack in Kampala,
        Uganda, which killed 74 people and injured 70 others.
            (7) In 2010, in response to growing al-Shabaab dominance
        and brutality, the AMISOM mandate was expanded to directly
        target and counter al-Shabaab in Somalia.
            (8) In 2011 and 2012, when many parts of the country were
        suffering from severe food insecurity and famine, al-Shabaab
        denied humanitarian access to its residents, resulting in the
        death of close to 260,000 people and acute food insecurity for
        millions.
            (9) In 2011, the Kenyan Defense Force joined AMISOM, to
        help take control of urban areas like Mogadishu and Kismayo
        from al-Shabaab control.
            (10) In 2012, improved security in much of urban Somalia
        enabled the Transitional Federal Government to complete a draft
        constitution and end its transitional term.
            (11) In 2012, a regionally representative Somali
        constituent assembly elected a new Federal parliament, which in
        turn elected President Hassan Sheikh Mohamud.
            (12) The United States, Arab and European countries, the
        United Nations, and the African Union officially recognized the
        new Somali government, citing the process that created it as
        being the most credible and inclusive process to date.
            (13) On March 6, 2013, the United Nations Security Council
        passed Resolution 2093, creating a new exemption to the 21-
        year-old arms embargo for a period of 12 months, to allow for
        ``deliveries of weapons or military equipment or the provision
        of advice, assistance or training, intended solely for the
        development of the National Security Forces of the Federal
        Government of Somalia'', and calling for the training,
        equipping, and capacity-building of Somali Security Forces,
        including both its armed forces and police, with special focus
        on the development of infrastructure to ``ensure the safe
        storage, registration, maintenance and distribution of military
        equipment,'' and ``procedures and codes of conduct . . . for
        the registration, distribution, use, and storage of weapons''.
            (14) On May 2, 2013, the United National Security Council
        passed Resolution 2102, establishing the United Nations
        Assistance Mission in Somalia (UNSOM) under the leadership of a
        Special Representative of the Secretary-General to support the
        Government of Somalia with peace-building, state-building and
        governance, as well as the coordination of international
        assistance.
            (15) Though greeted with great optimism, the Government of
        Somalia has run into many challenges, which has stalled its
        efforts to finalize the constitution, guide the structure of
        the new state, or provide services to the population.
            (16) President Hassan Sheikh Mohamud and his government
        have committed to the completion of these tasks and to holding
        a constitutional referendum and national election by 2016.
            (17) On September 16, 2013, the international community and
        a high level Somali delegation endorsed a compact based on the
        ``New Deal Strategy for Engagement in Fragile States.'' Donors
        pledged $2,400,000,000 over three years to support Somali
        development priorities, including $69,000,000 from the United
        States.
            (18) Al Shabaab continues to use terrorist tactics to
        attack soft targets. On September 21-24, 2013, al-Shabaab
        perpetrated an attack on the Westgate mall in Nairobi, Kenya,
        killing at least 67 people.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that the United States should--
            (1) support the Somali Federal Government, regional
        administrations, Federal units, and people in their ongoing
        efforts to consolidate political gains and develop credible,
        transparent, and representative government systems and
        institutions, and foster complementary processes at the local,
        regional, and national levels;
            (2) continue to support African-led regional efforts to
        improve security and stability in Somalia, including through
        the African Union Mission to Somalia (AMISOM) and the United
        Nations Assistance Mission in Somalia (UNSOM);
            (3) support the people and Government of Somalia to develop
        professional and regionally and ethnically representative
        Somali security forces that are capable of maintaining and
        expanding security within Somalia, confronting international
        security threats such as terrorism, and preventing human rights
        abuses;
            (4) continue to provide lifesaving humanitarian assistance
        as needed, while bolstering resilience and building a
        foundation for sustained, inclusive development for the people
        of Somalia; and
            (5) carry out all diplomatic, economic, intelligence,
        military, and development activities in Somalia within the
        context of a comprehensive strategy coordinated through an
        interagency process.

SEC. 4. REQUIREMENT OF A STRATEGY TO SUPPORT THE CONSOLIDATION OF
              SECURITY AND GOVERNANCE GAINS IN SOMALIA.

    (a) Requirement for Strategy.--Not later than 120 days after the
date of the enactment of this Act, the President shall submit to the
appropriate committees of Congress a strategy to guide future United
States action in support of the Government and people of Somalia to
foster economic growth and opportunity, counter armed threats to
stability, and develop credible, transparent, and representative
government systems and institutions.
    (b) Content of Strategy.--The strategy required under subsection
(a) should include the following elements:
            (1) A clearly stated policy toward Somalia on supporting
        the consolidation of political gains at the national level,
        while also encouraging and supporting complementary processes
        at the local and regional levels.
            (2) Measures to support the development goals identified by
        the people and Government of Somalia.
            (3) Plans for strengthening efforts by the Government of
        Somalia, the African Union, and regional governments to
        stabilize the security situation within Somalia and further
        degrade al-Shabaab's capabilities, in order to enable the
        eventual transfer of security operations to Somali security
        forces capable of--
                    (A) maintaining and expanding security within
                Somalia;
                    (B) confronting international security threats; and
                    (C) preventing human rights abuses.
            (4) Plans for supporting the development and
        professionalization of regionally and ethnically representative
        Somali security forces, including the infrastructure and
        procedures required to ensure chain of custody and the safe
        storage of military equipment and an assessment of the benefits
        and risks of the provision of weaponry to the Somali security
        forces by the United States.
            (5) A description of United States national security
        objectives addressed through military-to-military cooperation
        activities with Somali security forces.
            (6) A description of security risks to United States
        personnel conducting security cooperation activities within
        Somalia and plans to assist the Somali security forces in
        preventing infiltration and insider attacks, including through
        the application of lessons learned in United States military
        training efforts in Afghanistan.
            (7) A description of United States tools for monitoring and
        responding to violations of the United Nations Security Council
        arms embargo, charcoal ban, and other international agreements
        affecting the stability of Somalia.
            (8) A description of mechanisms for coordinating United
        States military and non-military assistance with other
        international donors, regional governments, and relevant
        multilateral organizations.
            (9) Plans to increase United States diplomatic engagement
        with Somalia, including through the future establishment of an
        embassy or other diplomatic posts in Mogadishu.
            (10) Any other element the President determines
        appropriate.
    (c) Reports.--Not later than 180 days from the submission of the
strategy required under subsection (a), and annually thereafter for
three years, the President shall submit to the appropriate committees
of Congress an update on implementation of the strategy and progress
made in Somalia in security, stability, development, and governance.
    (d) Form.--The strategy under this section shall be submitted in
unclassified form, but may include a classified annex. The reports may
take the form of a briefing, unclassified report, or unclassified
report with a classified annex.
    (e) Appropriate Committees of Congress Defined.--In this section,
the term ``appropriate committees of Congress'' means--
            (1) the Committee on Appropriations, the Committee on Armed
        Services, the Committee on Foreign Relations, and the Select
        Committee on Intelligence of the Senate; and
            (2) the Committee on Appropriations, the Committee on Armed
        Services, the Committee on Foreign Affairs, and the Permanent
        Select Committee on Intelligence of the House of
        Representatives.