S 1403 ISCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

S. 1403CommentsClose CommentsPermalink

To amend part B of the Individuals with Disabilities Education Act to provide full Federal funding of such part.CommentsClose CommentsPermalink

IN THE SENATE OF THE UNITED STATESCommentsClose CommentsPermalink

July 21, 2011CommentsClose CommentsPermalink

Mr. HARKIN (for himself, Mr. DURBIN, Mr. BLUMENTHAL, Mr. LAUTENBERG, Mrs. MURRAY, Mr. WHITEHOUSE, Mr. LEAHY, Mr. BENNET, Mr. FRANKEN, Ms. MIKULSKI, Mr. REED, Mrs. SHAHEEN, Mr. JOHNSON of South Dakota, and Mr. BEGICH) introduced the following bill; which was read twice and referred to the Committee on FinanceCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend part B of the Individuals with Disabilities Education Act to provide full Federal funding of such part.CommentsClose CommentsPermalink

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

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘IDEA Full Funding Act’.CommentsClose CommentsPermalink

SEC. 2. AMENDMENTS TO IDEA.

Section 611(i) of the Individuals with Disabilities Education Act (20 U.S.C. 1411(i)) is amended to read as follows:CommentsClose CommentsPermalink





‘(i) Funding- For the purpose of carrying out this part, other than section 619, there are authorized to be appropriated--CommentsClose CommentsPermalink





‘(1) $12,664,883,000 for fiscal year 2012, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $1,182,683,000 for fiscal year 2012, which shall become available for obligation on July 1, 2012, and shall remain available through September 30, 2013;CommentsClose CommentsPermalink





‘(2) $13,988,168,000 for fiscal year 2013, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $2,505,968,000 for fiscal year 2013, which shall become available for obligation on July 1, 2013, and shall remain available through September 30, 2014;CommentsClose CommentsPermalink





‘(3) $15,468,770,000 for fiscal year 2014, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $3,986,570,000 for fiscal year 2014, which shall become available for obligation on July 1, 2014, and shall remain available through September 30, 2015;CommentsClose CommentsPermalink





‘(4) $17,125,392,000 for fiscal year 2015, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $5,643,192,000 for fiscal year 2015, which shall become available for obligation on July 1, 2015, and shall remain available through September 30, 2016;CommentsClose CommentsPermalink





‘(5) $18,978,960,000 for fiscal year 2016, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $7,496,760,000 for fiscal year 2016, which shall become available for obligation on July 1, 2016, and shall remain available through September 30, 2017;CommentsClose CommentsPermalink





‘(6) $21,052,886,000 for fiscal year 2017, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $9,570,686,000 for fiscal year 2017, which shall become available for obligation on July 1, 2017, and shall remain available through September 30, 2018;CommentsClose CommentsPermalink





‘(7) $23,373,370,000 for fiscal year 2018, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $11,891,170,000 for fiscal year 2018, which shall become available for obligation on July 1, 2018, and shall remain available through September 30, 2019;CommentsClose CommentsPermalink





‘(8) $25,969,721,000 for fiscal year 2019, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $14,487,521,000 for fiscal year 2019, which shall become available for obligation on July 1, 2019, and shall remain available through September 30, 2020;CommentsClose CommentsPermalink





‘(9) $28,874,737,000 for fiscal year 2020, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $17,392,537,000 for fiscal year 2020, which shall become available for obligation on July 1, 2020, and shall remain available through September 30, 2021; andCommentsClose CommentsPermalink





‘(10) $35,308,178,000 for fiscal year 2021, and there are hereby appropriated, out of any money in the Treasury not otherwise appropriated, $23,825,978,000 for fiscal year 2021, which shall become available for obligation on July 1, 2021, and shall remain available through September 30, 2022.’.CommentsClose CommentsPermalink

SEC. 3. TOBACCO TAX INCREASE AND PARITY.

(a) Short Title- This section may be cited as the ‘Saving Lives by Lowering Tobacco Use Act’.CommentsClose CommentsPermalink





(b) Increase in Excise Tax on Small Cigars and Cigarettes-CommentsClose CommentsPermalink





(1) SMALL CIGARS- Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking ‘$50.33’ and inserting ‘$100.50’.CommentsClose CommentsPermalink





(2) CIGARETTES- Section 5701(b) of such Code is amended--CommentsClose CommentsPermalink





(A) by striking ‘$50.33’ in paragraph (1) and inserting ‘$100.50’, andCommentsClose CommentsPermalink





(B) by striking ‘$105.69’ in paragraph (2) and inserting ‘$211.04’.CommentsClose CommentsPermalink





(c) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco-CommentsClose CommentsPermalink





(1) PIPE TOBACCO- Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking ‘$2.8311 cents’ and inserting ‘$49.55’.CommentsClose CommentsPermalink





(2) ROLL-YOUR-OWN TOBACCO- Section 5701(g) of such Code is amended by striking ‘$24.78’ and inserting ‘$49.55’.CommentsClose CommentsPermalink





(d) Clarification of Definition of Small Cigars- Paragraphs (1) and (2) of section 5701(a) of the Internal Revenue Code of 1986 are each amended by striking ‘three pounds per thousand’ and inserting ‘four and one-half pounds per thousand’.CommentsClose CommentsPermalink





(e) Clarification of Definition of Cigarette- Paragraph (2) of section 5702(b) of the Internal Revenue Code of 1986 is amended by inserting before the final period the following: ‘, which includes any roll for smoking containing tobacco that weighs no more than four and a half pounds per thousand, unless it is wrapped in whole tobacco leaf and does not have a cellulose acetate or other cigarette-style filter’.CommentsClose CommentsPermalink





(f) Tax Parity for Smokeless Tobacco-CommentsClose CommentsPermalink





(1) IN GENERAL- Section 5701(e) of the Internal Revenue Code of 1986 is amended--CommentsClose CommentsPermalink





(A) in paragraph (1), by striking ‘$1.51’ and inserting ‘$26.79’;CommentsClose CommentsPermalink





(B) in paragraph (2), by striking ‘50.33 cents’ and inserting ‘$10.72’; andCommentsClose CommentsPermalink





(C) by adding at the end the following:CommentsClose CommentsPermalink





‘(3) SMOKELESS TOBACCO SOLD IN DISCRETE SINGLE-USE UNITS- On discrete single-use units, $100.50 per each 1,000 single-use units.’.CommentsClose CommentsPermalink





(2) DISCRETE SINGLE-USE UNIT- Section 5702(m) of such Code is amended--CommentsClose CommentsPermalink





(A) in paragraph (1), by striking ‘or chewing tobacco’ and inserting ‘chewing tobacco, discrete single-use unit’;CommentsClose CommentsPermalink





(B) in paragraphs (2) and (3), by inserting ‘that is not a discrete single-use unit’ before the period in each such paragraph; andCommentsClose CommentsPermalink





(C) by adding at the end the following:CommentsClose CommentsPermalink





‘(4) DISCRETE SINGLE-USE UNIT- The term ‘discrete single-use unit’ means any product containing tobacco that--CommentsClose CommentsPermalink





‘(A) is intended or expected to be consumed without being combusted; andCommentsClose CommentsPermalink





‘(B) is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single-dose unit.’.CommentsClose CommentsPermalink





(3) OTHER TOBACCO PRODUCTS- Section 5701 of such Code is amended by adding at the end the following new subsection:CommentsClose CommentsPermalink





‘(i) Other Tobacco Products- Any product not otherwise described under this section that has been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Control Act shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary.’.CommentsClose CommentsPermalink





(g) Clarifying Other Tobacco Tax Definitions-CommentsClose CommentsPermalink





(1) TOBACCO PRODUCT DEFINITION- Section 5702(c) of the Internal Revenue Code of 1986 is amended by inserting before the period the following: ‘, and any other product containing tobacco that is intended or expected to be consumed’.CommentsClose CommentsPermalink





(2) CIGARETTE PAPER DEFINITION- Section 5702(e) of such Code is amended by striking ‘except tobacco,’ and inserting ‘or cigar (other than roll-your-own tobacco)’.CommentsClose CommentsPermalink





(3) CIGARETTE TUBE DEFINITION- Section 5702(f) of such Code is amended by inserting before the period ‘or cigars’.CommentsClose CommentsPermalink





(4) IMPORTER DEFINITION- Section 5702(k) of such Code is amended by inserting ‘or any other tobacco product’ after ‘cigars or cigarettes’.CommentsClose CommentsPermalink





(h) Inflation Adjustment- Section 5701 of the Internal Revenue Code of 1986, as amended by subsection (f)(3), is amended by adding at the end the following new subsection:CommentsClose CommentsPermalink





‘(j) Inflation Adjustment- In the case of any calendar year after 2013, each amount set forth in this section shall be increased by an amount equal to--CommentsClose CommentsPermalink





‘(1) such amount, multiplied byCommentsClose CommentsPermalink





‘(2) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting ‘calendar year 2012’ for ‘calendar year 1992’ in subparagraph (B) thereof.’.CommentsClose CommentsPermalink





(i) Floor Stocks Taxes-CommentsClose CommentsPermalink





(1) IMPOSITION OF TAX- On tobacco products manufactured in or imported into the United States which are removed before any tax increase date and held on such date for sale by any person, there is hereby imposed a tax in an amount equal to the excess of--CommentsClose CommentsPermalink





(A) the tax which would be imposed under section 5701 of the Internal Revenue Code of 1986 on the article if the article had been removed on such date, overCommentsClose CommentsPermalink





(B) the prior tax (if any) imposed under section 5701 of such Code on such article.CommentsClose CommentsPermalink





(2) CREDIT AGAINST TAX- Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $500. Such credit shall not exceed the amount of taxes imposed by paragraph (1) on such date for which such person is liable.CommentsClose CommentsPermalink





(3) LIABILITY FOR TAX AND METHOD OF PAYMENT-CommentsClose CommentsPermalink





(A) LIABILITY FOR TAX- A person holding tobacco products on any tax increase date to which any tax imposed by paragraph (1) applies shall be liable for such tax.CommentsClose CommentsPermalink





(B) METHOD OF PAYMENT- The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.CommentsClose CommentsPermalink





(C) TIME FOR PAYMENT- The tax imposed by paragraph (1) shall be paid on or before the date that is 120 days after the effective date of the tax rate increase.CommentsClose CommentsPermalink





(4) ARTICLES IN FOREIGN TRADE ZONES- Notwithstanding the Act of June 18, 1934 (commonly known as the Foreign Trade Zone Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other provision of law, any article which is located in a foreign trade zone on any tax increase date shall be subject to the tax imposed by paragraph (1) if--CommentsClose CommentsPermalink





(A) internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act, orCommentsClose CommentsPermalink





(B) such article is held on such date under the supervision of an officer of the United States Customs and Border Protection of the Department of Homeland Security pursuant to the 2d proviso of such section 3(a).CommentsClose CommentsPermalink





(5) DEFINITIONS- For purposes of this subsection--CommentsClose CommentsPermalink





(A) IN GENERAL- Any term used in this subsection which is also used in section 5702 of such Code shall have the same meaning as such term has in such section.CommentsClose CommentsPermalink





(B) TAX INCREASE DATE- The term ‘tax increase date’ means the effective date of any increase in any tobacco product excise tax rate pursuant to the amendments made by this section (other than subsection (g) thereof).CommentsClose CommentsPermalink





(C) SECRETARY- The term ‘Secretary’ means the Secretary of the Treasury or the Secretary’s delegate.CommentsClose CommentsPermalink





(6) CONTROLLED GROUPS- Rules similar to the rules of section 5061(e)(3) of such Code shall apply for purposes of this subsection.CommentsClose CommentsPermalink





(7) OTHER LAWS APPLICABLE- All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. The Secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made.CommentsClose CommentsPermalink





(j) Effective Date- The amendments made by this section shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after December 31, 2011.CommentsClose CommentsPermalink