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H.R. 5129 (ih) To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to the equivalent of a $5,000,000 exclusion and to provide an inflation adjustment of such amount. [Introduced in House] ...

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  2d Session
                                H. R. 5128

To require the Secretary of the Treasury to mint coins in commemoration 
  of the founding of America's National Parks, and for other purposes.



                           September 22, 2004

 Mr. Young of Alaska introduced the following bill; which was referred 
                 to the Committee on Financial Services


                                 A BILL

To require the Secretary of the Treasury to mint coins in commemoration 
  of the founding of America's National Parks, and for other purposes.

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


    This Act may be cited as the ``National Park Anniversaries--Great 
American Spaces Commemorative Coin Act''.


    The Congress finds the following:
            (1) The National Park Foundation (NPF) is the 
        congressionally-chartered nonprofit partner of America's 
        National Parks.
            (2) The mission of the National Park Foundation is to 
        strengthen the enduring connection between the American people 
        and their National Parks by raising private funds, making 
        strategic grants, creating innovative partnerships and 
        increasing public awareness of National Parks.
            (3) The Parks represented in this program represent some of 
        the most beloved, and treasured National Parks in America.
            (4) The National Park Service was established in 1916 to 
        preserve and protect great scenic parks such as Grand Canyon 
        and Yosemite is a time honored tradition while also managing 
        battlefields such as Gettysburg and historical sites such as 
        the Lincoln Memorial.
            (5) Theodore Roosevelt said that nothing short of defending 
        this country in wartime ``compares in importance with the great 
        task of leaving this land even a better land for our 
        descendents than it is for us . . .''.
            (6) Parks established under Theodore Roosevelt's 
        presidency, such as Grand Canyon and Devils Tower, are the 
        embodiment of this ideal.


    (a) $1 Silver Coins for National Parks Observing Historic 
Anniversaries of Their Founding.--The Secretary of the Treasury 
(hereinafter in this Act referred to as the ``Secretary'') shall mint 
and issue not more than 300,000 $1 coins for each of the National Parks 
specified in section 4(d), each of which shall--
            (1) weigh 26.73 grams;
            (2) have a diameter of 1.500 inches; and
            (3) contain 90 percent silver and 10 percent copper.
    (b) Legal Tender.--The coins minted under this Act shall be legal 
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5136 of title 31, 
United States Code, all coins minted under this Act shall be considered 
to be numismatic items.


    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this 
        Act shall be developed in consultation with the National Park 
        Foundation and shall be emblematic of the National Park being 
        commemorated on each coin.
            (2) Designation and inscriptions.--On each coin minted 
        under this Act there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year in which the coin is 
                minted; and
                    (C) inscriptions of the words ``Liberty'', ``In God 
                We Trust'', ``United States of America'', and ``E 
                Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act 
shall be--
            (1) selected by the Secretary after consultation with the 
        Commission of Fine Arts and the National Parks Foundation; and
            (2) reviewed by the Citizens Advisory Committee established 
        under section 5135 of title 31, United States Code
    (c) Mint Facility.--Only 1 facility of the United States Mint may 
be used to strike any particular quality of the coins minted under this 
    (d) National Parks to Be Commemorated.--The National Parks to be 
commemorated, the year of commemoration, and the anniversary to be 
observed are as follows:

                                   National Park or Park
         Year of Issuance                 Service           Anniversary
2007.............................  Devils Tower National           100th
2008.............................  Grand Canyon National           100th
2010.............................  Glacier National Park           100th
2011.............................  Lincoln Memorial.....           100th
2014.............................  Yosemite National               150th
2015.............................  Rocky Mountain                  100th
                                    National Park.
2016.............................  National Park Service           100th
2017.............................  Denali National Park.           100th
2018.............................  Acadia National Park.           100th
2019.............................  Zion National Park...           100th
2020.............................  Gettysburg National             125th
                                    Military Park.


    (a) Quality of Coins.--Coins minted under this Act shall be issued 
in uncirculated and proof qualities.
    (b) Commencement of Issuance.--The Secretary may issue coins minted 
under this Act beginning January 1 of the year of issuance as specified 
in section 4(d), except that the Secretary may initiate sales of such 
coins, without issuance, before such date.
    (c) Termination of Minting Authority.--No coins shall be minted 
under this Act after December 31 of the year of issuance specified in 
section 4(d).


    (a) Sale Price.--Notwithstanding any other provision of law, the 
coins issued under this Act shall be sold by the Secretary at a price 
equal to the face value, plus the cost of designing and issuing such 
coins (including labor, materials, dies, use of machinery, overhead 
expenses, and marketing).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins 
issued under this Act at a reasonable discount.
    (c) Prepaid Orders at a Discount.--
            (1) In general.--The Secretary shall accept prepaid orders 
        for the coins minted under this Act before the issuance of such 
            (2) Discount.--Sale prices with respect to prepaid orders 
        under paragraph (1) shall be at a reasonable discount.
    (d) Sales of Single Coins and Sets of Coins.--Coins of each design 
specified under section 4 may be sold separately or as a set containing 
other coins authorized in this Act.


    (a) Surcharge Required.--All sales shall include a surcharge of $10 
per coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United 
States Code, all surcharges which are received by the Secretary from 
the sale of coins issued under this Act shall be promptly paid by the 
Secretary to the National Park Foundation for use as follows:
            (1) 50 percent of the surcharges received shall be used by 
        the National Park Foundation in support of all National Parks.
            (2) 50 percent received shall be used by the National Park 
        Foundation for the benefit of the National Parks designated in 
        section 4(d) (in addition to any amount allocable to any such 
        Park from expenditures of amounts under paragraph (1)).
    (c) Audits.--The National Park Foundation shall be subject to the 
audit requirements of section 5134(f)(2) of title 31, United States 

Pages: 1

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