S. 1124 (is) To amend the Internal Revenue Code of 1986 to eliminate the 2-percent floor on miscellaneous itemized deductions for qualified professional development expenses of elementary and secondary school teachers. [Introduced in Senate] ...

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fiscal years 2004 through 2008.

                     TITLE III--NATIONWIDE PROGRAMS

SEC. 301. NATIONWIDE AMBER ALERT.

    Not later than 3 years after the date of enactment of this Act, 
each State receiving grants pursuant to section 201 shall have in place 
a statewide AMBER Alert communications network for child abduction 
cases.

SEC. 302. IMPROVED STATISTICAL GATHERING.

    Each State receiving grants pursuant to section 201 shall use, or 
shall be in the process of testing or developing protocols to use, the 
National Incident-Based Reporting System.

SEC. 303. NATIONAL SAFE HAVEN.

    (a) In General.--Not later than 3 years after the date of enactment 
of this Act, each State receiving grants pursuant to section 202 shall 
have in effect a statute that--
            (1) permits a parent to leave a newborn baby with a 
        medically-trained employee of a hospital emergency room 
        anonymously without any criminal or other penalty;
            (2) includes a mechanism to encourage and permit a hospital 
        employee in the receiving hospital to collect information about 
        the medical history of the family subject to the approval of 
        the parent;
            (3) requires law enforcement entities in the State, 
        immediately after relinquishment of a child under paragraph 
        (1), to search State and Federal missing person databases to 
        ensure that the child has not been reported missing; and
            (4) includes a plan for publicizing the State's Safe Haven 
        law.
    (b) Exception.--Notwithstanding subsection (a)(1), a State statute 
in effect pursuant to this section may deny a parent the ability to 
leave a newborn baby anonymously without any criminal or other penalty 
if the newborn baby shows signs of abuse or appears to have been 
intentionally harmed.

SEC. 304. IMPROVED CHILD PROTECTION SERVICES PROGRAMS.

    (a) Report by States.--Not later than 180 days after the date of 
enactment of this Act, each State receiving an allotment for child 
welfare services under subpart 1 of part B of title IV of the Social 
Security Act (42 U.S.C. 620 et seq.) shall submit to the Secretary of 
Health and Human Services a report detailing the State's program funded 
under that subpart, including the process for maintaining records and 
verifying the well-being of the children under the State's care.
    (b) GAO Study.--Not later than 180 days after the date of enactment 
of this Act, the General Accounting Office shall report to Congress on 
State practices and policies under the child welfare program funded 
under subpart 1 of part B of title IV of the Social Security Act (42 
U.S.C. 620 et seq.). The report shall include the following:
            (1) How States are maintaining records and verifying the 
        well-being of the children under their care, including how well 
        States are keeping track of where those children are.
            (2) Whether and how the review system being undertaken by 
        the Secretary of Health and Human Services is helping States to 
        reform their child welfare system.
            (3) The best practices being implemented by the States.
            (4) Recommendations for legislative changes by Congress.

                  TITLE IV--CHILD SUPPORT ENFORCEMENT

SEC. 401. SENSE OF THE SENATE ON TAX TREATMENT OF CHILD SUPPORT.

    It is the sense of the Senate that Congress should pass legislation 
to extend the current Federal tax treatment on bad debt to nonpayment 
of child support by--
            (1) allowing those that do not receive the child support 
        they are owed to deduct that amount from their Federal income 
        taxes; and
            (2) requiring those who fail to pay child support to add 
        the unpaid amount to their income for Federal tax purposes.
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