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S. 245 (is) To amend title 28, United States Code, to authorize the appointment of additional bankruptcy judges for the judicial district of Maryland. ...


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108th CONGRESS
  2d Session
                                S. 2459

 To authorize the Secretary of Homeland Security to award research and 
   equipment grants, to provide a tax credit for employers who hire 
   temporary workers to replace employees receiving first responder 
training, to provide school-based mental health training, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 20, 2004

Mr. Rockefeller introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To authorize the Secretary of Homeland Security to award research and 
   equipment grants, to provide a tax credit for employers who hire 
   temporary workers to replace employees receiving first responder 
training, to provide school-based mental health training, and for other 
                               purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Security Act''.

SEC. 2. TAX INCENTIVES TO FACILITATE TRAINING OR DISASTER RESPONSE BY 
              INDIVIDUALS SERVING AS VOLUNTEER FIRST RESPONDERS.

    (a) Findings.--Congress makes the following findings:
            (1) Seventy percent of our Nation's firefighters are 
        volunteers, as are many emergency medical service and police 
        personnel.
            (2) States rely heavily on the services of these volunteer 
        first responders.
            (3) Many career first responders begin as volunteers.
            (4) Volunteer first responders need the same preparation 
        and training as career first responders. Advanced training is 
        frequently required before volunteer first responders can be 
        fully integrated in a State homeland security plan.
            (5) The training and duties of volunteer first responders 
        sometimes conflict with their regular employment for 
        significant periods of time, such as in cases of out-of-State 
        training and disaster response. In these cases employers may 
        need to hire temporary replacement workers or incur other 
        related costs while the volunteer responders are away from 
        work. The burden of temporarily replacing these employees is 
        particularly great for small and single-employer businesses.
    (b) Volunteer First Responder Credit.--
            (1) In general.--Subpart D of part IV of subchapter A of 
        chapter 1 (relating to business-related credits), as amended by 
        this Act, is amended by adding at the end the following:

``SEC. 45G. CREDIT TO EMPLOYERS OF VOLUNTEER FIRST RESPONDERS.

    ``(a) General Rule.--For purposes of section 38, the volunteer 
first responder employee credit is an amount equal to 50 percent of the 
sum of--
            ``(1) the employment credit with respect to all qualified 
        volunteer first responder employees of the taxpayer,
            ``(2) in the case of a small business employer, the 
        replacement credit with respect to all qualified volunteer 
        first responder employees of the taxpayer, plus
            ``(3) the self-employment credit of a qualified volunteer 
        first responder self-employed taxpayer.
    ``(b) Employment Credit.--For purposes of this section--
            ``(1) In general.--The employment credit with respect to 
        any qualified volunteer first responder employee of the 
        taxpayer is an amount equal to the lesser of--
                    ``(A) the actual compensation amount with respect 
                to such employee for such taxable year, or
                    ``(B) $30,000.
            ``(2) Actual compensation amount.--
                    ``(A) In general.--The term `actual compensation 
                amount' means the amount of compensation paid or 
                incurred by the taxpayer with respect to a qualified 
                volunteer first responder employee on any day when such 
                employee was absent from employment for the purpose of 
                participating in a qualified activity.
                    ``(B) Compensation.--The term `compensation' means 
                any remuneration for employment, whether in cash or in 
                kind, which is paid or incurred by a taxpayer and which 
                is deductible from the taxpayer's gross income under 
                section 162(a)(1).
            ``(3) Limitation.--No credit shall be allowed under this 
        subsection with respect to any day that a qualified volunteer 
        first responder employee who takes part in a qualified activity 
        was not scheduled to work (for reason other than to participate 
        in a qualified activity).
    ``(c) Replacement Credit.--For purposes of this section.--
            ``(1) In general.--The replacement credit with respect to 
        any qualified volunteer first responder employee of the 
        taxpayer is an amount equal to the sum of--
                    ``(A) the qualified compensation with respect to 
                each qualified replacement employee of the taxpayer 
                paid by the taxpayer during the taxable year, and
                    ``(B) the qualified overtime wages paid by the 
                taxpayer during the taxable year.
            ``(2) Limitation.--The amount of the credit allowed by 
        reason of this subsection shall not exceed $12,000 for any 
        taxable year.
            ``(3) Qualified compensation.--The term `qualified 
        compensation' means--
                    ``(A) compensation which is normally contingent on 
                the qualified replacement employee's presence for work 
                and which is deductible from the taxpayer's gross 
                income under section 162(a)(1),
                    ``(B) compensation which is not characterized by 
                the taxpayer as vacation or holiday pay, or as sick 
                leave or pay, or as any other form of pay for a 
                nonspecific leave of absence, and
                    ``(C) group health plan costs (if any) with respect 
                to the qualified replacement employee.
            ``(4) Qualified replacement employee.--The term `qualified 
        replacement employee' means an individual who is hired to 
        replace a qualified volunteer first responder employee, but 
        only with respect to the period during which such employee 
        participates in a qualified activity, including time spent in 
        travel status.
            ``(5) Qualified overtime wages.--For purposes of this 
        section, the term `qualified overtime wages' means overtime 
        wages paid to an employee of the taxpayer (other than a 
        qualified replacement employee) for duties normally performed 
        by a qualified volunteer first responder employee, but only 
        with respect to the period during which such qualified 
        volunteer first responder employee participates in a qualified 
        activity, including time spent in travel status.
            ``(6) Coordination with other credits.--The amount of 
        credit otherwise allowable under sections 51(a) and 1396(a) 
        with respect to any employee shall be reduced by the credit 
        allowed by reason of paragraph (1)(A) with respect to such 
        employee.
    ``(d) Self-Employment Credit.--For purposes of this section--
            ``(1) In general.--The self-employment credit with respect 
        to a qualified volunteer first responder self-employed taxpayer 
        is an amount equal to the amount paid or incurred by such 
        taxpayer with respect to a qualified self-employment 
        replacement employee.
            ``(2) Qualified volunteer first responder self-employed 
        taxpayer.--The term `qualified volunteer first responder self-
        employed taxpayer' means a taxpayer who--
                    ``(A) has self-employment income (as defined in 
                section 1402) for the taxable year, and
                    ``(B) holds a volunteer position as a firefighter, 
                law enforcement official, or emergency medical service 
                provider.
            ``(3) Qualified self-employment replacement employee.--The 
        term `qualified self-employment replacement employee' means an 
        individual who is hired to replace the qualified volunteer 
        first responder self-employed taxpayer, but only with respect 
        to the period during which such taxpayer participates in a 
        qualified activity, including time spent in travel status.
    ``(e) Definitions and Other Rules.--For purposes of this section--
            ``(1) Qualified volunteer first responder employee.--The 
        term `qualified volunteer first responder employee' means an 
        individual who--
                    ``(A) has been an employee of the taxpayer for the 
                91-day period immediately preceding the period during 
                which the employee participates in a qualified 
                activity, and
                    ``(B) holds a volunteer position as a firefighter, 
                law enforcement official, or emergency medical service 
                provider.
            ``(2) Qualified activity.--The term `qualified activity' 
        means--
                    ``(A) training with respect to duties performed in 
                connection with the volunteer position of the qualified 
                volunteer first responder employee or qualified 
                volunteer first responder self-employed taxpayer, and
                    ``(B) the performance of duties in connection with 
                the volunteer position of the qualified volunteer first 
                responder employee or qualified volunteer first 
                responder self-employed taxpayer, but only to the 
                extent that such duties take not less than 1 day to 
                perform.
            ``(3) Small business employer.--
                    ``(A) In general.--The term `small business 
                employer' means, with respect to any taxable year, any 
                employer who employed an average of 200 or fewer 
                employees on business days during such taxable year.
                    ``(B) Controlled groups.--For purposes of 
                subparagraph (A), all persons treated as a single 
                employer under subsection (b), (c), (m), or (o) of 
                section 414 shall be treated as a single employer.''.
            (2) Credit made part of general business credit.--Section 
        38(b) of the Internal Revenue Code of 1986 is amended by 
        striking ``plus'' at the end of paragraph (14), by striking the 
        period at the end of paragraph (15) and inserting ``, plus'', 
        and by adding at the end the following new paragraph:
            ``(16) the volunteer first responder employee credit 
        determined under section 45G.''.
            (3) Transition rule.--Section 39(d) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        paragraph:
            ``(11) No carryback of volunteer first responder employee 
        credit before enactment.--No portion of the unused business 
        credit for any taxable year which is attributable to the 
        volunteer first responder employee credit determined under 
        section 45G may be carried back to a taxable year beginning 
        before January 1, 2004.''.
            (4) Denial of double benefit.--Section 280C(a) of the 
        Internal Revenue Code of 1986 (relating to rule for employment 
        credits) is amended--
                    (A) by inserting ``or compensation'' after 
                ``salaries'', and
                    (B) by inserting ``45G,'', after ``45A(a),''.
            (5) Conforming 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 adding at the end 
        the following new item:

``Sec. 45G. Credit to employers of volunteer first responders.''.
            (6) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 2003.
    (c) Deduction for Certain Expenses of Volunteer First Responders.--
            (1) Deduction for travel expenses.--
                    (A) Deduction allowed.--Section 162 (relating to 
                certain trade or business expenses) is amended by 
                redesignating subsection (q) as subsection (r) and 
                inserting after subsection (p) the following new 
                subsection:
    ``(q) Treatment of Expenses of Volunteer First Responders.--For 
purposes of subsection (a)(2), in the case of an individual who 
participates in a qualified activity (within the meaning of section 
45G(e)(2)) as a volunteer first responder (within the meaning of 
section 224) at any time during the taxable year, such individual shall 
be deemed to be away from home in the pursuit of a trade or business 
for any period during which such individual is away from home in 
connection with such participation.''.
                    (B) Deduction allowed whether or not taxpayer 
                elects to itemize.--Section 62(a)(2) (relating to 
                certain trade and business deductions of employees) is 
                amended by adding at the end the following new 
                subparagraph:
                    ``(F) Certain expenses of volunteer first 
                responders.--The deductions allowed by section 162 
                which consist of expenses, determined at a rate not in 
                excess of the rates for travel expenses (including per 
                diem in lieu of subsistence) authorized for employees 
                of agencies under subchapter I of chapter 57 of title 
                5, United States Code, paid or incurred by the taxpayer 
                in connection with participation in qualified 
                activities (as defined in section 45G(e)(2)) as a 
                volunteer first responder for any period during which 
                such individual is more than 100 miles away from home 
                in connection with such qualified activities.''.
            (2) Deduction for training expenses.--
                    (A) In general.--Part VII of subchapter B of 
                chapter 1 of the Internal Revenue Code of 1986 
                (relating to additional itemized deduction for 
                individuals) is amended by redesignating section 224 as 
                section 225 and by inserting after section 223 the 
                following new section:

``SEC. 224. CERTAIN EXPENSES OF VOLUNTEER FIRST RESPONDERS.

    ``(a) In General.--In the case of a volunteer first responder, 
there shall be allowed as a deduction an amount equal to the expenses 
paid or incurred by the volunteer first responder necessary for 
training with respect to duties performed in connection with the 
volunteer position of such volunteer first responder.
    ``(b) Volunteer First Responder.--For purposes of this section, the 
term `volunteer first responder' means an individual who holds a 
volunteer position as a firefighter, law enforcement official, or 
emergency medical service provider.''.
                    (B) Deduction allowed whether or not taxpayer 
                elects to itemize.--Section 62(a) of such Code 
                (relating to adjusted gross income) is amended by 
                adding at the end the following new section:
            ``(20) Volunteer first responder training expenses.--The 
        deduction allowed by section 224.''.
                    (C) Conforming amendment.--The table of section for 
                part VII of subchapter B of chapter 1 of such Code is 
                amended by striking the item relating to section 224 
                and inserting the following:

``Sec. 224. Certain expenses of volunteer first responders.
``Sec. 225. Cross reference.''.
            (3) Effective date.--The amendments made by this subsection 

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