To amend the Internal Revenue Code of 1986 to provide permanent family tax relief, to reauthorize and improve the program of block grants to States for temporary assistance for needy families and to improve access to quality child care, and to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

January 24, 2005

Mr. SANTORUM (for himself, Mr. FRIST, Mrs. HUTCHISON, Mr. MCCONNELL, and Mr. HATCH) introduced the following bill; which was read twice and referred to the Committee on Finance

To amend the Internal Revenue Code of 1986 to provide permanent family tax relief, to reauthorize and improve the program of block grants to States for temporary assistance for needy families and to improve access to quality child care, and to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, 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; TABLE OF CONTENTS.

(a) SHORT TITLE- This Act may be cited as the `Marriage, Opportunity, Relief, and Empowerment Act of 2005' or the `MORE Act'.

(b) TABLE OF CONTENTS- The table of contents for this Act is as follows:

TITLE I--FAMILY TAX RELIEF

Sec. 101. Tax benefits relating to children made permanent.

Sec. 102. Marriage penalty relief made permanent.

TITLE II--PERSONAL RESPONSIBILITY AND INDIVIDUAL DEVELOPMENT FOR EVERYONE

Sec. 201. Short title of title.

Sec. 202. References.

Subtitle A--TANF

Sec. 211. State plan.

Sec. 212. Family assistance grants.

Sec. 213. Promotion of family formation and healthy marriage.

Sec. 214. Supplemental grant for population increases in certain States.

Sec. 215. Bonus to reward employment achievement.

Sec. 216. Contingency fund.

Sec. 217. Use of funds.

Sec. 218. Repeal of Federal loan for State welfare programs.

Sec. 219. Work participation requirements.

Sec. 220. Universal engagement and family self-sufficiency plan requirements; other prohibitions and requirements.

Sec. 221. Penalties.

Sec. 222. Data collection and reporting.

Sec. 223. Direct funding and administration by Indian tribes.

Sec. 224. Research, evaluations, and national studies.

Sec. 225. Study by the Census Bureau.

Sec. 226. Funding for child care.

Sec. 227. Definitions.

Sec. 228. Responsible fatherhood program.

Sec. 229. Additional grants.

Sec. 230. Technical corrections.

Subtitle B--Abstinence Education

Sec. 241. Extension of abstinence education program.

Subtitle C--Child Support

Sec. 251. Distribution of child support collected by States on behalf of children receiving certain welfare benefits.

Sec. 252. Mandatory review and adjustment of child support orders for families receiving TANF.

Sec. 253. Report on undistributed child support payments.

Sec. 254. Use of new hire information to assist in administration of unemployment compensation programs.

Sec. 255. Decrease in amount of child support arrearage triggering passport denial.

Sec. 256. Use of tax refund intercept program to collect past-due child support on behalf of children who are not minors.

Sec. 257. Garnishment of compensation paid to veterans for service-connected disabilities in order to enforce obligations.

Sec. 258. Improving Federal debt collection practices.

Sec. 259. Maintenance of technical assistance funding.

Sec. 260. Maintenance of Federal parent locator service funding.

Sec. 261. Identification and seizure of assets held by multistate financial institutions.

Sec. 262. Information comparisons with insurance data.

Sec. 263. Tribal access to the Federal parent locator service.

Sec. 264. Reimbursement of Secretary's costs of information comparisons and disclosure for enforcement of obligations on Higher Education Act loans and grants.

Sec. 265. Technical amendment relating to cooperative agreements between States and Indian tribes.

Sec. 266. Claims upon longshore and harbor workers' compensation for child support.

Sec. 267. State option to use Statewide automated data processing and information retrieval system for interstate cases.

Sec. 268. State law requirement concerning the Uniform Interstate Family Support Act (UIFSA).

Sec. 269. Grants to States for access and visitation programs.

Sec. 270. Timing of corrective action year for State noncompliance with child support enforcement program requirements.

Subtitle D--Child Welfare

Sec. 275. Extension of authority to approve demonstration projects.

Sec. 276. Removal of Commonwealth of Puerto Rico foster care funds from limitation on payments.

Sec. 277. Technical correction.

Subtitle E--Supplemental Security Income

Sec. 281. Review of State agency blindness and disability determinations.

Subtitle F--Transitional Medical Assistance

Sec. 285. Extension and simplification of the Transitional Medical Assistance Program (TMA).

Sec. 286. Prohibition against covering childless adults with SCHIP funds.

Subtitle G--Effective Date

Sec. 291. Effective date.

Sec. 292. Extension through remainder of fiscal year 2005.

TITLE III--CARE ACT

Sec. 300. Short title; etc.

Subtitle A--Charitable Giving Incentives

Sec. 301. Deduction for portion of charitable contributions to be allowed to individuals who do not itemize deductions.

Sec. 302. Tax-free distributions from individual retirement accounts for charitable purposes.

Sec. 303. Charitable deduction for contributions of food inventories.

Sec. 304. Charitable deduction for contributions of book inventories.

Sec. 305. Expansion of charitable contribution allowed for scientific property used for research and for computer technology and equipment used for educational purposes.

Sec. 306. Modifications to encourage contributions of capital gain real property made for conservation purposes.

Sec. 307. Exclusion of 25 percent of gain on sales or exchanges of land or water interests to eligible entities for conservation purposes.

Sec. 308. Tax exclusion for cost-sharing payments under Partners for Fish and Wildlife Program.

Sec. 309. Adjustment to basis of S corporation stock for certain charitable contributions.

Sec. 310. Enhanced deduction for charitable contribution of literary, musical, artistic, and scholarly compositions.

Sec. 311. Mileage reimbursements to charitable volunteers excluded from gross income.

Sec. 312. Extension of enhanced deduction for inventory to include public schools.

Sec. 313. 10-year divestiture period for certain excess business holdings of private foundations

Subtitle B--Proposals Improving the Oversight of Tax-Exempt Organizations

Sec. 321. Disclosure of written determinations.

Sec. 322. Disclosure of Internet web site and name under which organization does business.

Sec. 323. Modification to reporting capital transactions.

Sec. 324. Disclosure that Form 990 is publicly available.

Sec. 325. Disclosure to State officials of proposed actions related to section 501(c) organizations.

Sec. 326. Expansion of penalties to preparers of Form 990.

Sec. 327. Notification requirement for entities not currently required to file.

Subtitle C--Other Charitable and Exempt Organization Provisions

Sec. 331. Modification of excise tax on unrelated business taxable income of charitable remainder trusts.

Sec. 332. Modifications to section 512(b)(13).

Sec. 333. Simplification of lobbying expenditure limitation.

Sec. 334. Expedited review process for certain tax-exemption applications.

Sec. 335. Clarification of definition of church tax inquiry.

Sec. 336. Expansion of declaratory judgment remedy to tax-exempt organizations.

Sec. 337. Definition of convention or association of churches.

Sec. 338. Payments by charitable organizations to victims of war on terrorism and families of astronauts killed in the line of duty.

Sec. 339. Modification of scholarship foundation rules.

Sec. 340. Treatment of certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness.

Sec. 341. Matching grants to low-income taxpayer clinics for return preparation.

Sec. 342. Exemption of qualified 501(c)(3) bonds for nursing homes from Federal guarantee prohibitions.

Sec. 343. Excise taxes exemption for blood collector organizations.

Sec. 344. Pilot project for forest conservation activities.

Sec. 345. Clarification of treatment of Johnny Micheal Spann Patriot Trusts.

Subtitle D--Social Services Block Grant

Sec. 351. Restoration of funds for the Social Services Block Grant.

Sec. 352. Requirement to submit annual report on State activities.

Subtitle E--Individual Development Accounts

Sec. 361. Short title.

Sec. 362. Purposes.

Sec. 363. Definitions.

Sec. 364. Structure and administration of qualified individual development account programs.

Sec. 365. Procedures for opening and maintaining an individual development account and qualifying for matching funds.

Sec. 366. Deposits by qualified individual development account programs.

Sec. 367. Withdrawal procedures.

Sec. 368. Certification and termination of qualified individual development account programs.

Sec. 369. Reporting, monitoring, and evaluation.

Sec. 370. Authorization of appropriations.

Sec. 371. Matching funds for individual development accounts provided through a tax credit for qualified financial institutions.

Sec. 372. Account funds disregarded for purposes of certain means-tested Federal programs.

Subtitle F--Management of Exempt Organizations

Sec. 381. Authorization of appropriations.

Subtitle G--Compassion Capital Fund

Sec. 391. Support for nonprofit community-based organizations; Department of Health and Human Services.

Sec. 392. Support for nonprofit community-based organizations; Corporation for National and Community Service.

Sec. 393. Support for nonprofit community-based organizations; Department of Justice.

Sec. 394. Support for nonprofit community-based organizations; Department of Housing and Urban Development.

Sec. 395. Coordination.

Subtitle H--Maternity Group Homes

Sec. 399. Maternity group homes.

TITLE I--FAMILY TAX RELIEF

SEC. 101. TAX BENEFITS RELATING TO CHILDREN MADE PERMANENT.

Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset provisions of such Act) shall not apply to title II of such Act (relating to tax benefits for children).

SEC. 102. MARRIAGE PENALTY RELIEF MADE PERMANENT.

Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset provisions of such Act) shall not apply to title III of such Act (relating to marriage penalty relief).

TITLE II--PERSONAL RESPONSIBILITY AND INDIVIDUAL DEVELOPMENT FOR EVERYONE

SECTION 201. SHORT TITLE OF TITLE.

This title may be cited as the `Personal Responsibility and Individual Development for Everyone Act' or the `PRIDE Act'.

SEC. 202. REFERENCES.

Except as otherwise expressly provided, wherever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the amendment or repeal shall be considered to be made to a section or other provision of the Social Security Act.

Subtitle A--TANF

SEC. 211. STATE PLAN.

(a) PERFORMANCE IMPROVEMENT- Section 402(a) (42 U.S.C. 602(a)) is amended--

(1) in paragraph (1)--

(A) in subparagraph (A)--

(i) by redesignating clause (vi) as clause (vii); and

(ii) by striking clause (v) and inserting the following:

`(v) Establish specific measurable performance objectives for pursuing the purposes of the program under this part as described in section 401(a), including by--

`(I) establishing objectives consistent (as determined by the State) with the criteria used by the Secretary in establishing performance targets under section 403(a)(4)(C) (including with respect to workplace attachment and advancement), and with such additional criteria related to other purposes of the program under this part as described in section 401(a) as the Secretary, in consultation with the National Governors' Association and the American Public Human Services Association, shall establish; and

`(II) describing the methodology that the State will use to measure State performance in relation to each such objective.

`(vi) Describe any strategies and programs the State plans to use to address--

`(I) employment retention and advancement for recipients of assistance under the program, including placement into high-demand jobs, and whether the jobs are identified using labor market information;

`(II) efforts to reduce teen pregnancy;

`(III) services for struggling and noncompliant families, and for clients with special problems; and

`(IV) program integration, including the extent to which employment and training services under the program are provided through the One-Stop delivery system created under the Workforce Investment Act of 1998, and the extent to which former recipients of such assistance have access to additional core, intensive, or training services funded through such Act.'; and

(B) in subparagraph (B)--

(i) by striking clauses (i) and (iv);

(ii) by redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively; and

(iii) by inserting after clause (ii) (as so redesignated by clause (ii)) the following:

`(iii) If the State is undertaking any strategies or programs to engage faith-based organizations in the provision of services funded under this part, or that otherwise relate to section 104 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, the document shall describe such strategies and programs.

`(iv) The document shall describe strategies to improve program management and performance.

`(v) The document shall include a performance report which details State progress toward full engagement for all adult or minor child head of household recipients of assistance.';

(2) in paragraph (4), by inserting `and tribal' after `that local'; and

(3) by adding at the end the following:

`(8) CERTIFICATION OF CONSULTATION ON PROVISION OF TRANSPORTATION AID- In the case of a State that provides transportation aid under the State program, a certification by the chief executive officer of the State that State and local transportation agencies and planning bodies have been consulted in the development of the plan.'.

(b) PROCEDURES FOR SUBMITTING AND AMENDING STATE PLANS-

(1) IN GENERAL- Subsection (b) of section 402 (42 U.S.C. 602(b)) is amended to read as follows:

`(b) PROCEDURES FOR SUBMITTING AND AMENDING STATE PLANS-

`(1) STANDARD STATE PLAN FORMAT- The Secretary shall, after notice and public comment, develop a proposed Standard State Plan Form to be used by States under subsection (a). Such form shall be finalized by the Secretary for use by States not later than 9 months after the date of enactment of the Personal Responsibility and Individual Development for Everyone Act.

`(2) REQUIREMENT FOR COMPLETED PLAN USING STANDARD STATE PLAN FORMAT BY FISCAL YEAR 2007- Notwithstanding any other provision of law, each State shall submit a complete State plan, using the Standard State Plan Form developed under paragraph (1), not later than October 1, 2006.

`(3) PUBLIC NOTICE AND COMMENT- Prior to submitting a State plan to the Secretary under this section, the State shall--

`(A) make the proposed State plan available to the public through an appropriate State maintained Internet website and through other means as the State determines appropriate;

`(B) allow for a reasonable public comment period of not less than 45 days; and

`(C) make comments received concerning such plan or, at the discretion of the State, a summary of the comments received available to the public through such website and through other means as the State determines appropriate.

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