TABLE OF CONTENTS:

Title I: Agriculture and Related Provisions

Subtitle A: Agricultural Market Transition Program

Subtitle B: Conservation

Subtitle C: Agricultural Promotion and Export Programs

Subtitle D: Miscellaneous

Title II: Banking, Housing, and Related Provisions

Subtitle A: Financial Institutions

Subtitle B: Housing

Title III: Communications and Spectrum Allocation Provisions

Title IV: Education and Related Provisions

Subtitle A: Higher Education

Subtitle B: Provisions Relating to the Employee

Retirement Income Security Act of 1974

Title V: Energy and Natural Resources Provisions

Subtitle A: Nuclear Regulatory Commission Annual

Charges

Subtitle B: Department of Energy Assets

Subtitle C: Natural Resources

Title VI: Federal Retirement and Related Provisions

Subtitle A: Civil Service and Postal Service Provisions

Subtitle B: Patent and Trademark Fees

Subtitle C: GSA Property Sales

Title VII: Transformation of the Medicaid Program

Title VIII: Medicare

Subtitle A: MedicarePlus Program

Subtitle B: Health Care Fraud and Abuse Prevention

Subtitle C: Regulatory Relief

Subtitle D: Modification in Payment Policies Regarding

Graduate Medical Education

Subtitle E: Provisions Relating to Part A

Subtitle F: Provisions Relating to Part B

Subtitle G: Provisions Relating to Parts A and B

Subtitle H: Rural Areas

Title IX: Transportation and Related Provisions

Title X: Veterans and Related Provisions

Subtitle A: Extension of Temporary Authorities

Subtitle B: Other Matters

Title XI: Revenue Provisions

Subtitle A: Family Tax Relief

Subtitle B: Savings and Investment Incentives

Subtitle C: Health Related Provisions

Subtitle D: Estate and Gift Provisions

Subtitle E: Extension of Expiring Provisions

Subtitle F: Taxpayer Bill of Rights 2 Provisions

Subtitle G: Casualty and Involuntary Conversion

Provisions

Subtitle H: Exempt Organizations and Charitable Reforms

Subtitle I: Tax Reform and Other Provisions

Subtitle J: Tax Simplification

Subtitle K: Miscellaneous Provisions

Subtitle L: Generalized System of Preferences

Subtitle M: Increase in Public Debt Limit

Title XII: Teaching Hospitals and Graduate Medical

Education; Asset Sales; Welfare; and Other Provisions

Subtitle A: Block Grants for Temporary Assistance for

Needy Families

Subtitle B: Supplemental Security Income

Subtitle C: Child Support

Subtitle D: Restricting Welfare and Public Benefits for

Aliens

Subtitle E: Teaching Hospital and Graduate Medical

Education Trust Fund

Subtitle F: National Defense Stockpile

Subtitle G: Child Protection Block Grant Program and

Foster Care and Adoption Assistance

Subtitle H: Child Care

Subtitle I: Child Nutrition Programs

Subtitle J: Food Stamps and Commodity Distribution

Subtitle K: Miscellaneous

Subtitle L: Reform of the Earned Income Credit

Title I: Agriculture and Related Provisions - Agricultural Reconciliation Act of 1995 - Subtitle A: Agricultural Market Transition Program - Agricultural Market Transition Act - Authorizes the Secretary of Agriculture (Secretary) to enter into production flexibility contracts through crop year 2002 with eligible agricultural operators and owners with respect to conservation, wetlands, and planting flexibility requirements. Requires contracts to be entered into by April 15, 1996, with certain exceptions for conservation reserve lands.

Defines eligible "owners and operators" and "farmland."

Sets forth: (1) contract payment amounts for each of FY 1996 through 2002 and allocation amounts for wheat, corn, grain sorghum, barley, oats, upland cotton, and rice; and (2) annual payment rate factors.

Permits any commodity or crop to be planted on contract acreage with special provisions and limitations for fruit and vegetables, haying and grazing, alfalfa, and legumes.

(Sec. 1104) Directs the Secretary to make nonrecourse marketing assistance loans for crop years 1996 through 2002 to producers of wheat, feed grains (corn, grain sorghum, barley, and oats), upland and extra long staple cotton, and oilseeds (sunflower, canola, rapeseed, safflower, mustard, flaxseed, and other oilseeds). Sets forth commodity loan rate, term, and repayment provisions.

Directs the Secretary to make loan deficiency payments to producers (of other than extra long staple cotton) who forego obtaining such nonrecourse loans in an amount equal to the difference between a commodity's loan rate and repayment level.

Establishes special marketing loan provisions for upland cotton, including: (1) first handler marketing certificates; (2) cotton user marketing certificates; (3) a special import quota; and (4) a limited global import quota for upland cotton.

(Sec. 1105) Establishes fiscal year payment limitations for individuals of: (1) $40,000 for flexibility contracts; and (2) $75,000 for marketing loan and loan deficiency payments.

(Sec. 1106) Directs the Secretary to: (1) make nonrecourse loans available to quota peanut producers at $610 per ton and to additional peanut producers at appropriate rates; (2) make related warehouse storage loans available; (3) provide for marketing area pools for quota and additional peanuts, with separate pools for New Mexico-produced Valencia peanuts; (4) require that all domestic and export peanuts comply with specified quality standards; and (5) provide for a nonrefundable marketing assessment.

Provides that: (1) net gains from each marketing pool shall be distributed only to pool producers; and (2) losses in quota pools shall be covered using a specified order of priority.

Prohibits the Secretary from making quota peanut loans if producers have disapproved poundage quotas.

Amends the Agricultural Adjustment Act of 1938 with regard to the peanut program to: (1) extend peanut quota provisions through crop year 2002; (2) eliminate the minimum national poundage quota; (3) eliminate seed peanuts from the national poundage quota determination; (4) create a temporary quota allocation for seed peanuts; (5) eliminate the Texas increased quota allocation; and (6) authorize transfers of additional peanuts to the quota pool where natural disasters prevented quota poundage harvesting and marketing.

(Sec. 1107) Directs the Secretary to make recourse loans available to processors of domestically grown sugarcane and sugar beets at 18 cents per pound and 22.9 cents per pound, respectively.

Sets loan terms at the earlier of nine months or the end of the fiscal year, with supplemental loans available for loans made in the last three months of a fiscal year.

Authorizes the Secretary to provide nonrecourse loans when the imported tariff rate quota for sugar imports exceeds 1.5 million short tons raw value.

Sets forth first processor sugarcane and sugar beet marketing assessment rates for FY 1996 through 2003, which shall be collected monthly and remitted to the Commodity Credit Corporation (CCC). Sets forth enforcement and reporting provisions.

Amends the Agricultural Adjustment Act of 1938 to repeal marketing allotment provisions.

Makes this section applicable to the 1996 through 2002 crops of sugarcane and sugar beets.

(Sec. 1108) Directs the Secretary to carry out the provisions of this subtitle through the CCC.

(Sec. 1109) Repeals the Agricultural Act of 1949, with specified sections transferred to the Agricultural Adjustment Act of 1938. (Eliminates permanent price support authority.) Makes conforming amendments to the Agricultural Act of 1938.

Subtitle B: Conservation - Amends the Food Security Act of 1985 to provide mandatory FY 1996 through 2002 funding through the CCC for the conservation reserve and wetlands programs, and the livestock environmental assistance program.

Establishes the livestock environmental assistance program to provide FY 1996 through 2002 technical assistance and cost-sharing and incentive payments to livestock producers who enter into land management and structural contracts to protect water, soil, and related resources from livestock-related degradation. (Makes waste management facility construction ineligible for cost-sharing payments.)

Replaces wetlands reserve program permanent easement authority with 15-year easement authority.

Limits conservation reserve program total acreage enrollment to 36.4 million acres. Authorizes producers to terminate program participation. Prohibits new acreage enrollment in 1997.

Subtitle C: Agricultural Promotion and Export Programs - Amends the Agricultural Trade Act of 1978 to: (1) authorize specified FY 1996 through 2002 appropriations for the market promotion program; and (2) authorize specified FY 1996 through 2002 funding from the CCC for the export enhancement program.

Subtitle D: Miscellaneous - Amends the Federal Crop Insurance Act to authorize the Secretary, in consultation with insurance providers, to offer catastrophic risk protection in a State (or portion of a State) through local Department of Agriculture offices if the Secretary determines insufficient coverage is otherwise available. Provides for the transfer of current policies to private insurers.

States that beginning with the spring-planted 1996 crop catastrophic coverage shall not be required for agricultural program benefits if the producer signs a written emergency crop loss assistance waiver.

Extends crop insurance provisions to seed crops.

(Sec. 1402) Amends the Food, Agriculture, Conservation, and Trade Act of 1990 to authorize the Secretary to collect fees to cover the costs of providing import quarantine and inspection services. Establishes in the Treasury the Agricultural Quarantine Inspection User Fee Account.

(Sec. 1403) Increases the CCC interest rate applicable to agricultural commodity loans by 100 basis points.

Title II: Banking, Housing, and Related Provisions - Subtitle A: Financial Institutions - Directs the Board of Directors of the Federal Deposit Insurance Corporation (FDIC) to impose a special assessment on the Savings Association Insurance Fund (SAIF)-assessable deposits of each insured depository institution at a rate applicable to all such institutions that the Board, in its sole discretion, determines will cause the SAIF to achieve the designated reserve ratio on the first business day of January 1996. Allows the Board to exempt weak institutions from such assessment. Mandates exemption from such assessment for certain newly chartered and other specified institutions, but requires such institutions to pay semiannual assessments at certain former rates during calendar years 1996 through 1999.

(Sec. 2011) Authorizes certain institutions facing hardship as a result of the special assessment to elect to pay it in two assessments, plus a third supplemental special assessment, determined according to specified formulae.

Prescribes adjustments of the special assessment for Bank Insurance Fund (BIF) member banks and certain savings associations.

(Sec. 2012) Amends the Federal Home Loan Bank Act (FHLBA) and the Federal Deposit Insurance Act (FDIA) to revise the assessment authority of the Financing Corporation (FICO), extending FICO assessments to all depository institutions insured by the Federal Deposit Insurance Corporation (FDIC) instead of SAIF members only. Repeals specified limits on the amount that may be assessed.

(Sec. 2013) Declares that the SAIF and the BIF shall be merged into the Deposit Insurance Fund, which shall have a Special Reserve for any excess of the SAIF reserve ratio over the designated reserve ratio. Makes conforming amendments to FHLBA and FDIA.

(Sec. 2015) Prescribes procedural guidelines with respect to the refund of assessed payments in a deposit insurance fund in excess of the designated reserve amount.

(Sec. 2016) Amends the FDIA to declare that assessment rates for SAIF members may not be less than assessment rates for BIF members.

(Sec. 2017) Prohibits the FDIC Board of Directors from setting semi-annual assessments in excess of the amount needed to maintain or achieve the designated reserve ratio of a deposit insurance fund.

(Sec. 2018) Terminates as of December 31, 1995, the authority of the Thrift Depositor Protection Oversight Board to establish positions for and pay compensation and benefits to officers and employees, except for 18 individuals to carry out Board functions through May 1, 1996.

Subtitle B: Housing - Amends the United States Housing Act of 1937 with regard to section 8 public housing annual rent adjustments to: (1) limit overall adjustments to a project's cost of operations; and (2) reduce adjustments for units with no turnover since the preceding adjustment.

(Sec. 2052) Amends the National Housing Act to revise the Federal Housing Administration mortgage assignment program, including authorizing the Secretary of Housing and Urban Development to pay partial mortgage insurance claims limited to an amount equal to not more than 12 months' payments.

Title III: Communications and Spectrum Allocation Provisions - Amends the Communications Act of 1934 (the Act) to state that certain competitive bidding requirements shall not apply to licenses or construction permits issued by the Federal Communications Commission (FCC): (1) that, as the result of the FCC carrying out specified obligations, are not mutually exclusive; (2) for public safety radio services, including non-Federal Government uses that protect the safety of life, health, and property and that are not made commercially available to the public; or (3) for initial licenses or construction permits for new terrestrial broadcast digital television (TV) services assigned by the FCC to existing terrestrial broadcast licensees to replace their current TV licenses, unless specified conditions are met. Prohibits the FCC from assigning initial licenses or construction permits to terrestrial commercial TV broadcast licensees to replace their existing broadcast licenses before November 15, 1996, except as provided pursuant to this Act. Extends through FY 2002 the authority of the FCC to grant such licenses or permits.

Requires the FCC to complete all actions necessary to permit the assignment, by September 30, 2002, by competitive bidding of licenses for the use of bands of frequencies that: (1) individually span not less than 25 megahertz (mhz.), unless a combination of smaller bands can reasonably be expected to product greater receipts; (2) in the aggregate span not less than 100 mhz.; (3) are located below three gigahertz (ghz.); and (4) as of this Act's enactment date, have not been designated by FCC regulation for assignment, identified by the Secretary of Commerce pursuant to provisions of the National Telecommunications and Information Administration Organization Act (NTIAO), or reserved for Government use pursuant to the Act. Directs the FCC to conduct competitive bidding for not less than one-half of such aggregate spectrum by September 30, 2000.

Requires the FCC, in making available bands of frequencies for competitive bidding, to: (1) seek to promote the most efficient use of the spectrum; (2) take into account the cost to incumbent licensees of relocating existing uses to other bands of frequencies or other means of communication and the needs of public safety radio services; (3) comply with the requirements of international agreements concerning spectrum allocations; and (4) take into account the costs to satellite service providers that could result from multiple auctions of like spectrum internationally for global satellite systems.

Directs the FCC to notify the Secretary if the FCC: (1) is unable to provide for the effective relocation of incumbent licensees to bands of frequencies that are available to the FCC for assignment; and (2) has identified bands of frequencies that are suitable for the relocation of such licensees and that are allocated for Government use but that could be reallocated pursuant to the NTIAO Act.

Amends the NTIAO Act to require the Secretary, upon receiving a notice from the FCC pursuant to this Act, to prepare and submit to the President and the Congress a report recommending for reallocation for use other than by Government stations bands of frequencies that are suitable for the uses identified in the FCC's notice.

Authorizes any Federal entity which operates a Government station to accept payment in advance, in-kind reimbursement of costs, or a combination thereof from any person to defray entirely the expenses of relocating the Federal entity's operations from one or more radio spectrum frequencies to another. Directs that any such payment be deposited in the account of such Federal entity in the Treasury.

Authorizes any person seeking to relocate a Government station that has been assigned a frequency within a band allocated for mixed Federal and non-Federal use to submit a petition for such relocation to the National Telecommunications and Information Administration (NTIA). Directs the NTIA to limit or terminate the Government station's operating license when certain requirements are met. Specifies that if, within one year after the relocation, the Government station demonstrates to the FCC that the new facilities or spectrum are not comparable to those from which the Government station was relocated, the person seeking such relocation must take reasonable steps to remedy any defects or pay the Federal entity for the costs of returning the Government station to the spectrum from which such station was relocated.

Sets forth provisions regarding: (1) Federal action to expedite spectrum transfer; (2) identification and reallocation of auctionable frequencies; and (3) allocation and assignment of frequencies identified in the second reallocation report.

Title IV: Education and Related Provisions - Subtitle A: Higher Education - Student Loan Reform Act of 1995 - Amends the Higher Education Act of 1965 (HEA) with respect to student loan programs.

(Sec. 4002) Revises the William D. Ford Federal Direct Loan Program to limit the proportion of loans made under such program: (1) for academic year 1994-1995, to five percent of the new student loan volume for such year; (2) for academic year 1995-1996, to 30 percent of new student loan volume for such year, except that the Secretary of Education (the Secretary, for purposes of this title) may not enter into agreements with any additional eligible institutions that have not applied and been accepted for participation in such program on or before September 30,1995; and (3) for academic year 1996-7 and each succeeding academic year, to not more than ten percent of new student loan volume for such year, except that only the 102 eligible institutions participating in 1994-5 are eligible to participate in 1996-7 and thereafter.

Eliminates provisions for selecting additional institutions to participate in such pilot program.

Makes available, to the Secretary for each fiscal year from funds not otherwise appropriated, funds for all direct and indirect expenses associated with such Federal Direct Student Loan program.

Applies certain default rate limitations to the direct lending program.

Eliminates the transition to the Federal Direct Loan Program.

Revises provisions relating to fees for origination services.

Applies certain risk-sharing requirements to direct loans.

(Sec. 4003) Requires that direct loans have the same terms and conditions as Federal Family Education Loans (FFEL) (which are guaranteed).

Sets forth conditions under which: (1) Federal Perkins Loan borrowers can obtain FFEL consolidation loans; and (2) FFEL borrowers can obtain Federal direct consolidation loans.

Allows income contingent repayment in the FFEL (guaranteed) loan program.

Revises the parent loan (Federal PLUS loans) program to set a $15,000 maximum limitation on the amount parents may borrow for one student in any academic year.

(Sec. 4004) Requires guarantee agencies to use at least 50 percent of their reserve funds to purchase and hold defaulted loans that they guarantee and for which insurance claims are filed by the eligible lender, with specified exceptions.

Extends the period during which a guaranty agency is required to hold a defaulted loan under certain conditions. Prescribes requirements for the new extended holding period program with respect to subject loans, excluded loans, and guaranty agency efforts during such period. Prohibits the Secretary from regulating the collection activities of a guaranty agency with respect to any loan which is subject to such extended holding period and for which reinsurance has not been paid.

Revises provisions relating to: (1) administrative cost allowances for guarantee agencies; (2) the Secretary's equitable share of collections on consolidated defaulted loans; (3) reserve funds and the disposition of funds returned to or recovered by the Secretary; (4) supplemental preclaims assistance; and (5) guaranty agency reimbursement.

(Sec. 4005) Revises provisions relating to FFEL program lenders and loan holders, including provisions for: (1) risk-sharing by loan holders; (2) lenders-of-last-resort; (3) exceptional performance insurance reduction; and (5) loan fees from lenders.

Requires each holder of a Federal Stafford or PLUS loan to pay biannual rebates of interest subsidies to the Secretary.

Revises an audit exemption for small lenders.

(Sec. 4006) Provides for the privatization and renaming of the College Construction Loan Insurance Association, and the cessation of Federal sponsorship. Repeals provisions for such Association under HEA.

(Sec. 4007) Extends the duration of the Federal student loan insurance program.

Terminates the authority to make Federal consolidation loans as of the end of FY 2002.

Subtitle B: Provisions Relating to the Employee Retirement Income Security Act of 1974 - Provides that, for certain purposes under the Employee Retirement Income Security Act of 1974 (ERISA), the prescribed minimum period between provision of a joint and survivor annuity explanation and the annuity starting date shall not apply if waived by the participant and, if applicable, the participant's spouse.

Title V: Energy and Natural Resources Provision - Subtitle A: Nuclear Regulatory Commission Annual Charges - Amends the Omnibus Budget Reconciliation Act of 1990 to extend from September 30, 1998, to September 30, 2002, the authority of the Nuclear Regulatory Commission to assess and collect annual user fees and charges.

Subtitle B: Department of Energy Assets - USEC Privatization Act - Directs the Board of Directors of the United States Enrichment Corporation (USEC) to establish a private for-profit and non-Government-related corporation under the laws of a State for the purpose of receiving the assets and obligations of USEC at privatization and continuing USEC business operations following privatization. Mandates the sale of the U.S. interest in USEC to such corporation.

(Sec. 5207) Directs USEC to transfer the lease of gaseous diffusion plants and related property at Paducah, Kentucky, and Piketon, Ohio, to the private corporation concurrent with such privatization. Prohibits the Secretary of Energy from leasing to the private corporation facilities necessary for the production of highly enriched uranium.

(Sec. 5208) Prescribes procedural guidelines for: (1) transfer of contracts to the private corporation, including the right to purchase power from the Secretary under previous power purchase contracts for the gaseous diffusion plants; (2) retention by the United States of pre-privatization liabilities; (3) pension, collective bargaining, health benefit plan, and related protection for contractor employees at the two gaseous diffusion plants; (4) retention of Federal retirement and health benefits by former Federal employees; and (5) limitations on equity ownership of the private corporation by USEC personnel.

(Sec. 5212) Requires the U.S. Executive Agent under the Russian HEU Agreement to transfer to the Secretary without charge title to an amount of uranium hexafluoride (based on a tails assay of 0.30 U235) equivalent to the natural uranium component of low-enriched uranium derived from at least 18 metric tons of highly enriched uranium purchased from the Russian Executive Agent under such Agreement. Deems such uranium hexafluoride to be of Russian origin. Requires the Secretary to sell, and receive payment for, the transferred uranium hexafluoride: (1) for overfeeding in the operations of enrichment facilities in the United States; (2) for end use outside the United States; (3) in 1995 and 1996 to the Russian Executive Agent at the purchase price for use in matched sales under the Suspension Agreement; or (4) for consumption by end users in the United States during calendar year 2001, according to a specified schedule beginning in 1998. Requires the U.S. Executive Agent, upon request of the Russian Executive Agent, to deliver concurrently to such Agent, an amount of uranium hexafluoride equivalent to the natural uranium component of such low-enriched uranium.

Provides for auction of such uranium hexafluoride, or U308 (in the event that the conversion component of such hexafluoride has previously been sold), if the Russian Executive Agent does not exercise its right to agree to take delivery of the natural uranium component of any low-enriched uranium within 90 days after delivery of such low-enriched uranium to the U.S. Executive Agent.

Grants the Secretary of Commerce responsibility for administration and enforcement of the limitations set forth in this section.

Requires the Secretary of Energy to transfer to USEC without charge up to 50 metric tons of enriched uranium and up to 7,000 metric tons of natural uranium from the Department of Energy (DOE) stockpile.

Prohibits USEC from delivering for commercial end use in the United States: (1) any of such uranium before January 1, 1998; (2) more than ten percent of such uranium or more than four million pounds, whichever is less, in any calendar year after 1997; or (3) more than 800,000 separative work units contained in low-enriched uranium transferred in any calendar year.

Authorizes the Secretary to sell, from time to time, natural and low-enriched uranium from the DOE stockpile, subject to specified conditions. Permits DOE transfer or sale of enriched uranium to: (1) Federal agencies; (2) any person for national security purposes; or (3) any State or local agency or non-profit, charitable, or educational institution for use other than the commercial generation of electricity.

(Sec. 5213) Prescribes guidelines under which the Secretary shall accept low-level radioactive waste (including depleted uranium if ultimately determined to be such waste) for disposal at the request and expense (by reimbursement) of USEC.

(Sec. 5214) Grants USEC exclusive commercial rights to deploy and use any federally owned or controlled Atomic Vapor Laser Isotope Separation (AVLIS) patents, processes and technical information, upon completion of a royalty agreement with the Secretary.

Instructs the President to transfer related AVLIS property (except those related to the gaseous diffusion, gas centrifuge, and uranium enrichment programs) to USEC upon its request.

(Sec. 5216) Amends the Atomic Energy Act of 1954 to: (1) repeal the mandate and authority of USEC as of the privatization date; and (2) exclude from the definition of "production facility" the construction and operation of a uranium enrichment facility using AVLIS technology, and make such a facility eligible for one-step licensing.

Prohibits issuance of any license or certificate of compliance to USEC or its successor if the Nuclear Regulatory Commission (NRC) determines that the Corporation is owned, controlled, or dominated by an alien, a foreign corporation, or a foreign government, or issuance of a license or certificate of compliance would be inimical to: (1) the common defense and security of the United States; or (2) maintenance of a reliable and economical domestic source of enrichment services.

Provides for periodic application of USEC for NRC certification at least once every five years (instead of annually). Revises the purview of judicial review of NRC actions to include: (1) any final order establishing standards to govern DOE gaseous diffusion uranium enrichment facilities, including facilities leased to a corporation established under this Act; and (2) any final determination relating to whether such facilities comply with such standards.

Provides for civil money penalties for violations of licensing or certification requirements.

(Sec. 5221) Instructs the Secretary to conduct an asset management and disposition program that will result in specified minimum receipts and savings by October 1, 2000, and that will include itemized tons of fuel, chemicals and industrial gases, scrap metal, radiation sources, 17,000 pieces of major equipment, and precious metals and base metals. Exempts such asset disposition from the Federal Property and Administrative Services Act (thus shielding the disposition of Federal assets from established guidelines).

(Sec. 5222) Instructs the Secretary to draw down and sell 32 million barrels of oil from the Weeks Island (Louisiana) Strategic Petroleum Reserve Facility in spite of the statutory prohibition against such sale unless the President has made specified state-of- emergency findings.

(Sec. 5223) Amends the Energy Policy and Conservation Policy Act to authorize the Secretary to store foreign-owned petroleum products in underutilized Strategic Petroleum Reserve facilities. Permits such products to be exported from the United States without license.

Subtitle C: Natural Resources - Conveys all Federal right, title and interest in certain property in San Bernardino Meridian, California, to the Department of Health Services of the State of California.

(Sec. 5311) Helium Act of 1995 - Amends the Helium Act to authorize the Secretary of the Interior to: (1) enter into agreements with private parties for the recovery and disposal of helium on Federal lands; (2) grant leasehold rights to such helium; (3) store, transport, and sell crude helium; and (4) maintain and operate existing crude helium storage facilities at the Bureau of Mines Cliffside Field.

(Sec. 5313) Directs the Secretary to: (1) cease producing, refining, and marketing refined helium; and (2) dispose of all facilities, equipment, and Federal property interests relating to refined helium activities.

Requires the Secretary to impose fees for helium storage, withdrawal, or transportation services.

Prescribes guidelines for: (1) the purchase of helium by Federal agencies from certain private persons; and (2) the sale of crude helium by the Secretary. Requires the Secretary to make crude helium sales in amounts necessary to carry out this Act with minimum market disruption. Mandates that proceeds from helium sales be paid to the Treasury.

(Sec. 5315) Instructs the Secretary to eliminate helium stockpiles by a certain deadline. Repeals the Secretary's authority to borrow under the Helium Act.

(Sec. 5317) Directs the Secretary of the Interior to convey to the Texas Plains Girl Scout Council for consideration of one dollar specified lands in Potter County, Texas, reserving easements to the United States for pipeline rights-of-way.

Arctic Coastal Plain Leasing and Revenue Act of 1995 - Instructs the Secretary of the Interior (the Secretary), acting through the Bureau of Land Management, to implement a competitive leasing program for oil and gas exploration, development and production within the coastal plain of the Arctic National Wildlife Refuge.

(Sec. 5333) Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal its proscription against oil and gas production, leases, or development from the Arctic National Wildlife Refuge. Declares that the Congress determines that such leasing program is compatible with the purposes for which the Refuge was established, and that no further findings or decisions are required to implement this directive (thereby avoiding statutorily-mandated environmental determinations).

Declares this subtitle the sole authority for coastal plain leasing. Considers such coastal plain "Federal land" for purposes of the Federal Oil and Gas Royalty Management Act of 1982. Authorizes the Secretary to designate a specified maximum acreage as Special Areas closed to leasing if the Secretary determines that such Areas are of such unique character as to require special management and regulatory protection. Authorizes the leasing of those Areas, however, by setting lease terms that limit surface use and occupancy but permit the use of horizontal drilling technology from sites on leases located outside the designated Special Areas.

Declares that the Secretary's sole authority to close lands within the Coastal Plain to oil and gas leasing and to exploration, development and production is that set forth in this subtitle.

Authorizes the Secretary to convey the surface estate in certain lands to the Kaktovik Inupiat Corporation and the subsurface estate beneath such surface estate to the Arctic Slope Regional Corporation.

(Sec. 5334) Confers responsibility upon the Secretary for the promulgation of rules and regulations relating to this subtitle within 14 months of enactment.

(Sec. 5335) Declares that the Congress finds that the 1987 legislative environmental impact statement prepared by the Department of the Interior adequately satisfies the requirements of the National Environmental Policy Act of 1969 concerning authorized actions by the Secretary to promulgate regulations for the establishment of a leasing program and first lease sale.

(Sec. 5336) Prescribes procedural guidelines for lease sales on the coastal plain to any person qualified to obtain an oil or gas lease under the Mineral Leasing Act.

(Sec. 5337) Authorizes the Secretary to grant to the highest responsible qualified bidder by sealed competitive cash bonus bid any lands to be leased on the coastal plain upon payment by the lessee of such bonus as may be accepted by the Secretary and of a royalty of at least 12 1/2 percent in amount or value of lease production. Requires the Secretary's approval for subsequent transfers. Sets forth lease terms and conditions, including bonding requirements and mandatory access by the Secretary to all lease data and information.

(Sec. 5341) Mandates a 90-day timetable for expedited judicial review of actions challenged under this Act.

(Sec. 5342) Instructs the Secretary to issue regulations granting rights-of-way and easements for oil and gas transportation across the coastal plain in accordance with the Mineral Leasing Act of 1920. Provides for periodic on-site inspections of coastal plain facilities that are subject to environmental or safety regulations.

(Sec. 5344) Mandates distribution to the State of Alaska of all Federal revenues from competitive bids, sales, bonuses, royalties, rents, fees, or interest derived from coastal plain oil and gas leases. Allocates certain deposits from such revenues to the National Park and Wildlife Refuge Renewal Fund.

Establishes the Community Assistance Fund (composed of a specified portion of revenues derived from the Federal share of the first lease sale authorized by this subtitle) to assist organized boroughs and recognized Indian Reorganization Act entities which are directly impacted by oil and gas exploration and production activities to provide public and social services and facilities required in connection with such activities.

(Sec. 5351) Amends the Reclamation Reform Act of 1982 to provide that any person or district holding a repayment or water service contract with the United States may prepay the construction costs either through accelerated or lump sum payments.

(Sec. 5353) Amends specified Federal law to raise from $30,000 to $2 million the annual charge to San Francisco and other municipalities or water districts granted water rights-of-way from the Hetch Hetchy Dam. Makes annual operation of Yosemite National Park (currently, the building and maintenance of roads and trails in Yosemite and other California national parks) the highest priority use of the proceeds from such charges, with the remainder of any funds to be used for operations of the other California national parks.

(Sec. 5355) Collbran Project Unit Conveyance Act - Prescribes guidelines under which the Secretary of the Interior shall convey to the Ute Water Conservancy District and the Collbran Conservancy District by quitclaim deed in the last quarter of FY 2000, all Federal right, title and interest to the Collbran Reclamation Project.

(Sec. 5356) Sly Park Unit Conveyance Act - Instructs the Secretary of the Interior to: (1) sell the Sly Park Unit to the El Dorado Irrigation District (California) for a specified price; (2) transfer and assign certain water rights to such District; and (3) convey all Federal interest in the Sly Park Unit to the District.

States that the Congress specifically finds that such sale and water rights conveyance is not subject to environmental or endangered species review under specified environmental protection laws.

(Sec. 5357) Amends the Central Utah Project Completion Act to direct the Secretary of the Interior to allow for prepayment of a certain repayment contract between the United States and the Central Utah Water Conservancy District (for repayment of certain municipal and industrial water delivery facilities) under terms similar to a certain supplemental contract that provided for the prepayment of the Jordan Aqueduct. Requires the District to complete all payments by the end of FY 2002.

(Sec. 5362) Amends the Federal Oil and Gas Royalty Management Act of 1982 to revise the guidelines under which the authorities of the Secretary of the Interior (the Secretary) regarding oil and gas receipts collected on lease obligations within a certain six-year period of limitations may be delegated to a State, upon its request.

(Sec. 5363) Sets forth a six-year statute of limitations for any judicial proceeding arising from a royalty obligation. Prescribes procedural guidelines for Secretarial and delegated States' actions and limitation periods, including royalty adjustments and refunds.

(Sec. 5365) Sets forth royalty terms, interest, and penalties, and assessments.

(Sec. 5366) Prescribes procedural guidelines under which the Secretary and the State concerned shall jointly determine on a case by case basis the amount of what production from marginal properties shall be subject to prepayment or regulatory relief. Permits the Secretary's sole determination if the royalty payments are not shared with any State.

(Sec. 5367) Repeals: (1) the current statute of limitations governing the recovery of penalties; and (2) the Secretary's authority to enter into cooperative agreements with any State or Indian tribe with respect to oil or gas royalty activities.

Amends the Outer Continental Shelf Lands Act to repeal the guidelines governing refunds or credit granted to a lessee for excess payments.

(Sec. 5368) Excludes Indian lands privately owned minerals from the purview of this Act.

(Sec. 5373) Mining Law Revenue Act of 1995 - Provides that the owner of each unpatented mining claim or site shall pay: (1) an annual rental payment for each such site until a patent has been issued; and (2) a $25.00 location payment in lieu of the annual rental payment of $100 per mining claim or site for the assessment year which includes the date of location of such claim or site.

Sets forth an annual rental schedule of $100 per site or claim through 1998, and $200 per year thereafter. Provides a dollar for dollar credit up to 50 percent on the annual rental payable for amounts expended on activities that qualify as annual labor under the general mining laws.

Amends specified mining law to include environmental baseline monitoring as labor satisfying the statutory labor requirements of mining claims; but precludes airborne surveys as labor for more than two consecutive years or a total of five years on any one claim.

Credits the annual claim rental payment against the amount of royalty obligation. Penalizes failure to make a claim rental payment with forfeiture of the claim or site.

Amends the Federal Land Policy and Management Act of 1976 to repeal the requirement for annual mining claim recordation. Repeals the specified location purposes.

(Sec. 5375) Imposes a royalty of five percent of the net proceeds upon the production and sale of locatable minerals from certain unpatented mining claims (and from certain patented claims). Sets forth royalty exclusion guidelines. Waives the royalty for: (1) any mine with an annual gross yield of less than $50,000; and (2) minerals processed at a facility by the same person which extracted the minerals if a certain urban development action grant has been made. Prescribes royalty payment guidelines.

(Sec. 5376) Requires any State which wishes to receive certain royalty proceeds to establish an interest-bearing abandoned locatable mineral mine reclamation fund.

Establishes the Abandoned Locatable Minerals Mine Reclamation Fund (Federal Fund) in the Treasury to consist of certain allocated royalty proceeds allocated from mining claims in a State where a State Fund has not been established.

(Sec. 5378) Identifies: (1) Federal lands and water eligible for reclamation under this Act; and (2) sites and areas that are not eligible for expenditures from a State Fund.

(Sec. 5379) Sunsets: (1) the authority of the Secretary of the Treasury to allocate funds to a State; and (2) the Federal Fund.

(Sec. 5382) Amends Federal law to subject all mineral materials deposits to disposal under the terms of the Materials Act of 1947 (notwithstanding the concept of uncommon varieties).

Amends specified Federal law to subject certain lands known to contain valuable mineral materials deposits to disposition by lease by the Secretary of the Interior according to specified lease conditions.

Authorizes the Secretary to grant a prospecting permit giving exclusive mineral materials prospecting rights in Federal lands for a maximum two-year period. Entitles the permittee to a lease for all the land embraced in the prospecting permit, at a minimum royalty of two percent of the quantity or gross value of the minerals materials output at the point of shipment to market, if valuable mineral materials deposits have been discovered by the permittee within the area encompassed by the prospecting permit.

(Sec. 5391) Instructs the Secretary of the Interior to sell all aircraft and associated facilities owned by the Department of the Interior, except for those whose primary purpose is fire suppression. Mandates that sale proceeds be returned to the Treasury.

(Sec. 5402) Prescribes guidelines under which the Administrator of the Bonneville Power Administration (BPA) shall refinance a certain appropriated debt by determining with the approval of the Secretary of the Treasury: (1) a new principal amount for such debt; (2) a new interest rate for such debt based on the Treasury rate for the old capital investment; and (3) a $100 million limit on prepayments of old capital investments before a certain date.

(Sec. 5406) Prescribes guidelines for interest rates for new capital investments.

(Sec. 5408) Amends the Confederated Tribes of the Colville Reservation Grand Coulee Dam Settlement Act to credit specified amounts to the Administrator in certain fiscal years so long as the Administrator makes annual payments to the Tribes under a certain settlement agreement.

(Sec. 5409) Directs the Administrator to offer to include provisions in future electric power service contracts that preclude further increases in the principal amount or interest rate obligations to the Government.

(Sec. 5413) Alaska Power Administration Asset Sale and Termination Act - Directs the Secretary of Energy to sell: (1) the Snettisham Hydroelectric Project to the Alaska Industrial Development and Export Authority (or its successor State agency or authority); and (2) the Eklutna Hydroelectric Project to the Municipality of Anchorage, the Chugach Electric Association, Inc., and the Matanuska Electric Association, Inc. Mandates that sale proceeds be deposited into the Treasury to the credit of miscellaneous receipts. Authorizes appropriations to prepare and acquire Eklutna and Snettisham assets for sale and conveyance.

Authorizes the Alaska Power Administration to expend certain funds contributed by the purchasers or customers to improve and maintain Eklutna or Snettisham.

(Sec. 5414) Declares that both Projects shall continue to be exempt from certain Federal Power Act licensing requirements (subject to a certain Memorandum of Agreement). Denies such exemption to subsequent assignments of interest, unless the transferee is the Alaska Electric Generation and Transmission Cooperative Inc.

Grants jurisdiction to the U.S. District Court for the District of Alaska to review and enforce such Memorandum, including the remedy of specific performance.

Provides for an action seeking review of a Fish and Wildlife Program of the Governor of Alaska under the Memorandum, or challenging actions of the Memorandum parties before adoption of the Program, if it is brought within 90 days after the Governor adopts such Program.

Directs the Secretary of the Interior to: (1) issue rights-of-way with respect to certain Eklutna lands to the Alaska Power Administration for subsequent reassignment to the Eklutna Purchasers at no cost to them; and (2) convey to the State of Alaska (with respect to certain Eklutna and Snettisham lands) improved lands under certain statutory selection entitlements.

(Sec. 5415) Declares that the sale of the Alaska Power Administration's hydroelectric projects, and their subsequent exemption from the licensing requirements of the Federal Power Act, do not apply to other Federal hydroelectric projects.

(Sec. 5421) Outer Continental Shelf Deep Water Royalty Relief Act - Amends the Outer Continental Shelf Lands Act to authorize the Secretary of the Interior to reduce or eliminate any royalty or net profit share set forth in existing leases for oil or gas resources in certain areas of deep water on the Outer Continental Shelf in the Gulf of Mexico.

(Sec. 5422) Declares that, with specified exceptions, no royalty payments shall be due on new production from any lease or unit located in specified water depths in the Western and Central Planning Areas of the Gulf until certain volumes of oil equivalent are produced.

(Sec. 5423) Provides for new leases and lease sales on the basis of a cash bonus bid meeting certain criteria.

(Sec. 5424) Suspends royalties for a seven-year period for new leases in specified water depths in the Gulf. Subjects sales of such leases to such cash bonus bidding system.

(Sec. 5431) Amends the Mineral Leasing Act to permit the export of Alaskan North Slope oil unless the President finds, within five months after enactment of this Act, that such exportation is not in the national interest. Sets forth mandatory considerations in evaluating whether such exportation is in the national interest, including an environmental review and supply and employment impact analysis. Mandates that, except in certain cases, such oil be transported by U.S.-owned merchant marine vessels. Declares that nothing in this Act shall restrict the President's authority to prohibit exportation of the oil.

Instructs the Secretary of Commerce to issue, within 30 days after the President's national interest determination, necessary rules, including any licensing requirements and conditions, to implement such determination.

Directs the Secretary to recommend that the President take appropriate action (including modification of export authorization) if oil exports under authority of this Act have caused sustained material supply shortages or price increases significantly above world market levels, together with sustained material adverse effects upon domestic employment.

(Sec. 5441) Directs the Secretary of Agriculture to make a rental charge for all ski area permits issued under the National Forest Ski Area Permit Act of 1986 and other specified Federal law. Provides for calculation of such ski area permit rental charge (SAPRC).

(Sec. 5451) Amends the Land and Water Conservation Fund Act of 1965 to increase entrance fees for National Parks, and mandate establishment of commercial tour use fees. Authorizes Federal agencies providing for camping facilities to charge recreation use fees.

(Sec. 5452) Covers increased fees into special accounts for FY 1997 through 2005, specifying four percent annual increases thereafter.

(Sec. 5453) Provides for allocation and use of receipts in each agency's special account.

(Sec. 5461) Visitor Facilities and Services Enhancement Act of 1995 - Authorizes the Secretary of the Interior and the Secretary of Agriculture to enter into concession authorizations, including ten-year concession service agreements and two-year concession licenses.

(Sec. 5464) Specifies a competitive selection process for concession service agreements.

(Sec. 5465) Provides for capital improvements by concessioners with respect to public facilities on Federal lands.

(Sec. 5467) Allows concessioners to set rates and charges to the public. Provides for: (1) transferability of concession authorizations; (2) the charging of Federal fees for the privilege of providing concession services; and (3) the disposition of fees.

Title VI: Federal Retirement and Related Provisions - Subtitle A: Civil Service and Postal Service Provisions - Amends the Omnibus Budget Reconciliation Act of 1993 (OMBRA '93) to extend the delay in cost-of-living adjustments in Federal employee retirement benefits through FY 2002.

(Sec. 6002) Revises Federal civil service law with respect to the Civil Service (CSRS) and Federal Employees (FERS) Retirement Systems regarding deductions, contributions, and deposits, increasing agency contributions under CSRS during calendar years 1996 through 2002, and providing for a phased-in increase under both systems of the amounts of individual deductions, deposits, and withholdings until 2003 when, in certain cases, the percentage of basic pay subject to such withholding reverts back to the current 1995 rate.

(Sec. 6003) Makes additional retirement-related changes under both systems with regard to Members of Congress and congressional employees and their years of service for purposes of computing an annuity.

(Sec. 6004) Provides under CSRS for treatment to that of congressional service with respect to accrual rates relating to certain Federal judges and other judicial personnel.

(Sec. 6005) Amends Federal postal law to repeal the authorization of transitional appropriations for the U.S. Postal Service and make certain other changes to provide that liabilities formerly paid pursuant to such repealed authorization remain payable by the Postal Service.

Subtitle B: Patent and Trademark Fees - Amends the Omnibus Budget Reconciliation Act of 1990 to extend the authority for the Patent and Trademark Office user fee surcharge through FY 2002.

Subtitle C: GSA Property Sales - Directs the Administrator of the General Services Administration (GSA) to sell at fair market value all rights, title, and interests of the United States to Governors Island, New York, with the sale proceeds to be deposited as miscellaneous receipts in the general fund of the Treasury. Gives the State and City of New York the right of first refusal in such sale.

(Sec. 6022) Outlines similar requirements for GSA's sale of certain air rights connected with Union Station in Washington, D.C., after conveyance by Amtrak.

(Sec. 6023) Amends the Stewart B. McKinney Homeless Assistance Act to: (1) repeal provisions for the identification and use of surplus Federal property; and (2) authorize the GSA Administrator to transfer surplus real property, including buildings, fixtures, and equipment, for housing use to certain nonprofit organizations which exist primarily to provide housing or housing assistance for homeless individuals and families.

Title VII: Transformation of the Medicaid Program - Medicaid Transformation Act of 1995 - Amends the Social Security Act (SSA) to add a new title XXI (Medigrant Program for Low-Income Individuals and Families) to replace the current Medicaid program with a new program for providing block grants to participating States with approved Medigrant plans to enable them to provide various specified medical assistance and enabling services to certain eligible low-income individuals and families.

(Sec. 7001) Sets forth State plan eligibility standards, coverage rules, and administrative components pertaining to program audits, evaluations, and reports. Includes within the general framework for individual State-designed Medigrant programs optional fee-for-service benefits and limited beneficiary cost-sharing for certain low-income families with a child or pregnant woman, as well as mandatory funding set-asides for targeted low-income families, low-income elderly, and certain other special population groups.

Specifies major program components: (1) providing for mandatory coverage of the disabled and prohibiting coverage exclusions based on preexisting conditions; (2) providing for individual State fraud prevention programs and Medigrant fraud control units; (3) denying medical assistance to inmates of public correction institutions and unlawful aliens in non-emergency situations; (4) specifying quality assurance requirements for certification of certain nursing facilities; (5) detailing covered medical benefits which include mental health and substance abuse treatment services, non-abortion related family planning services and supplies, durable medical equipment, long-term (including hospice) care, and Medicare cost-sharing; (6) establishing a rebate program with regard to covered program outpatient drugs; (7) outlining rules for contracting with health maintenance organizations (HMOs) and other types of managed care organizations to serve as program providers on a prepaid capitation or any other risk basis; (8) setting forth rules for preventing spousal impoverishment; (9) providing for the allotment of Medigrant funds among participating States and territories with approved Medigrant plans and a limitation on the State's obligation allotment with individual State and territory Medigrant payments determined on a quarterly basis according to certain formulae for used in the manner prescribed; and (10) outlining sanctions for State Medigrant plan noncompliance with program requirements.

(Sec. 7002) Terminates the current Medicaid program.

(Sec. 7003) Directs the Secretary of Health and Human Services (HHS) to conduct demonstration projects for the purpose of allowing States to use both Medicare and Medigrant funds to provide integrated systems of care for a more cost-effective full continuum of care for delivering services to meet the needs of chronically-ill elderly and disabled beneficiaries eligible for items and services under such programs. Requires such integrated systems of care to emphasize case management, prevention, and interventions designed to avoid institutionalization whenever possible.

Title VIII: Medicare - Medicare Preservation Act of 1995 - Subtitle A: MedicarePlus Program - Amends SSA titles XI and XVIII (Medicare) and the Internal Revenue Code (IRC), restructuring the current Medicare program, creating a new MedicarePlus program within it, while also providing for corresponding tax treatments involving MedicarePlus medical savings accounts (MSAs) and other MedicarePlus-related matters.

(Sec. 8001) Gives individuals entitled to benefits under Medicare part A (Hospital Insurance) and enrolled under Medicare part B (Supplementary Medical Insurance) the opportunity to elect Medicare coverage during annual, coordinated election periods under any number of available specified MedicarePlus benefit packages or through the existing Medicare fee-for-service system.

Includes in the MedicarePlus benefit package a high deductible plan ($6,000 adjusted annually for inflation) plus contributions to a high deductible MedicarePlus MSA, as well as separate fee-for-service plans and plans offered under certain provider- and union-sponsored plans by MedicarePlus organizations certified as meeting certain standards.

Directs the Secretary to provide for activities to disseminate broadly information to Medicare beneficiaries on the coverage options available in order to promote an active, informed selection among such options.

Sets forth requirements relating to benefits, provision of services (including limited physician incentive plans), enrollment, premiums, and rebates.

Requires MedicarePlus organizations (except those with union sponsors, Taft-Hartley sponsors, provider sponsors, or qualified association sponsors) to be licensed under State law in each State in which they offer a MedicarePlus plan.

Requires such organizations to assume full financial risk on a prospective basis for the provision of health care services (other than hospice care, at the organization's election) and meet certain standards relating to financial solvency and capital adequacy. Allows an organization to obtain insurance in specified circumstances.

Specifies beneficiary protection standards, including those for information disclosure, access to services, certain out-of-network emergency services, mandatory quality assurance programs, coverage determinations, grievances, appeals (including independent, outside reviews of certain coverage denials), and fair marketing procedures.

Prescribes policy for payments to MedicarePlus organizations, including monthly adjusted capitation rates (with budget neutral adjustments only), and payments to the MedicarePlus MSAs of individuals electing high deductible plans.

Requires the Secretary to request the National Association of Insurance Commissioners to develop proposed standards consistent with this Act for MedicarePlus organizations (other than union-sponsored, Taft-Hartley-sponsored, and provider-sponsored organizations) and their MedicarePlus plans. Permits such standards to relate to qualified association sponsors only with respect to MedicarePlus plans offered by them that are issued by State-licensed MedicarePlus organizations. Requires the Secretary to review and promulgate such standards, with any appropriate modifications. Requires the Secretary to develop standards for union sponsors, Taft-Hartley sponsors, qualified association sponsors, and MedicarePlus plans.

Mandates State certification processes, subject to the Secretary's approval, for State-regulated organizations. Requires the Secretary to establish a certification process for union sponsors, Taft-Hartley sponsors, and MedicarePlus plans..

Requires MedicarePlus organizations to contract with the Secretary, subject to specified requirements, before they may offer their plans.

(Sec. 8002) Revises Medicare supplemental health insurance policy certification requirements concerned with the unlawful duplication of health benefits coverage, adding appropriate references to MedicarePlus plans, among other changes.

(Sec. 8003) Sets forth transitional rules for current Medicare HMO programs.

(Sec. 8011) Amends IRC to exclude from an individual's gross income: (1) any Federal payment to his or her MedicarePlus MSA, with special rules for distributions and the treatment of account after death of account holder; and (2) any Medicare Part B premium discount rebate.

(Sec. 8021) Amends SSA title XVIII to establish the Medicare Payment Review Commission (replacing the Prospective Payment Assessment Commission (ProPAC) and the Physician Payment Review Commission (PPRC), hereby abolished) which shall, among other things, review program payment policies (including those under the new MedicarePlus program) for appropriate recommendations to the Congress concerning such policies. Authorizes appropriations.

(Sec. 8031) Amends IRC to continue to treat as a tax-exempt charitable organization any organization which owns and operates a hospital which participates in a provider-sponsored organization, regardless of whether such provider-sponsored organization is itself tax-exempt.

Subtitle B: Health Care Fraud and Abuse Prevention - Amends SSA title XI to direct the Secretary, acting through the HHS Office of Inspector General, and the Attorney General to establish a health plan fraud and abuse prevention program which shall coordinate Federal, State, and local programs as well as enforce SSA requirements.

(Sec. 8101) Establishes a Health Care Fraud and Abuse Control Account in the Federal Hospital Insurance Trust Fund. Makes appropriations to such Account, including transfers representing certain criminal fines and civil monetary penalties.

(Sec. 8102) Establishes a Medicare Integrity Program for contracting out to private entities specified medical and utilization review, fraud review, auditing and public education activities. Eliminates fiscal intermediary and carrier responsibility for carrying out activities subject to such program.

(Sec. 8103) Directs the Secretary to establish: (1) a beneficiary incentive program encouraging individuals, for monetary rewards, to report information on individuals and entities engaged in Medicare fraud and abuse; and (2) a program encouraging individuals to submit suggestions on methods to improve Medicare efficiency.

(Sec. 8105) Amends SSA title XI to direct the Secretary to solicit proposals for modifications to existing safe harbors and new safe harbors for payment practices which shall not be treated as criminal offenses. Authorizes any person, at any time, to request the Inspector General for: (1) an interpretive ruling on the meaning of certain anti-fraud and abuse civil money and criminal penalty provisions; and (2) a special fraud alert informing the public of practices considered suspect or of particular concern under the Medicare or a State health care program.

(Sec. 8111) Mandates exclusion from participation in any Medicare or State health care program of individuals or entities convicted of a felony relating to health care fraud or unlawful manufacture, distribution, prescription, or dispensing of a controlled substance. Subjects individuals or entities convicted of misdemeanor fraud or controlled substance offenses to permissive exclusion from such programs.

Specifies minimum exclusion periods for individuals and entities subject to permissive exclusion from such programs. Provides for permissive exclusion of individuals controlling a sanctioned entity, either as officers or managing employees or as direct or indirect owners who knew or should have known of the action constituting the basis for the conviction or exclusion.

(Sec. 8114) Revises the requirements for sanctions against practitioners and other persons for failure to comply with statutory obligations to: (1) set a minimum one-year permissive exclusion from eligibility to provide services; and (2) repeal the requirement that the Secretary, before imposing a sanction, consider the practitioner's or person's willingness or lack of ability to enter into and successfully complete a corrective action plan.

(Sec. 8115) Amends SSA title XVIII (Medicare) to provide for the application of intermediate sanctions, including civil money penalties and enrollment suspensions, to health maintenance organizations (HMOs) for Medicare program violations in lieu of contract termination.

(Sec. 8116) Amends SSA title XI to add a new exception to anti-kickback penalties for any remuneration between a MedicarePlus organization and an individual or entity providing items or services (or a combination of them) pursuant to a written agreement under which the individual or entity is placed at substantial financial risk for the cost or utilization of the items or services which the individual or entity is obliged to provide (managed care arrangements).

(Sec. 8117) Establishes criminal penalties for anyone who knowingly and willfully converts assets, by transfer (including any transfer in trust), aiding in such a transfer, or otherwise, in order for an individual to become eligible for benefits under a State health care program.

(Sec. 8121) Directs the Secretary to establish a national health care fraud and abuse data collection program for the reporting, by every Government agency and health plan, of final adverse actions (except settlements with no findings of liability) against health care providers, suppliers, or practitioners.

(Sec. 8131) Revises civil money penalties. Establishes such penalties for: (1) knowingly submitting a claim for a medically unnecessary item or service, or one knowingly based on incorrect coding; and (2) offering remuneration to any individual eligible for Medicare or State health care benefits to influence such individual to order or receive any item or service from a particular provider, practitioner, or supplier.

(Sec. 1832) Requires a knowing level of intent (scienter) in violations for the imposition of civil money penalties.

(Sec. 8133) Establishes civil money penalties for any physician who falsely certifies an individual for home health services.

(Sec. 8141) Revises the Federal criminal code to specify criminal penalties for: (1) health care fraud; (2) false statements relating to health care matters; (3) obstruction of criminal investigations of health care offenses; (4) theft and embezzlement in connection with health care; and (5) laundering of monetary instruments related to a health care offense.

(Sec. 8142) Provides for injunctive relief and criminal forfeiture with respect to Federal health care offenses.

(Sec. 8148) Prescribes investigative demand procedures.

(Sec. 8151) Extends to State MediGrant fraud control units: (1) concurrent authority, with specific Federal and State approval, to investigate and prosecute fraud in any Federal health care program; and (2) authority to investigate and prosecute patient abuse in non-MediGrant board and care facilities.

Subtitle C: Regulatory Relief - Amends SSA title XVIII, as well as OMBRA' 93, to outline various specified revisions to Medicare physician referral prohibitions and other related provisions for the purpose of achieving Medicare regulatory relief.

(Sec. 8201) Includes among such revisions: (1) removal of compensation arrangements from the proscribed financial arrangements between a physician and any entity to which he or she may refer a Medicare beneficiary (thus limiting proscribed financial arrangements to an ownership or investment interest in the entity); and (2) limitation of the designated health services subject to such prohibition to parenteral and enteral nutrients, equipment, and supplies, radiology services, and outpatient physical or occupational therapy services.

(Sec. 8204) Revises exceptions to the prohibition against physician referrals to an entity in which the referring physician has an ownership or investment relationship to: (1) repeal the site-of-service requirement for excepted in-office ancillary services; (2) revise the exceptions for services furnished in a rural area and for pre-paid plans; and (3) add new exceptions for shared facility services and services furnished in communities with no alternative providers, in ambulatory surgical centers, in renal dialysis facilities, in a hospice, or in a comprehensive outpatient rehabilitation facility.

Subtitle D: Modification in Payment Policies Regarding Graduate Medical Education - Amends SSA title XVIII to modify payment policies under Medicare regarding graduate medical education, making various specified changes with regard to indirect medical education payments and direct graduate medical education that include: (1) revised indirect teaching adjustment factors; and (2) payment adjustments for certain fiscal years for medical residency training programs in allopathic and osteopathic medicine.

Subtitle E: Provisions Relating to Part A - Outlines various specified technical revisions in Medicare Part A hospital and skilled nursing facility payment requirements, providing for various FY 1996 through 2002 reductions in prospective payment system (PPS) hospital inflation updates, disproportionate share payment adjustments, capital payments for PPS hospitals, payments for hospice services, and other specified adjustments and payment-related changes, including those for PPS-exempt hospital payments.

(Sec. 8405) Provides for scheduled reductions in payments to hospitals for enrollees' bad debts.

(Sec. 8406) Provides for increases in the update for certain hospitals with a high proportion of Medicare patients.

(Sec. 8410) Directs the Secretary to establish a PPS for skilled nursing facilities.

(Sec. 8411) Revises the definition of routine service costs for skilled nursing facilities.

(Sec. 8412) Establishes a program for cost-effective management of covered non-routine services of skilled nursing facilities.

(Sec. 8413) Provides for payments for routine service costs for skilled nursing facilities, as well as for reductions in payments for capital-related costs.

(Sec. 8115) Requires payment to a skilled nursing facility for any item or service (other than a portable X-ray or portable electrocardiogram treated as a physician's service) furnished to a resident.

Excludes from Medicare coverage any expenses for covered non-routine services (other than a portable X-ray or portable electrocardiogram treated as a physician's service) furnished to a resident which is not billed by the facility.

Requires a specified reduction during FY 1996 through 2002 of the reasonable cost of an item or service furnished by a skilled nursing facility for which the Secretary pays.

(Sec. 8416) States that, in order to ensure that Medicare beneficiaries are furnished appropriate extended care services, the Secretary shall establish and implement a medical review process to examine the effects of the amendments made by this subtitle on the quality of extended care services furnished to Medicare beneficiaries.

(Sec. 8417) Requires the Medicare Payment Review Commission to report to the Congress on the system under which payment is made under Medicare for extended care services of skilled nursing facilities.

(Sec. 8422) Makes permanent the pass-through payment to hospitals with respect to the costs of administering blood-clotting factors to hemophilia inpatients.

Subtitle F: Provisions Relating to Part B - Revises specified Medicare Part B requirements, among other things: (1) replacing the volume performance standard for payments for physicians' services with a sustainable growth rate; (2) eliminating formula-driven overpayments for certain outpatient hospital services; and (3) reducing updates to payment amounts for clinical diagnostic laboratory tests. Makes other specified payment changes similar in nature with regard to durable medical equipment (DME).

(Sec. 8505) Limits the reasonable charges during each of the years 1996 through 2002 for parenteral and enteral nutrients, supplies, and equipment to the amount of charges determined reasonable during 1993.

(Sec. 8506) Postpones from January 1, 1996, to January 1, 2003, the deadline for a survey of ambulatory surgical center costs for service payment update purposes; but prohibits any such updates for FY 1996 through 2002.

(Sec. 8507) Prohibits the Secretary, in determining the reasonable cost or charge of ambulance services for FY 1996 through 2002, from recognizing any costs in excess of those recognized as reasonable for FY 1995.

(Sec. 8508) Limits to 50 percent of the fee schedule amount each for a physician and a certified registered nurse anesthetist who jointly furnish single case anesthesia services, if the carrier determines that such joint services were not medically necessary.

(Sec. 8511) Extends the Medicare part B premium through December 2002, increased by 13 percent of the monthly actuarial rate for enrollees age 65 and over, with premium amounts collected beginning January 1996 transferred to the Federal Hospital Insurance Trust Fund under part A.

(Sec. 8512) Provides for certain part B premium increases for individuals with modified adjusted gross incomes for a taxable year in excess of certain threshold amounts, or decreases if the actual modified adjusted gross income is less than the initially determined amount. Requires premium decrease payments to an individual's surviving spouse or estate if the eligible individual is deceased.

Amends the Internal Revenue Code to authorize the Secretary of the Treasury, upon the request of the HHS Secretary, to disclose to the Health Care Financing Administration (HCFA) return information about a taxpayer required to pay a monthly Medicare part B premium.

Subtitle G: Provisions Relating to Parts A and B - Amends SSA title XVIII to provide for Medicare payment for home health services in accordance with various specified guidelines.

(Sec. 8601) Includes payment for prosthetics and orthotics along with payment for durable medical equipment under Medicare part A.

Limits the entitlement to part A home health services to 165 days during any spell of illness.

States that payment shall be made for home health services furnished by Christian Science providers meeting requirements of the First Church of Christ, Scientist, Boston, Massachusetts, who are certified under criteria established by the Secretary.

(Sec. 8602) Provides for maintaining savings resulting from a temporary freeze on payment increases for home health services, basing updates to per visit cost limits on the limits for FY 1993.

(Sec. 8603) Amends the Omnibus Budget Reconciliation Act of 1986 to extend through FY 1996 the waiver of presumption of lack of knowledge of exclusion from coverage for home health agencies.

(Sec. 8604) Extends from 15 months to 36 months the period between standard surveys for home health agency certification. Requires the Secretary to establish a frequency for surveys of home health agencies within the 36-month interval commensurate with the need to assure the delivery of quality home health services.

(Sec. 8611) Provides, with regard to Medicare as secondary payer, for: (1) extension and expansion of existing requirements; and (2) recovery against third party administrators of primary plans.

(Sec. 8621) Provides for Medicare coverage of a Federal Food and Drug Administration (FDA)-approved oral drug prescribed for use as an anti-cancer nonsteroidal anti-estrogen for the treatment of breast cancer.

(Sec. 8622) Declares that nothing in this Act shall be construed to change the Medicare status of Indian health service facilities.

Revises the specification of Christian Science providers as hospitals and skilled nursing facilities to change certification by the First Church of Christ, Scientist, Boston, Massachusetts, to certification by the Commission for Accreditation of Christian Science Nursing Organizations-Facilities, Inc.

(Sec. 8631) Specifies Medicare budget targets for FY 1997 through 2002, with a formula for determination of such targets in subsequent fiscal years. Requires adjustment in applicable payment rates or payments for items and services in each excess spending sector of Medicare services for a fiscal year if the fee-for-service expenditures for all sectors of Medicare services will exceed the sum of allotments for such fiscal year ("failsafe budget mechanism"). Requires such adjustment for each excess spending sector to result in a reduction in the fee-for-services expenditures for the sector by 133 and one-third percent of the amount of the sector reduction target for that sector. Specifies the sectors of Medicare services, as well as the formula for determining each sector's fiscal year allotment.

Requires an annual report by the Board of Trustees of the Federal Hospital Insurance Trust Fund on: (1) the annual rate of growth in Medicare part A expenditures that would be required to maintain the financial solvency of the Trust Fund; and (2) the extent to which the fail-safe budget mechanism restrains such rate of growth in order to achieve such solvency.

Subtitle H: Rural Areas - Extends through FY 2000 the special treatment in payment methodology, as well as the target amount, for Medicare-dependent, small rural hospitals. Extends through FY 1999 the Secretary's authority to permit a hospital which has been a rural referral center to decline reclassification as located in an urban area.

(Sec. 8702) Replaces the essential access community hospital grant program with one under which a State may establish a Medicare rural hospital flexibility program providing for at least one rural health network and one critical access hospital.

(Sec. 8703) Provides for rural emergency access care hospitals and hospital services eligible for Medicare payments.

(Sec. 8704) States that the application of a rural referral center to decline reclassification as located in an urban area may not be rejected on the basis of any comparison between the average hourly wage of the hospital and the average hourly wage of hospitals in the area in which it is located.

Declares that any hospital classified as a rural referral center for FY 1994 shall be so classified for FY 1996 and each subsequent fiscal year.

(Sec. 8705) States that the area wage index for inpatient hospital service payment adjustments regarding patient discharges on or after October 1, 1995, with respect to any hospital not located in a rural area, shall not be less than the average of the area wage indices applicable to hospitals located in rural areas in the State in which the hospital is located.

(Sec. 8706) Increases from a ten percent to 20 percent the incentive bonus for physicians' services furnished in a health professional shortage area, but limits such bonus to primary care services. Extends the period of services to an individual for which a bonus is payable to three years after the shortage area designation is withdrawn.

(Sec. 8707) Provides for payments to physician assistants and nurse practitioners for services furnished in outpatient or home settings.

(Sec. 8708) Provides for approval of certain nurse aide training and related programs in underserved areas which otherwise would not meet approval criteria.

Title IX: Transportation and Related Provisions - Requires, with respect to the minimum allocation for highway programs for FY 1996: (1) the Secretary of Transportation to determine, in accordance with the policies established by the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), which of the States will no longer require an apportionment and which will require decreased funding as a result of the termination of the Interstate construction program; and (2) as a result of the reduced number of States that may require an apportionment and the decrease in the amount of funds some States will require, the maximum amount available for apportionment to be reduced from the amount apportioned for FY 1995 by 60.4 percent. Sets forth provisions regarding the effect of such change on certain calculations under ISTEA.

(Sec. 9002) Extends specified vessel tonnage duties through FY 2002.

(Sec. 9003) Authorizes the Director of the Federal Emergency Management Agency (FEMA) to assess and collect fees applicable to persons subject to radiological emergency preparedness regulations issued by the Director. Directs that such: (1) assessment and collection be fair and equitable, reflecting the full costs to FEMA of providing radiological emergency planning, preparedness, response, and associated services; and (2) fees be assessed in a manner that reflects the use of FEMA resources for classes of regulated persons and the administrative costs of collecting such fees.

Sets forth provisions regarding: (1) the amount of fees; (2) the deposit of fees in the Treasury; and (3) the expiration of the Director's authority to assess and collect such fees.

Title X: Veterans and Related Provisions - Veterans Reconciliation Act of 1995 - Subtitle A: Extension of Temporary Authorities - Extends through FY 2002: (1) the requirement that non-service disabled veterans having incomes above a specified level make copayments in exchange for hospital and medical care received through the Department of Veterans Affairs (Department, for purposes of this title); (2) the authority for collection of a $2 copayment from veterans earning above a minimum income level for prescription medication furnished for outpatient treatment of a nonservice-connected condition; (3) certain Department authority for veterans' medical care cost recovery; (4) the authority under Federal veterans' benefits provisions and the Internal Revenue Code to verify a veteran's income for purposes of eligibility for needs-based benefits; (5) a pension payment limitation of $90 monthly to Medicaid-eligible veterans and surviving spouses who have no dependents and who are in Medicaid-participating nursing homes; (6) the authority of the Secretary of Veterans Affairs to charge and collect a home loan fee for housing loans which are guaranteed by the Department; (7) the procedures applicable upon the default of such guaranteed loans; and (8) the authority of the Secretary to issue and guarantee the timely payment of certificates evidencing an interest in a pool of mortgage loans made in connection with the sale of defaulted properties.

Subtitle B: Other Matters - Increases from $2 to $4 the prescription drug copayment required from certain veterans. Terminates the authority of the Secretary to waive such copayments or the collection of any indebtedness for failure to make such copayments. Prohibits such required copayments in the case of veterans who are former prisoners of war.

(Sec. 10022) Directs the Secretary, as of December 1, 1995, to round down to the next lower whole dollar any cost-of-living adjustments in veterans' disability compensation and dependency and indemnity compensation rates. Prohibits any such rates from being increased during FY 1997 through 2002 by a percentage which is more than the percentage increase for benefits under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act.

(Sec. 10023) Revises the Government's liability standard for injuries or death resulting from Department treatment to allow compensation to be awarded for the additional disability in the same manner as if the disability or death were service-connected. Provides proximate cause requirements. Makes such revision effective for claims received by the Secretary on or after October 1, 1995.

(Sec. 10024) Prohibits the withholding of any payments normally made to a veteran or a survivor because of any liability to the Secretary arising out of any loan made to, or insured or guaranteed on account of, such veteran unless the Secretary provides written notice through certified mail of the authority to waive the payment of the indebtedness. Outlines procedures to be followed when the Secretary does not waive the entire amount of such indebtedness.

Title XI: Revenue Provisions - Revenue Reconciliation Act of 1995 - Subtitle A: Family Tax Relief - Amends the Internal Revenue Code to allow a credit of $500 annually per child. Provides for reductions in such credit, if income exceeds specified amounts.

Increases the standard deduction for married individuals.

Allows a credit of up to $5000 for qualified adoption expenses. Excludes from gross income up to $5000 of employee adoption assistance provided by an employer.

Allows a deduction of up to $2,500 for interest on qualified educational loans.

Subtitle B: Savings and Investment Incentives - Chapter 1: Retirement Savings Incentives - Subchapter A: Individual Retirement Plans - Part I: Restoration of IRA Deduction - Increases the income limits for Individual Retirement Account deductions. Allows for full participation by both spouses, including homemakers. Provides an inflation adjustment for the deductible amount.

Part II: Nondeductible Tax-Free IRAs - Provides for the establishment of American Dream IRA accounts for which there shall be no deduction for contributions, however, qualifying distributions shall not be included in gross income.

Subchapter B: Penalty-Free Distributions - Permits, as specified, distributions without penalty: (1) to purchase a first home; (2) for financially devastating medical expenses; (3) for qualified higher education expenses; or (4) for certain unemployed individuals.

Subchapter C: Simple Savings Plans - Provides for the establishment of simple retirement accounts for employees of employers who employ 100 or fewer employees. Permits payments of up to $6000 annually into such an account by an employer. Allows for the deduction by the employee of such payment. Treats employer contributions to such plans generally the same as deductions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan are treated. Provides for the extension a simple plan to a 401(k) arrangement.

Chapter 2: Capital Gains Reform - Subchapter A: Taxpayers Other Than Corporations - Establishes a capital gains deduction of 50 percent for individuals. Set forth special rules for collectibles.

Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset or property used in a trade or business) that have been held for more than three years at the time of sale or other transfer, solely for the purposes of determining gain or loss.

Allows a taxpayer, other than a corporation that holds any readily tradable stock on January 1, 2001, to treat such stock as having been sold on the last business day before such date for an amount equal to its closing market price on such last business day (and as having been reacquired on such last business day for an amount equal to such closing price).

Doubles the amount of gross assets a corporation may have and still qualify for the 50 percent exclusion for gain from certain small business stock. Repeals the per-issuer limitation.

Subchapter B: Corporate Capital Gains - Revises the alternative tax for corporations to set forth the general rule that if there is a net capital gain for a corporation, then in lieu of other applicable taxes, a tax is imposed consisting of the sum of: (1) a tax computed on the taxable income reduced by the net capital gain, at the rates and in the manner as if this provision had not been enacted; plus (2) a tax of 28 percent of the net capital gain. Provides a special rule for qualified small business gain.

Subchapter C: Capital Loss Deduction Allowed with Respect to Sale or Exchange of Principal Residence - Allows an itemized deduction for losses arising from the sale or exchange of a principal residence.

Chapter 3: Corporate Alternative Minimum Tax Reform - Revises: (1) depreciation rules used for adjusting the computation of alternative minimum taxable income; and (2) provisions for determining credit for prior minimum tax liability so as to allow long-term unused credits against the minimum tax.

Chapter 4: Cost Recovery Provisions - Provides for the treatment of lessor improvements which are abandoned at the termination of a lease.

Increases the dollar limitation on the election to expense certain depreciable business assets.

Subtitle C: Health Related Provisions - Chapter 1: Long-Term Care Provisions - Subchapter A: Long-Term Care Services and Contracts - Part I: General Provisions - Provides for the treatment of qualified long-term care insurance or plans as accident and health insurance or plans. Revises the computation of reserves for purposes of determining insurance company income.

Prohibits provision of long-term care insurance under cafeteria plans. Includes in an employee's gross income employer-provided coverage for long-term care services to the extent such coverage is provided by a flexible spending arrangement.

Makes inapplicable, with respect to coverage under a long-term care insurance contract, the excise tax imposed on group health plans for failure to provide continuation coverage.

Makes amounts paid to relatives for long-term care services (unless they are licensed professionals with respect to such services) ineligible for the income tax deduction for medical expenses.

(Sec. 11042) Includes amounts paid for qualified long-term care services as medical expenses deductible from gross income.

(Sec. 11043) Provides for nonrecognition of gain on the exchange of a life insurance contract or an endowment or annuity contract for a long-term care insurance contract.

(Sec. 11044) Excludes from the penalty tax on early distributions from qualified retirement plans certain amounts withdrawn to pay long-term care premiums.

(Sec. 11045) Requires returns to be made by persons who pay long-term care benefits and statements to be supplied to persons with respect to whom information is provided.

Part II: Consumer Protection Provisions - Requires a long-term care insurance contract to meet the following general requirements: (1) specified model regulation and model Act requirements of the long-term care insurance model regulations and the long-term care insurance model Act promulgated by the National Association of Insurance Commissioners; (2) specified disclosure requirements; and (3) specified nonforfeiture requirements. Imposes a tax of $100 per day per policy on any person failing to meet specified requirements of the model regulations and model Act.

Subchapter B: Treatment of Accelerated Death Benefits - Provides that any amount paid or advanced to an individual under a life insurance contract because such individual is terminally ill or chronically ill and confined to an institution shall be treated as an amount paid by reason of the death of the insured.

Allows life insurance companies to issue accelerated death benefit riders on life insurance contracts.

Chapter 2: Medical Savings Accounts - Permits a deduction as a medical expense of up to $2000 for an individual and up to $4000 for a family for amounts paid into a medical savings account. Defines a medical savings account and states, as part of the definition, that any amount paid out of such an account exclusively for qualified medical expenses shall not be included in gross income.

Provides for the exclusion of the value of a medical savings account from the value of the gross estate for purposes of determining the value of the taxable estate.

Chapter 3: Increase in Deduction for Health Insurance Costs of Self-Employed Individuals - Increases, in increments, the deduction allowed for the health insurance costs of self-employed individuals until it reaches 50 percent by the year 2002.

Subtitle D: Estate and Gift Provisions - Increases the unified estate and gift tax credit.

Excludes from the gross value of certain estates involving a family-owned business the lesser of: (1) the adjusted value of the qualified family-owned business interests of the decedent otherwise includable in the estate; or (2) the sum of $1 million, plus 50 percent of the excess of the adjusted value of such interests over $1 million, but not over $2.5 million.

Provides for a limited exclusion from the value of a gross estate for the election of a qualified conservation easement.

Subtitle E: Extension of Expiring Provisions - Chapter 1: Temporary Extensions - Extends, as specified, provisions concerning the following: (1) the work opportunity tax credit; (2) employer-provided educational assistance programs; (3) the research tax credit; (4) the orphan drug tax credit; (5) contributions of stock to private foundations; (6) the delay of the tax on fuel used in commercial aviation; (7) the airport and airway trust fund excise taxes; and (8) Internal Revenue Service user fees.

Chapter 2: Sunset of Low-Income Housing Credit - Terminates the low-income housing credit after December 31, 1997.

Chapter 3: Extensions of Superfund and Oil Spill Liability Taxes - Extends: (1) the environmental tax until January 1, 1997; (2) the Hazardous Substance Superfund financing rate until October 1, 1996; and (3) the Oil Spill Liability Trust Fund financing rate until October 1, 2002.

Chapter 4: Extensions Relating to Fuel Taxes - Extends the: (1) ethanol blender refund provisions until September 30, 1999; and (2) binding contract date for biomass and coal facilities provisions for one year. Provides an exemption from diesel fuel dyeing requirements for certain States.

Prohibits an excise tax, until July 1, 1997, on diesel fuel sold for use or used in diesel powered motor boats.

Chapter 5: Permanent Extension of FUTA Exemption for Alien Agricultural Workers - Extends permanently the Federal Unemployment Tax Act exemption for alien agricultural workers.

Chapter 6: Disclosure of Return Information for Administration of Certain Veterans Programs - Extends the authority to disclose certain return information to the Department of Veterans Affairs.

Subtitle F: Taxpayer Bill of Rights 2 Provisions - Authorizes the abatement of interest in the case of an unreasonable error in the performance by the IRS of a ministerial or managerial act. (Currently, such abatement is authorized for an error of a ministerial act.)

Permits a joint return to be made after the filing of separate returns without the full payment of taxes shown on the return.

Increases from $500 to $50,000 the offers-in-compromise amount for which a written opinion is required from the Office of Chief Counsel.

Raises the amount of attorney's fees recoverable per hour by the prevailing party.

Permits the awarding of litigation costs in declaratory judgment proceedings.

Increases the limit from $100,000 to $1,000,000 on the recovery available for unauthorized IRS collection activities.

Includes enrolled agents as third-party recordkeepers.

Requires an annual notice to each taxpayer with an outstanding tax delinquency.

Subtitle G: Casualty and Involuntary Conversion Provisions - Revises involuntary conversion provisions to provide that if property was acquired as the result of a compulsory or involuntary conversion (as a result of partial or whole destruction through theft, seizure, or requisition or condemnation), the basis shall be the same as in the case of the property so converted: (1) decreased by the amount of any money received which was not expended in accordance with law determining taxable status of any gain or loss upon conversion; or (2) increased in the amount of gain or decreased in the amount of loss recognized upon conversion. Provides that, in the case of a C corporation, certain partnerships owned by one or more C corporations, or any taxpayer with involuntarily converted property with a realized gain of more than $100,000, any replacement property must be acquired from an unrelated person. Provides for the application of involuntary exclusion rules to presidentially declared disasters.

Subtitle H: Exempt Organizations and Charitable Reforms - Chapter 1: Excise Tax on Amounts of Private Excess Benefits - Imposes a 25 percent tax (which shall be paid by the disqualified person) on any transaction from which an economic benefit is provided by a tax-exempt organization directly or indirectly to a disqualified person, if the value of the benefit exceeds the value of the consideration. Sets forth additional reporting requirements for 501(c)(3) organizations. Increases penalties on such organizations for violation of certain return filing provisions.

Chapter 2: Other Provisions - Permits tax-exempt foundations and community foundations to establish tax-exempt community service organizations to operate exclusively for charitable purposes. Applies the excise tax on private foundations, except the taxes on investment income and on failure to distribute income, to such organizations.

Declares that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments for purposes of the tax on unrelated business income of charitable and other tax-exempt organizations.

Prohibits agricultural or horticultural organization member dues of less than $100 from being treated as unrelated business income.

Subtitle I: Tax Reform and Other Provisions - Chapter 1: Provisions Relating to Business - Provides, with respect to a corporate shareholder's basis in stock reduced by the nontax portion of extraordinary dividends, that if the nontaxed portion of such dividends exceeds such basis, such excess shall be treated as gain from the sale or exchange of such stock for the taxable year in which the extraordinary dividend is received.

Requires the organizer of a corporate tax shelter to register the shelter. Sets forth penalties for failure to file.

Prohibits a deduction for interest paid on life insurance policies, endowments, or annuities which cover a company officer or employee.

Repeals the Puerto Rico and possessions tax credit for years beginning after December 31, 1995.

Revises provisions concerning: (1) the income forecast method of determining depreciation deductions; and (2) transfers of excess pension assets to retiree health accounts.

Repeals the exclusion for interest on loans used to acquire employer securities.

Chapter 2: Legal Reforms - Specifies that the exclusion from income of damages for personal injuries or sickness does not include punitive damages.

Chapter 3: Reforms Relating to Nonrecognition Provisions - Prohibits the nonrecognition of gain on the sale of a principal residence: (1) which is attributable to depreciation adjustments; or (2) unless the replacement property is located in the United States.

Chapter 4: Excise Tax and Tax-Exempt Bond Provisions - Repeals the diesel fuel tax rebate to purchasers of diesel-powered automobiles and light trucks.

Prohibits the imposition of the ozone depleting chemicals tax on any halon imported from any country which is a signatory to the Montreal Protocol on Substances that Deplete the Ozone Layer.

Revises provisions concerning exempt facilities bond penalties to allow an election, as specified, to avoid such penalties for certain local furnishers of electricity and gas. Sets forth a special provision concerning the financing of the Snettisham hydroelectric project in Alaska.

Chapter 5: Foreign Trust Tax Compliance - Revises the requirements regarding information that must be reported regarding certain foreign trusts.

Modifies the circumstances (with regard to foreign trusts having one or more U.S. beneficiaries) in which a transferor is treated as the owner.

Replaces provisions setting forth a special rule applicable to foreign grantors with provisions declaring that provisions relating to treating grantors and others as substantial owners shall apply only when that application results in an amount being currently taken into account in computing the income of a U.S. citizen or resident or a domestic corporation.

Requires a United States person to report information regarding foreign gifts or bequests when the gifts' aggregate value during a taxable year exceeds $10,000.

Modifies requirements regarding the interest charge on accumulation distributions from foreign trusts.

Changes the circumstances in which an estate or trust is included in the definition of "United States person." Modifies the definition of "foreign estate or trust." Requires (for provisions relating to the imposition of a tax on transfers to avoid income tax) treating a trust which is not a foreign trust and which becomes a foreign trust as having transferred, immediately before becoming a foreign trust, all of its assets to a foreign trust.

Chapter 6: Treatment of Individuals Who Lose United States Citizenship - Revises provisions concerning expatriation to avoid taxes, including the following changes: (1) applies provisions to certain long-term residents; (2) permits the Secretary to expand the ten-year taxation period to 15 years; (3) increases the categories of income treated as U.S. source income; (4) giving credit for foreign taxes imposed on U.S. source income; and (5) requiring the filing of certain information by expatriates. Revises the comparable estate and gift tax provisions.

Chapter 7: Financial Assets Securitization Investment Trusts - Exempts a Financial Asset Securitization Investment Trust (FASIT) from taxation under subtitle M (Regulated Investment Companies and Real Estate Investment Trusts) of Chapter One of the IRC and prohibits its treatment as a trust, partnership, corporation, or taxable mortgage pool. Sets forth provisions which provide for determining the taxable income of the holder of the ownership interest in a FASIT.

Chapter 8: Depreciation Provisions - Amends provisions concerning the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility which provides water or sewage disposal services that: (1) is a contribution in aid of construction; (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as service charges for starting or stopping services.

Determines the depreciation deduction for such property by using the straight line method and provides for a 25-year recovery period.

Revises provisions concerning: (1) the deduction for certain operating authority; and (2) the class life for gas station convenience stores and similar structures.

Chapter 9: Other Provisions - Provides for the application of the failure-to-pay penalty to returns prepared by the Secretary.

Requires withholding from bingo and keno winnings.

Provides that amortizable portion of any loss arising from the sale or exchange of foreclosure property which is treated as a capital loss shall be treated as a loss from the sale or exchange of real property used in carrying on an insurance business which is recognized ratably over a ten year period.

Provides nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.

Provides for the treatment of: (1) the election to cease status as a qualified scholarship funding corporation; (2) certain amounts derived from foreign corporations as unrelated business taxable income; and (3) newspaper distributors as direct sellers.

Repeals the bad debt reserve method, concerning reserves for losses on loans, for thrift savings associations.

Subtitle J: Tax Simplification - Chapter 1: Provisions Relating to Individuals - Allows gains to be rolled over from one residence to another in the order the residences are purchased and used, regardless of the reasons for the sale of the old residence.

Sets a two-year residence rule for taxpayers who sell a residence pursuant to a divorce or marital separation for purposes of determining the rollover of gain on the sale of a principal residence.

Provides that the amount allowed as a deduction to rural mail carriers for the business expense of a vehicle shall be equal to qualified reimbursements. Amends the Technical and Miscellaneous Revenue Act of 1988 to repeal the rule on the business use of automobiles by rural mail carriers.

Chapter 2: Pension Simplification - Subchapter A: Simplified Distribution Rules - Treats a stock bonus, pension, or profit-sharing trust which would otherwise be exempt from tax, except that it was organized outside the U.S., as a tax exempt trust.

Repeals the $5,000 exclusion of employees' death benefits.

Establishes a method of taxing annuity payments by taking into account the investment in the contract and the number of anticipated payments.

Subchapter B: Increased Access to Pension Plans - Makes tax- exempt organizations (except for State and local governments) eligible for 401(k) plans.

Subchapter C: Nondiscrimination Provisions - Redefines the term "highly compensated employee" for pension, profit sharing, stock bonus plan, etc. purposes. Makes such an employee one who is a five-percent owner, or one who has compensation from the employer in excess of $80,000, or and was in top-paid group of the employer. Repeals the family aggregation rules.

Provides alternative methods of satisfying the special nondiscrimination requirements applicable to elective deferrals and employer matching contributions.

Modifies the present nondiscrimination test applicable to simplified employee pension plans to provide that the average deferral percentage for nonhighly compensated employees for the previous year is to be used.

Subchapter D: Miscellaneous Provisions - Establishes a contribution limit for owner-employees of retirement plans.

Allows rural cooperatives which include cash or deferred arrangements to make distributions to participants after attainment of age 59 and one-half.

Modifies the treatment of government plans with respect to limits on contributions and benefits.

Provides special rules for distributions of deferred compensation plans of State and local governments and tax-exempt organizations.

Provides for the application of participant's compensation provisions to permanently and totally disabled participants when a defined contribution plan provides for the continuation of contributions on behalf of all such disabled participants for a fixed or determinable period.

Makes the social security retirement age the uniform retirement age for purposes of discrimination testing.

Doubles from five to ten percent the tax on prohibited transactions.

Repeals the combined limit for participants in both a defined contribution plan and a defined benefit plan maintained by the same employer.

Revises the definition of leased employee to mean one whose services are performed under the control of a service recipient, instead of one whose services are historically performed by employees.

Chapter 3: Treatment of Large Partnerships - Establishes special rules for electing large partnerships (100 or more partners) with respect to: (1) determining the income tax of a partner; (2) computing the taxable income of such partnership; and (3) treatment of contributed property. Provides that a large partnership does not include one where: (1) substantially all of the activities involve the performance of personal services by individuals owning interests in such partnerships; and (2) 25 percent or more of partnership assets consist of oil or gas properties.

Chapter 4: Foreign Provisions - Subchapter A: Modifications to Treatment of Passive Foreign Investment Companies - Modifies passive foreign investment company provisions and allows a mark-to-market election by a shareholder of such company.

Provides, in general, that a corporation shall not be treated with respect to a shareholder as a passive foreign investment company during the qualified portion of such shareholder's holding period with respect to stock in such corporation.

Provides, in general, that in the case of marketable stock in a passive foreign investment company which is owned by a U.S. person such person may elect: (1) if the fair market value of such stock exceeds its adjusted basis, to include in gross income an amount equal to the amount of such excess; or (2) if the adjusted basis of such stock exceeds the fair market value of such stock, a deduction equal to the lesser of the amount of the excess or the unreserved inclusions with respect to such stock.

Modifies the definition of passive income.

Subchapter B: Treatment of Controlled Foreign Corporations - Provides that if a controlled foreign corporation sells or exchanges stocks in other foreign corporations, then gain recognized on such sale or exchange shall be included in the gross income of such corporation as a dividend to the same extent that it would have been included if such corporation were a U.S. person.

Revises provisions concerning: (1) determining pro rata share of gain from certain sales or exchanges of stock in certain foreign corporations; (2) basis adjustments in stock held by lower-tier foreign corporations; (3) determination of previously taxed income in redemptions through use of related corporations; and (4) treatment of branch profits tax exemptions or reductions.

Extends the application of the indirect foreign tax credit to certain controlled corporations below the third tier.

Repeals Code provisions concerning earnings invested in excess passive assets.

Chapter 5: Other Income Tax Provisions - Subchapter A: Provisions Relating to S Corporations - Increases from 35 to 75 the number of eligible S corporation shareholders.

Permits an electing small business trust to be a shareholder of an S corporation. Defines electing small business trust.

Expands from 60 days to two years the post-death holding period for testamentary trusts in an S corporation.

Expands the definition of "post-termination transition period" to include the 120-day period beginning on the date of any determination pursuant to an audit which follows the termination of the corporation's election and which adjusts a subchapter S item of income, loss, or deduction arising during the S period.

Permits an S corporation to be a member of an affiliated group, thus permitting it to own the stock of a C corporation.

Provides that adjustments for distributions by an S corporation during a taxable year are taken into account before applying the loss limitation for a year.

Provides that if: (1) a corporation was an electing small business corporation for any taxable year beginning before January 1, 1983; and (2) such corporation is an S corporation for its first taxable year beginning after December 31, 1995, the amount of such corporation's accumulated earnings and profits (as of the beginning of such first taxable year) shall be reduced by an amount equal to the portion (if any) of such accumulated earnings and profits which were accumulated in any taxable year beginning before January 1, 1983, for which such corporation was an electing small business corporation under subchapter S.

Permits the carryover of disallowed losses and deductions under the at-risk rules.

Subchapter B: Repeal of 30-Percent Gross Income Limitation on Regulated Investment Companies - Repeals the requirement that less than 30 percent of the gross income of a regulated investment company be derived from the sale or disposition of any of the following which were held for less than three months: (1) stocks or securities; or (2) options, futures, or forward contracts (other than those on foreign currencies).

Subchapter C: Accounting Provisions - Revises the look-back method for long-term contracts and provides that for purposes of such method, only one rate of interest is to apply for each accrual period.

Permits a securities trader to use the mark to market accounting method.

Modifies special rules concerning nuclear decommissioning costs.

Subchapter D: Tax-Exempt Bond Provisions - Repeals the debt service-based limitation on investment in certain nonpurpose investments.

Subchapter E: Insurance Provisions - Provides for the treatment of life insurance variable contracts on retired lives and sets forth special rules for modified guaranteed contracts.

Subchapter F: Other Provisions - Provides that the taxable year for a partnership closes with respect to a partner whose entire interest in the partnership terminates, whether by death, liquidation, or otherwise.

Makes the FICA employer credit for employee tips available whether or not the employee reported such income.

Revises provisions concerning the due date for first quarter estimated payments by private foundations.

Chapter 6: Estates and Trusts - Subchapter A: Income Tax Provisions - Provides an irrevocable election to treat certain revocable trusts as part of the estate.

Makes the separate share rules available to estates.

Limits the taxable year of an estate to a year ending on October 31, November 30, or December 31.

Provides for the treatment of, as well as defines, a qualified funeral trust.

Subchapter B: Estate and Gift Tax Provisions - Allows the right of recovery with respect to qualified terminable interest property to be waived in a will only by specific reference.

Provides that a transfer from a revocable trust within three years of death does not result in the inclusion of the transfer in the gross estate.

Revises the qualified terminable interest rules with respect to a trust and the marital deduction.

Provides that a trust created before the enactment of the Revenue Reconciliation Act of 1990 is treated as satisfying the withholding requirement if its trust instrument requires that all trustees be U.S. citizens or domestic corporations.

Directs the Secretary to prescribe procedures which provide that executors will have the opportunity to submit subsequent information on a recapture agreement in the filing of an estate tax return.

Prohibits the revaluation of a gift for which the statute of limitations period has passed for purposes of determining the estate tax bracket and the unified credit.

Defines trust for the purposes of a qualified domestic trust to include, to the extent provided in regulations prescribed by the Secretary, other arrangements having substantially the same effect as a trust.

Subchapter C: Generation-Skipping Tax Provisions - Excludes from the definition of taxable termination a direct skip.

Chapter 7: Excise Tax Simplification - Subchapter A: Provisions Related to Distilled Spirits, Wines, and Beer - Makes refunds available for imported bottled distilled spirits returned to distilled spirits plants.

Repeals the requirement that wine returned to bonded premises be unmerchantable in order for tax to be refunded to the proprietor of the bonded wine cellar to which the wine is delivered.

Allows beer to be removed from a brewery without payment of tax for purposes of destruction.

Provides for imported beer to be withdrawn from customs custody for transfer to a brewery without payment of tax.

Subchapter B: Consolidation of Taxes on Aviation Gasoline - Provides for the consolidation of the entire aviation gasoline excise tax upon removal from a terminal facility.

Subchapter C: Other Excise Tax Provisions - Provides certain activities, including the removal of a fifth wheel, will not constitute manufacture with respect to the retail sales tax for a truck or tractor chassis.

Chapter 8: Administrative Provisions - Allows corporations to disregard any letter or notice of assessment or proposed assessment of tax if the deficiency or proposed deficiency is less than $100,000.

Subtitle K: Miscellaneous Provisions - Treats the storage of product samples as inventory for deduction purposes.

Increases and provides an inflation adjustment for the death benefit limit, for purposes of the cash value accumulation test, of a life insurance policy.

Extends and phases down the luxury passenger automobile tax.

Subtitle L: Generalized System of Preferences - GSP Renewal Act of 1995 - Amends the Trade Act of 1974 with respect to the Generalized System of Preferences (GSP). Authorizes the President to designate a country as a least-developed beneficiary developing country for extension of trade preferences under the GSP.

Makes Austria, Finland, and Sweden eligible for designation as beneficiary developing countries.

Authorizes the President to withdraw or suspend duty-free treatment for the products of a country based on consideration of specified factors. Requires the President to: (1) withdraw or suspend the designation of a country as a beneficiary developing country if it is determined that changed circumstances would bar its designation as a beneficiary developing country; and (2) terminate the designation of a country as a beneficiary developing country if during any calendar year the official statistics of the International Bank for Reconstruction and Development demonstrate that such country has become a "high income" country. Requires the President to notify the Congress before designating or terminating a country as a beneficiary developing country.

Revises provisions on the designation of articles as eligible for preferential treatment. Authorizes the President to designate additional articles as eligible articles for countries designated as least-developed beneficiary developing countries if, after receiving advice from the International Trade Commission, it is determined that such articles are not import-sensitive. Prohibits an article that has been denied designation as an eligible article from being reconsidered for such designation for a three year period.

Prohibits, with respect to the President's withdrawing, suspending, or limiting the duty-free treatment of an eligible article, the establishment of a duty rate for such article other than the rate which would apply but for this Act.

Requires the President to terminate the duty-free treatment for an article from a beneficiary developing country (except least-developed beneficiary developing countries) whenever it is determined that such country has exported, directly or indirectly, to the United States during any calendar year a quantity of an eligible article: (1) having an appraised value in excess of the applicable amount for a calendar year; or (2) equal to or exceeding 50 percent of the appraised value of the total imports of such article into the United States during the calendar year. Authorizes waiver of such competitive need limitation in the national economic interest if any U.S. industry is unlikely to be adversely affected by it.

Prohibits any action under this Act from affecting any tariff duty imposed by the Legislature of Puerto Rico under the Tariff Act of 1930 on coffee imported into Puerto Rico.

Requires the President to report to the Congress on the status of internationally recognized worker rights within each beneficiary developing country.

States that no duty-free treatment provided under this Act shall remain in effect after December 31, 1996.

Directs the appropriate U.S. agencies to assist developing countries to develop and implement measures designed to assure that the agricultural sectors of their economies are not directed to export markets to the detriment of the production of foodstuffs for their citizenry.

(Sec. 11803) Directs the Secretary of the Treasury to liquidate or reliquidate and refund any duties that were paid on any entry: (1) of any article to which duty-free treatment under the GSP of the Trade Act of 1974 would have applied if such entry had been made on July 31, 1995; and (2) that was made after July 31, 1995, and before enactment of this Act.

Subtitle M: Increase in Public Debt Limit - Increases the public debt limit to $5.5 trillion.

Title XII: Teaching Hospitals and Graduate Medical Education; Asset Sales; Welfare; and Other Provisions - Personal Responsibility and Work Opportunity Act of 1995 - Subtitle A: Block Grants for Temporary Assistance for Needy Families - Replaces the current Aid to Families with Dependent Children (AFDC) and Job Opportunities and Basic Skills Training (JOBS) programs under SSA title IV parts A and F, respectively, with a program under a new part A of block grants to the States for temporary assistance for needy families with minor children (TEA program). Gives such program the stated purpose of increasing State flexibility in operating a program with mandatory work and education requirements (along with certain penalties against adult family members on TEA assistance who refuse to work), as well as certain adult-supervised living arrangements for unmarried teenage parents.

(Sec. 12101) Provides for: (1) certain assistance to needy families with minor children, with certain exceptions involving minor children and hardship situations; and (2) prevention and reduction of out-of-wedlock pregnancies.

Provides for grants to reward States that reduce out-of-wedlock births and supplemental grants for population increases in certain States.

Authorizes appropriations.

Establishes in the Treasury a Contingency Fund for State Welfare Programs.

Directs the Secretary of HHS to make loans to any loan-eligible State for: (1) conducting welfare anti-fraud activities; and (2) providing assistance to Indian families that have moved from the service area of an Indian tribe with an approved tribal assistance plan.

Specifies mandatory work requirements for TEA recipients, including State participation rates for FY 1996 through 2002 and thereafter.

Denies TEA for: (1) families without a minor child; (2) families refusing to assign certain support rights to the State; (3) teenage parents who do not attend high school or other equivalency training programs; (4) teenage parents not living in adult-supervised settings (including second-chance homes); (5) medical services other than family planning services; (6) fugitive felons and probation and parole violators; (7) fraudulent misrepresentation of residence in order to obtain TEA in two or more States; and (8) minor children absent from the home for a significant period.

Requires pro rata reductions in State assistance, with specified exceptions, for a family for any period during a month that an adult refuses to engage in work. Requires reduction or elimination of TEA for noncooperation in child support.

Reduces grant amounts as a penalty for violations of this new part.

Sets out the administrative process for review of such penalties and other adverse decisions, requiring the Federal Government, before assessing such a penalty, to notify the State of the violation and give it an opportunity to enter a corrective compliance plan to correct any violations for which such penalty would be assessed.

Outlines program audit, data collection, and reporting requirements as well as certain study and evaluation requirements.

Provides for direct funding and administration of TEA programs by Indian tribes, including three-year tribal assistance plans.

Directs the Bureau of the Census to expand the Survey of Income and Program Participation to enable interested persons to evaluate the impact of the changes made by this subtitle on a random national sample of recipients of assistance under State programs funded under this subtitle and other appropriate low-income families.

Addresses the treatment of existing State AFDC waivers in effect or approved by the Secretary as of October 1, 1995.

Makes the Assistant Secretary for Family Support within HHS the official responsible for administering SSA title IV part A and D (Child Support and Establishment of Paternity) programs.

(Sec. 12102) Directs the Secretary to report to the Congress on: (1) the status of the automated data processing systems operated by the States to assist management in the administration of State TEA programs; and (2) what would be required to establish a system capable of tracking public program participants over time, and checking State case records to determine whether individuals are participating in public programs of two or more States.

(Sec. 12103) Makes conforming amendments under various specified titles of the Social Security Act, the Food Stamp Act of 1977, and other specified Federal laws.

Subtitle B: Supplemental Security Income - Amends SSA title XVI (Supplemental Security Income) (SSI) to: (1) deny SSI benefits because of disability to drug addicts and alcoholics whose addiction or alcoholism is a contributing factor material to the determination of disability; (2) revise representative payee requirements; (3) provide for referrals of SSI-eligible disabled individuals with a substance abuse condition to the appropriate State agency for treatment; (4) deny SSI benefits for ten years to individuals who fraudulently misrepresented residence in order to obtain benefits simultaneously in two or more States; and (5) deny SSI benefits for fugitive felons and probation and parole violators.

(Sec. 12201) Provides supplemental funding for alcohol and substance abuse treatment programs under the Public Health Service Act, and for exchange of SSI information with law enforcement agencies.

(Sec. 12211) Revises the rules with respect to childhood eligibility, with corresponding changes to childhood SSI regulations modifying medical criteria for evaluating mental and emotional disorders, and discontinuing individualized functional assessments for children. Requires the Commissioner of Social Security to redetermine the eligibility of any individual under 18 receiving SSI benefits based on a disability as of the enactment of this Act whose eligibility for such benefits may terminate because of these amendments.

(Sec. 12212) Provides for periodic Commissioner reviews of the continued SSI eligibility of each individual under 18 who is eligible for such benefits because of an impairment or combination of impairments which may improve (or which is unlikely to improve, at the Commissioner's option). Requires a recipient's representative payee to present, at the time of such a review, evidence demonstrating that the recipient is, and has been, receiving treatment, to the extent considered medically necessary and available, of the condition forming the basis for providing the benefits.

Provides that if an individual is eligible for SSI benefits because of disability for the month preceding the month in which he or she turns 18, the Commissioner shall redetermine such eligibility, during the one-year period beginning when the individual turns 18, by applying the criteria for determining the initial eligibility of applicants who have turned 18.

Outlines specific requirements governing continuing disability reviews for low birth weight babies and benefit payments through representative payees to eligible individuals and their spouses.

(Sec. 12213) Revises the exclusion of resources for individuals applying for SSI benefits, particularly the requirements with respect to the disposal of resources for less than fair market value. Restricts the application of certain accountability requirements to individuals under age 18. Makes such individuals ineligible for SSI benefits for a period of months following any disposal of resources for less than fair market value. Sets forth a formula for determining the number of months in such ineligibility period, based on the total, uncompensated value of all the individual's disposed resources divided by the maximum monthly benefit payable for the month of the disposal or the application for SSI benefits. Provides for the inclusion of certain resources of the individual transferred to a trust on his or her behalf. Specifies the treatment of assets held in revocable and irrevocable trusts.

Requires a representative payee to establish an account for the payment of benefits to an individual under age 18.

(Sec. 12214) Provides for a reduction in cash SSI benefits payable to institutionalized individuals whose medical costs are covered by private insurance.

Subtitle C: Child Support - Amends part D (Child Support and Establishment of Paternity) of SSA title IV to require State plans for child and spousal support to provide: (1) certain services relating to paternity establishment or enforcement of child support obligations; and (2) continuation of services for families ceasing to receive assistance under Aid to Families with Dependent Children.

(Sec. 12302) Revises payment distribution guidelines for support obligations collected by the State on behalf of a family.

(Sec. 12303) Requires State plans to establish procedural guidelines for privacy safeguards regarding paternity and child support actions.

(Sec. 12311) Mandates that single statewide automated data systems include a State case registry containing records of: (1) each case in which services are provided by the State agency; and (2) each support order established on or after a specified date. Permits the linking of local registries.

(Sec. 12312) Requires State plans to include a centralized, automated unit for the collection and disbursement of support payments.

Permits the unit to be established by linking local disbursement units through an automated information network if the Secretary agrees that it will not cost more or take more time to establish or operate than a centralized system.

(Sec. 12313) Requires State plans to: (1) provide for a State-operated and automated State Directory of New Hires containing prescribed information furnished by employers on new personnel; and (2) transmit such information to the National Directory of New Hires.

(Sec. 12314) Requires States to have statutorily prescribed procedures: (1) for mandatory income withholding for support payments subject to enforcement; and (2) under which wages of a person with a support obligation imposed by a child support order issued before October 1, 1996, shall become subject to withholding if arrearages occur, without the need for a judicial or administrative hearing. Revises the procedural guidelines for income withholding for child support enforcement.

(Sec. 12315) Requires the States to have statutorily prescribed procedures to ensure that Federal and State agencies conducting income-withholding activities have access to State locator systems for motor vehicle or law enforcement purposes.

(Sec. 12316) Revises the Federal Parent Locator Service to provide for additional information which may be transmitted to locate individuals and assets for purposes of: (1) establishing parentage; (2) establishing, setting the amount of, modifying, or enforcing child support obligations; and (3) enforcing child custody or visitation orders.

Directs the HHS Secretary to establish in the Federal Parent Locator Service an automated Federal Case Registry of Child Support Orders and an automated National Directory of New Hires.

(Sec. 12317) Requires States to have statutorily prescribed procedures requiring recordation on such documents of the Social Security number of: (1) specified driver's, marriage, and occupational, and professional license applicants; (2) individuals subject to certain domestic relations orders; and (3) death records.

(Sec. 12321) Requires each State to have the Uniform Interstate Family Support Act in effect as of January 1, 1998. Amends the Federal judicial code to revise the procedures for the court to apply when determining which State order to recognize for purposes of continuing, exclusive jurisdiction and enforcement for child support orders.

(Sec. 12323) Requires the States to have statutorily prescribed procedures requiring: (1) expedited administrative enforcement in interstate cases and support orders; and (2) expedited administrative and judicial procedures for establishing paternity and enforcing support obligations.

(Sec. 12331) Revises the guidelines for State laws governing paternity establishment. Requires State procedures under which the name of the father shall be included on the birth certificate only: (1) if the mother and father have signed a voluntary acknowledgment of paternity; or (2) pursuant to a judicial or administrative order.

(Sec. 12333) Requires State plans for child and spousal support to provide that the State agency administering the plan will make a determination as to whether a program recipient is cooperating in good faith with State efforts to establish paternity and secure support.

(Sec. 12341) Directs the Secretary, in consultation with the appropriate State directors, to develop a new incentive system to replace the current one. Revises the guidelines for Federal performance-based incentive payments to the States for effective child support enforcement programs.

(Sec. 12342) Requires a State plan for child and spousal support to include prescribed procedures for State reviews and audits. Revises the guidelines for Federal evaluation and audit of State programs governing paternity, child and spousal support, and parent location.

(Sec. 12344) Revises the automated data processing requirements for State plans to mandate a single statewide automated data processing and information retrieval system which can perform specified tasks.

(Sec. 12345) Makes funds available to the Secretary for: (1) training of Federal and State staff, research and demonstration programs, and special projects of regional and national significance; and (2) operation of the Federal Parent Locator Service.

(Sec. 12351) Revises the requirements for State plan procedures for the review and adjustment of support orders.

(Sec. 12352) Amends the Fair Credit Reporting Act to authorize a consumer agency to furnish a consumer report: (1) in response to a request by a governmental child support enforcement agency; or (2) to the State administrative agency which sets child support awards.

(Sec. 12353) Shields a depository institution from Federal or State liability for disclosing any financial record of an individual to a State child support enforcement agency. Prohibits such agency from disclosing such a financial record except for the purpose of, and to the extent necessary in, establishing, modifying, or enforcing a child support obligation. Sets forth civil penalties for any person knowingly or negligently violating such prohibition.

(Sec. 12361) Amends Internal Revenue Code procedural guidelines for the collection of arrearages to provide that no additional fee may be assessed for adjustments to a previously certified amount.

(Sec. 12362) Amends part D (Child Support and Establishment of Paternity) of SSA title IV to revise procedural guidelines for: (1) consent by the United States to income withholding, garnishment, and similar proceedings for enforcement of child support and alimony obligations of current and retired Federal employees; and (2) enforcement of child support obligations of members of the armed forces.

(Sec. 12364) Requires a State plan for child and spousal support to have in effect the Uniform Fraudulent Conveyance Act of 1981, the Uniform Fraudulent Transfer Act of 1984, or a similar law, as well as certain procedures governing the voiding of fraudulent transfers by a child support debtor.

(Sec. 12365) Requires a State plan for child and spousal support to include specified procedures to: (1) ensure that persons owing past-due support work or participate in work activities the court deems appropriate; (2) report to credit bureaus the name of the parent in arrears for child support; (3) provide for liens against real and personal property for the support arrearages of an absent parent; and (4) implement the restriction of driver's, professional, occupational, and recreational licenses of individuals owing support arrearages.

(Sec. 12370) Authorizes the Secretary of State to negotiate reciprocal agreements with foreign nations: (1) regarding international enforcement of child support obligations; and (2) designating the Department of Health and Human Services as the central authority for such enforcement.

(Sec. 12371) Requires States to have statutorily prescribed procedures under which a State agency shall enter agreements with financial institutions doing business within the State to develop and operate a data match system to provide identifying information for each absent parent targeted by the State who maintains an account at the institution, and to encumber or surrender such parent's assets at the institution pursuant to a lien or levy.

(Sec. 12372) Requires States to have statutorily prescribed procedures under which child support orders relating to the child of minor parents, where the custodial parents are receiving assistance, are enforceable against the child's paternal or maternal grandparents.

(Sec. 12376) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to include within the definition of medical child support order an order issued through a State administrative process.

(Sec. 12377) Amends part D of SSA title IV to mandate statutorily prescribed procedures under which all enforced child support orders shall include a provision for the health care coverage of the child.

(Sec. 12381) Amends part D of SSA title IV to prescribe guidelines under which the Administration for Children and Families shall make grants to enable States to establish and administer access and visitation programs to facilitate absent parents' access to their children.

Subtitle D: Restricting Welfare and Public Benefits for Aliens - Chapter 1: Eligibility for Federal Benefits - Makes an alien who is not a qualified alien (as defined in this Act) ineligible for Federal public benefits (as defined in this Act). Stipulates that such prohibition shall not apply to: (1) certain emergency medical services; (2) emergency disaster relief; (3) public health immunizations and treatment of communicable diseases; (4) certain in-kind community services; and (5) housing assistance.

(Sec. 12402) Makes qualified aliens ineligible (with limited exceptions for refugees, asylees, certain permanent residents, veterans and active duty personnel, and aliens whose deportation is withheld) for: (1) supplemental security income (SSI); (2) food stamps; (3) temporary assistance for needy families; (4) social services block grants; and (5) Medicaid and Medigrant.

(Sec. 12403) Makes qualified aliens ineligible (with limited exceptions for refugees, asylees, veterans and active duty personnel, and aliens whose deportation is withheld) for Federal means-tested public benefits (as defined by this Act) for the first five years after U.S. entry.

Chapter 2: Attribution of Income and Affidavits of Support - Provides that in determining the eligibility and the amount of benefits of an alien for any means-tested public benefits program the income and resources of the alien shall be deemed to include the income and resources of any person (and spouse) who executed an affidavit of support on the alien's behalf. Applies such requirement until such time as the alien achieves U.S. citizenship through naturalization. Sets forth excepted Federal benefits.

(Sec. 12422) Sets forth requirements for sponsor's affidavit of support, including legal enforceability.

(Sec. 12423) Amends the Higher Education Act of 1965 to require sponsor cosignature of certain alien student loans.

Chapter 3: General Provisions - Sets forth provisions concerning the following provisions in connection with this subtitle: (1) definitions; (2) reapplication for Supplemental Security Income benefits; and (3) statutory construction.

Subtitle E: Teaching Hospital and Graduate Medical Education Trust Fund - Amends SSA to add a new title XXII (Teaching Hospital and Graduate Medical Education Trust Fund).

(Sec. 12501) Establishes the Teaching Hospital and Graduate Medical Education Trust Fund, with several specified accounts. Makes specific appropriations to such Fund for FY 1997 through 2002 and according to a certain formula for subsequent fiscal years. Requires transfers to the Fund from the Medicare trust funds as well.

Sets forth formulae for determining annual payments to teaching hospitals for the direct and indirect costs of operating approved medical residency training programs.

(Sec. 12511) Amends SSA title XVIII (Medicare) to provide for transfers to the Fund from the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund for the indirect and direct costs, respectively, of medical education.

Subtitle F: National Defense Stockpile - Directs the President: (1) during FY 1996, to dispose of all cobalt contained in the National Defense Stockpile that, as of this Act's enactment date, is authorized for disposal under any law other than this Act; and (2) to dispose of certain additional quantities of cobalt and other Stockpile materials so as to result in specified receipts to the United States.

Sets forth provisions regarding: (1) limits on the disposal quantities for specified materials; (2) the deposit of receipts in the Treasury; (3) the relationship of this subtitle to other disposal authority; and (4) termination of disposal authority.

Subtitle G: Child Protection Block Grant Program and Foster Care and Adoption Assistance - Replaces the current Family Preservation and Support Services program under subpart 2 of SSA title IV Part B (Child Welfare Services) with a program of "Block Grants to States for the Protection of Children and Matching Payments for Foster Care and Adoption Assistance." Outlines a State Child Protection Program plan under which participating States are eligible for Federal block grants and matching payments for foster care and adoption assistance. Mandates State establishment of citizen review panels as a prerequisite for such grants. Prohibits any block grant to a State unless the State implements certain foster care protection inventory, assessment, information system, case review, and related service activities.

Subtitle H: Child Care - Child Care and Development Block Grant Amendments of 1995 - Amends the Child Care and Development Block Grant Act of 1990 to authorize appropriations for FY 1996 through 2002.

(Sec. 12802) Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to establish a general child care assistance entitlement program funded by Federal grants to the States. Authorizes appropriations. Prescribes program parameters.

(Sec. 12810) Authorizes an Indian tribe or tribal organization to use Federal funds for the construction or renovation of child care facilities.

Subtitle I: Child Nutrition Programs - Chapter 1: National School Lunch Act - Amends the National School Lunch Act to extend through the 1997 school year the additional payment for lunches (at a reduced rate of one cent more) served in high, free, and reduced price participation schools.

Revises provisions concerning direct Federal expenditures and the value of food assistance.

Prohibits the price of a reduced price lunch from exceeding 45 cents for the school year beginning July 1, 2000 and 50 cents for the school year beginning July 1, 2001.

Revises service institution payment provisions for the summer food service program for children.

Revises the child and adult food care program to delete references to adults and expansion of the program. Revises the reimbursement provisions. Obligates funds for family or group day care homes assistance.

Repeals the universal free pilot project provisions. Makes the demonstration program to provide meals and supplements outside of school hours discretionary. Revises pilot project provisions authorizations of appropriations to change the amounts for FY 1997 and FY 1998 to such sums as are necessary.

Chapter: 2: Child Nutrition Act - Amends the Child Nutrition Act of 1966 to revise annual adjustment provisions for: (1) the special milk program (and to replace references, with respect to such program, to the Trust Territory of the Pacific Islands with references to the Northern Mariana Islands); and (2) the school breakfast program.

Repeals provisions of the school breakfast program concerning expansion of the program.

Authorizes appropriations, at a reduced level, for nutrition education and training for FY 1997 through FY 2002.

Subtitle J: Food Stamps and Commodity Distribution - Chapter 1: Food Stamp Program - Food Stamp Reform and Commodity Distribution Act of 1995 - Amends the Food Stamp Act of 1977 (Act) to establish a maximum 24-month food stamp program (program) authorization period for households whose adult members are elderly or disabled.

(Sec. 13012) Expands the definition of "coupon."

(Sec. 13013) Treats children who are themselves parents living with their children and married children living with their spouses as part of an existing household rather than as a separate household.

(Sec. 13014) Authorizes States to establish additional criteria for separate household determinations.

(Sec. 13015) Revises thrifty food plan adjustment requirements.

(Sec. 13016) Revises the definition of "homeless individual" to limit the length of time a person may temporarily live in another person's residence.

(Sec. 13018) Revises household income exclusion provisions regarding: (1) students; and (2) Federal energy assistance.

(Sec. 13020) Revises household income deduction provisions regarding: (1) standard deductions; (2) earned income; (3) dependent care; (4) child support payments; (5) homeless shelter assistance; (6) excess medical expenses; and (7) excess shelter expenses.

(Sec. 13021) Eliminates specified excludable auto value increases and establishes the maximum excludable auto value at $4600.

(Sec. 13022) Includes as household income third party payments for transitional housing for the homeless.

(Sec. 13023) Increases penalties for certain program violations.

(Sec. 13024) Disqualifies permanently an individual convicted of specified coupon violations.

(Sec. 13025) Revises work requirement and employment and training provisions. Extends employment and training funding authorizations.

(Sec. 13028) Authorizes comparable program disqualification based upon welfare or public assistance disqualification.

(Sec. 13029) Disqualifies permanently an individual who participates in the program in two or more States.

(Sec. 13030) Disqualifies a fleeing felon from program participation.

(Sec. 13031) Requires at State option: (1) cooperation with child support agencies in order to maintain program eligibility; and (2) program disqualification for child support arrears.

(Sec. 13033) Defines "work program." Makes nonexempt persons ineligible for program benefits if during the preceding 12-month period they received food stamps for four months or more without working at least 20 hours per week, or participating in a workfare program. Sets forth exempted persons and situations.

(Sec. 13034) Directs States to implement electronic benefit transfer systems.

(Sec. 13035) Eliminates annual minimum allotment adjustments.

(Sec. 13037) Authorizes a combined allotment for expedited households.

(Sec. 13038) Authorizes program reductions for failure to comply with a public assistance reduction requirement.

(Sec. 13039) Authorizes program assistance for households residing in a homeless shelter or drug or alcohol treatment center.

(Sec. 13040) Provides that no food store or wholesale food concern be approved for program participation without a prior visit by a Department of Agriculture employee, or whenever possible, a designated State or local official.

(Sec. 13041) Directs the Secretary of Agriculture (Secretary) to establish authorization periods for retail food stores and wholesale food concerns to redeem food stamps or benefits through an electronic benefit transfer system.

(Sec. 13042) Includes income and sales tax information among the types of eligibility verification information that may be requested.

(Sec. 13043) Establishes a six-month reapplication waiting period for a store that does not meet participation requirements.

(Sec. 13045) Authorizes a family to withdraw a fair hearing request.

(Sec. 13046) Provides for disqualification of a store: (1) that knowingly submits a falsified application; and (2) that is disqualified from the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC).

(Sec. 13048) Directs program overissuances to be collected by: (1) allotment reduction; (2) unemployment compensation withholding; or (3) Federal pay or Federal income tax refund recovery.

(Sec. 13049) Authorizes suspension of a store pending administrative and judicial review. (States that the Secretary shall not be liable for lost sales during such period.)

(Sec. 13050) Terminates Federal matching requirements for program recruitment activities.

(Sec. 13051) Authorizes States to use funds otherwise available to a participating household for a work supplementation or support program. Sets forth program provisions.

(Sec. 13053) Authorizes States to carry out private sector employment initiatives. Sets forth program provisions.

(Sec. 13055) Authorizes States to carry out a Simplified Food Stamp Program in lieu of existing program requirements. Sets forth Program provisions.

(Sec. 13056) Establishes an optional State food assistance block grant program in lieu of the food stamp program. Sets forth program provisions.

(Sec. 13057) Authorizes obligation of funds through FY 2002 for a nutrition assistance program for American Samoa.

(Sec. 13058) Authorizes grants for community food projects.

Chapter 2: Commodity Distribution Programs - Amends the Emergency Food Assistance Act of 1983 to combine the emergency food assistance program with the soup kitchen-food bank program. Authorizes appropriations through FY 2002. Amends the Act to direct the Secretary to purchase commodities for such combined programs.

Subtitle K: Miscellaneous - Amends the Food Stamp Act of 1977 to revise income and resource requirements with respect to aliens.

Amends title XX (Block Grants to States for Social Services) of the Social Security Act to authorize appropriations for fiscal years following FY 1996 at a reduced level.

Subtitle L: Reform of the Earned Income Credit - Amends the Internal Revenue Code to deny the earned income credit to individuals not authorized to be in the U.S. Disallows such credit to individuals without children. Increases the phaseout percentage. Increases the credit for lower-income families having two or more qualifying children. Includes the gain from passive activities in income for purposes of determining eligibility for the credit based on income. Replaces references to adjusted gross income with references to modified adjusted gross income and defines such income.

Doubles penalties for specified Code violations of tax preparers.

TABLE OF CONTENTS:

Title I: Provisions of General Applicability

Title II: Committee on Banking and Financial Services

Subtitle A: Housing Provisions

Subtitle B: Thrift Charter Conversion

Subtitle C: Community Reinvestment Act Amendments

Title III: Committee on Commerce

Subtitle A: Communications

Subtitle B: Nuclear Regulatory Commission Annual Charge

Subtitle C: United State Enrichment Corporation

Subtitle D: Waste Isolation Pilot Project

Subtitle E: Naval Petroleum Reserves

Title IV: Committee on Economic and Educational

Opportunities

Subtitle A: Higher Education

Subtitle B: Davis-Bacon and Service Contract Repeals

Subtitle C: Provisions Relating to the Employee

Retirement Income Security Act of 1974

Title V: Committee on Government Reform and Oversight

Title VI: Committee on International Relations

Title VII: Committee on the Judiciary

Title VIII: Committee on National Security

Subtitle A: Military Retired Pay

Subtitle B: Naval Petroleum Reserves

Subtitle C: National Defense Stockpile

Title IX: Committee on Resources

Subtitle A: Alaska and Helium Privatization

Subtitle B: Water and Power

Subtitle C: National Parks, Forests, and Public Lands

Subtitle D: Territories

Subtitle E: Minerals

Subtitle F: Indian Gaming and Health

Subtitle G: Consultation

Subtitle H: Mapping

Subtitle I: National Park System Reform

Title X: Committee on Transportation and Infrastructure

Subtitle A: Water Resources

Subtitle B: Ocean Shipping Reform

Subtitle C: Midewin National Tallgrass Prairie

Subtitle D: Miscellaneous Provisions

Subtitle E: Economic Development Administration and

Appalachian Regional Commission

Title XI: Committee on Veterans' Affairs

Subtitle A: Extension of Temporary Authorities

Subtitle B: Other Matters

Subtitle C: Health Care Eligibility Reform

Title XII: Committee on Ways and Means - Trade

Subtitle A: Technical Corrections and Miscellaneous

Trade Provisions

Subtitle B: Generalized System of Preferences

Subtitle C: Trade Adjustment Assistance

Title XIII: Committee on Ways and Means - Revenue

Reconciliation

Subtitle A: Extension of Expiring Provisions, Etc.

Subtitle B: Medical Savings Accounts

Subtitle C: Pickle-Johnson Taxpayer Bill of Rights 2

Subtitle D: Additional Technical Corrections

Subtitle E: Tax Information Sharing

Subtitle F: Revenue Increases

Subtitle G: Reform of the Earned Income Tax Credit

Subtitle H: Increase in Public Debt Limit

Subtitle I: Coal Industry Retiree Health Equity

Title XIV: Committee on Ways and Means - Tax Simplification

Subtitle A: Provisions Relating to Individuals

Subtitle B: Pension Simplification

Subtitle C: Treatment of Large Partnerships

Subtitle D: Foreign Provisions

Subtitle E: Other Income Tax Provisions

Subtitle F: Estates and Trusts

Subtitle G: Excise Tax Simplification

Subtitle H: Administrative Provisions

Title XV: Medicare

Title XVI: Transformation of the Medicaid Program

Title XVII: Department of Commerce Abolition

Subtitle A: Abolishment of Department of Commerce

Subtitle B: Disposition of Particular Programs,

Functions, and Agencies of Department of Commerce

Subtitle C: Consolidation of Statistical Functions

Subtitle D: United States Trade Administration

Subtitle E: Patent and Trademark Office Corporation

Subtitle F: Miscellaneous Provisions

Title XVIII: Welfare Reform

Title XIX: Contract Tax Provisions

Title XX: Budget process

Title I: Provisions of General Applicability - Seven-Year Balanced Budget Reconciliation Act of 1995 - Sets forth the table of contents of this Act.

Title II: Committee on Banking and Financial Services - Subtitle A: Housing Provisions - Amends the Federal Home Loan Bank Act to terminate the Resolution Trust Corporation and Federal Deposit Insurance Corporation affordable housing programs and transfer remaining authority to the Department of Housing and Urban Development.

Amends the National Housing Act: : (1) eliminate the Federal Housing Administration assignment and temporary mortgage assistance programs; and (2) prohibit foreclosure relief.

Amends the Housing and Community Development Amendments of 1978 with regard to the multifamily property disposition program.

Amends the Housing Act of 1949 to provide for rural housing loan subsidy recapture upon loan repayment.

Amends the Housing Act of 1937 to reduce the section 8 annual adjustment factors for units with no tenant turnover.

Subtitle B: Thrift Charter Conversion - Thrift Charter Conversion Act of 1995 - Chapter 1: Thrift Charter Conversion - Amends the Federal Deposit Insurance Act (FDIA) to prescribe guidelines for the imposition of a single additional special assessment on each Savings Association Insurance Fund (SAIF) member and Bank Insurance Fund (BIF) member for deposit into the SAIF.

(Sec. 2202) Amends the Federal Home Loan Bank Act to make conforming amendments to the assessment authority of the Financing Corporation (FICO), extending FICO assessments to all depository institutions insured by the Federal Deposit Insurance Corporation (FDIC). Amends the FDIA to declare that assessment rates for SAIF members may not be less than assessment rates for BIF members.

Amends the FDI: o: (1) repeal its exit moratorium and conversion (Oakar) provisions; (2) replace the BIF with a deposit insurance fund initially consisting of the merged assets and liabilities of the BIF and SAIF; (3) direct the FDIC to merge the BIF and SAIF into the deposit insurance fund by January 1, 1998; and (4) establish in the new deposit insurance fund a special emergency reserve.

(Sec. 2204) Prescribes procedural guidelines with respect to the refund of amounts in a deposit insurance fund in excess of the designated reserve amount.

(Sec. 2205) Prohibits the FDIC Board of Directors from setting semi-annual assessments in excess of the amount needed to maintain or achieve the designated reserve ratio of a deposit insurance fund.

Chapter 2: Status of Banks and Savings Associations - Prescribes procedural guidelines for the termination of Federal Savings Association charters and their conversion into national bank charters or State depository institution charters. Prohibits the Director of the Office of Thrift Supervision from granting any charter for a Federal savings association. Amends the FDIA to treat State Savings Associations as banks for purposes of Federal banking law.

(Sec. 2222) Amends the Bank Holding Company Act of 1956 to permit continuation of grandfathered bank holding company activities and affiliations.

(Sec. 2223) Sets forth transition provisions for: (1) activities of savings associations and mutual savings associations which have converted into or become treated as banks; and (2) registration of bank holding companies resulting from conversions of savings associations to banks or treatment of savings associations as banks.

(Sec. 2228) Repeals the Home Owners' Loan Act.

Chapter 3: Transfer of Functions, Personnel, and Property - Abolishes the Office of Thrift Supervision and the position of Director of such Office. Transfers its functions, personnel, and property to the Office of the Comptroller of the Currency, the FDIC, or the Board of Governors of the Federal Reserve System.

Chapter 4: Loan Loss Reserve Treatment - Expresses the sense of the Congress that the special thrift bad debt reserve method of the Internal Revenue Code should be repealed in a fashion that would neither threaten the economic viability of thrift institutions which convert to bank charter, nor cause the Federal Treasury to lose revenue.

Subtitle C: Community Reinvestment Act Amendments - Amends the Community Reinvestment Act of 1977 (CRA) to revise the expression of congressional intent to prohibit a supervisory agency from imposing additional burden, recordkeeping, or reporting when examining financial institutions.

(Sec. 2302) Exempts a regulated financial institution from CRA evaluation requirements: : (1) the institution and its parent bank holding company have aggregate assets of not more than $100 million; and (2) it publicizes its services to local low- and moderate-income neighborhoods.

(Sec. 2303) Provides for self-certification of CRA compliance by certain "satisfactory" or "outstanding" financial institutions with assets of $250 million or less, subject to certain public notice requirements. Prohibits a Federal regulatory agency from imposing additional self-certification requirements.

(Sec. 2304) Sets forth community input and conclusive rating requirements, including requirements for publication of exam schedule, opportunity for comment, evaluation by the appropriate Federal financial supervisory agency of how the institution meets community needs, and procedures for requests for reconsideration of the resulting rating.

(Sec. 2305) Mandates that, in conducting assessments of financial institutions, the appropriate Federal regulatory agency: (1) consider the nature of the business of special purpose financial institutions; (2) assess and take into account the institution's record commensurate with the amount of deposits it has received; and (3) develop standards under which they may be deemed to comply with CRA requirements consistent with the specific nature of such businesses.

Defines a "special purpose institution" as one that does not generally accept retail deposits from the public in amounts of less than $100,000, such as wholesale, credit card, and trust institution.

(Sec. 2306) Requires the appropriate Federal financial supervisory agency, in assessing and taking into account the records of a regulated financial institution for purposes of CRA compliance, to consider as a positive factor the institution's investments and loans to: (1) minority or women's depository institution or low-income credit union; (2) any joint ventures, entities, or projects providing benefits to distressed communities (regardless of whether or not the recipient institutions or communities are located within the regulated financial institution's chartered service area); and (3) targeted low- and moderate-income communities, including real property loans to such communities. Specifies other related positive factors to be considered.

(Sec. 2307) Prohibits regulations requiring additional CRA recordkeeping and loan data collection.

(Sec. 2308) Applies a requirement of metropolitan area distinctions, with respect to the public section of written institution evaluations, only to institutions that maintain domestic branches in two or more States.

(Sec. 2309) Amends the Federal Home Loan Bank Act to exempt from certain community investment or service reporting requirements members who receive a CRA rating of outstanding or satisfactory.

(Sec. 2310) Expresses the sense of the Congress that congressional committees should exercise aggressive oversight of the adoption and implementation of any CRA regulation by a Federal supervisory agency after the date of enactment of this Act. Requires such agency to report to the Congress on the implementation of all CRA regulations.

(Sec. 2311) Amends the Federal Deposit Insurance Act (FDIA) to direct each Federal banking agency to ensure that its banking examiners consult on examination activities and resolve any inconsistent recommendations given to a depository institution.

(Sec. 2312) Amends the CRA to prohibit a Federal agency from prescribing any regulation which would: (1) require a financial institution to make any loan or enter into any agreement on the basis of any discriminatory criteria prohibited under Federal law; (2) make any loan to, or enter into any other agreement with, an uncreditworthy person that would jeopardize the institution's safety and soundness; or (3) hinder the institution's full responsibility to provide credit to all community segments.

Title III: Committee on Commerce - Subtitle A: Communications - Chapter 1: Spectrum Auctions - Amends the Communications Act of 1934 (the Act) to state that certain competitive bidding requirements shall not apply to licenses or construction permits issued by the Federal Communications Commission (FCC): (1) that, as the result of the FCC carrying out specified obligations, are not mutually exclusive; (2) for public safety radio services, including non-Government uses that protect the safety of life, health, and property and that are not made commercially available to the public; or (3) for initial licenses or construction permits for new terrestrial digital television (TV) services assigned by the FCC to existing terrestrial broadcast licensees to replace their current TV licenses. Extends through FY 2002 the authority of the FCC to grant such licenses or permits.

Requires the FCC to complete all actions necessary to permit the assignment, by September 30, 2002, by competitive bidding of licenses for the use of bands of frequencies that: (1) individually span not less than 25 megahertz (mhz.), unless a combination of smaller bands can reasonably be expected to produce greater receipts; (2) in the aggregate span not less than 100 mhz.; (3) are located below three gigahertz (ghz.); and (4) , as of this Act's enactment date, have not been designated by FCC regulation for assignment or identified by the Secretary of Commerce (Secretary in this title) pursuant to provisions of the National Telecommunications and Information Administration Organization Act (NTIAO Act). Directs the FCC to conduct the competitive bidding for not less than one-half of such aggregate spectrum by September 30, 2000.

Requires the FCC, in making available bands of frequencies for competitive bidding, to: (1) seek to promote the most efficient use of the spectrum; (2) take into account the cost to incumbent licensees of relocating existing uses to other bands of frequencies or other means of communication and the needs of public safety radio services; and (3) comply with the requirements of international agreements concerning spectrum allocations.

Directs the FCC to notify the Secretary if the FCC: (1) is not able to provide for the effective relocation of incumbent licensees to bands of frequencies that are available to the FCC for assignment; and (2) has identified bands of frequencies that are suitable for the relocation of such licensees and that are allocated for Federal Government use but that could be reallocated pursuant to the NTIAO Act.

Amends the NTIAO Act to require the Secretary, upon receiving a notice from the FCC pursuant to this Act, to prepare and submit to the President and the Congress a report recommending for reallocation for use other than by Federal Government stations bands of frequencies that are suitable for the uses identified in the FCC's notice.

Requires the FCC to commence the Broadband Personal Communications Services C-Block auction (described in the FCC's Sixth Report and Order) not later than December 4, 1995. Ratifies and adopts the FCC's competitive bidding rules governing such auction.

Sets forth or revises provisions regarding: (1) modification of auction policy to preserve the auction value of the spectrum; (2) identification and reallocation of auctionable frequencies; and (3) allocation and assignment of frequencies identified in the second reallocation report.

Chapter 2: Federal Communications Commission Authorization - Federal Communications Commission Authorization Act of 1995 - Amends the Act to authorize appropriations for the FCC for FY 1996. Derives a portion of the sum of such appropriations in each fiscal year from an amount determined by the establishment and adjustment of application and regulatory fees under the Act. Directs the FCC to submit to the appropriate congressional committees and publish in the Federal Register semiannual reports specifying the reimbursements which the FCC has accepted from non-Federal sources for travel and related expenses of FCC employees.

Amends the Federal Communications Commission Authorization Act of 1988 to authorize the FCC, during FY 1996, to make grants to, or enter into cooperative agreements with, private nonprofit organizations designated under the Older Americans Act.

(Sec. 3013) Amends the Act to direct the FCC, for FY 1996 and thereafter, to modify the application fees so that total collections for the fiscal year equal $40 million plus the amount of necessary expenses for costs related to application processing which exceeds $40 million. Directs the FCC to notify the Congress of any proposed and adopted modifications. Requires $40 million from FCC application fees to be deposited into the Treasury and used for application processing and related expenses of the FCC. Revises the schedule of application fees for personal communications services and amateur vanity call signs under the Act. Specifies that moneys received from fees established under this section shall be deposited as an offsetting collection in, and credited to, the account providing appropriations to carry out FCC functions.

(Sec. 3014) Sets forth or revises provisions regarding: (1) recovery of executive and legal costs incurred by the FCC; (2) establishment and adjustment of fees; (3) regulatory fees for satellite TV operations; and (4) governmental entities use for common carrier purposes.

Directs the FCC to: (1) develop accounting systems for making adjustments authorized by the Act; and (2) annually prepare and submit to the Congress an analysis of such systems and afford interested persons the opportunity to submit comments concerning the allocation of costs, as well as the application and regulatory fee adjustments.

(Sec. 3015) Authorizes the FCC to: (1) designate an entity to make inspections of ship radio stations; and (2) require such inspections annually, with an authorized waiver under limited circumstances.

(Sec. 3016) Sets forth provisions regarding: (1) expedited Instructional Television Fixed Service processing; (2) tariff rejection authority; (3) refund authority; (4) licensing of aviation, maritime, and personal radio services by rule; (5) forfeitures for violations imperiling safety of life; (6) the use of experts and consultants; and (7) the statute of limitations for forfeiture proceedings against common carriers.

(Sec. 3024) Directs the FCC to report to the Congress on the existing and future use of the FM band to facilitate the use of auditory assistive devices for individuals with hearing impairments.

Subtitle B: Nuclear Regulatory Commission Annual Charge - Amends the Omnibus Budget Reconciliation Act of 1990 to extend from September 30, 1998, to September 30, 2002 the authority of the Nuclear Regulatory Commission to assess and collect annual user fees and charges.

Subtitle C: United States Enrichment Corporation - USEC Privatization Act - Amends the Atomic Energy Act of 1954 to exclude from the definition of "production facility" the construction and operation of a uranium enrichment facility using Atomic Vapor Laser Isotope Separation (AVLIS) technology (thus making such a facility eligible for one-step licensing).

(Sec. 3038) Revises employee protection guidelines for the United States Enrichment Corporation's two gaseous diffusion plants, especially with respect to pension and post-retirement health benefits.

(Sec. 3039) Terminates the status of the United States Enrichment Corporation (USEC) as the exclusive marketing agent for the United States for entering into contracts for providing enriched uranium and uranium enrichment and related services.

Declares that the privatization of USEC shall not affect the terms, rights, or obligations of the parties to any power purchase contracts. Sets forth the effects of the transfer of uranium enrichment contracts. Declares that the United States shall remain obligated on those contracts during their term.

States that USEC shall establish prices for its products, materials, and services on a profit making basis.

Prescribes guidelines under which the Department of Energy (DOE) shall accept responsibility for the treatment, disposal and storage of low-level radioactive waste and mixed waste.

States that as of the privatization date all liabilities and any judgment against the Corporation attributable to the operation of the USEC from the transition date to the privatization date shall be direct liabilities of, and judgments against, the United States.

Prescribes procedural guidelines for the U.S. Executive Agent under the Russian HEU Agreement to transfer and sell to the Secretary of Energy (Secretary in this title) uranium hexafluoride equivalent to the natural uranium component of low-enriched uranium derived from at least 18 metric tons of highly enriched uranium purchased from the Russian Executive Agent.

(Sec. 3040) Prescribes guidelines under which: (1) USEC is authorized to establish a private corporation to implement the privatization of USEC; and (2) USEC privatization may be implemented by means of a transfer of assets and liabilities to such corporation and a merger or consolidation with it. Prohibits the Secretary from allowing the privatization of USEC by means of a public offering unless the Secretary determines that the estimated gross proceeds from the USEC sale will be an adequate amount.

Limits to ten percent of the total votes of all outstanding USEC voting securities the number of securities any person may acquire or hold, directly or indirectly, during the three years following any privatization by means of public offering.

Mandates that the proceeds from privatization be included in the budget baseline and counted as an offset to direct spending pursuant to the Balanced and Emergency Deficit Control Act of 1985 (Gramm- Rudman-Hollings).

Requires termination of any USEC license if privatization results in its being owned, controlled or dominated by a foreign entity or otherwise inimical to the security of the United States. Precludes USEC from implementing the privatization plan less than 60 days after the date that the Comptroller General presents an evaluation of the plan to the Congress.

(Sec. 3041) Provides for periodic certification of USEC by the Nuclear Regulatory Commission upon privatization.

(Sec. 3042) Authorizes the licensing of corporation facilities using AVLIS technologies for uranium enrichment.

Subtitle D: Waste Isolation Pilot Project - Waste Isolation Pilot Plant Land Withdrawal Amendment Act - Amends the Waste Isolation Pilot Plant Land Withdrawal Act to repeal: (1) the mandate for a test phase and retrieval plan; (2) the authority to conduct test phase activities, as well as certain limitations upon the quantity of waste that may be transported; (3) the proscription against transportation or emplacement of remote-handled transuranic waste at the Waste Isolation Pilot Plant (WIPP) project during the test phase; (4) the WIPP requirements for commencement of transuranic waste disposal operations; (5) certification requirements with respect to WIPP compliance with Environmental Protection Agency (EPA) disposal regulations; (6) requirements for action in the event of noncompliance with EPA certification requirements; (7) the mandate for periodic EPA recertification; and (8) the mandate for engineered and natural barriers and waste form modifications to isolate transuranic waste after disposal.

(Sec. 3051) Exempts transuranic mixed waste designated for WIPP disposal from specified land disposal restrictions. States that a no migration variance is not required for waste disposal at WIPP.

Repeals the mandate for: (1) determination of noncompliance with EPA requirements for test, disposal and decommissioning phase activities; (2) retrievability of transuranic waste if WIPP violates final EPA disposal regulations; and (3) a plan for the decommissioning of WIPP.

(Sec. 3055) Authorizes WIPP to receive transuranic waste, within a specified capacity, from the Secretary which did not result from a defense activity.

Subtitle E: Naval Petroleum Reserves - Naval Petroleum Reserve Privatization Act of 1995 - Amends Federal law to require the Secretary to: (1) sell to private interests all Federal interest in the naval petroleum and oil shale reserves; and (2) enter into contracts for such sale by December 31, 1996. Prescribes a sales administration and finalization schedule to be concluded by November 1, 1996. Prescribes special rules governing the sale of Naval Petroleum Reserve Numbered l (Elk Hills, California), including: (1) production allocation; (2) maintenance of production pending sale; and (3) set aside of sale proceeds on account of California claims. Instructs the Secretary to exercise certain termination procedures so that a specified contract with the Bechtel Petroleum Operation, Inc. terminates not later than the closing date of the sale of such Reserve.

Exempts the sale of naval petroleum reserves from congressional notification and consultation requirements, as well as: (1) presidential approval; and (2) the Attorney General's impact evaluation.

Title IV: Committee on Economic and Educational Opportunities - Subtitle A: Higher Education - Higher Education Program Efficiency Act of 1995 - Amends student aid provisions of the Higher Education Act of 1965 (HEA) to terminate program authority, funding, and authority to enter into new agreements for the William D. Ford Federal Direct Loan Program. Revises provisions for funds for administrative expenses.

(Sec. 4003) Eliminates certain grace period interest subsidies for new student loans.

(Sec. 4004) Revises the parent loan (Federal PLUS loans) program to: (1) set a $15,000 maximum limitation on the amount parents may borrow for one student in any academic year; (2) require each holder of a PLUS loan to pay biannual rebates of interest subsidies to the Secretary of Education (Secretary in this title); and (3) raise interest rates on PLUS loans.

(Sec. 4005) Requires a loan transfer fee to be paid by the transferee to the Secretary.

(Sec. 4006) Requires the originating lender to remit a fee to the guarantee agency.

(Sec. 4007) Revises HEA student aid provisions relating to: (1) reserve funds; (2) the free Federal application for student loans, in an electronic or other format; (3) Federal interest subsidies; (4) a reinsurance percentage; (5) loan fees from lenders; and (6) an audit exemption for small lenders. Excludes loans made or held as a trustee or in a trust capacity for the benefit of a third party from consideration in determining whether the making or holding of loans to students and parents is the primary consumer credit function of the eligible lender. Includes as an eligible lender under the student loan insurance program a wholly owned subsidiary company which, as of the enactment of this Act, acts as a finance company and participates in the authorized program pursuant to specified provisions.

(Sec. 4008) Requires guarantee agencies to use at least 50 percent of their reserve funds to purchase and hold defaulted loans that they guarantee and for which insurance claims are filed by the eligible lender, with specified exceptions.

(Sec. 4009) Extends the period during which a guaranty agency is required to hold a defaulted loan under certain conditions. Prescribes requirements for the new extended holding period program with respect to subject loans, excluded loans, and guaranty agency efforts during such period. Prohibits the Secretary from regulating the collection activities of a guaranty agency with respect to any loan which is subject to such extended holding period and for which reinsurance has not been paid.

(Sec. 4010) Provides for the privatization and renaming of the College Construction Loan Insurance Association, and the cessation of Federal sponsorship. Repeals provisions for such Association under HEA.

(Sec. 4011) Revises, for purposes of the definition of proprietary institution, provisions relating to consideration of revenues from sources that are not derived from funds provided under HEA student aid provisions.

(Sec. 4012) Extends the duration of the Federal student loan insurance program.

Terminates the authority to make Federal consolidation loans as of the end of FY 2002.

Subtitle B: Davis-Bacon and Service Contract Repeals - Repeals the Davis-Bacon Act (an Act which requires that the locally prevailing wage rate be paid to various classes of laborers and mechanics working under federally-financed or federally-assisted contracts for construction, alteration, and repair of public buildings or public works).

(Sec. 4102) Repeals the Service Contract Act of 1965.

Subtitle C: Provisions Relating to the Employee Retirement Income Security Act of 1974 - Provides that, for certain purposes under the Employee Retirement Income Security Act of 1974 (ERISA), the prescribed minimum period between provision of a joint and survivor annuity explanation and the annuity starting date shall not apply if waived by the participant and, if applicable, the participant's spouse.

Title V: Committee On Government Reform and Oversight - (Bill text to be supplied.)

Title VI: Committee on International Relations - Amends the Foreign Assistance Act of 1980 to include under the State Department health care program for coverage abroad any other persons designated by the Secretary of State (Secretary in this title) in addition to Foreign Service members, other Federal employees abroad, and their families. Authorizes the Secretary, under such program, to collect from a third party payer the reasonable costs incurred by the Department on behalf of covered beneficiaries (excluding such additional Secretary-designated persons) for health care services to the same extent that such a beneficiary would be eligible to receive indemnification from the third party payer for such costs.

(Sec. 6001) Authorizes the Secretary to collect from a non-covered person (including such additional Secretary-designated persons) who receives health care services under such program the reasonable costs of such services incurred by the Department on the person's behalf.

(Sec. 6002) Enacts into law Division A of H.R. 1561, as passed the House of Representatives on June 8, 1995 (relating to consolidation of foreign affairs agencies).

Title VII: Committee on the Judiciary - Amends the Omnibus Budget Reconciliation Act of 1990 to extend provisions regarding surcharges on patent and trademark fees through FY 2002. Specifies patent and trademark user fee amounts to be collected through establishment of surcharges for FY 1999 through 2002.

Title VIII: Committee on National Security - Subtitle A: Military Retired Pay - Limits to FY 1995 (currently, through FY 1998) the authority for certain cost-of-living adjustments (COLAs) to military retired and retainer pay. Makes the FY 1996 COLA for military retirees first payable for March 1996.

Subtitle B: Naval Petroleum Reserves - Directs the Secretary of Energy (Secretary in this title) to sell all U.S. rights and interest to naval petroleum and oil shale reserves. Requires contracts for such sales to be entered into no later than September 30, 1996. Requires the Secretary to retain the services of: (1) five independent experts for the separate valuation of each of the five reserves; and (2) an investment banker to independently administer the sales. Provides special administrative requirements with respect to the sale of Naval Petroleum Reserve Numbered 1, in Elk Hills, California, including the requirement that the Elk Hills unit continue current full production until the completion of its sale. Provides for the termination of a current Elk Hills naval petroleum sales contract. Directs the Secretary to offer to settle all claims against the United States by the State of California and the California Teachers' Retirement Fund with respect to land within the Elk Hills unit. Requires a 15-day prior congressional notification period before entering into a sales contract with respect to a naval petroleum reserve.

Subtitle C: National Defense Stockpile - Directs the President during FY 1996 to dispose of: (1) all cobalt contained in the National Defense Stockpile (NDS) that is authorized for disposal under any law; and (2) additional quantities of specified materials in the NDS so as to result in specified receipts for FY 1996 through 2002. Limits disposal quantities with respect to each item. Requires deposit into the Treasury of all sale receipts. Terminates the disposal authority on the date on which the total receipts desired are achieved.

Title IX: Committee on Resources - Subtitle A: Alaska and Helium Privatization - Part I: Alaska - Amends the Mineral Leasing Act to permit the export of Alaskan North Slope oil unless the President finds, within five months after enactment of this Act, that such exportation is not in the national interest. Sets forth mandatory considerations in evaluating whether such exportation is in the national interest, including an environmental review and supply and employment impact analysis. Mandates that, except in certain cases, such oil be transported by U.S.-owned merchant marine vessels. Retains the President's authority to prohibit exportation of the oil.

(Sec. 9001) Instructs the Secretary of Commerce to issue, within 30 days after the President's national interest determination, necessary rules, including any licensing requirements and conditions, to implement such determination.

Directs the Secretary of Commerce to recommend that the President take appropriate action (including modification of export authorization) if oil exports under authority of this Act have caused sustained material supply shortages or price increases significantly above world market levels, together with sustained material adverse effects upon domestic employment.

Instructs the Comptroller General to review and report to specified congressional committees on energy production in California and Alaska and the effects of Alaskan North Slope crude oil exports upon consumers, independent refiners, and shipbuilding and ship repair yards on the West Coast and in Hawaii.

(Sec. 9002) Declares it is the purpose of this section to reduce the Federal deficit by a specified amount over five years as a result of competitive bonus bids for oil and gas leases in the coastal plain of the Arctic National Wildlife Refuge (coastal plain).

States that the Congress hereby determines that this section's oil and gas leasing program in the coastal plain is compatible with the purposes of the Arctic National Wildlife Refuge, and that no further findings or decisions are required to implement this determination (thereby avoiding statutorily-mandated environmental determinations).

Instructs the Secretary of the Interior (Secretary in this title) to promulgate regulations within six months after enactment of this section governing a coastal plain leasing program for oil and gas exploration, development, production and transportation. Mandates that the first lease sale of at least 200,000 acres be conducted within 12 months after enactment of this section. Requires lease sales to be based upon an industry nomination process. Directs the Secretary to grant to the highest bidders any oil and gas lease on unleased Federal lands within the coastal plain at royalty payments of at least 12 1/2 percent.

Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal its proscription against the production of oil and gas from the Arctic National Wildlife Refuge. Declares this section is the primary land management authorization for all coastal plain exploitation activities, and that no land management review, determination, or other action shall be required.

Authorizes the Secretary to close to leasing and designate up to 30,000 acres of the coastal plain as Special Areas if these lands are of such unique character and interest so as to require special management and regulatory protection.

Directs the Secretary to develop guidelines to encourage the siting of facilities with common use characteristics (services bases, ports and docks, airports, major pipelines and roads) in a manner which: (1) leads to facility consolidation; (2) avoids duplication; (3) utilizes existing facilities; (4) minimizes impacts on fish, wildlife, habitat and sustenance activities of residents of Native communities; and (5) avoids disruption of the lives of residents of the Village of Kaktovik and other communities.

Authorizes the Secretary to grant coastal plain rights-of-way and easements for pipeline construction and oil and gas transportation. States that the "Final Legislative Environmental Impact Statement" (April 1987) is adequate and legally sufficient for all activities related to coastal plain exploitation. Mandates that 50 percent of Federal revenues from the coastal plain be paid to the State of Alaska.

Instructs the Secretary to convey: (1) the surface estate of specified lands to the Kaktovik Inupiat Corporation; and (2) the subsurface estate beneath surface estate to the Arctic Slope Regional Corporation.

Establishes a Community Assistance Fund funded with the Federal share of coastal plain revenues to assist regions impacted by the activities under this Act.

Establishes: (1) the National Endowment for Fish and Wildlife; and (2) the Fish and Wildlife Conservation Commission.

(Sec. 9003) Directs the Secretary of Energy to sell: (1) the Snettisham Hydroelectric Project to the State of Alaska; and (2) the Eklutna Hydroelectric Project to the Municipality of Anchorage doing business as Municipal Light and Power, the Chugach Electric Association, Inc., and the Matanuska Electric Association, Inc. (Eklutna Purchasers). Authorizes appropriations to prepare or acquire the Snettisham and Eklutna assets for such sale and transfer.

Directs the Secretary of the Interior to: (1) issue rights-of-way with respect to certain Eklutna lands to the Alaska Power Administration for subsequent reassignment to the Eklutna Purchasers; and (2) convey to the State of Alaska (with respect to certain Snettisham lands) improved lands under a certain statutory selection entitlement.

Grants the State of Alaska one year within which to select lands authorized under this Act or any Purchase Agreement incorporated or ratified by it, notwithstanding expiration of such right under specified law.

Sets a deadline by which the Secretary of Energy must: (1) complete the business of and close out the Alaska Power Administration (APA); (2) report to the Congress documenting such sale; and (3) return to the Treasury unobligated balances of funds appropriated for the (APA).

Part 2: Helium Privatization - Helium Privatization Act of 1995 - Helium Privatization Act of 1995 - Amends the Helium Act to authorize the Secretary of the Interior to: (1) enter into agreements with private parties for the recovery and disposal of helium on Federal lands; (2) grant leasehold rights to such helium; (3) store and transport crude helium; and (4) maintain and operate existing crude helium storage at the Bureau of Mines Cliffside Field.

(Sec. 9013) Directs the Secretary to: (1) cease producing, refining, and marketing refined helium; and (2) dispose of all facilities, equipment, and Federal property interests relating to refined helium activities.

Requires the Secretary to impose fees for helium storage, withdrawal, or transportation services.

(Sec. 9014) Prescribes guidelines for: (1) the purchase of helium by Federal agencies from certain private persons; and (2) the sale of crude helium by the Secretary. Prohibits the Secretary from making crude helium sales in amounts that will disrupt the crude helium market price. Mandates that proceeds from helium sales be paid to the Treasury.

(Sec. 9015) Instructs the Secretary to eliminate helium stockpiles by a prescribed deadline. Repeals the Secretary's authority to borrow under the Helium Act.

(Sec. 9017) Directs the Inspector General of the Department of the Interior to prepare certain annual financial statements for the Helium Operations of the Bureau of Mines.

(Sec. 9018) Directs the Secretary to convey to the Texas Plains Girl Scout Council for consideration of one dollar 331 acres in Potter County, Texas, reserving easements to the United States for pipeline rights-of-way.

Subtitle B: Water and Power - Part 1: Power Marketing Administration - Power Administration Act - Directs the Secretary of Energy to: (1) sell the Southeastern Power Administration (SEPA); (2) retain a private sector firm to serve as financial and bid management advisor regarding such sale; (3) use specified amounts from unobligated balances to fund sale preparation costs; and (4) complete all sales between July 1, 1999, and September 30, 1999.

(Sec. 9202) States that the SEPA purchasers should, if practical, attempt to offer to employ those former employees who are necessary for its continued operation.

(Sec. 9203) Grants the Federal Energy Regulatory Commission FERC) jurisdiction over the rates, charges, and licenses established for the wholesale sale of electric power from such former SEPA. Exempts such newly privatized hydroelectric projects from specified environmental protection laws.

Declares that any Federal power site reservation which exists on any lands, whether Federally or privately owned, that are included within the final project boundaries of a FERC-approved transferred hydroelectric project shall be vacated by operation of law upon issuance of a license for such project.

(Sec. 9204) Amends the Energy and Water Development Appropriations Act of 1993 to repeal the proscription against using Federal funds to study "market rate" pricing of hydroelectric power (as opposed to current "at cost" pricing) by the Federal public power authorities.

Directs the Secretaries of Energy and of the Interior to retain a private sector advisor with respect to selling all facilities and related appurtenances used to generate the electric power marketed by the Southwestern and Western Area Power Administrations.

(Sec. 9205) Restructures the capital investment costs of the Bonneville Power Administration (BPA) in order to arrive at new principal amounts bearing interest rates at the Treasury rate for the old capital investment.

Amends the Confederated Tribes of the Colville Reservation Grand Coulee Dam Settlement Act to provide that payments made by the BPA Administrator to the tribes pursuant to a certain settlement agreement shall be a credit that reduces the Administrator's payments to the Treasury by specified amounts.

Requires contract provisions governing the sale of BPA assets to reflect the restructured principal amounts and interest rates.

Directs the Administrator to determine: (1) the effect that increases in electric power sales rates may have on the BPA customer base; and (2) the total prior costs incurred by BPA for compliance with the Endangered Species Act of 1973 and total anticipated future compliance costs.

Part 2: Reclamation - Amends the Central Utah Project Completion Act to direct the Secretary of the Interior to allow for prepayment of a certain repayment contract between the United States and the Central Utah Water Conservancy District under terms similar to a certain supplemental contract that provided for the prepayment of the Jordan Aqueduct. Requires the District to exercise its right to prepayment by the end of FY 2002.

(Sec. 9212) Treats the city of Folsom, California, as a Central Valley Project contractor for purposes of being considered eligible to be a transferee of Central Valley Project water earmarked for municipal and industrial purposes.

(Sec. 9213) Sly Park Unit Conveyance Act - Instructs the Secretary to: (1) sell the Sly Park Unit (Sly Park Dam and Reservoir, Camp Creek Diversion Dan and Tunnel and conduits and canals) in California to the El Dorado Irrigation District for a specified price; (2) transfer and assign certain water rights to such District; (3) convey all Federal interest in the Sly Park Unit to the District.

States that the Congress specifically finds that such sale and water rights conveyance are not subject to specified environmental protection laws.

(Sec. 9214) Amends the Act of December 19, 1913 to revise guidelines governing funds pertaining to the Hetch Hetchy Dam.

Subtitle C: National Parks, Forests, and Public Lands - Part 1: Concession Reform - Visitor Facilities and Services Enhancement Act of 1995 - Defines "Secretary concerned" for purposes of this Part as: (1) the Secretary of Interior with respect to the U.S. Fish and Wildlife Service, the National Park Service, the Bureau of Land Management, and the Bureau of Reclamation; (2) the Secretary of Agriculture with respect to the Forest Service; and (3) the Secretary of the Army with respect to the U.S. Army Corps of Engineers.

(Sec. 9304) Authorizes the Secretary concerned, under specified conditions, to enter into: (1) a concessioner service agreement (agreement) and issue either a competitive or noncompetitive offering for concessioner services, facilities, or activities (requires a lease to be issued if the concessioner develops or uses fixed facilities on Federal lands); or (2) a license for concession services when the Secretary determines there is no need to limit the number of concessioners providing such services.

Sets forth provisions requiring: (1) designation by the Secretaries concerned of a lead agency concerning concessions which conduct a single operation on lands or waters under multiple jurisdictions; (2) such lead agency to be that agency under whose jurisdiction the concessioner generates the greatest amount of gross receipts, unless otherwise agreed; and (3) such designated agency to issue one authorization and collect one fee under this Act for the operation. Exempts: (1) leases or licenses of entire areas to States or other political subdivisions; and (2) any third party agreement insured by such entities concerning such areas.

(Sec. 9305) Requires the Secretary concerned to: (1) enter into and reissue an agreement with the person who submits the best proposal through a competitive process as defined in this Act; and (2) prepare a solicitation and prospectus which describes the concession service opportunity and publish announcements of the availability of such solicitation, prospectus, and opportunity in appropriate locations.

Sets forth provisions regarding: (1) factors and minimum standards used to determine the best proposal; (2) the selection process; (3) the categorical exclusion provided by the National Environmental Policy Act of 1969 to temporary extensions and similar reissuance of agreements to provide concession services similar in nature and amount to concessions services provided under the previous authorization; and (4) modification of agreements.

(Sec. 9306) Requires the Secretary concerned: (1) for the duration of an agreement, to develop a program of annual evaluations of the concessioners operating under the agreement who are providing visitor services in areas under the Secretary's jurisdiction; (2) to seek broad public input from concessioners, State agencies, and other interested persons in developing such program; and (3) to review the performance of each concessioner at least semiannually and to assign each concessioner an overall rating for each year.

Authorizes the Secretary concerned to suspend, revoke, or terminate a concession authorization if a concessioner, after being notified that its performance is unsatisfactory, fails to correct the conditions identified as required. Sets forth provisions providing for performance incentives for incumbent concessioners and a renewal penalty for a concessioner whose annual performance is found to be unsatisfactory.

(Sec. 9307) Limits concessioners to construction or financing of construction of public facilities on Federal lands that are to be used by the concessioner under the terms of its agreement or facilities necessary for the concessioner to administer such public facilities on Federal land.

Provides that a concessioner required or authorized by an agreement to construct any structure, improvement, or fixture on Federal lands shall have an investment interest therein, to the extent provided by the agreement and this Part. Prohibits such investment interest from being extinguished by the expiration of the agreement. Allows the investment interest to be assigned, transferred, encumbered, or relinquished. Sets forth limitations on such interest.

Requires the agreement to specify which new improvements, if any, shall become Government property upon its expiration. Bars a concessioner from obtaining an investment interest in any building which is wholly owned by the Government. Provides that the title to the land on which such structure, improvement, or fixture is placed shall be owned by the United States.

Directs the Secretary concerned to: (1) require the new concessioner to buy the investment interest of the existing concessioner not selected as the best qualified applicant at the time of reissuance of an agreement; and (2) compensate the concessioner in an amount equal to the value of the concessioner's investment interest in facilities that are discontinued or closed by reason of the Secretary's decision.

Sets forth a formula for determining the value of an investment interest of any capital improvement at the end of the agreement period.

(Sec. 9308) Establishes a ten-year term for an agreement. Allows the Secretary concerned to issue such agreement for less than ten years but at least for five years if the Secretary determines that the average annual gross receipts over its life would be less than $100,000. Requires the Secretary to issue the agreement for longer than ten years if the Secretary determines that it is in the public interest or necessary due to the extent of investment and associated financing requirements and to meet the obligations assumed. Limits the term of an agreement to 30 years and the term of a concession license to two years.

Allows the Secretary to agree to temporary extensions of agreements for up to two years on a noncompetitive basis to avoid interruption of services to the public.

(Sec. 9309) Sets forth provisions regarding: (1) rates and charges (requires, for agreements only, rates and charges to the public to be set by the concessioner, subject to the concerned Secretary's approval only where the Secretary determines that sufficient competition for such facilities and services does not exist within or in close proximity to the area in which the concessioner operates); and (2) the transfer or assignment of such agreements, with the Secretary's approval. Prohibits the transfer of a concession license.

(Sec. 9311) Requires the Secretary concerned to establish a fee for the privilege of providing concession services. Allows such fee to include: (1) an annual cash payment for the privilege of providing concession services; (2) the amount required for capital improvements required pursuant to this Act; (3) fees for rental or lease of Government-owned facilities or lands occupied by the concessioner; or (4) expenditures for maintenance of, or improvements to, such Government-owned facilities. Directs the Secretary concerned to establish a minimum fee for each of such components. Provides that the final fee shall be the amount bid by the selected applicant under the competitive selection process, with the exception that the Secretary concerned: (1) shall base the final fee for simultaneous authorizations for river runners, outfitters, or guide concession operations of substantially similar services in a specific geographic area on historical data, where available, as well as on industry- specific and other available market data; or (2) may establish a charge per user day. Sets forth provisions concerning: (1) adjustments of fees; and (2) a concession license fee (such fee shall at least cover the program's administrative costs and may not be changed over the term of the license).

(Sec. 9312) Requires a concessioner to establish a concession improvement account if the agreement requires the individual to make capital improvements or occupy Government-owned facilities. Specifies provisions concerning such account with respect to: (1) terms and conditions; (2) disbursements; (3) records; (4) an annual financial statement; and (5) transfer of a remaining balance (upon the termination of a concession authorization or upon the transfer of an agreement).

Requires the Secretary concerned to: (1) deposit up to a specified amount of receipts from concession services fees and the rental of Government-owned facilities for a fiscal year in the Treasury as miscellaneous receipts for the National Park Service for FY 1997 through 2002; (2) deposit receipts exceeding such specified amounts into concession improvement accounts to be distributed to each concessioner for expenditures on visitor services and facilities; and (3) develop a schedule of anticipated receipts to be deposited into the Treasury for other agencies covered under this Part and to submit such schedule to appropriate congressional committees within 18 months of this Act's enactment. Requires the Inspector General of the Department concerned, beginning with FY 1998, to biennially audit and report to specified congressional committees on such generated concession fees.

(Sec. 9313) Requires the Board of Contract Appeals (Board) within each Department to adjudicate disputes between the Government and concessioners arising under this Part. Sets forth dispute procedures which: (1) permit agency decisions to be appealed to the Board after one level of administrative review; (2) demand an expedited procedure for consideration of appeals to suspend, revoke, or terminate a concession authorization; (3) allow a person to seek judicial review of decisions made by the Board; and (4) exclude the expiration of a concession authorization from appeal.

Excludes disputes arising under this Part from the jurisdiction of the General Accounting Office to review bid protests under the Competition in Contracting Act of 1984.

(Sec. 9314) Provides that the Comptroller General of the United States shall, until the expiration of five calendar years after the close of the business year of each concessioner, have access to and the right to examine any pertinent books, documents, papers, and records of the concessioner related to the concession authorization involved.

(Sec. 9315) Provides that the following laws and regulations shall not apply to agreements and concession licenses under this Part: (1) Title III of the Federal Property and Administrative Services Act of 1949; (2) the Office of Federal Procurement Policy Act; (3) the Federal Acquisition Streamlining Act of 1994; (4) the Brooks Automatic Data Processing Act; (5) provisions of Federal law relating to U.S. armed forces general and miscellaneous procurement; (6) the Federal Acquisition Regulation (FAR) and any unspecified laws providing authority to promulgate regulations in FAR; (7) the Randolph-Sheppard Act; and (8) the Service Contract Act of 1965.

Repeals the Concessions Policy Act of 1965 and provisions of Federal law concerning: (1) the use and occupation of national forest lands for hotels, resorts, summer homes, stores, and facilities for industrial, commercial, educational, or public use; (2) the use of Forest Service appropriations for operation, repair, maintenance, and replacement of motor and other equipment; and (3) the rental of fire control equipment to non-Federal agencies.

Provides that the provisions of this Part shall supersede the provisions of the following Acts as they pertain to concessions management: (1) the Federal Land Policy and Management Act of 1976; (2) the Refuge Recreation Act; and (3) the National Wildlife Refuge System Administration Act of 1966.

Prohibits the Secretary of the Army from leasing lands, including structures or facilities thereon, at water resource development projects for commercial concessions purposes.

Provides that: (1) the right of renewal explicitly provided for by any concession contract affected by the repealing, superseding, or amending of the provisions of an Act referred to in this Part shall be preserved for a single renewal of a contract following the enactment of this Part; (2) nothing in this Part shall be construed to change the value of existing capital improvements or possessory interests as identified in concession contracts entered into before this Act's enactment nor to amend, supersede, or otherwise effect any provision of the Alaska National Interest Lands Conservation Act relating to revenue-producing visitor services; and (3) no provision of this Part shall apply to any ski area permittee operating on lands administered by the Forest Service.

Sets forth procedures for the reissuance of existing concessioner contracts which: (1) have expired before or within five years of this Act's enactment; and (2) are entered into before, and projected to terminate five years or more after, such enactment.

Part 2: National Forest Ski Areas - Requires the Secretary of Agriculture, within five years after the enactment of this Part, to offer to sell at least 40 ski areas to the qualifying ski area operator. Provides that, for purposes of such sale, lands are qualifying concession lands if they are: (1) subject to a lease on this Act's enactment date for use as a ski area with improvements with a fair market value greater than $2,000,000; and (2) located either adjacent to the boundary of the Federal lands or adjacent to other significant private inholdings.

Requires the Secretary to provide for an independent appraisal of the lands and interests to be transferred.

Authorizes the Secretary to transfer, by sale or exchange, additional National Forest System lands for purposes of adding such lands to, and operating them as part of, such ski areas. Sets forth provisions for the use of proceeds generated through the sales.

(Sec. 9322) Amends the National Forest Ski Area Permit Act of 1986 to require that the fee for all ski area permits on National Forest System lands be calculated, charged, and paid according to a specified formula. Provides that the terms of any existing ski area permit in effect on this Act's enactment that specify a different fee calculation method shall prevail unless the permit holder notifies the Forest Service that the individual agrees to adopt the specified formula. Requires the Forest Service to encourage such permit holder to consider adopting the new formula in order to reduce administrative costs.

Sets forth provisions regarding: (1) minimum rental fees; (2) time for payment; (3) requirements for reports by the Secretary to specified congressional committees analyzing whether the ski area permit system legislated by this Act is returning fair market value rental to the United States, together with any recommendations the Secretary may have for modifications in the system; (4) transition of the new ski area permit fee; (5) applicability of the National Environmental Policy Act of 1969 to reissuance of ski area permits; and (6) withdrawal of ski areas from operation of mining laws.

Part 3: Domestic Livestock Grazing - Sets forth applicable regulations for domestic livestock grazing on Bureau of Land Management and Forest Service lands.

Establishes: (1) a basic grazing fee formula based upon the three-year average of the value of livestock production (exclusive of certain progeny) and the ten-year average of certain Treasury bill rates; and (2) a 15-year permit tenure.

Exempts grazing activities in conformance with land use plans from further documentation required under the National Environmental Policy Act of 1969.

Part 4: Regional Disposal Facility of Southwestern Low Level Radioactive Waste Disposal Compact - Provides for the transfer of specified Federal land in California (Ward Valley site) to the State of California for use as a low level radioactive waste disposal site.

Subtitle D: Territories - Part 1: Commonwealth of the Northern Mariana Islands - Terminates certain annual grants to the Commonwealth of the Northern Mariana Islands.

Part 2: Territorial Administrative Cessation Act - Territorial Administrative Cessation Act - Abolishes the Office of Territorial and International Affairs of the Department of the Interior.

Subtitle E: Minerals - Part 1: Hardrock Mining - States that, unless specified patent transition procedures are met, patents will be issued upon payment of the fair market value of the Federal interest in the land, exclusive of, and without regard to: (1) the mineral interests it contains; or (2) its use for mineral activities. Subjects such patents to a Federal royalty.

(Sec. 9503) Subjects the production and sale of locatable minerals from an unpatented mining claim to a royalty of 3 1/2 percent on the net proceeds. Cites royalty exclusions. States that the royalty obligation only accrues upon the sale of mining claim products, not upon their stockpiling for future processing. Defines net proceeds and gross yield for purposes of determining royalty obligations. Excludes from gross yield profits or losses incurred in connection with forward sales, futures or commodity options trading, or any other price hedging or speculative transaction. Delineates limitations and allocations of net proceeds, gross yield, and allowable costs. Requires the Secretary of the Interior to assess interest on unpaid royalties.

Declares that the owner of a mining claim under this Act is not under an implied covenant to undertake activity as a result of the obligation to pay a royalty. Emphasizes that any such activity is in the sole discretion of the claim owner.

(Sec. 9504) Amends specified Federal law to provide that all deposits of mineral materials, including block pumice, shall be subject only to the disposal guidelines of the Materials Act of 1947.

Amends specified mining law to open lands with valuable mineral deposits to leasing by the Secretary, conditioned upon: (1) minimum royalty payments of two percent of the gross value of its output; and (2) payment of 25 cents per acre for the first year, 50 cents per acre through the fifth year, and one dollar thereafter. Credits such rental against royalties.

Authorizes the Secretary to grant prospecting permits conferring the exclusive right to prospect for mineral materials in specified Federal lands. Entitles a permittee who has discovered valuable minerals to a lease at a royalty of at least two percent of the gross value of the output at the point of shipment to market.

Amends Federal law regarding unpatented mining claims to reserve in the United States the right to manage and dispose of the mineral material surface resources prior to issuance of a mining claim patent.

Repeals the Building Stone Act and the Saline Placer Act.

Amends Federal mining law to authorize the Secretary to contract for the disposal of mineral materials. Restricts the maximum royalty for the gross value of the output of sodium compounds to five and one- half percent unless certain conditions are met.

(Sec. 9505) Mandates an annual maintenance fee (including an initial maintenance, or location, fee), payable in advance, for each unpatented mining claim or site until a patent has been issued therefor. Exempts from such annual maintenance requirements owners who certify that Federal, State, or local governmental actions, including actions of an Indian tribal authority, have impeded access to their claims or sites.

Sets forth an annual maintenance fee schedule ranging from $100 for the first three years to $500 after the fifteenth year. Identifies annual labor activities which may be credited dollar for dollar up to 75 percent of the annual maintenance fee payable. Permits excess annual labor expended over such percentage limitation to be applied to future maintenance fees. Provides that maintenance fee statements identifying the pertinent claim or site shall be in lieu of any Federal (but not State) annual mining filing requirements.

Confers the right of exclusive possession upon the owner of any unpatented mining claim or site in compliance with this Act.

Requires the owner of each unpatented mining claim or site to pay a location fee of $25 per claim at the time the notice or certificate of location is filed. Reduces the annual claim maintenance fee payments for unpatented mining claim or site by the amount of royalty paid for such site or for any contiguous claim or site. Exempts from application of this section any oil shale claims subject to claim maintenance fees under the Energy Policy Act of 1992.

Amends the Federal Land Policy and Management Act of 1976 (FLPMA) to: (1) repeal the filing requirements for mining claim recordation; and (2) declare that failure to file a timely notice or certificate of location shall constitute forfeiture of the mining claim and render the claim null and void.

Repeals the $25 location fee requirements of the Omnibus Budget Reconciliation Act of 1993.

Instructs the Secretary to periodically review departmental costs and the maintenance and location fee structure and report thereon to the Congress.

Part 2: Federal Oil and Gas Royalties - Federal Oil and Gas Royalty Simplification and Fairness Act of 1995 - Amends the Federal Oil and Gas Royalty Management Act of 1982 (FOGRMA) to place primary liability for lease obligations upon either the person to whom the United States issues a lease, or the current owner of operating rights, but not both. Permits a lessee to designate a person to act on the lessee's behalf, subject to written notification of the Secretary.

(Sec. 9513) Bars a judicial proceeding relating to an obligation that is not commenced within six years from the date on which the obligation falls due. Prescribes procedural guidelines for: (1) tolling of the period of limitations; (2) adjustments and refund; and (3) recordkeeping requirements.

(Sec. 9516) Authorizes the Secretary to waive royalty interest. Requires the Secretary to pay or credit interest on overpayments of royalties, except on overpayments made solely to accrue such interest. Provides for payments of estimated royalties. Prescribes a general procedure for the volume allocation of oil and gas production.

(Sec. 9517) Amends FOGRMA to proscribe assessments for late payment or underpayment. Restricts assessments to erroneous reports solely (but permits the imposition of penalties or interest for late payments or underpayment under other sections of such Act).

(Sec. 9518) Prescribes guidelines under which a lessee may make prepayments in lieu of royalty payments for a marginal property which is not cost-effective for the Secretary to administer. Instructs the Secretary to provide accounting, reporting, and auditing relief that will encourage lessees to continue to produce and develop such properties.

(Sec. 9519) Amends the Outer Continental Shelf Lands Act (OCSLA) and the Mineral Leasing Act to permit any oil or gas royalty or net profit due the United States to be taken in kind at the Secretary's option. States that delivery of royalty in kind satisfies the lessee's royalty obligation and relieves the lessee of reporting and recordkeeping requirements.

Amends OCSLA guidelines governing Federal gas sales to the public to permit the Secretary to sell gas by competitive bidding or private sale (removing the proscription against selling gas to the public for no more than its regulated price, or, if no regulated price applies, not less than fair market value).

(Sec. 9520) Amends FOGRMA to instruct the Secretary to streamline and simplify current royalty management requirements, including reporting, instruction, audits and collections.

(Sec. 9521) Amends FOGRMA to repeal the current statute of limitations governing the recovery of penalties.

Amends OCSLA to repeal the guidelines governing refunds or credit granted to a lessee for excess payments.

(Sec. 9522) Revises the Secretary's authority to delegate to the States all authority and responsibility to conduct audits, inspections and production and royalty accounting duties with respect to all Federal lands within their borders. Includes production and royalty accounting duties and responsibilities among such delegable authorities. Repeals the requirement that the Secretary receive permission from the Indian tribe allottee involved before undertaking such a delegation with respect to any Indian lands. Authorizes a State to request the Secretary to sell the revenue stream from certain Federal leases on marginal properties.

(Sec. 9523) Amends FOGRMA to replace the knowing and willful standard for certain violations which incur a civil penalty to a standard of willful misconduct or gross negligence (a higher more difficult standard of proof).

(Sec. 9524) Excludes Indian lands and privately owned minerals from the purview of this Act.

Subtitle F: Indian Gaming and Health - Part 1: Indian Gaming - Amends the Indian Gaming Regulatory Act to increase fee-based funding for the National Indian Gaming Commission from class II gaming activities. Prohibits authorization of appropriations for Commission operations.

Part 2: Indian Health: Medicaid - Amends the Indian Health Care Improvement Act with regard to the Medicaid program to: (1) clarify the inclusion of Indian tribes and organizations for current payment and reimbursement provisions; and (2) provide for their inclusion as well as that of any currently eligible individual Indian in any subsequent program.

Part 3: Indian Health: Medicare - Amends the Indian Health Care Improvement Act to make similar amendments with regard to the Medicare program.

Subtitle G: Consultation - Amends the Endangered Species Act of 1973 to state that the limitation of resources commitment between a Federal agency and a permit or license applicant shall only apply to site-specific projects or activities.

Subtitle H: Mapping - Department of the Interior Surveying and Mapping Efficiency and Economic Opportunity Act of 1995 - Directs the Secretary to conduct a surveying and mapping contracting program. Provides for: (1) a published survey of Department of the Interior mapping and surveying activities; and (2) increased use of private services.

Subtitle I: National Park System Reform - National Park System Reform Act of 1995 - Part 1: National Park System Plan - Directs the Secretary to prepare a National Park System (System) Plan to guide the direction of the System into the next century.

Provides for: (1) a System management review; (2) the establishment of a related National Park System Review Commission; and (3) a report on procedures taken to ensure the safety of National Park Service employees.

Authorizes appropriations.

Part 2: New Area Establishment - Removes certain reporting requirements concerning additional System areas. Directs the Secretary to annually submit to the appropriate congressional committees a study of proposed new System areas.

Title X: Committee on Transportation and Infrastructure - Subtitle A: Water Resources - Prohibits the Secretary of the Army from modifying any concession service agreement, concession license, or similar instrument except to the extent permitted under law before enactment of this Act.

(Sec. 10002) Prohibits the sale of any project or project feature operated by the Corps of Engineers, including any dam, lock, reservoir, related transmission and generation structures, equipment, facilities, and real property. Requires the Secretary of the Army to cooperate with a non-Federal purchaser of electric power generated at any project under the jurisdiction of the Secretary to facilitate the purchaser's access to, operation of, and maintenance, repair, rehabilitation, and replacement of hydroelectric power facilities at such project.

(Sec. 10003) Authorizes the Director of the Federal Emergency Management Agency (FEMA) to assess and collect fees from persons subject to radiological emergency preparedness regulations. Terminates such assessment authority on September 30, 2002.

Subtitle B: Ocean Shipping Reform - Ocean Shipping Reform Act of 1995 - Amends the Shipping Act of 1984 to include as one of its purposes the granting of authority to carriers and shippers to develop transportation arrangements to meet their specific needs.

(Sec. 10212) Redefines the term "conference," with respect to an association of ocean carriers permitted, pursuant to an approved agreement, to engage in concerted activity, to change "common tariff," which they all utilize, to "common schedule of transportation rates, charges, classifications, rules, and practices." Defines ocean freight forwarder and shippers' association.

(Sec. 10213) Revises the scope of the Shipping Act of 1984, with respect to certain agreements by or among ocean common carriers, to: (1) substitute "ocean freight forwarders" for "non-vessel-operating common carriers" in exclusive, preferential, or cooperative working arrangements with ocean common carriers covered by the Act; and (2) cover agreements that discuss any matter related to ocean transportation contracts, and enter ocean transportation contracts and agreements related to those contracts. Repeals coverage of agreements to regulate or prohibit the use of service contracts.

(Sec. 10214) Revises provisions relating to independent actions on certain matters by members of a shipping conference agreement.

(Sec. 10216) Amends the High Seas Driftnet Fisheries Enforcement Act to repeal the automated tariff filing and information system provisions of such Act.

Amends the Shipping Act of 1984 to revise provisions relating to: (1) schedules of transportation rates, terms, and conditions of common carriers and conferences for transportation services not governed by an ocean transportation contract; (2) ocean transportation contracts between one or more common carriers and a conference and one or more shippers; and (3) prohibited acts by persons or common carriers with respect to the provision of ocean transportation services.

(Sec. 10219) Revises provisions for actions that the Federal Maritime Commission (FMC) may take against foreign carriers whose practices in a foreign country result in conditions that adversely affect U.S. carriers in the oceanborne trade, and do not exist for foreign carriers of that country in the United States.

(Sec. 10220) Authorizes the Secretary of Transportation to request the Secretary of the Treasury to refuse or revoke any clearance required for a common carrier vessel if such carrier fails to supply certain information in a FMC investigation or adjudicatory proceeding.

(Sec. 10224) Revises certain license and bond requirements with respect to ocean freight forwarders.

(Sec. 10227) Requires marine terminal operators to make available to the public any schedules of rates, regulations, and practices, including limitations of liability, pertaining to receiving, delivering, handling, or storing property at its marine terminal.

(Sec. 10231) Revises provisions concerning the unjustness and unreasonableness of controlled carrier rates.

Declares that the rate standards, information submissions, remedies, reviews, and penalties under the Shipping Act of 1984 shall apply to ocean common carriers that are not controlled, but which have been determined by the Secretary of Transportation to be structurally or financially affiliated with nontransportation entities or organizations (government or private) in such a way as to affect their pricing or marketplace behavior in an unfair, predatory, or anticompetitive way that disadvantages them. Requires the Secretary to prescribe regulations that would govern how price and other information is to be submitted by controlled and non-controlled carriers when such information would be needed to determine whether prices charged by them are unfair, predatory, or anticompetitive.

(Sec. 10232) Directs the Secretary to develop, and submit to the Congress, a negotiation strategy to persuade foreign governments to divest themselves of ownership and control of ocean common carriers.

(Sec. 10233) Requires the Secretary to submit to the Congress an annual report on: (1) actions taken under the Foreign Shipping Practices Act and certain sections of the Shipping Act of 1984 and this Act; and (2) the effect on U.S. maritime employment of laws, rules, regulations, policies, or practices of foreign governments, or any practices of foreign carriers or other persons providing maritime services in a foreign country that result in the existence of conditions that adversely affect the operations of U.S. carriers in U.S. oceanborne trade.

(Sec. 10241) Requires the Director of the Office of Management and Budget to submit to the Congress a plan to eliminate the FMC no later than October 1, 1997.

Authorizes appropriations.

Subtitle C: Midewin National Tallgrass Prairie - Chapter 1: General Provisions - Entitles this subtitle the Illinois Land Conservation Act of 1995 (the Act, for purposes of this subtitle).

Chapter 2: Conversion of Joliet Army Ammunition Plant to Midewin National Tallgrass Prairie - Ratifies the proposals generally identified by the land use plan approved by the Joliet Arsenal Citizen Planning Commission on May 30, 1995. Transfers the portion of land from the Joliet Arsenal constituting the Midewin National Tallgrass Prairie to the Secretary of Agriculture. Provides that the Secretary of the Army and the Secretary of Agriculture shall both maintain security for designated portions of the Area.

(Sec. 10312) Directs the Secretary of the Army to: (1) transfer the designated portions of Arsenal land to the Secretary of Agriculture within six months of the Act's enactment; and (2) retain jurisdiction over any real property at the Arsenal which may be used for actions required under any environmental law to remediate contamination or conditions of noncompliance.

(Sec. 10313) States that any liability or responsibility of the Secretary of the Army under environmental laws shall not transfer with the transfer of Arsenal property. Orders any Federal department or agency with hazardous materials at the Arsenal to pay for the cost of cleanup.

(Sec. 10314) Directs the Secretary of Agriculture to establish the Prairie on the date of transfer of portions of the Arsenal to be managed for National Forest Service purposes. Authorizes the Secretary of Agriculture to cooperate with appropriate Federal, State, and local governments, private organizations, and corporations in the management of the Prairie.

(Sec. 10315) Prohibits the construction of roads through the Prairie. Specifies terms and conditions for special use authorizations for agricultural purposes. Authorizes the Secretary of Agriculture to charge user fees and to waive such fees for certain individuals.

(Sec. 10316) Provides special disposal rules for certain land parcels at the Arsenal.

Chapter 3: Other Real Property Disposals Involving Joliet Army Ammunition Plant - Directs the Secretary of the Army to transfer certain land parcels at the Arsenal to the Secretary of Veterans Affairs for use as a national cemetery.

(Sec. 10322) Directs the Secretary of the Army to transfer a portion of the Arsenal to Will County, Illinois, for use as a landfill. Permits the United States to maintain a reversionary interest in the property for a five-year period, to be exercised if the County fails to meet the transfer conditions.

(Sec. 10323) Directs the Secretary of the Army to transfer a portion of land at the Arsenal to the State of Illinois for economic redevelopment purposes. Conditions the receipt of the land upon the Illinois Governor establishing a redevelopment authority to oversee the economic development. Permits the United States to retain a 20- year reversionary interest in such land.

Chapter 4: Miscellaneous Provisions - Provides that this subtitle does not alter any requirements to be carried out in compliance with existing environmental laws.

Subtitle D: Miscellaneous Provisions - Extends through FY 2002 the current tonnage duties imposed upon foreign vessels entering into U.S. ports.

(Sec. 10402) Directs the Administrator of General Services to: (1) sell all U.S. rights and interest to the land and related improvements at Governors Island, New York; (2) sell the air rights to the land adjacent to Union Station in Washington, D.C.; and (3) issue regulations requiring each executive agency to collect fees for the use of all parking facilities provided for such agency at Federal expense.

Subtitle E: Economic Development Administration and Appalachian Regional Commission - Economic Development Partnership Act of 1995 - Chapter 1: Transfer of Functions of Economic Development Administration - Amends the Public Works and Economic Development Act of 1965 (the Act, for purposes of this subtitle) to provide congressional findings concerning the need for Federal assistance to economically distressed areas. Establishes an independent Economic Development Commission (EDC), to be headed by a Federal Cochairman. Directs the Federal Cochairman to establish in each of eight geographic regions of the United States an Economic Development Regional Commission (EDRC). Provides for: (1) necessary EDRC administrative powers; and (2) the establishment of the regions.

Authorizes each EDRC to: (1) make direct grants for the acquisition or development of land and improvements for public works, public services, or development facility usage, as well as related activities; and (2) make supplementary grants to enable States and other entities to take maximum advantage of designated Federal grant- in-aid programs for which they are eligible but for which they cannot supply the required matching share due to their economic situation. Provides supplementary grant requirements, with exceptions. Requires each EDRC, in determining the amount available to any project, to consider the relative needs of the area and the nature of the project to be assisted. Directs the Federal Cochairman to prescribe appropriate rules and regulations, including those to assure that appropriate local governmental authorities are given a reasonable opportunity to review and comment on proposed projects.

Authorizes an EDRC to make direct grants to any eligible recipient in an area which the EDRC determines has: (1) experienced or is about to experience an expected rise in unemployment or other economic adjustment problems; or (2) demonstrated long-term economic deterioration. Provides grant fund uses. Authorizes an EDRC to make such assistance available when an economic need is created due to the closure or realignment of a military installation, either at the installation or in adversely affected surrounding communities. Requires an annual report from grant recipients to its EDRC. Authorizes the sale of financial instruments in revolving loan funds to accomplish the purposes of this subtitle, requiring appropriate public review and comment.

Authorizes an EDRC, under specified procedures and terms, to provide technical assistance to alleviate or prevent conditions of excessive unemployment or underemployment in areas which the EDRC finds have substantial need for such assistance. Authorizes an EDRC to: (1) furnish Federal procurement departments with a list of business firms located in distressed areas; and (2) make annual economic development planning grants to development districts. Defines eligible grant recipients and areas, with specified certification requirements. Authorizes an EDRC to provide assistance under the Act only if the applicant submits, and the EDRC approves, an investment strategy which identifies the economic development problems to be addressed, as well as related information.

Authorizes an EDRC to designate appropriate economic development districts and economic development centers within such districts, under specified criteria.

Requires the EDC to serve as a central information clearinghouse on all matters relating to economic development and adjustment, disaster recovery, and defense conversion programs and activities of Federal and State governments, and to help applicants for such assistance. Provides a preference for current Economic Development Administration (EDA) employees in considering employment applications at the EDC or an EDRC.

Provides miscellaneous powers and duties of the Federal Cochairman in carrying out the Act. Requires an annual operations report to the Congress.

Provides penalties for those persons: (1) making false statements in order to obtain assistance under the Act; and (2) who embezzle or commit other fraud-related crimes while connected in any capacity with the Federal Cochairman or an EDRC in the administration of the Act. Provides conflict-of-interest provisions.

Provides recordkeeping requirements of the Federal Cochairman and each recipient of assistance under the Act.

States that all financial assistance provided under the Act is in addition to, and shall not be construed to reduce or diminish, any other Federal assistance available to a State or other eligible entity.

Authorizes appropriations for FY 1996 through 2000. Authorizes additional appropriations for defense conversion activities.

Chapter 2: Appalachian Regional Development - Amends the Appalachian Regional Development Act of 1965 (the Act, for purposes of this chapter) to: (1) provide 1995 findings and purposes for the Act; (2) require the Appalachian Regional Commission (ARC) to meet at least once a year and allow the ARC to conduct additional meetings by electronic means; (3) require the ARC to obtain a quorum of State members before reaching certain decisions; (4) authorize appropriations for FY 1996 through 2000 for administrative expenses and expenses of the Federal Cochairman and staff; (5) extend through FY 2000 the authority to enter into contracts and leases under the Act; (6) extend through FY 2000 the authorization of appropriations for the Appalachian development highway system; and (7) reduce from 100 to 50 percent of program costs the Federal share of demonstration health projects in the Appalachian region under the Act, with an exception of 80 percent of such costs for counties designated as distressed.

(Sec. 10526) Repeals the following programs and provisions under the Act: (1) the land stabilization, conservation, and erosion control program; (2) the timber development program; (3) the mining area restoration program; (4) the water resources development and utilization survey; (5) the Appalachian airport safety improvements program; (6) the sewage treatment works program; and (7) amendments to the Housing Act of 1954.

(Sec. 10531) Reduces from 100 to 50 percent of program costs the Federal share of grants and loans to finance low and moderate income housing construction, with an exception of 80 percent in counties designated as distressed. Makes an identical Federal share cost reduction with respect to vocational education and education demonstration projects.

(Sec. 10536) Limits ARC funding for supplements to other Federal grant-in-aid programs to 50 percent of project costs (with an 80- percent distressed county exception). Makes ineligible for such funding Appalachian development highway system projects.

(Sec. 10537) Adds specified criteria and measurements to be considered when determining programs and projects to be given assistance under the Act.

(Sec. 10538) Directs the ARC to designate as: (1) distressed those counties that are the most severely and persistently distressed and underdeveloped; and (2) economically competitive those counties which have attained substantial economic parity with the rest of the country. Prohibits assistance under the Act for a county designated as economically competitive (with exceptions).

(Sec. 10539) Empowers the ARC (currently, the President) to make grants for administrative expenses and ARC research and development projects under the Act. Reduces from 75 to 50 percent of program costs the Federal share of such projects, with an exception of 80 percent for counties designated as distressed. Repeals provisions concerning such projects which: (1) require certain ARC studies and reports; (2) authorize appropriations through June 30, 1969; and (3) ensure public availability of all information obtained from such projects.

(Sec. 10540) Extends through FY 2000 the authorization of appropriations and termination date under the Act.

Title XI: Committee on Veterans' Affairs - Veterans Reconciliation Act of 1995 - Subtitle A: Extension of Temporary Authorities - Extends through FY 2002: (1) the requirement that non- service disabled veterans having incomes above a specified level make copayments in exchange for hospital and medical care received through the Department of Veterans Affairs (Department, for purposes of this title); (2) the authority for collection of a $2 copayment from veterans earning above a minimum income level for prescription medication furnished for outpatient treatment of a non-service- connected condition; (3) certain Department veterans' medical care cost recovery authority; (4) the authority under Federal veterans' benefits' provisions and the Internal Revenue Code to verify a veteran's income for purposes of eligibility for needs-based benefits; (5) a pension payment limitation of $90 monthly to Medicaid-eligible veterans and surviving spouses who have no dependents and who are in Medicaid-participating nursing homes; (6) the authority of the Secretary of Veterans Affairs to charge and collect a home loan fee for housing loans which are guaranteed by the Department; and (7) the procedures applicable upon the default of such guaranteed loans.

Subtitle B: Other Matters - Increases from $2 to $3 the prescription drug copayment required from certain veterans. Terminates the authority of the Secretary to waive such copayments or the collection of any indebtedness for failure to make such copayments.

(Sec. 11022) Directs the Secretary, as of December 1, 1995, to round out to the next lower whole dollar any cost-of-living adjustments in veterans' disability compensation and dependency and indemnity compensation rates. Prohibits any such rates from being increased during FY 1997 through 2002 by a percentage which is more than the percentage increase for benefits under title II (Old age, survivors and disability insurance) of the Social Security Act.

(Sec. 11023) Revises the Government's liability standard for injuries or death resulting from Department treatment to allow compensation to be awarded for the additional disability in the same manner as if the disability or death were service-connected. Provides proximate cause requirements.

(Sec. 11024) Extends through FY 1996 (currently, December 31, 1995) the authority of the Secretary to guarantee the real estate mortgage investment conduits used to market pools of veterans' loans.

(Sec. 11025) Authorizes the Department to collect veterans' home loan guaranty debts in the same manner as all other debts arising under Department programs. Requires the Department to provide affected individuals with notice and an opportunity to seek a waiver, or challenge the validity, of such debt before collection.

Subtitle C: Health Care Eligibility Reform - Revises provisions concerning a veteran's eligibility for hospital care and medical services to: (1) allow such care to be provided only to the extent that amounts for such care and services are provided in advance in appropriations Acts; (2) provide full eligibility for both hospital and outpatient care for service-disabled veterans, low-income veterans, former prisoners of war, and veterans of World War I; and (3) provide such eligibility for veterans who were exposed to a toxic substance, radiation, or environmental hazard during the performance of duty.

(Sec. 11032) Extends through December 31, 1998, the authority to provide priority hospital care and medical services for certain Persian Gulf veterans.

(Sec. 11033) Makes certain veterans eligible for prosthetic devices as long as they are receiving ongoing care through the Department. (Currently, hospitalization is required before such veterans are so eligible.)

(Sec. 11034) Directs the Secretary, in managing the provision of hospital care and medical services, to establish and operate a system of annual patient enrollment, with specified patient priorities. Requires the system to be managed to assure the provision to enrollees of timely and quality care. Requires the Secretary to establish and manage Department health care programs in a manner which promotes cost-effective delivery of health care services in the most clinically appropriate setting. Requires the Department to maintain its capacity to provide for the specialized needs of certain disabled veterans, while not reducing its current capacity to provide services to other veterans.

(Sec. 11035) Amends the Veterans Health Care Act of 1992 to repeal a provision which terminates the authority of the Secretary to enter into health care resource sharing agreements with the Department of Defense on October 1, 1996. Entitles the United States to recover from primary insurance providers the cost of care or services provided under such Act through a Department medical facility.

(Sec. 11036) Repeals a statement of congressional purpose with respect to the Department's sharing of specialized medical facilities, equipment, and information. Expands such sharing to include all health care resources and to allow health care providers, plans, or insurers or other entities or individuals to participate in such sharing arrangements. Increases the authorized payment terms with respect to shared resources. (Currently, only reciprocal reimbursement is permitted.) Allows the Secretary to enter into such arrangements for the treatment of non-veterans only in limited circumstances.

(Sec. 11037) Exempts from Department medical personnel limitations all positions held by persons involved in providing health-care resources under sharing agreements.

Title XII: Committee on Ways and Means - Trade - Subtitle A: Technical Corrections and Miscellaneous Trade Provisions - Amends the Tariff Act of 1930 to require that interest on claims be accrued from the date of the claim for the reliquidation (refund) of excess duties paid on entries of North American Free Trade (NAFTA) products.

(Sec. 12002) Amends Federal customs law to repeal the requirement that certain vessels departing from a foreign port, or which visited a hovering vessel, carry a certificate for the importation into the United States of alcoholic spirits.

Requires the Secretary of the Treasury to enter into contracts with collection services to recoup expenses associated with recovering indebtedness owed to the Government under the customs laws.

(Sec. 12003) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to require certain customs fees charged against merchandise imported from a foreign trade zone to be applied only to the value of the privileged or nonprivileged part of such merchandise. Declares that the similar application of such customs fees to imported U.S. agricultural products processed and packed in a foreign trade zone shall be effective to entries made on or after certain dates.

(Sec. 12005) Amends the Caribbean Basin Economic Recovery Act and the Andean Trade Preference Act to declare that duty reductions for certain leather-related products shall not apply to textile and apparel articles subject to textile agreements.

(Sec. 12007) Amends the Tariff Act of 1930 to authorize the United States Customs Service to extend the time for filing a drawback (refund) claim for duties for up to 18 months (one year if a major disaster occurs) if certain conditions are met.

(Sec. 12008) Directs the Customs Service to provide for the liquidation or reliquidation (refund) of certain entries made at New York, New York, in accordance with the results of an administrative review, during the period from May 1, 1984, through March 31, 1985, by the International Trade Administration of the Department of Commerce (case number A-580-008).

(Sec. 12009) Amends the Harmonized Tariff Schedule of the United States to grant duty-free treatment, through February 1, 1999, of the personal effects of, and other equipment imported and used by, participants, their families and associated members, and officials involved in the 1988 Goodwill Games.

(Sec. 12012) Provides for the electronic transmission of data to the U.S. Customs Service with respect to the duty-free treatment of imported civil aircraft parts pursuant to the Agreement on Trade in Civil Aircraft.

(Sec. 12013) Amends the Customs and Trade Act of 1990 to extend, through December 31, 1994, the temporary exemption from duty of the cost of certain foreign repairs made to U.S. vessels.

(Sec. 12014) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to revise the prohibition against the charging of fees for certain customs services to include services provided in connection with the arrival of any passenger on board a commercial vessel traveling only between ports which are within the customs territory of the United States. Declares that such exemption shall not apply in the case of the arrival of any passenger on board a commercial vessel whose journey originates and terminates at the same place in the United States if there are no intervening stops. Requires that passengers on commercial vessels making a single voyage involving two or more U.S. ports be charged a fee only once.

(Sec. 12016) Amends the Tariff Act of 1930 to provide that certain marking requirements with respect to imported articles and containers shall not apply to: (1) certain metal forgings and hand tools made from such forgings; (2) certain coffee and tea products; and (3) spice products.

(Sec. 12017) Directs the Secretary of the Treasury to liquidate or reliquidate as duty-free a certain entry of warp knitting machines. Requires a refund of duties and interest paid with respect to such entry.

(Sec. 12018) Amends the Trade Act of 1974 to require the United States Trade Representative to identify trade liberalization priorities annually from calendar years 1996 through 2000.

Subtitle B: Generalized System of Preferences - GSP Renewal Act of 1995 - Amends the Trade Act of 1974 with respect to the Generalized System of Preferences (GSP). Authorizes the President to designate a country as a least-developed beneficiary developing country for extension of trade preferences under the GSP.

(Sec. 12102) Makes Austria, Finland, and Sweden eligible for designation as a beneficiary developing country.

Declares that, for purposes of designating a beneficiary developing country, a country may be found to not provide protection of intellectual property rights, notwithstanding the fact that it may be in compliance with the specific obligations of the Agreement on Trade-Related Aspects of Intellectual Property Rights of the Uruguay Round Agreements Act.

Authorizes the President to withdraw or suspend duty-free treatment for the products of a country based on consideration of specified factors and comments received from the public. Requires the President to: (1) withdraw or suspend the designation of a country as a beneficiary developing country if it is determined that changed circumstances would bar its designation as a beneficiary developing country; and (2) terminate the designation of a country as a beneficiary developing country if he or she determines that such country has become a "high income" country. Requires the President to notify the Congress before designating or terminating a country as a beneficiary developing country.

Revises requirements for the designation of articles as eligible for preferential treatment. Authorizes the President to designate additional articles as eligible articles for countries designated as least-developed beneficiary developing countries if, after receiving advice from the International Trade Commission, it is determined that such articles are not import-sensitive. Prohibits an article that has been denied designation as an eligible article from being reconsidered for such designation for a three year period.

Prohibits, with respect to the President's withdrawing, suspending, or limiting the duty-free treatment of an eligible article, the establishment of a duty rate for such article other than the rate which would apply but for this Act.

Requires the President to terminate the duty-free treatment for an article from a beneficiary developing country (except least-developed beneficiary developing countries) whenever it is determined that such country has exported, directly or indirectly, to the United States during any calendar year a quantity of an eligible article: (1) having an appraised value in excess of $75 million (increased by $5 million on January 1 each calendar year after 1995); or (2) equal to or exceeding 50 percent of the appraised value of the total imports of such article into the United States during the calendar year. Authorizes waiver of such competitive need limitation in the national economic interest if any U.S. industry is unlikely to be adversely affected by it.

Prohibits any action under this Act from affecting any tariff duty imposed by the Legislature of Puerto Rico under the Tariff Act of 1930 on coffee imported into Puerto Rico.

Requires the President to report to the Congress on: (1) the operation of this Act; and (2) the status of internationally recognized worker rights within each beneficiary developing country.

(Sec. 12103) Directs the Secretary of the Treasury to liquidate or reliquidate and refund any duties that were paid on any entry: (1) of any article to which duty-free treatment under the GSP of the Trade Act of 1974 would have applied if such entry had been made on July 31, 1995; and (2) that was made after July 31, 1995, and before enactment of this Act.

Requires buffalo leather from Thailand that is entered into the United States under certain entry numbers to be liquidated or reliquidated as if entered on June 30, 1995.

Subtitle C: Trade Adjustment Assistance - Amends the Trade Act of 1974 to revise worker training requirements with respect to the payment of trade adjustment assistance to adversely affected workers. Repeals limitations on additional payments of trade readjustment allowances to workers during training periods.

(Sec. 12201) Repeals the authority for relocation allowances to adversely affected workers.

Extends through FY 2000: (1) the trade adjustment assistance program; and (2) authorization of appropriations for such program.

Title XIII: Committee on Ways and Means - Revenue Reconciliation - Revenue Reconciliation Act of 1995 - Subtitle A: Extension of Expiring Provisions, Etc. - Part I: Extensions Through December 31, 1997 - Amends the Internal Revenue Code to extend through December 31, 1997, the: (1) targeted jobs credit; (2) exclusion from gross income of an employee of employer provided educational assistance; (3) credit for increasing research activities; (4) special rule concerning charitable contributions of stock for which market quotations are readily available; and (5) credit for the clinical testing expenses of certain drugs for rare diseases or conditions. Makes additional revisions to provisions concerning the subjects of clauses one, two, and three.

Part II: Permanent Extension of FUTA Exemption for Alien Agricultural Workers - Extends permanently the Federal Unemployment Tax Act exemption for alien agricultural workers.

Part III: Commercial Aviation Fuel - Delays for two years, until September 30, 1997, the scheduled increase in the tax on fuel used in commercial aviation. Imposes a floor stocks tax, subject to stated exceptions, on such fuel held on October 1, 1997.

Requires a study of the Federal excise tax burden on each of the various modes of transportation.

Part IV: Extension of Airport and Airway Trust Fund Excise Taxes - Extends until September 30, 1996, the current Airport and Airway Trust Fund excise taxes.

Subtitle B: Medical Savings Accounts - Permits a deduction for both itemizers and nonitemizers of up to the lesser of $2,500 (for an individual) or the deductible under a catastrophic health plan for amounts paid into a medical savings account.

Subtitle C: Pickle-Johnson Taxpayer Bill of Rights 2 - Part 1: Taxpayer Advocate - Establishes in the Internal Revenue Service the Office of the Taxpayer Advocate which shall assist taxpayers in resolving problems with the IRS.

Part II: Modifications to Installment Agreement Provisions - Requires that a taxpayer be given 30 days notice and an explanation of the reasons for modifying or terminating an installment agreement.

Directs the Secretary of the Treasury to establish procedures for the independent review, for taxpayers requesting such a review, of such terminations.

Part III: Abatement of Interest and Penalties - Expands the authority of the IRS to abate assessments of interest to include delays caused by a managerial act or an unreasonable error. Grants the Tax Court jurisdiction to determine if the failure of the IRS to abate interest was an abuse of discretion.

Part IV: Joint Returns - Directs the Secretary to conduct specified studies of joint return-related issues.

Part V: Collection Activities - Permits the Secretary to withdraw a notice of a lien if: (1) the notice was premature; (2) the taxpayer agrees to pay in installments; (3) withdrawal will facilitate collection; or (4) the withdrawal would be in the best interests of the United States.

Increases from $1,650 to $2,500 the amount of personal property that is exempt from levy.

Increases from $500 to $100,000 the offers-in-compromise amount for which a written opinion is required from the Office of Chief Counsel.

Part VI: Information Returns - Permits an individual who has had an information return which was fraudulently filed in his or her name by another to bring a civil action against such other person.

Part VII: Awarding of Costs and Certain Fees - Places the burden of proof on the IRS to establish that it was substantially justified in charging a taxpayer with a deficiency. Raises the amount of attorney's fees recoverable per hour by the prevailing party.

Part VIII: Modification to Recovery of Civil Damages for Unauthorized Collection Actions - Increases the limit from $100,000 to $1,000,000 on the recovery available for unauthorized IRS collection activities.

Part IX: Modifications to Penalty for Failure to Collect and Pay Over Tax - Requires the IRS to issue a notice in writing, with respect to the failure to collect and pay an over tax, to a taxpayer at least 60 days in advance of any demand for a penalty. Requires the IRS, where there is more than one responsible party subject to such penalty, to disclose the name, to one responsible party, of any other responsible party. Exempts volunteer members of tax-exempt organizations from penalty for failure to collect and pay over tax.

Part X: Modifications of Rules Relating to Summonses - Includes any enrolled agent as a third-party recordkeeper with respect to the special procedures for the issuance of summonses.

Part XI: Relief from Retroactive Application of Treasury Department Regulations - Provides generally, with exceptions, that no temporary, proposed, or final regulation to the tax code shall apply before its publication in the Federal Register or the date on which any notice substantially describing the expected contents of any such regulation is issued to the public.

Part XII: Miscellaneous Provisions - Requires a report on a pilot program for appeal of enforcement actions.

Amends the Anti-Drug Abuse Act of 1998, as well as the Internal Revenue Code, to extend for five years the authority for certain undercover operations.

Allows a credit of up to $6,000 for qualified expenses in connection with an audit under the Tax Compliance Measurement Program.

Subtitle D: Additional Technical Corrections - Makes corrections to the following Acts: (1) the Technical and Miscellaneous Revenue Act of 1988; (2) the Tax Reform Act of 1986; (3) the Revenue reconciliation Act of 1990; (4) the Deficit reduction act of 1984.

Sets forth rules concerning the treatment of certain veterans' reemployment rights for veterans who return to civilian service following military service.

Subtitle E: Tax Information Sharing - Extends the authority to disclose certain return information to the Department of Veterans Affairs.

Subtitle F: Revenue Increases - Part I: Provisions Relating to Businesses - Provides, with respect to a corporate shareholder's basis in stock reduced by the nontaxed portion of extraordinary dividends, that if the nontaxed portion of such dividend exceeds such basis, such excess shall be treated as gain from the sale or exchange of such stock for the taxable year in which the extraordinary dividend is received.

Requires the organizer of a corporate tax shelter to register the shelter. Sets forth penalties for failure to file. Prohibits a deduction for interest paid on life insurance policies or annuities which cover a company officer or employee. Repeals the Puerto Rico and possessions tax credit for years beginning after December 31, 1995.

Revises provisions concerning: (1) the income forecast method of determining depreciation deductions; and (2) transfers of excess pension assets to retiree health accounts.

Part II: Legal Reforms - Specifies that the exclusion from income of damages for personal injuries or sickness does not include punitive damages.

Part III: Treatment of Individuals Who Lose United States Citizenship - Revises provisions concerning expatriation to avoid taxes, including the following changes: (1) applies the provisions to certain long-term residents; (2) permits the Secretary to expand the ten year taxation period to fifteen years; (3) increases the categories of income treated as U.S. source income; (4) giving credit for foreign taxes imposed on U.S. source income; and (4) requiring the filing of certain information by expatriates. Revises the comparable estate and gift tax provisions.

Part IV: Reforms Relating to Energy Provisions - Requires wind and closed-loop biomass energy facilities to be placed in service before September 14, 1995, in order to receive a tax credit.

Denies a credit for alcohol used to produce ether. Limits the alcohol that is eligible for credit for alcohol used as fuel. Revises provisions concerning energy conservation subsidies provided by public utilities.

Part V: Reforms Relating to Nonrecognition Provisions - Revises provisions concerning the involuntary conversion of property into either similar property or money.

Prohibits the nonrecognition of gain on the sale of a principal residence: (1) which is attributable to depreciation adjustments; or (2) unless the replacement property is located in the U.S.

Part VI: Reforms Relating to Gambling Activities - Subjects to the tax on unrelated business income of charitable organizations income earned by an Indian tribe as a result of any class II or III gaming activity.

Requires withholding from winnings of $5,000 or more from bingo or keno.

Part VII: Other Reforms - Terminates the low-income housing credit after December 31, 1997.

Repeals the: (1) credit for contributions to a community development corporation; (2) credit for purchasers of diesel-powered automobiles and light trucks; and (3) the provision which provides for the exclusion from income of rent from the rental of a vacation home for less than 15 days.

Permits any qualified student loan funding corporation to end its status as a qualified scholarship funding corporation. Permits the interest on such a corporation's bond to remain tax-exempt if specified conditions are met.

Part VIII: Excise Tax on Amounts of Private Excess Benefits - Imposes a 25 percent tax (which shall be paid by the disqualified person) on any transaction from which an economic benefit is provided by a tax-exempt organization directly or indirectly to a disqualified person, if the value of the benefit provided exceeds the value of the consideration. Sets forth additional reporting requirements for 501(c)(3) organizations. Requires an exempt organization to make available a copy of its return.

Requires any solicitation of an organization that refers to itself as nonprofit, when it is not exempt from tax, to contain an express statement that it is not exempt from tax. Imposes a penalty for failure to disclose.

Subtitle G: Reform of the Earned Income Tax Credit - Repeals the earned income credit for individuals without children. Increases the phaseout rates. Includes in adjusted gross income the following nontaxable items, not previously included, for purposes of determining eligibility for the credit: (1) pension, annuity, and individual retirement plan income; and (2) social security benefits. Denies the credit to individuals not authorized to be in the U.S.

Subtitle H: Increase in Public Debt Limit - Increases the statutory limit on the public debt.

Subtitle I: Coal Industry Retiree Health Equity - Repeals the reachback provisions of the coal industry's health benefit system.

Title XIV: Committee on Ways and Means - Tax Simplification - Tax Simplification Act of 1995 - Subtitle A: Provisions Relating to Individuals - Part I: Provisions Relating to Rollover of Gain on Sale of Principal Residence - Allows gain to be rolled over from one residence to another in the order the residences are purchased and used, regardless of reasons for the sale of the old residence.

Sets forth a two-year residence rule for taxpayers who sell a residence pursuant to a divorce or marital separation for purposes of determining the rollover of gain on the sale of a principal residence.

Part II: Other Provisions - Permits the payment of taxes by any commercially acceptable means deemed appropriate by the Secretary.

Establishes a foreign tax credit limitation for individuals whose gross income is from sources outside the United States, consists entirely of qualified passive income, and the amount of creditable foreign taxes does not exceed $200.

Excludes certain personal transactions from foreign currency rules.

Provides that the amount allowed as a deduction to rural mail carriers for the business expense of a vehicle shall be equal to qualified reimbursements. Amends the Technical and Miscellaneous Revenue Act of 1988 to repeal the rule on the business use of automobiles by rural mail carriers.

Limits the exclusion of combat pay from withholding to the amount excludable from gross income.

Subtitle B: Pension Simplification - Part I: Simplified Distribution Rules - Repeals: (1) the $5,000 the exclusion of employees' death benefits; and (2) the five-year forward income averaging for lump-sum distributions.

Establishes a method of taxing annuity payments by taking into account the investment in the contract and the number of anticipated payments.

Part II: Increased Access to Pension Plans - Modifies certain simplified employee pensions with respect to allowable participants and participation requirements.

Allows local governments and tax-exempt organizations to maintain cash or deferred arrangements.

Part III: Nondiscrimination Provisions - Redefines the term "highly compensated employee" for pension, profit sharing, stock bonus plan, etc. purposes. Makes such an employee one who is a five-percent owner or who has compensation from the employer in excess of $80,000.

Repeals the family aggregation rules.

Provides alternative methods of satisfying the special nondiscrimination requirements applicable to elective deferrals and employer matching contributions.

Modifies the present nondiscrimination test applicable to simplified employee pension plans to provide that the average deferral percentage for nonhighly compensated employees for the preceding year is to be used.

Part IV: Miscellaneous Simplification - Revises the definition of a leased employee to mean one whose services are performed under the control of a service recipient, instead of one whose services are historically performed by employees.

Establishes a contribution limit for owner-employees of retirement plans.

Allows rural cooperative plans which include cash or deferred arrangements to make distributions to participants after attainment of age 59.5.

Modifies the treatment of governmental plans with respect to limits on contributions and benefits.

Makes the social security retirement age the uniform retirement age for purposes of discrimination testing.

Makes uniform the penalty provisions applicable to certain pension reporting requirements.

Provides special rules for distributions of deferred compensation plans of State and local governments and tax-exempt organizations.

Amends the Uruguay Round Agreements Act to provide a transition rule for computing maximum benefits for qualified plans.

Permits a participant and, if applicable, the participant's spouse to waive the minimum period for the joint and survivor annuity explanation before the annuity starting date.

Repeals the combined limit for participants in both a defined contribution plan and a defined benefit plan maintained by the same employer.

Subtitle C: Treatment of Large Partnerships - Part I: General Provisions - Establishes special rules for large partnerships (250 or more partners) with respect to: (1) determining the income tax of a partner; (2) computing the taxable income of a large partnership; and (3) treatment of contributed property. Provides that a large partnership does not include one where: (1) substantially all of the activities involve the performance of personal services by individuals owning interests in such partnerships; or (2) 25 percent or more of partnership assets consist of oil or gas properties.

Establishes simplified audit procedures for large partnerships. Requires a partner's return to be consistent with the partnership return.

Allows partnerships to take adjustments into account through an imputed underpayment procedure or a flow-through-to-partners procedure.

Authorizes and directs the Secretary to make adjustments at the partnership level in any partnership item to the extent necessary to have such item treated in the manner required, after notifying the partnership of such adjustment through certified or registered mail. Specifies certain restrictions on such adjustments.

Provides for judicial review of such adjustment with the Tax Court, the appropriate district court, or the Court of Federal Claims. Prohibits any adjustments from being made three years after the later of the date on which the return was filed, or the last day for filing such return, except in specified cases. Allows a partnership to file a request for an administrative adjustment of partnership items during such time periods and provides for judicial review where such request is not allowed in full.

Requires large partnerships to furnish information returns to partners by the first March 15 following the close of the partnership's tax year.

Authorizes the Secretary to require large partnerships, or any other partnership with 250 or more partners, to file their returns on magnetic media.

Part II: Provisions Related to Certain Partnership Proceedings - Revises and sets forth new provisions relating to partnership proceedings.

Provides for a declaratory judgment procedure in the Tax Court for treatment of non-partnership items with respect to an oversheltered return. Describes an oversheltered return as one which above no taxable income and a net loss from partnership items.

Provides for the partnership return to be determinative of the audit procedure to be followed.

Suspends the period of limitations for making assessments for a partner who is named in a bankruptcy petition. Provides a special rule for a tax matters partner in bankruptcy.

Permits a small partnership to have a C corporation as a partner.

Excludes a partial settlement agreement from the one-year limitation on assessment.

Provides that if a TEFRA statute extension agreement is entered into, that agreement also extends the statute of limitations for filing refund claims until six months after the expiration of the limitations period for assessments.

Provides a prepayment forum and a refund forum for raising the innocent spouse defense in TEFRA cases.

Provides that partnership level proceedings include a determination of the applicability of penalties at the partnership level. Allows partners to raise any partner-level defenses in a refund forum.

Specifies that an action to enjoin premature assessments of deficiencies attributable to partnership items may be brought in the Tax Court. Permits a party to appear before a court for the sole purpose of asserting that the period of limitations for assessing any tax attributable to partnership items has expired for that person.

Provides for the treatment of premature petitions filed by notice partners or five-percent groups.

Provides that the amount of the bond to stay assessment and collection should be based on the Tax Court's estimate of the aggregate liability of the parties to the action (and not all of the partners in the partners in the partnership).

Suspends interest where there is a delay in computational adjustment resulting from TEFRA settlements.

Grants a partner seven years (in lieu of three years) to request an administrative adjustment with respect to bad debts or worthless securities.

Subtitle D: Foreign Provisions - Part I: Modifications to Treatment of Passive Foreign Corporations - Modifies passive foreign investment company provisions and allows a mark-to-market election by a shareholder of such company.

Provides, in general, that a corporation shall not be treated with respect to a shareholder as a passive foreign investment company during the qualified portion of such shareholder's holding period with respect to stock in such corporation.

Provides, in general, that in the case of marketable stock in a passive foreign investment company which is owned by a U.S. person such person may elect: (1) if the fair market value of such stock exceeds its adjusted basis, to include in gross income an amount equal to the amount of such excess; or (2) if the adjusted basis of such stock exceeds the fair market value of such stock, a deduction equal to the lesser of the amount of the excess or the unreserved inclusions with respect to such stock.

Modifies the definition of passive income.

Part II: Treatment of Controlled Foreign Corporations - Provides that if a controlled foreign corporation sells or exchanges stocks in other foreign corporations, then gain recognized on such sale or exchange shall be included in the gross income of such corporation as a dividend to the same extent that it would have been included if such corporation were a U.S. person.

Revises provisions concerning: (1) determining pro rata share of gain from certain sales or exchanges of stock in certain foreign corporations; (2) basis adjustments in stock held by lower-tier foreign corporations; (3) determination of previously taxed income in redemptions through use of related corporations; and (4) treatment of branch profits tax exemptions or reductions.

Extends the application of the indirect foreign tax credit to certain controlled corporations below the third tier.

Repeals Code provisions concerning earnings invested in excess passive assets.

Part III: Other Provisions - Establishes new rules for the translation of certain accrued foreign taxes. Modifies present rules for translating all other foreign taxes.

Permits the use of the simplified limitation on the foreign tax credit in determining the alternative minimum tax foreign tax credit.

Modifies the excise tax on outbound transfers to avoid income tax.

Increases from five to ten percent the threshold for the information reporting by U.S. persons of their ownership of stock in a foreign corporation.

Provides for the treatment of a prize or award received by a nonresident alien by reason of participating in an amateur sports competition in the U.S.

Subtitle E: Other Income Tax Provisions - Part I: Provisions Relating to S Corporations - Increases from 35 to 75 the number of eligible S corporation shareholders.

Permits an electing small business trust to be a shareholder of an S corporation. Defines electing small business trust.

Expands from 60 days to two years the post-death holding period for testamentary trusts in an S corporation.

Expands the definition of "post-termination transition period" to include the 120 day period beginning on the date of any determination pursuant to an audit which follows the termination of the corporation's election and which adjusts a subchapter S item of income, loss, or deduction arising during the S period.

Permits an S corporation to be a member of an affiliated group, thus permitting it to own the stock of a C corporation.

Provides that adjustments for distributions by an S corporation during a taxable year are taken into account before applying the loss limitation for a year.

Provides that if: (1) a corporation was an electing small business corporation for any taxable year beginning before January 1, 1983; and (2) such corporation is an S corporation for its first taxable year beginning after December 31, 1995, the amount of such corporation's accumulated earnings and profits (as of the beginning of such first taxable year) shall be reduced by an amount equal to the portion (if any) of such accumulated earnings and profits which were accumulated in any taxable year beginning before January 1, 1983, for which such corporation was an electing small business corporation under subchapter S.

Permits the carryover of disallowed losses and deductions under the at-risk rules.

Part II: Provisions Relating to Regulated Investment Companies - Repeals the requirement that less than 30 percent of the gross income of a regulated investment company be derived from the sale or disposition of any of the following which were held for less than three months: (1) stocks or securities; or (2) options, futures, or forward contracts (other than those on foreign currencies).

Part III: Provisions Relating to Real Estate Investment Trusts - Revises provisions concerning the requirements for, and the taxation of, a REIT (real estate investment trust) including: (1) rules relating to the determination of ownership (requires compliance with specified regulations and sets penalties for noncompliance); (2) compliance with closely held prohibition provisions (factors in knowledge of being closely held; (3) definition of rents from real property (excludes and defines impermissible tenant service income); (4) the taxation of capital gains (requires shareholders to include such long-term gains as the trust designates); (5) repealing the 30 percent gross income requirement concerning income derived from the sale of stock and other property; (6) lengthening the grace period with respect to foreclosed property; (7) treating income from all hedges that reduce the interest rate risks as qualifying income; (8) revising safe harbor provisions; and (9) permitting a 100 percent REIT-owned corporation to qualify as a subsidiary, regardless of whether it was always owned by the REIT.

Part IV: Accounting Provisions - Revises the look-back method for long-term contracts and provides that for purposes of such method, only one rate of interest is to apply for each accrual period.

Permits a securities trader to use the mark to market accounting method.

Modifies special rules concerning: (1)nuclear decommissioning costs; and (2) crop insurance proceeds and disaster payments.

Permits partnerships and S corporations to use a fiscal year on the condition that quarterly payments are made. Sets a quarterly underpayment penalty.

Part V: Tax-Exempt Bond Provisions - Repeals the $100,000 limitation on unspent proceeds under the one-year exception from arbitrage rebate requirements.

Exempts earnings on bond proceeds invested in bona fide debt service funds from the arbitrage rebate requirements and the penalty requirement of the 24-month exception if the spending requirements of that exception are otherwise satisfied.

Repeals the debt service-based limitation on investment in certain nonpurpose investments.

Repeals certain expired provisions.

Part VI: Insurance Provisions - Provides for the treatment of life insurance variable contracts on retired lives and sets forth special rules for modified guaranteed contracts.

Part VII: Other Provisions - Provides that the taxable year of a partnership closes with respect to a partner whose entire interest in the partnership terminates, whether by death, liquidation, or otherwise.

Makes the employer FICA credit for employee tips available whether or not the employee reported such income.

Revises provisions concerning: (1) the due date for first quarter estimated tax payments by foundations; and (2) the treatment of dues paid to agricultural or horticultural organizations.

Subtitle F: Estates and Trusts - Part I: Income Tax Provisions - Provides an irrevocable election to treat certain revocable trusts as part of the estate.

Makes the separate share rules available to estates.

Limits the taxable year of an estate to a year ending on October 31, November 30, or December 31.

Repeals certain throwback rules applicable to domestic trusts.

Provides for the treatment of, as well as defines, a qualified funeral trust.

Part II: Estate and Gift Tax Provisions - Allows the right of recovery with respect to qualified terminable interest property to be waived in a will only by specific reference.

Provides that a transfer from a revocable trust within three years of death does not result in the inclusion of the transfer in the gross estate.

Revises the qualified terminable interest rules with respect to a trust and the marital deduction.

Provides that a trust created before the enactment of the Revenue Reconciliation Act of 1990 is treated as satisfying the withholding requirement if its trust instrument require that all trustees be U.S. citizens or domestic corporations.

Directs the Secretary to prescribe procedures which provide that executors will have the opportunity to submit subsequent information on a recapture agreement in the filing of an estate tax return.

Increases the unified credit of a decedent by the unified credit of a spouse used on a split gift included in the decedent's gross estate.

Permits the marital deduction with respect to a defective power of appointment or qualified terminable interest property trust, if there is a qualified reformation of the rust to correct the defect.

Prohibits the revaluation of a gift for which the statute of limitations period has passed for purposes of determining the estate tax bracket and the unified credit.

Defines trust for the purposes of a qualified domestic trust to include, to the extent provided in regulations prescribed by the Secretary, other arrangements having substantially the same effect as a trust.

Part III: Generation-Skipping Tax Provisions - Provides that if a trust holding property having an inclusion ratio of greater than zero is severed in a qualified severance, at the election of the trustee of such trust, the trusts resulting from such severance shall be treated as separate trusts for purposes of the tax on generation- skipping transfers.

Excludes from the definition of taxable termination a direct skip.

Sets forth a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax.

Subtitle G: Excise Tax Simplification - Part I: Provisions Related to Distilled Spirits, Wines, and Beer - Makes refunds available for imported bottled distilled spirits returned to distilled spirits plants.

Permits records of exportation to be maintained by the exporter for purposes of canceling or crediting bonds furnished when distilled spirits are removed from bonded premises.

Permits distilled spirits plants to maintain records of their activities at locations other than the premises where the operations covered by the records are performed.

Allows beer to be transferred without payment of tax from a brewery to a distilled spirits plant to be used in the production of distilled spirits regardless of whether the brewery is contiguous to the distilled spirits plant.

Repeals the requirement that wholesale liquor dealers post a sign outside their place of business indicating that they are wholesale liquor dealers.

Repeals the requirement that wine returned to bonded premises be unmerchantable in order for tax to be refunded to the proprietor of the bonded wine cellar to which the wine is delivered.

Allows the use of ameliorating material (not in excess of 60 percent) in certain wines made exclusively from a fruit or berry with a natural fixed acid of 20 parts per thousand or more.

Allows domestically-produced beer to be withdrawn from the place of production without payment of tax for the official or family use of representatives of foreign governments or public international organizations.

Allows beer to be removed from a brewery without payment of tax for purposes of destruction.

Provides for imported beer to be withdrawn from customs custody for transfer to a brewery without payment of tax.

Part II: Consolidation of Taxes on Aviation Gasoline - Provides for the imposition of entire the aviation gasoline excise tax upon removal from a terminal facility.

Part III: Other Excise Tax Provisions - Authorizes the exemption from registration requirements of certain tax-free sales.

Provides certain activities, including the removal of a fifth wheel, will not constitute manufacture with respect to the retail sales tax for a truck or tractor chassis.

Repeals expired provisions concerning piggy-back trailers and deep seabed mining.

Subtitle H: Administrative Provisions - Part I: General Provisions - Repeals the authority to disclosure whether a prospective juror has been audited.

Provides an explanation of the statute of limitations with respects to the return of a taxpayer.

Allows corporations to disregard any letter or notice of assessment or proposed assessment of tax if the deficiency or proposed deficiency is less than $100,000.

Permits any Commonwealth to provide for income tax withholding for Federal employees.

Part II: Tax Court Procedures - Provides that an order to refund an overpayment is appealable in the same manner as a decision of the Tax Court. Declares that the Tax Court shall not have jurisdiction over the validity or merits of the credits or offsets that reduce or eliminate the refund to which the taxpayer was otherwise entitled.

Provides that a taxpayer who seeks an award of administrative costs must apply for such costs with 90 days of the date on which the taxpayer was determined to be a prevailing party. Provides that a taxpayer who appeals a denial of administrative costs must petition the Tax Court within 90 days after the date that the IRS mails the denial notice.

Provides that a taxpayer must file a motion (rather than a petition) to seek a redetermination of interest in the Tax Court.

Provides that the net worth limitations applicable to individuals also apply to estates and trusts. Provides that individuals who file a joint tax return shall be treated as one individual for purposes of computing the net worth limitations.

Part III: Authority for Certain Cooperative Agreements - Authorizes the Secretary to enter into cooperative agreements with State tax authorities for purposes of enhancing joint tax administration.

Title XV - Medicare - (Bill text to be supplied.)

Title XVI: Transformation of the Medicaid Program - Medicaid Transformation Act of 1995 - Amends the Social Security Act (SSA) to: (1) add a new title XXI (MediGrant Program for Low-Income Individuals and Families); and (2) terminate the current Medicaid program, which the new MediGrant program shall replace. Gives such new program the stated purpose of providing block grants to States to enable them to provide medical assistance to certain eligible low-income individuals and families in a more effective, efficient, and responsive manner. Prescribes general requirements for State Medigrant plans containing certain State-developed strategic objectives and performance goals. Prohibits coverage denials on the basis of a preexisting condition.

(Sec. 1601) Outlines major program components, which include: (1) a separate fraud prevention program along with State Medigrant fraud control units; (2) a Medigrant Task Force and associated advisory group with specified duties; (3) funding set-asides for certain targeted population groups, including low-income families, low-income elderly and low-income-disabled, with specified uses for residual funds; (4) payment limitations and prohibitions with regard to abortions and euthanasia services, respectively; (5) State MediGrant fraud control units; (6) quality assurance standards for and certification of certain nursing facilities; and (7) a master manufacturer rebate program with regard to covered outpatient drugs (including extra rebates for single source drugs and innovator multiple source drugs). Places limitations on coverage of drugs by States participating in an agreement under such program.

Declares that nothing in the new title XXI shall be construed as: (1) creating an entitlement under Federal law in any individual or category of individuals for medical assistance under a MediGrant plan; or (2) making requirements for a State with respect to benefits, provider payments, geographical coverage area, or selection of providers.

Declares that no person shall have a cause of action under Federal law against a State in relation to a State's compliance (or failure to comply) with the provisions of this title or of a MediGrant plan.

Sets forth various miscellaneous provisions, including those regarding plan administration with advisory committee assistance with regard to plan development, revision, and evaluation and for the submittal and approval of plan amendments. Details premium and cost- sharing under the new program. Provides additional payment exclusions for nonemergency medical services for unlawful aliens. Requires annual plan audits under the program. Mandates State enactment of certain described laws with regard to medical child support for States with an approved MediGrant plan. Details the process for States to withdraw from the new MediGrant program. Provides sanctions for substantial noncompliance by a plan with the requirements of this title. Terminates the current Medicare program for the distribution of pediatric vaccines.

Title XVII: Department of Commerce Abolition - Department of Commerce Dismantling Act - Subtitle A: Abolishment of Department of Commerce - Replaces the Department of Commerce (DOC) with the Commerce Programs Resolution Agency (CPRA), which is limited to three years to wind up and terminate the functions and obligations of the DOC before the CPRA itself is abolished. Directs the Comptroller General to report on the most efficient means of abolishing the DOC, and transferring or terminating its functions.

Subtitle B: Disposition of Particular Programs, Functions, and Agencies of Department of Commerce - Repeals the Public Works and Economic Development Act of 1965 and transfers all financial obligations, liabilities, and related rights owned by DOC under such Act to the Department of the Treasury. Requires an audit by the Comptroller General of all DOC grants made under such Act in FY 1995.

(Sec. 17202) Terminates the Technology Administration and the Office of Technology Policy. Transfers the National Institute of Standards and Technology (NIST) to the United States Trade Administration (USTA), as well as NIST laboratories, which shall them to a private sector entity. Eliminates funding for, and requires the sale to a private sector entity of the assets of, the National Technical Information Service (NTIS).

(Sec. 17203) Terminates specified functions of the National Telecommunications and Information Administration (NTIA) and transfers its laboratories to CPRA to be sold to a private sector entity.

(Sec. 17205) Transfers the National Oceanic and Atmospheric Administration (NOAA) to the Department of Agriculture. Terminates: (1) the National Ocean Service and the Office of Oceanic and Atmospheric Research; (2) the NOAA Corps of commissioned officers; (3) the Office of the NOAA Corps of Operations and the Commissioned Personnel Center; and (4) specified NOAA programs. Repeals specified Federal laws.

Transfers certain NOAA: (1) fisheries programs to the Secretary of Transportation; and (2) mapping, charting, geodesy, observation, and prediction of tides and sea level functions to the Director of the U.S. Geological Survey. Requires the Secretary of Transportation to certify to specified congressional committees that the NOAA programs will be terminated no later than September 30, 1995.

Prohibits the National Weather Service (NWS) from competing, or assisting other entities to compete, with the private sector when a service is currently provided or can be provided by commercial enterprise, unless specified conditions exist. Requires the NWS to report to specified congressional committees on all of its activities which do not conform to the requirements of this Act, outlining a timetable for their termination.

Prohibits the use of funds authorized under this Act for any lobbying activities.

Limits the amount of funds to be expended on NOAA.

(Sec. 17206) Abolishes the Economic Development Administration, the Minority Business Development Administration, the National Telecommunications and Information Administration, the Advanced Technology Program, and the Manufacturing Extension Programs. Expresses the sense of the Congress that Congress should continue to explore the prospects of the private sector to assume the functions and responsibilities of the Minority Business Development Administration.

(Sec. 17207) Directs the abolishment of the U.S. Travel and Tourism Administration. Directs its Administrator to submit to the Congress a recommendation for the privatization of its functions.

(Sec. 17209) Expresses the sense of the Congress that the head of each agency performing a function vested in it by this Act should, wherever feasible, explore and implement user fees for services provided in the performance of such function, to offset operating costs.

Subtitle C: Consolidation of Statistical Functions - Federal Statistics Agency Establishment Act - Establishes the Federal Statistics Agency as an independent executive branch agency.

(Sec. 17313) Transfers to the Agency the functions of: (1) the Bureau of the Census of the DOC; (2) the Bureau of Economic Analysis of DOC; and (3) the Director of the Office of Management and Budget relating to statistical policy and coordination.

(Sec. 17331) Sets forth transition administrative provisions regarding: (1) the transfer and allocation of appropriations and personnel; (2) specified incidental transfers of personnel, liabilities, records, and funds; and (3) interim appointments.

Subtitle D: United States Trade Administration - Sets forth congressional findings with respect to the expansion of U.S. trade.

(Sec. 17411) Establishes the United States Trade Administration (USTA) to be administered by the United States Trade Representative (USTR).

Deems the USTA to be the successor to the Department of Commerce for purposes of protocol in any trade-related matter.

(Sec. 17412) Directs the USTR, among other things, to: (1) exercise primary responsibility for developing international trade policy, including the initiation of international trade negotiations; (2) establish a national export strategy; and (3) promote new opportunities for U.S. products and services to compete in the world marketplace.

Makes the USTR a member of the National Economic Council, as well as chairperson of the Trade Promotion Coordinating Committee and Deputy Chairman of the National Advisory Council on International Monetary and Financial Policies.

(Sec. 17413) Establishes USTA officers, including a Deputy Administrator, two Deputy USTR's, and a General Counsel.

(Sec. 17431) Transfers to the USTR of the USTA all functions of: (1) the USTR and the Office of the USTR in the Executive Office of the President; (2) specified officers and employees of the Department of Commerce; and (3) the Secretary of Commerce under specified trade Acts.

Renames the United States and Foreign Commercial Service the United States Trade Service (USTS). Abolishes all functions of the USTS, except its foreign operations. Transfers all functions of USTS to the USTR. Establishes a Director General of Trade who shall head the USTS.

(Sec. 17433) Abolishes the Trade and Development Agency.

(Sec. 17434) Transfers the functions of the Committee for the Implementation of Textile Agreements (CITA) to the USTR, except for functions related to the determination of the existence of serious damage or actual threat thereof to the domestic U.S. textile industry, which are transferred to the International Trade Commission (ITC). Abolishes the CITA.

(Sec. 17435) Directs the USTR to transmit to the Congress a comprehensive plan to consolidate Federal trade programs and activities.

(Sec. 17441) Sets forth administrative provisions, including establishment of a working capital fund.

(Sec. 17461) Amends the Trade Expansion Act of 1962 to revise the composition of the Interagency Trade Organization to replace the Secretary of Commerce with representatives of such other Federal agencies as the USTR shall designate.

(Sec. 17462) Amends the National Security Act of 1947 to include the USTR in the National Security Council.

(Sec. 17463) Amends the Bretton Woods Agreement Act to require the U.S. executive director of the International Monetary Fund to consult with the USTR with respect to trade matters under consideration by the Fund.

(Sec. 17471) Makes conforming amendments to the Trade Act of 1974.

Amends the Foreign Service Act of 1980 to authorize the USTR (currently, the Secretary of Commerce) to utilize the Foreign Service personnel system with respect to certain personnel.

(Sec. 17492) Provides for interim appointments and personnel and funding reductions.

(Sec. 17494) Authorizes appropriations.

Subtitle E: Patent and Trademark Office Corporation - Patent and Trademark Office Corporation Act of 1995 - Chapter 1: Patent and Trademark Office - Establishes the Patent and Trademark Office as a wholly owned Government corporation. Requires the Office to maintain an office in the district in which its principal office is located. Authorizes the Office to retain and use all of its revenues and receipts in carrying out its functions.

(Sec. 17513) Vests management of the Office in the Commissioner of Patents and Trademarks, who shall be appointed by the President for a six-year term. Directs the Commissioner to designate a Deputy Commissioner for Patents, a Deputy Commissioner for Trademarks, and an Inspector General.

Exempts the Office from any administratively or statutorily imposed limitation on positions or personnel. Provides that Office employees shall not be subject to provisions governing Federal employees, with specified exceptions. Sets forth provisions regarding carryover of personnel, employee protection, labor agreements, termination rights, retirement, competitive status, and savings provisions.

(Sec. 17514) Requires the Office to have a Management Advisory Board to review and report annually to the President and specified congressional committees on the Office's policies, goals, performance, budget, and user fees and to advise the Commissioner.

(Sec. 17515) Repeals provisions subjecting the Commissioner's performance to the direction or approval of the Secretary of Commerce.

(Sec. 17516) Amends the Trademark Act of 1946 to revise the composition of the Trademark Trial and Appeal Board to include the Commissioner, the Deputy Commissioner for Patents, the Deputy Commissioner for Trademarks, and appointed members.

(Sec. 17517) Sets forth provisions regarding: (1) revised membership of the Board of Patent Appeals and Interferences; (2) suits by, and against, the Office; (3) annual report disclosure of the purposes for which receipts were spent; (4) the Commissioner's discretion to designate officers or employees of the Office to conduct hearings relating to suspension or exclusion from practice of certain individuals; (5) receipts, expenditures, and borrowing authority of the Office; (6) annual audit requirements; and (7) the transfer to the Office of Department of Commerce functions, powers, duties, funds, and property related to the authority and functions which are vested in the Office by this subtitle, including the transfer of residual and unappropriated balances within the Patent and Trademark Office Surcharge Fund.

Chapter 2: Effective Date; Technical Amendments - Makes this subtitle effective six months after its enactment.

(Sec. 17532) Makes technical and conforming amendments.

Subtitle F: Miscellaneous Provisions - Limits annual expenditures for any function not terminated by this Act to 75 percent of FY 1994 expenditures for the performance of such function.

(Sec. 17613) Requires the Comptroller General to report annually to the Congress on the costs, if any, during the preceding year that were incurred by U.S. exporters as a result of the transfer of functions of the Bureau of Export Administration of the DOC, or as a result of the limitation on expenditures on the DOC.

Title XVIII: Welfare Reform - (Bill text to be supplied.)

Title XIX: Contract Tax Provisions - (Bill text to be supplied.)

Title XX: Budget Process - (Bill text to be supplied.)