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http://beta.congress.gov/112/bills/hr390/112hr390ih_pdf.pdf

H.R. 390: National Emergency Centers Establishment Act

113^th Congress, 2013–2015. Text as of Jan 23, 2013 (Introduced).

Status & Summary | PDF | Source: GPO

HR 390 IH
113th CONGRESS 1st Session H. R. 390 To direct the Secretary of Homeland Security to establish national emergency centers on military installations.
IN THE HOUSE OF REPRESENTATIVES

January 23, 2013

Mr. HASTINGS of Florida introduced the following bill; which was referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

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A BILL To direct the Secretary of Homeland Security to establish national emergency centers on military installations.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘National Emergency Centers Establishment Act’.

SEC. 2. ESTABLISHMENT OF NATIONAL EMERGENCY CENTERS.

(a) In General- In accordance with the requirements of this Act, the Secretary of Homeland Security shall establish not fewer than 6 national emergency centers on military installations.
(b) Purpose of National Emergency Centers- The purpose of a national emergency center shall be to use existing infrastructure--

(1) to provide temporary housing, medical, and humanitarian assistance to individuals and families dislocated due to an emergency or major disaster;
(2) to provide centralized locations for the purposes of training and ensuring the coordination of Federal, State, and local first responders; and
(3) to provide centralized locations to improve the coordination of preparedness, response, and recovery efforts of government, private, and not-for-profit entities and faith-based organizations.

SEC. 3. DESIGNATION OF MILITARY INSTALLATIONS AS NATIONAL EMERGENCY CENTERS.

(a) In General- Not later than 60 days after the date of the enactment of this Act, the Secretary of Homeland Security, in consultation with the Secretary of Defense, shall designate not fewer than 6 military installations as sites for the establishment of national emergency centers.
(b) Minimum Requirements- A site designated as a national emergency center shall be--

(1) capable of meeting for an extended period of time the housing, health, transportation, education, public works, humanitarian and other transition needs of a large number of individuals affected by an emergency or major disaster;
(2) environmentally safe and shall not pose a health risk to individuals who may use the center;
(3) capable of being scaled up or down to accommodate major disaster preparedness and response drills, operations, and procedures;
(4) capable of housing existing permanent structures necessary to meet training and first responders coordination requirements during nondisaster periods;
(5) capable of hosting the infrastructure necessary to rapidly adjust to temporary housing, medical, and humanitarian assistance needs;
(6) required to consist of a complete operations command center, including 2 state-of-the-art command and control centers that will comprise a 24/7 operations watch center as follows:

(A) one of the command and control centers shall be in full ready mode; and
(B) the other shall be used daily for training; and
(7) easily accessible at all times and be able to facilitate handicapped and medical facilities, including during an emergency or major disaster.
(c) Location of National Emergency Centers- There shall be established not fewer than one national emergency center in each of the following areas:

(1) The area consisting of Federal Emergency Management Agency Regions I, II, and III.
(2) The area consisting of Federal Emergency Management Agency Region IV.
(3) The area consisting of Federal Emergency Management Agency Regions V and VII.
(4) The area consisting of Federal Emergency Management Agency Region VI.
(5) The area consisting of Federal Emergency Management Agency Regions VIII and X.
(6) The area consisting of Federal Emergency Management Agency Region IX.
(d) Preference for Designation of Closed Military Installations- Wherever possible, the Secretary of Homeland Security, in consultation with the Secretary of Defense, shall designate a closed military installation as a site for a national emergency center. If the Secretaries of Homeland Security and Defense jointly determine that there is not a sufficient number of closed military installations that meet the requirements of subsections (b) and (c), the Secretaries shall jointly designate portions of existing military installations other than closed military installations as national emergency centers.
(e) Transfer of Control of Closed Military Installations- If a closed military installation is designated as a national emergency center, not later than 180 days after the date of designation, the Secretary of Defense shall transfer to the Secretary of Homeland Security administrative jurisdiction over such closed military installation.
(f) Cooperative Agreement for Joint Use of Existing Military Installations- If an existing military installation other than a closed military installation is designated as a national emergency center, not later than 180 days after the date of designation, the Secretary of Homeland Security and the Secretary of Defense shall enter into a cooperative agreement to provide for the establishment of the national emergency center.
(g) Reports-

(1) PRELIMINARY REPORT- Not later than 90 days after the date of the enactment of this Act, the Secretary of Homeland Security, acting jointly with the Secretary of Defense, shall submit to Congress a report that contains for each designated site--

(A) an outline of the reasons why the site was selected;
(B) an outline of the need to construct, repair, or update any existing infrastructure at the site;
(C) an outline of the need to conduct any necessary environmental clean-up at the site;
(D) an outline of preliminary plans for the transfer of control of the site from the Secretary of Defense to the Secretary of Homeland Security, if necessary under subsection (e); and
(E) an outline of preliminary plans for entering into a cooperative agreement for the establishment of a national emergency center at the site, if necessary under subsection (f).
(2) UPDATE REPORT- Not later than 120 days after the date of the enactment of this Act, the Secretary of Homeland Security, acting jointly with the Secretary of Defense, shall submit to Congress a report that contains for each designated site--

(A) an update on the information contained in the report as required by paragraph (1);
(B) an outline of the progress made toward the transfer of control of the site, if necessary under subsection (e);
(C) an outline of the progress made toward entering a cooperative agreement for the establishment of a national emergency center at the site, if necessary under subsection (f); and
(D) recommendations regarding any authorizations and appropriations that may be necessary to provide for the establishment of a national emergency center at the site.
(3) FINAL REPORT- Not later than 1 year after the date of the enactment of this Act, the Secretary of Homeland Security, acting jointly with the Secretary of Defense, shall submit to Congress a report that contains for each designated site--

(A) finalized information detailing the transfer of control of the site, if necessary under subsection (e);
(B) the finalized cooperative agreement for the establishment of a national emergency center at the site, if necessary under subsection (f); and
(C) any additional information pertinent to the establishment of a national emergency center at the site.
(4) ADDITIONAL REPORTS- The Secretary of Homeland Security, acting jointly with the Secretary of Defense, may submit to Congress additional reports as necessary to provide updates on steps being taken to meet the requirements of this Act.

SEC. 4. LIMITATIONS ON STATUTORY CONSTRUCTION.

This Act does not--

(1) affect the authority of the Federal Government to provide emergency or major disaster assistance or to implement any disaster mitigation and response program, including any program authorized by the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.);
(2) affect the authority of a State or local government to respond to an emergency; or
(3) authorize any Federal officer or employee to--

(A) force an individual to enter a national emergency center; or
(B) prevent an individual from leaving a national emergency center.

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

There is authorized to be appropriated $180,000,000 for each of fiscal years 2014 and 2015 to carry out this Act. Such funds shall remain available until expended.

SEC. 6. DEFINITIONS.

In this Act, the following definitions apply:

(1) CLOSED MILITARY INSTALLATION- The term ‘closed military installation’ means a military installation, or portion thereof, approved for closure or realignment under the Defense Base Closure and Realignment Act of 1990 (part A of title XXIX of Public Law 101-510; 10 U.S.C. 2687 note) that meet all, or 2 out of the 3 following requirements:

(A) Is located in close proximity to a transportation corridor.
(B) Is located in a State with a high level or threat of disaster related activities.
(C) Is located near a major metropolitan center.
(2) EMERGENCY- The term ‘emergency’ has the meaning given such term in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122).
(3) MAJOR DISASTER- The term ‘major disaster’ has the meaning given such term in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122).
(4) MILITARY INSTALLATION- The term ‘military installation’ has the meaning given such term in section 2910 of the Defense Base Closure and Realignment Act of 1990 (part A of title XXIX of Public Law 101-510; 10 U.S.C. 2687 note).

H.R.390 - Family Farm Preservation and Conservation Estate Tax Act112th Congress (2011-2012)

Overview: House Bill

Sponsor:	Rep. Thompson, Mike [D-CA-1] (Introduced 01/20/2011)
Cosponsors:	4
Latest Action:	01/20/2011 Referred to the House Committee on Ways and Means.
Major Recorded Votes:	There are no Roll Call votes for this bill

Status of Legislation:

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1. Introduced

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Summary: H.R.390 [112th]

There is one summary of the bill.

Shown Here:
Introduced in House (01/20/2011)

Family Farm Preservation and Conservation Estate Tax Act - Amends the Internal Revenue Code to: (1) exclude from the gross estate the value of property used by a decedent and the decedent's family as a farm for farming purposes and certain qualified conservation easements; and (2) impose a recapture tax if such farmland is sold outside the decedent's family or is no longer used for farming purposes or if a qualified conservation easement is likewise sold or used in violation of the terms of such easement.

Bill Text
112th Congress (2011-2012)
H.R.390.IH

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Bill Summary & Status

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H.R.390 -- Family Farm Preservation and Conservation Estate Tax Act (Introduced in House - IH)
HR 390 IH
112th CONGRESS 1st Session H. R. 390 To amend the Internal Revenue Code of 1986 to provide an exclusion from the gross estate for certain farmlands and lands subject to qualified conservation easements, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES

January 20, 2011

Mr. THOMPSON of California introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL To amend the Internal Revenue Code of 1986 to provide an exclusion from the gross estate for certain farmlands and lands subject to qualified conservation easements, and for other purposes.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the `Family Farm Preservation and Conservation Estate Tax Act'.

SEC. 2. EXCLUSION FROM GROSS ESTATE FOR CERTAIN FARMLAND SO LONG AS FARMLAND USE CONTINUES.

(a) In General- Part III of subchapter A of chapter 11 of the Internal Revenue Code of 1986 (relating to gross estate) is amended by inserting after section 2033 the following new section:

`SEC. 2033A. EXCLUSION OF CERTAIN FARMLAND SO LONG AS USE AS FARMLAND CONTINUES.

`(a) In General- In the case of an estate of a decedent to which this section applies, if the executor makes the election described in subsection (f), the value of the gross estate shall not include the adjusted value of qualified farmland included in the estate.

`(b) Estates to Which Section Applies- This section shall apply to an estate if--

`(1) the decedent was (at the date of the decedent's death) a citizen or resident of the United States, and

`(2) during the 8-year period ending on the date of the decedent's death there have been periods aggregating 5 years or more during which--

`(A) the qualified farmland was owned by the decedent or a member of the decedent's family, and

`(B) there was material participation (within the meaning of section 2032A(e)(6)) by the decedent or a member of the decedent's family in the operation of such farmland, except that `material participation' shall also include any rental of real estate and related property between the estate of the decedent or any successor thereto and any tenant so long as the tenant uses the real estate and related property to produce agricultural or horticultural commodities, including livestock, bees, poultry, orchards and woodlands, timber and fur-bearing animals and wildlife, on such farmland.

Rules similar to the rules of paragraphs (4) and (5) of section 2032A(b) shall apply for purposes of subparagraph (B).

`(c) Definitions and Special Rule- For purposes of this section--

`(1) QUALIFIED FARMLAND- The term `qualified farmland' means any real property--

`(A) which is located in the United States,

`(B) which is used as a farm for farming purposes, and

`(C) which was acquired from or passed from the decedent to a qualified heir of the decedent and which, on the date of the decedent's death, was being so used by the decedent or a member of the decedent's family.

`(2) MEMBER OF FAMILY- A member of a family, with respect to any individual, means--

`(A) a member of the family (as defined by section 2031A(e)(2)), and

`(B) includes--

`(i) a lineal descendant of any spouse described in subparagraph (D) of section 2032A(e)(2),

`(ii) a lineal descendant of a sibling of a parent of such individual,

`(iii) a spouse of any lineal descendant described in clause (ii), and

`(iv) a lineal descendant of a spouse described in clause (iii).

`(3) ADJUSTED VALUE- The term `adjusted value' means the value of farmland for purposes of this chapter (determined without regard to this section), reduced by the amount deductible under paragraph (3) or (4) of section 2053(a).

`(4) OTHER TERMS- Any other term used in this section which is also used in section 2032A shall have the same meaning given such term by section 2032A.

`(d) Tax Treatment of Dispositions and Failures to Use for Farming Purposes-

`(1) IMPOSITION OF RECAPTURE TAX- If, at any time after the decedent's death--

`(A) the qualified heir disposes of any interest in qualified farmland (other than by a disposition to a member of his family), or

`(B) the qualified heir ceases to use the real property which was acquired (or passed) from the decedent as a farm for farming purposes,

then there is hereby imposed a recapture tax on such disposition or cessation of use.

`(2) AMOUNT OF RECAPTURE TAX- The amount of the tax imposed by paragraph (1) shall be the excess of--

`(A) the tax which would have been imposed by section 2001 on the estate of the decedent but determined as if such estate included the interest in qualified farmland described in paragraph (1) which was so disposed of or ceased to be so used, reduced by the credits allowable against such tax, over

`(B) the tax imposed by section 2001 on the estate of the decedent, reduced by such credits.

For purposes of this paragraph, the value of the interest in qualified farmland specified in subparagraph (A) shall be the adjusted value of such interest as of the date of the disposition or cessation of such interest described in paragraph (1).

`(3) REGULATIONS- The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this subsection, including regulations requiring record keeping and information reporting, except that the Secretary may not impose a lien on the estate of the decedent or qualified farmland for such purposes.

`(e) Application of Other Rules- Rules similar to the rules of subsections (e) (other than paragraph (13) thereof), (f), (g), (h), and (i) of section 2032A shall apply for purposes of this section.

`(f) Election- The election under this subsection shall be made on or before the due date (including extensions) for filing the return of tax imposed by section 2001 and shall be made on such return.'.

(b) Clerical Amendment- The table of sections for part III of subchapter A of chapter 11 of such Code is amended by inserting after the item relating to section 2033 the following new item:

`Sec. 2033A. Exclusion of certain farmland so long as use as farmland continues.'.

(c) Effective Date- The amendments made by this section shall apply to estates of decedents dying after the date of the enactment of this Act.

SEC. 3. TEMPORARY EXCLUSION OF QUALIFIED CONSERVATION EASEMENTS.

(a) In General- Part III of subchapter A of chapter 11 of the Internal Revenue Code of 1986 (relating to gross estate), as amended by section 2, is amended by inserting after section 2033A the following new section:

`SEC. 2033B. TEMPORARY EXCLUSION OF QUALIFIED CONSERVATION EASEMENTS.

`(a) In General- In the case of an estate of a decedent to which this section applies, if the executor makes the election described in subsection (d)--

`(1) the value of the gross estate shall not include the value of land subject to a qualified conservation easement included in the estate, but

`(2) a tax under subsection (b) shall apply.

`(b) Tax Treatment of Dispositions and for Use Incompatible With Conservation Easement-

`(1) IMPOSITION OF RECAPTURE TAX- If, at any time after the decedent's death--

`(A) the qualified heir disposes of any interest in the land described in subsection (a)(1) (other than by a disposition to a member of his family), or

`(B) the qualified heir uses any portion of the land described in subsection (a)(1) in a manner which violates the terms of such easement,

then there is hereby imposed a recapture tax on such disposition or use.

`(2) AMOUNT OF RECAPTURE TAX- The amount of the tax imposed by paragraph (1) shall be the excess of--

`(A) the tax which would have been imposed by section 2001 on the estate of the decedent, determined as if--

`(i) section 2031(c) did not apply, and

`(ii) as if such estate included the interest described in paragraph (1)(A) or the portion described in paragraph (1)(B), as applicable,

reduced by the credits allowable against such tax, over

`(B) the tax imposed by section 2001 on the estate of the decedent, reduced by such credits.

For purposes of this paragraph, the value of any interest in land or portion of land subject to a qualified conservation easement shall be the fair market value of such interest or portion as of the date of the disposition or use of such interest or portion described in paragraph (1).

`(3) REGULATIONS- The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this subsection, including regulations requiring record keeping and information reporting, except that the Secretary may not impose a lien on the estate of the decedent, land subject to a qualified conservation easement, or qualified conservation easement for such purposes.

`(c) Land Subject to Qualified Conservation Easement- For purposes of this section, the terms `land subject to a qualified conservation easement' and `qualified conservation easement' have the meanings given such terms by section 2031(c)(8).

`(d) Election- The election under this subsection shall be made on or before the due date (including extensions) for filing the return of tax imposed by section 2001 and shall be made on such return.'.

(b) Clerical Amendment- The table of sections for subchapter B of chapter 62 of such Code is amended by adding at the end the following new item:

`Sec. 2033B. Temporary exclusion of qualified conservation easements.'.

(c) Effective Date- The amendments made by this section shall apply to estates of decedents dying after the date of the enactment of this Act.

SEC. 4. MODIFICATION OF DEFINITION OF QUALIFIED CONSERVATION EASEMENT.

(a) In General- Subparagraph (B) of section 2031(c)(8) of the Internal Revenue Code of 1986 is amended by striking `and the restriction on the use of such interest described in section 170(h)(2)(C) shall include a prohibition on more than a de minimis use for a commercial recreational activity'.

(b) Effective Date- The amendments made by this section shall apply to estates of decedents dying after the date of the enactment of this Act.

SEC. 5. MODIFICATION OF RULES RELATING TO VALUATION OF CERTAIN FARM, ETC., REAL PROPERTY.

(a) Disposition of Interest Subject to Qualified Conservation Easement- Subparagraph (A) of section 2032A(c)(1) of the Internal Revenue Code of 1986 is amended by striking `family)' and inserting `family or by a disposition to any other person when such interest in real property is subject to a qualified conservation easement (as defined in section 2031(c)(8)(B)))'.

(b) Woodlands Subject to Management Plan- Paragraph (2) of section 2032A(c) of such Code is amended by adding at the end the following new subparagraph:

`(F) EXCEPTION FOR WOODLANDS SUBJECT TO MANAGEMENT PLAN- Subparagraph (E) shall not apply to any disposition or severance of standing timber on a qualified woodland that is made pursuant to--

`(i) a written forest management plan developed by a credentialed professional forester,

`(ii) a written forest management plan that is equivalent to a forest stewardship plan, or

`(iii) a third-party audited forest certification system or similar land management protocol.'.

(c) Sale of Conservation Easement Not a Disposition- Paragraph (8) of section 2032A(c) of such Code is amended--

(1) by striking `A qualified' and inserting `Neither a qualified', and

(2) by inserting `nor a sale of a conservation easement limiting the use of qualified real property' after `otherwise'.

(d) Farm Defined- Paragraph (4) of section 2032A(e) of such Code is amended by striking `orchards and woodlands' and inserting `orchards, woodlands, and properties managed to provide habitat in support of fish and wildlife dependent recreation'.

(e) Farming Purpose Defined- Paragraph (5) of section 2032A(e) of such Code is amended--

(1) in subparagraph (A) by inserting `, silvicultural,' after `agricultural', and

(2) by striking `and' at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting `, and', and by adding at the end the following:

`(D) creating, restoring, enhancing, or maintaining habitat for the purpose of generating revenue from nature-oriented recreational opportunities, including hunting, fishing, wildlife observation, and related fish and wildlife dependent recreation.'.

(f) Effective Date- The amendments made by this section shall apply to estates of decedents dying after the date of the enactment of this Act.

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