[Congressional Bills 104th Congress]
[From the U.S. Government Printing Office]
[H.R. 4238 Introduced in House (IH)]
104th CONGRESS
2d Session
H. R. 4238
To amend the Internal Revenue Code of 1986 to enhance tax incentives
for charitable contributions, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 27, 1996
Mr. Boehner introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Economic and Educational Opportunities, Transportation and
Infrastructure, Commerce, and the Judiciary, 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
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to enhance tax incentives
for charitable contributions, 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 AND TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Compassionate
Community Act of 1996''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title and table of contents.
TITLE I--TAX INCENTIVES FOR CHARITABLE CONTRIBUTIONS
Sec. 101. Charitable credit and enhancement of charitable deduction.
Sec. 102. Credit for payment of wages while employee volunteers.
TITLE II--VOLUNTEER ENHANCEMENT
Sec. 201. Compensatory time.
TITLE III--COMMON SENSE LEGAL AND REGULATORY REFORMS FOR CHARITIES.
Subtitle A--Liability of Certain Tax Exempt Organizations Under CERCLA
Sec. 301. Limitation for certain tax exempt organizations.
Subtitle B--Liability of Certain Tax Exempt Organizations Under OSHA
Sec. 311. Notice of violation.
Sec. 312. Employer defenses.
Subtitle C--Fair Labor Standards Act Obligations of Certain Tax Exempt
Organizations
Sec. 321. Flexible and compressed schedules.
Subtitle D--Limited Damages in Negligence Claims
Sec. 331. Suits against charitable organizations.
Subtitle E--Volunteer Protection
Sec. 332. Findings and purpose.
Sec. 333. No preemption of State tort law.
Sec. 334. Limitation on liability for volunteers.
Sec. 335. Certification requirement and adjustment of social services
block grant allotments.
Sec. 336. Definitions.
Subtitle F--Charitable Medical Care
Sec. 341. Exemption of health care professionals from negligence
liability in the provision of certain
health care services without charge.
Subtitle G--Property Access
Sec. 351. Property access.
Subtitle H--Volunteer Firefighter and Rescue Squad Worker Protection
Sec. 361. Firefighter and rescue squad services.
Sec. 362. Waiver of overtime compensation.
Sec. 363. Coercion.
TITLE I--TAX INCENTIVES FOR CHARITABLE CONTRIBUTIONS
SEC. 101. CHARITABLE CREDIT AND ENHANCEMENT OF CHARITABLE DEDUCTION.
(a) Credit for Charitable Contributions.--
(1) In general.--Subpart A of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to
nonrefundable personal credits) is amended by inserting after
section 22 the following new section:
``SEC. 23. CHARITABLE CONTRIBUTIONS.
``(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this subtitle for the
taxable year an amount equal to the charitable contributions payment of
which is made within the taxable year.
``(b) Limitation.--The credit allowed under subsection (a) for the
taxable year shall not exceed $100 ($200 in the case of a joint
return).
``(c) Charitable Contribution.--For purposes of this section, the
term `charitable contribution' has the meaning given such term in
section 170.
``(d) Special Rules.--For purposes of this section, rules similar
to the rules of the last sentence of section 170(a)(1) shall apply.
``(e) Coordination With Deduction for Charitable Contributions.--
``(1) No double benefit.--No deduction shall be allowed
under section 170 with respect to any charitable contribution
for which a credit is allowed under this section.
``(2) Election to have section not apply.--A taxpayer may
elect, for any taxable year, to have this section not apply.''
(2) Clerical amendment.--The table of sections for subpart
A of part IV of subchapter A of chapter 1 of such Code is
amended by inserting after the item relating to section 22 the
following new item:
``Sec. 23. Charitable Contributions.
(b) Certain Limitations Inapplicable to Contributions by
Individuals to 501(c)(3) Organizations.--Paragraph (1) of section
170(b) of the Internal Revenue Code of 1986 (relating to percentage
limitations) is amended by adding at the end the following new
subparagraph:
``(G) Exception for contributions to 501(c)(3)
organizations.--The limitations of subparagraphs (A),
(B), (C), and (D) shall not apply to charitable
contributions to an organization described in section
501(c)(3) and exempt from tax under section 501(a), and
such contributions shall not be taken into account for
purposes of applying such subparagraphs to other
charitable contributions.''
(c) Contributions Made By Due Date of Return.--Subsection (a) of
section 170 of such Code (relating to charitable, etc., contributions
and gifts) is amended by adding at the end the following new paragraph:
``(4) Contributions made by individuals before due date of
return.--In the case of an individual, if a charitable
contribution is paid after the close of a taxable year and on
or before the due date (determined without regard to extensions
thereof) of the return for such taxable year, then the taxpayer
may elect to treat such contribution as paid during such
taxable year. For purposes of this paragraph, rules similar to
the rules of the last sentence of paragraph (2) shall apply.''
(d) Information Regarding Combined Federal Campaign.--With each
mailing by the Secretary of the Treasury of tax return forms to a
taxpayer in a State, such Secretary shall include a list of all
charities which participate in the Combined Federal Campaign within
such State.
(e) Effective Dates.--
(1) In general.--The amendments made by this section shall
apply to contributions made after the date of the enactment of
this Act.
(2) Credit for charitable contributions.--The amendments
made by subsection (a) shall apply to contributions made after
December 31, 1996.
(3) Information regarding combined federal campaign.--
Subsection (d) shall apply to mailings with respect to taxable
years ending after date of enactment.
SEC. 102. CREDIT FOR PAYMENT OF WAGES WHILE EMPLOYEE VOLUNTEERS.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 30A. CREDIT FOR PAYMENT OF WAGES WHILE EMPLOYEE VOLUNTEERS.
``(a) In General.--In the case of an employer, there shall be
allowed as a credit against the tax imposed by this chapter an amount,
with respect to each employee of such employer, equal to 60 percent of
the product of--
``(1) the number of hours of services performed by such
employee (without compensation other than by such employer)
during the taxable year for an organization described in
section 501(c)(3) and exempt from tax under section 501(a), and
``(2) the hourly wage paid or accrued by such employer to
such employee for such hours.
``(b) Limitations.--
``(1) In general.--With respect to any employee--
``(A) the number of hours taken into account under
subsection (a)(1) shall not exceed 52, and
``(B) the hourly wage taken into account under
subsection (a)(2) shall not exceed $20.00.
``(2) Regular pay as hourly wage.--In the case of an
employee other than a salaried employee, the hourly wage taken
into account under subsection (a)(2) shall be determined on the
basis of such employee's regular pay and without regard to
overtime pay.
``(3) Limitation on employees taken into account.--
``(A) Number of employees.--Not more than 100
employees of an employer may be taken into account
under subsection (a) for any taxable year.
``(B) Employees and former employees of charitable
organization.--Subsection (a) shall not apply with
respect to services performed by an individual for any
organization if such individual, at any time during the
taxable year or the preceding taxable year, was an
employee of such organization.
``(4) Application with other credits.--The credit allowed
by subsection (a) for any taxable year shall not exceed the
excess (if any) of--
``(A) the regular tax for the taxable year reduced
by the sum of the credits allowable under subpart A and
sections 27, 28, 29, and 30, over
``(B) the tentative minimum tax for the taxable
year.
``(c) Application to Salaried Employees.--
``(1) Hourly wage equivalent.--For purposes of this
section, the hourly wage of any salaried employee shall be
treated as being--
``(A) the wages (as defined in section 3121(a)) of
such employee from the employer for the taxable year,
divided by
``(B) the number of hours worked by the employee
during the taxable year, determined under regulations
prescribed by the Secretary.
``(2) Performance during normal working hours.--Subsection
(a) shall apply with respect to services performed by a
salaried employee only if such services are performed during
such employee's normal working hours (as determined under
regulations prescribed by the Secretary).
``(d) Certification by Charitable Organization.--Subsection (a)
shall not apply with respect to any hour of service by an employee
unless the employer receives, from the organization for which such
service is performed, a qualified certification that the employee
provided such services to such organization for such hour. For purposes
of the preceding sentence, the term `qualified certification' means a
written certification by an employee of such organization who holds a
position of responsibility in such organization and has made every
reasonable effort (including supervision of such employer's employee or
delegation of such supervision to a qualified subordinate) to ensure
the accuracy of such certification.
``(e) Coordination With Other Provisions.--No credit or deduction
shall be allowed under any other provision of this title for any amount
for which a credit is allowed under this section.
``(f) Partners and Partnerships.--For purposes of this section, in
the case of any partnership--
``(1) the term `employer' includes such partnership, with
respect to any partner, and
``(2) the term `employee' includes a partner.''
(b) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:
``Sec. 30A. Credit for payment of wages
while employee volunteers.''
(c) Effective Date.--The amendments made by this section shall
apply to services performed after December 31, 1996.
TITLE II--VOLUNTEER ENHANCEMENT
SEC. 201. COMPENSATORY TIME.
To give workers the scheduling flexibility they need to more fully
participate in charitable activities, section 7(o) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(o)) is amended to read as follows:
``(o)(1) An employee may receive, in accordance with this
subsection and in lieu of monetary overtime compensation, compensatory
time off at a rate not less than 1\1/2\ hours for each hour of
employment for which overtime compensation is required by this section.
``(2) An employer may provide compensatory time under paragraph (1)
only pursuant to--
``(A) applicable provisions of a collective bargaining
agreement, memorandum of understanding, or any other agreement
between the employer and representative of such employees; or
``(B) in the case of employees not covered by subparagraph
(A), an agreement or understanding arrived at between the
employer and employee before the performance of the work.
``(3) An employee, who is not an employee of a public agency, may
accrue not more than 240 hours of compensatory time. Not later than
January 31 of each calendar year, the employee's employer shall provide
monetary compensation for any compensatory time off accrued during the
preceding calendar year which was not used prior to December 31 of the
preceding year at a rate not less than 1\1/2\ times the regular rate
earned by the employee at the time the employee receives such payment.
An employer may designate and communicate to the employer's employees a
12-month period other than the calendar year, in which case such
compensation shall be provided not later than 31 days after the end of
such 12-month period.
``(4) If the work of an employee of a public agency for which
compensatory time may be provided included work in a public safety
activity, an emergency response activity, or a seasonal activity, the
employee engaged in such work may accrue not more than 480 hours of
compensatory time for hours worked after April 15, 1986. If such work
was any other work, the employee engaged in such work may accrue not
more than 240 hours of compensatory time for hours worked after April
15, 1986. Any such employee who, after April 15, 1986, has accrued 480
or 240 hours, as the case may be, of compensatory time off shall, for
additional overtime hours of work, be paid overtime compensation.
``(5) An employee who has accrued compensatory time off authorized
to be provided under paragraph (1) shall, upon termination of
employment, be paid for the unused compensatory time at a rate of
compensation not less than--
``(A) the average regular rate received by such employee
during the last 3 years of the employee's employment, or
``(B) the final regular rate received by such employee,
whichever is higher.
``(6) An employee--
``(A) who has accrued compensatory time off authorized to
be provided under paragraph (1), and
``(B) who has requested the use of such compensatory time,
shall be permitted by the employee's employer to use such time within a
reasonable period after making the request if the use of the
compensatory time does not unduly disrupt the operations of the
employer.
``(7) For purposes of this subsection--
``(A) the term `overtime compensation' means the
compensation required by subsection (a), and
``(B) the terms `compensatory time' and `compensatory time
off' mean hours during which an employee is not working, which
are not counted as hours worked during the applicable workweek
or other work period for purposes of overtime compensation, and
for which the employee is compensated at the employee's regular
rate.''.
TITLE III--COMMON SENSE LEGAL AND REGULATORY REFORMS FOR CHARITIES.
Subtitle A--Liability of Certain Tax Exempt Organizations Under CERCLA
SEC. 301. LIMITATION FOR CERTAIN TAX EXEMPT ORGANIZATIONS.
(a) Exemptions.--Section 107 of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 is amended by adding
the following new subsection after subsection (m):
``(n) Limitation for Certain Tax Exempt Organizations.--No
organization described in section 501(c)(3) of the Internal Revenue
Code of 1986 and exempt from tax under section 501(a) of such Code
shall be liable under this section or section 106 with respect to a
release or threatened release from a facility if such organization's
liability is based solely on the person's status under paragraph (1) of
subsection (a) as owner of the facility unless such organization--
``(1) was the sole owner of such facility during the period
when hazardous substances, pollutants, or contaminants were
placed at the facility;
``(2) the person seeking to hold such organization liable
provides specific evidence that--
``(A) the organization caused or contributed, or
participated in causing or contributing, to a release
or threat of release at the facility; and
``(B) failed to exercise due care with respect to
the hazardous substance or pollutant or contaminant
concerned, including precautions against foreseeable
acts of third parties, taking into consideration the
characteristics of such hazardous substance, in light
of all relevant facts and circumstances.
The exemption provided by this subsection shall not apply in the case
of an organization that is the sole owner of the facility concerned.''
(b) Effective Date.--The amendment made by subsection (a) shall
take effect with respect to all actions brought before, on, or after
the enactment of this Act other than an action in which final judgment
has been rendered by a court of competent jurisdiction before the date
of enactment of this Act or an action that has been resolved by a
judicially approved settlement before such date of enactment.
Subtitle B--Liability of Certain Tax Exempt Organizations Under OSHA
SEC. 311. NOTICE OF VIOLATION.
Section 9 of the Occupational Safety and Health Act of 1970 (29
U.S.C. 658) is amended by adding at the end the following new
subsection:
``(d)(1) In the case of an employer described in section 501(c)(3)
of the Internal Revenue Code of 1986 and exempt from taxation under
section 501(a) of such Code, this subsection shall apply in lieu of
subsection (a). Except as provided in subsection (b), in the case of an
employer described in section 501(c)(3) of the Internal Revenue Code of
1986 and exempt from taxation under section 501(a) of such Code, if,
upon inspection or investigation, the Secretary or the Secretary's
authorized representative believes that such employer or an employee of
such an employer has violated a requirement of section 5, of any
standard, rule or order prescribed pursuant to section 6, or of any
regulations prescribed pursuant to this Act, the Secretary shall with
reasonable promptness so notify the employer. Each such notice shall be
in writing and shall describe with particularity the nature of the
violation and the recommendations for abatement. In addition, the
notice shall fix a reasonable time for abatement of the alleged
violation. Such time for abatement shall be not less than 30 days,
except that a shorter period may be allowed if the condition
constitutes a direct threat to employees and a shorter period is
reasonable under all of the circumstances.
``(2) If upon a follow up inspection the Secretary believes that a
violation of a standard, rule, or order prescribed under section 6, or
a violation of any regulation prescribed pursuant to this Act,
previously identified in a notice as provided in paragraph (1), remains
and the time provided for its abatement has expired, the Secretary may
issue a citation to the employer. Each such citation shall be in
writing and shall describe with particularity the nature of the
violation, including a reference to the provision of the Act, standard,
rule, regulation, or order alleged to have been violated.
Notwithstanding the issuance of a notice under paragraph (1), the
Secretary shall not issue a citation under this paragraph with respect
to de minimis violations which have no direct or immediate relationship
to safety or health. For purposes of this paragraph, a violation of any
requirement for posting, recordkeeping, reporting, notification, or
compiling or maintaining written documents or records shall be
considered a de minimis violation unless the Secretary establishes that
such violation has a direct relationship to the safety or health of
employees or reflects an intent to mislead or deceive the Secretary or
any employee. For purposes of this Act, a citation issued under this
paragraph shall be treated as a citation issued under subsection (a).
``(3) The notice required in paragraph (1) before issuance of a
citation shall not be required in the case of any alleged violation
causing death or serious injury to an employee or which constitutes an
imminent danger to an employee.''.
SEC. 312. EMPLOYER DEFENSES.
Section 9 of the Occupational Safety and Health Act of 1970 (29
U.S.C. 658), as amended by section 311, is amended by adding at the end
the following:
``(f) No citation with respect to an alleged violation may be
issued under subsection (b) to an employer described in section
501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax
under section 501(a) of such Code, unless the employer knew or with the
exercise of reasonable diligence would have known of the presence of
such alleged violation. No citation shall be issued under subsection
(b) to such an employer for an alleged violation of any standard, rule,
or order promulgated pursuant to section 6, or any other regulation
promulgated under this Act if such employer demonstrates that--
``(1) employees of such employer have been provided with
any training and equipment required by the standard or rule at
issue;
``(2) work rules designed to prevent such a violation have
been established and communicated to employees by such employer
and the employer has taken reasonable measures to implement
such work rules and to discipline employees when violations of
such work rules have been discovered; and
``(3) the failure of employees to observe work rules led to
the violation.
``(g) A citation issued under subsection (b) to an employer
described in section 501(c)(3) of the Internal Revenue Code of 1986 and
exempt from tax under section 501(a) of such Code, who violates the
requirements of any standard, rule, or order promulgated pursuant to
section 6 or any other regulation promulgated under this Act shall be
vacated if such employer demonstrates that employees of such employer
were protected by alternative methods substantially equal or more
protective of the employee's safety and health than those required by
such standard, rule, order, or regulation in the factual circumstances
underlying the citation.
``(h) Notwithstanding any other provision of law, in the case of an
employer described in section 501(c)(3) of the Internal Revenue Code of
1986 and exempt from tax under section 501(a) of such Code, compliance
with a requirement under this Act or any other Federal regulatory
requirement designed to protect human health or safety shall be a
defense against a citation or any civil or administrative action for a
violation of a requirement under this or any other law, where the
requirements under the 2 laws are potentially in conflict. For purposes
of this subsection, the term `potentially in conflict' means a
requirement that overlaps with, is inconsistent with, or conflicts
with, a requirement under this Act, and includes labeling requirements
for the same product and training requirements that are related to the
same hazard.
``(i) Subsections (f), (g), and (h) shall not be construed to
eliminate or modify other defenses which may exist to any citation.''.
Subtitle C--Fair Labor Standards Act Obligations of Certain Tax Exempt
Organizations
SEC. 321. FLEXIBLE AND COMPRESSED SCHEDULES.
The Fair Labor Standards Act of 1938 is amended by inserting after
section 13 (29 U.S.C. 213) the following new section:
``SEC. 13A. FLEXIBLE AND COMPRESSED SCHEDULES.
``(a) Purpose.--The purpose of this section is to balance the
demands of workplaces with the needs of families in the United States.
``(b) Compressed Schedules.--
``(1) In general.--Notwithstanding any other provision of
law, a tax-exempt employer may establish programs that allow
the use of a compressed schedule that consists of--
``(A) in the case of a schedule of a full-time
employee, a 160-hour basic work requirement, over a 4-
week period, that is scheduled for less than 20
workdays; and
``(B) in the case of a schedule of a part-time
employee, a basic work requirement of less than 160
hours, over a 4-week period, that is scheduled for less
than 20 workdays.
``(2) Overtime compensation provisions.--Section 7 and any
other provision of law that relates to premium pay for overtime
work shall not apply to the hours that constitute such a
compressed schedule.
``(3) Computation of overtime.--In the case of any full-
time employee, hours worked in excess of such a compressed
schedule shall be overtime hours and shall be paid for as
provided by the applicable provisions referred to in paragraph
(2). In the case of any part-time employee on such a compressed
schedule, overtime pay shall begin to be paid after the same
number of hours of work after which a full-time employee on a
similar schedule would begin to receive overtime pay.
``(c) Flexible Schedules.--
``(1) In general.--Notwithstanding any other provision of
law, a tax-exempt employer may establish programs that allow
the use of flexible schedules that include--
``(A) designated hours and days during which an
employee on such a schedule must be present for work;
and
``(B) designated hours during which an employee on
such a schedule may elect the time of the arrival of
such employee at and departure of such employee from
work, solely for such purpose or, if and to the extent
permitted, for the purpose of accumulating credit hours
to reduce the length of the workweek or another
workday.
``(2) Overtime compensation provisions.--For purposes of
determining compensation for overtime hours in the case of an
employee participating in a program under this subsection--
``(A) the tax-exempt employer may, on request of
the employee, grant the employee compensatory time off
in lieu of payment for such overtime hours, whether or
not irregular or occasional in nature and
notwithstanding section 7 or any other provision of
law; or
``(B) the employee shall be compensated for such
overtime hours in accordance with such provisions, as
applicable.
``(3) Computation of overtime.--Notwithstanding the
provisions of law referred to in paragraph (2)(A), an employee
shall not be entitled to be compensated for credit hours worked
except to the extent such employee is allowed to have such
hours taken into account with respect to the basic work
requirement of the employee.
``(4) Accumulation and compensation.--
``(A) Accumulation.--A full-time employee on a
flexible schedule under this subsection can accumulate
not more than 48 credit hours, and a part-time employee
can accumulate not more than \1/4\ of the hours in the
basic work requirement, over a 4-week period, of the
employee, for carryover from a 4-week period to a
succeeding 4-week period for credit to the basic work
requirement for such period.
``(B) Compensation.--Any employee who is on a
flexible schedule program under this subsection and who
is no longer subject to such a program shall be paid at
the then current rate of basic pay of the employee
for--
``(i) in the case of a full-time employee,
not more than 48 credit hours accumulated by
such employee; or
``(ii) in the case of a part-time employee,
the number of credit hours (not in excess of
\1/4\ of the hours in the basic work
requirement, over a 4-week period, of the
employee) accumulated by such employee.
``(d) Participation.--
``(1) In general.--Except as provided in paragraph (3), no
employee may be required to participate in a program described
in this section.
``(2) Prohibition of coercion.--
``(A) An employer may not directly or indirectly
intimidate, threaten, or coerce, or attempt to
intimidate, threaten, or coerce, any employee for the
purpose of interfering with such employee's rights
under this section to elect a time of arrival or departure, to elect or
not to elect to work a compressed work schedule, to work or not to work
credit hours, or to request or not to request compensatory time off in
lieu of payment for overtime hours.
``(B) For the purpose of subsection (A), the term
`intimidate, threaten, or coerce' includes, but is not
limited to, promising to confer or conferring any
benefit (such as appointment, promotion, or
compensation), or effecting or threatening to effect
any reprisal (such as deprivation of appointment,
promotion, or compensation).''
``(3) Collective bargaining agreement.--In a case in which
a valid collective bargaining agreement exists, an employee may
only be required to participate in such a program in accordance
with the agreement.
``(e) Application of Programs in the Case of Collective Bargaining
Agreements.--
``(1) Applicable requirements.--In the case of employees in
a unit represented by an exclusive representative, any flexible
or compressed schedule described in subsection (b) or (c),
respectively, and the establishment and termination of any such
schedule, shall be subject to the provisions of this section
and the terms of a collective bargaining agreement between the
employer and the exclusive representative.
``(2) Inclusion of employees.--Employees within a unit
represented by an exclusive representative shall not be
included within any program under this section except to the
extent expressly provided under a collective bargaining
agreement between the employer and the exclusive
representative.
``(3) Collective bargaining agreements.--Nothing in this
section shall be construed to diminish the obligation of an
employer to comply with any collective bargaining agreement or
any employment benefits program or plan that provides lesser or
greater rights to employees than the benefits established under
this section.
``(f) Definitions.--
``(1) Basic work requirement.--The term `basic work
requirement' means the number of hours, excluding overtime
hours, that an employee is required to work or is required to
account for by leave or otherwise.
``(2) Collective bargaining.--The term `collective
bargaining' means the performance of the mutual obligation of
the representative of an employer and the exclusive
representative of employees in an appropriate unit to meet at
reasonable times and to consult and bargain in a good-faith
effort to reach agreement with respect to the conditions of
employment affecting such employees and to execute, if
requested by either party, a written document incorporating any
collective bargaining agreement reached, but the obligation
referred to in this paragraph does not compel either party to
agree to a proposal or to make a concession.
``(3) Collective bargaining agreement.--The term
`collective bargaining agreement' means an agreement entered
into as a result of collective bargaining.
``(4) Credit hours.--The term `credit hours' means any
hours, within a flexible schedule established under subsection
(c), that are in excess of the basic work requirement of an
employee and that the employee elects to work so as to vary the
length of a workweek or a workday.
``(5) Employee.--The term `employee' means an employee, as
defined in section 3, except that the term shall not include an
employee, as defined in section 6121(2) of title 5, United
States Code.
``(6) Exclusive representative.--The term `exclusive
representative' means any labor organization that--
``(A) is certified as the exclusive representative
of employees in an appropriate unit pursuant to Federal
law; or
``(B) was recognized by an employer immediately
before the date of enactment of this section as the
exclusive representative of employees in an appropriate
unit--
``(i) on the basis of an election; or
``(ii) on any basis other than an election;
and continues to be so recognized.
``(7) Overtime hours.--The term `overtime hours'--
``(A) when used with respect to flexible schedule
programs under subsection (c), means all hours in
excess of 8 hours in a day or 40 hours in a week that
are officially ordered in advance, but does not include
credit hours; and
``(B) when used with respect to compressed schedule
programs under subsection (b), means any hours in
excess of the specified hours that constitute the compressed schedule.
``(8) Tax-exempt employer.--The term `tax-exempt employer'
means an employer, as defined in section 3, which is described
in section 501(c)(3) of the Internal Revenue Code of 1986 and
exempt from tax under section 501(a) of such Code, except that
the term shall not include any person acting in relation to an
employee, as defined in section 6121(2) of title 5, United
States Code.''
Subtitle D--Limited Damages in Negligence Claims
SEC. 331. SUITS AGAINST CHARITABLE ORGANIZATIONS.
In any civil action brought for negligence against an organization
described in section 501(c)(3) of the Internal Revenue Code of 1986 the
amount of non-economic damages that may be recovered may be not more
than $250,000.
Subtitle E--Volunteer Protection
SEC. 332. FINDINGS AND PURPOSE.
(a) Findings.--The Congress finds and declares that--
(1) the willingness of volunteers to offer their services
is deterred by potential personal liability for simple mistakes
made in the course of volunteer service;
(2) as a result, many nonprofit public and private
organizations and governmental entities, including voluntary
associations, social service agencies, educational
institutions, local governments, foundations, and other civic
programs, have been adversely affected through the withdrawal
of volunteers from boards of directors and service in other
capacities;
(3) the contribution of these programs to their communities
is thereby diminished, resulting in fewer and higher cost
programs than would be obtainable if volunteers were
participating; and
(4) because Federal funds are expended on useful and cost-
effective social service programs which depend heavily on
volunteer participation, protection of voluntarism through
clarification and limitation of the personal liability risks
assumed by the volunteer in connection with such participation
is an appropriate subject for Federal encouragement of State
reform.
(b) Purpose.--It is the purpose of this Act to promote the
interests of social service program beneficiaries and taxpayers and to
sustain the availability of programs and nonprofit organizations and
governmental entities which depend on volunteer contributions by
encouraging reasonable reform of State laws to provide protection from
personal financial liability to volunteers serving with nonprofit
organizations and governmental entities for actions undertaken in good
faith on behalf of such organizations.
SEC. 333. NO PREEMPTION OF STATE TORT LAW.
Nothing in this Act shall be construed to preempt the laws of any
State governing tort liability actions.
SEC. 334. LIMITATION ON LIABILITY FOR VOLUNTEERS.
(a) Liability Protection for Volunteers.--Except as provided in
subsections (b) and (d), any volunteer of a nonprofit organization or
governmental entity shall incur no personal financial liability for any
tort claim alleging damage or injury from any act or omission of the
volunteer on behalf of the organization or entity if--
(1) such volunteer was acting in good faith and within the
scope of such volunteer's official functions and duties with
the organization or entity; and
(2) such damage or injury was not caused by willful and
wanton misconduct by such volunteer.
(b) Concerning Responsibility of Volunteers With Respect to
Organizations.--Nothing in this section shall be construed to affect
any civil action brought by any nonprofit organization or any
governmental entity against any volunteer of such organization or
entity.
(c) No Effect on Liability of Organization.--Nothing in this
section shall be construed to affect the liability of any nonprofit
organization or governmental entity with respect to injury caused to
any person.
(d) Exceptions to Volunteer Liability Protection.--A State may
impose one or more of the following conditions on and exceptions to the
granting of liability protection to any volunteer of an organization or
entity required by subsection (a):
(1) The organization or entity must adhere to risk
management procedures, including mandatory training of
volunteers, as defined by the Secretary of Health and Human
Services by regulation.
(2) The organization or entity shall be liable for the acts
or omissions of its volunteers to the same extent as an
employer is liable, under the laws of that State, for the acts
or omissions of its employees.
(3) The protection from liability does not apply--
(A) if the volunteer was operating a motor vehicle,
vessel, aircraft, or other vehicle for which the State
involved requires the operator or vehicle owner to
maintain insurance;
(B) in the case of a suit brought by an appropriate
officer of a State or local government to enforce a
Federal, State, or local law; and
(C) to the extent the claim would be covered under
any insurance policy.
(4) The protection from liability shall apply only if the
organization or entity provides a financially secure source of
recovery for individuals who suffer injury as a result of
actions taken by a volunteer on behalf of the organization or
entity. A financially secure source of recovery may be an
insurance policy within specified limits, comparable coverage
from a risk pooling mechanism, equivalent assets, or
alternative arrangements that satisfy the State that the entity
will be able to pay for losses up to a specified amount.
Separate standards for different types of liability exposure
may be specified.
SEC. 335. CERTIFICATION REQUIREMENT AND ADJUSTMENT OF SOCIAL SERVICES
BLOCK GRANT ALLOTMENTS.
(a) Certification and Block Grant Allotments.--In the case of any
State which certifies, not later than 2 years after the date of the
enactment of this Act, to the Secretary of Health and Human Services
that it has enacted, adopted, or otherwise has in effect State law
which substantially complies with section 4(a), the Secretary shall
increase by 1 percent the fiscal year allotment which would otherwise
be made to such State to carry out the Social Services Block Grant
Program under title XX of the Social Security Act.
(b) Continuation of Increase.--Any increase made under subsection
(a) in an allotment to a State shall remain in effect only if the State
makes a certification to the Secretary of Health and Human Services,
not later than the end of each 1-year period occurring successively
after the end of the 2-year period described in subsection (a), that it
has in effect State law which substantially complies with section 4(a).
SEC. 336. DEFINITIONS.
For purposes of this subtitle--
(1) the term ``volunteer'' means an individual performing
services for a nonprofit organization or a governmental entity
who does not receive--
(A) compensation (including reimbursement or
allowance for expenses), or
(B) any other thing of value in lieu of
compensation,
in excess of $300, and such term includes a volunteer serving
as a director, officer, trustee, or direct service volunteer;
(2) the term ``nonprofit organization'' means any
organization described in section 501(c)(3) of the Internal
Revenue Code of 1986 and exempt from tax under section 501(a)
of such Code;
(3) the term ``damage or injury'' includes physical,
nonphysical, economic, and noneconomic damage; and
(4) the term ``State'' means each of the several States,
the District of Columbia, the Commonwealth of Puerto Rico, the
Virgin Islands, Guam, American Samoa, the Northern Mariana
Islands, any other territory or possession of the United
States, or any political subdivision of any such State,
territory, or possession.
Subtitle F--Charitable Medical Care
SEC. 341. EXEMPTION OF HEALTH CARE PROFESSIONALS FROM NEGLIGENCE
LIABILITY IN THE PROVISION OF CERTAIN HEALTH CARE
SERVICES WITHOUT CHARGE.
(a) Limited Liability.--
(1) In general.--Subject to subsection (b), a health care
professional who is licensed or certified to furnish health
care services by the appropriate authorities for practice in a
State shall not be liable for any civil damages for any act or
omission resulting from the rendering of a health care service
described in paragraph (2) unless the act or omission was the
result of gross negligence or willful misconduct.
(2) Health care service described.--
(A) In general.--A health care service described in
this paragraph is a health care service which is--
(i) voluntarily rendered by a health care
professional--
(I) within the scope of the health
care professional's license or
certification; and
(II) without charge to the
recipient of such service (or any
health insurance plan or program under
which the recipient is covered); and
(ii) offered and rendered in, or upon
referral from, a free medical clinic.
(B) Free medical clinic.--
(i) In general.--For purposes of
subparagraph (A)(iii), a free medical clinic is
a private, not-for-profit entity which--
(I) is described in section
501(c)(3) of the Internal Revenue Code
of 1986 and exempt from taxation under
section 501(a);
(II) is licensed if required by the
State in which it is located; and
(III) provides free outpatient
health care services, a majority of
which are rendered to individuals whose
income does not exceed 200 percent of
the poverty line.
(ii) Poverty line.--For purposes of clause
(i)(III), the term ``poverty line'' has the
same meaning given such term in section 673(2)
of the Community Services Block Grant Act (42
U.S.C. 9902(2)).
(b) Requirements Prior to Furnishing the Service.--Subsection
(a)(1) shall apply only if a health care professional before furnishing
a health care service--
(1) agrees to furnish the health care service voluntarily
and without charge to the recipient of such service (or any
health insurance plan or program under which the recipient is
covered); and
(2) provides the recipient of the health care service with
adequate notice, as determined by the Secretary of Health and
Human Services, of the health care professional's limited
liability with respect to the service.
(c) Preemption.--The provisions of this section shall preempt any
State law to the extent such law is inconsistent with such provisions.
The provisions of this section shall not preempt any State law that
provides greater incentives or protections to a health care
professional rendering a health care service described in subsection
(a)(2).
(d) Effective Date.--This section shall apply with respect to
health care services furnished on or after the date of the enactment of
this Act.
Subtitle G--Property Access
SEC. 351. PROPERTY ACCESS.
Section 8(a)(1) of the National Labor Relations Act is amended by
adding after ``section 7'' the following: ``Provided, That an employer
is not required to allow access to its business property to employees
or nonemployees for purposes of union organizing, solicitation,
distribution, picketing, or other union advocacy or activities, even if
the employer allows such access to organizations for charitable, civic,
or religious purposes.''.
Subtitle H--Volunteer Firefighter and Rescue Squad Worker Protection
SEC. 361. FIREFIGHTER AND RESCUE SQUAD SERVICES.
Paragraph (4) of section 3(e) of the Fair Labor Standards Act of
1938 (29 U.S.C. 303(e)) is amended by adding after subparagraph (B) the
following:
``(C) The term `employee' does not include a firefighter or a
member of a rescue squad during the period in which the firefighter or
rescue squad member volunteers the firefighter's or member's services
at a location where the firefighter or member is not then or regularly
employed.''.
SEC. 362. WAIVER OF OVERTIME COMPENSATION.
The employer of a firefighter or member of a rescue squad is not
required to pay the firefighter or member overtime compensation under
section 7 of the Fair Labor Standards Act of 1938 for a period--
(1) when the firefighter or member volunteered their
services to the employer, and
(2) for which the firefighter or member signed a legally
binding waiver of such compensation.
SEC. 363. COERCION.
Section 7 of the Fair Labor Standards Act of 1938 (29 U.S.C. 207)
is amended by adding at the end the following:
``(r) No employer may require (directly or indirectly) an
employee who is a firefighter or member of a rescue squad to
volunteer the employee's firefighting or rescue squad services
during any period in which such employee would be entitled to
receive compensation for overtime employment under subsection
(a) if section 3(e)(4)(C) was not in effect.''.
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