Summary: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 - Title I: Global War on Terror Supplemental Appropriations - Chapter 1 - Makes FY2007 emergency supplemental appropriations to the Department of Agriculture, Foreign Agricultural Service, for commodities supplied in connection with dispositions abroad under Public Law 480 Title II Grants. (Sec. 1101) Makes specified appropriations to reimburse the Commodity Credit Corporation for the release of eligible commodities for emergency humanitarian food needs in developing countries under the Bill Emerson Humanitarian Trust Act, in order to replenish the Bill Emerson Humanitarian Trust. Chapter 2 - Makes FY2007 emergency supplemental appropriations to the Department of Justice, to remain available through FY2008, for general legal activities, U.S. Attorneys, the U.S. Marshals Service, the National Security Division, the Federal Bureau of Investigation (FBI), the Drug Enforcement Administration, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, and the Federal Prison System. Allocates certain funds, including funds for the Office of the Inspector General, to implement corrective actions in response to the findings and recommendations in the Office of Inspector General report, "A Review of the Federal Bureau of Investigation's Use of National Security Letters." Chapter 3 - Makes emergency supplemental appropriations for the Department of Defense (DOD) for FY2007 for contingency operations directly related to the global war on terror and other unanticipated defense-related operations, specifically for: (1) military personnel; (2) operation and maintenance (O&M); (3) the Afghanistan Security Forces Fund; (4) the Iraq Security Forces Fund; (5) the Iraq Freedom Fund; (6) the Joint Improvised Explosive Device Defeat Fund; (7) the Strategic Reserve Readiness Fund; (8) procurement; (9) research, development, test and evaluation; (10) Defense Working Capital Funds; (11) the National Defense Sealift Fund; (12) the Defense Health Program; (13) defense drug interdiction and counter-drug activities; and (14) the Intelligence Community Management Account. (Sec. 1302) Authorizes the Secretary of Defense (Secretary, for purposes of this Chapter), in the national interest, to transfer between appropriations up to $3.5 billion of the funds made available to DOD in this Chapter. Requires congressional notification of each transfer. (Sec. 1306) Authorizes the Secretary to use specified funds to support counter-drug activities of the governments of Afghanistan and Pakistan. (Sec. 1307) Allows specified O&M funds to be used to fund the Commander's Emergency Response Program (urgent humanitarian relief and reconstruction in Iraq and Afghanistan). Requires quarterly reports from the Secretary to the congressional defense committees on the use of such funds. (Sec. 1308) Continues through FY2008 required reports from the Secretary to Congress on progress toward military and political stability in Iraq. (Sec. 1311) Prohibits any funds from being obligated or expended by the U.S. government to: (1) establish any military installation or base for the permanent stationing of U.S. Armed Forces in Iraq; or (2) exercise U.S. control over any oil resource of Iraq. (Sec. 1312) Prohibits funds from this Act from being used in contravention of specified laws enacted or regulations promulgated to implement the United Nations (UN) Convention Against Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment. (Sec. 1313) Requires quarterly reports to the defense committees from the: (1) Secretary on readiness assessments of Iraq and Afghan security forces; and (2) Director of the Office of Management and Budget (OMB) on proposed uses of funds in the Iraq Security Forces Fund and the Afghanistan Security Forces Fund. Directs the Secretary to notify such committees of any use or transfer of such funds in excess of $15 million. (Sec. 1315) Prohibits the obligation of more than 85% of O&M funds until the Secretary reports to the defense committees on the use of contracted services in support of U.S. military and reconstruction activities in Iraq and Afghanistan. (Sec. 1316) Authorizes a member of the Armed Forces, during the period beginning on the date of enactment of this chapter and ending on September 30, 2007, to designate another person (in lieu of a codified list of survivors) to receive up to 50% of the death gratuity payable to such member upon their death from active-duty military service. (Sec. 1317) Increases from 20 to 287 the number of heavy and light armored vehicles authorized to be purchased by DOD for force protection purposes in Iraq and Afghanistan. (Sec. 1318) Directs the Secretary to annually inspect, for maintenance and operation quality control purposes, each DOD military medical treatment facility, each military quarters housing medical hold personnel, and each military quarters housing medical holdover personnel. Requires: (1) the correction of deficiencies found; and (2) a report from the Secretary to the defense committees setting forth appropriate standards in the event that no maintenance or operations standards exist at any such facility or if current standards are inadequate. (Sec. 1319) Authorizes the use of specified funds from the Iraq Security Forces Fund to assist the government of Iraq to support the disarmament, demobilization, and reintegration of militias and illegal armed groups. (Sec. 1320) Earmarks specified DOD funds to commission an independent private entity to assess the current capabilities of the Iraqi Security Forces. Requires a findings report from such entity to specified congressional committees. (Sec. 1321) Authorizes the President to award the Medal of Honor to Woodrow W. Keeble for acts of valor during the Korean War. (Sec. 1323) Provides for the transfer of appropriated funds from specified military accounts to the Economic Support Fund, for use in programs in Pakistan. Chapter 4 - Makes emergency supplemental FY2007 appropriations to the Department of Energy, National Nuclear Security Administration, for Defense Nuclear Non-proliferation. Chapter 5 - Makes emergency supplemental FY2007 appropriations to the Department of Homeland Security (DHS) for: (1) Analysis and Operations to support the State and Local Fusion Center program; (2) Customs and Border Protection (CBP) to increase the number of officers, intelligence analysts, and support staff responsible for container security inspections and for other efforts to improve supply chain security, with a specified amount transferred to the Federal Law Enforcement Training Center for basic training costs; (3) Air and Marine Interdiction, Operations, Maintenance, and Procurement for air and marine operations on the Northern Border; (4) Immigration and Customs Enforcement (ICE); (5) the Transportation Security Administration (TSA) for aviation security, including the procurement and installation of checked baggage explosives detection systems, the expansion of checkpoint explosives detection pilot systems, and air cargo security, and for Federal Air Marshals; (6) National Protection and Programs for infrastructure protection and information security and for the Office of Health Affairs for nuclear event public health assessment and planning and other activities; (7) the Federal Emergency Management Agency (FEMA), including for management and administration, state and local programs (for port security grants, intercity rail passenger transportation, freight rail, and transit security grants, regional grants and regional technical assistance to high risk urban areas for catastrophic event planning and preparedness), and emergency management performance grants; (8) Citizenship and Immigration Services (CIS) to address backlogs of security checks associated with pending applications and petitions; (9) Science and Technology for research, development, acquisition, and operations for air cargo security research; and (10) the Domestic Nuclear Detection Office for non-container, rail aviation, and intermodal radiation detection activities and for systems acquisition. (Sec. 1501) Amends the Department of Homeland Security Appropriations Act, 2007 to require information developed under provisions regarding the Secretary's issuance of interim final regulations establishing risk-based performance standards for security of chemical facilities and requiring vulnerability assessments and the development and implementation of site security plans for chemical facilities to be given protection from public disclosure identical to that given information developed by chemical facilities subject to regulation. Requires site security plans to be treated as sensitive security information. Provides that such Act shall not preclude or deny the right of any state or political subdivision to adopt or enforce any chemical facility security regulation, requirement, or standard that is more stringent than one issued under such Act. Directs the Secretary to update the regulations administered by the Secretary that govern sensitive security information to ensure the protection of all information required to be protected under such Act. Prohibits the use of funds provided in this Act or in such Act to carry out provisions of the Homeland Security Act of 2002 regarding reorganization. Directs the Secretary to require all DHS contracts that provide award fees to link such fees to successful acquisition outcomes, which shall be specified in terms of cost, schedule, and performance. Chapter 6 - Makes emergency supplemental FY2007 appropriations to the House of Representatives and GAO. Chapter 7 - Makes supplemental appropriations for the Department of Defense (DOD) for military construction and the Department of Defense Base Closure Account 2005. (Sec. 1701) Prohibits any funds from being used to close Walter Reed Army Medical Center until equivalent medical facilities at the Walter Reed National Medical Center at Naval Medical Center, Bethesda, Maryland, and/or the Fort Belvoir, Virginia, Community Hospital have been constructed and equipped. Requires that, during any such transition, the Walter Reed Army Medical Center shall be adequately funded to maintain the maximum level of inpatient and outpatient services. (Sec. 1702) Prohibits any funds from being used to reorganize or relocate the functions of the Armed Forces Institute of Pathology until the Secretary of Defense has submitted to the defense and appropriations committees a detailed plan and timetable for the proposed reorganization and relocation. Outlines plan requirements, including consideration of a related study being prepared by the GAO. Chapter 8 - Makes additional FY2008 appropriations for the Department of State for: (1) administration of foreign affairs and diplomatic and consular programs; (2) the Office of Inspector General; (3) educational and cultural exchange programs; and (4) international organizations and peacekeeping. Makes additional FY2008 appropriations for the United States Agency for International Development (USAID) for: (1) the Child Survival and Health Programs Fund; (2) international disaster and famine assistance; and (3) operating expenses, including the Office of Inspector General. Makes additional FY2008 appropriations for: (1) the Economic Support Fund; (2) the Democracy Fund for democracy programs in Iraq; (3) assistance to eastern Europe and the Baltic States for Kosovo; (4) international narcotics control and law enforcement; (5) migration and refugee assistance, with a set-aside for the rescue of Iraqi scholars; (6) the United States Emergency Refugee and Migration Assistance Fund; (7) nonproliferation, antiterrorism, and demining; (8) the Broadcasting Board of Governors for international broadcasting operations; (9) the Department of the Treasury's international affairs technical assistance program; and (10) the foreign military financing program and peacekeeping operations. Rescinds specified funds for the Colombian Navy. (Sec. 1801) Authorizes the obligation and expenditure of funds appropriated under this title notwithstanding specified provisions of the State Department Basic Authorities Act of 1956, the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995, and the National Security Act of 1947. (Sec. 1802) Amends the Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004, as amended by the John Warner National Defense Authorization Act for Fiscal Year 2007 and the Iraq Reconstruction Accountability Act of 2006 to revise the calculation provision for termination of the Office of the Special Inspector General for Iraq Reconstruction. (Sec. 1803) Prohibits: (1) economic support fund assistance under this Act from being made available to the government of Lebanon until the Secretary of State reports to the House and Senate Committees on Appropriations respecting Lebanon's economic reform plan and on the specific conditions and benchmarks agreed upon by the United States and Lebanon pursuant to the Memorandum of Understanding on cash transfer assistance for Lebanon; and (2) military financing or narcotics control/law enforcement fund assistance under this Act being made available to Lebanon until the Secretary reports to the Committees respecting procedures established to determine eligibility of members and units of the armed forces and police forces of Lebanon to participate in U.S. training and assistance programs and on the end use monitoring of all equipment provided under such programs. Requires the Secretary to certify to the Committees, prior to the initial obligation of certain military and antiterrorism assistance funds for Lebanon, that efforts have been made to ensure that such assistance is not provided to terrorist or terrorist-supporting individuals or entities. (Sec. 1804) Authorizes FY2007 appropriations for Department of the Treasury bilateral economic assistance to be used to assist Liberia in retiring its debts to the International Monetary Fund (IMF), the International Bank for Reconstruction and Development (World Bank), and the African Development Bank. (Sec. 1805) Directs the Department of State to provide GAO staff members country clearances, life support, and logistical and security support necessary for GAO personnel to establish a presence in Iraq for periods of at least 45 days. (Sec. 1806) Makes the Assistant Secretary of State for Democracy, Human Rights and Labor responsible for all policy, funding, and programming decisions regarding funds made available under this Act and prior Acts making appropriations for foreign operations, export financing and related programs for the Human Rights and Democracy Fund of the Bureau of Democracy, Human Rights and Labor. (Sec. 1807) Authorizes, and sets forth the conditions under which, the Inspector General of the Department of State and the Broadcasting Board of Governors may use personal services contracts to engage U.S. citizens to support the Office of the Inspector General's oversight of Iraq and Afghanistan programs. (Sec. 1808) Sets forth specified funding tables. (Sec. 1809) Directs the Secretary to report to the Committees respecting planned expenditures of funds under this chapter, with specified exceptions. (Sec. 1810) Prohibits economic support fund assistance under this Act to be made available to the government of Pakistan for non-project assistance until the Secretary reports to the Committees respecting the oversight mechanisms, performance benchmarks, and implementation processes for such funds. Sets aside amounts for political party development and election observation programs. (Sec. 1811) Authorizes specified funds under this Act to be used for a civilian reserve corps. (Sec. 1812) Directs the President to appoint a Coordinator for Iraq Assistance who shall be responsible for developing and implementing an overall strategy for political, economic, and military assistance for Iraq. Chapter 9 - (Sec. 1901) Prohibits funds from being used to deploy any unit of the Armed Forces to Iraq unless the chief of the military department concerned has certified to the defense and appropriations committees at least 15 days in advance that such unit is fully mission capable. Allows the President to waive a finding of not fully mission capable, and to deploy such a unit, if the President finds it necessary for national security and details the particular reason(s) why the unit's deployment is necessary. (Sec. 1902) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of extending the deployment for Operation Iraqi Freedom of any unit of the: (1) Army, Army Reserve, or Army National Guard beyond 365 days; or (2) Marine Corps or Marine Corps Reserve beyond 210 days. Provides the same presidential waiver as above. (Sec. 1903) Prohibits funds from being used to initiate, execute, or continue any order that has the effect of deploying for Operation Iraqi Freedom any unit of the: (1) Army, Army Reserve, or Army National Guard if such unit has been deployed within the previous 365 consecutive days; or (2) Marine Corps or Marine Corps Reserve if such unit has been deployed within the previous 210 consecutive days. Provides the same presidential waiver as under section 1901, above. (Sec. 1904) Outlines specified determinations, relating to actions of the government of Iraq, that must be made by the President to Congress on or before July 1, 2007. Requires that, if the President fails to make any of the determinations, the Secretary of Defense shall commence the redeployment of U.S. Armed Forces from Iraq no later than such date, with a goal of completing such redeployment within 180 days. Requires that, if the President makes all such determinations, the Secretary shall commence such redeployment no later than October 1, 2007, with a goal of completing that redeployment within 180 days. Makes funds immediately available to plan and execute a safe and orderly redeployment. Prohibits the Secretary, after the appropriate redeployment period, from deploying or maintaining members of the Armed Forces in Iraq for any purpose other than: (1) protecting American diplomatic facilities, American citizens, and other U.S. forces; (2) serving in roles consistent with customary diplomatic positions; (3) engaging in targeted special actions limited in duration and scope to killing or capturing members of al-Qaeda and other terrorist organizations; and (4) training and equipping members of the Iraqi Security Forces. Limits to 50% the availability of funds from the Economic Support Fund and the International Narcotics Control and Law Enforcement account for assistance to Iraq until the President has made specified certifications to Congress with respect to Iraqi oil revenue sharing, elections, de-Baathification, and reconstruction. Excepts from the 50% limitation: (1) Economic Support Fund amounts for the Community Action Program and Community Stabilization Program in Iraq under the U.S. Agency for International Development (USAID); and (2) programs and activities to promote democracy in Iraq. Requires the Commander, Multi-National Forces--Iraq and the U.S. Ambassador to Iraq to report to Congress, beginning on September 1, 2007, and every 60 days thereafter on actions being taken by the government of Iraq to meet the presidential determinations required at the beginning of this section. Title II: Additional Hurricane Disaster Relief and Recovery - Chapter 1 - (Sec. 2101) Amends the Food Security Act of 1985 to direct the Secretary of Agriculture to carry out an emergency forestry conservation reserve pilot program beyond 2006 in states determined to have suffered damage to merchantable timber in counties affected by hurricanes during 2005. Chapter 2 - Makes emergency supplemental FY2007 appropriations to the Department of Justice (DOJ) for state and local law enforcement assistance for discretionary grants authorized under the Omnibus Crime Control and Safe Streets Act of 1968, as in effect on September 30, 2006. Provides that such amounts shall be for local law enforcement initiatives in the Gulf Coast region related to the aftermath of Hurricanes Katrina and Rita and shall be apportioned among the states in quotient to their level of violent crime as estimated by the Federal Bureau of Investigation's (FBI) Uniform Crime Report for 2005. Makes emergency supplemental FY2007 appropriations to the Department of Commerce for the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities for necessary expenses related to the consequences of Hurricanes Katrina and Rita on the shrimp and fishing industries. Makes emergency supplemental FY2007 appropriations to the National Aeronautics and Space Administration (NASA) for necessary expenses related to the consequences of Hurricane Katrina. (Sec. 2201) Makes sums available to NASA for emergency hurricane and other natural disaster-related expenses to reimburse hurricane-related costs incurred by NASA in FY2005. Chapter 3 - Makes emergency supplemental FY2007 appropriations to the Department of the Army, Corps of Engineers--Civil, for construction for necessary expenses related to the consequences of Hurricane Katrina and other hurricanes of the 2005 season, which may be used to continue construction of projects related to interior drainage for the greater New Orleans metropolitan area. Authorizes the use of specified funds by the Secretary of the Army to: (1) carry out projects and measures related to flood control and coastal emergencies for the West Bank and Vicinity and Lake Ponchartrain and Vicinity, Louisiana, projects; (2) support emergency operations, repairs, and other activities in response to flood, drought, and earthquake emergencies as authorized by law; and (3) implement the projects for hurricane storm damage reduction, flood damage reduction, and ecosystem restoration within Hancock, Harrison, and Jackson Counties, Mississippi, in accordance with the Report of the Chief of Engineers dated December 31, 2006. Directs the Chief of Engineers, acting through the Assistant Secretary of the Army for Civil Works, to provide a monthly report to the House and Senate Appropriations Committees detailing the allocation and obligation of these funds. (Sec. 2301) Directs the Secretary to: (1) determine the value of eligible reimbursable expenses incurred by local governments in storm-proofing pumping stations, constructing safe houses for operators, and other interim flood control measures in and around the New Orleans metropolitan area that the Secretary determines to be integral to the overall plan to ensure operability of the stations during hurricanes, storms, and high water events and the flood control plan for the area; and (2) utilize funds remaining available for obligation from amounts appropriated for Flood Control and Coastal Emergencies for projects in the greater New Orleans metropolitan area to prosecute such projects in a manner which promotes the goal of continuing work at an optimal pace while maximizing levels of protection to reduce the risk of storm damage to people and property. (Sec. 2303) Directs the Chief of Engineers to investigate and report to Congress on the overall technical advantages, disadvantages, and operational effectiveness of: (1) operating the new pumping stations at the mouths of the 17th Street, Orleans Avenue, and London Avenue canals in the New Orleans area directed for construction concurrently or in series with existing pumping stations serving these canals; (2) removing the existing pumping stations and configuring the new pumping stations and associated canals to handle all needed discharges; and (3) replacing or improving the floodwalls and levees adjacent to the three outfall canals. (Sec. 2304) Directs the Secretary to accelerate completion of a comprehensive plan to deauthorize deep draft navigation on the Mississippi River Gulf Outlet. Chapter 4 - Makes specified unobligated balances from appropriations to the Small Business Administration's (SBA) Disaster Loans Program Account available for administrative expenses to carry out the disaster loan program. Requires specified sums to be used for loans for businesses located in an area for which the President declared a major disaster because of the hurricanes in the Gulf of Mexico in 2005. Chapter 5 - Makes emergency supplemental FY2007 appropriations to DHS for FEMA for Disaster Relief, with a portion to be transferred to the Office of Inspector General. (Sec. 2501) Sets the federal share of assistance provided for Louisiana, Mississippi, Florida, Alabama, and Texas in connection with Hurricanes Katrina, Wilma, Dennis, and Rita under the Stafford Act at 100% of eligible costs. Provides that such federal share shall apply to disaster assistance applied for before this Act's enactment. (Sec. 2502) Amends the Community Disaster Loan Act of 2005 and the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006 to repeal prohibitions against canceling certain disaster loans authorized under the Stafford Act to assist local governments in providing essential services. (Sec. 2503) Extends the period for which FEMA may provide funds to a state or local government to pay utility costs resulting from the provision of temporary housing units to evacuees from hurricanes of the 2005 season. Chapter 6 - Makes emergency supplemental FY2007 appropriations to the Department of the Interior for the National Park Service (NPS) for the Historic Preservation Fund for necessary expenses related to the consequences of the 2005 hurricanes, subject to specified requirements. (Sec. 2601) Permits specified relief funds for Hurricane Katrina and other 2005 hurricane damage that were allocated to Mississippi by NPS to be used to reconstruct qualified properties that were listed in the National Register of Historic Places at the time of destruction. Chapter 7 - Makes additional appropriations to the Department of Education for: (1) institutions of higher education located in major disaster areas which were forced to close, relocate, or significantly curtail their activities as a result of hurricane damage; (2) specified Hurricane Education Recovery activities in Louisiana, Mississippi, and Alabama; and (3) programs to restart elementary and secondary school operations. (Sec. 2701) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend through FY2008 specified waiver authority of the Secretary of Agriculture, especially authority to waive application of the rural area or similar limitations under any program administered by the Rural Development Mission Area, for the emergency watershed protection program in 2005 hurricane disaster areas. (Sec. 2702) Makes available for state expenditure through FY2008 certain Social Services Block Grant funds for necessary expenses related to the consequences of the 2005 hurricanes, which have been provided under the Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006. (Sec. 2703) Authorizes the Secretary of Health and Human Services, for FY2008-FY2009, to waive certain matching funds requirements of the Public Health Service Act for grants for health care and support services for individuals and families with HIV/AIDS in Louisiana, Mississippi, Alabama, and Texas, if such states fail to meet those match requirements for FY2006 or FY2007. Prohibits such a waiver, however, that would allow a grantee to provide less than a 25% matching grant. Requires such states, and any eligible metropolitan area in them, to comply with each applicable grant program requirement. Chapter 8 - Makes additional appropriations for the Department of Transportation (DOT) for: (1) the Federal Highway Administration for the emergency relief program; and (2) the Federal Transit Administration for operating and capital costs of transit services. Makes additional appropriations to the Department of Housing and Urban Development (HUD) for the Office of Inspector General. (Sec. 2801) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend until December 31, 2007, the authority of the HUD Secretary to waive requirements for income eligibility and tenant contribution under section 8 of the United States Housing Act of 1937 with respect to tenant-based rental assistance in public and Indian housing. (Sec. 2802) Prescribes formulae for the funding of three specified categories of public housing agencies during calendar 2007. (Sec. 2803) Amends the Emergency Supplemental Appropriations Act to Address Hurricanes in the Gulf of Mexico and Pandemic Influenza, 2006 to extend through calendar 2007 the authority of the HUD Secretary to permit a public housing agency to combine assistance under the United States Housing Act of 1937 to facilitate the use of funds to assist families who were receiving housing assistance immediately before the 2005 hurricanes and were displaced from their housing by them. Title III: Other Emergency Appropriations - Chapter 1 - Makes additional appropriations to the Department of Commerce, to remain available through FY2008, for the National Oceanic and Atmospheric Administration (NOAA) for Operations, Research, and Facilities. Directs the National Marine Fisheries Service to cause distribution of such amounts among eligible recipients of assistance for the commercial fishery failure declared by the Secretary of Commerce on August 10, 2006. Chapter 2 - Makes additional appropriations to the Department of the Army, Corps of Engineers-Civil, for: (1) operation and maintenance to dredge navigation channels related to consequences of the 2005 hurricanes; and (3) flood control and coastal emergencies to support emergency operations, repairs, and othe activities in response to flood, drought, and earthquake emergencies. Makes additional appropriations to the Department of the Interior for the Bureau of Reclamation for water and related resources to assist drought plagued areas of the west. Chapter 3 - Makes additional appropriations to the Department of the Interior for: (1) the Bureau of Land Management (BLM) for urgent wildland fire suppression activities; and (2) the U.S. Fish and Wildlife Service, the National Park Service (NPS), and the U.S. Geological Survey for the detection of highly pathogenic avian influenza in wild birds. Makes additional appropriations to the Department of Agriculture for the National Forest System and wildland fire management. (Sec. 3301) Appropriates additional funds to the Department of Agriculture for FY2007 for payments to be made, to the maximum extent practicable, in the same amounts and in the same manner as were paid to states and counties in 2006 under the Secure Rural Schools and Community Self-Determination Act of 2000. Chapter 4 - Makes additional appropriations to the Department of Health and Human Services for: (1) the Centers for Disease Control and Prevention, for research to develop mine safety technology; (2) the Administration for Children and Families, for the Low-Income Home Energy Assistance Program (LIHEAP); and (3) the Office of the Secretary. (Sec. 3401) Rescinds certain funds from unexpended balances available for Training and Employment Services and State Unemployment Insurance and Employment Service Operations of the Department of Labor. (Sec. 3402) Makes additional funds available to the Department of Education for Safe and Drug-Free Schools National Programs for competitive grants to local educational agencies (LEAs) to address youth violence and related issues. Chapter 5 - Makes additional appropriations, to remain available through FY2011, to the Architect of the Capitol for utility tunnel repairs and asbestos abatement in the Capitol Power Plant. Chapter 6 - Makes supplemental appropriations for the Department of Veterans Affairs (VA) for the Veterans Health Administration for: (1) medical services; (2) medical administration; (3) medical facilities; (4) medical and prosthetic research; (5) general operating expenses; (6) information technology systems; and (7) minor projects construction. (Sec. 3601) Requires the Director of the Congressional Budget Office (CBO) to report to the congressional appropriations committees projecting appropriations necessary for Department of Defense (DOD) and VA to continue providing necessary health care to veterans of the conflicts in Iraq and Afghanistan. (Sec. 3602) Declares that appropriations made by the Revised Continuing Appropriations Resolution, 2007, which the Secretary of Veterans Affairs contributes to the Department of Defense/Department of Veterans Affairs Health Care Sharing Incentive Fund, shall remain available until expended for any authorized purpose of the Fund. (Sec. 3603) Authorizes the Secretary of Veterans Affairs to convey to the state of Texas, without consideration, all federal right, title, and interest in and to specified real property comprising the location of the Marlin, Texas, Department of Veterans Affairs Medical Center, for the purposes of a prison. Authorizes environmental cleanup on the parcel to be conveyed. Title IV: Other Matters - Chapter 1 - Makes additional appropriations for salary and expenses to the Department of Agriculture, Farm Service Agency. (Sec. 4101) Allocates FY2007 funding for the Office of Women's Health of the Food and Drug Administration (FDA). (Sec. 4102) Prohibits use of funds available to the Department of Agriculture (USDA) for FY2007 to implement the risk-based inspection program in the 30 prototype locations announced on February 22, 2007, by the Under Secretary for Food Safety, or at any other locations, until: (1) the USDA Office of Inspector General (OIG) has provided its findings to the Food Safety and Inspection Service (FSIS) and congressional appropriations committees on the data used in support of the development and design of such program; and (2) FSIS has addressed and resolved issues identified by OIG. Chapter 2 - (Sec. 4201) Classifies federal employees at the National Energy Technology Laboratory as inherently governmental for the purpose of the Federal Activities Inventory Reform Act of 1998. (Sec. 4202) Prohibits use of funds made available during FY2007 to make, plan, or prepare to make, any payment on bonds issued by the Administrator of the Bonneville Power Administration or for an appropriated Federal Columbia River Power System investment, if the payment is both: (1) greater, during any fiscal year, than the payments calculated in the Administrator's rate hearing using the repayment method used to establish the Administrator's rates as in effect on October 1, 2006; and (2) based or conditioned on the Administrator's actual or expected net secondary power sales receipts. Chapter 3 - (Sec. 4301) Amends the Help America Vote Act of 2002 to extend from the first federal election after January 1, 2006, until the first federal election after March 1, 2008, the election by which a state must ensure that all punch card or lever voting systems in qualifying precincts must be replaced, if it certifies to the Election Assistance Administration that it will not meet the original deadline. (Sec. 4302) Requires the structure of any of the offices or components within the Office of National Drug Control Policy to remain as they were on October 1, 2006. Prohibits use of the funds appropriated or otherwise made available in the Revised Continuing Appropriations Resolution, 2007 to implement a reorganization of offices within such Office without the explicit approval of the congressional appropriations committees. (Sec. 4303) Authorizes the National Archives and Records Administration to obligate certain monies for the Public Interest Declassification Board. (Sec. 4304) Authorizes the District of Columbia Courts, notwithstanding a certain notice requirement, to reallocate specified FY2007 funds for the federal payment to such Courts from facilities to operations. (Sec. 4305) Requires the Secretary of the Treasury, in coordination with the Securities and Exchange Commission (SEC), to report to specified congressional committees the names of all companies which either directly or indirectly conduct business operations in Sudan relating to natural resource extraction (including oil-related activities and mining of minerals). Excludes companies operating under licenses from the Office of Foreign Assets Control or otherwise expressly exempted under federal law from having to obtain such licenses in order to operate in Sudan. Requires the General Services Administration (GSA) to notify the appropriate congressional committees whether the federal government has an active procurement contract with any of the identified companies, as well as the nature of the contract and dollar amounts involved. (Sec. 4306) Rescinds specified FY2007 funds provided for the GSA Office of the Inspector General in the Revised Continuing Appropriations Resolution, 2007. Makes additional funds, in the same amount, available to GSA for such purpose, to remain available through FY2008. (Sec. 4307) Amends the Continuing Appropriations Resolution, 2007 to require any appropriation or funds made available to the District of Columbia for the federal payment for foster care improvement to be available in accordance with a detailed expenditure plan submitted by the Mayor within 60 days after the enactment of this Act. Chapter 4 - (Sec. 4401) Requires up to a specified amount of unobligated balances remaining from prior appropriations for U.S. Coast Guard retired pay to remain available until expended, including for payment of obligations otherwise chargeable to lapsed or current appropriations. (Sec. 4402) Requires major procurement contracts, first-tier subcontracts, delivery or task orders entered into by the Coast Guard, first-tier subcontracts under them, and tasks or delivery orders issued pursuant to such contracts or subcontracts to contain specified requirements. Prohibits the Commandant from entering into a contract for lead asset production under the Program before obtaining an independent estimate of life-cycle costs of the asset concerned. Prohibits the Commandant from carrying out any asset acquisition or modification, or implementing any major asset design change, unless an independent third party with no financial interest in any Program component determines that such action is advisable. Prohibits obligation of certain funds available for the Integrated Deepwater Systems program until congressional appropriations committees receive an expenditure plan directly from the Coast Guard meeting specified criteria. (Sec. 4403) Prohibits the use of funds to alter or reduce operations within the Civil Engineering Program of the Coast Guard nationwide, including the civil engineering units, facilities, design and construction centers, maintenance and logistics command centers, the Coast Guard Academy and the Coast Guard Research and Development Center, except as specifically authorized by a statute enacted after the enactment of this Act. (Sec. 4404) Rescinds specified unobligated balances made available pursuant to the Department of Homeland Security Act, 2006 to the Department of Homeland Security (DHS). Makes additional appropriations to: (1) the U.S. Coast Guard for acquisition, construction, and improvements, to remain available through FY2009, to mitigate the Service's patrol boat operational gap; and (2) the Office of the Under Secretary for Management for an independent study to compare the DHS senior career and political staffing levels and senior career training programs with those of similarly structured cabinet-level agencies. (Sec. 4405) Prohibits entities performing lead system integrator functions in the acquisition of a major system by DHS after June 1, 2007, from having any direct financial interest in the development or construction of any individual system or element of any system of systems. Allows an exception to this prohibition for a particular entity if: (1) the Secretary of Homeland Security certifies to specified congressional committees that the entity was selected to develop or construct the system or element concerned through the use of competitive procedures, and DHS took appropriate steps to prevent any organizational conflict of interest in the selection process; or (2) a subcontractor selected the entity to serve as a lower-tier subcontractor, through a process over which the entity exercised no control. Requires the Secretary to update DHS acquisition regulations by June 1, 2007, to reflect this section. Chapter 5 - (Sec. 4501) Amends the Revised Continuing Appropriations Resolution, 2007 to make certain funds available for: (1) contract support costs of the Department of the Interior, Bureau of Indian Affairs, Operation of Indian Programs; (2) the Department of Health and Human Services for the Indian Health Service; and (3) the Department of Agriculture for the Save America's Treasures program of the Forest Service. (Sec. 4504) Makes certain FY2007 funds available to the Department of the Interior, U.S. Fish and Wildlife Service for land conservation partnerships authorized by the Highlands Conservation Act of 2004. Chapter 6 - Transfers to the Public Health and Social Services Emergency Fund, to carry out advanced research and development activities, certain funds provided by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the National Institute of Allergy and Infectious Diseases and for Office of its Director. Makes additional appropriations to the National Council on Disability, to remain available until expended, for necessary expenses related to the requirements of the Post-Katrina Emergency Management Reform Act of 2006, as enacted by the Department of Homeland Security Appropriations Act, 2007. (Sec. 4601) Amends the Revised Continuing Appropriations Resolution, 2007 to require the Pension Benefit Guaranty Corporation to transfer certain funds, to remain available through FY2008, to the Employee Benefits Security Administration, Department of Labor for the development of an electronic Form 5500 filing system (EFAST2). (Sec. 4602) Amends the Revised Continuing Appropriations Resolution, 2007 to provide funding for the Women's Bureau in the Department of Labor. (Sec. 4603) Makes specified funds available to Poison Control Centers in the Department of Health and Human Services from funds appropriated in the Revised Continuing Appropriations Resolution, 2007 for its Health Resources and Services Administration. (Sec. 4604) Rescinds $1 million from funds made available by the Revised Continuing Appropriations Resolution, 2007 to the Department of Health and Human Services for the Office of the Secretary. (Sec. 4605) Amends the Revised Continuing Appropriations Resolution, 2007 to increase the amount available to the Department of Education, Education for the Disadvantaged for basic grants, school improvement grants, and grants for quality initiatives for as well as a clearinghouse on comprehensive school reform. (Sec. 4606) Makes the mandatory funding in the Department of Education Appropriations Act, 2006 for alternative financing programs under the Assistive Technology Act of 1998 inapplicable to the Revised Continuing Appropriations Resolution, 2007. (Sec. 4607) Authorizes the Chief Executive Officer of the Corporation for National and Community Service to transfer up to a certain amount of funds from the Corporation's operating expenses account to its salaries and expenses account. (Sec. 4608) Makes 45 CFR 1310.12(a), which requires use of school buses or allowable alternate vehicles for the transport of Head Start children, effective 30 days after enactment of this Act. Exempts such vehicles in use as of January 1, 2007, however, for one year from the requirement under such Regulation regarding rear emergency exit doors. Requires the Secretary of Health and Human Services to review and revise allowable alternate vehicle standards (or any corresponding similar regulation or ruling), consistent with specified findings, to exempt from federal seat spacing and supporting seating requirements related to compartmentalization any vehicle used to transport children for a Head Start program, if the vehicle meets all other applicable federal motor vehicle safety standards, including those for seating systems, occupant crash protection, seat belt assemblies, and child restraint anchorage systems. Provides that, until the Secretary completes such review and revision, the provisions of 45 CFR 1310.12(a) relating to federal seat spacing and supporting seating requirements related to compartmentalization shall not apply to any allowable alternate vehicle used to transport children for a Head Start program if it meets all other applicable federal motor vehicle safety standards. Chapter 7 - Makes additional appropriations to the legislative branch for a payment to Gloria W. Norwood, widow of Charles W. Norwood, Jr., a Representative from Georgia. Chapter 8 - (Sec. 4801) Makes inapplicable to the Revised Continuing Appropriations Resolution, 2007 specified earmarks in the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 2006 (FOEFRPA 2006) for assistance for Ukraine for nuclear reactor safety initiatives and coal mine safety programs. Amends FOEFRPA 2006 to exempt the Middle East Foundation, or any other similar entity whose purpose is to support democracy, governance, human rights, and the rule of law in the Middle East region, from any requirement that a majority of its board of directors be U.S. Citizens. (Sec. 4802) Makes certain funding limitations inapplicable to FY2007 appropriations for the administration of foreign affairs, diplomatic, and consular programs. Chapter 9 - Makes additional appropriations for salaries and expenses to the Department of Housing and Urban Development (HUD) for the Office of Federal Housing Enterprise Oversight. (Sec. 4901) Authorizes the obligation or expenditure of Department of Transportation funds to grant authority to a Mexican motor carrier to operate beyond U.S. municipalities and commercial zones on the United States-Mexico border only to the extent that: (1) granting such authority is first tested as part of a pilot program; (2) the pilot program complies with federal requirements; and (3) simultaneous and comparable authority to operate within Mexico is made available to motor carriers domiciled in the United States. (Sec. 4902) States that certain funds provided for the National Transportation Safety Board (salaries and expenses) under the Revised Continuing Appropriations Resolution, 2007 include amounts necessary to make certain capital lease payments due in FY2007. (Sec. 4903) Amends the Revised Continuing Appropriations Resolution, 2007 and the Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, 2006 with respect to the funding of section 8 tenant protection rental assistance costs and project-based rental assistance. (Sec. 4904) Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 2001 to revise requirements for the renewal of expiring project-based certificate projects under the public housing agency project-based voucher program. Chapter 10 - (Sec. 4951) Designates amounts provided in title I of this Act as emergency requirements pursuant to H.Con.Res. 95, 109th Congress (FY2006 budget resolution) and as making appropriations for contingency operations directly related to the global war on terrorism and other unanticipated defense-related operations pursuant to H.Con.Res. 376, 109th Congress (FY2007 budget resolution). (Sec. 4952) Designates amounts provided in title II, III, V, and VI as emergency requirements pursuant to such concurrent resolutions. Title V: Agricultural Assistance - (Sec. 5101) Appropriates amounts for emergency financial assistance to producers on a farm that incurred qualifying quantity or quality losses for the 2005 or 2006 crop, or that part of the 2007 crop year before February 28, 2007, due to damaging weather or any related condition (including crop diseases, insects, and delayed planting). Requires that an eligible crop must have been planted before February 28, 2007, or in the case of prevented planting or other total loss, would have been planted before such date. Requires a producer who suffered qualifying losses to elect assistance for only one of such years. (Sec. 5102) Appropriates amounts for payments through the 2002 livestock compensation program for livestock assistance for disaster-caused losses between January 1, 2005 and February 28, 2007, including losses from blizzards that began in 2006 and continued into January 2007. States that a producer: (1) shall elect to receive payments in only one of such years, and that such losses must have been incurred in a disaster-designated county; and (2) may elect to receive compensation for wildfire-caused losses in the 2007 grazing season. Appropriates amounts for livestock indemnity payments to producers on farms in disaster-designated counties that have incurred livestock losses between January 1, 2005 and February 28, 2007, including losses from blizzards that started in 2006 and continued into January 2007. Requires a producer who suffered qualifying losses to elect assistance for only one of such years. (Sec. 5103) Appropriates amounts for agricultural and farm production land cleanup and restoration under the emergency conservation program. (Sec. 5104) Reduces producer payments under sections 5101 qnd 5102 by amounts received for the same or similar loss under: (1) the Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and Pandemic Influenza Act, 2006; (2) an agricultural disaster assistance provision contained in the announcement of the Secretary on January 26, 2006, or August 29, 2006; or (3) the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006. (Sec. 5105) Sets forth administrative provisions. (Sec. 5106) Amends the Farm Security and Rural Investment Act of 2002 to revise national dairy market loss payment amount provisions. (Sec. 5107) Appropriates amounts for dairy production losses in disaster counties. (Sec. 5108) Directs the Secretary, in states with a shortage of claims adjusters, to permit the use of one certified claims adjuster with respect to animal forage crops (under the noninsured crop disaster assistance program). (Sec. 5109) Appropriates amounts for emergency grants for low-income migrant and seasonal farmworkers. (Sec. 5111) Appropriates amounts for Farm Service Agency salaries and expenses. (Sec. 5112) Directs the Secretary, in carrying out crop disaster and livestock assistance under this title, to require forage producers to have participated in a crop insurance pilot program or the noninsured crop disaster assistance program during the crop year for which compensation is received. Title VI: Elimination of SCHIP Shortfall and Other Matters - Makes additional FY2007 appropriations (to the Department of Health and Human Services, Centers for Medicare and Medicaid Services, State Children's Health Insurance Fund) to provide additional allotments to remaining FY2007 SCHIP shortfall states. (Sec. 6001) Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act (SSA) to direct the Secretary of Health and Human Services to allot each remaining SCHIP shortfall state the amount necessary to eliminate the remainder of FY2007 funding shortfalls. (Sec. 6002) Imposes a one-year moratorium on implementation of a proposed rule ("Medicaid Program; Cost Limit for Providers Operated by Units of Government and Provisions To Ensure the Integrity of Federal-State Financial Partnership") relating to the federal-state financial partnerships under SCHIP and SSA title XIX (Medicaid). Prohibits the Secretary of Health and Human Services, at any time before the end of such one-year period, from taking any action to: (1) finalize (or otherwise implement) provisions contained in the proposed rule; or (2) restrict Medicaid payments for graduate medical education (GME). Declares that the Secretary shall not be prohibited during such moratorium from taking any administrative action to: (1) enforce a provision of law in effect as of the date of enactment of this Act with respect to the Medicaid program or SCHIP; or (2) promulgate or implement a new rule or provision during such period with respect to such programs, other than one subject to this moratorium. Amends SSA title XIX (Medicaid) to require the use of tamper-resistant prescription pads under the Medicaid program. Authorizes any state operating a Pharmacy Plus waiver which would otherwise expire on June 30, 2007, to elect to continue to operate it through December 31, 2009. Describes a Pharmacy Plus waiver as a Secretary-approved waiver of certain federal requirements for state Medicaid plans regarding a state (Wisconsin) demonstration program that provides coverage for prescription drugs for individuals age 65 or over whose family income does not exceed 200% of the poverty line. Title VII: Fair Minimum Wage and Tax Relief - Subtitle A: Fair Minimum Wage - Fair Minimum Wage Act of 2007 - (Sec. 7001) Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour on the 60th day after the enactment of this Act; (2) $6.55 an hour 12 months after that 60th day; and (3) $7.25 an hour 24 months after that 60th day. Makes such minimum wage increases applicable to American Samoa and the Commonwealth of the Northern Mariana Islands on a different transitional basis. (Sec. 7003) Directs the Secretary of Labor to study and report to Congress on: (1) the impact of such minimum wage increases; and (2) the impact of any further increases on living standards and rates of employment in American Samoa and the Commonwealth of the Northern Mariana Islands. Subtitle B: Small Business Incentives - Small Business and Work Opportunity Act of 2007 - (Sec. 7005) Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to revise requirements for small business regulatory compliance guides by: (1) requiring such guides to be published on the website of the federal agency promulgating a rule requiring small business compliance; (2) making such guides available to small businesses at the same time a federal agency rule becomes effective; and (3) including in such guides an explanation of actions a small business must take to comply with a federal agency rule. Requires each agency head to report annually to specified congressional committees on the agency's compliance with such requirements. (Sec. 7006) Directs the Secretary of Health and Human Services to establish a grant program to assist states in encouraging the establishment and operation of employer-operated child care centers. Prohibits states from awarding a grant in excess of $500,000 to any single grant applicant. Requires states to report misuse of grant funds to the Secretary. Requires the Secretary to conduct a two-year and a four-year study on various aspects of the employer-provided child care program and to report to Congress on such studies. Authorizes appropriations. Terminates such program after FY2012. (Sec. 7007) Requires the Secretary of the Treasury to study and report to Congress on the benefits, costs, and other consequences of making the program for advance payment of the earned income tax credit available to all recipients of such credit. (Sec. 7008) Amends the Small Business Act to allow existing women's business centers to apply for three-year grants on an ongoing basis. Prohibits such centers from disclosing information about any assistance recipient without the recipient's consent except pursuant to a civil or criminal enforcement action or as required for financial auditing purposes. (Sec. 7009) Amends the Buy American Act to require the head of each federal agency to report to the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs on the amount of agency acquisitions in FY2007-FY2011 of articles, materials, and supplies manufactured outside the United States. Requires such reports to be made publicly available. Subtitle C: Small Business Tax Incentives - Small Business and Work Opportunity Tax Act of 2007 - Part I: Small Business Tax Relief Provisions - Subpart A: General Provisions - (Sec. 7511) Amends the Internal Revenue Code to extend the work opportunity tax credit through August 31, 2011. Establishes as a new targeted group under such credit designated community residents (in lieu of high risk youth). Requires such residents to be between 18 and 40 and have a principal place of abode in an empowerment zone, enterprise community, renewal community, or rural renewal community (defined as an area outside a metropolitan statistical area that has had a net population loss during specified periods). Modifies the definition of vocational rehabilitation referral for purposes of such credit to include certain individual work plans developed and implemented by an employment network under the Social Security Act. Expands the eligibility of disabled veterans for such credit and increases the amount of their wages eligible for such credit from $6,000 to $12,000. (Sec. 7512) Increases to $125,000 (with annual inflation adjustments) the expensing allowance for small business assets and extends such expensing allowance through 2010. (Sec. 7513) Allows employers to claim a business tax credit for social security taxes paid with respect to employee cash tips without regard to any increase in the federal minimum wage rate. (Sec. 7514) Allows a full credit against alternative minimum tax liability for the work opportunity tax credit and the tax credit for social security taxes paid with respect to employee cash tips. (Sec. 7515) Allows married couples who file joint tax returns to elect to conduct their business activities as qualified joint ventures without being taxed as a partnership. Defines "qualified joint venture" as a trade or business entity in which the only members are a husband and wife who materially participate in such ventures. Allows participating spouses to conduct their individual business activities as sole proprietors and divide their items of income and expense in accordance with their respective interests in such venture. Subpart B: Gulf Opportunity Zone Tax Incentives - (Sec. 7521) Amends the Internal Revenue Code to extend through 2008 the increased expensing allowance for business property in the Gulf Opportunity Zone. (Sec. 7522) Qualifies certain buildings in the Gulf Opportunity Zone, the Rita GO Zone, and the Wilma GO Zone placed in service before 2011 for the housing tax credit without regard to certain otherwise applicable restrictions if such buildings receive (or received) a state or local housing credit allocation in 2006, 2007, or 2008. Extends through 2010 the treatment of GO Zones as difficult development areas for purposes of the increased housing tax credit. Excludes certain assistance provided under the Housing and Community Development Act of 1974 (e.g., community development block grants), the Department of Defense Appropriations Act, 2006, or the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006, in determining whether GO Zone buildings eligible for the housing tax credit are federally subsidized and therefor subject to limitations on such tax credit. (Sec. 7523) Treats qualified GO Zone repair and reconstruction loans provided prior to January 1, 2011, as qualified rehabilitation loans for purposes of the tax exemption for exempt facility and mortgage bonds. (Sec. 7524) Directs the Comptroller General to study and report to the House Ways and Means Committee and the Senate Finance Committee on state and local practices in allocating and utilizing tax incentives provided by this Act. Requires such committees to hold public hearings if the report includes findings of significant fraud, waste, or abuse. Subpart C: Subchapter S Provisions - (Sec. 7531) Redefines "passive investment income" for purposes of S corporation revocation rules to exclude gain from the sale or exchange of stock or securities as an item of passive investment income. (Sec. 7532) Excludes restricted bank director stock from treatment as S corporation stock. (Sec. 7533) Sets forth a special accounting rule for banks that become S corporations and that change from the reserve method of accounting for bad debts. (Sec. 7534) Revises the tax treatment of sales of stock of wholly-owned subsidiaries of S corporations. (Sec. 7535) Sets forth a special rule for the treatment of the pre-1983 accumulated earnings and profits of certain corporations described by the Small Business Jobs Protection Act of 1996. (Sec. 7536) Allows a tax deduction for any interest expense paid or accrued on indebtedness incurred by an electing small business trust (ESBT) to acquire stock in an S corporation. Part II: Revenue Provisions - (Sec. 7541) Expands the age limitation provisions for minor children whose unearned income is treated as income of their parents for income tax purposes to include certain dependents under age 19 and students under the age of 24. (Sec. 7542) Increases from 18 to 36 months the period during which the Internal Revenue Service (IRS) is required to notify taxpayers of tax deficiencies before the suspension period for interest and penalties on underpayments of tax takes effect. (Sec. 7543) Allows a levy on taxpayer assets to satisfy employment tax liabilities without granting a pre-levy collection due process hearing. (Sec. 7544) Makes permanent the authority for charging IRS user fees. (Sec. 7545) Increases the penalty for tendering a bad check or money order for payment of taxes. (Sec. 7546) Extends to all types of tax returns (currently, limited to income tax returns) tax penalties on tax return preparers. Increases penalties for understatements of tax due by tax return preparers who take unrealistic positions or engage in willful or reckless conduct in preparing returns. (Sec. 7547) Imposes a penalty for the filing of erroneous tax refund claims. (Sec. 7548) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase in the third quarter of 2012 the estimated tax rate (from 106.25% to 114.25%) for corporations with assets of $1 billion or more.

troop readiness veterans care katrina_recovery iraq_accountability_appropriations_act title global war terror supplemental appropriations chapter makes fy2007 emergency supplemental appropriations department_of_agriculture foreign agricultural service commodities supplied connection dispositions abroad public law title grants sec makes specified appropriations reimburse commodity_credit_corporation release eligible commodities emergency humanitarian food needs developing countries bill emerson humanitarian trust act order bill emerson humanitarian trust chapter makes fy2007 emergency supplemental appropriations department_of_justice remain available fy2008 general legal activities attorneys marshals service national security division federal_bureau_of_investigation fbi drug_enforcement_administration bureau alcohol tobacco firearms explosives federal prison system allocates certain funds including funds office_of_the_inspector_general implement corrective actions response findings recommendations office_of_inspector_general report review federal_bureau_of_investigation use national security letters chapter makes emergency supplemental appropriations department_of_defense dod fy2007 contingency operations directly related global war terror unanticipated defense related operations specifically military personnel operation maintenance afghanistan_security_forces_fund iraq_security_forces_fund iraq freedom fund joint_improvised_explosive_device_defeat_fund strategic reserve readiness fund procurement research development test evaluation defense working_capital_funds national defense fund defense_health_program defense drug interdiction counter drug activities intelligence_community_management_account sec authorizes secretary defense secretary purposes chapter national interest transfer appropriations billion funds available dod chapter requires congressional notification transfer sec authorizes secretary use specified funds support counter drug activities governments afghanistan pakistan sec allows specified funds fund commander emergency response program urgent humanitarian relief reconstruction iraq afghanistan requires quarterly reports secretary congressional defense committees use funds sec continues fy2008 required reports secretary congress progress military political stability iraq sec prohibits funds obligated expended government establish military installation base permanent stationing armed_forces iraq exercise control oil resource iraq sec prohibits funds act contravention specified laws enacted regulations promulgated implement united_nations convention torture cruel inhuman degrading treatment punishment sec requires quarterly reports defense committees secretary readiness assessments iraq afghan security forces director office_of_management_and_budget omb proposed uses funds iraq_security_forces_fund afghanistan_security_forces_fund directs secretary notify committees use transfer funds excess million sec prohibits obligation funds secretary reports defense committees use contracted services support military reconstruction activities iraq afghanistan sec authorizes member armed_forces period beginning date enactment chapter ending september designate person lieu codified list survivors receive death gratuity payable member death active duty military service sec increases number heavy light armored vehicles authorized purchased dod force protection purposes iraq afghanistan sec directs secretary annually inspect maintenance operation quality control purposes dod military medical treatment facility military quarters housing medical hold personnel military quarters housing medical holdover personnel requires correction deficiencies found report secretary defense committees setting forth appropriate standards event maintenance operations standards exist facility current standards inadequate sec authorizes use specified funds iraq_security_forces_fund assist government iraq support disarmament demobilization reintegration militias illegal armed groups sec earmarks specified dod funds commission independent private entity assess current capabilities iraqi_security_forces requires findings report entity specified congressional committees sec authorizes president award medal honor acts valor korean war sec provides transfer appropriated funds specified military accounts economic_support_fund use programs pakistan chapter makes emergency supplemental fy2007 appropriations department_of_energy national_nuclear_security_administration defense nuclear non proliferation chapter makes emergency supplemental fy2007 appropriations department_of_homeland_security dhs analysis operations support state local fusion center program customs border_protection cbp increase number officers intelligence analysts support staff responsible container security inspections efforts improve supply chain security specified transferred federal_law_enforcement_training_center basic training costs air marine interdiction operations maintenance procurement air marine operations northern border immigration customs enforcement ice transportation_security_administration tsa aviation security including procurement installation checked baggage explosives detection systems expansion checkpoint explosives detection pilot systems air cargo security federal air marshals national protection programs infrastructure protection information security office health affairs nuclear event public health assessment planning activities federal_emergency_management_agency fema including management administration state local programs port security grants intercity rail passenger transportation freight rail transit security grants regional grants regional technical assistance high risk urban areas catastrophic event planning preparedness emergency management performance grants citizenship_and_immigration_services address backlogs security checks associated pending applications petitions science_and_technology research development acquisition operations air cargo security research domestic nuclear detection office non container rail aviation intermodal radiation detection activities systems acquisition sec amends department_of_homeland_security appropriations act require information developed provisions secretary issuance interim final regulations establishing risk based performance standards security chemical facilities requiring vulnerability assessments development implementation site security plans chemical facilities given protection public disclosure identical given information developed chemical facilities subject regulation requires site security plans treated sensitive security information provides act shall preclude deny right state political subdivision adopt enforce chemical facility security regulation requirement standard stringent issued act directs secretary update regulations administered secretary govern sensitive security information ensure protection information required protected act prohibits use funds provided act act carry provisions homeland_security act reorganization directs secretary require dhs contracts provide award fees link fees successful acquisition outcomes shall specified terms cost schedule performance chapter makes emergency supplemental fy2007 appropriations house_of_representatives gao chapter makes supplemental appropriations department_of_defense dod military construction department_of_defense_base_closure_account sec prohibits funds close army medical center equivalent medical facilities national medical center naval medical center maryland fort virginia community hospital constructed equipped requires transition army medical center shall adequately funded maintain maximum level inpatient outpatient services sec prohibits funds reorganize relocate functions armed_forces institute pathology secretary defense submitted defense appropriations committees detailed plan timetable proposed reorganization relocation outlines plan requirements including consideration related study prepared gao chapter makes additional fy2008 appropriations department_of_state administration foreign affairs diplomatic consular programs office_of_inspector_general educational cultural exchange programs international organizations peacekeeping makes additional fy2008 appropriations united_states_agency international_development usaid child survival health programs fund international disaster assistance operating expenses including office_of_inspector_general makes additional fy2008 appropriations economic_support_fund democracy fund democracy programs iraq assistance eastern_europe states international narcotics control law enforcement migration refugee assistance set aside rescue iraqi scholars united_states emergency refugee migration assistance fund nonproliferation antiterrorism demining broadcasting_board_of_governors international broadcasting operations department_of_the_treasury international affairs technical assistance program foreign military financing program peacekeeping operations rescinds specified funds navy sec authorizes obligation expenditure funds appropriated title notwithstanding specified provisions state_department basic authorities act foreign_relations_authorization_act fiscal years national security act sec amends emergency supplemental appropriations act defense reconstruction iraq afghanistan amended john_warner_national_defense_authorization_act fiscal year iraq reconstruction accountability_act revise calculation provision termination office special inspector_general iraq reconstruction sec prohibits economic_support_fund assistance act available government lebanon secretary state reports house senate_committees appropriations respecting lebanon economic reform plan specific conditions benchmarks agreed united_states lebanon pursuant memorandum understanding cash transfer assistance lebanon military financing narcotics control law enforcement fund assistance act available lebanon secretary reports committees respecting procedures established determine eligibility members units armed_forces police forces lebanon participate training assistance programs end use monitoring equipment provided programs requires secretary certify committees prior initial obligation certain military antiterrorism assistance funds lebanon efforts ensure assistance provided terrorist terrorist supporting individuals entities sec authorizes fy2007 appropriations department_of_the_treasury bilateral economic assistance assist liberia retiring debts international_monetary_fund imf international bank reconstruction development world_bank african development bank sec directs department_of_state provide gao staff members country clearances life support logistical security support necessary gao personnel establish presence iraq periods days sec makes assistant secretary state democracy human rights labor responsible policy funding programming decisions funds available act prior acts making appropriations foreign_operations export financing related programs human rights democracy fund bureau democracy human rights labor sec authorizes sets forth conditions inspector_general department_of_state broadcasting_board_of_governors use personal services contracts engage citizens support office_of_the_inspector_general oversight iraq afghanistan programs sec sets forth specified funding tables sec directs secretary report committees respecting planned expenditures funds chapter specified exceptions sec prohibits economic_support_fund assistance act available government pakistan non project assistance secretary reports committees respecting oversight mechanisms performance benchmarks implementation processes funds sets aside amounts political party development election observation programs sec authorizes specified funds act civilian reserve corps sec directs president appoint coordinator iraq assistance shall responsible developing implementing overall strategy political economic military assistance iraq chapter sec prohibits funds deploy unit armed_forces iraq chief military department concerned certified defense appropriations committees days advance unit fully mission capable allows president waive finding fully mission capable deploy unit president finds necessary national security details particular unit deployment necessary sec prohibits funds initiate execute continue order effect extending deployment operation iraqi_freedom unit army army reserve army_national_guard days marine_corps marine_corps reserve days provides presidential waiver sec prohibits funds initiate execute continue order effect deploying operation iraqi_freedom unit army army reserve army_national_guard unit deployed previous consecutive days marine_corps marine_corps reserve unit deployed previous consecutive days provides presidential waiver section sec outlines specified determinations relating actions government iraq president congress july requires president fails determinations secretary defense shall commence redeployment armed_forces iraq later date goal completing redeployment days requires president makes determinations secretary shall commence redeployment later october goal completing redeployment days makes funds immediately available plan execute safe orderly redeployment prohibits secretary appropriate redeployment period deploying maintaining members armed_forces iraq purpose protecting american diplomatic facilities american citizens forces serving roles consistent customary diplomatic positions engaging targeted special actions limited duration scope killing capturing members al-qaeda terrorist organizations training equipping members iraqi_security_forces limits availability funds economic_support_fund international narcotics control law enforcement account assistance iraq president specified certifications congress respect iraqi oil revenue sharing elections reconstruction excepts limitation economic_support_fund amounts community action program community stabilization program iraq agency international_development usaid programs activities promote democracy iraq requires commander multi national forces iraq ambassador iraq report congress beginning september days actions taken government iraq meet presidential determinations required beginning section title additional hurricane disaster relief recovery chapter sec amends food security act direct secretary agriculture carry emergency forestry conservation reserve pilot program states determined suffered damage merchantable timber counties affected hurricanes chapter makes emergency supplemental fy2007 appropriations department_of_justice doj state local law enforcement assistance discretionary grants authorized omnibus_crime_control_and_safe_streets_act effect september provides amounts shall local law enforcement initiatives gulf_coast region related hurricanes katrina rita shall apportioned states level violent crime estimated federal_bureau_of_investigation fbi uniform crime report makes emergency supplemental fy2007 appropriations department_of_commerce national_oceanic_and_atmospheric_administration noaa operations research facilities necessary expenses related consequences hurricanes katrina rita fishing industries makes emergency supplemental fy2007 appropriations national_aeronautics_and_space_administration nasa necessary expenses related consequences hurricane katrina sec makes sums available nasa emergency hurricane natural disaster related expenses reimburse hurricane related costs incurred nasa chapter makes emergency supplemental fy2007 appropriations department_of_the_army corps_of_engineers civil construction necessary expenses related consequences hurricane katrina hurricanes season continue construction projects related interior drainage greater new_orleans metropolitan area authorizes use specified funds secretary army carry projects measures related flood control coastal emergencies west_bank vicinity lake vicinity louisiana projects support emergency operations repairs activities response flood drought earthquake emergencies authorized law implement projects hurricane storm damage reduction flood damage reduction ecosystem restoration harrison jackson counties mississippi accordance report chief_of_engineers dated december directs chief_of_engineers acting assistant secretary army_for_civil_works provide monthly report house senate_appropriations_committees detailing allocation obligation funds sec directs secretary determine value eligible reimbursable expenses incurred local governments storm pumping stations constructing safe houses operators interim flood control measures new_orleans metropolitan area secretary determines integral overall plan ensure stations hurricanes storms high water events flood control plan area utilize funds remaining available obligation amounts appropriated flood control coastal emergencies projects greater new_orleans metropolitan area prosecute projects manner promotes goal continuing work optimal pace maximizing levels protection reduce risk storm damage people property sec directs chief_of_engineers investigate report congress overall technical advantages disadvantages operational effectiveness operating new pumping stations street orleans avenue london avenue canals new_orleans area directed construction concurrently series existing pumping stations serving canals removing existing pumping stations new pumping stations associated canals handle needed discharges replacing improving levees adjacent canals sec directs secretary accelerate completion comprehensive plan deep draft navigation mississippi_river gulf chapter makes specified unobligated balances appropriations small_business_administration sba disaster loans program account available administrative expenses carry disaster loan program requires specified sums loans businesses located area president declared major disaster hurricanes gulf_of_mexico chapter makes emergency supplemental fy2007 appropriations dhs fema disaster relief portion transferred office_of_inspector_general sec sets federal share assistance provided louisiana mississippi florida alabama texas connection hurricanes katrina wilma rita stafford act eligible costs provides federal share shall apply disaster assistance applied act enactment sec amends community disaster loan act emergency supplemental appropriations act defense global war terror hurricane recovery repeal prohibitions canceling certain disaster loans authorized stafford act assist local governments providing essential services sec extends period fema provide funds state local government pay utility costs resulting provision temporary housing units hurricanes season chapter makes emergency supplemental fy2007 appropriations department_of_the_interior national_park_service nps historic preservation fund necessary expenses related consequences hurricanes subject specified requirements sec permits specified relief funds hurricane katrina hurricane damage allocated mississippi nps reconstruct qualified properties listed national register historic places time destruction chapter makes additional appropriations department_of_education institutions higher education located major disaster areas forced close relocate significantly curtail activities result hurricane damage specified hurricane education recovery activities louisiana mississippi alabama programs restart elementary secondary school operations sec amends emergency supplemental appropriations act address hurricanes gulf_of_mexico pandemic influenza extend fy2008 specified waiver authority secretary agriculture especially authority waive application rural area similar limitations program administered rural_development mission area emergency watershed protection program hurricane disaster areas sec makes available state expenditure fy2008 certain social_services block grant funds necessary expenses related consequences hurricanes provided emergency supplemental appropriations address hurricanes gulf_of_mexico pandemic influenza sec authorizes secretary health_and_human_services fy2008 fy2009 waive certain matching funds requirements public_health_service_act grants health_care support services individuals families hiv aids louisiana mississippi alabama texas states fail meet match requirements fy2006 fy2007 prohibits waiver allow grantee provide matching grant requires states eligible metropolitan area comply applicable grant program requirement chapter makes additional appropriations department_of_transportation dot federal_highway_administration emergency relief program federal_transit_administration operating capital costs transit services makes additional appropriations department_of_housing_and_urban_development hud office_of_inspector_general sec amends emergency supplemental appropriations act address hurricanes gulf_of_mexico pandemic influenza extend december authority hud secretary waive requirements income eligibility tenant contribution section united_states_housing_act respect tenant based rental assistance public indian housing sec prescribes formulae funding specified categories public housing agencies calendar sec amends emergency supplemental appropriations act address hurricanes gulf_of_mexico pandemic influenza extend calendar authority hud secretary permit public housing agency combine assistance united_states_housing_act facilitate use funds assist families receiving housing assistance immediately hurricanes displaced housing title iii emergency appropriations chapter makes additional appropriations department_of_commerce remain available fy2008 national_oceanic_and_atmospheric_administration noaa operations research facilities directs national_marine_fisheries_service cause distribution amounts eligible recipients assistance commercial fishery failure declared secretary commerce august chapter makes additional appropriations department_of_the_army corps_of_engineers civil operation maintenance dredge navigation channels related consequences hurricanes flood control coastal emergencies support emergency operations repairs activities response flood drought earthquake emergencies makes additional appropriations department_of_the_interior bureau_of_reclamation water related resources assist drought areas west chapter makes additional appropriations department_of_the_interior bureau_of_land_management blm urgent wildland fire suppression activities fish_and_wildlife_service national_park_service nps geological survey detection highly pathogenic avian influenza wild birds makes additional appropriations department_of_agriculture national_forest_system wildland_fire_management sec appropriates additional funds department_of_agriculture fy2007 payments maximum extent practicable amounts manner paid states counties secure_rural_schools community self determination act chapter makes additional appropriations department_of_health_and_human_services centers_for_disease_control_and_prevention research develop safety technology administration children families low income home energy assistance program office_of_the_secretary sec rescinds certain funds unexpended balances available training employment services state unemployment insurance employment service operations department_of_labor sec makes additional funds available department_of_education safe drug free schools national programs competitive grants local educational agencies leas address youth violence related issues chapter makes additional appropriations remain available fy2011 architect capitol utility tunnel repairs asbestos abatement capitol power plant chapter makes supplemental appropriations department_of_veterans_affairs veterans_health_administration medical services medical administration medical facilities medical prosthetic research general operating expenses information technology systems minor projects construction sec requires director congressional_budget_office cbo report congressional appropriations committees appropriations necessary department_of_defense dod continue providing necessary health_care veterans conflicts iraq afghanistan sec declares appropriations revised continuing_appropriations_resolution secretary veterans_affairs contributes department_of_defense department_of_veterans_affairs health_care sharing incentive fund shall remain available expended authorized purpose fund sec authorizes secretary veterans_affairs convey state texas consideration federal right title interest specified real property comprising location marlin texas department_of_veterans_affairs_medical_center purposes prison authorizes environmental cleanup parcel conveyed title matters chapter makes additional appropriations salary expenses department_of_agriculture farm_service_agency sec allocates fy2007 funding office women health food_and_drug_administration fda sec prohibits use funds available department_of_agriculture usda fy2007 implement risk based inspection program prototype locations announced february secretary food safety locations usda office_of_inspector_general provided findings food_safety_and_inspection_service congressional appropriations committees data support development design program addressed resolved issues identified chapter sec classifies federal employees national_energy_technology_laboratory inherently governmental purpose federal activities inventory reform_act sec prohibits use funds available fy2007 plan prepare payment bonds issued administrator bonneville_power_administration appropriated federal columbia_river power system investment payment greater fiscal year payments calculated administrator rate hearing repayment method establish administrator rates effect october based conditioned administrator actual expected net secondary power sales receipts chapter sec amends help_america_vote_act extend federal election january federal election march election state ensure card voting systems qualifying precincts replaced certifies election assistance administration meet original deadline sec requires structure offices components office_of_national_drug_control_policy remain october prohibits use funds appropriated available revised continuing_appropriations_resolution implement reorganization offices office explicit approval congressional appropriations committees sec authorizes national_archives_and_records_administration obligate certain monies public_interest_declassification_board sec authorizes district_of_columbia courts notwithstanding certain notice requirement reallocate specified fy2007 funds federal payment courts facilities operations sec requires secretary treasury coordination securities_and_exchange_commission sec report specified congressional committees names companies directly indirectly conduct business operations sudan relating natural resource extraction including oil related activities mining minerals excludes companies operating licenses office_of_foreign_assets_control expressly exempted federal law having obtain licenses order operate sudan requires general_services_administration gsa notify appropriate congressional committees federal_government active procurement contract identified companies nature contract dollar amounts involved sec rescinds specified fy2007 funds provided gsa office_of_the_inspector_general revised continuing_appropriations_resolution makes additional funds available gsa purpose remain available fy2008 sec amends continuing_appropriations_resolution require appropriation funds available district_of_columbia federal payment foster care improvement available accordance detailed expenditure plan submitted mayor days enactment act chapter sec requires specified unobligated balances remaining prior appropriations coast_guard retired pay remain available expended including payment obligations lapsed current appropriations sec requires major procurement contracts tier subcontracts delivery task orders entered coast_guard tier subcontracts tasks delivery orders issued pursuant contracts subcontracts contain specified requirements prohibits commandant entering contract lead asset production program obtaining independent estimate life cycle costs asset concerned prohibits commandant carrying asset acquisition modification implementing major asset design change independent party financial interest program component determines action advisable prohibits obligation certain funds available integrated deepwater systems program congressional appropriations committees receive expenditure plan directly coast_guard meeting specified criteria sec prohibits use funds alter reduce operations civil engineering program coast_guard nationwide including civil engineering units facilities design construction centers maintenance logistics command centers coast_guard_academy coast_guard research development center specifically authorized statute enacted enactment act sec rescinds specified unobligated balances available pursuant department_of_homeland_security act department_of_homeland_security dhs makes additional appropriations coast_guard acquisition construction improvements remain available fy2009 mitigate service patrol boat operational gap office secretary management independent study compare dhs senior career political staffing levels senior career training programs similarly structured cabinet level agencies sec prohibits entities performing lead system integrator functions acquisition major system dhs june having direct financial interest development construction individual system element system systems allows exception prohibition particular entity secretary homeland_security certifies specified congressional committees entity selected develop construct system element concerned use competitive procedures dhs took appropriate steps prevent organizational conflict interest selection process subcontractor selected entity serve lower tier subcontractor process entity exercised control requires secretary update dhs acquisition regulations june reflect section chapter sec amends revised continuing_appropriations_resolution certain funds available contract support costs department_of_the_interior bureau_of_indian_affairs operation indian programs department_of_health_and_human_services indian_health_service department_of_agriculture save america treasures program forest_service sec makes certain fy2007 funds available department_of_the_interior fish_and_wildlife_service land conservation partnerships authorized highlands conservation act chapter transfers public health social_services emergency fund carry advanced research development activities certain funds provided revised continuing_appropriations_resolution department_of_health_and_human_services national_institute_of_allergy_and_infectious_diseases office director makes additional appropriations national council disability remain available expended necessary expenses related requirements post-katrina_emergency_management_reform_act enacted department_of_homeland_security appropriations act sec amends revised continuing_appropriations_resolution require pension_benefit_guaranty_corporation transfer certain funds remain available fy2008 employee benefits security administration department_of_labor development electronic form filing system sec amends revised continuing_appropriations_resolution provide funding women bureau department_of_labor sec makes specified funds available poison control centers department_of_health_and_human_services funds appropriated revised continuing_appropriations_resolution health_resources_and_services_administration sec rescinds million funds available revised continuing_appropriations_resolution department_of_health_and_human_services office_of_the_secretary sec amends revised continuing_appropriations_resolution increase available department_of_education education disadvantaged basic grants school improvement grants grants quality initiatives clearinghouse comprehensive school reform sec makes mandatory funding department_of_education appropriations act alternative financing programs assistive technology act inapplicable revised continuing_appropriations_resolution sec authorizes chief executive officer corporation_for_national_and_community_service transfer certain funds corporation operating expenses account salaries expenses account sec makes cfr requires use school buses allowable alternate vehicles transport head_start children effective days enactment act exempts vehicles use january year requirement regulation rear emergency exit doors requires secretary health_and_human_services review revise allowable alternate vehicle standards corresponding similar regulation ruling consistent specified findings exempt federal seat supporting seating requirements related vehicle transport children head_start program vehicle meets applicable federal motor vehicle safety standards including seating systems occupant crash protection seat belt assemblies child restraint anchorage systems provides secretary completes review revision provisions cfr relating federal seat supporting seating requirements related shall apply allowable alternate vehicle transport children head_start program meets applicable federal motor vehicle safety standards chapter makes additional appropriations legislative branch payment widow charles representative georgia chapter sec makes inapplicable revised continuing_appropriations_resolution specified earmarks foreign_operations export financing related programs appropriations act assistance ukraine nuclear reactor safety initiatives coal safety programs amends exempt middle_east foundation similar entity purpose support democracy governance human rights rule law middle_east region requirement majority board_of_directors citizens sec makes certain funding limitations inapplicable fy2007 appropriations administration foreign affairs diplomatic consular programs chapter makes additional appropriations salaries expenses department_of_housing_and_urban_development hud office_of_federal_housing_enterprise_oversight sec authorizes obligation expenditure department_of_transportation funds grant authority mexican motor carrier operate municipalities commercial zones united_states mexico border extent granting authority tested pilot program pilot program complies federal requirements simultaneous comparable authority operate mexico available motor carriers domiciled united_states sec states certain funds provided national_transportation_safety_board salaries expenses revised continuing_appropriations_resolution include amounts necessary certain capital lease payments fy2007 sec amends revised continuing_appropriations_resolution transportation treasury housing_and_urban_development judiciary district_of_columbia independent_agencies_appropriations_act respect funding section tenant protection rental assistance costs project based rental assistance sec amends departments_of_veterans_affairs housing_and_urban_development independent_agencies_appropriations_act revise requirements renewal expiring project based certificate projects public housing agency project based voucher program chapter sec designates amounts provided title act emergency requirements pursuant res congress fy2006 budget resolution making appropriations contingency operations directly related global war terrorism unanticipated defense related operations pursuant res congress fy2007 budget resolution sec designates amounts provided title iii emergency requirements pursuant concurrent resolutions title agricultural assistance sec appropriates amounts emergency financial assistance producers farm incurred qualifying quantity quality losses crop crop year february damaging weather related condition including crop diseases insects delayed planting requires eligible crop planted february case prevented planting total loss planted date requires producer suffered qualifying losses elect assistance years sec appropriates amounts payments livestock compensation program livestock assistance disaster caused losses january february including losses blizzards began continued january states producer shall elect receive payments years losses incurred disaster designated county elect receive compensation wildfire caused losses grazing season appropriates amounts livestock indemnity payments producers farms disaster designated counties incurred livestock losses january february including losses blizzards started continued january requires producer suffered qualifying losses elect assistance years sec appropriates amounts agricultural farm production land cleanup restoration emergency conservation program sec reduces producer payments sections amounts received similar loss department_of_defense emergency supplemental appropriations address hurricanes gulf_of_mexico pandemic influenza act agricultural disaster assistance provision contained announcement secretary january august emergency supplemental appropriations act defense global war terror hurricane recovery sec sets forth administrative provisions sec amends farm_security rural investment act revise national dairy market loss payment provisions sec appropriates amounts dairy production losses disaster counties sec directs secretary states shortage claims permit use certified claims respect animal forage crops noninsured crop disaster assistance program sec appropriates amounts emergency grants low income migrant seasonal farmworkers sec appropriates amounts farm_service_agency salaries expenses sec directs secretary carrying crop disaster livestock assistance title require forage producers participated crop insurance pilot program noninsured crop disaster assistance program crop year compensation received title elimination schip shortfall matters makes additional fy2007 appropriations department_of_health_and_human_services centers medicare medicaid_services state children health insurance fund provide additional allotments remaining fy2007 schip shortfall states sec amends title xxi state children health insurance program schip social_security_act ssa direct secretary health_and_human_services allot remaining schip shortfall state necessary eliminate remainder fy2007 funding shortfalls sec imposes year moratorium implementation proposed rule medicaid program cost limit providers operated units government provisions ensure integrity federal state financial partnership relating federal state financial partnerships schip ssa title xix medicaid prohibits secretary health_and_human_services time end year period taking action finalize implement provisions contained proposed rule restrict medicaid payments graduate medical education gme declares secretary shall prohibited moratorium taking administrative action enforce provision law effect date enactment act respect medicaid program schip promulgate implement new rule provision period respect programs subject moratorium amends ssa title xix medicaid require use tamper resistant prescription pads medicaid program authorizes state operating pharmacy plus waiver expire june elect continue operate december describes pharmacy plus waiver secretary approved waiver certain federal requirements state medicaid plans state wisconsin demonstration program provides coverage prescription drugs individuals age family income exceed poverty line title vii fair minimum wage tax relief subtitle fair minimum wage fair minimum wage act sec amends fair labor standards act increase federal minimum wage hour day enactment act hour months day hour months day makes minimum wage increases applicable american_samoa commonwealth_of_the_northern_mariana_islands different transitional basis sec directs secretary labor study report congress impact minimum wage increases impact increases living standards rates employment american_samoa commonwealth_of_the_northern_mariana_islands subtitle small business incentives small business work opportunity act sec amends small_business_regulatory_enforcement fairness act revise requirements small business regulatory compliance guides requiring guides published website federal agency promulgating rule requiring small business compliance making guides available small businesses time federal agency rule effective including guides explanation actions small business comply federal agency rule requires agency head report annually specified congressional committees agency compliance requirements sec directs secretary health_and_human_services establish grant program assist states encouraging establishment operation employer operated child care centers prohibits states awarding grant excess single grant applicant requires states report misuse grant funds secretary requires secretary conduct year year study aspects employer provided child care program report congress studies authorizes appropriations terminates program fy2012 sec requires secretary treasury study report congress benefits costs consequences making program advance payment earned income tax credit available recipients credit sec amends small_business_act allow existing women business centers apply year grants ongoing basis prohibits centers disclosing information assistance recipient recipient consent pursuant civil criminal enforcement action required financial auditing purposes sec amends buy_american_act require head federal agency report house_committee_on_oversight_and_government_reform senate_committee_on_homeland_security governmental_affairs agency acquisitions fy2007-fy2011 articles materials supplies manufactured outside united_states requires reports publicly available subtitle small business tax incentives small business work opportunity tax act small business tax relief provisions subpart general_provisions sec amends_the_internal_revenue_code extend work opportunity tax credit august establishes new targeted group credit designated community residents lieu high risk youth requires residents principal place abode empowerment zone enterprise community renewal community rural renewal community defined area outside metropolitan_statistical_area net population loss specified periods modifies definition vocational rehabilitation referral purposes credit include certain individual work plans developed implemented employment network social_security_act expands eligibility disabled veterans credit increases wages eligible credit sec increases annual inflation adjustments expensing allowance small business assets extends expensing allowance sec allows employers claim business tax credit social_security taxes paid respect employee cash tips regard increase federal minimum wage rate sec allows credit alternative minimum tax liability work opportunity tax credit tax credit social_security taxes paid respect employee cash tips sec allows married couples file joint tax returns elect conduct business activities qualified joint ventures taxed partnership defines qualified joint venture trade business entity members husband wife materially participate ventures allows participating spouses conduct individual business activities sole proprietors divide items income expense accordance respective interests venture subpart gulf_opportunity zone tax incentives sec amends_the_internal_revenue_code extend increased expensing allowance business property gulf_opportunity zone sec qualifies certain buildings gulf_opportunity zone rita zone wilma zone placed service housing tax credit regard certain applicable restrictions buildings receive received state local housing credit allocation extends treatment zones difficult development areas purposes increased housing tax credit excludes certain assistance provided housing_and_community_development_act community development block grants department_of_defense_appropriations_act emergency supplemental appropriations act defense global war terror hurricane recovery determining zone buildings eligible housing tax credit federally subsidized therefor subject limitations tax credit sec treats qualified zone repair reconstruction loans provided prior january qualified rehabilitation loans purposes tax exemption exempt facility mortgage bonds sec directs comptroller_general study report house ways_and_means committee senate finance committee state local practices allocating utilizing tax incentives provided act requires committees hold public hearings report includes findings significant fraud waste abuse subpart subchapter provisions sec redefines passive investment income purposes corporation revocation rules exclude gain sale exchange stock securities item passive investment income sec excludes restricted bank director stock treatment corporation stock sec sets forth special accounting rule banks corporations change reserve method accounting bad debts sec revises tax treatment sales stock wholly owned subsidiaries corporations sec sets forth special rule treatment accumulated earnings profits certain corporations described small business jobs protection act sec allows tax deduction interest expense paid accrued indebtedness incurred electing small business trust esbt acquire stock corporation revenue provisions sec expands age limitation provisions minor children unearned income treated income parents income tax purposes include certain dependents age students age sec increases months period internal_revenue_service irs required notify taxpayers tax deficiencies suspension period interest penalties underpayments tax takes effect sec allows levy taxpayer assets satisfy employment tax liabilities granting pre levy collection process hearing sec makes permanent authority charging irs user fees sec increases penalty bad check money order payment taxes sec extends types tax returns currently limited income tax returns tax penalties tax return preparers increases penalties understatements tax tax return preparers positions engage willful reckless conduct preparing returns sec imposes penalty filing erroneous tax refund claims sec amends tax_increase_prevention_and_reconciliation_act increase quarter estimated tax rate corporations assets billion