,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bghi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aj1
 #bjad ,mr4 ,harkin 7for himself1 ,mr4  
,leahy1 ,mr4 ,durbin1 ,mrs4 ,murray1    
,mr4 ,whitehouse1 ,mr4 ,reed1 ,mr4      
,johnson of ,south ,dakota1 ,mr4        
,bennet1 ,mrs4 ,shaheen1 ,mr4 ,casey1   
,mr4 ,blumenthal1 ,ms4 ,warren1 and     
,mrs4 ,hagan7 introduced the following  
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend part ,b of the ,individuals 
with ,disabilities ,education ,act to   
provide full ,federal funding of such   
part4  #a4 ,short title ,this ,act may  
be cited as the ,,idea ,full ,funding   
,act4  #b4  ,amendments to idea         
,section #faa7;i7 of the ,individuals   
with ,disabilities ,education ,act 7#bj 
,u4,s4,c4 #adaa7;i77 is amended to read 
as follows3  7i7 ,funding ,for the      
purpose of carrying out this part1 other
 than section #fai1 there are authorized
 to be appropriated--  7#a7             

#ab1iee1hda1jjj for fiscal year #bjae1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #a1cgg1ihf1jjj  
for fiscal year #bjae1 which shall      
become available for obligation on ,july
 #a1 #bjae1 and shall remain available  
through ,september #cj1 #bjaf2  7#b7    
#ad1dig1hcd1jjj for fiscal year #bjaf1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #b1iai1igi1jjj  
for fiscal year #bjaf1 which shall      
become available for obligation on ,july
 #a1 #bjaf1 and shall remain available  
through ,september #cj1 #bjag2  7#c7    
#af1bbc1ced1jjj for fiscal year #bjag1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #d1fde1dii1jjj  
for fiscal year #bjag1 which shall      
become available for obligation on ,july
 #a1 #bjag1 and shall remain available  
through ,september #cj1 #bjah2  7#d7    
#ah1aed1bdc1jjj for fiscal year #bjah1  

and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #f1egf1chh1jjj  
for fiscal year #bjah1 which shall      
become available for obligation on ,july
 #a1 #bjah1 and shall remain available  
through ,september #cj1 #bjai2  7#e7    
#bj1cad1idf1jjj for fiscal year #bjai1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #h1gcg1jia1jjj  
for fiscal year #bjai1 which shall      
become available for obligation on ,july
 #a1 #bjai1 and shall remain available  
through ,september #cj1 #bjbj2  7#f7    
#bb1gcb1hac1jjj for fiscal year #bjbj1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #aa1aed1ieh1jjj 
for fiscal year #bjbj1 which shall      
become available for obligation on ,july
 #a1 #bjbj1 and shall remain available  
through ,september #cj1 #bjba2  7#g7    
#be1dch1deb1jjj for fiscal year #bjba1  
and there are hereby appropriated1 out  

of any money in the ,treasury not       
otherwise appropriated1 #ac1hfj1eig1jjj 
for fiscal year #bjba1 which shall      
become available for obligation on ,july
 #a1 #bjba1 and shall remain available  
through ,september #cj1 #bjbb2  7#h7    
#bh1dff1aad1jjj for fiscal year #bjbb1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #af1hhh1bei1jjj 
for fiscal year #bjbb1 which shall      
become available for obligation on ,july
 #a1 #bjbb1 and shall remain available  
through ,september #cj1 #bjbc2  7#i7    
#ca1hed1abg1jjj for fiscal year #bjbc1  
and there are hereby appropriated1 out  
of any money in the ,treasury not       
otherwise appropriated1 #bj1bgf1bgb1jjj 
for fiscal year #bjbc1 which shall      
become available for obligation on ,july
 #a1 #bjbc1 and shall remain available  
through ,september #cj1 #bjbd2 and      
7#aj7 #ce1fde1cgg1jjj for fiscal year   
#bjbd1 and there are hereby             
appropriated1 out of any money in the   

,treasury not otherwise appropriated1   
#bd1jfg1ebb1jjj for fiscal year #bjbd1  
which shall become available for        
obligation on ,july #a1 #bjbd1 and shall
 remain available through ,september    
#cj1 #bjbe4  4  #c4 ,fair share ,tax on 
,high-,income ,taxpayers  7a7 ,in       
general ,subchapter ,a of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new part3  ,,viii ,fair share 
tax on high-income taxpayers  ,sec4     
#ei;,b4 ,fair share tax4  #ei;,b4 ,fair 
share tax  7a7 ,general rule  7#a7      
,phase-in of tax ,in the case of any    
high-income taxpayer1 there is hereby   
imposed for a taxable year 7in addition 
to any other tax imposed by this        
subtitle7 a tax equal to the product    
of-- 7,a7 the amount determined under   
paragraph 7#b71 and  7,b7 a fraction    
7not to exceed #a7-- 7i7 the numerator  
of which is the excess of-- 7,i7 the    
taxpayer's adjusted gross income1 over  
7,,ii7 the dollar amount in effect under

 subsection 7c77#a71 and  7ii7 the      
denominator of which is the dollar      
amount in effect under subsection       
7c77#a74  7#b7 ,amount of tax ,the      
amount of tax determined under this     
paragraph is an amount equal to the     
excess 7if any7 of-- 7,a7 the tentative 
fair share tax for the taxable year1    
over  7,b7 the excess of-- 7i7 the sum  
of-- 7,i7 the regular tax liability 7as 
defined in section #bf7;b77 for the     
taxable year1 determined without regard 
to any tax liability determined under   
this section1  7,,ii7 the tax imposed by
 section #ee for the taxable year1 plus 
7,,iii7 the payroll tax for the taxable 
year1 over  7ii7 the credits allowable  
under part ,,iv of subchapter ,a 7other 
than sections #bg7;a71 #ca1 and #cd74   
7b7 ,tentative fair share tax ,for      
purposes of this section-- 7#a7 ,in     
general ,the tentative fair share tax   
for the taxable year is #cj percent of  
the excess of-- 7,a7 the adjusted gross 
income of the taxpayer1 over  7,b7 the  

modified charitable contribution        
deduction for the taxable year4  7#b7   
,modified charitable contribution       
deduction ,for purposes of paragraph    
7#a7-- 7,a7 ,in general ,the modified   
charitable contribution deduction for   
any taxable year is an amount equal to  
the amount which bears the same ratio to
 the deduction allowable under section  
#agj 7section #fdb7;c7 in the case of a 
trust or estate7 for such taxable year  
as-- 7i7 the amount of itemized         
deductions allowable under the regular  
tax 7as defined in section #ee7 for such
 taxable year1 determined after the     
application of section #fh1 bears to    
7ii7 such amount1 determined before the 
application of section #fh4  7,b7       
,taxpayer must itemize ,in the case of  
any individual who does not elect to    
itemize deductions for the taxable year1
 the modified charitable contribution   
deduction shall be zero4  7c7           
,high-,income taxpayer ,for purposes of 
this section-- 7#a7 ,in general ,the    

term high-income taxpayer means1 with   
respect to any taxable year1 any        
taxpayer 7other than a corporation7 with
 an adjusted gross income for such      
taxable year in excess of #a1jjj1jjj    
7#ej percent of such amount in the case 
of a married individual who files a     
separate return74  7#b7 ,inflation      
adjustment  7,a7 ,in general ,in the    
case of a taxable year beginning after  
#bjaf1 the #a1jjj1jjj amount under      
paragraph 7#a7 shall be increased by an 
amount equal to-- 7i7 such dollar       
amount1 multiplied by  7ii7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjae for calendar year   
#aiib in subparagraph 7,b7 thereof4     
7,b7 ,rounding ,if any amount as        
adjusted under subparagraph 7,a7 is not 
a multiple of #aj1jjj1 such amount shall
 be rounded to the next lowest multiple 
of #aj1jjj4  7d7 ,payroll tax ,for      

purposes of this section1 the payroll   
tax for any taxable year is an amount   
equal to the excess of-- 7#a7 the taxes 
imposed on the taxpayer under sections  
#adja1 #adaa1 #caja1 #cbja1 and         
#cbaa7;a7 7to the extent such tax is    
attributable to the rate of tax in      
effect under section #caja7 with respect
 to such taxable year or wages or       
compensation received during such       
taxable year1 over  7#b7 the deduction  
allowable under section #afd7;f7 for    
such taxable year4  7e7 ,special rule   
for estates and trusts ,for purposes of 
this section1 in the case of an estate  
or trust1 adjusted gross income shall be
 computed in the manner described in    
section #fg7;e74  7f7 ,not treated as   
tax imposed by this chapter for certain 
purposes ,the tax imposed under this    
section shall not be treated as tax     
imposed by this chapter for purposes of 
determining the amount of any credit    
under this chapter 7other than the      
credit allowed under section #bg7;a77 or

 for purposes of section #ee4  4  7b7   
,clerical amendment ,the table of parts 
for subchapter ,a of chapter #a of the  
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new item3  ,part ,,viii--,fair
 share tax on high-,income taxpayers  4 
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjae4