SEC. 301. AMERICAN LIFELONG LEARNING ACCOUNTS.
(a) Establishment.
The Secretary of the Treasury, in consultation with the Director and the Secretaries of Education and Labor, shall establish the American Lifelong Learning Accounts Program.
(b) Availability.
An eligible resident who is at least 18 years old may establish one account. The program shall support online, telephone, paper, and in-person enrollment and shall not require the individual to have a Federal income-tax liability or to file a tax return unless otherwise required by law.
(c) Ownership and portability.
Amounts credited to an account are held for the sole benefit of the account holder, are portable across States and employment, and may be spent only for qualified wonder expenses.
(d) Delivery.
The Secretary may use a restricted-benefit card, direct provider payment, reimbursement, or another method that supports accessibility, fraud control, and participation by individuals without a bank account or smartphone.
SEC. 302. FEDERAL CONTRIBUTIONS AND ACCOUNT LIMITS.
(a) Annual contributions.
Subject to subsection (f), the Secretary shall make an annual Federal contribution of:
(1) $500 for an account holder whose household modified adjusted gross income does not exceed 200 percent of the Federal poverty level;
(2) $250 for an account holder whose household modified adjusted gross income exceeds 200 percent but does not exceed 400 percent of the Federal poverty level; and
(3) for any other account holder, a dollar-for-dollar match of personal, employer, philanthropic, State, tribal, or local contributions, not exceeding $100 per year.
(b) Income determination.
Income shall be determined using the most recent available Federal tax return or, for a nonfiler or an individual whose current income has materially declined, a simplified current-income certification with verification procedures that do not create an unreasonable enrollment barrier.
(c) Employer contributions.
An employer may contribute to an employee's account under a written, nondiscriminatory educational-assistance program. A contribution qualifying under section 127 of the Internal Revenue Code may be excluded from gross income within the limit of that section. No inference is created that an expense not qualifying under section 127 is excludable.
(d) Carryover and cap.
Federal contributions remain available for three years. The account balance attributable to Federal contributions may not exceed $1,500. Personal and non-Federal contributions may be subject to a separate $5,000 balance limit established by regulation.
(e) Indexing.
Beginning in the fourth calendar year after national implementation, dollar amounts in subsections (a) and (d) shall be adjusted annually by the Consumer Price Index for All Urban Consumers and rounded to the nearest $5.
(f) Annual program ceiling and equitable adjustment.
Federal contributions under subsection (a) may not exceed the annual amount appropriated under section 801. If projected demand exceeds that amount, the Secretary shall:
(1) apply uniform prospective adjustment factors within income tiers, with the lowest-income tier receiving not less than twice the contribution or match available to the highest-income tier;
(2) seek to preserve a contribution of at least $350 for account holders under subsection (a)(1), but reduce that amount if necessary to remain within the annual appropriation;
(3) if further limitation is required, give priority within a tier to lower household income, first-time account use, and documented disability-access expense under neutral rules published before the wonder year;
(4) publish each adjustment and the underlying estimate before the wonder year; and
(5) not reduce an amount already credited to an account.
SEC. 303. QUALIFIED WONDER EXPENSES AND PROVIDERS.
(a) Qualified expenses.
Account funds may be used for reasonable expenses directly related to a qualifying curiosity activity, including:
(1) tuition, registration, admission, membership, workshop, laboratory, studio, maker-space, examination, credential, and instructor fees;
(2) books, periodicals, supplies, tools, protective equipment, art and craft materials, components, software, assistive technology, and equipment rental;
(3) internet or device costs apportioned to a structured learning activity, subject to an annual cap established by regulation;
(4) public transportation, mileage at the charitable rate under the Internal Revenue Code, and necessary lodging for an approved field or residential program within the United States; and
(5) dependent-care or personal-assistance expenses necessary to permit participation, not exceeding 25 percent of annual account expenditures.
(b) Excluded expenses.
Funds may not be used for:
(1) ordinary food, housing, debt service, cash withdrawal, gambling, political contributions, lobbying, weapons, controlled substances, or an unlawful activity;
(2) travel principally for recreation without a documented learning program; or
(3) an expense reimbursed by another Federal benefit or used to claim another Federal deduction or credit.
(c) Qualified providers.
A provider may include a public, tribal, nonprofit, or accredited educational institution; library; museum; union apprenticeship or training program; State-licensed instructor; registered apprenticeship; participating learning institution; or other provider approved under risk-based standards. Accreditation may not be required for short, noncredit, artistic, craft, cultural, language, maker, or community-learning activities if the provider meets financial, safety, refund, and disclosure standards.
(d) Individual choice and religion.
An account holder independently directs account funds among qualified providers. A provider or otherwise qualified educational service may not be excluded solely because of religious character, affiliation, instruction, or viewpoint. Funds may not be used for a contribution, tithe, worship service standing alone, or an amount not charged for an eligible educational service.
SEC. 304. ADMINISTRATION, APPEALS, PRIVACY, AND PROGRAM INTEGRITY.
(a) Simplified administration.
The Secretary shall establish a single national provider portal, risk-based provider verification, transaction-level controls, and a paper alternative. Small providers shall have a simplified registration path and prompt-payment standard.
(b) Data firewall.
Tax-return information used for eligibility may be disclosed only as permitted by section 6103 of the Internal Revenue Code. Learning subjects, reading histories, provider choices, and item-level purchases may not be used for immigration, law-enforcement, tax-enforcement, public-benefit eligibility, credit, insurance, or employment decisions, except to investigate a particularized allegation of fraud in this program under lawful process.
(c) Retention.
Item-level transaction data shall be retained only as long as reasonably necessary for payment, audit, and appeal, and in no event longer than seven years. Public data shall be aggregated and deidentified.
(d) Notice and appeal.
Before denial, suspension, recoupment, or provider termination, the Secretary shall provide notice of reasons and an opportunity to respond. An individual may obtain expedited informal review within 30 days and administrative review by an impartial officer within 90 days. Final agency action is reviewable under chapter 7 of title 5, United States Code.
(e) Program integrity.
The Secretary may recover an improper payment, suspend a provider, impose a civil penalty not exceeding three times the improper amount plus $2,500, and refer evidence under the False Claims Act or other law. No new criminal offense is created by this Act. A good-faith individual purchaser is not liable for a provider's undisclosed violation.
(f) Public-benefit treatment.
Amounts credited to or paid from an account are not income or resources for a Federal means-tested program and may not be assigned, garnished, or taken in bankruptcy, except for recovery of fraudulently obtained program funds.
SEC. 311. AMERICAN WONDER PASS.
(a) Establishment.
The Director, in coordination with the Secretaries of the Interior and Agriculture, shall establish a physical and digital American Wonder Pass for every eligible resident, without charge.
(b) Benefits.
The pass shall provide:
(1) the Federal recreational access described in section 312; and
(2) not more than 24 admission days per individual per wonder year at participating learning institutions under section 313.
(c) Minors.
An eligible resident under 18 years of age may receive a pass through a parent, legal guardian, school, library, tribal authority, foster-care agency, or other secure enrollment method. A minor's pass may not require publication or commercial use of the minor's identity.
(d) No smartphone requirement.
The pass shall be available as a durable card, printable credential, or other accessible form. A mobile device, credit card, or continuous internet connection may not be required.
SEC. 312. FREE ACCESS TO FEDERAL RECREATIONAL LANDS AND WATERS.
(a) Amendment.
Section 805(b) of the Federal Lands Recreation Enhancement Act, codified at section 6804(b) of title 16, United States Code, is amended by adding:
(4) American Wonder Pass. The Secretaries shall make an annual National Parks and Federal Recreational Lands Pass available without charge to an eligible resident, as defined in section 103 of the Right to Wonder Act. The pass covers entrance fees and standard amenity recreation fees but not expanded amenity recreation fees, camping, permits allocated by lottery, transportation, concessions, or goods and services.
(b) Coordination.
The American Wonder Pass credential may serve as the digital or physical Federal recreation pass. The Secretaries may continue more favorable lifetime and specialized passes.
(c) Protection of land-management receipts.
For each fiscal year, the Secretary of the Treasury shall transfer to each Federal land-management agency an amount equal to the agency's reasonably estimated net loss of entrance-fee and standard-amenity-fee receipts attributable to subsection (a), using a three-year inflation-adjusted baseline, current visitation, and audited pass-use data. Transferred amounts retain the availability, allocation, and expenditure rules that would have applied to the displaced receipts.
(d) Capacity and conservation.
Nothing in this section eliminates lawful reservation, capacity, permit, seasonal closure, resource-protection, or safety rules. A reservation fee reflecting actual transaction cost may be charged only if the same fee applies to holders of a paid interagency pass and a no-fee reservation method is available to a person unable to pay.
SEC. 313. PARTICIPATING LEARNING INSTITUTIONS.
(a) Participation agreement.
The Director may approve an institution that:
(1) has a substantial educational, scientific, cultural, historical, artistic, environmental, or public-learning mission;
(2) is open to the general public on a regular schedule;
(3) maintains appropriate governance, financial controls, insurance, safety, accessibility, nondiscrimination, and child-protection policies;
(4) agrees not to charge a passholder for covered general admission; and
(5) agrees to audit, privacy, price, and program-integrity requirements; and
(6) satisfies the harmful-conduct, prohibited-use, and due-process rules in section 803(e) through (g).
(b) Reimbursement.
For a verified covered admission, the Director shall reimburse the lesser of:
(1) the institution's ordinary general-admission price offered to the public on the date of admission; or
(2) $25 for an adult and $15 for a person under 18, indexed beginning in the fourth year.
No reimbursement is due for an admission ordinarily free to the public, except that the Director may provide a capacity payment not exceeding $3 per verified admission for a free institution that demonstrates additional staffing, accessibility, extended hours, or programming cost caused by participation.
(c) Price integrity.
An institution may not increase the price used for reimbursement more rapidly than its generally applicable public price or separate ordinary general admission into artificial mandatory charges. The Director may establish regional caps and recoup overpayments.
(d) Covered admission.
Covered admission includes ordinary exhibits and public areas. It does not include separately ticketed premium events, food, retail goods, parking, transportation, fundraising events, or classes longer than one day, which may qualify under a Lifelong Learning Account.
(e) Reservation and withdrawal.
An institution may use content-neutral reservations and daily capacity limits disclosed in advance. An institution may withdraw on 60 days' notice but shall honor existing reservations.
SEC. 314. ACCESSIBILITY, RESERVATIONS, AND PRIVACY.
(a) Accessibility.
The Director shall provide accessible enrollment and require reasonable modifications, effective communication, and compliance with the Americans with Disabilities Act and section 504 of the Rehabilitation Act.
(b) Privacy.
Pass records may be used only for eligibility, access, payment, fraud prevention, safety, and aggregate evaluation. Institutions may receive only the minimum credential information needed to validate a visit and may not use pass data for advertising or sale. Personally identifiable visit records shall be deleted or deidentified within 24 months unless needed for a pending audit, appeal, or investigation.
(c) Overcrowding review.
The Director and land-management agencies shall monitor displacement, reservation scarcity, and resource impacts. They may adjust reservation allocations, not the statutory no-fee benefit, through a transparent rule supported by capacity data.
SEC. 315. WONDER ACCESS PARTICIPATION CREDIT.
(a) Amendment to the Internal Revenue Code.
Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by section 206, is further amended by adding at the end the following:
SEC. 45CC. WONDER ACCESS PARTICIPATION CREDIT.
(a) Allowance. For purposes of section 38, an eligible participating institution may claim a credit equal to 40 percent of qualified net wonder-access expenditures if the institution's average annual gross receipts for the three preceding taxable years do not exceed $10,000,000, and 25 percent of such expenditures for any other eligible participating institution.
(b) Annual limitation. The credit for an institution for a taxable year may not exceed $500,000. Institutions under common control, and institutions using substantially the same facility, shall be aggregated under rules prescribed by the Secretary.
(c) Eligible participating institution. The term means an institution with an effective participation agreement under section 313 of the Right to Wonder Act throughout the period for which expenditures are claimed and that remains in material compliance with that Act.
(d) Qualified net wonder-access expenditures. The term means reasonable, documented expenditures paid or incurred to expand or safely sustain access for American Wonder Pass holders, including incremental staffing and extended hours; accessibility and effective communication; preservation, conservation, timed-entry, and capacity management; credential security, cybersecurity, child protection, and fraud prevention; and public educational programming or transportation partnerships offered without an additional charge to passholders. The expenditure must be directly attributable to participation or exceed the institution's inflation-adjusted average expenditure for the same function during the three preceding taxable years. For an institution without three years of operations, the Secretary shall prescribe a comparable baseline.
(e) Exclusions and nonduplication. Qualified net wonder-access expenditures do not include the value of admission reimbursed under section 313 of the Right to Wonder Act; an amount paid by a Federal grant, reimbursement, or another credit for the same expense; lobbying, campaign intervention, fundraising, entertainment, or unrelated commercial activity; acquisition of land; construction of a new stand-alone building; or an amount not otherwise deductible under section 162 if the institution were subject to tax. The credit base shall be reduced by other Federal payment for the same expense, and section 280C(i) governs the remaining deduction.
(f) Certification and recapture. The Director of the Institute of Museum and Library Services shall certify participation and material compliance to the Secretary. A credit attributable to fraud, a material false statement, or a disqualifying adjudication under section 803(e) of the Right to Wonder Act is subject to recapture, a 20-percent excessive-payment addition unless reasonable cause is shown, and other applicable remedies.
(g) Inflation adjustment. For taxable years beginning after 2028, the gross-receipts threshold in subsection (a) and the dollar limitation in subsection (b) shall be adjusted under section 1(f)(3), rounded to the nearest $10,000.
(1) Section 38(b) of the Internal Revenue Code of 1986, as amended by section 206, is amended by striking the period at the end of paragraph (42), inserting ", plus", and adding:
(43) the Wonder Access Participation Credit determined under section 45CC(a).
(2) Section 6417(b) of that Code is amended by adding at the end:
(13) The Wonder Access Participation Credit determined under section 45CC(a).
(3) Section 280C of that Code is amended by adding at the end:
(i) Wonder access expenditures. No deduction shall be allowed for the portion of qualified net wonder-access expenditures, as defined in section 45CC(d), equal to the credit determined under section 45CC(a).
(4) The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding "Sec. 45CC. Wonder Access Participation Credit."
(c) Regulations and effective date.
The Secretary of the Treasury, in consultation with the Director, shall issue regulations, a simplified form, and prefiling registration procedures not later than 18 months after enactment. The amendments apply to taxable years beginning after the national launch of the American Wonder Pass. An applicable entity under section 6417(d)(1) may elect payment under section 6417 with respect to the credit, including a tax-exempt, State, local, or tribal participating institution.