Designates a subsection for meetings and replaces the single monthly meeting requirement with tiered meeting-frequency requirements based on de novo status and composite/capability ratings.

Redesignates existing subsection (e) as subsection (f) and inserts a new subsection (e) that imposes an additional punishment (up to 5 years imprisonment) for violations of subsection (a) committed in a school zone, on or within 1,000 feet of premises where a school‑sponsored activity is taking place, or on or within 1,000 feet of premises owned by an institution of higher education; the new subsection also defines 'school zone', 'school-sponsored activity', 'State educational agency', 'local educational agency', and references the definition of 'institution of higher education' in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001).

Amends subsection (b) by replacing the phrase 'individual who has not attained the age of 18 years' with 'minor'; adds a new subsection (c) that imposes an additional punishment (up to 5 years imprisonment) for violations of subsection (a) or (b) committed knowing or with reasonable cause to believe the victim is a minor enrolled in school and in a school zone or near a school‑sponsored activity, or a person enrolled in an institution of higher education and on or within 1,000 feet of institution property; adds a carve‑out where the minor's presence near a school‑sponsored activity or institution property is unrelated to the activity or enrollment; and adds a new subsection (d) defining 'minor', 'school', 'school zone', 'school‑sponsored activity', 'State educational agency', 'local educational agency', and references the definition of 'institution of higher education' in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001).

Adds a new subsection (h) to 15 U.S.C. 657b establishing the 'Boots to Business Program', defining 'covered individual', setting goals, program components, collaboration and grant authority, data-sharing with specified Federal departments, competitive bidding and notice requirements, and reporting requirements.

Amends 51 U.S.C. 20145(h) by replacing the prior expiration date with a new expiration date one year later.

Amends subsection (f) of 6 U.S.C. 609 to replace existing text with new application requirements and to add paragraphs establishing a uniform review process for grant applications to purchase equipment or systems that do not meet applicable national voluntary consensus standards, including a list of factors the Administrator must consider. Also adds a new subsection (g) requiring the Administrator to implement a uniform process for reviewing applications to use grants under section 2003 or 2004 to purchase equipment or systems not included on the Authorized Equipment List.

Adds a new section 139C to Part III of subchapter B of chapter 1 of the Internal Revenue Code providing an exclusion from gross income for certain disability-related first responder retirement payments under specified conditions.

Adds a new paragraph relating to individual retirement plans (new paragraph (4) to subsection (l)), specifying which return is treated as the return for purposes of statutes of limitations for taxes imposed by sections 4973 or 4974 and rules when a person is not required to file a return.

Adds a new subparagraph (F) to 26 U.S.C. 408(d)(8) allowing a one-time election to treat certain distributions made directly by the trustee to a split-interest entity as meeting qualified charitable distribution requirements, subject to conditions and an aggregate $50,000 cap.

Amends ERISA section 105(a)(2) (29 U.S.C. 1025(a)(2)) to require provision of at least one paper pension benefit statement per year for certain individual account plans and at least one paper statement every 3 years for certain defined benefit plans, with implementation and regulatory update requirements assigned to the Secretary of Labor.