SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tobacco Advertising and Promotion
Studies Act of 1994''.

SEC. 2. FINDINGS.

    (a) Advertising.--The Congress makes the following findings
respecting advertising of tobacco products:
            (1) The tobacco industry spends over $4 billion annually to
        advertise and promote cigarette products.
            (2) Since 1964, the tobacco industry has had a voluntary
        advertising code which it claims was implemented to
        sufficiently ensure against children and teenagers being
        encouraged to smoke cigarettes and which, according to the
        tobacco industry, prohibits the advertising of cigarette
        products from making implied or direct health claims.
            (3) The voluntary advertising code which the tobacco
        industry claims is a sufficient safeguard against improper
        advertising and marketing practices recommends that cigarette
        advertising shall not suggest that cigarette smoking is
        ``essential'' to sexual attraction, success, sophistication, or
        good health and that models in cigarette advertisements shall
        be at least 25 years of age and shall not be made to appear
        under such age.
            (4) Despite the existence of, and alleged compliance by the
        tobacco industry with, the voluntary advertising code, a number
        of studies have shown that cigarette advertising may be an
        important factor in encouraging youth, women, and minorities to
        take up the cigarette smoking habit and may reinforce decisions
        to continue to smoke.
    (b) Women.--The Congress makes the following findings respecting
women and tobacco:
            (1) The fastest growing sector of smokers in the United
        States are women under the age of 23. Approximately 2,000 girls
        and young women smoke their first cigarette every day.
            (2) It is expected that between the years 2005 and 2010,
        the number of women dying from smoking related diseases will
        exceed the number of men so dying.
            (3) Each year tobacco kills more than 147,000 women in the
        United States, mostly through cigarette smoking induced heart
        disease, lung cancer, and other lung diseases.
            (4) As smoking by women has increased, lung cancer in women
        has skyrocketed. In 1987 lung cancer surpassed breast cancer as
        the leading cancer killer of women.
            (5) Women who smoke as little as 1 to 4 cigarettes each day
        increase their risk of heart attack by 2 to 3 times.
            (6) In 1991 for the first time in more than a decade the
        prevalence of smoking among women actually increased rather
        than decreased.
            (7) Women who smoke cigarettes during pregnancy increase
        the risk for low birth weight and premature infants,
        miscarriage, stillbirths, sudden infant death syndrome, and
        infant mortality.
            (8) Pregnant women who smoke deliver babies an average of
        one-half inch shorter and 7 ounces lighter than the babies of
        nonsmoking mothers. There is a 25 to 50 percent higher rate of
        fetal and infant death among women who smoke during pregnancy
        compared with those who do not smoke. It is estimated that
        4,000 infants die each year because of their mother's smoking.
            (9) Approximately 44 percent of all women who currently
        smoke have attempted to quit smoking in the past year.
            (10) Cigarette smoking increases women's risk of
        contracting cervical cancer.
    (c) Minorities.--The Congress makes the following findings
respecting minorities and tobacco:
            (1) Tobacco use by African-Americans is responsible for
        nearly 48,000 deaths each year in the United States.
            (2) Tobacco companies aggressively target members of the
        African-American community and the growing Hispanic population,
        particularly in the urban, inner-city environment.
            (3) As of 1991, 29.2 percent of African-American adults
        (aged 18 and older) smoked cigarettes, including 35.1 percent
        of African-American men and 24.4 percent of African-American
        women.
            (4) As of 1991, 16 percent of Asian/Pacific Islander adults
        (aged 18 and older) smoked cigarettes, including 24.2 percent
        of Asian/Pacific Islander men and 7.5 percent of Asian/Pacific
        Islander women.
            (5) As of 1991, 31.4 percent of American Indian/Alaskan
        Natives adults (aged 18 and older) smoked cigarettes, including
        27.9 percent of American Indian/Alaskan Natives men and 35.2
        percent of American Indian/Alaskan Natives women.
            (6) As of 1991, 20.2 percent of Hispanic adults (aged 18
        and older) smoked cigarettes, including 25.2 percent of
        Hispanic men and 15.5 percent of Hispanic women.
            (7) African Americans suffer from tobacco-related disease
        at a higher rate than whites, including a higher incidence of
        respiratory system, esophagus, and oral cavity cancers.
            (8) Lung cancer is increasing among Hispanic men.

SEC. 3. TOBACCO ADVERTISING STUDIES.

    (a) Studies.--The Federal Trade Commission shall conduct the
following studies which should be based on existing studies and on
significant original market research:
            (1) Women and minorities.--A study of current tobacco
        advertising to determine--
                    (A) if and in what forms such advertising and
                promotion uses themes, graphics, and techniques which
                are likely to appeal specifically to (i) girls and
                women and (ii) minorities in ways that make smoking
                attractive to them, and
                    (B) whether targeting girls, women, and minorities
                increases tobacco use.
        In connection with such study, advertising of alcoholic
        beverages shall be reviewed to determine the extent to which
        such advertising targets girls and women and minorities.
            (2) Weight loss and maintenance.--
                    (A) In general.--A study of current cigarette
                advertising and promotion to investigate the targeting
                of girls and women in cigarette advertising and
                promotion and tobacco companies' use of messages in
                their advertising and promotion, explicitly or
                implicitly, concerning weight loss and weight
                maintenance, the wording and overall imagery used in
                such advertising and promotion and its impact on girls
                and women, and the perception of girls and women,
                including smokers and non-smokers, of the relation
                between the use of tobacco and weight control and
                maintenance.
                    (B) Terms and imagery.--In conducting the study
                under subparagraph (A), the Federal Trade Commission
                shall examine the following:
                            (i) Whether women interpret the use of the
                        terms ``slim'', ``light'', ``thin'',
                        ``superslim'', and related terms and the shape
                        of cigarettes employing such terms as implying
                        that cigarette smoking results in weight loss
                        or weight maintenance.
                            (ii) Whether girl's and women's
                        interpretation of such terms and imagery
                        accurately reflects the actual effect of
                        cigarette smoking on weight. In particular,
                        whether girls and women are knowledgeable about
                        the transient and reversible nature of any
                        smoking induced weight loss, the precise
                        magnitude of weight loss which may be
                        experienced upon the taking up of smoking, and
                        the precise magnitude of weight gain which may
                        be experienced upon smoking cessation.
                            (iii) The relative impact of cigarette
                        smoking on the health of girls and women and
                        whether or not girls and women are
                        knowledgeable about the impact of smoking on
                        their health.
                            (iv) Whether the Federal Trade Commission
                        has authority to take action with respect to
                        advertising and promotion using such terms and
                        imagery.
                            (v) To the extent that the Federal Trade
                        Commission does not have the authority to take
                        needed action, what legislation is needed to
                        enable the Commission to take action necessary
                        to fully remedy the study's findings.
            (3) Low yield tobacco products.--
                    (A) In general.--A study of current cigarette
                advertising and promotion to investigate the apparent
                targeting of girls and women and tobacco companies use
                of messages concerning so called low tar/low nicotine
                cigarettes (hereafter in this paragraph referred to as
                ``low yield cigarettes''). This shall include the
                wording and overall imagery used in advertising and
                promotion for low yield cigarettes and the impact of
                such advertising and promotion on both male and female
                user's perception of the relative risk of smoking such
                cigarettes as opposed to the smoking of non low yield
                cigarettes or quitting smoking.
                    (B) Terms.--In conducting the study under
                subparagraph (A), the Federal Trade Commission shall
                examine the following:
                            (i) Whether men and women tend to interpret
                        messages and imagery used in the advertising
                        and promotion of low yield cigarettes to
                        indicate that smoking such cigarettes is less
                        hazardous than smoking other cigarettes. The
                        Commission shall look at consumer's perception
                        of a wide range of health risks, including
                        cardiovascular disease, lung and other cancers,
                        pulmonary diseases, risks during pregnancy,
                        risk of environmental tobacco smoke exposure to
                        surrounding individuals, and other risks and
                        attempt to quantify the degree of risk
                        reduction perceived by the reasonable consumer.
                        In addition, the Commission shall examine
                        whether the perception of male and female
                        smokers differ in this regard.
                            (ii) Whether men's and women's
                        interpretation of the wording and imagery used
                        in advertising and promotion of low yield
                        cigarettes, as determined under clause (i),
                        accurately reflects the health hazards of
                        cigarettes.
                            (iii) Whether men and women who smoke are
                        likely to be influenced to smoke low yield
                        cigarettes rather than quit smoking because of
                        the advertising and promotion of such
                        cigarettes. In this regard, the Commission
                        shall examine whether smokers tend to differ
                        according to whether or not they report being
                        concerned about smoking's negative impact on
                        their health and whether male and female
                        smokers tend to differ from each other in this
                        regard.
                            (iv) The relative likely impact of smoking
                        of low yield cigarettes on men's and women's
                        health relative to quitting smoking.
                            (v) Whether the Federal Trade Commission
                        has the authority to take action with respect
                        to advertising and promotion of low yield
                        cigarettes.
                            (vi) To the extent that the Commission does
                        not have the authority to take needed action,
                        what legislation is needed to enable the
                        Commission to take action necessary to fully
                        remedy the study's findings.
            (4) Demographics.--
                    (A) In general.--A study of the demographics of
                targeted audiences of cigarette advertising and
                promotions which appear to be targeted at girls, women,
                and minorities, including the age, gender, race,
                ethnicity, and socio-economic groups of the girls,
                women, and minorities and, in the case of minorities,
                the demographics of such advertising and promotions for
                smokeless tobacco products.
                    (B) Focus.--In conducting the study under
                subparagraph (A), the Federal Trade Commission shall
                identify--
                            (i) the media used to apparently target the
                        groups described in subparagraph (A), including
                        the types of publications used with their
                        demographic profile, including the demographic
                        profile of readers under the age of 18,
                            (ii) the types of promotions used, giving
                        information about specific venues, and
                            (iii) the amount of money spent in each
                        category.
    (b) Report.--The Federal Trade Commission shall complete each of
the studies identified in subsection (a) not later than 9 months after
the date of the enactment of this Act and shall, not later than 12
months after such date, report to the Congress--
            (1) the results of such studies,
            (2) whether the Federal Trade Commission has the authority
        to take action on the study's findings,
            (3) any actions the Commission proposes to take on the
        basis of such findings, and
            (4) to the extent that the Commission does not have the
        authority to take needed action, what legislation is needed to
        enable the Commission to take action necessary to fully remedy
        the study's findings.

Summary: Tobacco Advertising and Promotion Studies Act of 1994 - Directs the Federal Trade Commission to study and report to the Congress on specified aspects of tobacco advertising and promotion targeted at women and certain ethnic groups.


SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Cut Energy Bills
at Home Act''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. PERFORMANCE BASED HOME ENERGY IMPROVEMENTS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1
is amended by adding at the end the following new section:

``SEC. 25E. PERFORMANCE BASED ENERGY IMPROVEMENTS.

    ``(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year for a qualified whole home energy efficiency retrofit an
amount determined under subsection (b).
    ``(b) Amount Determined.--
            ``(1) In general.--Subject to paragraph (4), the amount
        determined under this subsection is equal to--
                    ``(A) the base amount under paragraph (2),
                increased by
                    ``(B) the amount determined under paragraph (3).
            ``(2) Base amount.--For purposes of paragraph (1)(A), the
        base amount is $2,000, but only if the energy use for the
        residence is reduced by at least 20 percent below the baseline
        energy use for such residence as calculated according to
        paragraph (5).
            ``(3) Increase amount.--For purposes of paragraph (1)(B),
        the amount determined under this paragraph is $500 for each
        additional 5 percentage point reduction in energy use.
            ``(4) Limitation.--In no event shall the amount determined
        under this subsection exceed the lesser of--
                    ``(A) $5,000 with respect to any residence, or
                    ``(B) 30 percent of the qualified home energy
                efficiency expenditures paid or incurred by the
                taxpayer under subsection (c) with respect to such
                residence.
            ``(5) Determination of energy use reduction.--For purposes
        of this subsection--
                    ``(A) In general.--The reduction in energy use for
                any residence shall be determined by modeling the
                annual predicted percentage reduction in total energy
                costs for heating, cooling, hot water, and permanent
                lighting. It shall be modeled using computer modeling
                software approved under subsection (d)(2) and a
                baseline energy use calculated according to subsection
                (d)(1)(C).
                    ``(B) Energy costs.--For purposes of subparagraph
                (A), the energy cost per unit of fuel for each fuel
                type shall be determined by dividing the total actual
                energy bill for the residence for that fuel type for
                the most recent available 12-month period by the total
                energy units of that fuel type used over the same
                period.
    ``(c) Qualified Home Energy Efficiency Expenditures.--For purposes
of this section, the term `qualified home energy efficiency
expenditures'--
            ``(1) means any amount paid or incurred by the taxpayer
        during the taxable year for a qualified whole home energy
        efficiency retrofit, including the cost of diagnostic
        procedures, labor, and modeling,
            ``(2) includes only measures that have an average estimated
        life of 5 years or more as determined by the Secretary, after
        consultation with the Secretary of Energy,
            ``(3) does not include any amount which is paid or incurred
        in connection with any expansion of the building envelope of
        the residence, and
            ``(4) does not include improvements to swimming pools or
        hot tubs or any other expenditure specifically excluded by the
        Secretary, after consultation with the Secretary of Energy.
    ``(d) Qualified Whole Home Energy Efficiency Retrofit.--For
purposes of this section--
            ``(1) In general.--The term `qualified whole home energy
        efficiency retrofit' means the implementation of measures
        placed in service during the taxable year intended to reduce
        the energy use of the principal residence of the taxpayer which
        is located in the United States. A qualified whole home energy
        efficiency retrofit shall--
                    ``(A) be designed, implemented, and installed by a
                contractor which is--
                            ``(i) accredited by the Building
                        Performance Institute (hereafter in this
                        section referred to as `BPI') or a preexisting
                        BPI accreditation-based State certification
                        program with enhancements to achieve State
                        energy policy,
                            ``(ii) a Residential Energy Services
                        Network (hereafter in this section referred to
                        as `RESNET') accredited Energy Smart Home
                        Performance Team, or
                            ``(iii) accredited by an equivalent
                        certification program approved by the
                        Secretary, after consultation with the
                        Secretary of Energy, for this purpose,
                    ``(B) install a set of measures modeled to achieve
                a reduction in energy use of at least 20 percent below
                the baseline energy use established in subparagraph
                (C), using computer modeling software approved under
                paragraph (2),
                    ``(C) establish the baseline energy use by
                calibrating the model using sections 3 and 4 and Annex
                D of BPI Standard BPI-2400-S-2011: Standardized
                Qualification of Whole House Energy Savings Estimates,
                or an equivalent standard approved by the Secretary,
                after consultation with Secretary of Energy, for this
                purpose,
                    ``(D) document the measures implemented in the
                residence through photographs taken before and after
                the retrofit, including photographs of its visible
                energy systems and envelope as relevant, and
                    ``(E) implement a test-out procedure, following
                guidelines of the applicable certification program
                specified under clause (i) or (ii) of subparagraph (A),
                or equivalent guidelines approved by the Secretary,
                after consultation with the Secretary of Energy, for
                this purpose, to ensure--
                            ``(i) the safe operation of all systems
                        post retrofit, and
                            ``(ii) that all improvements are included
                        in, and have been installed according to,
                        standards of the applicable certification
                        program specified under clause (i) or (ii) of
                        subparagraph (A), or equivalent standards
                        approved by the Secretary, after consultation
                        with the Secretary of Energy, for this purpose.
                For purposes of subparagraph (A)(iii), an organization
                or State may submit an equivalent certification program
                for approval by the Secretary, in consultation with the
                Secretary of Energy. The Secretary shall approve or
                deny such submission not later than 180 days after
                receipt, and, if the Secretary fails to respond in that
                time period, the submitted equivalent certification
                program shall be considered approved.
            ``(2) Approved modeling software.--For purposes of
        paragraph (1)(B), the contractor shall use modeling software
        certified by RESNET as following the software verification test
        suites in section 4.2.1 of RESNET Publication No. 06-001 or
        certified by an alternative organization as following an
        equivalent standard, as approved by the Secretary, after
        consultation with the Secretary of Energy, for this purpose.
            ``(3) Documentation.--The Secretary, after consultation
        with the Secretary of Energy, shall prescribe regulations
        directing what specific documentation is required to be
        retained or submitted by the taxpayer in order to claim the
        credit under this section, which shall include, in addition to
        the photographs under paragraph (1)(D), a form approved by the
        Secretary that is completed and signed by the qualified whole
        home energy efficiency retrofit contractor under penalties of
        perjury. Such form shall include--
                    ``(A) a statement that the contractor followed the
                specified procedures for establishing baseline energy
                use and estimating reduction in energy use,
                    ``(B) the name of the software used for calculating
                the baseline energy use and reduction in energy use,
                the percentage reduction in projected energy savings
                achieved, and a statement that such software was
                certified for this program by the Secretary, after
                consultation with the Secretary of Energy,
                    ``(C) a statement that the contractor will retain
                the details of the calculations and underlying energy
                bills for 5 years and will make such details available
                for inspection by the Secretary or the Secretary of
                Energy, if so requested,
                    ``(D) a list of measures installed and a statement
                that all measures included in the reduction in energy
                use estimate are included in, and installed according
                to, standards of the applicable certification program
                specified under clause (i) or (ii) of subparagraph (A),
                or equivalent standards approved by the Secretary,
                after consultation with the Secretary of Energy,
                    ``(E) a statement that the contractor meets the
                requirements of paragraph (1)(A), and
                    ``(F) documentation of the total cost of the
                project in order to comply with the limitation under
                subsection (b)(4)(B).
    ``(e) Additional Rules.--For purposes of this section--
            ``(1) No double benefit.--
                    ``(A) In general.--With respect to any residence,
                no credit shall be allowed under this section for any
                taxable year in which the taxpayer claims a credit
                under section 25C.
                    ``(B) Renewable energy systems and appliances.--In
                the case of a renewable energy system or appliance that
                qualifies for another credit under this chapter, the
                resulting reduction in energy use shall not be taken
                into account in determining the percentage energy use
                reductions under subsection (b).
                    ``(C) No double benefit for certain expenditures.--
                The term `qualified home energy efficiency
                expenditures' shall not include any expenditure for
                which a deduction or credit is claimed by the taxpayer
                under this chapter for the taxable year or with respect
                to which the taxpayer receives any Federal energy
                efficiency rebate.
            ``(2) Principal residence.--The term `principal residence'
        has the same meaning as when used in section 121.
            ``(3) Special rules.--Rules similar to the rules under
        paragraphs (4), (5), (6), (7), and (8) of section 25D(e) and
        section 25C(e)(2) shall apply, as determined by the Secretary,
        after consultation with the Secretary of Energy.
            ``(4) Basis adjustments.--For purposes of this subtitle, if
        a credit is allowed under this section with respect to any
        expenditure with respect to any property, the increase in the
        basis of such property which would (but for this paragraph)
        result from such expenditure shall be reduced by the amount of
        the credit so allowed.
            ``(5) Election not to claim credit.--No credit shall be
        determined under subsection (a) for the taxable year if the
        taxpayer elects not to have subsection (a) apply to such
        taxable year.
            ``(6) Multiple year retrofits.--If the taxpayer has claimed
        a credit under this section in a previous taxable year, the
        baseline energy use for the calculation of reduced energy use
        must be established after the previous retrofit has been placed
        in service.
    ``(f) Termination.--This section shall not apply with respect to
any costs paid or incurred after December 31, 2016.
    ``(g) Secretary Review.--The Secretary, after consultation with the
Secretary of Energy, shall establish a review process for the retrofits
performed, including an estimate of the usage of the credit and a
statistically valid analysis of the average actual energy use
reductions, utilizing utility bill data collected on a voluntary basis,
and report to Congress not later than June 30, 2014, any findings and
recommendations for--
            ``(1) improvements to the effectiveness of the credit under
        this section, and
            ``(2) expansion of the credit under this section to rental
        units.''.
    (b) Conforming Amendments.--
            (1) Section 1016(a) is amended--
                    (A) by striking ``and'' at the end of paragraph
                (36),
                    (B) by striking the period at the end of paragraph
                (37) and inserting ``, and'', and
                    (C) by adding at the end the following new
                paragraph:
            ``(38) to the extent provided in section 25E(e)(4), in the
        case of amounts with respect to which a credit has been allowed
        under section 25E.''.
            (2) Section 6501(m) is amended by inserting ``25E(e)(5),''
        after ``section''.
            (3) The table of sections for subpart A of part IV of
        subchapter A chapter 1 is amended by inserting after the item
        relating to section 25D the following new item:

``Sec. 25E. Performance based energy improvements.''.
    (c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred for a qualified whole home energy
efficiency retrofit placed in service after December 31, 2011.

Summary: Cut Energy Bills at Home Act - Amends the Internal Revenue Code to allow individual taxpayers a tax credit for the cost of a qualified whole home energy efficiency retrofit for the purpose of reducing the energy use of the taxpayer's principal residence. Limits the amount of such credit to the lesser of $5,000 or 30 of the qualified home energy efficiency expenditures paid by the taxpayer to reduce residential energy use. Sets forth requirements for a qualified whole home energy efficiency retrofit, including design, testing, and documentation requirements. Terminates such credit after 2016. Directs the Secretary of the Treasury to establish a review process for home energy efficiency retrofits, including an estimate of usage of the tax credit and an analysis of the average actual energy use reductions.

A bill to amend the Internal Revenue Code of 1986 to provide a credit for performance based home energy improvements, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Providing Retaliation Options
against Those Engaging in Cyberattacks Targeting the United States
Act'' or ``PROTECT US Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Article XXI of the GATT 1994 (as such term is defined
        in section 2(1)(B) of the Uruguay Round Agreements Act (19
        U.S.C. 3501(1)(B))) allows a member of the World Trade
        Organization to take any action which such member considers
        necessary for the protection of such member's essential
        security interests.
            (2) Protecting the United States from malicious cyber-
        enabled activities is essential to the security interests of
        the United States.

SEC. 3. IMPOSITION OF PENALTIES ON STATE-SPONSORS OF CYBERATTACKS.

    (a) In General.--The President is authorized to impose penalties
described in subsection (c) with respect to each country on the list
required by subsection (b).
    (b) List of State-Sponsors of Cyberattacks.--
            (1) In general.--Not later than 60 days after the date of
        the enactment of this Act, the President shall submit to
        Congress a list of countries designated as state-sponsors of
        cyberattacks pursuant to paragraph (2).
            (2) Countries designated.--If the President, in
        consultation with the Secretary of Homeland Security, the
        Secretary of Defense, the Attorney General, and the Chairman of
        the United States International Trade Commission, determines
        that the United States or a United States person has been
        targeted in a malicious cyber-enabled activity originating
        from, or directed by a person located, in whole or in
        substantial part, in a foreign country, and such activity is
        reasonably likely to result in, or have materially contributed
        to, a threat to the national security or foreign policy of the
        United States, or harmed the economic health or financial
        stability of the United States or a United States person, or
        has the purpose or effect of--
                    (A) harming or otherwise significantly compromising
                the provision of services by a computer or network of
                computers that support the United States or a United
                States person in a critical infrastructure sector,
                    (B) significantly compromising the provision of
                services by the United States or a United States person
                in a critical infrastructure sector,
                    (C) causing significant disruption to the
                availability of a computer or network of computers
                owned or operated by the United States or a United
                States person, or
                    (D) causing a significant misappropriation of funds
                or economic resources, trade secrets, personally
                identifiable information, or financial information of
                the United States or a United States person,
        the President shall designate such country as a state-sponsor
        of cyberattacks.
            (3) Updates of list.--The President shall submit to
        Congress an updated list under paragraph (1) as new information
        becomes available.
    (c) Penalties.--
            (1) Trade-related penalty.--The President may impose a
        duty, in addition to any other duty imposed, on any article or
        service imported directly or indirectly into the United States
        that is produced in whole or in part in a country that is
        included on the list of state-sponsors of cyberattacks required
        by subsection (b).
            (2) Other actions.--The President may take any of the
        following actions with respect to a country that is included on
        the list of state-sponsors of cyberattacks required by
        subsection (b):
                    (A) A private demarche.
                    (B) An official public demarche.
                    (C) A public condemnation.
                    (D) A public condemnation within one or more
                multilateral fora.
                    (E) The delay or cancellation of one or more
                scientific exchanges.
                    (F) The delay or cancellation of one or more
                cultural exchanges.
                    (G) The denial of one or more working, official, or
                state visits.
                    (H) The delay or cancellation of one or more
                working, official, or state visits.
                    (I) The withdrawal, limitation, or suspension of
                United States development assistance under chapter 1 of
                part I of the Foreign Assistance Act of 1961.
                    (J) Directing the Export-Import Bank of the United
                States, the Overseas Private Investment Corporation, or
                the Trade and Development Agency to not approve the
                issuance of any (or a specified number of) guarantees,
                insurance, extensions of credit, or participations in
                extensions of credit.
                    (K) The withdrawal, limitation, or suspension of
                United States security assistance under part II of the
                Foreign Assistance Act of 1961.
                    (L) Consistent with section 701 of the
                International Financial Institutions Act, directing the
                United States Executive Directors at international
                financial institutions to oppose and vote against loans
                primarily benefitting the country.
                    (M) Ordering the heads of the appropriate United
                States agencies to not issue any (or a specified number
                of) specific licenses, and to not grant any other
                specific authority (or a specified number of
                authorities), to export any goods or technology to such
                country under--
                            (i) the Export Administration Act of 1979
                        (as continued in effect pursuant the
                        International Emergency Economic Powers Act);
                            (ii) the Arms Export Control Act;
                            (iii) the Atomic Energy Act of 1954; or
                            (iv) any other statute that requires the
                        prior review and approval of the United States
                        Government as a condition for the export or re-
                        export of goods or services.
                    (N) Prohibiting any United States financial
                institution from making loans or providing credits.
                    (O) Prohibiting the United States Government from
                procuring, or entering into any contract for the
                procurement of, any goods or services.
                    (P) Suspension or withdrawal of extension of
                nondiscriminatory treatment to the products of the
                country pursuant to section 404 of the Trade Act of
                1974.
                    (Q) Ordering a trade embargo.
                    (R) Ordering a cyber counterattack.
    (d) Removal From List.--
            (1) In general.--A country may be removed from the list of
        state-sponsors of cyberattacks required by subsection (b) if--
                    (A) the President determines that the country no
                longer meets the requirements for designation as a
                state-sponsor of cyberattacks under subsection (b)(2);
                or
                    (B) Congress enacts a law that provides for such
                removal.
            (2) Moratorium.--
                    (A) In general.--A country that has been removed
                from the list pursuant to paragraph (1)(B) may not be
                added back to the list by the President until at least
                the date that is one year after the date of such
                removal.
                    (B) Rule of construction.--Nothing in this
                paragraph shall be construed as prohibiting Congress
                from adding a country that has been removed from the
                list pursuant to paragraph (1)(B) back to the list by a
                date that is earlier than the date described in
                subparagraph (A).
    (e) Definitions.--In this section:
            (1) Critical infrastructure sector.--The term ``critical
        infrastructure sector'' means any of the designated critical
        infrastructure sectors identified in Presidential Policy
        Directive 21.
            (2) Entity.--The term ``entity'' means a partnership,
        association, trust, joint venture, corporation, group,
        subgroup, government, or other organization.
            (3) List.--The term ``list'' means the list of state-
        sponsors of cyberattacks.
            (4) Misappropriation.--The term ``misappropriation'' means
        any taking or obtaining by improper means, without permission
        or consent, or under false pretenses.
            (5) Person.--The term ``person'' means a natural person or
        an entity.
            (6) United states person.--The term ``United States
        person'' shall be broadly construed to include but not be
        limited to any United States citizen, permanent resident alien,
        entity organized under the laws of the United States or any
        jurisdiction within the United States (including foreign
        branches), any governmental or quasi-governmental entity
        existing in the United States, or any other person in the
        United States.

Summary: Providing Retaliation Options against Those Engaging in Cyberattacks Targeting the United States Act or PROTECT US Act This bill directs the President to submit to Congress a list of countries designated as state-sponsors of cyberattacks. A country shall be so designated if the President determines that the United States or a US person has been targeted in a cyber-enabled activity originating from or directed by a person located in a foreign country, and such activity is likely to result in or have contributed to a threat to US national security or foreign policy, or harmed US economic health or financial stability or a US person, or has the purpose or effect of: harming or compromising the provision of services by a computer or network of computers that support the United States or a US person in a critical infrastructure sector. Compromising the provision of services by the United States or a US person in a critical infrastructure sector. Disrupting the availability of a computer or network of computers owned or operated by the United States or a US person. Or causing a misappropriation of funds or economic resources, trade secrets, personally identifiable information, or financial information of the United States or a US person. The President may impose a trade-related penalty and take other actions, including assistance limitations, trade embargoes, and cyber counter attacks, with respect to a designated country. A country may be removed from the list of state-sponsors of cyberattacks if: (1) the President determines that it no longer meets the requirements for the designation, or (2) Congress enacts a law providing for such removal. A country that has been removed from the list by Congress may not be added back to the list by the President until at least one year after removal.

PROTECT US Act


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``America Gives More Act of 2014''.

SEC. 2. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR
              CONTRIBUTIONS OF FOOD INVENTORY.

    (a) Permanent Extension.--Section 170(e)(3)(C) of the Internal
Revenue Code of 1986 is amended by striking clause (iv).
    (b) Increase in Limitation.--Section 170(e)(3)(C) of such Code, as
amended by subsection (a), is amended by striking clause (ii), by
redesignating clause (iii) as clause (iv), and by inserting after
clause (i) the following new clauses:
                            ``(ii) Limitation.--The aggregate amount of
                        such contributions for any taxable year which
                        may be taken into account under this section
                        shall not exceed--
                                    ``(I) in the case of any taxpayer
                                other than a C corporation, 15 percent
                                of the taxpayer's aggregate net income
                                for such taxable year from all trades
                                or businesses from which such
                                contributions were made for such year,
                                computed without regard to this
                                section, and
                                    ``(II) in the case of a C
                                corporation, 15 percent of taxable
                                income (as defined in subsection
                                (b)(2)(D)).
                            ``(iii) Rules related to limitation.--
                                    ``(I) Carryover.--If such aggregate
                                amount exceeds the limitation imposed
                                under clause (ii), such excess shall be
                                treated (in a manner consistent with
                                the rules of subsection (d)) as a
                                charitable contribution described in
                                clause (i) in each of the 5 succeeding
                                years in order of time.
                                    ``(II) Coordination with overall
                                corporate limitation.--In the case of
                                any charitable contribution allowable
                                under clause (ii)(II), subsection
                                (b)(2)(A) shall not apply to such
                                contribution, but the limitation
                                imposed by such subsection shall be
                                reduced (but not below zero) by the
                                aggregate amount of such contributions.
                                For purposes of subsection (b)(2)(B),
                                such contributions shall be treated as
                                allowable under subsection
                                (b)(2)(A).''.
    (c) Determination of Basis for Certain Taxpayers.--Section
170(e)(3)(C) of such Code, as amended by subsections (a) and (b), is
amended by adding at the end the following new clause:
                            ``(v) Determination of basis for certain
                        taxpayers.--If a taxpayer--
                                    ``(I) does not account for
                                inventories under section 471, and
                                    ``(II) is not required to
                                capitalize indirect costs under section
                                263A,
                        the taxpayer may elect, solely for purposes of
                        subparagraph (B), to treat the basis of any
                        apparently wholesome food as being equal to 25
                        percent of the fair market value of such
                        food.''.
    (d) Determination of Fair Market Value.--Section 170(e)(3)(C) of
such Code, as amended by subsections (a), (b), and (c), is amended by
adding at the end the following new clause:
                            ``(vi) Determination of fair market
                        value.--In the case of any such contribution of
                        apparently wholesome food which cannot or will
                        not be sold solely by reason of internal
                        standards of the taxpayer, lack of market, or
                        similar circumstances, or by reason of being
                        produced by the taxpayer exclusively for the
                        purposes of transferring the food to an
                        organization described in subparagraph (A), the
                        fair market value of such contribution shall be
                        determined--
                                    ``(I) without regard to such
                                internal standards, such lack of
                                market, such circumstances, or such
                                exclusive purpose, and
                                    ``(II) by taking into account the
                                price at which the same or
                                substantially the same food items (as
                                to both type and quality) are sold by
                                the taxpayer at the time of the
                                contribution (or, if not so sold at
                                such time, in the recent past).''.
    (e) Effective Date.--
            (1) In general.--Except as otherwise provided in this
        subsection, the amendments made by this section shall apply to
        contributions made after December 31, 2013, in taxable years
        ending after such date.
            (2) Limitation; applicability to c corporations.--The
        amendments made by subsection (b) shall apply to contributions
        made in taxable years beginning after December 31, 2013.

SEC. 3. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL
              RETIREMENTS ACCOUNTS FOR CHARITABLE PURPOSES MADE
              PERMANENT.

    (a) In General.--Section 408(d)(8) of the Internal Revenue Code of
1986 is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this section shall apply
to distributions made in taxable years beginning after December 31,
2013.

SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS MODIFIED
              AND MADE PERMANENT.

    (a) Made Permanent.--
            (1) Individuals.--Subparagraph (E) of section 170(b)(1) of
        the Internal Revenue Code of 1986 is amended by striking clause
        (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of
        such Code is amended by striking clause (iii).
    (b) Contributions of Capital Gain Real Property Made for
Conservation Purposes by Native Corporations.--
            (1) In general.--Paragraph (2) of section 170(b) of the
        Internal Revenue Code of 1986 is amended by redesignating
        subparagraph (C) as subparagraph (D), and by inserting after
        subparagraph (B) the following new subparagraph:
                    ``(C) Qualified conservation contributions by
                certain native corporations.--
                            ``(i) In general.--Any qualified
                        conservation contribution (as defined in
                        subsection (h)(1)) which--
                                    ``(I) is made by a Native
                                Corporation, and
                                    ``(II) is a contribution of
                                property which was land conveyed under
                                the Alaska Native Claims Settlement
                                Act,
                        shall be allowed to the extent that the
                        aggregate amount of such contributions does not
                        exceed the excess of the taxpayer's taxable
                        income over the amount of charitable
                        contributions allowable under subparagraph (A).
                            ``(ii) Carryover.--If the aggregate amount
                        of contributions described in clause (i)
                        exceeds the limitation of clause (i), such
                        excess shall be treated (in a manner consistent
                        with the rules of subsection (d)(2)) as a
                        charitable contribution to which clause (i)
                        applies in each of the 15 succeeding years in
                        order of time.
                            ``(iii) Native corporation.--For purposes
                        of this subparagraph, the term `Native
                        Corporation' has the meaning given such term by
                        section 3(m) of the Alaska Native Claims
                        Settlement Act.''.
            (2) Conforming amendment.--Section 170(b)(2)(A) of such
        Code is amended by striking ``subparagraph (B) applies'' and
        inserting ``subparagraph (B) or (C) applies''.
            (3) Valid existing rights preserved.--Nothing in this
        subsection (or any amendment made by this subsection) shall be
        construed to modify the existing property rights validly
        conveyed to Native Corporations (within the meaning of section
        3(m) of the Alaska Native Claims Settlement Act) under such
        Act.
    (c) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after December
31, 2013.

SEC. 5. EXTENSION OF TIME FOR MAKING CHARITABLE CONTRIBUTIONS.

    (a) In General.--Subsection (a) of section 170 of the Internal
Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3)
as paragraphs (3) and (4), respectively, and by inserting after
paragraph (1) the following new paragraph:
            ``(2) Treatment of charitable contributions made by
        individuals before due date of return.--If any charitable
        contribution is made by an individual after the close of a
        taxable year but not later than the due date (determined
        without regard to extensions) for the return of tax for such
        taxable year, then the taxpayer may elect to treat such
        charitable contribution as made in such taxable year. Such
        election shall be made at such time and in such manner as the
        Secretary may provide. For purposes of this paragraph, an
        individual's distributive share of a partnership's charitable
        contribution, and an individual's pro rata share of an S
        corporation's charitable contribution, shall not be treated as
        charitable contributions made by such individual.''.
    (b) Effective Date.--The amendments made by this section shall
apply to elections made with respect to taxable years beginning after
December 31, 2013.

SEC. 6. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON INVESTMENT
              INCOME OF PRIVATE FOUNDATIONS.

    (a) In General.--Section 4940(a) of the Internal Revenue Code of
1986 is amended by striking ``2 percent'' and inserting ``1 percent''.
    (b) Elimination of Reduced Tax Where Foundation Meets Certain
Distribution Requirements.--Section 4940 of such Code is amended by
striking subsection (e).
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 7. BUDGETARY EFFECTS.

    (a) Statutory Pay-As-You-Go Scorecards.--The budgetary effects of
this Act shall not be entered on either PAYGO scorecard maintained
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of this Act
shall not be entered on any PAYGO scorecard maintained for purposes of
section 201 of S. Con. Res. 21 (110th Congress).

            Passed the House of Representatives July 17, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Summary: America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory. (2) increase from 10 to 15 of the aggregate net income of taxpayers other than C corporationsnbsp. The amount of deductible food inventory contributions which such taxpayers may make in any taxable year. (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food nbsp. As equal to 25 of the fair market value of such food. And (4) set forth a formula for determining the fair market value of such food. Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Allows taxpayers to treat a charitable contribution made after the close of the taxable year but before the due date of the tax return as being made in such taxable year. Reduces from 2 to 1 the excise tax rate on the net investment income of tax-exempt private foundations. Repeals the 1 reduction in such tax rate for private foundations that meet certain distribution requirements. Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.

America Gives More Act of 2014


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Establishing Beneficiary Equity in
the Hospital Readmission Program Act of 2015''.

SEC. 2. ESTABLISHING BENEFICIARY EQUITY IN THE MEDICARE HOSPITAL
              READMISSION PROGRAM.

    (a) Transitional Adjustment for Dual Eligible Population and
Socioeconomic Status.--Section 1886(q)(4)(C) of the Social Security Act
(42 U.S.C. 1395ww(q)(4)(C)) is amended by adding at the end the
following new clause:
                            ``(iii) Transitional adjustment for dual
                        eligible population and socioeconomic status.--
                                    ``(I) In general.--In determining a
                                hospital's excess readmission ratio
                                under clause (i) for purposes of making
                                payments for discharges occurring
                                during fiscal years 2016 and 2017, and
                                before the initial application of
                                clause (iv), and in order to ensure
                                that hospitals that treat the most
                                vulnerable populations are not unfairly
                                penalized by the program under this
                                subsection, the Secretary shall provide
                                for such risk adjustment as will take
                                into account both a hospital's
                                proportion of inpatients who are full-
                                benefit dual eligible individuals (as
                                defined in section 1935(c)(6)) and the
                                socioeconomic status of the patients
                                served by the hospital.
                                    ``(II) Quantitative method.--For
                                purposes of applying subclause (I)(bb),
                                the Secretary, to the maximum extent
                                practicable, shall utilize the most
                                recent data available from the Bureau
                                of the Census in order to develop a
                                quantitative method to adjust for
                                socioeconomic status. In developing
                                such quantitative method, the
                                Secretary--
                                            ``(aa) shall, to the
                                        maximum extent practicable, use
                                        inputs that address at least
                                        income, education level, or
                                        poverty rate; and
                                            ``(bb) may include inputs
                                        that address other
                                        socioeconomic and
                                        sociodemographic factors
                                        determined appropriate by the
                                        Secretary.
                                    ``(III) Patients served by the
                                hospital.--For purposes of subclause
                                (I)(bb), the Secretary shall, to the
                                maximum extent practicable, measure the
                                socioeconomic status for all patients
                                served by each hospital. The Secretary
                                may supplement incomplete or
                                inaccessible patient-level data with
                                data related to the geographic region
                                of the patients served by the hospital.
                                    ``(IV) Minimizing reporting burden
                                on hospitals.--In carrying out this
                                clause, the Secretary shall not impose
                                any additional reporting requirements
                                on hospitals.''.
    (b) Subsequent Adjustments Based on IMPACT and MedPAC Reports.--
Section 1886(q)(4)(C) of the Social Security Act (42 U.S.C.
1395ww(q)(4)(C)) is further amended by adding at the end the following
new clause:
                            ``(iv) Risk adjustments under readmission
                        program based on impact and medpac reports.--In
                        making recommendations under subparagraph (D)
                        of section 2(d)(1) of the IMPACT Act of 2014
                        (Public Law 113-185; 42 U.S.C. 1395lll note)
                        with respect to the application of risk
                        adjustment under this subsection, the Secretary
                        is required to base such risk adjustment on the
                        reports submitted under subparagraphs (A)(ii)
                        and (B)(ii) of such section as well as on the
                        report submitted by the Medicare Payment
                        Advisory Commission under section 2(c) of the
                        Establishing Beneficiary Equity in the Hospital
                        Readmission Program Act of 2015. The
                        Administrator of the Centers for Medicare &
                        Medicaid Services shall incorporate such
                        recommendations in carrying out risk adjustment
                        under this subsection for discharges occurring
                        in fiscal years after fiscal year 2017 in order
                        to ensure that hospitals that treat the most
                        vulnerable populations are not unfairly
                        penalized by the program under this subsection.
                        For fiscal years beginning more than 5 years
                        after the date of submission of the report
                        under section 2(d)(1)(B)(ii) of the IMPACT Act
                        of 2014, the Secretary may use alternative
                        adjustment mechanisms under this subsection to
                        account for socioeconomic factors if the
                        Secretary finds that such measures are better
                        at accounting for socioeconomic factors than
                        the mechanisms that would otherwise apply.''.
    (c) MedPAC Study on 30-Day Readmission Threshold.--The Medicare
Payment Advisory Commission shall conduct a study on the
appropriateness of using a threshold of 30 days for readmissions under
section 1886(q)(5)(E) of the Social Security Act (42 U.S.C.
1395ww(q)(5)(E)). The Commission shall submit to Congress a report on
such study in its report to Congress in June 2016.
    (d) Addressing Issue of Noncompliant Patients.--Section
1886(q)(4)(C) of the Social Security Act (42 U.S.C. 1395ww(q)(4)(C)),
as amended by subsections (b) and (c), is further amended by adding at
the end the following new clause:
                            ``(v) Consideration of exclusion of
                        noncompliant patient cases based on v or other
                        appropriate codes.--In promulgating regulations
                        to carry out this subsection for the applicable
                        period with respect to fiscal year 2017, the
                        Secretary shall consider the use of V or other
                        ICD-related codes for potential exclusions of
                        cases in order to address the issue of
                        noncompliant patients.''.
    (e) Excluding Certain Clinical Conditions.--
            (1) Study.--
                    (A) In general.--The Secretary of Health and Human
                Services shall conduct a study, consistent with this
                paragraph, that assesses and makes recommendations with
                respect to excluding patients whose clinical conditions
                or diagnoses may require frequent hospitalizations,
                from the calculation of excess readmissions under
                section 1886(q)(5)(E) of the Social Security Act (42
                U.S.C. 1395ww(q)(5)(E)).
                    (B) Use of a technical expert panel.--The Secretary
                shall convene a multi-stakeholder technical expert
                panel comprised of individuals knowledgeable about
                clinical care of hospitalized patients and quality
                measurement, to provide input and recommendations on
                the study conducted under this paragraph.
                    (C) Clinical conditions to be considered.--In
                conducting the study, the Secretary shall consider
                exclusions for patients with transplants, burns,
                psychosis, and substance abuse disorders. The Secretary
                may include additional clinical conditions where
                appropriate care may require frequent hospitalizations.
                    (D) Transparency.--The Secretary shall make a draft
                of report on such study available for public comment
                for a period of not less than 30 days. The final study
                and recommendations shall address the Secretary's
                response to public comments.
                    (E) Deadline.--The Secretary shall submit a final
                report on the study to Congress no later than Oct. 1,
                2016. Such final report shall include recommendations
                regarding the relevant clinical conditions that should
                be excluded from the calculation of excess readmissions
                described in subparagraph (A).
            (2) Application to calculation of excess readmissions.--
        Beginning with fiscal year 2018, the Secretary shall exclude
        any relevant clinical conditions identified in the
        recommendations made in the final report under paragraph (1)(E)
        in determining a hospital's publicly reported readmission rate
        and excess readmissions ratio under section 1886(q)(4)(C) of
        the Social Security Act (42 U.S.C. 1395ww(q)(4)(C)). The
        Secretary also is encouraged to consider applying the
        exclusions so identified to other Medicare public reporting and
        pay-for-performance programs in which readmission measures are
        used.
    (f) Budget Neutral Implementation.--The Secretary of Health and
Human Services shall make such payment adjustment to subsection (d)
hospitals under the inpatient prospective payment system under section
1886 of the Social Security Act (42 U.S.C. 1395ww) as may be necessary
to ensure that the implementation of the this section (including the
amendments made by this section) does not result in an increase in
aggregate expenditures under such section 1886.

Summary: Establishing Beneficiary Equity in the Hospital Readmission Program Act of 2015 This bill amends title XVIII (Medicare) of the Social Security Act (SSAct) with respect to the hospital readmissions reduction program under the inpatient (hospital) prospective payment system (IPPS). The Secretary of Health and Human Services, in determining a hospital's excess readmission ratio for purposes of making payments for discharges occurring during FY2016-FY2017, is required to make a risk adjustment to the ratio that takes into account both: (1) a hospital's proportion of inpatients who are full-benefit dual eligible individuals , and (2) the socioeconomic status of patients served by the hospital. The Secretary must base the risk adjustment under the readmission program for subsequent fiscal years on specified reports required by the Improving Medicare Post Acute Care Transformation Act of 2014 as well as a report the Medicare Payment Advisory Commission shall submit on the appropriateness of using a threshold of 30 days for readmissions under the program. The Administrator of the Centers for Medicare amp. Medicaid Services must then incorporate report recommendations in carrying out risk adjustments for discharges occurring in such fiscal years in order to ensure that the most vulnerable populations are not unfairly penalized by the program. The Secretary shall consider the use of V or other International Classification of Diseases-related codes for potential exclusion of noncompliant patient cases when promulgating related regulations for FY2017. The Secretary must: (1) assess whether to exclude from the calculation of excess readmissions any patients whose clinical conditions or diagnoses may require frequent hospitalizations. Then (2) exclude, starting in FY2018, any relevant clinical conditions identified in the assessment recommendations when determining a hospital's publicly reported readmission rate and excess readmissions ratio. The Secretary is directed to make a payment adjustment to subsection (d) hospitals necessary to ensure that the implementation of this Act does not result in any increase in aggregate expenditures under the IPPS. (Generally, a subsection


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``HSA Accessibility and Portability
Act of 2006''.

SEC. 2. PROMOTING ACCESSIBILITY AND AFFORDABILITY OF COVERAGE IN THE
              SMALL GROUP MARKET.

    Section 2711 of the Public Health Service Act (42 U.S.C. 300gg-11)
is amended--
            (1) in subsection (a)(1), by striking ``(f)'' and inserting
        ``(g)''; and
            (2) by adding at the end the following new subsection:
    ``(g) Election of Alternative to Guaranteed Issue Requirement.--
            ``(1) Election.--
                    ``(A) In general.--A health insurance issuer may
                elect, with respect to any small employer (as defined
                in section 2791(e)(4)), to meet the requirements of
                paragraphs (2) and (3) instead of complying with the
                guaranteed issue requirement of subsection (a).
                    ``(B) Requirement of accepting or rejecting all
                eligible individuals within entire group at time of
                election.--An election made under subparagraph (A) with
                respect to a small employer shall apply with respect to
                all eligible individuals of that small employer at the
                time of such election.
                    ``(C) Subsequent eligible individuals.--In the case
                of an individual who becomes an eligible individual
                with respect to a small employer after an election has
                been made under subparagraph (A), the health insurance
                issuer is not required to provide group health
                insurance coverage for such individual.
            ``(2) Portability for individuals covered.--If an election
        is made under paragraph (1)(A) and under such election group
        health insurance coverage is provided by a health insurance
        issuer for an eligible individual of a small employer, the
        health insurance issuer shall guarantee continuation of
        coverage to the individual (and to covered dependents), through
        issuance of individual health insurance coverage, after the
        date the individual no longer qualifies as an eligible
        individual of such employer, at a rate that does not exceed 150
        percent of the standard individual rate applicable to such
        individual coverage in the State in which the policy was
        initially issued.
            ``(3) Information on elections.--Any health insurance
        issuer making an election under paragraph (1)(A) shall furnish
        to the Secretary such information as the Secretary may require
        in order to monitor the impact of such election on access to,
        and affordability, of health insurance coverage in the small
        group market and in the individual market. Such information
        shall include at least information relating to the following:
                    ``(A) Rejection rate.--The characteristics of small
                employers denied health insurance coverage because of
                this subsection.
                    ``(B) Premium rates.--The rates charged for
                coverage offered under an election made under this
                subsection (in comparison to rates that are otherwise
                charged if this subsection were not in effect).
            ``(4) Limitation.--An election under paragraph (1)(A) may
        only be made with respect to coverage of a small employer under
        health insurance coverage that consists of a high deductible
        health plan (as defined in section 223(c)(2) of the Internal
        Revenue Code of 1986) and a contribution to a health savings
        account (as defined in section 223(d) of such Code).
            ``(5) Report.--At least 6 months before the end of the 5-
        year period beginning on the date of the enactment of this
        subsection, the Secretary shall submit to Congress a report on
        the impact of this subsection on the availability and
        affordability of health insurance coverage in the small group
        market and in the individual market. Such report shall include
        recommendations on whether this subsection should be extended
        beyond such period and whether it should be expanded to cover
        health insurance coverage in addition to the coverage described
        in paragraph (4).
            ``(6) Contingent sunset.--This subsection shall not apply
        to elections for small employers made by a health insurance
        issuer after the end of the 5-year period described in
        paragraph (5) if the Secretary, in the report to Congress under
        such paragraph, recommends that this subsection should not be
        extended beyond such period. If the Secretary makes such a
        recommendation, this subsection shall still continue to apply
        to elections made before the end of such 5-year period.''.

Summary: HSA Accessibility and Portability Act of 2006 - Amends the Public Health Service Act to authorize a health insurance issuer to elect, instead of complying with the guaranteed issue requirements , to: (1) guarantee continuation of coverage through individual health insurance for an individual who no longer qualifies as an eligible individual of the employer at a rate that does not exceed 150 of the standard individual rate applicable to individual coverage in the state. And (2) furnish information for the Secretary of Health and Human Services to monitor the impact of such election on access to, and affordability of, health insurance coverage in the small group market and in the individual market. Requires such an election to apply to all eligible individuals of that small employer at the time of such election, but does not require applicability to an individual who becomes eligible after such election. Allows an election under this Act to be made only with respect to coverage of a small employer under health insurance coverage that consists of a high deductible health plan and a contribution to a health savings account.

To amend title XXVII of the Public Health Service Act to permit a health insurance issuer an alternative to guaranteed issue of health insurance coverage in the small group market in order to promote affordable access to portable health insurance coverage.


SECTION 1. CANYON FERRY RESERVOIR, MONTANA.

    (a) Definition of Individual Property Purchaser.--Section 1003 of
title X of division C of the Omnibus Consolidated and Emergency
Supplemental Appropriations Act, 1999 (112 Stat. 2681-711) is amended--
            (1) by redesignating paragraphs (4) through (12) as
        paragraphs (5) through (13), respectively; and
            (2) by inserting after paragraph (3) the following:
            ``(4) Individual property purchaser.--The term `individual
        property purchaser', with respect to an individual cabin site
        described in section 1004(b), means a person (including CFRA or
        a lessee) that purchases that cabin site.
    (b) Sale of Properties.--Section 1004 of title X of division C of
the Omnibus Consolidated and Emergency Supplemental Appropriations Act,
1999, is amended--
            (1) in subsection (c)(2) (112 Stat. 2681-713)--
                    (A) by redesignating subparagraph (B) as
                subparagraph (C); and
                    (B) by inserting after subparagraph (A) the
                following:
                    ``(B) Appraisal.--
                            ``(i) Applicabiity.--In carrying out this
                        paragraph, the requirements of this
                        subparagraph shall apply to the greatest extent
                        practicable and consistent with the Uniform
                        Appraisal Standards for Federal Land
                        Acquisition.
                            ``(ii) Use of earlier appraisal.--The
                        appraisal under subparagraph (A) shall use the
                        Canyon Ferry Cabin Site appraisal with a
                        completion date of March 29, 1999, and amended
                        June 11, 1999, with an effective date of
                        valuation of October 15, 1998, for the Bureau
                        of Reclamation, on the conditions stated in
                        this subparagraph.
                            ``(iii) Modifications.--The contract
                        appraisers that conducted the original
                        appraisal having an effective date of valuation
                        of October 15, 1998, for the Bureau of
                        Reclamation shall make appropriate
                        modifications to permit recalculation of the
                        lot values established in the original
                        appraisal into an updated appraisal, the
                        function of which shall be to provide market
                        values for the sale of each of the 265 Canyon
                        Ferry Cabin site lots.
                            ``(iv) Changes in property
                        characteristics.--If there are any changes in
                        the characteristic of a property that form part
                        of the basis of the updated appraisal
                        (including a change in size, easement
                        considerations, or updated analyses of the
                        physical characteristics of a lot), the
                        contract appraisers shall make an appropriate
                        adjustment to the updated appraisal.
                            ``(v) Updating.--Subject to the approval of
                        CFRA and the Secretary, the fair market values
                        established by the appraisers under this
                        paragraph may be further updated periodically
                        by the contract appraisers through appropriate
                        market analyses.
                            ``(vi) Reconsideration.--The Bureau of
                        Reclamation and the 265 Canyon Ferry cabin
                        owners have the right to seek reconsideration,
                        before commencement of the updated appraisal,
                        of the assumptions that the appraisers used in
                        arriving at the fair market values derived in
                        the original appraisal.
                            ``(vii) Continuing validity.--The October
                        15, 1998, Canyon Ferry Cabin Site original
                        appraisal, as provided for in this paragraph,
                        shall remain valid for use by the Bureau of
                        Reclamation in the sale process for a period of
                        not less than 3 years from the date of
                        completion of the updated appraisal, to the
                        extent consistent with the Uniform Appraisal
                        Standards for Federal Land Acquisition.'';
            (2) in subsection (d) (112 Stat. 2681-713)--
                    (A) in paragraph (1)(D), by adding at the end the
                following:
                            ``(iii) Remaining leases.--
                                    ``(I) Continuation of leases.--The
                                remaining lessees shall have a right to
                                continue leasing through August 31,
                                2014.
                                    ``(II) Right to close.--The
                                remaining lessees shall have the right
                                to close under the terms of the sale at
                                any time before August 31, 2014. On
                                termination of the lease either by
                                expiration under the terms of the lease
                                or by violation of the terms of the
                                lease, all personal property and
                                improvements will be removed, and the
                                cabin site shall remain in Federal
                                ownership.''; and
                    (B) in paragraph (2)--
                            (i) in the matter preceding subparagraph
                        (A), by inserting ``or if no one (including
                        CFRA) bids,'' after ``bid''; and
                            (ii) in subparagraph (D)--
                                    (I) by striking ``12 months'' and
                                inserting ``36 months''; and
                                    (II) by adding at the end the
                                following: ``If the requirement of the
                                preceding sentence is not met, CFRA may
                                close on all remaining cabin sites or
                                up to the 75 percent requirement. If
                                CFRA does not exercise either such
                                option, the Secretary shall conduct
                                another sale for the remaining cabin
                                sites to close immediately, with
                                proceeds distributed in accordance with
                                section 1008.'';
            (3) by striking subsection (e) (112 Stat. 2681-714) and
        inserting the following:
    ``(e) Administrative Costs.--
            ``(1) Allocation of funding.--The Secretary shall allocate
        all funding necessary to conduct the sales process for the sale
        of property under this title.
            ``(2) Reimbursement.--Any reasonable administrative costs
        incurred by the Secretary (including the costs of survey and
        appraisals incident to the conveyance under subsection (a))
        shall be proportionately reimbursed by the property owner at
        the time of closing.''; and
            (4) by striking subsection (f) (112 Stat. 2681-714) and
        inserting the following:
    ``(f) Timing.--The Secretary shall--
            ``(1) immediately begin preparing for the sales process on
        enactment of this Act; and
            ``(2) not later than 1 year after the date of enactment of
        this Act, and in accordance with all applicable laws, begin
        conveying the property described in subsection (b).''.
    (c) Montana Fish and Wildlife Conservation Trust.--Section 1007(b)
of title X of division C of the Omnibus Consolidated and Emergency
Supplemental Appropriations Act, 1999 (112 Stat. 2681-715), is
amended--
            (1) in subsection (c)--
                    (A) in paragraph (1), in the matter preceding
                subparagraph (A), by striking ``trust manager'' and
                inserting ``trust manager (referred to in this section
                as the `trust manager')'';
                    (B) in paragraph (2)(A), in the matter preceding
                clause (i), by striking ``agency Board'' and inserting
                ``Agency Board (referred to in this section as the
                `Joint State-Federal Agency Board')''; and
                    (C) in paragraph (3)(A), by striking ``Advisory
                Board'' and inserting ``Advisory Board (referred to in
                this section as the `Citizen Advisory Board')''; and
            (2) by adding at the end the following:
    ``(f) Recreation Trust Agreement.--
            ``(1) In general.--The Trust, acting through the trust
        manager, in consultation with the Joint State-Federal Agency
        Board and the Citizen Advisory Board, shall enter into a
        legally enforceable agreement with CFRA (referred to in this
        section as the `Recreation Trust Agreement').
            ``(2) Contents.--The Recreation Trust Agreement shall
        provide that--
                    ``(A) on receipt of proceeds of the sale of a
                property under section 1004, the Trust shall loan up to
                $3,000,000 of the proceeds to CFRA;
                    ``(B) CFRA shall deposit all funds borrowed under
                subparagraph (A) in the Canyon Ferry-Broadwater County
                Trust;
                    ``(C) CFRA and the individual purchasers shall
                repay the principal of the loan to the Trust as soon as
                reasonably practicable in accordance with a repayment
                schedule specified in the loan agreement; and
                    ``(D) until such time as the principal is repaid in
                full, CFRA and the individual purchasers shall make an
                annual interest payment on the outstanding principal of
                the loan to the Trust at an interest rate determined in
                accordance with paragraph (4)(C).
            ``(3) Treatment of interest payments.--All interest
        payments received by the Trust under paragraph (2)(D) shall be
        treated as earnings under subsection (d)(2).
            ``(4) Fiduciary responsibility.--In negotiating the
        Recreation Trust Agreement, the trust manager shall act in the
        best interests of the Trust to ensure--
                    ``(A) the security of the loan;
                    ``(B) timely repayment of the principal; and
                    ``(C) payment of a fair interest rate, of not less
                than 6 nor more than 8 percent per year, based on the
                length of the term of a loan that is comparable to the
                term of a traditional home mortgage.
    ``(g) Restriction on Disbursement.--Except as provided in
subsection (f), the trust manager shall not disburse any funds from the
Trust until August 1, 2001, as provided for in the Recreation Trust
Agreement, unless Broadwater County, at an earlier date, certifies that
the Canyon Ferry-Broadwater County Trust has been fully funded in
accordance with this title.
    ``(h) Condition to Sale.--No closing of property under section 1004
shall be made until the Recreation Trust Agreement is entered into
under subsection (f)''.
    (d) Canyon Ferry-Broadwater County Trust.--Section 1008(b) of title
X of division C of the Omnibus Consolidated and Emergency Supplemental
Appropriations Act, 1999 (112 Stat. 2681-718), is amended--
            (1) by striking paragraph (1) and inserting the following:
            ``(1) Agreement.--
                    ``(A) Condition to sale.--No closing of property
                under section 1004 shall be made until CFRA and
                Broadwater County enter into a legally enforceable
                agreement (referred to in this paragraph as the
                `Contributions Agreement') concerning contributions to
                the Trust.
                    ``(B) Contents.--The Contributions Agreement shall
                require that on or before August 1, 2001, CFRA shall
                ensure that $3,000,000 in value is deposited in the
                Canyon Ferry-Broadwater County Trust from 1 or more of
                the following sources:
                            ``(i) Direct contributions made by the
                        purchasers on the sale of each cabin site.
                            ``(ii) Annual contributions made by the
                        purchasers.
                            ``(iii) All other monetary contributions.
                            ``(iv) In-kind contributions, subject to
                        the approval of the County.
                            ``(v) All funds borrowed by CFRA under
                        section 1007(f).
                            ``(vi) Assessments made against the cabin
                        sites made under a county park district or any
                        similar form of local government under the laws
                        of the State of Montana.
                            ``(vii) Any other contribution, subject to
                        the approval of the County.'';
            (2) striking paragraph (3);
            (3) by redesignating paragraph (2) as paragraph (3); and
            (4) by inserting after paragraph (1) the following:
            ``(2) Alternative funding source.--If CFRA agrees to form a
        county park district under section 7-16-2401 et seq., of the
        Montana Code Annotated, or any other similar form of local
        government under the laws of the State of Montana, for the
        purpose of providing funding for the Trust pursuant to the
        Contributions Agreement, CFRA and Broadwater County may amend
        the Contributions Agreement as appropriate, so long as the
        monetary obligations of individual property purchases under the
        Contributions Agreement as amended are substantially similar to
        those specified in paragraph (1).''.
    (e) Technical Corrections.--Title X of division C of the Omnibus
Consolidated and Emergency Supplemental Appropriations Act, 1999 is
amended--
            (1) in section 1001 (112 Stat. 2681-710), by striking
        ``section 4(b)'' and inserting ``section 1004(b)'';
            (2) in section 1003 (112 Stat. 2681-711)--
                    (A) in paragraph (1), by striking ``section 8'' and
                inserting ``section 1008'';
                    (B) in paragraph (6), by striking ``section 7'' and
                inserting ``section 1007'';
                    (C) in paragraph (8)--
                            (i) in subparagraph (A), by striking
                        ``section 4(b)'' and inserting ``1004(b)''; and
                            (ii) in subparagraph (B), by striking
                        ``section 4(b)(1)(B)'' and inserting ``section
                        1004(b)(1)(B)''; and
                    (D) in paragraph (9), by striking ``section 4'' and
                inserting ``section 104''; and
            (3) in section 1004 (112 Stat. 2681-712)--
                    (A) in subsection (b)(3)(B)(ii)(II), by striking
                ``section 4(a)'' and inserting ``section 1004(a)''; and
                    (B) in subsection (d)(2)(G), by striking ``section
                6'' and inserting ``section 1006''.

Summary: Requires the appraisal of properties under such provisions to use the Canyon Ferry Cabin Site appraisal with a completion date of March 29, 1999, and amended June 11, 1999, with an effective date of valuation of October 15, 1998, for the Bureau. Directs the contract appraisers that conducted the original appraisal having such effective date of valuation to make modifications to permit recalculation of the lot values established in the original appraisal into an updated appraisal, the function of which shall be to provide market values for the sale of each of the 265 Canyon Ferry Cabin Site lots. Provides for adjustments to the updated appraisal based on changes in property characteristics. Authorizes periodic updates of the fair market values through appropriate market analyses, subject to the approval of the Canyon Ferry Recreation Association (CFRA) and the Secretary of the Interior. Grants the Bureau and the 265 Canyon Ferry cabin owners the right to seek reconsideration, before commencement of the updated appraisal, of the assumptions used by the appraisers in arriving at the fair market values derived in the original appraisal. Requires the original appraisal to remain valid for use by the Bureau in the sale process for a period of at least three years from the date of completion of the updated appraisal to the extent consistent with the Uniform Appraisal Standards for Federal Land Acquisition. Grants nonpurchasing lessees the right to continue leasing through August 31, 2014. Permits such lessees to close under the terms of the sale at any time before such date. Removes all personal property and improvements, on termination of the lease either by expiration or by violation of lease terms, and requires the cabin site to remain in Federal ownership. Requires the Secretary to close on the property and prepare all other properties for closing within 45 days if no one bids for a property. Directs CFRA and the lessees to purchase at least 75 percent of the properties not later than August 1 of the year that begins at least 36 months after title to the first property is conveyed by the Secretary to a lessee. Requires the Secretary to allocate all funding necessary to conduct the sales process for the sale of property under the Act. Directs the Secretary to begin: (1) preparing for the sales process on enactment of the Act. And (2) conveying the property not later than one year after the Act's enactment. Requires the Montana Fish and Wildlife Conservation Trust, acting through the trust manager, to enter into a legally enforceable Recreation Trust Agreement with CFRA. Requires the Agreement to provide that: (1) the Trust shall loan up to $3 million of a property's sale proceeds to CFRA. (2) CFRA shall deposit such borrowed funds in the Canyon Ferry-Broadwater County Trust. (3) CFRA and the individual purchasers shall repay loan principal to the Trust as soon as practicable in accordance with a loan agreement repayment schedule. And (4) CFRA and the purchasers shall make an annual interest payment on the outstanding loan principal. Prohibits the trust manager, except as otherwise provided, from disbursing any Trust funds until August 1, 2001, unless Broadwater County, at an earlier date, certifies that the Canyon Ferry-Broadwater County Trust has been fully funded. Bars any closing of property until the Recreation Trust Agreement is entered into. Prohibits any closing of property until CFRA and Broadwater County enter into a legally enforceable agreement concerning contributions to the Trust. Provides that such agreement shall require that CFRA ensure that $3 million is deposited in the Canyon Ferry- Broadwater County Trust by August 1, 2001.

A bill to amend title X of divisio C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act of 1998, relating to the Canyon Ferry Reservoir, Montana.