SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Taking Our Health Privacy
(STOHP) Act of 2002''.

SEC. 2. FINDINGS.

     The Congress finds as follows:
            (1) People in the United States are deeply concerned about
        the confidentiality of their health information. According to a
        recent survey conducted by the Princeton Survey Research
        Associates, 1 in 6 people in the United States has done
        something out of the ordinary to keep personal health
        information confidential, including withholding information,
        providing inaccurate information, or, in some cases, avoiding
        care entirely.
            (2) Pursuant to the Health Insurance Portability and
        Accountability Act of 1996 (Public Law 104-191; 110 Stat. 1936
        et seq.) (commonly referred to as ``HIPAA''), the Clinton
        Administration issued comprehensive medical privacy regulations
        which were promulgated in final form in December 2000.
            (3) Such regulations established a sound foundation of
        privacy protections by prohibiting the use or disclosure of an
        individual's health information unless specifically authorized
        by the regulations or by the individual. The regulations also
        provided individuals with the right to be notified of the
        privacy practices of health plans, health care providers, and
        health care clearinghouses regarding disclosure of their health
        information, the right to access and copy their own health
        records, and the right to request corrections of their health
        records, among other provisions.
            (4) Such regulations took effect in April 2001 and require
        health care providers, health plans (other than small health
        plans) and health care clearinghouses to comply not later than
        April 2003.
            (5) In August 2002, the Bush Administration issued a final
        rule that significantly weakened medical privacy protections in
        the December 2000 medical privacy rule.
            (6) The Bush Administration undermined medical privacy
        protections by eliminating the rule's requirement that covered
        entities obtain patient consent before using and disclosing
        patient health information for treatment, payment, and health
        care operations. This change means that patients' medical
        records can be used and disclosed without their permission for
        a wide range of purposes including business activities that
        have nothing to do with the treatment of a patient, such as the
        sale or merger of a health maintenance organization. This
        change also allows the use and disclosure of information in
        existing medical records even though patients disclosed the
        information with the understanding and expectation that it
        would not be further used or disclosed without their consent.
        The elimination of consent compromises the confidentiality at
        the heart of physician-patient relationships, which is
        indispensable for the delivery of high-quality, thorough care.
            (7) The Bush Administration also undermined medical privacy
        protections by expanding the circumstances under which
        patients' information can be shared without their knowledge or
        consent to include activities that consumers typically consider
        marketing. This change was accomplished by narrowing the scope
        of activities that are regulated by the provisions of the rule
        governing marketing. Under this change, pharmacies and other
        providers can use a consumer's medical information without
        consent to mail the consumer unsolicited drug product
        recommendations, without having to disclose fees paid by drug
        companies for sending such communications or provide the
        consumer an opportunity to decline to receive such
        communications in the future.
            (8) The Bush Administration further undermined medical
        privacy protections by changing the language in the section of
        the rule governing public health to allow the disclosure of
        medical information without patient permission to entities
regulated by the Food and Drug Administration, such as pharmaceutical
companies and medical device manufacturers, for an expanded and broad
range of purposes which may include marketing campaigns. In contrast,
the December 2000 rule allowed nonconsensual disclosure of patient
health information for an exclusive list of public health related
activities, such as for the purpose of reporting serious side effects
from a prescription drug to the Food and Drug Administration.
            (9) Reversal of the Bush Administration's changes to the
        December 2000 medical privacy rule is integral to any effort to
        ensure medical privacy protection for consumers and preserve
        access to high-quality health care in the United States.
            (10) Core medical privacy protections of the December 2000
        medical privacy rule should be restored by--
                    (A) reinstating the patient consent requirement for
                treatment, payment, and health care operations, while
                ensuring that the requirement does not impede important
                health care activities such as filling pharmaceutical
                prescriptions and making referrals;
                    (B) returning to the December 2000 definition of
                ``marketing'' and thus ensuring that activities
                typically considered marketing, such as drug companies
                paying pharmacies to send product recommendations to
                patients, fall under the rule's privacy protections
                relating to the use of patient health information for
                marketing activities; and
                    (C) eliminating the broad ``public health''
                exemption created by the August 2002 rule.

SEC. 3. PURPOSE.

     The purpose of this Act is to restore patient privacy protections
essential for high-quality health care that were undermined by the Bush
Administration's August 2002 modifications of the December 2000 medical
privacy rule.

SEC. 4. RESTORATION OF PRIVACY PROTECTIONS.

    (a) Consent for Uses or Disclosures To Carry Out Treatment,
Payment, or Health Care Operations.--
            (1) In general.--The modifications made to section 164.506
        of title 45, Code of Federal Regulations, by the August 2002
        medical privacy rule shall have no force or effect.
            (2) Clarification regarding instances when consent is not
        required.--In addition to the circumstances described in the
        December 2000 medical privacy rule, and notwithstanding any
        provision to the contrary, such section 164.506 shall be
        construed and applied so as to permit a health care provider to
        use or disclose an individual's protected health information
        without obtaining the prior consent of the individual in the
        following circumstances:
                    (A) A health care provider may use or disclose an
                individual's protected health information to fill or
                dispense a prescription, search for drug interactions
                related to that prescription, and determine eligibility
                and obtain authorization for payment regarding that
                prescription, if the health care provider obtains
                written consent from the individual as soon as
                practicable.
                    (B) A health care provider may use or disclose an
                individual's protected health information to carry out
                treatment of that individual if--
                            (i) the individual and the health care
                        provider have not had in-person communication
                        regarding such treatment;
                            (ii) obtaining consent would be
                        impracticable;
                            (iii) the health care provider determines,
                        in the exercise of professional judgment, that
                        the individual's consent is clearly inferred
                        from the circumstances, such as an order or
                        referral from another health care provider; and
                            (iv) the health care provider obtains
                        written consent from the individual as soon as
                        practicable.
    (b) Marketing.--
            (1) In general.--The modifications made by the August 2002
        medical privacy rule to the definition of the term
        ``marketing'' in section 164.501 of title 45, Code of Federal
        Regulations, shall have no force or effect.
            (2) Treatment of certain communications.--The exception for
        oral communications in paragraph (2)(i) of the definition of
        the term ``marketing'' in section 164.501 of title 45, Code of
        Federal Regulations, as contained in the December 2000 medical
        privacy rule, shall have no force or effect.
            (3) Authorizations for marketing.--Section 164.508 of title
        45, Code of Federal Regulations, shall be construed and applied
        so as to require that, if an authorization is required for a
        use or disclosure for marketing, the authorization shall be
        considered invalid unless it--
                    (A) uses the term ``marketing'';
                    (B) states that the purpose of the use or
                disclosure involved is marketing;
                    (C) describes the specific marketing uses and
                disclosures authorized, including whether the protected
                health information involved--
                            (i) may be used for purposes internal to
                        the covered entity;
                            (ii) may be disclosed to, and used by, a
                        business associate of the covered entity; and
                            (iii) may be disclosed to, and used by, any
                        person or entity other than a business
                        associate of the covered entity; and
                    (D) states that the use or disclosure of protected
                health information for marketing will directly result
                in remuneration to the covered entity from a third
                party, in any case in which a covered entity expects,
                or reasonably should expect, that such remuneration
                will occur.
    (c) Public Health.--The modifications made to section
164.512(b)(1)(iii) of title 45, Code of Federal Regulations, by the
August 2002 medical privacy rule shall have no force or effect.

SEC. 5. DEFINITIONS; EFFECTIVE DATE.

    (a) In General.--For purposes of this Act:
            (1) December 2000 medical privacy rule.--The term
        ``December 2000 medical privacy rule'' means the final rule on
        standards for privacy of individually identifiable health
        information published on December 28, 2000, in the Federal
        Register (65 Fed. Reg. 82462), including the provisions of
        title 45, Code of Federal Regulations, revised or added by such
        rule.
            (2) August 2002 medical privacy rule.--The term ``August
        2002 medical privacy rule'' means the final rule, published on
        August 14, 2002, in the Federal Register (67 Fed. Reg. 53182),
        that modified the December 2000 medical privacy rule.
    (b) Other Terms Defined.--For purposes of this Act:
            (1) Business associate; covered entity; health care
        provider.--The terms ``business associate'', ``covered
        entity'', and ``health care provider'' shall have the meaning
        given such terms in section 160.103 of title 45, Code of
        Federal Regulations, as contained in the December 2000 medical
        privacy rule.
            (2) Disclosure; individual, protected health information;
        treatment; use.--The terms ``disclosure'', ``individual'',
        ``protected health information'', ``treatment'', and ``use''
        shall have the meaning given such terms in section 164.501 of
        title 45, Code of Federal Regulations, as contained in the
        December 2000 medical privacy rule.
    (c) Effective Date; No Regulations Required.--This Act shall take
effect on the date of the enactment of this Act and does not require
the issuance of regulations.

Summary: Stop Taking Our Health Privacy (STOHP) Act of 2002 - Declares that modifications made by an August 14, 2002, final rule affecting medical privacy to a Code of Federal Regulations (CFR) section concerning consent for uses or disclosures to carry out treatment, payment, or health care operations shall have no force or effect. Directs that such CFR section shall be construed and applied to permit a health care provider to use or disclose an individual's protected health information without prior consent under specified circumstances, provided that the provider obtains written consent from the individual as soon as practicable. Declares that a CFR section dealing with uses and disclosures for which an authorization is required shall be construed and applied so that an authorization shall be invalid unless it meets specified criteria, including that it describes the specific marketing uses and disclosures authorized. States that the modifications made by the August 14 final rule dealing with permitted disclosures for public health activities shall have no force or effect.

To restore standards to protect the privacy of individually identifiable health information that were weakened by the August 2002 modifications, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Health Information
Technology Financing Act of 2009''.

SEC. 2. SMALL BUSINESS HEALTH INFORMATION TECHNOLOGY FINANCING PROGRAM.

    The Small Business Act (15 U.S.C. 631 et seq.) is amended--
            (1) by redesignating section 44 as section 45; and
            (2) by inserting after section 43 the following:

``SEC. 44. LOAN GUARANTEES FOR HEALTH INFORMATION TECHNOLOGY.

    ``(a) Definitions.--In this section--
            ``(1) the term `cost' has the meaning given that term in
        section 502 of the Federal Credit Reform Act of 1990 (2 U.S.C.
        661a);
            ``(2) the term `eligible professional' means--
                    ``(A) a physician (as defined in section 1861(r) of
                the Social Security Act (42 U.S.C. 1395x(r)));
                    ``(B) a practitioner described in section
                1842(b)(18)(C) of the Social Security Act (42 U.S.C.
                1395u(b)(18)(C));
                    ``(C) a physical or occupational therapist;
                    ``(D) a qualified speech-language pathologist (as
                defined in section 1861(ll)(4)(A) of the Social
                Security Act (42 U.S.C. 1395x(ll)(4)(A));
                    ``(E) a qualified audiologist (as defined in
                section 1861(ll)(4)(B) of the Social Security Act (42
                U.S.C. 1395x(ll)(4)(B));
                    ``(F) a qualified medical transcriptionist;
                    ``(G) a State-licensed pharmacist;
                    ``(H) a State-licensed supplier of durable medical
                equipment, prosthetics, orthotics, or supplies; and
                    ``(I) a State-licensed, a State-certified, or a
                nationally accredited home health care provider;
            ``(3) the term `health information technology'--
                    ``(A) means computer hardware, software, and
                related technology that--
                            ``(i) supports the requirements for being
                        treated as a meaningful EHR user (as described
                        in section 1848(o)(2)(A) of the Social Security
                        Act (42 U.S.C. 1395w-4(o)(2)(A))) and is
                        purchased by an eligible professional to aid in
                        the provision of health care in a health care
                        setting, including electronic medical records;
                        and
                            ``(ii) provides for--
                                    ``(I) enhancement of continuity of
                                care for patients through electronic
                                storage, transmission, and exchange of
                                relevant personal health data and
                                information, such as ensuring that this
                                information is accessible at the times
                                and places where clinical decisions
                                will be or are likely to be made;
                                    ``(II) enhancement of communication
                                between patients and health care
                                providers;
                                    ``(III) improvement of quality
                                measurement by eligible professionals
                                enabling the eligible professionals to
                                collect, store, measure, and report on
                                the processes and outcomes of
                                individual and population performance
                                and quality of care;
                                    ``(IV) improvement of evidence-
                                based decision support; or
                                    ``(V) enhancement of consumer and
                                patient empowerment; and
                    ``(B) does not include information technology the
                sole use of which is financial management, maintenance
                of inventory of basic supplies, or appointment
                scheduling;
            ``(4) the term `qualified eligible professional' means an
        eligible professional whose office is a small business concern;
        and
            ``(5) the term `qualified medical transcriptionist' means a
        specialist in medical language and the healthcare documentation
        process who--
                    ``(A) interprets and transcribes dictation by
                physicians and other healthcare professionals to ensure
                accurate, complete, and consistent documentation of
                healthcare encounters; and
                    ``(B) is certified by or registered with the
                Association for Healthcare Documentation Integrity, or
                a successor association thereto.
    ``(b) Loan Guarantees for Qualified Eligible Professionals.--
            ``(1) In general.--Subject to paragraph (2), the
        Administrator may guarantee not more than 90 percent of a loan
        made to a qualified eligible professional for the acquisition
        of health information technology for use in the medical
        practice of the qualified eligible professional and for the
        costs associated with the installation of the health
        information technology. Except as otherwise provided in this
        section, a loan guaranteed under this section shall be made on
        the same terms and conditions as a loan made under section
        7(a).
            ``(2) Limitations on guarantee amounts.--The maximum amount
        of loan principal guaranteed under this subsection may not be
        more than--
                    ``(A) $350,000 with respect to any 1 qualified
                eligible professional; and
                    ``(B) $2,000,000 with respect to 1 group of
                affiliated qualified eligible professionals.
    ``(c) Fees.--
            ``(1) In general.--The Administrator may--
                    ``(A) impose a guarantee fee on a qualified
                eligible professional for the purpose of reducing the
                cost of the guarantee to zero in an amount not to
                exceed 2 percent of the total guaranteed portion of any
                loan guaranteed under this section; and
                    ``(B) impose an annual servicing fee on a lender
                making a loan guaranteed under this section of not more
                0.5 percent of the outstanding balance of the
                guaranteed portion of loans by the lender guaranteed
                under this section.
            ``(2) No fees by lenders.--No service fees, processing
        fees, origination fees, application fees, points, brokerage
        fees, bonus points, or other fees may be charged to a loan
        applicant or recipient by a lender relating to a loan
        guaranteed under this section.
    ``(d) Deferral Period.--A loan guaranteed under this section shall
carry a deferral period of not less than 1 year and not more than 3
years. The Administrator may subsidize interest during the period for
which a loan guaranteed under this section is deferred.
    ``(e) Effective Date.--The Administrator may not guarantee a loan
under this section until the meaningful EHR use requirements have been
determined by the Secretary of Health and Human Services.
    ``(f) Sunset.--The Administrator may not guarantee a loan under
this section after the date that is 7 years after meaningful EHR use
requirements have been determined by the Secretary of Health and Human
Services.
    ``(g) Authorization of Appropriations.--There are authorized to be
appropriated such sums as are necessary for the cost of guaranteeing
$10,000,000,000 in loans under this section. The Administrator shall
determine the cost of guaranteeing loans under this section separately
and distinctly from other programs operated by the Administrator.''.

Summary: Small Business Health Information Technology Financing Act of 2009 - Amends the Small Business Act to authorize the Administrator of the Small Business Administration (SBA) to guarantee up to 90 of the amount of a loan, up to specified loan amounts, to a small business health professional to be used for the acquisition and installation of health information technology for the professional's medical practice. Defines the term health information technology to mean computer hardware, software, and related technology that supports the meaningful electronic health record use requirements of title XVIII (Medicare) of the Social Security Act and is purchased by an eligible professional to aid in the provision of health care, including electronic medical records, but excludes information technology whose sole use is financial management, maintenance of inventory of basic supplies, or appointment scheduling.

A bill to amend the Small Business Act to authorize loan guarantees for health information technology.


SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Preventing
Unemployment Act of 2010''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Treatment of short-time compensation programs.
Sec. 3. Temporary financing of certain short-time compensation
                            payments.
Sec. 4. Temporary Federal short-time compensation.
Sec. 5. Grants for implementation of State short-time compensation
                            programs.
Sec. 6. Assistance and guidance in implementing programs.
Sec. 7. Reports.

SEC. 2. TREATMENT OF SHORT-TIME COMPENSATION PROGRAMS.

    (a) Definition.--
            (1) In general.--Section 3306 of the Internal Revenue Code
        of 1986 (26 U.S.C. 3306) is amended by adding at the end the
        following new subsection:
    ``(v) Short-Time Compensation Program.--For purposes of this
chapter, the term `short-time compensation program' means a program
under which--
            ``(1) the participation of an employer is voluntary;
            ``(2) an employer reduces the number of hours worked by
        employees in lieu of temporary layoffs;
            ``(3) such employees whose workweeks have been reduced by
        at least 10 percent, and by not more than the percentage, if
        any, that is determined by the State to be appropriate, are
        eligible for unemployment compensation;
            ``(4) the amount of unemployment compensation payable to
        any such employee is a pro rata portion of the unemployment
        compensation which would be payable to the employee if such
        employee were totally unemployed;
            ``(5) such employees are not expected to meet the
        availability for work or work search test requirements while
        collecting short-time compensation benefits, but are required
        to be available for their normal workweek;
            ``(6) eligible employees may participate, as appropriate,
        in an employer-sponsored training program to enhance job skills
        if such program has been approved by the State agency;
            ``(7) the State agency shall require an employer to certify
        that the employer will continue to provide health benefits and
        retirement benefits under a defined benefit plan (as defined in
        section 414(j)) and contributions under a defined contribution
        plan (as defined in section 414(i)) to any employee whose
        workweek is reduced under the program under the same terms and
        conditions as though the workweek of such employee had not been
        reduced;
            ``(8) the State agency shall require an employer (or an
        employer's association which is party to a collective
        bargaining agreement) to submit a written plan describing the
        manner in which the requirements of this subsection will be
        implemented and containing such other information as the
        Secretary of Labor determines is appropriate;
            ``(9) in the case of employees represented by a union, the
        appropriate official of the union has agreed to the terms of
        the employer's written plan and implementation is consistent
        with employer obligations under the National Labor Relations
        Act; and
            ``(10) only such other provisions are included in the State
        law as the Secretary of Labor determines appropriate for
        purposes of a short-term compensation program.''.
            (2) Effective date.--
                    (A) In general.--Except as provided in subparagraph
                (B), the amendment made by paragraph (1) shall take
                effect on the date of the enactment of this Act.
                    (B) Delay permitted.--In the case of a State that
                is administering a short-time compensation program as
                of the date of the enactment of this Act and the State
                law cannot be administered consistent with the
                amendment made by paragraph (1), such amendment shall
                take effect on the earlier of--
                            (i) the date the State changes its State
                        law in order to be consistent with such
                        amendment; or
                            (ii) the date that is 2 years after the
                        date of the enactment of this Act.
    (b) Conforming Amendments.--
            (1) Internal revenue code of 1986.--
                    (A) Subparagraph (E) of section 3304(a)(4) of the
                Internal Revenue Code of 1986 is amended to read as
                follows:
                    ``(E) amounts may be withdrawn for the payment of
                short-time compensation under a short-time compensation
                program (as defined under section 3306(v));''.
                    (B) Subsection (f) of section 3306 of the Internal
                Revenue Code of 1986 is amended--
                            (i) by striking paragraph (5) (relating to
                        short-term compensation) and inserting the
                        following new paragraph:
            ``(5) amounts may be withdrawn for the payment of short-
        time compensation under a short-time compensation program (as
        defined in subsection (v)); and''; and
                            (ii) by redesignating paragraph (5)
                        (relating to self-employment assistance
                        program) as paragraph (6).
            (2) Social security act.--Section 303(a)(5) of the Social
        Security Act is amended by striking ``the payment of short-time
        compensation under a plan approved by the Secretary of Labor''
        and inserting ``the payment of short-time compensation under a
        short-time compensation program (as defined in section 3306(v)
        of the Internal Revenue Code of 1986)''.
            (3) Unemployment compensation amendments of 1992.--
        Subsections (b) through (d) of section 401 of the Unemployment
        Compensation Amendments of 1992 (26 U.S.C. 3304 note) are
        repealed.

SEC. 3. TEMPORARY FINANCING OF CERTAIN SHORT-TIME COMPENSATION
              PAYMENTS.

    (a) Payments to States.--
            (1) In general.--Subject to paragraph (3), there shall be
        paid to a State an amount equal to 100 percent of the amount of
        short-time compensation paid under a short-time compensation
        program (as defined in section 3306(v) of the Internal Revenue
        Code of 1986, as added by section 2(a)) under the provisions of
        the State law. Notwithstanding section 2(a)(2), a State
        administering a short-term compensation program as of the date
        of the enactment of this Act shall not be eligible to receive
        payments under this section until the program administered by
        such State meets the requirements of section 3306(v) of the
        Internal Revenue Code of 1986 (as so added). Payments shall
        also be made for additional State administrative expenses
        incurred (as determined by the Secretary).
            (2) Terms of payments.--Payments made to a State under
        paragraph (1) shall be payable by way of reimbursement in such
        amounts as the Secretary estimates the State will be entitled
        to receive under this section for each calendar month, reduced
        or increased, as the case may be, by any amount by which the
        Secretary finds that the Secretary's estimates for any prior
        calendar month were greater or less than the amounts which
        should have been paid to the State. Such estimates may be made
        on the basis of such statistical, sampling, or other method as
        may be agreed upon by the Secretary and the State agency of the
        State involved.
            (3) Limitations on payments.--
                    (A) General payment limitations.--No payments shall
                be made to a State under this section for benefits paid
                to an individual by the State in excess of 26 weeks of
                benefits.
                    (B) Employer limitations.--No payments shall be
                made to a State under this section for benefits paid to
                an individual by the State under a short-time
                compensation program if such individual is employed by
                an employer--
                            (i) whose workforce during the 3 months
                        preceding the date of the submission of the
                        employer's short-time compensation plan has
                        been reduced by temporary layoffs of more than
                        20 percent; or
                            (ii) on a seasonal, temporary, or
                        intermittent basis.
    (b) Applicability.--Payments to a State under subsection (a) shall
be available for weeks of unemployment--
            (1) beginning on or after the date of the enactment of this
        Act; and
            (2) ending on or before the date that is 3 years after the
        date of the enactment of this Act.
    (c) Funding and Certifications.--
            (1) Funding.--There are appropriated, out of moneys in the
        Treasury not otherwise appropriated, such sums as may be
        necessary for purposes of carrying out this section.
            (2) Certifications.--The Secretary shall from time to time
        certify to the Secretary of the Treasury for payment to each
        State the sums payable to such State under this section.
    (d) Definitions.--In this section:
            (1) Secretary.--The term ``Secretary'' means the Secretary
        of Labor.
            (2) State; state agency; state law.--The terms ``State'',
        ``State agency'', and ``State law'' have the meanings given
        those terms in section 205 of the Federal-State Extended
        Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note).

SEC. 4. TEMPORARY FEDERAL SHORT-TIME COMPENSATION.

    (a) Federal-State Agreements.--
            (1) In general.--Any State which desires to do so may enter
        into, and participate in, an agreement under this section with
        the Secretary provided that such State's law does not provide
        for the payment of short-time compensation under--
                    (A) a short-time compensation program (as defined
                in section 3306(v) of the Internal Revenue Code of
                1986, as added by section 2(a)); or
                    (B) subsections (b) through (d) of section 401 of
                the Unemployment Compensation Amendments Act of 1992,
                as in effect on the day before the date of the
                enactment of this Act.
            (2) Ability to terminate.--Any State which is a party to an
        agreement under this section may, upon providing 30 days'
        written notice to the Secretary, terminate such agreement.
    (b) Provisions of Federal-State Agreement.--
            (1) In general.--Any agreement under this section shall
        provide that the State agency of the State will make payments
        of short-time compensation under a plan approved by the State.
        Such plan shall provide that payments are made in accordance
        with the requirements under section 3306(v) of the Internal
        Revenue Code of 1986, as added by section 2(a).
            (2) Limitations on plans.--
                    (A) General payment limitations.--A short-time
                compensation plan approved by a State shall not permit
                the payment of short-time compensation in excess of 26
                weeks.
                    (B) Employer limitations.--A short-time
                compensation plan approved by a State shall not provide
                payments to an individual if such individual is
                employed by an employer--
                            (i) whose workforce during the 3 months
                        preceding the date of the submission of the
                        employer's short-time compensation plan has
                        been reduced by temporary layoffs of more than
                        20 percent; or
                            (ii) on a seasonal, temporary, or
                        intermittent basis.
            (3) Employer payment of costs.--Any short-time compensation
        plan entered into by an employer must provide that the employer
        will pay the State an amount equal to one-half of the amount of
        short-time compensation paid under such plan. Such amount shall
        be deposited in the State's unemployment fund and shall not be
        used for purposes of calculating an employer's contribution
        rate under section 3303(a)(1) of the Internal Revenue Code of
        1986.
    (c) Payments to States.--
            (1) In general.--There shall be paid to each State with an
        agreement under this section an amount equal to--
                    (A) one-half of the amount of short-time
                compensation paid to individuals by the State pursuant
                to such agreement; and
                    (B) any additional administrative expenses incurred
                by the State by reason of such agreement (as determined
                by the Secretary).
            (2) Terms of payments.--Payments made to a State under
        paragraph (1) shall be payable by way of reimbursement in such
        amounts as the Secretary estimates the State will be entitled
        to receive under this section for each calendar month, reduced
        or increased, as the case may be, by any amount by which the
        Secretary finds that the Secretary's estimates for any prior
        calendar month were greater or less than the amounts which
        should have been paid to the State. Such estimates may be made
        on the basis of such statistical, sampling, or other method as
        may be agreed upon by the Secretary and the State agency of the
        State involved.
            (3) Funding.--There are appropriated, out of moneys in the
        Treasury not otherwise appropriated, such sums as may be
        necessary for purposes of carrying out this section.
            (4) Certifications.--The Secretary shall from time to time
        certify to the Secretary of the Treasury for payment to each
        State the sums payable to such State under this section.
    (d) Applicability.--An agreement entered into under this section
shall apply to weeks of unemployment--
            (1) beginning on or after the date on which such agreement
        is entered into; and
            (2) ending on or before the date that is 2 years after the
        date of the enactment of this Act.
    (e) Transition Rule.--If a State has entered into an agreement
under this section and subsequently enacts a State law providing for
the payment of short-time compensation under a short-time compensation
program (as defined in section 3306(v) of the Internal Revenue Code of
1986, as added by section 2(a)), the State shall not be eligible for
payments under this section for weeks of unemployment beginning after
the effective date of such State law.
    (f) Definitions.--In this section:
            (1) Secretary.--The term ``Secretary'' means the Secretary
        of Labor.
            (2) State; state agency; state law.--The terms ``State'',
        ``State agency'', and ``State law'' have the meanings given
        those terms in section 205 of the Federal-State Extended
        Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note).

SEC. 5. GRANTS FOR IMPLEMENTATION OF STATE SHORT-TIME COMPENSATION
              PROGRAMS.

    (a) Grants.--
            (1) In general.--The Secretary shall award start-up grants
        to State agencies--
                    (A) in States that enact short-time compensation
                programs (as defined in section 3306(v) of the Internal
                Revenue Code of 1986, as added by section 2(a)) on or
                after May 1, 2010, for the purpose of creating such
                programs; and
                    (B) that apply for such grants not later than
                September 30, 2012.
            (2) Amount.--The amount of a grant awarded under paragraph
        (1) shall be an amount determined by the Secretary based on the
        costs of implementing a short-time compensation program.
            (3) Only 1 grant per state.--A State agency is only
        eligible to receive 1 grant under this section.
    (b) Funding.--There are appropriated, out of moneys in the Treasury
not otherwise appropriated, such sums as may be necessary for purposes
of carrying out this section.
    (c) Reporting.--The Secretary may establish reporting requirements
for State agencies receiving a grant under this section in order to
provide oversight of grant funds used by States for the creation of the
short-time compensation programs.
    (d) Definitions.--In this section:
            (1) Secretary.--The term ``Secretary'' means the Secretary
        of Labor.
            (2) State; state agency.--The terms ``State'' and ``State
        agency'' have the meanings given those terms in section 205 of
        the Federal-State Extended Unemployment Compensation Act of
        1970 (26 U.S.C. 3304 note).

SEC. 6. ASSISTANCE AND GUIDANCE IN IMPLEMENTING PROGRAMS.

    In order to assist States in establishing, qualifying, and
implementing short-time compensation programs (as defined in section
3306(v) of the Internal Revenue Code of 1986, as added by section
2(a)), the Secretary of Labor shall--
            (1) develop model legislative language which may be used by
        States in developing and enacting such programs and
        periodically review and revise such model legislative language;
            (2) provide technical assistance and guidance in
        developing, enacting, and implementing such programs;
            (3) establish reporting requirements for States, including
        reporting on--
                    (A) the number of averted layoffs;
                    (B) the number of participating companies and
                workers; and
                    (C) such other items as the Secretary of Labor
                determines are appropriate.

SEC. 7. REPORTS.

    (a) Initial Report.--Not later than 4 years after the date of the
enactment of this Act, the Secretary of Labor shall submit to Congress
and to the President a report or reports on the implementation of the
provisions of this Act, including an analysis of the significant
impediments to State enactment and implementation of short-time
compensation programs (as defined in section 3306(v) of the Internal
Revenue Code of 1986, as added by section 2(a)).
    (b) Subsequent Reports.--After the submission of the report under
subsection (a), the Secretary of Labor may submit such additional
reports on the implementation of short-time compensation programs as
the Secretary deems appropriate.
    (c) Funding.--There are appropriated, out of any moneys in the
Treasury not otherwise appropriated, to the Secretary of Labor,
$1,500,000 to carry out this section, to remain available without
fiscal year limitation.

Summary: Preventing Unemployment Act of 2010 - Amends the Federal Unemployment Tax Act (FUTA), the Internal Revenue Code, and the Unemployment Compensation Amendments of 1992 to prescribe requirements for the treatment and temporary financing of voluntary short-time compensation (STC) programs, under which: (1) an employer reduces the number of hours worked by employees in lieu of temporary layoffs. And (2) such employees are eligible for pro-rata unemployment compensation if their workweeks are reduced by between 10 and an appropriate state-determined percentage. Requires payments to states meeting the requirements of this Act in an amount equal to 100 of the STC paid to individuals. Prohibits such STC payments: (1) for more than 26 weeks. Or (2) for an employee whose employer's workforce during the three months preceding submission of the employer's STC plan has been reduced by temporary layoffs of more than 20, or on a seasonal, temporary, or intermittent basis. Authorizes temporary federal-state agreements for STC programs if a state does not currently provide for STC payments under an existing program. Requires employers under an STC plan to pay the state one-half of the amount of STC paid under the plan. Requires federal payments to states in an amount equal to: (1) one-half of the amount of STC paid to individuals by the state. And (2) any additional related administrative expenses incurred by the state. Requires the Secretary of Labor to award one start-up grant to state agencies: (1) in states that enact STC programs on or after May 1, 2010. And (2) that apply for such grants before FY2013. Specifies assistance and guidance the Secretary shall give states in establishing and implementing STC programs.

A bill to provide for the treatment and temporary financing of short-time compensation programs.


SECTION 1. PROPERTY SUBJECT TO A LIABILITY TREATED IN SAME MANNER AS
              ASSUMPTION OF LIABILITY.

    (a) Repeal of Property Subject to a Liability Test.--
            (1) Section 357.--Section 357(a)(2) of the Internal Revenue
        Code of 1986 (relating to assumption of liability) is amended
        by striking ``, or acquires from the taxpayer property subject
        to a liability''.
            (2) Section 358.--Section 358(d)(1) of such Code (relating
        to assumption of liability) is amended by striking ``or
        acquired from the taxpayer property subject to a liability''.
            (3) Section 368.--
                    (A) Section 368(a)(1)(C) of such Code is amended by
                striking ``, or the fact that property acquired is
                subject to a liability,''.
                    (B) The last sentence of section 368(a)(2)(B) of
                such Code is amended by striking ``, and the amount of
                any liability to which any property acquired from the
                acquiring corporation is subject,''.
    (b) Clarification of Assumption of Liability.--
            (1) In general.--Section 357 of the Internal Revenue Code
        of 1986 is amended by adding at the end the following new
        subsection:
    ``(d) Determination of Amount of Liability Assumed.--
            ``(1) In general.--For purposes of this section, section
        358(d), section 362(d), section 368(a)(1)(C), and section
        368(a)(2)(B), except as provided in regulations--
                    ``(A) a recourse liability (or portion thereof)
                shall be treated as having been assumed if, as
                determined on the basis of all facts and circumstances,
                the transferee has agreed to, and is expected to,
                satisfy such liability (or portion), whether or not the
                transferor has been relieved of such liability; and
                    ``(B) except to the extent provided in paragraph
                (2), a nonrecourse liability shall be treated as having
                been assumed by the transferee of any asset subject to
                such liability.
            ``(2) Exception for nonrecourse liability.--The amount of
        the nonrecourse liability treated as described in paragraph
        (1)(B) shall be reduced by the lesser of--
                    ``(A) the amount of such liability which an owner
                of other assets not transferred to the transferee and
                also subject to such liability has agreed with the
                transferee to, and is expected to, satisfy, or
                    ``(B) the fair market value of such other assets
                (determined without regard to section 7701(g)).
            ``(3) Regulations.--The Secretary shall prescribe such
        regulations as may be necessary to carry out the purposes of
        this subsection and section 362(d). The Secretary may also
        prescribe regulations which provide that the manner in which a
        liability is treated as assumed under this subsection is
        applied, where appropriate, elsewhere in this title.''
            (2) Limitation on basis increase attributable to assumption
        of liability.--Section 362 of such Code is amended by adding at
        the end the following new subsection:
    ``(d) Limitation on Basis Increase Attributable to Assumption of
Liability.--
            ``(1) In general.--In no event shall the basis of any
        property be increased under subsection (a) or (b) above the
        fair market value of such property (determined without regard
        to section 7701(g)) by reason of any gain recognized to the
        transferor as a result of the assumption of a liability.
            ``(2) Treatment of gain not subject to tax.--Except as
        provided in regulations, if--
                    ``(A) gain is recognized to the transferor as a
                result of an assumption of a nonrecourse liability by a
                transferee which is also secured by assets not
                transferred to such transferee; and
                    ``(B) no person is subject to tax under this title
                on such gain,
        then, for purposes of determining basis under subsections (a)
        and (b), the amount of gain recognized by the transferor as a
        result of the assumption of the liability shall be determined
        as if the liability assumed by the transferee equaled such
        transferee's ratable portion of such liability determined on
        the basis of the relative fair market values (determined
        without regard to section 7701(g)) of all of the assets subject
        to such liability.''.
    (c) Application to Provisions Other Than Subchapter C.--
            (1) Section 584.--Section 584(h)(3) of the Internal Revenue
        Code of 1986 is amended--
                    (A) by striking ``, and the fact that any property
                transferred by the common trust fund is subject to a
                liability,'' in subparagraph (A); and
                    (B) by striking clause (ii) of subparagraph (B) and
                inserting:
                            ``(ii) Assumed liabilities.--For purposes
                        of clause (i), the term `assumed liabilities'
                        means any liability of the common trust fund
                        assumed by any regulated investment company in
                        connection with the transfer referred to in
                        paragraph (1)(A).
                    ``(C) Assumption.--For purposes of this paragraph,
                in determining the amount of any liability assumed, the
                rules of section 357(d) shall apply.''
            (2) Section 1031.--The last sentence of section 1031(d) of
        such Code is amended--
                    (A) by striking ``assumed a liability of the
                taxpayer or acquired from the taxpayer property subject
                to a liability'' and inserting ``assumed (as determined
                under section 357(d)) a liability of the taxpayer'';
                and
                    (B) by striking ``or acquisition (in the amount of
                the liability)''.
    (d) Conforming Amendments.--
            (1) Section 351(h)(1) of the Internal Revenue Code of 1986
        is amended by striking ``, or acquires property subject to a
        liability,''.
            (2) Section 357 of such Code is amended by striking ``or
        acquisition'' each place it appears in subsection (a) or (b).
            (3) Section 357(b)(1) of such Code is amended by striking
        ``or acquired''.
            (4) Section 357(c)(1) of such Code is amended by striking
        ``, plus the amount of the liabilities to which the property is
        subject,''.
            (5) Section 357(c)(3) of such Code is amended by striking
        ``or to which the property transferred is subject''.
            (6) Section 358(d)(1) of such Code is amended by striking
        ``or acquisition (in the amount of the liability)''.
    (e) Effective Date.--The amendments made by this section shall
apply to transfers after October 18, 1998.

Summary: Amends the Internal Revenue Code to revise provisions concerning a corporation, its shareholders, and the transferring of certain assets and liabilities.

To amend the Internal Revenue Code of 1986 to provide that the transfer of property subject to a liability shall be treated in the same manner as the transfer of property involving an assumption of liability.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Gila Bend Indian Reservation Lands
Replacement Clarification Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) In 1986, Congress passed the Gila Bend Indian
        Reservation Lands Replacement Act, Public Law 99-503, 100 Stat.
        1798, to authorize the Tohono O'odham Nation to purchase up to
        9,880 acres of replacement lands in exchange for granting all
        right, title and interest to the Gila Bend Indian Reservation
        to the United States.
            (2) The intent of the Gila Bend Indian Reservation Lands
        Replacement Act was to replace primarily agriculture land that
        the Tohono O'odham Nation was no longer able to use due to
        flooding by Federal dam projects.
            (3) In 1988, Congress passed the Indian Gaming Regulatory
        Act, which restricted the ability of Indian tribes to conduct
        gaming activities on lands acquired after the date of enactment
        of the Act.
            (4) Since 1986, the Tohono O'odham Nation has purchased
        more than 16,000 acres of land. The Tohono O'odham Nation does
        not currently game on any lands acquired pursuant to the Gila
        Bend Indian Reservation Lands Replacement Act.
            (5) Beginning in 2003, the Tohono O'odham Nation began
        taking steps to purchase approximately 134.88 acres of land
        near 91st and Northern Avenue in Maricopa County, within the
        City of Glendale (160 miles from the Indian tribe's
        headquarters in Sells). The Tohono O'odham Nation is now trying
        to have these lands taken into trust status by the Secretary of
        the Interior pursuant to the Gila Bend Indian Reservation Lands
        Replacement Act of 1986 (``Gila Bend Act''), and has asked the
        Secretary to declare these lands eligible for gaming, thereby
        allowing the Indian tribe to conduct Las Vegas style gaming on
        the lands. The Secretary has issued an opinion stating that he
        has the authority to take approximately 53.54 acres of these
        lands into trust status, and plans to do so when legally able
        to do so.
            (6) The State of Arizona, City of Glendale, and at least 12
        Indian tribes in Arizona oppose the Tohono O'odham Nation
        gaming on these lands. No Indian tribe supports the Tohono
        O'odham Nation's efforts to conduct gaming on these lands.
            (7) The Tohono O'odham Nation's proposed casino violates
        existing Tribal-State gaming compacts and State law,
        Proposition 202, agreed to by all Arizona Indian tribes, which
        effectively limits the number of tribal gaming facilities in
        the Phoenix metropolitan area to seven, which is the current
        number of facilities operating.
            (8) The Tohono O'odham casino proposal will not generate
        sales taxes as the State Gaming Compact specifically prohibits
        the imposition of any taxes, fees, charges, or assessments.
            (9) The proposed casino would be located close to existing
        neighborhoods and a newly built school and raises a number of
        concerns. Homeowners, churches, schools, and businesses made a
        significant investment in the area without knowing that a
        tribal casino would or even could locate within the area.
            (10) The development has the potential to impact the future
        of transportation projects, including the Northern Parkway, a
        critical transportation corridor to the West Valley.
            (11) The Tohono O'odham Nation currently operates three
        gaming facilities: 2 in the Tucson metropolitan area and 1 in
        Why, Arizona.
            (12) Nothing in the language or legislative history of the
        Gila Bend Indian Reservation Lands Replacement Act indicates
        that gaming was an anticipated use of the replacement lands.
            (13) It is the intent of Congress to clarify that lands
        purchased pursuant to the Gila Bend Indian Reservation Lands
        Replacement Act are not eligible for Class II and Class III
        gaming pursuant to the Indian Gaming Regulatory Act. Such lands
        may be used for other forms of economic development by the
        Tohono O'odham Nation.

SEC. 3. GAMING CLARIFICATION.

    Section 6(d) of Public Law 99-503 is amended by inserting ``except
that no class II or class III gaming activities, as defined in section
4 of the Indian Gaming Regulatory Act (25 U.S.C. 2703), may be
conducted on such land if such land is located north of latitude 33
degrees, 4 minutes north'' after ``shall be deemed to be a Federal
Indian Reservation for all purposes''.

SEC. 4. NO EFFECT.

    The limitation on gaming set forth in the amendment made by section
3 shall have no effect on any interpretation, determination, or
decision to be made by any court, administrative agency or department,
or other body as to whether any lands located south of latitude 33
degrees, 4 minutes north taken into trust pursuant to this Act qualify
as lands taken into trust as part of a settlement of a land claim for
purposes of title 25 U.S.C. 2719(b).

            Passed the House of Representatives June 19, 2012.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Summary: Gila Bend Indian Reservation Lands Replacement Clarification Act - Amends the Gila Bend Indian Reservation Lands Replacement Act to prohibit class II or III gaming activities on lands located north of latitude 33 degrees, 4 minutes north that the Tohono O'odham Nation was authorized to purchase in Arizona in exchange for granting the federal government all right, title, and interest to the Gila Bend Indian Reservation. Prohibits this gaming restriction from having any effect on any decision as to whether any lands located south of latitude 33 degrees, 4 minutes north and taken into trust pursuant to this Act qualify as lands taken into trust as part of a land claim settlement for purposes of determining whether gaming may be conducted on such lands.

To prohibit certain gaming activities on certain Indian lands in Arizona.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Terrorist Detainees Procedures Act
of 2009''.

SEC. 2. PROHIBITION OF DETENTION OF UNLAWFUL ENEMY COMBATANTS AT NAVAL
              STATION, GUANTANAMO BAY, CUBA.

    As soon as practicable, but by not later than December 31, 2009,
the President shall ensure that no person alleged to be an unlawful
enemy combatant is detained at Naval Station, Guantanamo Bay, Cuba.

SEC. 3. STATUS REVIEWS FOR INDIVIDUALS DETAINED AT GUANTANAMO BAY,
              CUBA.

    (a) Status Reviews Required.--In the case of a person described in
subsection (b), the status of the person shall be determined by a panel
of three military judges in accordance with this section.
    (b) Person Described.--A person described in this subsection is a
person who, as of the date of the enactment of this Act, is detained by
the United States at Naval Station, Guantanamo Bay, Cuba, and who is
suspected of being an unlawful enemy combatant.
    (c) Jurisdiction.--The panel of military judges convened to conduct
a status review under this section shall have exclusive jurisdiction to
determine the status of the person suspected of being an unlawful enemy
combatant.
    (d) Procedure.--A review under this section shall be conducted
under the same procedures as are applicable to an investigation under
section 832 (article 32) of title 10, United States Code, except that a
person whose status is reviewed under subsection (a) shall also be
entitled to an interpreter with appropriate security clearance.
    (e) Military Judges.--To serve as a military judge for purposes of
a status review under this section, a military judge shall be a
commissioned officer of the armed forces who is a member of the bar of
a Federal court or a member of the bar of the highest court of a State
and who is certified to be qualified for duty as a military judge by
the Judge Advocate General of the armed force of which such military
judge is a member.
    (f) Deadline for Review.--Each person described in subsection (b)
shall receive a status review under this section by no later than the
date that is 120 days after the date of the enactment of this Act,
unless a military judge determines that such date should be extended
for good cause.
    (g) Conforming Repeal.--The Detainee Treatment Act of 2005 (title X
of Public Law 109-148; 119 Stat. 2742) is amended by striking section
1005 and the Detainee Treatment Act of 2005 (title XIV of Public Law
109-163; 119 Stat. 3474) is amended by striking section 1405.
    (h) Treatment of Combatant Status Review Tribunals.--A review
conducted pursuant to section 1005 of the Detainee Treatment Act of
2005 (title X of Public Law 109-148; 119 Stat. 2742; 10 U.S.C. 801
note), as in effect before the date of the enactment of this Act, shall
not satisfy the requirement of subsection (a).

SEC. 4. DISPOSITION OF DETAINEES AFTER STATUS REVIEWS.

    (a) Unlawful Enemy Combatants.--
            (1) In general.--Any person who is determined, pursuant to
        a review under section 3, to be an unlawful enemy combatant
        shall be--
                    (A) transferred to a military or civilian detention
                facility in the United States, charged with a violation
                of United States or international law, and tried--
                            (i) by courts-martial under chapter 47 of
                        title 10, United States Code (the Uniform Code
                        of Military Justice); or
                            (ii) in a district court of the United
                        States;
                    (B) transferred to an international tribunal
                operating under the authority of the United Nations
                with jurisdiction to hold trials of such person;
                    (C) transferred to a NATO-run detention facility,
                or to a different country, provided that there are
                adequate assurances that the person will not be subject
                to torture in that country, consistent with the
                obligations of the United States under international
                law; or
                    (D) held in accordance with the law of armed
                conflict until the earlier of--
                            (i) the cessation of the hostilities that
                        are directly related to the person's initial
                        detention; or
                            (ii) such time as the person is determined
                        to no longer be a threat.
            (2) Charges.--If charges are brought under subsection
        (a)(1)(A) against a person determined to be an unlawful enemy
        combatant pursuant to a review under section 3, such charges
        shall be brought before the end of the 120-day period that
        begins on the date on which such review is concluded, unless a
        military judge determines that relevant evidence has become
        available after the end of such period and that such period
        should be extended.
    (b) Other Detainees.--Any person who is determined, pursuant to a
review under section 3, not to be an unlawful enemy combatant and who
is not suspected of violating any law of the United States or any
international law shall be--
            (1) transferred to the person's country of citizenship,
        place of capture, or a different country, as long as that
        country provides adequate assurances that the person will not
        be subject to torture, consistent with the obligations of the
        United States under international law; or
            (2) released.
    (c) Construction.--The transfer of a person under subsection (a)
shall not be considered an entry into the United States for purposes of
immigration status.

SEC. 5. HABEAS CORPUS FOR DETAINEES AT GUANTANAMO BAY, CUBA.

    (a) Repeal of Prohibition on Habeas Corpus.--Section 2241 of title
28, United States Code, is amended by striking subsection (e).
    (b) Jurisdiction.--An application for a writ of habeas corpus
brought by a person described in section 3(b) may only be heard in the
United States District Court for the District of Columbia.
    (c) Sense of Congress.--It is the sense of Congress that the
judicial review of all applications for writs of habeas corpus brought
by persons described in section 3(b) that are pending as of the date of
the enactment of this Act should be suspended until the completion of
the status reviews required under section 3.

SEC. 6. REPEAL OF MILITARY COMMISSIONS ACT OF 2006.

    (a) Repeal.--Title 10, United States Code, is amended by striking
chapter 47A.
    (b) Conforming Amendments.--Title 10, United States Code, as
amended by subsection (a), is further amended--
            (1) in tables of chapters at the beginning of subtitle A,
        and at the beginning of part II of subtitle A, by striking the
        item relating to chapter 47A;
            (2) in section 802(a) (article 2) by striking paragraph
        (13);
            (3) in each of sections 821, 828, 848, 850(a), 904, and 906
        (articles 21, 28, 48, 50(a), 104, and 106) by striking the
        following: ``This section does not apply to a military
        commission established under chapter 47A of this title.''; and
            (4) in section 836 (article 36)--
                    (A) in subsection (a), by striking ``, except as
                provided in chapter 47A of this title,''; and
                    (B) in subsection (b), by striking ``, except
                insofar as applicable to military commissions
                established under chapter 47A of this title''.

SEC. 7. REPORT ON COMPREHENSIVE DETAINEE POLICY.

    Not later than 120 days after the date of the enactment of this
Act, the President shall submit to Congress a report containing the
President's recommendations with respect to any statutory changes
necessary to implement a comprehensive Federal policy governing the
apprehension, detention, trial, transfer, release, or other disposition
of individuals captured or apprehended in connection with armed
conflicts and counterterrorism operations.

SEC. 8. DEFINITIONS.

    In this Act:
            (1) The term ``unlawful enemy combatant'' means a person
        who has engaged in hostilities or who has purposefully and
        materially supported hostilities against the United States or
        its co-belligerents who is not a lawful enemy combatant
        (including a person who is part of the Taliban, al Qaeda, or
        associated forces).
            (2) The term ``co-belligerent'', with respect to the United
        States, means any State or armed force joining and directly
        engaged with the United States in hostilities or directly
        supporting hostilities against a common enemy.
            (3) The term ``lawful enemy combatant'' means a person who
        is--
                    (A) a member of the regular forces of a State party
                engaged in hostilities against the United States;
                    (B) a member of a militia, volunteer corps, or
                organized resistance movement belonging to a State
                party engaged in such hostilities, which are under
                responsible command, wear a fixed distinctive sign
                recognizable at a distance, carry their arms openly,
                and abide by the law of war; or
                    (C) a member of a regular armed force who professes
                allegiance to a government engaged in such hostilities,
                but not recognized by the United States.

SEC. 9. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on the date of
the enactment of this Act, and shall apply to all cases, without
exception, pending on or after the date of the enactment of this Act
which relate to any aspect of the detention, transfer, treatment,
trial, or conditions of detention of an alien detained by the United
States since September 11, 2001.

Summary: Terrorist Detainees Protection Act of 2009 - Directs the President to ensure that by the end of calendar 2009 no person alleged to be an unlawful enemy combatant is detained at Naval Station, Guantanamo Bay, Cuba. Requires a status review by a panel of three military judges of any Guantanamo detainee suspected of being an unlawful enemy combatant. Requires that any person determined, pursuant to such a review, to be an unlawful enemy combatant to be: (1) transferred to a military or civilian detention facility in the United States, charged with a violation of US or international law, and tried by courts-martial or in a district court. (2) transferred to an international tribunal operating under the authority of the United Nations with jurisdiction to hold trials of such a person. (3) transferred to a NATO-run detention facility, or to a different country, provided there are adequate assurances that the person will not be subject to torture in that country. Or (4) held in accordance with the law of armed conflict. Provides for the disposition of other detainees after status reviews, including possible release. Repeals the prohibition on habeaus corpus for detainees at Guantanamo Bay, Cuba. Expresses the sense of Congress that the judicial review of all applications for writs of habeas corpus brought by detainees that are pending as of the date of enactment of this Act should be suspended until the completion of the status reviews. Repeals the Military Commissions Act of 2006. Requires the President to report to Congress any recommendations for statutory changes necessary to implement a comprehensive federal policy governing the apprehension, detention, trial, transfer, release, or other disposition of individuals captured or apprehended in connection with armed conflicts and counterterrorism operations.

To prohibit the detention of enemy combatants at Naval Station, Guantanamo Bay, Cuba, to provide for de novo combatant status reviews by military judges, to repeal the Military Commissions Act of 2006, and for other purposes.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Low-Income Housing Preservation Act
of 1995''.

SEC. 2. 15-YEAR RECOVERY PERIOD.

    (a) General Rule.--Subsection (c) of section 168 of the Internal
Revenue Code of 1986 (relating to applicable recovery period) is
amended--
            (1) by striking ``as provided in paragraph (2)'' in
        paragraph (1) and inserting ``as otherwise provided in this
        subsection'',
            (2) by redesignating paragraph (2) as paragraph (3), and
            (3) by inserting after paragraph (1) the following new
        paragraph:
            ``(2) Low-income housing.--In the case of any residential
        rental property which is part of a qualified low-income housing
        project (as defined in subsection (i)(14)), the applicable
        recovery period shall be 15 years.''
    (b) Qualified Low-Income Housing Project.--Subsection (i) of
section 168 of such Code is amended by adding at the end the following
new paragraph:
            ``(14) Qualified low-income housing project.--
                    ``(A) In general.--For purposes of this section,
                the term `qualified low-income housing project' means
                any project for residential rental property if--
                            ``(i) such project is assisted under a
                        specified HUD program,
                            ``(ii) 50 percent or more of the
                        residential units in such project--
                                    ``(I) in the case of a project
                                described in clause (i) or (ii) of
                                subparagraph (C), are occupied by
                                individuals whose income (at the time
                                of their initial occupancy in such
                                project) was less than 80 percent of
                                the area median gross income (as of
                                such time), or
                                    ``(II) in the case of a project
                                described in clause (iii) or (iv) of
                                subparagraph (C), are units with
                                respect to which rental assistance is
                                provided under section 8 of the United
                                States Housing Act of 1937 (42 U.S.C.
                                1437f),
                            ``(iii) such project was originally placed
                        in service at least 10 years before the
                        taxpayer acquired an interest in such project,
                            ``(iv) such project is substantially
                        rehabilitated,
                            ``(v) the taxpayer acquired such taxpayer's
                        interest in such project by purchase, and
                            ``(vi) such project was not previously
                        placed in service by the taxpayer or by any
                        person who was a related person (as defined in
                        section 42(d)(2)(D)(iii)) with respect to the
                        taxpayer as of the time previously placed in
                        service.
                    ``(B) Denial of double benefit.--A project shall
                not be treated as a qualified low-income housing
                project if the taxpayer (or any other person holding an
                interest in such project) claims any benefits with
                respect to such project under--
                            ``(i) section 42 (relating to low-income
                        housing credit),
                            ``(ii) section 47 (relating to
                        rehabilitation credit),
                            ``(iii) the Low-Income Housing Preservation
                        and Resident Homeownership Act of 1990 (12
                        U.S.C. 4101 et seq.), or
                            ``(iv) the Emergency Low-Income Housing
                        Preservation Act of 1987 pursuant to section
                        604 of the Cranston-Gonzalez National
                        Affordable Housing Act (12 U.S.C. 4101 note).
                    ``(C) Specified hud programs.--For purposes of
                subparagraph (A), a project is assisted under a
                specified HUD program if such project was financed by a
                loan or mortgage which--
                            ``(i) is insured or held by the Secretary
                        of Housing and Urban Development under section
                        221(d)(3) of the National Housing Act (12
                        U.S.C. 1715l(d)(3)) and bears interest at a
                        rate determined under the proviso of section
                        221(d)(5) of such Act,
                            ``(ii) is insured, assisted, or held by
                        such Secretary or a State or State agency under
                        section 236 of such Act (12 U.S.C. 1715z-1),
                            ``(iii) is insured or held by such
                        Secretary under section 221(d)(3) of such Act
                        and receiving assistance under section 8 of the
                        United States Housing Act of 1937 (42 U.S.C.
                        1437f), or
                            ``(iv) is insured or held by such Secretary
                        under section 221(d)(4) of the National Housing
                        Act.
                    ``(D) Substantially rehabilitated.--
                            ``(i) In general.--For purposes of
                        subparagraph (A), a project is substantially
                        rehabilitated if the amount of the
                        rehabilitation expenditures with respect to
                        such project during the 24-month period
                        beginning on the date the taxpayer acquired his
                        interest in such project equals or exceeds 10
                        percent of the aggregate adjusted bases (as of
                        the beginning of such 24-month period) of the
                        residential rental property which is part of
                        such project.
                            ``(ii) Rehabilitation expenditures.--
                                    ``(I) In general.--For purposes of
                                clause (i), the term `rehabilitation
                                expenditures' means amounts chargeable
                                to capital account and incurred for
                                property (or additions or improvements
                                to property) of a character subject to
                                the allowance for depreciation in
                                connection with the rehabilitation of a
                                building. Such term shall not include
                                the cost of acquiring the building (or
                                any interest therein).
                                    ``(II) Special rule.--An
                                expenditure may be taken into account
                                only if it benefits the low-income
                                units in the project at least in
                                proportion to the total number of units
                                in such project which are low-income
                                units. For purposes of the preceding
                                sentence, the term `low-income units'
                                means units with respect to which the
                                requirements of subparagraph (A)(ii)
                                are met.
                    ``(E) Income determinations.--For purposes of
                subparagraph (A), income of individuals and area median
                gross income shall be determined as provided in section
                142(d)(2)(B).
                    ``(F) Purchase.--For purposes of subparagraph (A),
                the term `purchase' has the meaning given to such term
                by section 179(d)(2); except that such term shall not
                include any acquisition where the basis of the property
                acquired is determined in whole or in part by reference
                to the basis of other property held at any time by the
                person acquiring the property.
                    ``(G) Treatment of units occupied by individuals
                whose incomes rise above limit.--
                            ``(i) In general.--Except as provided in
                        clause (ii), notwithstanding an increase in the
                        income of the occupants of a low-income unit
                        above the income limitation applicable under
                        subparagraph (A)(ii), such unit shall continue
                        to be treated as a low-income unit if the
                        income of such occupants initially met such
                        income limitation.
                            ``(ii) Next available unit must be rented
                        to low-income tenant if income rises above 140
                        percent of income limit.--If the income of the
                        occupants of the unit increases above 140
                        percent of the income limitation applicable
                        under subparagraph (A)(ii), clause (i) shall
                        cease to apply to any such unit if any
                        residential unit in the project (of a size
                        comparable to, or smaller than, such unit) is
                        occupied by a new resident whose income exceeds
                        such income limitation. In the case of a
                        project described in section 142(d)(4)(B), the
                        preceding sentence shall be applied by
                        substituting `170 percent' for `140 percent'
                        and by substituting `any low-income unit in the
                        project is occupied by a new resident whose
                        income exceeds 40 percent of area median gross
                        income' for `any residential unit in the
                        project (of a size comparable to, or smaller
                        than, such unit) is occupied by a new resident
                        whose income exceeds such income limitation'.
                    ``(H) Recapture rules.--
                            ``(i) Substantially rehabilitation
                        requirements.--If the requirements of
                        subparagraph (D) are not satisfied with respect
                        to any project--
                                    ``(I) such project shall not be
                                treated as a qualified low-income
                                housing project for any period
                                (including periods before the close of
                                the 24-month period set forth in
                                subparagraph (D)(i)), and
                                    ``(II) the statutory period for the
                                assessment of any deficiency
                                attributable to the failure of the
                                project to meet such requirements shall
                                not expire before the date prescribed
                                by section 6501 for the assessment of a
                                deficiency for the taxable year in
                                which the 24-month period set forth in
                                subparagraph (D)(i) ends.
                            ``(ii) Cross Reference.--

                                ``For treatment of subsequent failure
to meet other requirements after initial qualification, see paragraph
(5) of this subsection.''

SEC. 3. EXEMPTION FROM PASSIVE LOSS LIMITATIONS.

    Section 469 of the Internal Revenue Code of 1986 (relating to
limitation on passive activity losses and credits) is amended--
            (1) by redesignating subsections (j), (k), (l), and (m) as
        subsections (k), (l), (m), and (n), respectively, and
            (2) by inserting after subsection (i) the following new
        subsection:
    ``(j) $50,000 Offset for Certain Low-Income Housing Activities.--
            ``(1) In general.--Subsection (a) shall not apply to that
        portion of the passive activity loss for any taxable year which
        is attributable to rental activities with respect to
        residential rental property which is part of a qualified low-
        income housing project (as defined in section 168(i)(14)).
            ``(2) Dollar limitation.--The aggregate amount to which
        paragraph (1) applies for any taxable year shall not exceed
        $50,000 ($25,000 in the case of a separate return by a married
        individual).
            ``(3) Coordination with subsection (i).--This subsection
        shall be applied before the application of subsection (i).''

SEC. 4. MINIMUM TAX TREATMENT.

    (a) General Rule.--Paragraph (1) of section 56(a) of the Internal
Revenue Code of 1986 (relating to depreciation deduction) is amended--
            (1) by redesignating subparagraphs (C) and (D) as
        subparagraphs (D) and (E), respectively, and
            (2) by inserting after subparagraph (B) the following new
        subparagraph:
                    ``(C) Special rule for certain low-income housing
                projects.--In the case of residential rental property
                which is part of a qualified low-income housing project
                (as defined in section 168(i)(14))--
                            ``(i) the depreciation deduction with
                        respect to 50 percent of the adjusted basis of
                        such property shall be determined as provided
                        in subparagraph (A), and
                            ``(ii) the depreciation deduction with
                        respect to the other 50 percent of such
                        adjusted basis shall be determined under the
                        method applicable in computing the regular
                        tax.''
    (b) Conforming Amendment.--Clause (i) of section 56(g)(4)(A) of
such Code is amended by inserting before the period at the end the
following: ``or, if applicable, the rules of subsection (a)(1)(C)''.

SEC. 5. EFFECTIVE DATE.

    The amendments made by this section shall apply to property placed
in service after December 31, 1995.

Summary: Low-Income Housing Preservation Act of 1995 - Amends the Internal Revenue Code to provide a 15-year recovery period for the depreciation deduction for new investments to rehabilitate qualified low-income housing projects. Exempts $50,000 of such rehabilitation costs from the passive loss limitations. Provides a special rule for computing the depreciation deduction for such housing projects.