SECTION 1. SHORT TITLE.

    This Act may be cited as the ``West Nile Virus and Arboviral
Disease Act''.

SEC. 2. TEMPORARY PROGRAM FOR WEST NILE VIRUS AND RELATED ARBOVIRAL
              DISEASES.

    Section 319 of the Public Health Service Act (42 U.S.C. 247d) is
amended--
            (1) by redesignating subsections (b) through (d) as
        subsections (c) through (e), respectively; and
            (2) by inserting after subsection (a), the following:
    ``(b) Temporary Program for West Nile Virus and Related Arboviral
Diseases.--
            ``(1) In general.--The Secretary, acting through the
        Director of the Centers for Disease Control and Prevention, may
        make grants to States for the prevention and control of West
        Nile Virus and related arboviral diseases. States that receive
        grants under this subsection are encouraged to work with local
        health entities to develop prevention and control programs.
            ``(2) Preference in making grants.--In awarding grants
        under paragraph (1), the Secretary may give preference to State
        that--
                    ``(A) have an incidence or prevalence of West Nile
                Virus or related arboviral diseases, or a population of
                infected mosquitoes, that is substantial relative to
                other States; or
                    ``(B) have an increased risk of West Nile Virus or
                related arboviral diseases.
            ``(3) Use of funds.--Funds made available under a grant
        under this subsection shall be used for--
                    ``(A) the development, implementation, and
                evaluation by States and localities of community-based,
                comprehensive mosquito control plans, based upon the
                guidelines developed under paragraph (7); and
                    ``(B) the development and implementation of
                programs on medical entomology, arbovirology, and other
                vector-borne diseases, that would support longer term
                prevention and control efforts, including training to
                assist in developing a competent workforce to direct
                and manage local mosquito and vector-borne disease
                control programs.
            ``(4) Matching funds and limitation on supplanting.--
                    ``(A) In general.--To be eligible to receive a
                grant under this subsection a State shall provide
                assurances to the Secretary that the State shall, with
                respect to the costs of the program to be carried out
                by the State under the grant, make available (directly
                or through donations from public or private entities)
                non-Federal contributions toward such costs in an
                amount that is not less than 50 percent of such costs
                (or $1 for each $1 of Federal funds provided under the
                grant).
                    ``(B) Determination of amount contributed.--Non-
                Federal contributions required under subparagraph (A)
                may be in cash or in kind, fairly evaluated, including
                plant, equipment, or services. Amounts provided by the
                Federal Government, or services assisted or subsidized
                to any significant extent by the Federal Government,
                may not be included in determining the amount of such
                non-Federal contributions.
                    ``(C) Supplement not supplant.--Amounts provided
                under a grant under this subsection shall be used to
                supplement, and not supplant, State and local funds
                provided for activities of the type funded under this
                subsection.
                    ``(D) Waiver.--The Secretary may waive the
                requirements of subparagraph (A) with respect to a
                State if the Secretary determines that extraordinary
                economic conditions in the State justify such a waiver.
            ``(5) Local involvement.--
                    ``(A) In general.--A State that receives funds
                under this subsection shall, to the extent practicable,
                involve localities in the planning, implementation, and
                evaluation of community-based, comprehensive mosquito
                control plans.
                    ``(B) Local public health improvement.--A State
                that receives a grant under this subsection shall
                ensure that not less than 85 percent of the amount
                received under the grant is expended at the local level
                or for local public health improvement related to the
                West Nile Virus or related arboviral diseases.
            ``(6) Technical assistance.--
                    ``(A) In general.--Amounts appropriated to carry
                out this subsection may be used to expand the
                capability of the Centers for Disease Control and
                Prevention to provide technical support to State and
                local health departments in the implementation and
                evaluation of mosquito control programs and the
                containment of relevant arboviral diseases. Such
                technical assistance may include the development of
                guidelines, as described in paragraph (7).
                    ``(B) Limitation.--Not to exceed 20 percent of the
                amount appropriated to carry out this subsection for a
                fiscal year may be used as provided for under
                subparagraph (A).
            ``(7) Mosquito abatement guidelines.--The Secretary, acting
        through the Director of the Centers for Disease Control and
        Prevention and in consultation with public and private health
        and mosquito control organizations, shall provide for the
        development of a plan, together with standard operating
        procedures, to serve as a guideline for State and local
        communities for the development, implementation, and evaluation
        of sustainable, locally managed, integrated mosquito control
        programs. The elements of such guidelines shall be limited to
        those functions determined as appropriate by the Director for
        building the public health infrastructure. Such guidelines
        should include programs to--
                    ``(A) identify new human cases of disease;
                    ``(B) track the spread of disease through
                monitoring infection in mosquitoes, birds, horses, and
                any other creatures that may be involved;
                    ``(C) provide laboratory support for testing;
                    ``(D) increase participation in the existing
                surveillance system for arboviruses;
                    ``(E) provide for the conduct of educational and
                public outreach campaigns to reduce exposure to
                arboviruses; and
                    ``(F) outline appropriate procedures for mosquito
                control and for monitoring possible health or
                environmental effects.
            ``(8) Evaluation.--
                    ``(A) In general.--The Secretary shall conduct an
                evaluation of the program established under this
                subsection.
                    ``(B) Report.--Not later than 18 months after the
                date of enactment of the West Nile Virus and Arboviral
                Disease Act, the Secretary shall submit to Congress a
                report concerning the program established under this
                subsection, that shall include--
                            ``(i) the results of the evaluation
                        conducted under subparagraph (A);
                            ``(ii) information related to the
                        development of a sustainable mosquito abatement
                        program for those States that have received
                        funds under this subsection;
                            ``(iii) a description of the progress made
                        in the development and implementation of the
                        guidelines under paragraph (7); and
                            ``(iv) an evaluation of the overall costs
                        and benefits of the program established under
                        this subsection.
            ``(9) Authorization of appropriations.--There is authorized
        to be appropriated to carry out this subsection, such sums as
        may be necessary for each of fiscal years 2003 and 2004. In the
        case of control programs carried out in response to the West
        Nile Virus or related arboviruses that constitute a public
        health emergency, the authorization of appropriations under the
        preceding sentence is in addition to applicable authorizations
        under the Public Health Security and Bioterrorism Response Act
        of 2002 (or the amendments made by such Act).
            ``(10) Termination.--The program established under this
        subsection shall terminate on September 30, 2004, except that
        the Secretary, based on the evaluation conducted under
        paragraph (6), may extend such program for an additional fiscal
        year.''.

SEC. 3. RESEARCH PROGRAM.

    Part B of title II of the Public Health Service Act (42 U.S.C. 238
et seq.) is amended by adding at the end the following:

``SEC. 249. ARBOVIRUS RESEARCH PROGRAM.

    ``(a) In General.--The President shall expand, intensify, and
enhance research (either directly or through the awarding of grants or
contracts) to--
            ``(1) identify or develop methods of controlling the
        population of insects that transmit to humans diseases that
        have significant adverse health consequences (including the
        West Nile Virus);
            ``(2) develop rapid screening tools for West Nile Virus in
        blood or organs;
            ``(3) develop pathogen inactivation technologies
        (technologies that safely and cost-effectively remove RNA and
        DNA from blood); and
            ``(4) develop additional methodologies for containing the
        spread of the West Nile Virus or other related arboviruses.
    ``(b) Scope of Activities.--Activities under subsection (a)(1) may
include examining methodologies that have been used or are being used
to control insect populations as well as developing new methodologies.
    ``(c) Entities Involved.--Activities under subsection (a) may be
carried out through the National Institute of Environmental Health
Sciences, other Institutes at the National Institutes of Health, the
Environmental Protection Agency, the Centers for Disease Control and
Prevention. the Food and Drug Administration, or any other relevant
Federal Government entity. To the extent practicable, in carrying out
this section, the President shall promote coordination between the
relevant Federal agencies, the private sector, and individuals and
organizations with appropriate expertise including expertise in public
health, entomology, arbovirology, and veterinary health.
    ``(d) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section, such sums as may be necessary
for each of fiscal years 2003 through 2007.''.

Summary: West Nile Virus and Arboviral Disease Act - Amends the Public Health Service Act to establish a temporary program for West Nile Virus and related arboviral diseases, which may include grants by the Secretary of Health and Human Services to States for the prevention and control of such diseases. Directs grant funds to be used for: (1) the development, implementation, and evaluation by States and localities of community-based, comprehensive mosquito control plans. And (2) the development and implementation of programs on medical entomology, arbovirology, and other vector-borne diseases. Includes a 50 percent matching requirement for such grants. Requires 85 percent of grant funds to any State to be expended locally. Directs the Secretary, acting through the Director of the Centers for Disease Control and Prevention and with appropriate consultation, to develop a plan, together with standard operating procedures, to serve as a guideline for State and local mosquito control programs. Sets forth elements that such plan should include, including programs to: (1) identify new human cases of disease. And (2) provide laboratory support for testing. Sets a termination date of September 30, 2004, for the temporary program. Directs the President to expand, intensify, and enhance research for various activities, including to: (1) identify and develop methods of controlling the population of insects that transmit to humans diseases that have significant adverse health consequences. And (2) develop rapid screening tools for West Nile Virus in blood or organs.

A bill to amend the Public Health Service Act to provide grants for the operation of enhanced mosquito control programs to prevent and control mosquito-borne diseases.


SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Paul Wellstone Mental Health
Equitable Treatment Act of 2005''.

SEC. 2. AMENDMENTS TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF
              1974.

    (a) In General.--Section 712 of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1185a) is amended to read as follows:

``SEC. 712. MENTAL HEALTH PARITY.

    ``(a) In General.--In the case of a group health plan (or health
insurance coverage offered in connection with such a plan) that
provides both medical and surgical benefits and mental health benefits,
such plan or coverage shall not impose any treatment limitations or
financial requirements with respect to the coverage of benefits for
mental illnesses unless comparable treatment limitations or financial
requirements are imposed on medical and surgical benefits.
    ``(b) Construction.--
            ``(1) In general.--Nothing in this section shall be
        construed as requiring a group health plan (or health insurance
        coverage offered in connection with such a plan) to provide any
        mental health benefits.
            ``(2) Medical management of mental health benefits.--
        Consistent with subsection (a), nothing in this section shall
        be construed to prevent the medical management of mental health
        benefits, including through concurrent and retrospective
        utilization review and utilization management practices,
        preauthorization, and the application of medical necessity and
        appropriateness criteria applicable to behavioral health and
        the contracting and use of a network of participating
        providers.
            ``(3) No requirement of specific services.--Nothing in this
        section shall be construed as requiring a group health plan (or
        health insurance coverage offered in connection with such a
        plan) to provide coverage for specific mental health services,
        except to the extent that the failure to cover such services
        would result in a disparity between the coverage of mental
        health and medical and surgical benefits.
    ``(c) Small Employer Exemption.--
            ``(1) In general.--This section shall not apply to any
        group health plan (and group health insurance coverage offered
        in connection with a group health plan) for any plan year of
        any employer who employed an average of at least 2 but not more
        than 50 employees on business days during the preceding
        calendar year.
            ``(2) Application of certain rules in determination of
        employer size.--For purposes of this subsection--
                    ``(A) Application of aggregation rule for
                employers.--Rules similar to the rules under
                subsections (b), (c), (m), and (o) of section 414 of
                the Internal Revenue Code of 1986 shall apply for
                purposes of treating persons as a single employer.
                    ``(B) Employers not in existence in preceding
                year.--In the case of an employer which was not in
                existence throughout the preceding calendar year, the
                determination of whether such employer is a small
                employer shall be based on the average number of
                employees that it is reasonably expected such employer
                will employ on business days in the current calendar
                year.
                    ``(C) Predecessors.--Any reference in this
                paragraph to an employer shall include a reference to
                any predecessor of such employer.
    ``(d) Separate Application to Each Option Offered.--In the case of
a group health plan that offers a participant or beneficiary two or
more benefit package options under the plan, the requirements of this
section shall be applied separately with respect to each such option.
    ``(e) In-Network and Out-of-Network Rules.--In the case of a plan
or coverage option that provides in-network mental health benefits,
out-of-network mental health benefits may be provided using treatment
limitations or financial requirements that are not comparable to the
limitations and requirements applied to medical and surgical benefits
if the plan or coverage provides such in-network mental health benefits
in accordance with subsection (a) and provides reasonable access to in-
network providers and facilities.
    ``(f) Definitions.--For purposes of this section--
            ``(1) Financial requirements.--The term `financial
        requirements' includes deductibles, coinsurance, co-payments,
        other cost sharing, and limitations on the total amount that
        may be paid by a participant or beneficiary with respect to
        benefits under the plan or health insurance coverage and shall
        include the application of annual and lifetime limits.
            ``(2) Medical or surgical benefits.--The term `medical or
        surgical benefits' means benefits with respect to medical or
        surgical services, as defined under the terms of the plan or
        coverage (as the case may be), but does not include mental
        health benefits.
            ``(3) Mental health benefits.--The term `mental health
        benefits' means benefits with respect to services, as defined
        under the terms and conditions of the plan or coverage (as the
        case may be), for all categories of mental health conditions
        listed in the Diagnostic and Statistical Manual of Mental
        Disorders, Fourth Edition (DSM IV-TR), or the most recent
        edition if different than the Fourth Edition, if such services
        are included as part of an authorized treatment plan that is in
        accordance with standard protocols and such services meet the
        plan or issuer's medical necessity criteria.
            ``(4) Treatment limitations.--The term `treatment
        limitations' means limitations on the frequency of treatment,
        number of visits or days of coverage, or other similar limits
        on the duration or scope of treatment under the plan or
        coverage.''.
    (b) Clerical Amendment.--The table of contents in section 1 of such
Act is amended by striking the item relating to section 712 and
inserting the following new item:

``Sec. 712. Mental health parity.''.
    (c) Effective Date.--The amendments made by this section shall
apply with respect to plan years beginning on or after January 1, 2006.

SEC. 3. AMENDMENT TO THE PUBLIC HEALTH SERVICE ACT RELATING TO THE
              GROUP MARKET.

    (a) In General.--Section 2705 of the Public Health Service Act (42
U.S.C. 300gg-5) is amended to read as follows:

``SEC. 2705. MENTAL HEALTH PARITY.

    ``(a) In General.--In the case of a group health plan (or health
insurance coverage offered in connection with such a plan) that
provides both medical and surgical benefits and mental health benefits,
such plan or coverage shall not impose any treatment limitations or
financial requirements with respect to the coverage of benefits for
mental illnesses unless comparable treatment limitations or financial
requirements are imposed on medical and surgical benefits.
    ``(b) Construction.--
            ``(1) In general.--Nothing in this section shall be
        construed as requiring a group health plan (or health insurance
        coverage offered in connection with such a plan) to provide any
        mental health benefits.
            ``(2) Medical management of mental health benefits.--
        Consistent with subsection (a), nothing in this section shall
        be construed to prevent the medical management of mental health
        benefits, including through concurrent and retrospective
        utilization review and utilization management practices,
        preauthorization, and the application of medical necessity and
        appropriateness criteria applicable to behavioral health and
        the contracting and use of a network of participating
        providers.
            ``(3) No requirement of specific services.--Nothing in this
        section shall be construed as requiring a group health plan (or
        health insurance coverage offered in connection with such a
        plan) to provide coverage for specific mental health services,
        except to the extent that the failure to cover such services
        would result in a disparity between the coverage of mental
        health and medical and surgical benefits.
    ``(c) Small Employer Exemption.--
            ``(1) In general.--This section shall not apply to any
        group health plan (and group health insurance coverage offered
        in connection with a group health plan) for any plan year of
        any employer who employed an average of at least 2 but not more
        than 50 employees on business days during the preceding
        calendar year.
            ``(2) Application of certain rules in determination of
        employer size.--For purposes of this subsection--
                    ``(A) Application of aggregation rule for
                employers.--Rules similar to the rules under
                subsections (b), (c), (m), and (o) of section 414 of
                the Internal Revenue Code of 1986 shall apply for
                purposes of treating persons as a single employer.
                    ``(B) Employers not in existence in preceding
                year.--In the case of an employer which was not in
                existence throughout the preceding calendar year, the
                determination of whether such employer is a small
                employer shall be based on the average number of
                employees that it is reasonably expected such employer
                will employ on business days in the current calendar
                year.
                    ``(C) Predecessors.--Any reference in this
                paragraph to an employer shall include a reference to
                any predecessor of such employer.
    ``(d) Separate Application to Each Option Offered.--In the case of
a group health plan that offers a participant or beneficiary two or
more benefit package options under the plan, the requirements of this
section shall be applied separately with respect to each such option.
    ``(e) In-Network and Out-of-Network Rules.--In the case of a plan
or coverage option that provides in-network mental health benefits,
out-of-network mental health benefits may be provided using treatment
limitations or financial requirements that are not comparable to the
limitations and requirements applied to medical and surgical benefits
if the plan or coverage provides such in-network mental health benefits
in accordance with subsection (a) and provides reasonable access to in-
network providers and facilities.
    ``(f) Definitions.--For purposes of this section--
            ``(1) Financial requirements.--The term `financial
        requirements' includes deductibles, coinsurance, co-payments,
        other cost sharing, and limitations on the total amount that
        may be paid by a participant, beneficiary or enrollee with
        respect to benefits under the plan or health insurance coverage
        and shall include the application of annual and lifetime
        limits.
            ``(2) Medical or surgical benefits.--The term `medical or
        surgical benefits' means benefits with respect to medical or
        surgical services, as defined under the terms of the plan or
        coverage (as the case may be), but does not include mental
        health benefits.
            ``(3) Mental health benefits.--The term `mental health
        benefits' means benefits with respect to services, as defined
        under the terms and conditions of the plan or coverage (as the
        case may be), for all categories of mental health conditions
        listed in the Diagnostic and Statistical Manual of Mental
        Disorders, Fourth Edition (DSM IV-TR), or the most recent
        edition if different than the Fourth Edition, if such services
        are included as part of an authorized treatment plan that is in
        accordance with standard protocols and such services meet the
        plan or issuer's medical necessity criteria.
            ``(4) Treatment limitations.--The term `treatment
        limitations' means limitations on the frequency of treatment,
        number of visits or days of coverage, or other similar limits
        on the duration or scope of treatment under the plan or
        coverage.''.
    (b) Effective Date.--The amendment made by this section shall apply
with respect to plan years beginning on or after January 1, 2006.

SEC. 4. PREEMPTION.

     Nothing in the amendments made by this Act shall be construed to
preempt any provision of State law, with respect to health insurance
coverage offered by a health insurance issuer in connection with a
group health plan, that provides protections to enrollees that are
greater than the protections provided under such amendments. Nothing in
the amendments made by this Act shall be construed to affect or modify
section 514 of the Employee Retirement Income Security Act of 1974 (29
U.S.C. 1144).

SEC. 5. GOVERNMENT ACCOUNTABILITY OFFICE STUDY.

    (a) Study.--The Comptroller General shall conduct a study that
evaluates the effect of the implementation of the amendments made by
this Act on the cost of health insurance coverage, access to health
insurance coverage (including the availability of in-network
providers), the quality of health care, and other issues as determined
appropriate by the Comptroller General. Such study also shall include
an estimation of the costs of extending the provisions of such
amendments to treatment of substance abuse and chemical dependency.
    (b) Report.--Not later than 2 years after the date of enactment of
this Act, the Comptroller General shall prepare and submit to the
appropriate committees of Congress a report containing the results of
the study conducted under subsection (a).

Summary: Paul Wellstone Mental Health Equitable Treatment Act of 2005 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Public Health Service Act to prohibit a group health plan or group health coverage that provides both medical and surgical benefits and mental health benefits from imposing treatment limitations or financial requirements on the mental health benefits unless comparable limitations or requirements are imposed on medical and surgical benefits. Excludes such requirements for plans and coverage for small employers. Allows a plan or coverage that provides in-network mental health benefits to provide out-of-network mental health benefits using treatment limitations or financial requirements that are not comparable to those applied to medical-surgical benefits if the in-network mental health benefits are provided at parity with medical-surgical benefits and with reasonable access. Requires the Government Accountability Office (GAO) to: (1) study the effects of this Act on health insurance costs and access and quality of health care. And (2) provide a cost estimation of extending such requirements to the treatment of substance abuse and chemical dependency.

To provide for equal coverage of mental health benefits with respect to health insurance coverage unless comparable limitations are imposed on medical and surgical benefits.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Back and Spinal Therapy
Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) One in five members of the Armed Forces who were
        wounded and evacuated from Afghanistan during the summer and
        early fall of 2009 suffered a spinal injury, and at least 14 of
        such members were left paralyzed or with loss of sensation.
            (2) In Afghanistan, members of the Armed Forces routinely
        carry up to 33 percent more than the suggested maximum weight
        and up to nearly 75 percent of a member's own body weight--
        routinely hefting combat gear that can exceed 120 pounds,
        causing large numbers of spinal, back, and musculoskeletal
        injuries and pain.
            (3) The use of massive improvised explosive devices by
        insurgents against heavily armed mine resistant ambush
        protected vehicles has significantly increased the number of
        spinal, back, and musculoskeletal injuries and pain.
            (4) Advances in both body armor protection and medical
        treatment have drastically decreased the number of deaths among
        deployed members of the Armed Forces, but there has been an
        increase in the number of members with spinal, back, and
        musculoskeletal injuries and long-term pain.
            (5) Members of the Armed Forces returning from Iraq are
        more likely to suffer lingering, debilitating injuries from
        back and musculoskeletal pain than from battle wounds,
        according to statistics compiled by the Secretary of Veterans
        Affairs.
            (6) Diagnoses of ruptured spinal discs, compressed discs,
        degenerative disc disease, and myofascial pain syndrome are
        common in members of the Armed Forces returning from
        Afghanistan and Iraq.
            (7) Spinal and back injuries are the most expensive
        musculoskeletal disorder to treat.
            (8) Certain facilities of the Department of Veterans
        Affairs offer outstanding non-invasive technologies for
        treating spinal, back, and musculoskeletal injuries as well as
        any accompanying mental health issues.
            (9) Traditional medical approaches to spinal, back, and
        musculoskeletal injuries typically involve a combination of
        long-term medication, surgery, and short-term physical therapy.
            (10) Using non-invasive techniques to treat veterans with
        spinal, back, and musculoskeletal injuries can improve the
        health outcomes for such veterans and drastically reduce the
        long-term costs of care for such veterans by breaking the cycle
        of expensive surgery followed by long-term pain medication that
        often leads to addiction, depression, anxiety, and weight gain.
            (11) Non-invasive techniques that are not widely available
        in medical facilities of the Department of Veterans Affairs,
        including manual physical therapy, core strengthening and
        stabilization therapy, water exercise therapy, group exercise
        therapy, and pain management therapy, should be evaluated in an
        evidence-based medicine framework to assess their
        effectiveness.

SEC. 3. PILOT PROGRAM TO PROVIDE VETERANS WITH NON-INVASIVE TECHNIQUES
              FOR SPINAL, BACK, AND MUSCULOSKELETAL INJURIES.

    (a) Establishment.--The Secretary of Veterans Affairs shall
establish a pilot program to--
            (1) provide covered veterans with non-invasive techniques
        to treat spinal, back, and musculoskeletal injuries and pain;
        and
            (2) use an evidence-based medicine framework to assess the
        effectiveness of such non-invasive techniques.
    (b) Scope.--
            (1) Size.--The pilot program shall include a representative
        sample of covered veterans that is of sufficient size for the
        Secretary to determine--
                    (A) the effectiveness and feasibility of providing
                veterans with non-invasive techniques to treat spinal,
                back, and musculoskeletal injuries and pain; and
                    (B) the unique considerations that exist with
                respect to providing such treatment--
                            (i) to female veterans;
                            (ii) to veterans of various ages; and
                            (iii) to veterans located in various
                        regions of the United States, including both
                        urban and rural locations.
            (2) Preference.--In selecting covered veterans to
        participate in the pilot program, the Secretary shall give
        preference to covered veterans who served in Operation Enduring
        Freedom, Operation Iraqi Freedom, or Operation New Dawn.
    (c) Administration.--In administering the pilot program, the
Secretary shall--
            (1) determine the type of non-invasive technique to provide
        to a covered veteran;
            (2) determine the effect of allowing self-referral by a
        veteran to receive non-invasive techniques compared with
        requiring a veteran to receive a referral from a physician for
        non-invasive techniques; and
            (3) ensure the use of telehealth technology to provide
        covered veterans who reside in rural locations (as determined
        by the Secretary) with non-invasive techniques to treat spinal,
        back, and musculoskeletal injuries and pain.
    (d) Partnership.--
            (1) University.--In administering the pilot program, the
        Secretary shall seek to enter into an agreement with a
        university affiliated with the Department of Veterans Affairs
        to carry out the pilot program.
            (2) Selection.--In entering into an agreement with a
        university under paragraph (1), the Secretary shall ensure that
        the individuals who treat covered veterans with non-invasive
        techniques for spinal, back, and musculoskeletal injuries and
        pain--
                    (A) are trained to--
                            (i) effectively treat such veterans; and
                            (ii) recognize the unique experiences of
                        such veterans, including experiences related to
                        serving in Operation Enduring Freedom,
                        Operation Iraqi Freedom, or Operation New Dawn;
                        and
                    (B) use best practices and technologies with
                respect to the non-invasive technique being used to
                treat such veterans.
    (e) Duration.--The pilot program shall begin not later than March
1, 2011, and shall continue for two years.
    (f) Reports.--
            (1) Initial report.--Not later than June 1, 2012, the
        Secretary shall submit to the Committee on Veterans' Affairs of
        the House of Representatives and the Committee on Veterans'
        Affairs of the Senate a report on the pilot program,
        including--
                    (A) an analysis of the effectiveness and cost-
                effectiveness of each non-invasive technique provided
                under the pilot program;
                    (B) an analysis of how the Secretary would
                incorporate non-invasive techniques to treat spinal,
                back, and musculoskeletal injuries and pain at medical
                facilities of the Department of Veterans Affairs;
                    (C) the amount of cost-savings, if any, created by
                providing veterans with non-invasive techniques to
                treat spinal, back, and musculoskeletal injuries and
                pain;
                    (D) a comparison of the non-invasive techniques
                provided under the pilot program with other methods
                used by the Secretary to treat spinal, back, and
                musculoskeletal injuries and pain; and
                    (E) recommendations of the Secretary with respect
                to--
                            (i) continuing or expanding the pilot
                        program; and
                            (ii) any legislation or other actions to
                        improve treating veterans with spinal, back,
                        and musculoskeletal injuries and pain.
            (2) Final report.--Not later than June 1, 2013, the
        Secretary shall submit to the Committee on Veterans' Affairs of
        the House of Representatives and the Committee on Veterans'
        Affairs of the Senate a report containing updated information
        to the report submitted under paragraph (1).
    (g) Definitions.--In this section:
            (1) The term ``covered veteran'' means a veteran who--
                    (A) has a service-connected spinal, back, or
                musculoskeletal injury; or
                    (B) is eligible for hospital care, medical
                services, and nursing home care by virtue of section
                1710(e)(1)(D) of title 38, United States Code.
            (2) The term ``non-invasive techniques'' means methods of
        treatment for spinal, back, and musculoskeletal injuries and
        pain other than surgery, including--
                    (A) manual physical therapy, core strengthening and
                stabilization therapy, water exercise therapy, group
                exercise therapy, and pain management therapy;
                    (B) such methods (including recreational therapy)
                used by the War Related Illness and Injury Study Center
                of the Department of Veterans Affairs located in Palo
                Alto, California, and the mindfulness based stress
                reduction program of the Puget Sound Health Care System
                of the Department of Veterans Affairs that the
                Secretary determines to have been successful; and
                    (C) such other methods not widely available in
                medical facilities of the Department of Veterans
                Affairs.

Summary: Veterans Back and Spinal Therapy Act - Directs the Secretary of Veterans Affairs (VA) to establish a two-year pilot program to: (1) provide covered veterans with non-invasive techniques to treat spinal, back, and musculoskeletal injuries and pain. And (2) use an evidence-based medicine framework to assess the effectiveness of such techniques. Includes as a covered veteran one who: (1) has a service-connected spinal, back, or musculoskeletal injury. Or (2) is eligible for VA hospital or nursing home care or medical services by reason of active duty in a theater of combat operations during a period of war after the Persian Gulf War. Requires the Secretary, in selecting program participants, to give a preference to veterans who served in Operations Enduring Freedom, Iraqi Freedom, or New Dawn.

To direct the Secretary of Veterans Affairs to establish a pilot program to evaluate the effectiveness of treating veterans with spinal, back, and musculoskeletal injuries and pain using non-invasive techniques.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Protection Act of 1995''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds and declares that--
            (1) the willingness of volunteers to offer their services
        is deterred by potential for liability actions against them and
        the organizations they serve;
            (2) as a result, many nonprofit public and private
        organizations and governmental entities, including voluntary
        associations, social service agencies, educational
        institutions, and other civic programs, have been adversely
        affected by the withdrawal of volunteers from boards of
        directors and service in other capacities;
            (3) the contribution of these programs to their communities
        is thereby diminished, resulting in fewer and higher cost
        programs than would be obtainable if volunteers were
        participating; and
            (4) because Federal funds are expended on useful and cost-
        effective social service programs, many of which are national
        in scope, depend heavily on volunteer participation, and
        represent some of the most successful public-private
        partnerships, protection of volunteerism through clarification
        and limitation of the personal liability risks assumed by the
        volunteer in connection with such participation is an
        appropriate subject for Federal legislation.
    (b) Purpose.--The purpose of this Act is to promote the interests
of social service program beneficiaries and taxpayers and to sustain
the availability of programs, nonprofit organizations, and governmental
entities that depend on volunteer contributions by reforming the laws
to provide protection from personal financial liability to volunteers
serving nonprofit organizations and governmental entities for actions
undertaken in good faith on behalf of such organizations.

SEC. 3. PREEMPTION.

    This Act preempts the laws of any State to the extent that such
laws are inconsistent with this Act, except that this Act shall not
preempt any State law that provides additional incentives or
protections to volunteers, or category of volunteers.

SEC. 4. LIMITATION ON LIABILITY FOR VOLUNTEERS.

    (a) Liability Protection for Volunteers.--Except as provided in
subsections (b) and (d), no volunteer of a nonprofit organization or
governmental entity shall be liable for harm caused by an act or
omission of the volunteer on behalf of the organization or entity if--
            (1) the volunteer was acting within the scope of his or her
        responsibilities in the nonprofit organization or governmental
        entity at the time of the act or omission;
            (2) if appropriate or required, the volunteer was properly
        licensed, certified, or authorized by the appropriate
        authorities for the activities or practice in the State
        undertaken within the scope of his or her responsibilities in
        the nonprofit organization or governmental entity; and
            (3) the harm was not caused by willful and wanton
        misconduct by the volunteer.
    (b) Concerning Responsibility of Volunteers With Respect to
Organizations.--Nothing in this section shall be construed to affect
any civil action brought by any nonprofit organization or any
governmental entity against any volunteer of such organization or
entity.
    (c) No Effect on Liability of Organization.--Nothing in this
section shall be construed to affect the liability of any nonprofit
organization or governmental entity with respect to harm caused to any
person.
    (d) Exceptions to Volunteer Liability Protection.--If the laws of a
State limit volunteer liability subject to one or more of the following
conditions, such conditions shall not be construed as inconsistent with
this Act:
            (1) A State law that requires the organization or entity to
        adhere to risk management procedures, including mandatory
        training of volunteers.
            (2) A State law that makes the organization or entity
        liable for the acts or omissions of its volunteers to the same
        extent as an employer is liable for the acts or omissions of
        its employees.
            (3) A State law that the limitation of liability does not
        apply if the volunteer was operating a motor vehicle, vessel,
        aircraft, or other vehicle for which the State requires the
        operator or vehicle owner to possess an operator's license or
        to maintain insurance.
            (4) A State law that the limitation of liability does not
        apply if the civil action was brought by an officer of a State
        or local government pursuant to State or local law.
            (5) A State law that the limitation of liability shall
        apply only if the nonprofit organization or governmental entity
        provides a financially secure source of recovery for
        individuals who suffer harm as a result of actions taken by a
        volunteer on behalf of the organization or entity. A
        financially secure source of recovery may be an insurance
        policy within specified limits, comparable coverage from a risk
        pooling mechanism, equivalent assets, or alternative
        arrangements that satisfy the State that the entity will be
        able to pay for losses up to a specified amount. Separate
        standards for different types of liability exposure may be
        specified.

SEC. 5. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``economic losses'' means objectively
        verifiable monetary losses, including past and future medical
        expenses, loss of past and future earnings, cost of obtaining
        replacement services in the home (including child care,
        transportation, food preparation, and household care), cost of
        making reasonable accommodations to a personal residence, loss
        of employment, and loss of business or employment
        opportunities;
            (2) the term ``harm'' includes physical, nonphysical,
        economic, and noneconomic losses;
            (3) the term ``noneconomic losses'' means losses for
        physical and emotional pain, suffering, inconvenience, physical
        impairment, mental anguish, disfigurement, loss of enjoyment of
        life, loss of society and companionship, loss of consortium
        (other than loss of domestic service), hedonic damages, injury
        to reputation and all other nonpecuniary losses of any kind or
        nature;
            (4) the term ``nonprofit organization'' means any
        organization described in section 501(c) of the Internal
        Revenue Code of 1986 and exempt from tax under section 501(a)
        of such Code;
            (5) the term ``State'' means each of the several States,
        the District of Columbia, the Commonwealth of Puerto Rico, the
        Virgin Islands, Guam, American Samoa, the Northern Mariana
        Islands, any other territory or possession of the United
        States, or any political subdivision of any such State,
        territory, or possession; and
            (6) the term ``volunteer'' means an individual performing
        services for a nonprofit organization or a governmental entity
        who does not receive--
                    (A) compensation (other than reimbursement or
                allowance for expenses actually incurred); or
                    (B) any other thing of value in lieu of
                compensation,
        in excess of $300 per year, and such term includes a volunteer
        serving as a director, officer, trustee, or direct service
        volunteer.

SEC. 6. EFFECTIVE DATE.

    This Act applies to any claim for harm caused by an act or omission
of a volunteer filed on or after the date of enactment of this Act,
without regard to whether the harm that is the subject of the claim or
the conduct that caused the harm occurred before such date of
enactment.

Summary: Volunteer Protection Act of 1995 - Prescribes circumstances under which volunteers working for nonprofit organizations or government entities shall be immune from personal financial liability for acts on behalf of the organization or entity. Sets forth exceptions and conditions that a State may impose on the granting of such immunity.

Volunteer Protection Act of 1995


SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Minimum Tax Reform
Act of 1993''.
    (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. DEPRECIATION ADJUSTMENT USED IN COMPUTING ALTERNATIVE MINIMUM
              TAXABLE INCOME.

    (a) 150-Percent Declining Balance Method.--
            (1) In general.--Paragraph (1) of section 56(a) (relating
        to depreciation) is amended to read as follows:
            ``(1) Depreciation.--
                    ``(A) 150-percent declining balance method.--
                            ``(i) In general.--In the case of property
                        not described in clause (ii), the depreciation
                        deduction allowable under section 167 shall be
                        determined as provided in section 168(a),
                        except that the applicable depreciation method
                        under section 168(a)(1) shall be--
                                    ``(I) the 150-percent declining
                                balance method (200-percent declining
                                balance method in the case of computer
                                or peripheral equipment (as defined in
                                section 168(i)(2)(B)),
                                    ``(II) switching to the straight
                                line method for the 1st taxable year
                                for which using the straight line
                                method with respect to the adjusted
                                basis as of the beginning of the year
                                will yield a higher allowance.
                            ``(ii) Property not using 150-percent
                        method.--Property described in this clause is
                        section 1250 property (as defined in section
                        1250(c)) or any other property if the
                        depreciation deduction determined under section
                        168 with respect to such other property for
                        purposes of the regular tax is determined by
                        using the straight line method.
                    ``(B) Normalization rules.--With respect to public
                utility property described in section 168(i)(10), the
                Secretary shall prescribe the requirements of a
                normalization method of accounting for this section.''.
            (2) No adjustment for adjusted current earnings system.--
        Clause (i) of section 56(g)(4)(A) (relating to depreciation
        adjustments for computing adjusted current earnings) is amended
        by adding at the end the following new sentence: ``The
        preceding sentence shall not apply to property placed in
        service in taxable years beginning after December 31, 1992, and
        the depreciation deduction with respect to such property shall
        be determined under the rules of subsection (a)(1)(A).''.
    (b) Exception for Environmental Property.--
            (1) In general.--Section 56(a)(1) (relating to depreciation
        adjustments), as amended by subsection (a)(1), is amended by
        adding at the end the following new subparagraph:
                    ``(C) Environmental improvement assets.--This
                paragraph shall not apply to environmental improvement
                assets (as defined in section 59(k)).''.
            (2) Environmental improvement assets.--Section 59 (relating
        to definition and special rules) is amended by adding at the
        end the following new subsection:
    ``(k) Environmental Improvement Assets.--
            ``(1) In general.--For purposes of section 56(a)(1)(B), the
        term `environmental improvement asset' means tangible property
        which is--
                    ``(A) of a character subject to the allowance for
                depreciation provided in section 167;
                    ``(B) used for, or is functionally related to
                property used for, one or more of the following
                purposes--
                            ``(i) source reduction,
                            ``(ii) solid waste minimization,
                            ``(iii) waste conversion or recycling,
                            ``(iv) reduction of environmental hazards,
                            ``(v) compliance with environmental
                        permits, rules, and similar requirements,
                        including requirements with respect to noise
                        pollution such as the reduction of aircraft
                        noise level to stage 3 noise level (as defined
                        in 14 CFR Sec. 36.1(f)(5)),
                            ``(vi) prevention, containment or control
                        of unplanned releases, or
                            ``(vii) the manufacture, distribution and
                        sale of alternate fuels and blending stocks or
                        fuel additives for reformulated fuels, and
                    ``(C) except in the case of property used for the
                reduction of aircraft noise levels described in
                subparagraph (B)(v), located and used exclusively in
                the United States during the taxable year.
        If only a portion of property described in subparagraphs (A)
        and (C) is described in subparagraph (B), such portion shall be
        treated as an environmental improvement asset.
            ``(2) Other definitions.--For purposes of this subsection--
                    ``(A) Source reduction.--The term `source
                reduction' means reduction of the amount of regulated
                substances or other pollutants from fixed or mobile
                sources released into the environment if such reduction
                reduces hazards to public health or environment.
                    ``(B) Solid waste minimization.--The term `solid
                waste minimization' means the reduction in the
                generation of, or the recovery of commercially usable
                products from, residual materials which are classified
                as, or which if disposed would be classified as, solid
                wastes (within the meaning of the Resource Conservation
                and Recovery Act).
                    ``(C) Waste conversion or recycling.--The term
                `waste conversion or recycling' means the processing or
                conversion of liquid, solid, or gaseous wastes into
                fuel, energy, or other commercially usable products,
                and the production of such products if production
                occurs at the same facility as the conversion.
                    ``(D) Abatement of environmental hazards.--The term
                `abatement of environmental hazards' includes the
                abatement, reduction, monitoring, or stabilization of
                potential human exposure to toxic chemicals, hazardous
                or extremely hazardous substances, or harmful
                radiation.
                    ``(E) Unplanned releases.--The term `unplanned
                releases' means any release of regulated substances
                (except federally permitted releases), including indoor
                releases.
                    ``(F) Regulated substance.--The term `regulated
                substance' includes any substance the release or
                emission of which is prohibited, limited, or regulated
                by Federal or State law or by Federal regulations (as
                determined without regard to whether a particular
                release would have been prohibited or limited).
                    ``(G) Release.--The term `release' means any
                spilling, leaking, pouring, discharging, escaping,
                dumping, or disposing into the environment, including
                the abandonment or discarding of barrels or other
                closed receptacles.''.
    (c) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
December 31, 1992.

SEC. 3. PRE-1993 MINIMUM TAX ALLOWED AS CREDIT AGAINST MINIMUM TAX FOR
              CERTAIN TAXPAYERS.

    (a) In General.--Section 53(c) (relating to limitation) is amended
by adding at the end the following new paragraph:
            ``(2) Special rule for certain taxpayers with pre-1993
        unused minimum tax credits.--
                    ``(A) In general.--If a taxpayer had an unused
                minimum tax credit for at least 3 of the taxable years
                in the testing period, then, subject to the limitation
                of subparagraph (B), the limitation under paragraph (1)
                for any taxable year following the testing period shall
                in no event be less than 50 percent of the excess (if
                any) of--
                                    ``(I) the tentative minimum tax for
                                such taxable year, over
                                    ``(II) the sum of the credits
                                allowable under subparts A, B, D, E,
                                and F of this part.
                    ``(B) Limitation.--
                            ``(i) In general.--The aggregate increases
                        in the limitation under paragraph (1) by reason
                        of subparagraph (A) shall not exceed the pre-
                        1993 unused minimum tax credits.
                            ``(ii) Ordering rule.--For purposes of
                        clause (i), any credit under subsection (a) for
                        taxable years following the testing period
                        shall be treated as allocated to pre-1993
                        unused minimum tax credits until such credits
                        are used up.
                    ``(C) Definitions.--For purposes of this
                paragraph--
                            ``(i) Testing period.--The term `testing
                        period' means the 5-taxable year period ending
                        with the taxpayer's last taxable year beginning
                        in 1992.
                            ``(ii) Pre-1993 unused minimum tax
                        credits.--The term `pre-1993 unused minimum tax
                        credits' means the credits allowable under
                        subsection (a) remaining unused as of the close
                        of the testing period.''.
    (b) Conforming Amendments.--Section 53(c) (as in effect before the
amendment made by subsection (a)) is amended--
            (1) by striking ``The'' and inserting:
            ``(1) In general.--Except as provided in paragraph (2),
        the'', and
            (2) by redesignating paragraphs (1) and (2) as
        subparagraphs (A) and (B).
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1992.

SEC. 4. ALLOWANCE OF GENERAL BUSINESS CREDIT AGAINST PORTION OF MINIMUM
              TAX.

    (a) In General.--Subparagraph (A) of section 38(c)(1) (relating to
limitation based on amount of tax) is amended by inserting ``75 percent
of'' before ``the tentative minimum tax''.
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 1992.

Summary: Minimum Tax Reform Act of 1993 - Amends the Internal Revenue Code to revise adjustments in computing alternative minimum taxable income and allow companies to use the 150-percent declining balance method to compute depreciation, except for environmental assets. Allow s a 200 percent declining balance method in the case of computer or peripheral equipment. Allows companies to use pre-1993 minimum tax credits against alternative tax liability for up to 50 percent of that liability, with limitations. Allows businesses to reduce up to 25 percent of their minimum tax liabilty with general business credits.

Minimum Tax Reform Act of 1993


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans' Long-Term Care Enhancement
Act of 1999''.

SEC. 2. CONTINUUM OF CARE FOR VETERANS.

    (a) Inclusion of Noninstitutional Extended Care Services in
Definition of Medical Services.--Section 1701 of title 38, United
States Code, is amended--
            (1) in paragraph (6)(A)(i), by inserting ``noninstitutional
        extended care services,'' after ``preventive health
        services,''; and
            (2) by adding at the end the following new paragraphs:
            ``(10) The term `noninstitutional extended care services'
        includes--
                    ``(A) home-based primary care;
                    ``(B) adult day health care;
                    ``(C) respite care;
                    ``(D) palliative and end-of-life care; and
                    ``(E) homemaker or home health aide visits.
            ``(11) The term `respite care' means hospital or nursing
        home care which--
                    ``(A) is of limited duration;
                    ``(B) is furnished on an intermittent basis to an
                individual who is suffering from a chronic illness and
                who resides primarily at home; and
                    ``(C) is furnished for the purpose of helping the
                individual to continue residing primarily at home.''.
    (b) Assisted Living.--Subchapter II of chapter 17 of such title is
amended by adding at the end the following new section:
``Sec. 1720F. Assisted living
    ``(a) The Secretary may, subject to subsection (b), provide
assisted living services to a veteran who is eligible to receive care
under section 1710 of this title and to the spouse of such veteran in
connection with the provision of such services to such veteran.
    ``(b) The Secretary may not provide assisted living services under
this section to a veteran eligible to receive care under section
1710(a)(3) of this title, or to a spouse of any veteran, unless such
veteran or spouse agrees to pay the United States an amount equal to
the cost, as determined in regulations prescribed by the Secretary, of
the provision of such services.
    ``(c) For purposes of this section, the term `assisted living
services' means services which provide personal care, activities,
health-related care, supervision, and other assistance on a 24-hour
basis within a residential or similar setting which--
            ``(1) maximizes flexibility in the provision of such care,
        activities, supervision, and assistance;
            ``(2) maximizes the autonomy, privacy, and independence of
        an individual; and
            ``(3) encourages family and community involvement with the
        individual.''.
    (c) Conforming Amendments.--(1)(A) Section 1720 of such title is
amended by striking subsection (f).
    (B) The section heading of such section is amended by striking ``;
adult day health care''.
    (2) Section 1720B of such title is repealed.
    (d) Clerical Amendments.--The table of sections for chapter 17 of
such title is amended--
            (1) in the item relating to section 1720, by striking ``;
        adult day health care'';
            (2) by striking the item relating to section 1720B; and
            (3) by inserting after the item relating to section 1720E
        the following new item:

``1720F. Assisted living.''.

SEC. 3. PILOT PROGRAMS RELATING TO LONG-TERM CARE OF VETERANS.

    (a) In General.--The Secretary of Veterans Affairs shall carry out
three pilot programs for the purpose of determining the feasibility and
practicability of a variety of methods of meeting the long-term care
needs of eligible veterans. The pilot programs shall be carried out in
accordance with the provisions of this section.
    (b) Locations of Pilot Programs.--(1) Each pilot program under this
section shall be carried out at two Veterans Integrated Service
Networks (VISNs) selected by the Secretary for purposes of this
section.
    (2) The Secretary may not carry out more than one pilot program in
any given Veterans Integrated Service Network.
    (c) Scope of Services Under Pilot Programs.--(1) The services
provided under the pilot programs under this section shall include a
comprehensive array of health care services and other services that
meet the long-term care needs of veterans, including--
            (A) inpatient long-term care in intermediate care beds, in
        nursing homes, and in domiciliary care facilities;
            (B) noninstitutional long-term care, including hospital-
        based primary care, adult day care, personal assistance
        services, respite care, and other community-based interventions
        and care; and
            (C) assisted living services for veterans and their
        families.
    (2) As part of the provision of services under the pilot programs,
the Secretary shall also provide appropriate case management services.
    (3) In providing services under the pilot programs, the Secretary
shall emphasize the provision of preventive care services, including
screening and education.
    (d) Direct Provision of Services.--Under one of the pilot programs
under this section, the Secretary shall provide long-term care services
to eligible veterans directly through facilities and personnel of the
Department of Veterans Affairs.
    (e) Provision of Services Through Cooperative Arrangements.--(1)
Under one of the pilot programs under this section, the Secretary shall
provide long-term care services to eligible veterans through a
combination (as determined by the Secretary) of--
            (A) services provided under cooperative arrangements with
        appropriate public and private non-Governmental entities,
        including community service organizations; and
            (B) services provided through facilities and personnel of
        the Department.
    (2) The consideration provided by the Secretary for services
provided by entities under cooperative arrangements under paragraph
(1)(A) shall be limited to the provision by the Secretary of
appropriate in-kind services to such entities.
    (f) Provision of Services by Non-Department Entities.--(1) Under
one of the pilot programs under this section, the Secretary shall
provide long-term care services to eligible veterans through
arrangements with appropriate non-Department entities under which
arrangements the Secretary acts solely as the case manager for the
provision of such services.
    (2) Payment for services provided to veterans under the pilot
programs under this subsection shall be as follows:
            (A) By the medicare program or the medicaid program, but
        only--
                    (i) if the veterans concerned are entitled to
                benefits under such programs; and
                    (ii) to the extent that payment for such services
                is provided for under such programs.
            (B) By the Department, to the extent that payment for such
        services is not otherwise provided for under subparagraph (A).
    (g) Data Collection.--As part of each pilot program under this
section, the Secretary shall collect data regarding--
            (1) the cost-effectiveness of such program, including any
        savings achieved under such program when compared with the
        medicare program, medicaid program, or other Federal program
        serving similar populations;
            (2) the quality of the services provided under such
        program;
            (3) the satisfaction of participating veterans, non-
        Department, and non-Government entities with such program; and
            (4) the effect of such program on the ability of veterans
        to carry out basic activities of daily living over the course
        of such veterans' participation in such program.
    (h) Reports.--(1) The Secretary shall annually submit to Congress a
report on the pilot programs under this section.
    (2) Each report under paragraph (1) shall include the following:
            (A) A detailed description of activities under the pilot
        programs during the one-year period ending on the date of the
        report.
            (B) An evaluation of the data collected under subsection
        (g) during that period.
            (C) Any other matters regarding the programs that the
        Secretary considers appropriate.
    (i) Duration of Programs.--(1) The Secretary shall commence
carrying out the pilot programs required by this section not later than
90 days after the date of the enactment of this Act.
    (2) The authority of the Secretary to provide services under the
pilot programs shall cease on the date that is three years after the
date of the commencement of the pilot programs under paragraph (1).
    (j) Definitions.--In this section:
            (1) The term ``eligible veteran'' means the following:
                    (A) Any veteran entitled to hospital care and
                medical services under section 1710(a)(1) of title 38,
                United States Code.
                    (B) Any veteran (other than a veteran described in
                subparagraph (A)) if the veteran is enrolled in the
                system of annual patient enrollment under section 1705
                of title 38, United States Code.
            (2) The term ``long-term care needs'' means the need by an
        individual for any of the following services:
                    (A) Personal care.
                    (B) Nursing home and home health care services.
                    (C) Habilitation and rehabilitation services.
                    (D) Adult day care services.
                    (E) Case management services.
                    (F) Social services.
                    (G) Assistive technology services.
                    (H) Home and community based services, including
                assistive living.

Summary: Veterans' Long-Term Care Enhancement Act of 1999 - Includes noninstitutional extended care services within the definition of medical services authorized to be provided to eligible veterans. Authorizes the Secretary of Veterans Affairs to provide assisted living services to a veteran who is eligible to receive hospital, nursing home, and domiciliary care, and to the spouse of such veteran. Requires such veteran and spouse to agree to reimburse the United States for the cost of such care. Repeals provisions authorizing respite care for such veterans. Directs the Secretary to carry out three pilot programs to determine the feasibility and practicability of various methods of meeting the long-term care needs of eligible veterans. Requires each program to be carried out at two Veterans Integrated Service Networks. Requires services provided to include a comprehensive array of health care services and other services that meet such needs, including case management services. Directs the Secretary to emphasize the provision of preventive care services, including screening and education. Requires one pilot program to be carried out: (1) directly through facilities and personnel of the Department of Veterans Affairs. (2) through a combination of Department facilities and personnel and services provided under cooperative arrangements with public and private nongovernmental entities. And (3) through cooperative arrangements with non-Department entities. Outlines provisions concerning: (1) payment for services under the pilot programs, (2) required data collection. And (3) annual reports from the Secretary to Congress for the duration of the programs. Terminates such programs three years after their commencement.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Working Families Tax Protection Act
of 2012''.

SEC. 2. EXTENSION OF 2001 TAX RELIEF FOR THE MIDDLE CLASS.

    (a) In General.--In the case of the provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001 which are specified in
subsection (b) (and the amendments made by such provisions), section
901 of such Act shall be applied by substituting ``December 31, 2013''
for ``December 31, 2012'' the first place it appears.
    (b) Specified EGTRRA Provisions.--The following provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 are specified
in this subsection:
            (1) Title I (relating to individual income tax rate
        reductions).
            (2) Title II (relating to tax benefits related to
        children).
            (3) Title III (relating to marriage penalty relief).
            (4) Title IV (relating to affordable education provisions).
    (c) Certain Provisions Not Applicable to High-Income Individuals.--
            (1) Individual income tax rates.--Subsection (i) of section
        1 of the Internal Revenue Code of 1986 is amended by striking
        paragraph (2), by redesignating paragraph (3) as paragraph (4),
        and by inserting after paragraph (1) the following new
        paragraphs:
            ``(2) 25- and 28-Percent rate brackets.--The tables under
        subsections (a), (b), (c), (d), and (e) shall be applied--
                    ``(A) by substituting `25%' for `28%' each place it
                appears (before the application of subparagraph (B)),
                    ``(B) by substituting `28%' for `31%' each place it
                appears, and
                    ``(C) by substituting `33%' for `36%' each place it
                appears.
            ``(3) 35-Percent rate bracket.--
                    ``(A) In general.--In the case of taxable years
                beginning after December 31, 2012--
                            ``(i) the rate of tax under subsections
                        (a), (b), (c), and (d) on a taxpayer's taxable
                        income in the highest rate bracket shall be 35
                        percent to the extent such income does not
                        exceed an amount equal to the excess of--
                                    ``(I) the applicable threshold,
                                over
                                    ``(II) the dollar amount at which
                                such bracket begins, and
                            ``(ii) the 39.6 percent rate of tax under
                        such subsections shall apply only to the
                        taxpayer's taxable income in such bracket in
                        excess of the amount to which clause (i)
                        applies.
                    ``(B) Applicable threshold.--For purposes of this
                paragraph, the term `applicable threshold' means--
                            ``(i) $500,000 in the case of subsection
                        (a), and
                            ``(ii) \1/2\ the amount applicable under
                        clause (i) in the case of subsections (b), (c),
                        and (d).
                    ``(C) Highest rate bracket.--For purposes of this
                paragraph, the term `highest rate bracket' means the
                bracket which would (determined without regard to this
                paragraph) be the 39.6-percent rate bracket.''.
            (2) Phaseout of personal exemptions and itemized
        deductions.--
                    (A) Overall limitation on itemized deductions.--
                Section 68 of such Code is amended--
                            (i) by striking ``the applicable amount''
                        the first place it appears in subsection (a)
                        and inserting ``the applicable threshold in
                        effect under section 1(i)(3)'',
                            (ii) by striking ``the applicable amount''
                        in subsection (a)(1) and inserting ``such
                        applicable threshold'',
                            (iii) by striking subsection (b) and
                        redesignating subsections (c), (d), and (e) as
                        subsections (b), (c), and (d), respectively,
                        and
                            (iv) by striking subsections (f) and (g).
                    (B) Phaseout of deductions for personal
                exemptions.--
                            (i) In general.--Paragraph (3) of section
                        151(d) of such Code is amended--
                                    (I) by striking ``the threshold
                                amount'' in subparagraphs (A) and (B)
                                and inserting ``the applicable
                                threshold in effect under section
                                1(i)(3)'',
                                    (II) by striking subparagraph (C)
                                and redesignating subparagraph (D) as
                                subparagraph (C), and
                                    (III) by striking subparagraphs (E)
                                and (F).
                            (ii) Conforming amendment.--Paragraph (4)
                        of section 151(d) of such Code is amended--
                                    (I) by striking subparagraph (B),
                                    (II) by redesignating clauses (i)
                                and (ii) of subparagraph (A) as
                                subparagraphs (A) and (B),
                                respectively, and by indenting such
                                subparagraphs (as so redesignated)
                                accordingly, and
                                    (III) by striking all that precedes
                                ``in a calendar year after 1989,'' and
                                inserting the following:
            ``(4) Inflation adjustment.--In the case of any taxable
        year beginning''.
            (3) Application of sunsets.--
                    (A) Individual income tax rates.--Section 901 of
                the Economic Growth and Tax Relief Reconciliation Act
                of 2001 shall apply to the amendments made by paragraph
                (1) to the same extent and in the same manner as such
                section applies to the amendments made by section 101
                of such Act.
                    (B) Phaseout of personal exemptions and itemized
                deductions.--Section 901 of the Economic Growth and Tax
                Relief Reconciliation Act of 2001 shall apply to the
                amendments made by paragraph (2) to the same extent and
                in the same manner as such section applies to the
                amendments made by section 102 of such Act.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2012.

SEC. 3. EXTENSION OF 2003 TAX RELIEF FOR THE MIDDLE CLASS.

    (a) In General.--Section 303 of the Jobs and Growth Tax Relief
Reconciliation Act of 2003 is amended by striking ``December 31, 2012''
and inserting ``December 31, 2013''.
    (b) Certain Provisions Not Applicable to High-Income Individuals.--
            (1) In general.--Paragraph (1) of section (1)(h) of the
        Internal Revenue Code of 1986 is amended by striking
        subparagraph (C), by redesignating subparagraphs (D) and (E) as
        subparagraphs (E) and (F) and by inserting after subparagraph
        (B) the following new subparagraphs:
                    ``(C) 15 percent of the lesser of--
                            ``(i) so much of the adjusted net capital
                        gain (or, if less, taxable income) as exceeds
                        the amount on which a tax is determined under
                        subparagraph (B), or
                            ``(ii) the excess (if any) of--
                                    ``(I) the amount of taxable income
                                which would (without regard to this
                                subsection) be taxed at a rate below
                                39.6 percent, over
                                    ``(II) the sum of the amounts on
                                which tax is determined under
                                subparagraphs (A) and (B),
                    ``(D) 20 percent of the adjusted net capital gain
                (or, if less, taxable income) in excess of the sum of
                the amounts on which tax is determined under
                subparagraphs (B) and (C),''.
            (2) Dividends.--Subparagraph (A) of section 1(h)(11) of
        such Code is amended by striking ``qualified dividend income''
        and inserting ``so much of the qualified dividend income as
        does not exceed the excess (if any) of--
                            ``(i) the amount of taxable income which
                        would (without regard to this subsection) be
                        taxed at a rate below 39.6 percent, over
                            ``(ii) taxable income reduced by qualified
                        dividend income.''.
            (3) Minimum tax.--Section 55 of such Code is amended by
        adding at the end the following new subsection:
    ``(f) Application of Maximum Rate of Tax on Net Capital Gain of
Noncorporate Taxpayers.--In the case of taxable years beginning after
December 31, 2012, the amount determined under subparagraph (C) of
subsection (b)(3) shall be the sum of--
            ``(1) 15 percent of the lesser of--
                    ``(A) so much of the adjusted net capital gain (or,
                if less, taxable excess) as exceeds the amount on which
                tax is determined under subparagraph (B) of subsection
                (b)(3), or
                    ``(B) the excess described in section
                1(h)(1)(C)(ii), plus
            ``(2) 20 percent of the adjusted net capital gain (or, if
        less, taxable excess) in excess of the sum of the amounts on
        which tax is determined under subsection (b)(3)(B) and
        paragraph (1).''.
            (4) Conforming amendments.--
                    (A) The following provisions are amended by
                striking ``15 percent'' and inserting ``20 percent'':
                            (i) Section 1445(e)(1) of the Internal
                        Revenue Code of 1986.
                            (ii) The second sentence of section
                        7518(g)(6)(A) of such Code.
                            (iii) Section 53511(f)(2) of title 46,
                        United States Code.
                    (B) Sections 531 and 541 of the Internal Revenue
                Code of 1986 are each amended by striking ``15 percent
                of'' and inserting ``the product of the highest rate of
                tax under section 1(c) and''.
                    (C) Section 1445(e)(6) of such Code is amended by
                striking ``15 percent (20 percent in the case of
                taxable years beginning after December 31, 2010)'' and
                inserting ``20 percent''.
            (5) Application of sunset.--Section 303 of the Jobs and
        Growth Tax Relief Reconciliation Act of 2003 shall apply to the
        amendments made by this subsection to the same extent and in
        the same manner as such section applies to the amendments made
        by title III of such Act.
    (c) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply to taxable years
        beginning after December 31, 2012.
            (2) Withholding.--The amendments made by subparagraphs
        (A)(i) and (C) of subsection (b)(4) shall apply to amounts paid
        on or after January 1, 2013.

SEC. 4. EXTENSION OF 2009 TAX RELIEF.

    (a) American Opportunity Tax Credit.--
            (1) In general.--Section 25A(i) of the Internal Revenue
        Code of 1986 is amended by striking ``or 2012'' and inserting
        ``2012, or 2013''.
            (2) Treatment of possessions.--Section 1004(c)(1) of the
        American Recovery and Reinvestment Tax Act of 2009 is amended
        by striking ``and 2012'' each place it appears and inserting
        ``2012, and 2013''.
    (b) Child Tax Credit.--Section 24(d)(4) of the Internal Revenue
Code of 1986 is amended--
            (1) by striking ``and 2012'' in the heading and inserting
        ``2012, and 2013'', and
            (2) by striking ``or 2012'' and inserting ``2012, or
        2013''.
    (c) Earned Income Tax Credit.--Section 32(b)(3) of the Internal
Revenue Code of 1986 is amended--
            (1) by striking ``and 2012'' in the heading and inserting
        ``2012, and 2013'', and
            (2) by striking ``or 2012'' and inserting ``2012, or
        2013''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2012.

Summary: Working Families Tax Protection Act of 2012 - Extends through 2013 the terminating date for provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to: (1) individual income tax rate reductions, (2) tax benefits related to children and adoption, (3) reduction of the marriage penalty, and (4) education assistance. Denies such extension to taxpayers whose income exceeds $500,000. Extends through 2013 the terminating date for provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 relating to reductions in the tax rate for dividend and capital gain income. Denies such extension to taxpayers whose income is taxed at the maximum income tax rate. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, and (3) the increased earned income tax credit percentage for three or more qualifying children.

To provide a temporary extension for the middle class of certain tax relief enacted in 2001, 2003, and 2009.


SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Free File Act of 2016''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The Internal Revenue Service Free File program
        (hereinafter referred to as the ``IRS Free File Program'') as
        established by the IRS pursuant to public rulemaking and set
        forth in the Federal Register, Vol. 67, No. 213, Monday,
        November 4, 2002, pages 67247-67251, and in implementing
        agreements and governing rules and requirements between the IRS
        and the tax software and electronic industry between 2003 and
        2015, has been successful and significant in the efforts of the
        Federal Government to increase the electronic filing of
        individual income tax returns of low and moderate income
        taxpayers.
            (2) By the end of the current tax return filing season more
        than 45,000,000 Federal individual income tax returns will have
        been prepared and filed electronically for free over the life
        of the IRS Free File program.
            (3) The IRS Free File program offers Federal individual
        income tax return preparation and electronic filing services to
        more than 70 percent of taxpayers, approximately 100,000,000
        taxpayers at the end of the current tax filing period, with tax
        software and electronic filing provided at no cost to the
        taxpayers who use the service or to the Federal Government from
        tax software and electronic filing companies participating in
        the program.
            (4) By the end of the current tax return filing season, it
        is estimated that the IRS Free File program will have saved
        taxpayers approximately $1,300,000,0000 and will have saved the
        Federal Government about $125,000,000 in processing costs.
            (5) In addition to the IRS Free File Program, the Internal
        Revenue Service also provides Taxpayer Assistance Centers, Tax
        Counseling for the Elderly, and Volunteer Income Tax Assistance
        (VITA) programs. Each of these programs represent important
        sources of taxpayer assistance and provide taxpayer services
        through different modalities to serve low and moderate income
        taxpayers.

SEC. 3. FREE FILE PROGRAM.

    (a) The Secretary of the Treasury, or the Secretary's delegate,
shall continue to operate the IRS Free File Program as established by
the Internal Revenue Service and published in the Federal Register on
November 4, 2002 (67 Fed. Reg. 67247), including any subsequent
agreements and governing rules established pursuant thereto.
    (b) The IRS Free File Program shall continue to provide free
commercial-type online individual income tax preparation and electronic
filing services to the lowest 70 percent of taxpayers by income. The
number of taxpayers eligible to receive such services each year shall
be calculated by the Internal Revenue Service annually based on prior
year aggregate taxpayer adjusted gross income data.
    (c) In addition to the services described in subsection (b), and in
the same manner, the IRS Free File Program shall continue to make
available to all taxpayers (without regard to income) a basic, online
electronic fillable forms utility.
    (d) The IRS Free File Program shall continue to work cooperatively
with the private sector to provide the free individual income tax
preparation and the electronic filing services described in subsections
(b) and (c).
    (e) The IRS Free File Program shall work cooperatively with State
government agencies to enhance and expand the use of the program to
provide needed benefits to the taxpayer while reducing the cost of
processing returns.
    (f) Nothing in this Act is intended to impact the continuity of
services provided under Taxpayer Assistance Centers, Tax Counseling for
the Elderly, and Volunteer Income Tax Assistance programs.

SEC. 4. INNOVATIONS.

    (a) The Secretary of the Treasury, or the Secretary's delegate,
shall work with the private sector through the IRS Free File Program to
identify and implement, consistent with applicable law, innovative new
program features to improve and simplify the taxpayer's experience with
completing and filing individual income tax returns in voluntary
compliance.
    (b) The Internal Revenue Service, and members of the tax software
and electronic industry with whom the Internal Revenue Service works
through the Free File Program, shall support and promote improvements
within the program by mutually testing, piloting, and offering
innovative solutions to--
            (1) simplify taxpayer compliance with the internal revenue
        laws,
            (2) reduce taxpayer compliance burdens,
            (3) increase individual income tax return accuracy through
        financial data authentication,
            (4) strengthen the tax system against existing and emerging
        fraud and threats of fraud through cybersecurity collaboration,
            (5) avoid duplication of effort in the tax system,
            (6) simplify the tax system,
            (7) maximize the use of electronic technology, and
            (8) reduce information reporting burdens.

Summary: Free File Act of 2016 This bill requires the Department of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File Program. The program must work with state government agencies to enhance and expand the use of the program, while continuing to: provide free commercial-type online individual income tax preparation and electronic filing services to the lowest 70 of taxpayers by income. Provide all taxpayers with a basic, online electronic fillable forms utility. And work with the private sector to provide the free tax preparation and electronic filing services. Treasury must work with the private sector through the program to identify and implement innovative new program features to improve and simplify the taxpayer's experience with completing and filing individual income tax returns. The IRS and members of the tax software and electronic industry involved in the program must support and promote improvements within the program by mutually testing, piloting, and offering innovative solutions to: simplify the tax system, reduce compliance and reporting burdens, increase tax return accuracy through financial data authentication, strengthen the tax system against fraud through cybersecurity collaboration, avoid duplication, and maximize the use of electronic technology.

Free File Act of 2016