S.Amdt. 4803

SA 4803. Mr. ENSIGN submitted an amendment intended to be proposed to
amendment SA 4753 proposed by Mr. Reid (for himself and Mr. McConnell)
to the bill H.R. 4853, to amend the Internal Revenue Code of 1986 to
extend the funding and expenditure authority of the Airport and Airway
Trust Fund, to amend title 49, United States Code, to extend
authorizations for the airport improvement program, and for other
purposes; which was ordered to lie on the table; as follows:

In lieu of the matter proposed to be inserted, insert the
following:

SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ``Tax
Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010''.
(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.
(c) Table of Contents.--The table of contents for this Act
is as follows:

Sec. 1. Short title; etc.

TITLE I--TEMPORARY EXTENSION OF TAX RELIEF

Sec. 101. Temporary extension of 2001 tax relief.
Sec. 102. Temporary extension of 2003 tax relief.
Sec. 103. Temporary extension of 2009 tax relief.

TITLE II--TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF

Sec. 201. Temporary extension of increased alternative minimum tax
exemption amount.
Sec. 202. Temporary extension of alternative minimum tax relief for
nonrefundable personal credits.

TITLE III--TEMPORARY ESTATE TAX RELIEF

Sec. 301. Reinstatement of estate tax; repeal of carryover basis.
Sec. 302. Modifications to estate, gift, and generation-skipping
transfer taxes.
Sec. 303. Applicable exclusion amount increased by unused exclusion
amount of deceased spouse.
Sec. 304. Application of EGTRRA sunset to this title.

TITLE IV--TEMPORARY EXTENSION OF INVESTMENT INCENTIVES

Sec. 401. Extension of bonus depreciation; temporary 100 percent
expensing for certain business assets.
Sec. 402. Temporary extension of increased small business expensing.

TITLE V--TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED
MATTERS

Sec. 501. Temporary extension of unemployment insurance provisions.
Sec. 502. Temporary modification of indicators under the extended
benefit program.
Sec. 503. Technical amendment relating to collection of unemployment
compensation debts.
Sec. 504. Technical correction relating to repeal of continued dumping
and subsidy offset.
Sec. 505. Additional extended unemployment benefits under the Railroad
Unemployment Insurance Act.

TITLE VII--TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS

Subtitle A--Energy

Sec. 701. Incentives for biodiesel and renewable diesel.
Sec. 702. Credit for refined coal facilities.
Sec. 703. New energy efficient home credit.
Sec. 704. Excise tax credits and outlay payments for alternative fuel
and alternative fuel mixtures.
Sec. 705. Special rule for sales or dispositions to implement FERC or
State electric restructuring policy for qualified
electric utilities.
Sec. 706. Suspension of limitation on percentage depletion for oil and
gas from marginal wells.
Sec. 707. Extension of grants for specified energy property in lieu of
tax credits.
Sec. 709. Energy efficient appliance credit.
Sec. 710. Credit for nonbusiness energy property.

[[Page S8930]]

Sec. 711. Alternative fuel vehicle refueling property.

Subtitle B--Individual Tax Relief

Sec. 721. Deduction for certain expenses of elementary and secondary
school teachers.
Sec. 722. Deduction of State and local sales taxes.
Sec. 723. Contributions of capital gain real property made for
conservation purposes.
Sec. 724. Above-the-line deduction for qualified tuition and related
expenses.
Sec. 725. Tax-free distributions from individual retirement plans for
charitable purposes.
Sec. 726. Look-thru of certain regulated investment company stock in
determining gross estate of nonresidents.
Sec. 727. Parity for exclusion from income for employer-provided mass
transit and parking benefits.
Sec. 728. Refunds disregarded in the administration of Federal programs
and federally assisted programs.

Subtitle C--Business Tax Relief

Sec. 731. Research credit.
Sec. 732. Indian employment tax credit.
Sec. 733. New markets tax credit.
Sec. 734. Railroad track maintenance credit.
Sec. 735. Mine rescue team training credit.
Sec. 736. Employer wage credit for employees who are active duty
members of the uniformed services.
Sec. 737. 15-year straight-line cost recovery for qualified leasehold
improvements, qualified restaurant buildings and
improvements, and qualified retail improvements.
Sec. 738. 7-year recovery period for motorsports entertainment
complexes.
Sec. 739. Accelerated depreciation for business property on an Indian
reservation.
Sec. 740. Enhanced charitable deduction for contributions of food
inventory.
Sec. 741. Enhanced charitable deduction for contributions of book
inventories to public schools.
Sec. 742. Enhanced charitable deduction for corporate contributions of
computer inventory for educational purposes.
Sec. 743. Election to expense mine safety equipment.
Sec. 744. Special expensing rules for certain film and television
productions.
Sec. 745. Expensing of environmental remediation costs.
Sec. 746. Deduction allowable with respect to income attributable to
domestic production activities in Puerto Rico.
Sec. 747. Modification of tax treatment of certain payments to
controlling exempt organizations.
Sec. 748. Treatment of certain dividends of regulated investment
companies.
Sec. 749. RIC qualified investment entity treatment under FIRPTA.
Sec. 750. Exceptions for active financing income.
Sec. 751. Look-thru treatment of payments between related controlled
foreign corporations under foreign personal holding
company rules.
Sec. 752. Basis adjustment to stock of S corps making charitable
contributions of property.
Sec. 753. Empowerment zone tax incentives.
Sec. 754. Tax incentives for investment in the District of Columbia.
Sec. 755. Temporary increase in limit on cover over of rum excise taxes
to Puerto Rico and the Virgin Islands.
Sec. 756. American Samoa economic development credit.
Sec. 757. Work opportunity credit.
Sec. 758. Qualified zone academy bonds.
Sec. 759. Mortgage insurance premiums.
Sec. 760. Temporary exclusion of 100 percent of gain on certain small
business stock.

Subtitle D--Temporary Disaster Relief Provisions

subpart a--new york liberty zone

Sec. 761. Tax-exempt bond financing.

subpart b--go zone

Sec. 762. Increase in rehabilitation credit.
Sec. 763. Low-income housing credit rules for buildings in GO zones.
Sec. 764. Tax-exempt bond financing.
Sec. 765. Bonus depreciation deduction applicable to the GO Zone.

TITLE VIII--BUDGETARY PROVISIONS

Sec. 801. Determination of budgetary effects.
Sec. 802. Emergency designations.

TITLE I--TEMPORARY EXTENSION OF TAX RELIEF

SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.

(a) Temporary Extension.--
(1) In general.--Section 901 of the Economic Growth and Tax
Relief Reconciliation Act of 2001 is amended by striking
``December 31, 2010'' both places it appears and inserting
``December 31, 2012''.
(2) Effective date.--The amendment made by this subsection
shall take effect as if included in the enactment of the
Economic Growth and Tax Relief Reconciliation Act of 2001.
(b) Separate Sunset for Expansion of Adoption Benefits
Under the Patient Protection and Affordable Care Act.--
(1) In general.--Subsection (c) of section 10909 of the
Patient Protection and Affordable Care Act is amended to read
as follows:
``(c) Sunset Provision.--Each provision of law amended by
this section is amended to read as such provision would read
if this section had never been enacted. The amendments made
by the preceding sentence shall apply to taxable years
beginning after December 31, 2011.''.
(2) Conforming amendment.--Subsection (d) of section 10909
of such Act is amended by striking ``The amendments'' and
inserting ``Except as provided in subsection (c), the
amendments''.

SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF.

(a) In General.--Section 303 of the Jobs and Growth Tax
Relief Reconciliation Act of 2003 is amended by striking
``December 31, 2010'' and inserting ``December 31, 2012''.
(b) Effective Date.--The amendment made by this section
shall take effect as if included in the enactment of the Jobs
and Growth Tax Relief Reconciliation Act of 2003.

SEC. 103. TEMPORARY EXTENSION OF 2009 TAX RELIEF.

(a) American Opportunity Tax Credit.--
(1) In general.--Section 25A(i) is amended by striking ``or
2010'' and inserting ``, 2010, 2011, or 2012''.
(2) Treatment of possessions.--Section 1004(c)(1) of the
American Recovery and Reinvestment Tax Act of 2009 is amended
by striking ``and 2010'' each place it appears and inserting
``, 2010, 2011, and 2012''.
(b) Child Tax Credit.--Section 24(d)(4) is amended--
(1) by striking ``2009 and 2010'' in the heading and
inserting ``2009, 2010, 2011, and 2012'', and
(2) by striking ``or 2010'' and inserting ``, 2010, 2011,
or 2012''.
(c) Earned Income Tax Credit.--Section 32(b)(3) is
amended--
(1) by striking ``2009 and 2010'' in the heading and
inserting ``2009, 2010, 2011, and 2012'', and
(2) by striking ``or 2010'' and inserting ``, 2010, 2011,
or 2012''.
(d) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2010.

TITLE II--TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF

SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE
MINIMUM TAX EXEMPTION AMOUNT.

(a) In General.--Paragraph (1) of section 55(d) is
amended--
(1) by striking ``$70,950'' and all that follows through
``2009'' in subparagraph (A) and inserting ``$72,450 in the
case of taxable years beginning in 2010 and $74,450 in the
case of taxable years beginning in 2011'', and
(2) by striking ``$46,700'' and all that follows through
``2009'' in subparagraph (B) and inserting ``$47,450 in the
case of taxable years beginning in 2010 and $48,450 in the
case of taxable years beginning in 2011''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.
(c) Repeal of EGTRRA Sunset.--Title IX of the Economic
Growth and Tax Relief Reconciliation Act of 2001 (relating to
sunset of provisions of such Act) shall not apply to title
VII of such Act (relating to alternative minimum tax).

SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX
RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.

(a) In General.--Paragraph (2) of section 26(a) is
amended--
(1) by striking ``or 2009'' and inserting ``2009, 2010, or
2011'', and
(2) by striking ``2009'' in the heading thereof and
inserting ``2011''.
(b)  Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.

TITLE III--TEMPORARY ESTATE TAX RELIEF

SEC. 301. REINSTATEMENT OF ESTATE TAX; REPEAL OF CARRYOVER
BASIS.

(a) In General.--Each provision of law amended by subtitle
A or E of title V of the Economic Growth and Tax Relief
Reconciliation Act of 2001 is amended to read as such
provision would read if such subtitle had never been enacted.
(b) Conforming Amendment.--On and after January 1, 2011,
paragraph (1) of section 2505(a) of the Internal Revenue Code
of 1986 is amended to read as such paragraph would read if
section 521(b)(2) of the Economic Growth and Tax Relief
Reconciliation Act of 2001 had never been enacted.
(c) Special Election With Respect to Estates of Decedents
Dying in 2010.--Notwithstanding subsection (a), in the case
of an estate of a decedent dying after December 31, 2009, and
before January 1, 2011, the executor (within the meaning of
section 2203 of the Internal Revenue Code of 1986) may elect
to apply such Code as though the amendments made by
subsection (a) do not apply with respect to chapter 11 of
such Code and with respect to property acquired or passing
from such decedent (within the meaning of section 1014(b) of
such Code).  Such election shall be made at such time and in
such manner as the Secretary of the Treasury or the
Secretary's delegate shall provide. Such an election once

[[Page S8931]]

made shall be revocable only with the consent of the
Secretary of the Treasury or the Secretary's delegate. For
purposes of section 2652(a)(1) of such Code, the
determination of whether any property is subject to the tax
imposed by such chapter 11 shall be made without regard to
any election made under this subsection.
(d) Extension of Time for Performing Certain Acts.--
(1) Estate tax.--In the case of the estate of a decedent
dying after December 31, 2009, and before the date of the
enactment of this Act, the due date for--
(A) filing any return under section 6018 of the Internal
Revenue Code of 1986 (including any election required to be
made on such a return) as such section is in effect after the
date of the enactment of this Act without regard to any
election under subsection (c),
(B) making any payment of tax under chapter 11 of such
Code, and
(C) making any disclaimer described in section 2518(b) of
such Code of an interest in property passing by reason of the
death of such decedent,
shall not be earlier than the date which is 9 months after
the date of the enactment of this Act.
(2) Generation-skipping tax.--In the case of any
generation-skipping transfer made after December 31, 2009,
and before the date of the enactment of this Act, the due
date for filing any return under section 2662 of the Internal
Revenue Code of 1986 (including any election required to be
made on such a return) shall not be earlier than the date
which is 9 months after the date of the enactment of this
Act.
(e) Effective Date.--Except as otherwise provided in this
section, the amendments made by this section shall apply to
estates of decedents dying, and transfers made, after
December 31, 2009.

SEC. 302. MODIFICATIONS TO ESTATE, GIFT, AND GENERATION-
SKIPPING TRANSFER TAXES.

(a) Modifications to Estate Tax.--
(1) $5,000,000 applicable exclusion amount.--Subsection (c)
of section 2010 is amended to read as follows:
``(c) Applicable Credit Amount.--
``(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed
were equal to the applicable exclusion amount.
``(2) Applicable exclusion amount.--
``(A) In general.--For purposes of this subsection, the
applicable exclusion amount is $5,000,000.
``(B) Inflation adjustment.--In the case of any decedent
dying in a calendar year after 2011, the dollar amount in
subparagraph (A) shall be increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year by substituting
`calendar year 2010' for `calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence is not
a multiple of $10,000, such amount shall be rounded to the
nearest multiple of $10,000.''.
(2) Maximum estate tax rate equal to 35 percent.--
Subsection (c) of section 2001 is amended--
(A) by striking ``Over $500,000'' and all that follows in
the table contained in paragraph (1) and inserting the
following:

``Over $500,000...........................  $155,800, plus 35 percent of
the excess of such amount
over $500,000.'',

(B) by striking ``(1) In general.--'', and
(C) by striking paragraph (2).
(b) Modifications to Gift Tax.--
(1) Restoration of unified credit against gift tax.--
(A) In general.--Paragraph (1) of section 2505(a), after
the application of section 301(b), is amended by striking
``(determined as if the applicable exclusion amount were
$1,000,000)''.
(B) Effective date.--The amendment made by this paragraph
shall apply to gifts made after December 31, 2010.
(2) Modification of gift tax rate.--On and after January 1,
2011, subsection (a) of section 2502 is amended to read as
such subsection would read if section 511(d) of the Economic
Growth and Tax Relief Reconciliation Act of 2001 had never
been enacted.
(c) Modification of Generation-skipping Transfer Tax.--In
the case of any generation-skipping transfer made after
December 31, 2009, and before January 1, 2011, the applicable
rate determined under section 2641(a) of the Internal Revenue
Code of 1986 shall be zero.
(d) Modifications of Estate and Gift Taxes to Reflect
Differences in Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) is amended by striking
``if the provisions of subsection (c) (as in effect at the
decedent's death)'' and inserting ``if the modifications
described in subsection (g)''.
(B) Modifications.--Section 2001 is amended by adding at
the end the following new subsection:
``(g) Modifications to Gift Tax Payable to Reflect
Different Tax Rates.--For purposes of applying subsection
(b)(2) with respect to 1 or more gifts, the rates of tax
under subsection (c) in effect at the decedent's death shall,
in lieu of the rates of tax in effect at the time of such
gifts, be used both to compute--
``(1) the tax imposed by chapter 12 with respect to such
gifts, and
``(2) the credit allowed against such tax under section
2505, including in computing--
``(A) the applicable credit amount under section
2505(a)(1), and
``(B) the sum of the amounts allowed as a credit for all
preceding periods under section 2505(a)(2).''.
(2) Gift tax.--Section 2505(a) is amended by adding at the
end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar
year, the rates of tax in effect under section 2502(a)(2) for
such calendar year shall, in lieu of the rates of tax in
effect for preceding calendar periods, be used in determining
the amounts allowable as a credit under this section for all
preceding calendar periods.''.
(e) Conforming Amendment.--Section 2511 is amended by
striking subsection (c).
(f) Effective Date.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply
to estates of decedents dying, generation-skipping transfers,
and gifts made, after December 31, 2009.

SEC. 303. APPLICABLE EXCLUSION AMOUNT INCREASED BY UNUSED
EXCLUSION AMOUNT OF DECEASED SPOUSE.

(a) In General.--Section 2010(c), as amended by section
302(a), is amended by striking paragraph (2) and inserting
the following new paragraphs:
``(2) Applicable exclusion amount.--For purposes of this
subsection, the applicable exclusion amount is the sum of--
``(A) the basic exclusion amount, and
``(B) in the case of a surviving spouse, the deceased
spousal unused exclusion amount.
``(3) Basic exclusion amount.--
``(A) In general.--For purposes of this subsection, the
basic exclusion amount is $5,000,000.
``(B) Inflation adjustment.--In the case of any decedent
dying in a calendar year after 2011, the dollar amount in
subparagraph (A) shall be increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year by substituting
`calendar year 2010' for `calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence is not
a multiple of $10,000, such amount shall be rounded to the
nearest multiple of $10,000.
``(4) Deceased spousal unused exclusion amount.--For
purposes of this subsection, with respect to a surviving
spouse of a deceased spouse dying after December 31, 2010,
the term `deceased spousal unused exclusion amount' means the
lesser of--
``(A) the basic exclusion amount, or
``(B) the excess of--
``(i) the basic exclusion amount of the last such deceased
spouse of such surviving spouse, over
``(ii) the amount with respect to which the tentative tax
is determined under section 2001(b)(1) on the estate of such
deceased spouse.
``(5) Special rules.--
``(A) Election required.--A deceased spousal unused
exclusion amount may not be taken into account by a surviving
spouse under paragraph (2) unless the executor of the estate
of the deceased spouse files an estate tax return on which
such amount is computed and makes an election on such return
that such amount may be so taken into account. Such election,
once made, shall be irrevocable. No election may be made
under this subparagraph if such return is filed after the
time prescribed by law (including extensions) for filing such
return.
``(B) Examination of prior returns after expiration of
period of limitations with respect to deceased spousal unused
exclusion amount.--Notwithstanding any period of limitation
in section 6501, after the time has expired under section
6501 within which a tax may be assessed under chapter 11 or
12 with respect to a deceased spousal unused exclusion
amount, the Secretary may examine a return of the deceased
spouse to make determinations with respect to such amount for
purposes of carrying out this subsection.
``(6) Regulations.--The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection.''.
(b) Conforming Amendments.--
(1) Paragraph (1) of section 2505(a), as amended by section
302(b)(1), is amended to read as follows:
``(1) the applicable credit amount in effect under section
2010(c) which would apply if the donor died as of the end of
the calendar year, reduced by''.
(2) Section 2631(c) is amended by striking ``the applicable
exclusion amount'' and inserting ``the basic exclusion
amount''.
(3) Section 6018(a)(1) is amended by striking ``applicable
exclusion amount'' and inserting ``basic exclusion amount''.
(c) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to estates of
decedents dying and gifts made after December 31, 2010.
(2) Conforming amendment relating to generation-skipping
transfers.--The amendment made by subsection (b)(2) shall
apply to generation-skipping transfers after December 31,
2010.

[[Page S8932]]

SEC. 304. APPLICATION OF EGTRRA SUNSET TO THIS TITLE.

Section 901 of the Economic Growth and Tax Relief
Reconciliation Act of 2001 shall apply to the amendments made
by this section.

TITLE IV--TEMPORARY EXTENSION OF INVESTMENT INCENTIVES

SEC. 401. EXTENSION OF BONUS DEPRECIATION; TEMPORARY 100
PERCENT EXPENSING FOR CERTAIN BUSINESS ASSETS.

(a) In General.--Paragraph (2) of section 168(k) is
amended--
(1) by striking ``January 1, 2012'' in subparagraph (A)(iv)
and inserting ``January 1, 2014'', and
(2) by striking ``January 1, 2011'' each place it appears
and inserting ``January 1, 2013''.
(b) Temporary 100 Percent Expensing.--Subsection (k) of
section 168 is amended by adding at the end the following new
paragraph:
``(5) Special rule for property acquired during certain
pre-2012 periods.--In the case of qualified property acquired
by the taxpayer (under rules similar to the rules of clauses
(ii) and (iii) of paragraph (2)(A)) after September 8, 2010,
and before January 1, 2012, and which is placed in service by
the taxpayer before January 1, 2012 (January 1, 2013, in the
case of property described in subparagraph (2)(B) or (2)(C)),
paragraph (1)(A) shall be applied by substituting `100
percent' for `50 percent'.''.
(c) Extension of Election to Accelerate the AMT Credit in
Lieu of Bonus Depreciation.--
(1) Extension.--Clause (iii) of section 168(k)(4)(D) is
amended by striking ``or production'' and all that follows
and inserting ``or production--

``(I) after March 31, 2008, and before January 1, 2010, and
``(II) after December 31, 2010, and before January 1, 2013,

shall be taken into account under subparagraph (B)(ii)
thereof,''.
(2) Rules for round 2 extension property.--Paragraph (4) of
section 168(k) is amended by adding at the end the following
new subparagraph:
``(I) Special rules for round 2 extension property.--
``(i) In general.--In the case of round 2 extension
property, this paragraph shall be applied without regard to--

``(I) the limitation described in subparagraph (B)(i)
thereof, and
``(II) the business credit increase amount under
subparagraph (E)(iii) thereof.

``(ii) Taxpayers previously electing acceleration.--In the
case of a taxpayer who made the election under subparagraph
(A) for its first taxable year ending after March 31, 2008,
or a taxpayer who made the election under subparagraph
(H)(ii) for its first taxable year ending after December 31,
2008--

``(I) the taxpayer may elect not to have this paragraph
apply to round 2 extension property, but
``(II) if the taxpayer does not make the election under
subclause (I), in applying this paragraph to the taxpayer the
bonus depreciation amount, maximum amount, and maximum
increase amount shall be computed and applied to eligible
qualified property which is round 2 extension property.

The amounts described in subclause (II) shall be computed
separately from any amounts computed with respect to eligible
qualified property which is not round 2 extension property.
``(iii) Taxpayers not previously electing acceleration.--In
the case of a taxpayer who neither made the election under
subparagraph (A) for its first taxable year ending after
March 31, 2008, nor made the election under subparagraph
(H)(ii) for its first taxable year ending after December 31,
2008--

``(I) the taxpayer may elect to have this paragraph apply
to its first taxable year ending after December 31, 2010, and
each subsequent taxable year, and
``(II) if the taxpayer makes the election under subclause
(I), this paragraph shall only apply to eligible qualified
property which is round 2 extension property.

``(iv) Round 2 extension property.--For purposes of this
subparagraph, the term `round 2 extension property' means
property which is eligible qualified property solely by
reason of the extension of the application of the special
allowance under paragraph (1) pursuant to the amendments made
by section 401(a) of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 (and the
application of such extension to this paragraph pursuant to
the amendment made by section 401(c)(1) of such Act).''.
(d) Conforming Amendments.--
(1) The heading for subsection (k) of section 168 is
amended by striking ``January 1, 2011'' and inserting
``January 1, 2013''.
(2) The heading for clause (ii) of section 168(k)(2)(B) is
amended by striking ``pre-january 1, 2011'' and inserting
``pre-january 1, 2013''.
(3) Subparagraph (D) of section 168(k)(4) is amended--
(A) by striking clauses (iv) and (v),
(B) by inserting ``and'' at the end of clause (ii), and
(C) by striking the comma at the end of clause (iii) and
inserting a period.
(4) Paragraph (5) of section 168(l) is amended--
(A) by inserting ``and'' at the end of subparagraph (A),
(B) by striking subparagraph (B), and
(C) by redesignating subparagraph (C) as subparagraph (B).
(5) Subparagraph (C) of section 168(n)(2) is amended by
striking ``January 1, 2011'' and inserting ``January 1,
2013''.
(6) Subparagraph (D) of section 1400L(b)(2) is amended by
striking ``January 1, 2011'' and inserting ``January 1,
2013''.
(7) Subparagraph (B) of section 1400N(d)(3) is amended by
striking ``January 1, 2011'' and inserting ``January 1,
2013''.
(e) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to property
placed in service after December 31, 2010, in taxable years
ending after such date.
(2) Temporary 100 percent expensing.--The amendment made by
subsection (b) shall apply to property placed in service
after September 8, 2010, in taxable years ending after such
date.

SEC. 402. TEMPORARY EXTENSION OF INCREASED SMALL BUSINESS
EXPENSING.

(a) Dollar Limitation.--Section 179(b)(1) is amended by
striking ``and'' at the end of subparagraph (B) and by
striking subparagraph (C) and inserting the following new
subparagraphs:
``(C) $125,000 in the case of taxable years beginning in
2012, and
``(D) $25,000 in the case of taxable years beginning after
2012.''.
(b) Reduction in Limitation.--Section 179(b)(2) is amended
by striking ``and'' at the end of subparagraph (B) and by
striking subparagraph (C) and inserting the following new
subparagraphs:
``(C) $500,000 in the case of taxable years beginning in
2012, and
``(D) $200,000 in the case of taxable years beginning after
2012.''.
(c) Inflation Adjustment.--Subsection (b) of section 179 is
amended by adding at the end the following new paragraph:
``(6) Inflation adjustment.--
``(A) In general.--In the case of any taxable year
beginning in calendar year 2012, the $125,000 and $500,000
amounts in paragraphs (1)(C) and (2)(C) shall each be
increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable
year begins, by substituting `calendar year 2006' for
`calendar year 1992' in subparagraph (B) thereof.
``(B) Rounding.--
``(i) Dollar limitation.--If the amount in paragraph (1) as
increased under subparagraph (A) is not a multiple of $1,000,
such amount shall be rounded to the nearest multiple of
$1,000.
``(ii) Phaseout amount.--If the amount in paragraph (2) as
increased under subparagraph (A) is not a multiple of
$10,000, such amount shall be rounded to the nearest multiple
of $10,000.''.
(d) Computer Software.--Section 179(d)(1)(A)(ii) is amended
by striking ``2012'' and inserting ``2013''.
(e) Conforming Amendment.--Section 179(c)(2) is amended by
striking ``2012'' and inserting ``2013''.
(f) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2011.

TITLE V--TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED
MATTERS

SEC. 501. TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE
PROVISIONS.

(a) In General.--(1) Section 4007 of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended--
(A) by striking ``November 30, 2010'' each place it appears
and inserting ``January 3, 2012'';
(B) in the heading for subsection (b)(2), by striking
``november 30, 2010'' and inserting ``january 3, 2012''; and
(C) in subsection (b)(3), by striking ``April 30, 2011''
and inserting ``June 9, 2012''.
(2) Section 2005 of the Assistance for Unemployed Workers
and Struggling Families Act, as contained in Public Law 111-5
(26 U.S.C. 3304 note; 123 Stat. 444), is amended--
(A) by striking ``December 1, 2010'' each place it appears
and inserting ``January 4, 2012''; and
(B) in subsection (c), by striking ``May 1, 2011'' and
inserting ``June 11, 2012''.
(3) Section 5 of the Unemployment Compensation Extension
Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is
amended by striking ``April 30, 2011'' and inserting ``June
10, 2012''.
(b) Funding.--Section 4004(e)(1) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended--
(1) in subparagraph (E), by striking ``and'' at the end;
and
(2) by inserting after subparagraph (F) the following:
``(G) the amendments made by section 501(a)(1) of the Tax
Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010; and''.
(c) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of the
Unemployment Compensation Extension Act of 2010 (Public Law
111-205).

SEC. 502. TEMPORARY MODIFICATION OF INDICATORS UNDER THE
EXTENDED BENEFIT PROGRAM.

(a) Indicator.--Section 203(d) of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C.
3304 note) is amended, in the flush matter following
paragraph (2), by inserting after the first sentence the
following sentence: ``Effective with

[[Page S8933]]

respect to compensation for weeks of unemployment beginning
after the date of enactment of the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010 (or,
if later, the date established pursuant to State law), and
ending on or before December 31, 2011, the State may by law
provide that the determination of whether there has been a
state `on' or `off' indicator beginning or ending any
extended benefit period shall be made under this subsection
as if the word `two' were `three' in subparagraph (1)(A).''.
(b) Alternative Trigger.--Section 203(f) of the Federal-
State Extended Unemployment Compensation Act of 1970 (26
U.S.C. 3304 note) is amended--
(1) by redesignating paragraph (2) as paragraph (3); and
(2) by inserting after paragraph (1) the following new
paragraph:
``(2) Effective with respect to compensation for weeks of
unemployment beginning after the date of enactment of the Tax
Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (or, if later, the date established
pursuant to State law), and ending on or before December 31,
2011, the State may by law provide that the determination of
whether there has been a state `on' or `off' indicator
beginning or ending any extended benefit period shall be made
under this subsection as if the word `either' were `any', the
word ``both'' were `all', and the figure `2' were `3' in
clause (1)(A)(ii).''.

SEC. 503. TECHNICAL AMENDMENT RELATING TO COLLECTION OF
UNEMPLOYMENT COMPENSATION DEBTS.

(a) In General.--Section 6402(f)(3)(C), as amended by
section 801 of the Claims Resolution Act of 2010, is amended
by striking ``is not a covered unemployment compensation
debt'' and inserting ``is a covered unemployment compensation
debt''.
(b) Effective Date.--The amendment made by subsection (a)
shall take effect as if included in section 801 of the Claims
Resolution Act of 2010.

SEC. 504. TECHNICAL CORRECTION RELATING TO REPEAL OF
CONTINUED DUMPING AND SUBSIDY OFFSET.

(a) In General.--Section 822(2)(A) of the Claims Resolution
Act of 2010 is amended by striking ``or'' and inserting
``and''.
(b) Effective Date.--The amendment made by subsection (a)
shall take effect as if included in the provisions of the
Claims Resolution Act of 2010.

SEC. 505. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE
RAILROAD UNEMPLOYMENT INSURANCE ACT.

(a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act, as added by section 2006 of the
American Recovery and Reinvestment Act of 2009 (Public Law
111-5) and as amended by section 9 of the Worker,
Homeownership, and Business Assistance Act of 2009 (Public
Law 111-92), is amended--
(1) by striking ``June 30, 2010'' and inserting ``June 30,
2011''; and
(2) by striking ``December 31, 2010'' and inserting
``December 31, 2011''.
(b) Clarification on Authority to Use Funds.--Funds
appropriated under either the first or second sentence of
clause (iv) of section 2(c)(2)(D) of the Railroad
Unemployment Insurance Act shall be available to cover the
cost of additional extended unemployment benefits provided
under such section 2(c)(2)(D) by reason of the amendments
made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D), as in effect
on the day before the date of the enactment of this Act.

TITLE VII--TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS

Subtitle A--Energy

SEC. 701. INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

(a) Credits for Biodiesel and Renewable Diesel Used as
Fuel.--Subsection (g) of section 40A is amended by striking
``December 31, 2009'' and inserting ``December 31, 2011''.
(b) Excise Tax Credits and Outlay Payments for Biodiesel
and Renewable Diesel Fuel Mixtures.--
(1) Paragraph (6) of section 6426(c) is amended by striking
``December 31, 2009'' and inserting ``December 31, 2011''.
(2) Subparagraph (B) of section 6427(e)(6) is amended by
striking ``December 31, 2009'' and inserting ``December 31,
2011''.
(c) Special Rule for 2010.--Notwithstanding any other
provision of law, in the case of any biodiesel mixture credit
properly determined under section 6426(c) of the Internal
Revenue Code of 1986 for periods during 2010, such credit
shall be allowed, and any refund or payment attributable to
such credit (including any payment under section 6427(e) of
such Code) shall be made, only in such manner as the
Secretary of the Treasury (or the Secretary's delegate) shall
provide. Such Secretary shall issue guidance within 30 days
after the date of the enactment of this Act providing for a
one-time submission of claims covering periods during 2010.
Such guidance shall provide for a 180-day period for the
submission of such claims (in such manner as prescribed by
such Secretary) to begin not later than 30 days after such
guidance is issued. Such claims shall be paid by such
Secretary not later than 60 days after receipt. If such
Secretary has not paid pursuant to a claim filed under this
subsection within 60 days after the date of the filing of
such claim, the claim shall be paid with interest from such
date determined by using the overpayment rate and method
under section 6621 of such Code.
(d) Effective Date.--The amendments made by this section
shall apply to fuel sold or used after December 31, 2009.

SEC. 702. CREDIT FOR REFINED COAL FACILITIES.

(a) In General.--Subparagraph (B) of section 45(d)(8) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to facilities placed in service after December
31, 2009.

SEC. 703. NEW ENERGY EFFICIENT HOME CREDIT.

(a) In General.--Subsection (g) of section 45L is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to homes acquired after December 31, 2009.

SEC. 704. EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR
ALTERNATIVE FUEL AND ALTERNATIVE FUEL MIXTURES.

(a) In General.--Sections 6426(d)(5), 6426(e)(3), and
6427(e)(6)(C) are each amended by striking ``December 31,
2009'' and inserting ``December 31, 2011''.
(b) Exclusion of Black Liquor From Credit Eligibility.--The
last sentence of section 6426(d)(2) is amended by striking
``or biodiesel'' and inserting ``biodiesel, or any fuel
(including lignin, wood residues, or spent pulping liquors)
derived from the production of paper or pulp''.
(c) Special Rule for 2010.--Notwithstanding any other
provision of law, in the case of any alternative fuel credit
or any alternative fuel mixture credit properly determined
under subsection (d) or (e) of section 6426 of the Internal
Revenue Code of 1986 for periods during 2010, such credit
shall be allowed, and any refund or payment attributable to
such credit (including any payment under section 6427(e) of
such Code) shall be made, only in such manner as the
Secretary of the Treasury (or the Secretary's delegate) shall
provide. Such Secretary shall issue guidance within 30 days
after the date of the enactment of this Act providing for a
one-time submission of claims covering periods during 2010.
Such guidance shall provide for a 180-day period for the
submission of such claims (in such manner as prescribed by
such Secretary) to begin not later than 30 days after such
guidance is issued. Such claims shall be paid by such
Secretary not later than 60 days after receipt. If such
Secretary has not paid pursuant to a claim filed under this
subsection within 60 days after the date of the filing of
such claim, the claim shall be paid with interest from such
date determined by using the overpayment rate and method
under section 6621 of such Code.
(d) Effective Date.--The amendments made by this section
shall apply to fuel sold or used after December 31, 2009.

SEC. 705. SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT
FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR
QUALIFIED ELECTRIC UTILITIES.

(a) In General.--Paragraph (3) of section 451(i) is amended
by striking ``January 1, 2010'' and inserting ``January 1,
2012''.
(b) Effective Date.--The amendment made by this section
shall apply to dispositions after December 31, 2009.

SEC. 706. SUSPENSION OF LIMITATION ON PERCENTAGE DEPLETION
FOR OIL AND GAS FROM MARGINAL WELLS.

(a) In General.--Clause (ii) of section 613A(c)(6)(H) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 707. EXTENSION OF GRANTS FOR SPECIFIED ENERGY PROPERTY
IN LIEU OF TAX CREDITS.

(a) In General.--Subsection (a) of section 1603 of division
B of the American Recovery and Reinvestment Act of 2009 is
amended--
(1) in paragraph (1), by striking ``2009 or 2010'' and
inserting ``2009, 2010, or 2011'', and
(2) in paragraph (2)--
(A) by striking ``after 2010'' and inserting ``after
2011'', and
(B) by striking ``2009 or 2010'' and inserting ``2009,
2010, or 2011''.
(b) Conforming Amendment.--Subsection (j) of section 1603
of division B of such Act is amended by striking ``2011'' and
inserting ``2012''.
(B) by striking ``January 1, 2011'' in subparagraph (B) and
inserting ``January 1, 2012''.
(2) Reduced amount for ethanol blenders.--Subsection (h) of
section 40 is amended by striking ``2010'' both places it
appears and inserting ``2011''.
(3) Effective date.--The amendments made by this subsection
shall apply to periods after December 31, 2010.
(b) Extension of Excise Tax Credit for Alcohol Used as
Fuel.--
(1) In general.--Paragraph (6) of section 6426(b) is
amended by striking ``December 31, 2010'' and inserting
``December 31, 2011''.
(2) Effective date.--The amendment made by this subsection
shall apply to periods after December 31, 2010.
(c) Extension of Payment for Alcohol Fuel Mixture.--
(1) In general.--Subparagraph (A) of section 6427(e)(6) is
amended by striking ``December 31, 2010'' and inserting
``December 31, 2011''.

SEC. 709. ENERGY EFFICIENT APPLIANCE CREDIT.

(a) Dishwashers.--Paragraph (1) of section 45M(b) is
amended by striking ``and'' at the

[[Page S8934]]

end of subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting a comma, and by adding at the
end the following new subparagraphs:
``(C) $25 in the case of a dishwasher which is manufactured
in calendar year 2011 and which uses no more than 307
kilowatt hours per year and 5.0 gallons per cycle (5.5
gallons per cycle for dishwashers designed for greater than
12 place settings),
``(D) $50 in the case of a dishwasher which is manufactured
in calendar year 2011 and which uses no more than 295
kilowatt hours per year and 4.25 gallons per cycle (4.75
gallons per cycle for dishwashers designed for greater than
12 place settings), and
``(E) $75 in the case of a dishwasher which is manufactured
in calendar year 2011 and which uses no more than 280
kilowatt hours per year and 4 gallons per cycle (4.5 gallons
per cycle for dishwashers designed for greater than 12 place
settings).''.
(b) Clothes Washers.--Paragraph (2) of section 45M(b) is
amended by striking ``and'' at the end of subparagraph (C),
by striking the period at the end of subparagraph (D) and
inserting a comma, and by adding at the end the following new
subparagraphs:
``(E) $175 in the case of a top-loading clothes washer
manufactured in calendar year 2011 which meets or exceeds a
2.2 modified energy factor and does not exceed a 4.5 water
consumption factor, and
``(F) $225 in the case of a clothes washer manufactured in
calendar year 2011--
``(i) which is a top-loading clothes washer and which meets
or exceeds a 2.4 modified energy factor and does not exceed a
4.2 water consumption factor, or
``(ii) which is a front-loading clothes washer and which
meets or exceeds a 2.8 modified energy factor and does not
exceed a 3.5 water consumption factor.''.
(c) Refrigerators.--Paragraph (3) of section 45M(b) is
amended by striking ``and'' at the end of subparagraph (C),
by striking the period at the end of subparagraph (D) and
inserting a comma, and by adding at the end the following new
subparagraphs:
``(E) $150 in the case of a refrigerator manufactured in
calendar year 2011 which consumes at least 30 percent less
energy than the 2001 energy conservation standards, and
``(F) $200 in the case of a refrigerator manufactured in
calendar year 2011 which consumes at least 35 percent less
energy than the 2001 energy conservation standards.''.
(d) Rebasing of Limitations.--
(1) In general.--Paragraph (1) of section 45M(e) is
amended--
(A) by striking ``$75,000,000'' and inserting
``$25,000,000'', and
(B) by striking ``December 31, 2007'' and inserting
``December 31, 2010''.
(2) Exception for certain refrigerators and clothes
washers.--Paragraph (2) of section 45M(e) is amended--
(A) by striking ``subsection (b)(3)(D)'' and inserting
``subsection (b)(3)(F)'', and
(B) by striking ``subsection (b)(2)(D)'' and inserting
``subsection (b)(2)(F)''.
(3) Gross receipts limitation.--Paragraph (3) of section
45M(e) is amended by striking ``2 percent'' and inserting ``4
percent''.
(e) Effective Dates.--
(1) In general.--The amendments made by subsections (a),
(b), and (c) shall apply to appliances produced after
December 31, 2010.
(2) Limitations.--The amendments made by subsection (d)
shall apply to taxable years beginning after December 31,
2010.

SEC. 710. CREDIT FOR NONBUSINESS ENERGY PROPERTY.

(a) Extension.--Section 25C(g)(2) is amended by striking
``2010'' and inserting ``2011''.
(b) Return to Pre-ARRA Limitations and Standards.--
(1) In general.--Subsections (a) and (b) of section 25C are
amended to read as follows:
``(a) Allowance of Credit.--In the case of an individual,
there shall be allowed as a credit against the tax imposed by
this chapter for the taxable year an amount equal to the sum
of--
``(1) 10 percent of the amount paid or incurred by the
taxpayer for qualified energy efficiency improvements
installed during such taxable year, and
``(2) the amount of the residential energy property
expenditures paid or incurred by the taxpayer during such
taxable year.
``(b) Limitations.--
``(1) Lifetime limitation.--The credit allowed under this
section with respect to any taxpayer for any taxable year
shall not exceed the excess (if any) of $500 over the
aggregate credits allowed under this section with respect to
such taxpayer for all prior taxable years ending after
December 31, 2005.
``(2) Windows.--In the case of amounts paid or incurred for
components described in subsection (c)(2)(B) by any taxpayer
for any taxable year, the credit allowed under this section
with respect to such amounts for such year shall not exceed
the excess (if any) of $200 over the aggregate credits
allowed under this section with respect to such amounts for
all prior taxable years ending after December 31, 2005.
``(3) Limitation on residential energy property
expenditures.--The amount of the credit allowed under this
section by reason of subsection (a)(2) shall not exceed--
``(A) $50 for any advanced main air circulating fan,
``(B) $150 for any qualified natural gas, propane, or oil
furnace or hot water boiler, and
``(C) $300 for any item of energy-efficient building
property.''.
(2) Modification of standards.--
(A) In general.--Paragraph (1) of section 25C(c) is amended
by striking ``2000'' and all that follows through ``this
section'' and inserting ``2009 International Energy
Conservation Code, as such Code (including supplements) is in
effect on the date of the enactment of the American Recovery
and Reinvestment Tax Act of 2009''.
(B) Wood stoves.--Subparagraph (E) of section 25C(d)(3) is
amended by striking ``, as measured using a lower heating
value''.
(C)  Oil furnaces and hot water boilers.--
(i) In general.--Paragraph (4) of section 25C(d) is amended
to read as follows:
``(4) Qualified natural gas, propane, or oil furnace or hot
water boiler.--The term `qualified natural gas, propane, or
oil furnace or hot water boiler' means a natural gas,
propane, or oil furnace or hot water boiler which achieves an
annual fuel utilization efficiency rate of not less than
95.''.
(ii) Conforming amendment.--Clause (ii) of section
25C(d)(2)(A) is amended to read as follows:
``(ii) a qualified natural gas, propane, or oil furnace or
hot water boiler, or''.
(D) Exterior windows, doors, and skylights.--
(i) In general.--Subsection (c) of section 25C is amended
by striking paragraph (4).
(ii) Application of energy star standards.--Paragraph (1)
of section 25C(c) is amended by inserting ``an exterior
window, a skylight, an exterior door,'' after ``in the case
of'' in the matter preceding subparagraph (A).
(E) Insulation.--Subparagraph (A) of section 25C(c)(2) is
amended by striking ``and meets the prescriptive criteria for
such material or system established by the 2009 International
Energy Conservation Code, as such Code (including
supplements) is in effect on the date of the enactment of the
American Recovery and Reinvestment Tax Act of 2009''.
(3) Subsidized energy financing.--Subsection (e) of section
25C is amended by adding at the end the following new
paragraph:
``(3) Property financed by subsidized energy financing.--
For purposes of determining the amount of expenditures made
by any individual with respect to any property, there shall
not be taken into account expenditures which are made from
subsidized energy financing (as defined in section
48(a)(4)(C)).''.
(c) Effective Date.--The amendments made by this section
shall apply to property placed in service after December 31,
2010.

SEC. 711. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.

(a) Extension of Credit.--Paragraph (2) of section 30C(g)
is amended by striking ``December 31, 2010'' and inserting
``December 31, 2011.''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2010.

Subtitle B--Individual Tax Relief

SEC. 721. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND
SECONDARY SCHOOL TEACHERS.

(a) In General.--Subparagraph (D) of section 62(a)(2) is
amended by striking ``or 2009'' and inserting ``2009, 2010,
or 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 722. DEDUCTION OF STATE AND LOCAL SALES TAXES.

(a) In General.--Subparagraph (I) of section 164(b)(5) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 723. CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE
FOR CONSERVATION PURPOSES.

(a) In General.--Clause (vi) of section 170(b)(1)(E) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Contributions by Certain Corporate Farmers and
Ranchers.--Clause (iii) of section 170(b)(2)(B) is amended by
striking ``December 31, 2009'' and inserting ``December 31,
2011''.
(c) Effective Date.--The amendments made by this section
shall apply to contributions made in taxable years beginning
after December 31, 2009.

SEC. 724. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND
RELATED EXPENSES.

(a) In General.--Subsection (e) of section 222 is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 725. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT
PLANS FOR CHARITABLE PURPOSES.

(a) In General.--Subparagraph (F) of section 408(d)(8) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date; Special Rule.--
(1) Effective date.--The amendment made by this section
shall apply to distributions made in taxable years beginning
after December 31, 2009.
(2) Special rule.--For purposes of subsections (a)(6),
(b)(3), and (d)(8) of section 408 of the Internal Revenue
Code of 1986, at the election of the taxpayer (at such time
and in such manner as prescribed by the Secretary of the
Treasury) any qualified charitable distribution made after
December 31, 2010, and before February 1, 2011, shall be
deemed to have been made on December 31, 2010.

[[Page S8935]]

SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY
STOCK IN DETERMINING GROSS ESTATE OF
NONRESIDENTS.

(a) In General.--Paragraph (3) of section 2105(d) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to estates of decedents dying after December 31,
2009.

SEC. 727. PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-
PROVIDED MASS TRANSIT AND PARKING BENEFITS.

(a) In General.--Paragraph (2) of section 132(f) is amended
by striking ``January 1, 2011'' and inserting ``January 1,
2012''.
(b) Effective Date.--The amendment made by this section
shall apply to months after December 31, 2010.

SEC. 728. REFUNDS DISREGARDED IN THE ADMINISTRATION OF
FEDERAL PROGRAMS AND FEDERALLY ASSISTED
PROGRAMS.

(a) In General.--Subchapter A of chapter 65 is amended by
adding at the end the following new section:

``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF
FEDERAL PROGRAMS AND FEDERALLY ASSISTED
PROGRAMS.

``(a) In General.--Notwithstanding any other provision of
law, any refund (or advance payment with respect to a
refundable credit) made to any individual under this title
shall not be taken into account as income, and shall not be
taken into account as resources for a period of 12 months
from receipt, for purposes of determining the eligibility of
such individual (or any other individual) for benefits or
assistance (or the amount or extent of benefits or
assistance) under any Federal program or under any State or
local program financed in whole or in part with Federal
funds.
``(b) Termination.--Subsection (a) shall not apply to any
amount received after December 31, 2012.''.
(b) Clerical Amendment.--The table of sections for such
subchapter is amended by adding at the end the following new
item:

``Sec. 6409. Refunds disregarded in the administration of Federal
programs and federally assisted programs.''.

(c) Effective Date.--The amendments made by this section
shall apply to amounts received after December 31, 2009.

Subtitle C--Business Tax Relief

SEC. 731. RESEARCH CREDIT.

(a) In General.--Subparagraph (B) of section 41(h)(1) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Conforming Amendment.--Subparagraph (D) of section
45C(b)(1) is amended by striking ``December 31, 2009'' and
inserting ``December 31, 2011''.
(c) Effective Date.--The amendments made by this section
shall apply to amounts paid or incurred after December 31,
2009.

SEC. 732. INDIAN EMPLOYMENT TAX CREDIT.

(a) In General.--Subsection (f) of section 45A is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 733. NEW MARKETS TAX CREDIT.

(a) In General.--Paragraph (1) of section 45D(f) is
amended--
(1) by striking ``and'' at the end of subparagraph (E),
(2) by striking the period at the end of subparagraph (F),
and
(3) by adding at the end the following new subparagraph:
``(G) $3,500,000,000 for 2010 and 2011.''.
(b) Conforming Amendment.--Paragraph (3) of section 45D(f)
is amended by striking ``2014'' and inserting ``2016''.
(c) Effective Date.--The amendments made by this section
shall apply to calendar years beginning after 2009.

SEC. 734. RAILROAD TRACK MAINTENANCE CREDIT.

(a) In General.--Subsection (f) of section 45G is amended
by striking ``January 1, 2010'' and inserting ``January 1,
2012''.
(b) Effective Date.--The amendment made by this section
shall apply to expenditures paid or incurred in taxable years
beginning after December 31, 2009.

SEC. 735. MINE RESCUE TEAM TRAINING CREDIT.

(a) In General.--Subsection (e) of section 45N is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 736. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE
DUTY MEMBERS OF THE UNIFORMED SERVICES.

(a) In General.--Subsection (f) of section 45P is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to payments made after December 31, 2009.

SEC. 737. 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED
LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT
BUILDINGS AND IMPROVEMENTS, AND QUALIFIED
RETAIL IMPROVEMENTS.

(a) In General.--Clauses (iv), (v), and (ix) of section
168(e)(3)(E) are each amended by striking ``January 1, 2010''
and inserting ``January 1, 2012''.
(b) Conforming Amendments.--
(1) Clause (i) of section 168(e)(7)(A) is amended by
striking ``if such building is placed in service after
December 31, 2008, and before January 1, 2010,''.
(2) Paragraph (8) of section 168(e) is amended by striking
subparagraph (E).
(3) Section 179(f)(2) is amended--
(A) by striking ``(without regard to the dates specified in
subparagraph (A)(i) thereof)'' in subparagraph (B), and
(B) by striking ``(without regard to subparagraph (E)
thereof)'' in subparagraph (C).
(c) Effective Date.--The amendments made by this section
shall apply to property placed in service after December 31,
2009.

SEC. 738. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS
ENTERTAINMENT COMPLEXES.

(a) In General.--Subparagraph (D) of section 168(i)(15) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2009.

SEC. 739. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON
AN INDIAN RESERVATION.

(a) In General.--Paragraph (8) of section 168(j) is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2009.

SEC. 740. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF
FOOD INVENTORY.

(a) In General.--Clause (iv) of section 170(e)(3)(C) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to contributions made after December 31, 2009.

SEC. 741. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF
BOOK INVENTORIES TO PUBLIC SCHOOLS.

(a) In General.--Clause (iv) of section 170(e)(3)(D) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to contributions made after December 31, 2009.

SEC. 742. ENHANCED CHARITABLE DEDUCTION FOR CORPORATE
CONTRIBUTIONS OF COMPUTER INVENTORY FOR
EDUCATIONAL PURPOSES.

(a) In General.--Subparagraph (G) of section 170(e)(6) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to contributions made in taxable years beginning
after December 31, 2009.

SEC. 743. ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.

(a) In General.--Subsection (g) of section 179E is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2009.

SEC. 744. SPECIAL EXPENSING RULES FOR CERTAIN FILM AND
TELEVISION PRODUCTIONS.

(a) In General.--Subsection (f) of section 181 is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to productions commencing after December 31,
2009.

SEC. 745. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.

(a) In General.--Subsection (h) of section 198 is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to expenditures paid or incurred after December
31, 2009.

SEC. 746. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME
ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES
IN PUERTO RICO.

(a) In General.--Subparagraph (C) of section 199(d)(8) is
amended--
(1) by striking ``first 4 taxable years'' and inserting
``first 6 taxable years''; and
(2) by striking ``January 1, 2010'' and inserting ``January
1, 2012''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 747. MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS
TO CONTROLLING EXEMPT ORGANIZATIONS.

(a) In General.--Clause (iv) of section 512(b)(13)(E) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to payments received or accrued after December
31, 2009.

SEC. 748. TREATMENT OF CERTAIN DIVIDENDS OF REGULATED
INVESTMENT COMPANIES.

(a) In General.--Paragraphs (1)(C) and (2)(C) of section
871(k) are each amended by striking ``December 31, 2009'' and
inserting ``December 31, 2011''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 749. RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER
FIRPTA.

(a) In General.--Clause (ii) of section 897(h)(4)(A) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--

[[Page S8936]]

(1) In general.--The amendment made by subsection (a) shall
take effect on January 1, 2010. Notwithstanding the preceding
sentence, such amendment shall not apply with respect to the
withholding requirement under section 1445 of the Internal
Revenue Code of 1986 for any payment made before the date of
the enactment of this Act.
(2) Amounts withheld on or before date of enactment.--In
the case of a regulated investment company--
(A) which makes a distribution after December 31, 2009, and
before the date of the enactment of this Act; and
(B) which would (but for the second sentence of paragraph
(1)) have been required to withhold with respect to such
distribution under section 1445 of such Code,

such investment company shall not be liable to any person to
whom such distribution was made for any amount so withheld
and paid over to the Secretary of the Treasury.

SEC. 750. EXCEPTIONS FOR ACTIVE FINANCING INCOME.

(a) In General.--Sections 953(e)(10) and 954(h)(9) are each
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Conforming Amendment.--Section 953(e)(10) is amended by
striking ``December 31, 2009'' and inserting ``December 31,
2011''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years of foreign corporations
beginning after December 31, 2009, and to taxable years of
United States shareholders with or within which any such
taxable year of such foreign corporation ends.

SEC. 751. LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED
CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN
PERSONAL HOLDING COMPANY RULES.

(a) In General.--Subparagraph (C) of section 954(c)(6) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years of foreign corporations
beginning after December 31, 2009, and to taxable years of
United States shareholders with or within which any such
taxable year of such foreign corporation ends.

SEC. 752. BASIS ADJUSTMENT TO STOCK OF S CORPS MAKING
CHARITABLE CONTRIBUTIONS OF PROPERTY.

(a) In General.--Paragraph (2) of section 1367(a) is
amended by striking ``December 31, 2009'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to contributions made in taxable years beginning
after December 31, 2009.

SEC. 753. EMPOWERMENT ZONE TAX INCENTIVES.

(a) In General.--Section 1391 is amended--
(1) by striking ``December 31, 2009'' in subsection
(d)(1)(A)(i) and inserting ``December 31, 2011''; and
(2) by striking the last sentence of subsection (h)(2).
(b) Increased Exclusion of Gain on Stock of Empowerment
Zone Businesses.--Subparagraph (C) of section 1202(a)(2) is
amended--
(1) by striking ``December 31, 2014'' and inserting
``December 31, 2016''; and
(2) by striking ``2014'' in the heading and inserting
``2016''.
(c) Treatment of Certain Termination Dates Specified in
Nominations.--In the case of a designation of an empowerment
zone the nomination for which included a termination date
which is contemporaneous with the date specified in
subparagraph (A)(i) of section 1391(d)(1) of the Internal
Revenue Code of 1986 (as in effect before the enactment of
this Act), subparagraph (B) of such section shall not apply
with respect to such designation if, after the date of the
enactment of this section, the entity which made such
nomination amends the nomination to provide for a new
termination date in such manner as the Secretary of the
Treasury (or the Secretary's designee) may provide.
(d) Effective Date.--The amendments made by this section
shall apply to periods after December 31, 2009.

SEC. 754. TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF
COLUMBIA.

(a) In General.--Subsection (f) of section 1400 is amended
by striking ``December 31, 2009'' each place it appears and
inserting ``December 31, 2011''.
(b) Tax-exempt DC Empowerment Zone Bonds.--Subsection (b)
of section 1400A is amended by striking ``December 31, 2009''
and inserting ``December 31, 2011''.
(c) Zero-percent Capital Gains Rate.--
(1) Acquisition date.--Paragraphs (2)(A)(i), (3)(A),
(4)(A)(i), and (4)(B)(i)(I) of section 1400B(b) are each
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(2) Limitation on period of gains.--
(A) In general.--Paragraph (2) of section 1400B(e) is
amended--
(i) by striking ``December 31, 2014'' and inserting
``December 31, 2016''; and
(ii) by striking ``2014'' in the heading and inserting
``2016''.
(B) Partnerships and s-corps.--Paragraph (2) of section
1400B(g) is amended by striking ``December 31, 2014'' and
inserting ``December 31, 2016''.
(d) First-time Homebuyer Credit.--Subsection (i) of section
1400C is amended by striking ``January 1, 2010'' and
inserting ``January 1, 2012''.
(e) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply
to periods after December 31, 2009.
(2) Tax-exempt dc empowerment zone bonds.--The amendment
made by subsection (b) shall apply to bonds issued after
December 31, 2009.
(3) Acquisition dates for zero-percent capital gains
rate.--The amendments made by subsection (c) shall apply to
property acquired or substantially improved after December
31, 2009.
(4) Homebuyer credit.--The amendment made by subsection (d)
shall apply to homes purchased after December 31, 2009.

SEC. 755. TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM
EXCISE TAXES TO PUERTO RICO AND THE VIRGIN
ISLANDS.

(a) In General.--Paragraph (1) of section 7652(f) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to distilled spirits brought into the United
States after December 31, 2009.

SEC. 756. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

(a) In General.--Subsection (d) of section 119 of division
A of the Tax Relief and Health Care Act of 2006 is amended--
(1) by striking ``first 4 taxable years'' and inserting
``first 6 taxable years'', and
(2) by striking ``January 1, 2010'' and inserting ``January
1, 2012''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2009.

SEC. 757. WORK OPPORTUNITY CREDIT.

(a) In General.--Subparagraph (B) of section 51(c)(4) is
amended by striking ``August 31, 2011'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to individuals who begin work for the employer
after the date of the enactment of this Act.

SEC. 758. QUALIFIED ZONE ACADEMY BONDS.

(a) In General.--Section 54E(c)(1) is amended--
(1) by striking ``2008 and'' and inserting ``2008,'', and
(2) by inserting ``and $400,000,000 for 2011'' after
``2010,''.
(b) Repeal of Refundable Credit for QZABs.--Paragraph (3)
of section 6431(f) is amended by inserting ``determined
without regard to any allocation relating to the national
zone academy bond limitation for 2011 or any carryforward of
such allocation'' after ``54E)'' in subparagraph (A)(iii).
(c) Effective Date.--The amendments made by this section
shall apply to obligations issued after December 31, 2010.

SEC. 759. MORTGAGE INSURANCE PREMIUMS.

(a) In General.--Clause (iv) of section 163(h)(3)(E) is
amended by striking ``December 31, 2010'' and inserting
``December 31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to amounts paid or accrued after December 31,
2010.

SEC. 760. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON
CERTAIN SMALL BUSINESS STOCK.

(a) In General.--Paragraph (4) of section 1202(a) is
amended--
(1) by striking ``January 1, 2011'' and inserting ``January
1, 2012'', and
(2) by inserting ``and 2011'' after ``2010'' in the heading
thereof.
(b) Effective Date.--The amendments made by this section
shall apply to stock acquired after December 31, 2010.

Subtitle D--Temporary Disaster Relief Provisions

PART

Subpart A--New York Liberty Zone

SEC. 761. TAX-EXEMPT BOND FINANCING.

(a) In General.--Subparagraph (D) of section 1400L(d)(2) is
amended by striking ``January 1, 2010'' and inserting
``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to bonds issued after December 31, 2009.

Subpart B--GO Zone

SEC. 762. INCREASE IN REHABILITATION CREDIT.

(a) In General.--Subsection (h) of section 1400N is amended
by striking ``December 31, 2009'' and inserting ``December
31, 2011''.
(b) Effective Date.--The amendment made by this section
shall apply to amounts paid or incurred after December 31,
2009.

SEC. 763. LOW-INCOME HOUSING CREDIT RULES FOR BUILDINGS IN GO
ZONES.

Section 1400N(c)(5) is amended by striking ``January 1,
2011'' and inserting ``January 1, 2012''.

SEC. 764. TAX-EXEMPT BOND FINANCING.

(a) In General.--Paragraphs (2)(D) and (7)(C) of section
1400N(a) are each amended by striking ``January 1, 2011'' and
inserting ``January 1, 2012''.
(b) Conforming Amendments.--Sections 702(d)(1) and 704(a)
of the Heartland Disaster Tax Relief Act of 2008 are each
amended by striking ``January 1, 2011'' each place it appears
and inserting ``January 1, 2012''.

SEC. 765. BONUS DEPRECIATION DEDUCTION APPLICABLE TO THE GO
ZONE.

(a) In General.--Paragraph (6) of section 1400N(d) is
amended--
(1) by striking ``December 31, 2010'' both places it
appears in subparagraph (B) and inserting ``December 31,
2011'', and
(2) by striking ``January 1, 2010'' in the heading and the
text of subparagraph (D) and inserting ``January 1, 2012''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2009.

[[Page S8937]]

TITLE VIII--BUDGETARY PROVISIONS

SEC. 801. DETERMINATION OF BUDGETARY EFFECTS.

The budgetary effects of this Act, for the purpose of
complying with the Statutory Pay-As-You-Go Act of 2010, shall
be determined by reference to the latest statement titled
``Budgetary Effects of PAYGO Legislation'' for this Act,
jointly submitted for printing in the Congressional Record by
the Chairmen of the House and Senate Budget Committees,
provided that such statement has been submitted prior to the
vote on passage in the House acting first on this conference
report or amendment between the Houses.

SEC. 802. EMERGENCY DESIGNATIONS.

(a) Statutory Paygo.--This Act is designated as an
emergency requirement pursuant to section 4(g) of the
Statutory Pay-As-You-Go Act of 2010 (Public Law 111-139; 2
U.S.C. 933(g)) except to the extent that the budgetary
effects of this Act are determined to be subject to the
current policy adjustments under sections 4(c) and 7 of the
Statutory Pay-As-You-Go Act.
(b) Senate.--In the Senate, this Act is designated as an
emergency requirement pursuant to section 403(a) of S. Con.
Res. 13 (111th Congress), the concurrent resolution on the
budget for fiscal year 2010.
(c) House of Representatives.--In the House of
Representatives, every provision of this Act is expressly
designated as an emergency for purposes of pay-as-you-go
principles except to the extent that any such provision is
subject to the current policy adjustments under section 4(c)
of the Statutory Pay-As-You-Go Act of 2010.

TITLE IX--RESCISSIONS

SEC. 900. TABLE OF CONTENTS OF TITLE.

The table of contents of this title is as follows:

TITLE IX--RESCISSIONS

Sec. 900. Table of contents of title.

Subtitle A--Rescissions and Elimination of Wasteful Government Programs

Sec. 901. 15 Percent Reduction in appropriations to the Executive
Office of the President and Congress.
Sec. 902. No cost of living adjustment in pay of Members of Congress.
Sec. 903. Freeze on cost of Federal employees (including civilian
employees of the Department of Defense) salaries.
Sec. 904. Reduction in the number of Federal employees.
Sec. 905. Limitation on Government printing costs.
Sec. 906. Limitation of Government travel costs.
Sec. 907. Reduction in Federal vehicle costs.
Sec. 908. Sale of excess Federal property.
Sec. 909. Prohibition on use of Federal funds to pay unemployment
compensation to millionaires.
Sec. 910. Mandatory elimination of duplicative government programs.
Sec. 911. Collection of unpaid taxes from employees of the Federal
Government.
Sec. 912. Ten percent reduction in voluntary contributions to the
United Nations.
Sec. 913. Low-priority construction projects of Corps of Engineers.
Sec. 914. Ten percent reduction in international development and
humanitarian assistance funding.
Sec. 915. Elimination of the Safe and Drug-Free Schools and Communities
program.
Sec. 916. Rescission of amounts for Economic Development
Administration.
Sec. 917. Department of Justice wasteful activities.
Sec. 918. Rescission of amounts for Hollings Manufacturing Partnership
Program and Baldridge Performance Excellence Program.
Sec. 919. Fossil fuel applied research.
Sec. 920. Corporation for Public Broadcasting.
Sec. 921. Fifteen percent reduction in fiscal year 2011 funding for the
Department of Defense for procurement.
Sec. 922. Ten percent reduction in fiscal year 2011 funding for the
Department of Defense for research, development, test,
and evaluation.
Sec. 923. Reduction in Department of Defense spending in support of
military installations.
Sec. 924. Rescission of Diplomatic and Consular Programs funding.
Sec. 925. Elimination of program to pay institutions of higher
education for administrative expenses relating to student
aid program.
Sec. 926. Elimination of grants to large and medium hub airports under
airport improvement program.
Sec. 927. Consolidate all Federal Fire Management Programs and reducing
funding by 10 percent.
Sec. 928. High-energy cost grant program.
Sec. 929. Resource conservation and development programs.
Sec. 930. Repeal of LEAP.
Sec. 931. Elimination of the B.J. Stupak Olympic Scholarships program.
Sec. 932. Repeal of Robert C. Byrd Honors Scholarship Program.
Sec. 933. Elimination of the Historic Whaling and Trading Partners
program.
Sec. 934. Elimination of the Underground Railroad educational and
cultural program.
Sec. 935. Brownfields economic development initiative.
Sec. 936. Election reform grants.
Sec. 937. Election Assistance Commission.
Sec. 938. Emergency operations center grant program.
Sec. 939. Elimination of health care facilities and construction
program.
Sec. 940. High priority surface transportation projects.
Sec. 941. Save America's Treasures Program; Preserve America Program.
Sec. 942. Targeted water infrastructure grants.
Sec. 943. National Park Service Challenge Cost Share Program.
Sec. 944. Termination of the Constellation Program of the National
Aeronautics and Space Administration.
Sec. 945. Delta health initiative.
Sec. 946. Department of Agriculture health care services grant program.
Sec. 947. Elimination of loan repayment for civil legal assistance
attorneys.
Sec. 948. Targeted air shed grant program.
Sec. 949. Requiring transparency and ensuring no special treatment for
the AARP or AMA.

Subtitle B--Fighting Fraud and Abuse to Save Taxpayers' Dollars

Sec. 960. Findings.
Sec. 961. Tracking excluded providers across State lines.
Sec. 962. Access for private sector and governmental entities.
Sec. 963. Liability of Medicare administrative contractors for claims
submitted by excluded providers.
Sec. 964. Limiting the discharge of debts in bankruptcy proceedings in
cases where a health care provider or a supplier engages
in fraudulent activity.
Sec. 965. Prevention of waste, fraud, and abuse in the Medicaid and
CHIP programs.
Sec. 966. Illegal distribution of a Medicare, Medicaid, or CHIP
beneficiary identification or billing privileges.
Sec. 967. Pilot program for the use of universal product numbers on
claim forms for reimbursement under the Medicare program.
Sec. 968. Prohibition of inclusion of social security account numbers
on Medicare cards.
Sec. 969. Implementation.

Subtitle A--Rescissions and Elimination of Wasteful Government Programs

SEC. 901. 15 PERCENT REDUCTION IN APPROPRIATIONS TO THE
EXECUTIVE OFFICE OF THE PRESIDENT AND CONGRESS.

(a) Rescissions.--
(1) In general.--There is rescinded an amount equal to 15
percent of the budget authority provided for any
discretionary account in appropriations to the Legislative
Branch for fiscal year 2011.
(2) Proportionate application.--Any rescission made by
paragraph (1) shall be applied proportionately--
(A) to each discretionary account and each item of budget
authority described in such paragraph; and
(B) within each such account and item, to each program,
project, and activity (with programs, projects, and
activities as delineated in the appropriation Act or
accompanying reports for the relevant fiscal year covering
such account or item, or for accounts and items not included
in appropriation Acts, as delineated in the most recently
submitted President's budget).
(3) Exception.--This subsection shall not apply to
appropriations under the heading ``CAPITOL POLICE''.
(4) Administration of across-the-board reductions.--In the
administration of paragraph (1), with respect to the budget
authority provided under the heading ``SENATE'' in--
(A) the percentage rescissions under paragraph (1) shall
apply to the total amount of all funds appropriated under
that heading; and
(B) the rescissions may be applied without regard to
paragraph (2).
(b) Appropriations to the Executive Office of the
President.--Notwithstanding any other provision of law, the
total amount of funds appropriated to the appropriations
account under the heading under the heading ``EXECUTIVE
OFFICE OF THE PRESIDENT AND FUNDS APPROPRIATED TO THE
PRESIDENT'' for each of fiscal years 2012 and 2013 may not
exceed the total amount of funds appropriated to that account
for fiscal year 2011 after application of the rescission
under subsection (a).
(c) Appropriations to Congress.--Notwithstanding any other
provision of law, the total amount of funds appropriated
under the headings ``SENATE'' and ``HOUSE OF
REPRESENTATIVES'' for each of fiscal years 2012 and 2013 may
not exceed the total amount of funds appropriated under those
headings for fiscal year 2011 after application of the
rescission under subsection (a).

SEC. 902. NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF
CONGRESS.

Notwithstanding any other provision of law, no adjustment
shall be made under section 601(a) of the Legislative
Reorganization Act of 1946 (2 U.S.C. 31) (relating to cost of
living adjustments for Members of Congress) during fiscal
years 2012, 2013, and 2014.

[[Page S8938]]

SEC. 903. FREEZE ON COST OF FEDERAL EMPLOYEES (INCLUDING
CIVILIAN EMPLOYEES OF THE DEPARTMENT OF
DEFENSE) SALARIES.

Notwithstanding any other provision of law, the total
amount of funds expended on salaries for civilian employees
of the Federal Government, including civilian employees of
the Department of Defense, for fiscal year 2011, fiscal year
2012, and fiscal year 2013 shall not exceed the total costs
for such salaries in fiscal year 2010: Provided, That the
amounts spent on salaries of members of the armed forces are
exempt from the provisions of this subsection: Provided
further, That nothing in this subsection prohibits an
employee from receiving an increase in salary or other
compensation so long as such an increase does not increase an
agency's net expenditures for employee salaries.

SEC. 904. REDUCTION IN THE NUMBER OF FEDERAL EMPLOYEES.

(a) Definition.--In this section, the term ``agency'' means
an executive agency as defined under section 105 of title 5,
United States Code.
(b) Determination of Number of Employees.--Not later than
60 days after the date of enactment of this Act, the Director
of the Office of Management and Budget shall determine the
number of full-time employees employed in each agency. The
head of each agency shall cooperate with the Director of the
Office of Management and Budget in making the determinations.
(c) Reductions.--Notwithstanding any other provision of
law, the head of each agency shall take such actions as
necessary, including a reduction in force under sections 3502
and 3595 of title 5, United States Code, to reduce the number
of full-time employees employed in that agency as determined
under subsection (b) by 10 percent not later than October 1,
2020.
(d) Replacement Hire Rate.--In implementing subsection (c),
the head of each agency may hire no more than 2 employees in
that agency for every 3 employees who leave employment in
that agency during any fiscal year.

SEC. 905. LIMITATION ON GOVERNMENT PRINTING COSTS.

Not later than 180 days after the date of enactment of this
Act, the Director of the Office of Management and Budget
shall coordinate with the heads of Federal departments and
independent agencies to--
(a) determine which Government publications could be
available on Government websites and no longer printed and to
devise a strategy to reduce overall Government printing costs
over the 10-year period beginning with fiscal year 2011,
except that the Director shall ensure that essential printed
documents prepared for social security recipients, medicare
beneficiaries, and other populations in areas with limited
internet access or use continue to remain available;
(b) establish government-wide Federal guidelines on
employee printing;
(c) issue on the Office of Management and Budget's public
website the results of a cost-benefit analysis on
implementing a digital signature system and on establishing
employee printing identification systems, such as the use of
individual employee cards or codes, to monitor the amount of
printing done by Federal employees; except that the Director
of the Office of Management and Budget shall ensure that
Federal employee printing costs unrelated to national
defense, homeland security, border security, national
disasters, and other emergencies do not exceed $860,000,000
annually; and
(d) issue guidelines requiring every department, agency,
commission or office to list at a prominent place near the
beginning of each publication distributed to the public and
issued or paid for by the Federal Government--
(1) the name of the issuing agency, department, commission
or office;
(2) the total number of copies of the document printed;
(3) the collective cost of producing and printing all of
the copies of the document; and
(4) the name of the firm publishing the document.

SEC. 906. LIMITATION OF GOVERNMENT TRAVEL COSTS.

(a) In General.--Within 60 days after the date of enactment
of this Act, the Director of the Office of Management and
Budget, in consultation with the heads of the Federal
departments and agencies, shall establish a definition of
``nonessential travel'' and criteria to determine if travel-
related expenses and requests by Federal employees meet the
definition of ``nonessential travel''. No travel expenses
paid for, in whole or in part, with Federal funds shall be
paid by the Federal Government unless a request is made prior
to the travel and the requested travel meets the criteria
established by this section. Any travel request that does not
meet the definition and criteria shall be disallowed,
including reimbursement for air flights, automobile rentals,
train tickets, lodging, per diem, and other travel-related
costs. The definition established by the Director of the
Office of Management and Budget may include exemptions in the
definition, including travel related to national defense,
homeland security, border security, national disasters, and
other emergencies. The Director of the Office of Management
and Budget shall ensure that all travel costs paid for in
part or whole by the Federal Government not related to
national defense, homeland security, border security,
national disasters, and other emergencies do not exceed
$5,000,000,000 annually.
(b) Rescissions.--
(1) Definitions.--In this subsection--
(A) the term ``agency''--
(i) means an executive agency as defined under section 105
of title 5, United States Code; and
(ii) does not include the Department of Defense; and
(B) the term ``travel expense amount'' means, with respect
to each agency, an amount equal to 20 percent of all funds
expended by that agency on travel expenses during fiscal year
2010.
(2) In general.--There is rescinded a travel expense amount
from appropriations made for fiscal year 2011 in each agency
appropriations account providing for travel expenses.
(3) Freeze.--Notwithstanding any other provision of law,
the total amount of funds appropriated to the appropriations
account providing for travel expenses for each agency for
each of fiscal years 2012 and 2013 may not exceed the total
amount of funds appropriated to that account for fiscal year
2011 after application of the rescission under paragraph (2).

SEC. 907. REDUCTION IN FEDERAL VEHICLE COSTS.

Notwithstanding any other provision of law--
(a) of the amounts made available to the General Services
Administration for the acquisition of new vehicles for the
Federal fleet for fiscal year 2011 and remaining unobligated
as of the date of enactment of this Act, an amount equal to
20 percent of all such amounts is rescinded;
(b) for fiscal year 2012 and each fiscal year thereafter--
(1) the amount made available to the General Services
Administration for the acquisition of new vehicles for the
Federal fleet shall not exceed an amount equal to 80 percent
of the amount made available for the acquisition of those
vehicles for fiscal year 2011 (before application of
subsection (a)); and
(2) the number of new vehicles acquired by the General
Services Administration for the Federal fleet shall not
exceed a number equal to 50 percent of the vehicles so
acquired for fiscal year 2011; and
(c) any amounts made available under Public Law 111-5 for
the acquisition of new vehicles for the Federal fleet shall
be disregarded by for purposes of determining the baseline.

SEC. 908. SALE OF EXCESS FEDERAL PROPERTY.

(a) In General.--Chapter 5 of subtitle I of title 40,
United States Code, is amended by adding at the end the
following:

``SUBCHAPTER VII--EXPEDITED DISPOSAL OF REAL PROPERTY

``Sec. 1A621. Definitions

``In this subchapter:
``(1) Director.--The term `Director' means the Director of
the Office of Management and Budget.
``(2) Landholding agency.--The term `landholding agency'
means a landholding agency (as defined in section 501(i) of
the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11411(i))).
``(3) Real property.--
``(A) In general.--The term `real property' means--
``(i) a parcel of real property under the administrative
jurisdiction of the Federal Government that is--

``(I) excess;
``(II) surplus;
``(III) underperforming; or
``(IV) otherwise not meeting the needs of the Federal
Government, as determined by the Director; and

``(ii) a building or other structure located on real
property described in clause (i).
``(B) Exclusion.--The term `real property' excludes any
parcel of real property, and any building or other structure
located on real property, that is to be closed or realigned
under the Defense Authorization Amendments and Base Closure
and Realignment Act (10 U.S.C. 2687 note; Public Law 100-
526).

``Sec. 1A622. Disposal program

``(a) In General.--Except as provided in subsection (e),
the Director shall, by sale or auction, dispose of a quantity
of real property with an aggregate value of not less than
$15,000,000,000 that, as determined by the Director, is not
being used, and will not be used, to meet the needs of the
Federal Government for the period of fiscal years 2010
through 2015.
``(b) Recommendations.--The head of each landholding agency
shall recommend to the Director real property for disposal
under subsection (a).
``(c) Selection of Properties.--After receiving
recommendations of candidate real property under subsection
(b), the Director--
``(1) with the concurrence of the head of each landholding
agency, may select the real property for disposal under
subsection (a); and
``(2) shall notify the recommending landholding agency head
of the selection of the real property.
``(d) Website.--The Director shall ensure that all real
properties selected for disposal under this section are
listed on a website that shall--
``(1) be updated routinely; and
``(2) include the functionality to allow any member of the
public, at the option of the member, to receive updates of
the list through electronic mail.
``(e) Transfer of Property.--The Director may transfer real
property selected for disposal under this section to the
Department

[[Page S8939]]

of Housing and Urban Development if the Secretary of Housing
and Urban Development determines that the real property is
suitable for use in assisting the homeless.''.
(b) Technical and Conforming Amendment.--The table of
sections for chapter 5 of subtitle I of title 40, United
States Code, is amended by inserting after the item relating
to section 611 the following:

``subchapter vii--expedited disposal of real property

``Sec. 621. Definitions.
``Sec. 622. Disposal program.''.

SEC. 909. PROHIBITION ON USE OF FEDERAL FUNDS TO PAY
UNEMPLOYMENT COMPENSATION TO MILLIONAIRES.

(a) Prohibition.--Notwithstanding any other provision of
law, no Federal funds may be used to make payments of
unemployment compensation (including such compensation under
the Federal-State Extended Compensation Act of 1970 and the
emergency unemployment compensation program under title IV of
the of the Supplemental Appropriations Act, 2008) in a year
to an individual whose resources in the preceding year was
equal to or greater than $1,000,000. For purposes of the
preceding sentence, with respect to a year, an individual's
resources shall be determined in the same manner as a subsidy
eligible individual's resources are determined for the year
for purposes of the Medicare part D drug benefit under
section 1860D-14(a)(3)(E) of the Social Security Act (42
U.S.C. 1395w-114(a)(3)(E)).
(b) Effective Date.--The prohibition under subsection (a)
shall apply to weeks of unemployment beginning on or after
January 1, 2011.

SEC. 910. MANDATORY ELIMINATION OF DUPLICATIVE GOVERNMENT
PROGRAMS.

(a) Reducing Duplication.--The Director of the Office of
Management Budget and the Secretary of each Federal
Government agency (and the head of each independent agency)
shall work with the Chairman and ranking member of the
relevant congressional appropriations subcommittees and the
congressional authorizing committees and the Director of the
Office of Management Budget to consolidate programs with
duplicative goals, missions, and initiatives.
(b) OMB Report.--Within 120 days after the date of
enactment of this section, the Director of the Office of
Management and Budget shall submit to Congress a list of
programs with duplicative goals, missions, and initiatives
with recommendations for consolidation or elimination.
(c) Failure to Act.--If Congress takes no action to address
the recommendations submitted in subsection (b) within 60
days, Secretary of each Federal Government agency and the
head of each independent agency shall carry out the
recommendations as submitted to Congress.

SEC. 911. COLLECTION OF UNPAID TAXES FROM EMPLOYEES OF THE
FEDERAL GOVERNMENT.

(a) In General.--Chapter 73 of title 5, United States Code,
is amended by adding at the end the following:

``SUBCHAPTER VIII--COLLECTION OF UNPAID TAXES FROM EMPLOYEES OF THE
FEDERAL GOVERNMENT

``Sec. 7381. Collection of unpaid taxes from employees of the
Federal Government

``(a) Definitions.--For purposes of this section--
``(1) the term `seriously delinquent tax debt' means an
outstanding debt under the Internal Revenue Code of 1986 for
which a notice of lien has been filed in public records
pursuant to section 6323 of such Code, except that such term
does not include--
``(A) a debt that is being paid in a timely manner pursuant
to an agreement under section 6159 or section 7122 of such
Code; and
``(B) a debt with respect to which a collection due process
hearing under section 6330 of such Code, or relief under
subsection (a), (b), or (f) of section 6015 of such Code, is
requested or pending; and
``(2) the term `Federal employee' means--
``(A) an employee, as defined by section 2105; and
``(B) an employee of the United States Congress, including
Members of the House of Representatives and Senators.
``(b) Collection of Unpaid Taxes.--The Internal Revenue
Service shall coordinate with the Department of Treasury and
the hiring agency of a Federal employee who has a seriously
delinquent tax debt to collect such taxes by withholding a
portion of the employee's salary over a period set by the
hiring agency to ensure prompt payment.''.
(b) Clerical Amendment.--The analysis for chapter 73 of
title 5, United States Code, is amended by adding at the end
the following:

``subchapter viii--collection of unpaid taxes from employees of the
federal government

``Sec. 7381. Collection of unpaid taxes from employees of the Federal
Government.''.

SEC. 912. TEN PERCENT REDUCTION IN VOLUNTARY CONTRIBUTIONS TO
THE UNITED NATIONS.

Notwithstanding any other provision of law, of the funds
appropriated or otherwise made available for fiscal year
2011, voluntary contributions to the United Nations paid by
the United States shall not exceed an amount that is 10
percent less than the amount provided in fiscal year 2010.

SEC. 913. LOW-PRIORITY CONSTRUCTION PROJECTS OF CORPS OF
ENGINEERS.

(a) Termination of Authority.--The authority to carry out
low-priority construction projects of the Corps of Engineers
is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for low-priority
construction projects of the Corps of Engineers that remain
unobligated as of the date of enactment of this Act are
rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the projects referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects
described in paragraph (1), as determined by the Secretary of
the Army, in consultation with other appropriate Federal
agencies.

SEC. 914. TEN PERCENT REDUCTION IN INTERNATIONAL DEVELOPMENT
AND HUMANITARIAN ASSISTANCE FUNDING.

Notwithstanding any other provision of law, of the funds
appropriated or otherwise made available for fiscal year
2011, international development and humanitarian assistance
expenditures of the United States shall not exceed an amount
that is 10 percent less than the amount provided in fiscal
year 2010.

SEC. 915. ELIMINATION OF THE SAFE AND DRUG-FREE SCHOOLS AND
COMMUNITIES PROGRAM.

(a) Repeal.--Part A of title IV of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7101 et seq.) is
repealed.
(b) Recision of Funds.--Notwithstanding any other provision
of law, all unobligated balances held by the Secretary of
Education for the Safe and Drug-Free Schools and Communities
Program under part A of title IV of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7101 et seq.), as
in effect on the day before the date of enactment of this
Act, are rescinded and no funds appropriated hereafter for
such activities shall be expended, except as determined
necessary or essential by such Secretary, in consultation
with the appropriate Federal agencies.

SEC. 916. RESCISSION OF AMOUNTS FOR ECONOMIC DEVELOPMENT
ADMINISTRATION.

Notwithstanding any other provision of law--
(1) all amounts made available for programs, activities,
and grants of the Economic Development Administration that
remain unobligated as of the date of enactment of this Act
are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the programs, activities, and grants referred
to in paragraph (1) shall be expended, other than such
amounts as are necessary to cover costs incurred in
terminating such programs, activities, and grants, as
determined by the Secretary of Commerce, in consultation with
other appropriate Federal agencies.

SEC. 917. DEPARTMENT OF JUSTICE WASTEFUL ACTIVITIES.

Notwithstanding any other provision of law, 5 percent of
all unobligated balances held by the Attorney General as of
the date of enactment of this Act are rescinded to eliminate
wasteful activities of the Department of Justice.

SEC. 918. RESCISSION OF AMOUNTS FOR HOLLINGS MANUFACTURING
PARTNERSHIP PROGRAM AND BALDRIDGE PERFORMANCE
EXCELLENCE PROGRAM.

Notwithstanding any other provision of law--
(1) all amounts made available for the Hollings
Manufacturing Partnership Program and the Baldridge
Performance Excellence Program that remain unobligated as of
the date of enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the programs referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects and
activities under such programs, as determined by the
Secretary of Commerce, in consultation with other appropriate
Federal agencies.

SEC. 919. FOSSIL FUEL APPLIED RESEARCH.

(a) Termination of Authority.--The authority of the
Secretary of Energy to carry out fossil fuel applied research
is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for fossil fuel applied
research described in subsection (a) that remain unobligated
as of the date of enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for research referred to in paragraph (1) shall
be expended, other than such amounts as are necessary to
cover costs incurred in terminating ongoing research
described in paragraph (1), as determined by the Secretary of
Energy, in consultation with other appropriate Federal
agencies.

SEC. 920. CORPORATION FOR PUBLIC BROADCASTING.

Notwithstanding any other provision of law, the portion of
all unobligated balances held by the Corporation for Public
Broadcasting that consists of Federal funds are rescinded and
no Federal funds appropriated hereafter for the Corporation
for Public Broadcasting shall be obligated or expended by
such Corporation.

[[Page S8940]]

SEC. 921. FIFTEEN PERCENT REDUCTION IN FISCAL YEAR 2011
FUNDING FOR THE DEPARTMENT OF DEFENSE FOR
PROCUREMENT.

Notwithstanding any other provision of law, the amount
available to the Department of Defense for fiscal year 2011
for procurement is the amount equal to the aggregate amount
otherwise authorized to be appropriated to the Department for
that fiscal year for procurement minus an amount equal to 15
percent of such aggregate amount.

SEC. 922. TEN PERCENT REDUCTION IN FISCAL YEAR 2011 FUNDING
FOR THE DEPARTMENT OF DEFENSE FOR RESEARCH,
DEVELOPMENT, TEST, AND EVALUATION.

Notwithstanding any other provision of law, the amount
available to the Department of Defense for fiscal year 2011
for research, development, test, and evaluation is the amount
equal to the aggregate amount otherwise authorized to be
appropriated to the Department for that fiscal year for
research, development, test, and evaluation minus an amount
equal to 10 percent of such aggregate amount.

SEC. 923. REDUCTION IN DEPARTMENT OF DEFENSE SPENDING IN
SUPPORT OF MILITARY INSTALLATIONS.

The Secretary of Defense shall reduce the amount obligated
or expended in support of military installations through the
reduction or elimination of waste, fraud, and abuse
attributable to programs and activities related to such
support.

SEC. 924. RESCISSION OF DIPLOMATIC AND CONSULAR PROGRAMS
FUNDING.

Ten percent of the funds appropriated or otherwise made
available to the Secretary of State for diplomatic and
consular programs and available for obligation as of the date
of the enactment of this Act is hereby rescinded.

SEC. 925. ELIMINATION OF PROGRAM TO PAY INSTITUTIONS OF
HIGHER EDUCATION FOR ADMINISTRATIVE EXPENSES
RELATING TO STUDENT AID PROGRAM.

(a) Repeal.--Section 489 of the Higher Education Act of
1965 (20 U.S.C. 1096) is repealed.
(b) Recession.--Notwithstanding any other provision of law,
all unobligated balances held by the Secretary of Education
for payments to institutions of higher education under
section 489 of the Higher Education Act of 1965 (20 U.S.C.
1096), as in effect on the day before the date of enactment
of this Act, are rescinded and no funds appropriated
hereafter for such payments shall be expended, except as
determined necessary or essential by such Secretary, in
consultation with the appropriate Federal agencies.

SEC. 926. ELIMINATION OF GRANTS TO LARGE AND MEDIUM HUB
AIRPORTS UNDER AIRPORT IMPROVEMENT PROGRAM.

Notwithstanding any provision of subchapter I of chapter
471 of title 49, United States Code, or any other provision
of law--
(1) no large hub airport or medium hub airport (as those
terms are defined in section 47102 of such title) may receive
a grant under the airport improvement program under such
subchapter;
(2) all amounts made available for grants to large hub
airports or medium hub airports under the airport improvement
program that remain unobligated as of the date of the
enactment of this Act are rescinded; and
(3) no amounts made available after the date of the
enactment of this Act for grants to large hub airports or
medium hub airports under the airport improvement program
shall be obligated or expended, other than such amounts as
are necessary to cover costs incurred in terminating ongoing
projects and activities under that program, as determined by
the Secretary of Transportation, in consultation with other
appropriate Federal agencies.

SEC. 927. CONSOLIDATE ALL FEDERAL FIRE MANAGEMENT PROGRAMS
AND REDUCING FUNDING BY 10 PERCENT.

(a) Consolidation.--Notwithstanding any other provision of
law, the Secretary of Homeland Security shall consolidate all
fire management programs carried out under laws administered
by the Secretary.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) of amounts made available for programs consolidated
under subsection (a), the lesser of 10 percent of such
amounts, on the one hand, and the amount of such amounts that
remain unobligated as of the date of enactment of this Act,
on the other hand, are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the programs referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating or reducing ongoing
projects and activities under such programs, as determined by
the Secretary of Homeland Security, in consultation with
other appropriate Federal agencies.

SEC. 928. HIGH-ENERGY COST GRANT PROGRAM.

(a) Repeal.--Section 19 of the Rural Electrification Act of
1936 (7 U.S.C. 918a) is repealed.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the program carried out
under section 19 of the Rural Electrification Act of 1936 (7
U.S.C. 918a) (as in existence on the day before the date of
enactment of this Act) that remain unobligated as of the date
of enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the program referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating the program described
in paragraph (1), as determined by the Secretary of
Agriculture, in consultation with other appropriate Federal
agencies.

SEC. 929. RESOURCE CONSERVATION AND DEVELOPMENT PROGRAMS.

(a) Termination of Authority.--The authority to carry out
the resource conservation and development program of the
Natural Resources Conservation Service of the Department of
Agriculture is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the resource
conservation and development program of the Natural Resources
Conservation Service of the Department of Agriculture (as in
existence on the day before the date of enactment of this
Act) that remain unobligated as of the date of enactment of
this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the program referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects and
activities under that program, as determined by the
Secretary of Agriculture, in consultation with other
appropriate Federal agencies.

SEC. 930. REPEAL OF LEAP.

(a) Repeal of LEAP.--Subpart 4 of part A of title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070c) is repealed.
(b) Recession.--Notwithstanding any other provision of law,
all unobligated balances held by the Secretary of Education
for the Leveraging Educational Assistance Partnership Program
under subpart 4 of part A of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1070c), as in effect on the day before
the date of enactment of this Act, are rescinded and no funds
appropriated hereafter for such program shall be expended,
except as determined necessary or essential by such
Secretary, in consultation with the appropriate Federal
agencies.

SEC. 931. ELIMINATION OF THE B.J. STUPAK OLYMPIC SCHOLARSHIPS
PROGRAM.

(a) Repeal.--Section 1543 of the Higher Education
Amendments of 1992 (20 U.S.C. 1070 note) is repealed.
(b) Elimination of Funding.--Notwithstanding any other
provision of law, all unobligated balances held by the
Secretary of Education for the B.J. Stupak Olympic
Scholarships program under section 1543 of the Higher
Education Amendments of 1992 (20 U.S.C. 1070 note), as in
effect on the day before the date of enactment of this Act,
are rescinded and no funds appropriated hereafter for such
activities shall be expended, except as determined necessary
or essential by such Secretary, in consultation with the
appropriate Federal agencies.

SEC. 932. REPEAL OF ROBERT C. BYRD HONORS SCHOLARSHIP
PROGRAM.

(a) Repeal of LEAP.--Subpart 6 of part A of title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070c) is repealed.
(b) Recession.--Notwithstanding any other provision of law,
all unobligated balances held by the Secretary of Education
for the Robert C. Byrd Honors Scholarship Program under
subpart 6 of part A of title IV of the Higher Education Act
of 1965 (20 U.S.C. 1070c), as in effect on the day before the
date of enactment of this Act, are rescinded and no funds
appropriated hereafter for such program shall be expended,
except as determined necessary or essential by such
Secretary, in consultation with the appropriate Federal
agencies.

SEC. 933. ELIMINATION OF THE HISTORIC WHALING AND TRADING
PARTNERS PROGRAM.

(a) Repeal.--Subpart 12 of part D of title V of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7265 et seq.) is repealed.
(b) Recision of Funds.--Notwithstanding any other provision
of law, all unobligated balances held by the Secretary of
Education for the Educational, Cultural, Apprenticeship, and
Exchange Programs for Alaska Natives, Native Hawaiians, and
Their Historical Whaling and Trading Partners in
Massachusetts under subpart 12 of part D of title V of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7265 et seq.), as in effect on the day before the date of
enactment of this Act, are rescinded and no funds
appropriated hereafter for such activities shall be expended,
except as determined necessary or essential by such
Secretary, in consultation with the appropriate Federal
agencies.

SEC. 934. ELIMINATION OF THE UNDERGROUND RAILROAD EDUCATIONAL
AND CULTURAL PROGRAM.

(a) Repeal.--Section 841 of the Higher Education Amendments
of 1998 (20 U.S.C. 1153) is repealed.
(b) Elimination of Funding.--Notwithstanding any other
provision of law, all unobligated balances held by the
Secretary of Education for the Underground Railroad
educational and cultural program under section 841 of the
Higher Education Amendments of 1998 (20 U.S.C. 1153), as in
effect on the day before the date of enactment of this Act,
are rescinded and no funds appropriated hereafter for such
activities shall be expended, except as determined necessary
or essential by such Secretary, in consultation with the
appropriate Federal agencies.

[[Page S8941]]

SEC. 935. BROWNFIELDS ECONOMIC DEVELOPMENT INITIATIVE.

(a) In General.--Notwithstanding section 108(q) of the
Housing and Community Development Act of 1974 (42 U.S.C.
5309(q)) or any other provision of law, the Secretary of
Housing and Urban Development may not make any competitive
economic development grants, as otherwise authorized by
section 108(q) of that Act, for Brownfields redevelopment
projects.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for grants described in
subsection (a) that remain unobligated as of the date of
enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for grants described in subsection (a) shall be
expended, other than such amounts as are necessary to cover
costs incurred in terminating ongoing projects and activities
under those grants, as determined by the Secretary of Housing
and Urban Development, in consultation with other appropriate
Federal agencies.

SEC. 936. ELECTION REFORM GRANTS.

(a) Termination of Authority.--The authority to make
requirements payments to States under part 1 of subtitle D of
title II of the Help America Vote Act of 2002 (42 U.S.C.
15401 et seq.) is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for such requirements
payments (as of the day before the date of enactment of this
Act) that remain unobligated as of the date of enactment of
this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for such requirements payments shall be expended,
other than such amounts as are necessary to cover costs
incurred in terminating ongoing projects and activities using
such requirements payments, as determined by the
Administrator of General Services, in consultation with other
appropriate Federal agencies.

SEC. 937. ELECTION ASSISTANCE COMMISSION.

(a) Termination of Authority.--The Election Assistance
Commission established under section 201 of the Help America
Vote Act of 2002 (42 U.S.C. 15321) is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the Election Assistance
Commission (as in existence on the day before the date of
enactment of this Act) that remain unobligated as of the date
of enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the Commission described in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects and
activities of the Commission, as determined by the
Administrator of General Services, in consultation with other
appropriate Federal agencies.

SEC. 938. EMERGENCY OPERATIONS CENTER GRANT PROGRAM.

(a) Termination.--Section 614 of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C.
5196c) is repealed.
(b) Rescission.--Notwithstanding any other provision of
law, all unobligated balances held by the Secretary of
Homeland Security for the emergency operations center grant
program under section 614 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5196c), as in
effect on the day before the date of enactment of this Act,
are rescinded and no funds appropriated hereafter for such
activities shall be expended, except as determined necessary
or essential by the Secretary of Homeland Security, in
consultation with the appropriate Federal agencies.

SEC. 939. ELIMINATION OF HEALTH CARE FACILITIES AND
CONSTRUCTION PROGRAM.

Notwithstanding any other provision of law, all unobligated
balances held by the Secretary of Health and Human Services
for health care facilities and construction are rescinded and
no funds appropriated hereafter for such activities shall be
expended, except as determined necessary or essential by such
Secretary, in consultation with the appropriate Federal
agencies.

SEC. 940. HIGH PRIORITY SURFACE TRANSPORTATION PROJECTS.

(a) In General.--Section 1702 of the Safe, Accountable,
Flexible, Efficient Transportation Equity Act: A Legacy for
Users (Public Law 109-59; 119 Stat. 1256) is repealed.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for high priority projects
under section 1702 of the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users
(Public Law 109-59; 119 Stat. 1256) (before the amendment
made by subsection (a)) that remain unobligated as of the
date of enactment of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for high priority projects described in paragraph
(1) shall be expended, other than such amounts as are
necessary to cover costs incurred in terminating ongoing
projects and activities under those projects, as determined
by the Secretary of Transportation, in consultation with
other appropriate Federal agencies.

SEC. 941. SAVE AMERICA'S TREASURES PROGRAM; PRESERVE AMERICA
PROGRAM.

(a) Repeals.--Sections 7302 and 7303 of the Omnibus Public
Land Management Act of 2009 (16 U.S.C. 469n, 469o) are
repealed.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the Save America's
Treasures Program or Preserve America Program that remain
unobligated as of the date of enactment of this Act are
rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the programs referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects and
activities under those programs, as determined by the
Secretary of the Interior in consultation with other
appropriate Federal agencies.

SEC. 942. TARGETED WATER INFRASTRUCTURE GRANTS.

(a) Termination of Authority.--The Targeted Watershed
Grants Program and the U.S.-Mexico Border Water
Infrastructure Program of the Environmental Protection Agency
are terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the Targeted Watershed
Grants Program and the U.S.-Mexico Border Water
Infrastructure Program of the Environmental Protection Agency
(as in existence on the day before the date of enactment of
this Act) that remain unobligated as of the date of enactment
of this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the programs referred to in paragraph (1) (as
so in existence) shall be expended, other than such amounts
as are necessary to cover costs incurred in terminating
ongoing projects and activities under those programs, as
determined by the Administrator of the Environmental
Protection Agency, in consultation with other appropriate
Federal agencies.

SEC. 943. NATIONAL PARK SERVICE CHALLENGE COST SHARE PROGRAM.

(a) Termination of Authority.--The authority to provide
Department of the Interior Challenge Cost Share Program
grants is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the Department of the
Interior Challenge Cost Share Program (as in existence on the
day before the date of enactment of this Act) that remain
unobligated as of the date of enactment of this Act are
rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the Department of the Interior Challenge Cost
Share Program shall be expended, other than such amounts as
are necessary to cover costs incurred in terminating ongoing
projects and activities under the program, as determined by
the Secretary of the Interior in consultation with other
appropriate Federal agencies.

SEC. 944. TERMINATION OF THE CONSTELLATION PROGRAM OF THE
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION.

(a) Termination Required.--The Administrator of the
National Aeronautics and Space Administration shall terminate
the Constellation Program of the National Aeronautics and
Space Administration.
(b) Disposition of Unobligated Funds.--
(1) Rescission.--Except as provided in paragraph (2), any
funds available for obligation by the National Aeronautics
and Space Administration as of the date of the enactment of
this Act for the Constellation Program are hereby rescinded.
(2) Availability for wind-up of program.--Funds described
in paragraph (1) may be utilized by the National Aeronautics
and Space Administration solely for costs related to the
winding-up of the provision of the Constellation Program.

SEC. 945. DELTA HEALTH INITIATIVE.

Notwithstanding any other provision of law, all unobligated
balances held by the Secretary of Health and Human Services
to carry out the Delta Health Initiative are rescinded and no
funds appropriated hereafter for such Initiative shall be
expended, except as determined necessary or essential by such
Secretary, in consultation with the appropriate Federal
agencies.

SEC. 946. DEPARTMENT OF AGRICULTURE HEALTH CARE SERVICES
GRANT PROGRAM.

(a) Termination of Authority.--The authority to carry out
any health care services grant program of the Department of
Agriculture is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for any health care services
grant program of the Department of Agriculture (as in
existence on the day before the date of enactment of this
Act) that remain unobligated as of the date of enactment of
this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the program referred to in paragraph (1)
shall be expended, other than such amounts as are necessary
to cover costs incurred in terminating ongoing projects and
activities under that program, as determined by the Secretary
of Agriculture, in consultation with other appropriate
Federal agencies.

[[Page S8942]]

SEC. 947. ELIMINATION OF LOAN REPAYMENT FOR CIVIL LEGAL
ASSISTANCE ATTORNEYS.

(a) Repeal.--Section 428L of the Higher Education Act of
1965 (20 U.S.C. 1078-12) is repealed.
(b) Elimination of Funding.--Notwithstanding any other
provision of law, all unobligated balances held by the
Secretary of Education for the Repayment for Civil Legal
Assistance Attorneys program under section 428L of the Higher
Education Act of 1965 (20 U.S.C. 1078-12), as in effect on
the day before the date of enactment of this Act, are
rescinded and no funds appropriated hereafter for such
activities shall be expended, except as determined necessary
or essential by such Secretary, in consultation with the
appropriate Federal agencies.

SEC. 948. TARGETED AIR SHED GRANT PROGRAM.

(a) Termination of Authority.--The Targeted Air Shed Grant
Program of the Environmental Protection Agency is terminated.
(b) Rescission.--Notwithstanding any other provision of
law--
(1) all amounts made available for the Targeted Air Shed
Grant Program of the Environmental Protection Agency (as in
existence on the day before the date of enactment of this
Act) that remain unobligated as of the date of enactment of
this Act are rescinded; and
(2) no amounts made available after the date of enactment
of this Act for the program referred to in paragraph (1) (as
so in existence) shall be expended, other than such amounts
as are necessary to cover costs incurred in terminating
ongoing projects and activities under that program, as
determined by the Administrator of the Environmental
Protection Agency, in consultation with other appropriate
Federal agencies.

SEC. 949. REQUIRING TRANSPARENCY AND ENSURING NO SPECIAL
TREATMENT FOR THE AARP OR AMA.

(a) Requirement.--Notwithstanding any other provision of
law, no Federal grants or contracts may be made available to
the AARP or the American Medical Association (commonly
referred to as the ``AMA'') for fiscal year 2011 or any
fiscal year thereafter unless awarded by a competitive
bidding process.
(b) Disclosure Conditions.--Any physician trade and
lobbying organization partnering with the Federal Government
by participating in technical reviews, making health care
payment policy recommendations, representing physician
interests on advisory panels, or otherwise representing
physicians in matters being reviewed or examined by the
Department of Health and Human Services shall disclose the
following:
(1) The number of dues paying physician-members the
organization currently represents.
(2) The professional status of such members, whether said
physicians are currently practicing medicine, teaching,
retired, or a medical student in residency.
(c) Membership Requirement.--No physician trade and
lobbying organization shall be eligible to participate in
activities listed in subsection (b) unless such organizations
have a membership composed of at least 50 percent of
currently-practicing physicians in the same calendar year.
The requirement of the preceding sentence shall apply to all
physician trade organizations, regardless of whether the
organization is a State, regional, or national organization,
and regardless of what specialty or practice areas said
organizations represent.
(d) Requirement for Certain Medigap Sellers or Issuers.--
Sellers or issuers of medicare supplemental policies under
section 1882 of the Social Security Act (42 U.S.C. 1395ss)
that constitute more than 20 percent of the market share of
the previous fiscal year shall be required to spend at least
80 percent of their premium dollars on medical claims to
ensure value for seniors.

Subtitle B--Fighting Fraud and Abuse to Save Taxpayers' Dollars

SEC. 960. FINDINGS.

Congress makes the following findings:
(1) The Medicare program loses an estimated $60,000,000,000
annually to wasted and fraudulent payments.
(2) The Medicaid program also suffers from rampant fraud.
As the Office of the Inspector General of the Department of
Health and Human Services noted in 2009, in an analysis of
the only source of nationwide Medicaid claims and beneficiary
eligibility information, the Medicaid Statistical Information
System, the Federal Government does not have ``timely,
accurate, or comprehensive information for fraud, waste, and
abuse detection'' in the Medicaid program.
(3) Absent comprehensive estimates, the Medicaid program's
improper payment rate may be the most objective measure of
taxpayer dollars lost to fraud. The national average improper
payment rate ranges between 8.7 percent and 10.5 percent, but
many States have much higher improper payment rates.
(4) The new Federal health reform law substantially expands
the Medicaid program, significantly changes the Medicare
program, creates new mandates and regulations, and will send
hundreds of billions of dollars to insurance companies.
(5) It is the duty of public officials and public servants
in Congress and the Administration to protect the American
public's taxpayer dollars. Congress and the Administration
must continue to aggressively combat waste, fraud, and abuse
in public health care programs.
(6) The Inspector General of the Department of Health and
Human Services has stated that ``swift and effective
detection of and response to waste, fraud, and abuse remain
an essential program integrity strategy''. Furthermore, the
Inspector General noted that ``effective use of Medicare and
Medicaid data is critical to the success of the Government's
efforts to reduce waste, fraud, and abuse''.
(7) The loss of taxpayer dollars due to waste and fraud
under the Medicare and Medicaid programs not only threatens
the financial viability of those programs, it erodes the
public trust. American taxpayers should not be expected to
tolerate rampant waste, fraud, and abuse in publicly funded
health care programs.
(8) Congress supports the commitment of the Office of the
Inspector General of the Department of Health and Human
Services to ``enhancing existing data analysis and mining
capabilities and employing advanced techniques such as
predictive analytics and social network analysis, to counter
new and existing fraud schemes''.
(9) Congress supports the use of predictive modeling and
other smart technologies that can transform the current ``pay
and chase'' payment cultures under the Medicare and Medicaid
programs and prevent taxpayer dollars from being lost to
waste, fraud, and abuse.

SEC. 961. TRACKING EXCLUDED PROVIDERS ACROSS STATE LINES.

(a) Greater Coordination.--In order to ensure that
providers of services and suppliers that have operated in one
State and are excluded from participation in the Medicare
program are unable to begin operation and participation in
other Federal health care programs in another State, the
Secretary shall provide for increased coordination between
the following:
(1) The Administrator of the Centers for Medicare &
Medicaid Services.
(2) Regional offices of the Centers for Medicare & Medicaid
Services.
(3) Medicare administrative contractors, fiscal
intermediaries, and carriers.
(4) State health agencies, State plans under title XIX of
the Social Security Act (42 U.S.C. 1396 et seq.), State plans
under title XXI of such Act (42 U.S.C. 1397aa et seq.), and
entities that contract with such agencies and plans, as
directed by the Secretary.
(5) The Federation of State Medical Boards.
(b) Improved Information Systems.--
(1) In general.--The Secretary shall improve information
systems to allow greater integration between databases under
the Medicare program so that--
(A) Medicare administrative contractors, fiscal
intermediaries, and carriers have immediate access to
information identifying providers and suppliers excluded from
participation in the Medicare program, the Medicaid program
under title XIX of the Social Security Act, the State
Children's Health Insurance Program under title XXI of such
Act, and other Federal health care programs; and
(B) such information can be shared on a real-time basis, in
accordance with protocols established under subsection
(g)(2)--
(i) across Federal health care programs and agencies,
including between the Department of Health and Human
Services, the Social Security Administration, the Department
of Veterans Affairs, the Department of Defense, the
Department of Justice, and the Office of Personnel
Management; and
(ii) with State health agencies, State plans under title
XIX of the Social Security Act (42 U.S.C. 1396 et seq.),
State child health plans under title XXI of such Act (42
U.S.C. 1397aa et seq.), and entities that contract with such
agencies and plans, as directed by the Secretary.
(2) Sharing of information in addition to heat efforts.--
The information shared under paragraph (1) shall be in
addition to, and shall not replace, activities of the Health
Care Fraud Prevention and Enforcement Action Team (HEAT)
established by the Attorney General and the Department of
Health and Human Services.
(3) Appropriate coordination.--In implementing this
subsection, the Secretary shall provide for the maximum
appropriate coordination with the process established under
section 6401(b)(2) of the Patient Protection and Affordable
Care Act (Public Law 111-148).
(c) ``One PI'' Database for Medicare, Medicaid, and CHIP.--
(1) In general.--The Secretary shall--
(A) continue to upload Medicare claims, provider, and
beneficiary data into the Integrated Data Repository under
section 1128J(a)(1) of the Social Security Act, as added by
section 6402(a) of the Patient Protection and Affordable Care
Act until such time as the Secretary determines that the
Integrated Data Repository is completed; and
(B) fully implement the waste, fraud, and abuse detection
solution of the Centers for Medicare & Medicaid Services,
called the ``One PI project'' (in this subsection referred to
as the ``project'') by not later than January 1, 2013.
(2) Access.--The Secretary, in consultation with Inspector
General of the Department of Health and Human Services, may
allow stakeholders who combat, or could assist in combating,
waste, fraud, and abuse under Federal health care programs to
have access to the One PI system established under the
project. Such stakeholders may include the Director of the
Federal Bureau of Investigation, the Comptroller General of
the United States, Medicare administrative

[[Page S8943]]

contractors, fiscal intermediaries, and carriers.
(d) Federal and State Agency Access to National
Practitioner Data Bank.--For purposes of enhancing data
sharing in order to identify programmatic weaknesses and
improving the timeliness of analysis and actions to prevent
waste, fraud, and abuse, relevant Federal and State agencies,
including the Department of Health and Human Services, the
Department of Justice, State departments of health, State
Medicaid plans under title XIX of the Social Security Act,
State child health plans under title XXI of such Act, and
State medicaid fraud control units (as described in section
1903(q) of the Social Security Act (42 U.S.C. 1396b(q))),
shall have real-time access to the National Practitioner Data
Bank, as directed by the Secretary. The Secretary may, in
consultation with the Inspector General of the Department of
Health and Human Services, give such real-time access to
State attorneys general and State and local law enforcement
agencies.
(e) Access to Claims and Payment Databases.--Section
1128J(a)(2) of the Social Security Act, as added by section
6402(a) of the Patient Protection and Affordable Care Act
(Public Law 111-148) is amended--
(1) by striking ``databases.--For purposes'' and inserting
``databases.--
``(A) Access for the conduct of law enforcement and
oversight activities.--For purposes'';
(2) in subparagraph (A), as added by paragraph (1), by
inserting ``, including the Integrated Data Repository under
paragraph (1)'' before the period at the end; and
(3) by adding at the end the following new subparagraph:
``(B) Access to reduce waste, fraud, and abuse.--For
purposes of reducing waste, fraud, and abuse, and to the
extent consistent with applicable information, privacy,
security, and disclosure laws, including the regulations
promulgated under the Health Insurance Portability and
Accountability Act of 1996 and section 552a of title 5,
United States Code, and subject to any information systems
security requirements under such laws or otherwise required
by the Secretary, the Secretary, in consultation with the
Inspector General of the Department of Health and Human
Services, may allow State Medicaid fraud control units and
State and local law enforcement officials to have access to
claims and payment data of the Department of Health and Human
Services and its contractors related to titles XVIII, XIX,
and XXI, including the Integrated Data Repository under
paragraph (1).''.
(f) Ensuring Data Is Uploaded to the IDR on a Daily
Basis.--Section 1128J(a)(1) of the Social Security Act, as
added by section 6402(a) of the Patient Protection and
Affordable Care Act (Public Law 111-148) is amended by adding
at the end the following new subparagraph:
``(C) Uploading of medicare claims data on a daily basis.--
All Medicare claims data shall be uploaded into the
Integrated Data Repository on a daily basis.''.
(g) Real-Time Access to Data.--
(1) In general.--The Secretary shall ensure that any data
provided to an entity or individual under the provisions of
or amendments made by this section is provided to such entity
or individual on a real-time basis, in accordance with
protocols established by the Secretary under paragraph (2).
The Secretary shall consult with the Inspector General of the
Department of Health and Human Services prior to implementing
this subsection.
(2) Protocols.--
(A) In general.--The Secretary shall establish protocols to
ensure the secure transfer and storage of any data provided
to another entity or individual under the provisions of or
amendments made by this section.
(B) Consideration of hhs oig recommendations.--In
establishing protocols under subparagraph (A), the Secretary
shall take into account recommendations submitted to the
Secretary by the Inspector General of the Department of
Health and Human Services with respect to the secure transfer
and storage of such data.
(h) GAO Study and Report on Use of Federation of State
Medical Boards To Strengthen Enrollment Integrity
Processes.--
(1) Study.--The Comptroller General of the United States
shall, in consultation with the Federation of State Medical
Boards, conduct a study on whether and, if so, to what
degree, such Federation may be useful to the Secretary in
further strengthening the integrity of processes for
enrolling providers of services and suppliers under Federal
health care programs.
(2) Report.--Not later than 1 year after the date of
enactment of this Act, the Comptroller General of the United
States shall submit to Congress a report containing the
results of the study conducted under paragraph (1), together
with recommendations for such legislation and administrative
action as the Comptroller General determines appropriate.
(i) Definitions.--In this section:
(1) Administrator.--The term ``Administrator'' means the
Administrator of the Centers for Medicare & Medicaid
Services.
(2) CHIP.--The term ``CHIP'' means the State Children's
Health Insurance Program under title XXI of the Social
Security Act (42 U.S.C. 1397aa et seq.).
(3) Federal health care program.--The term ``Federal health
care program'' has the meaning given such term in section
1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)).
(4) HHS oig.--The term ``HHS OIG'' means the Inspector
General of the Department of Health and Human Services.
(5) Medicare administrative contractors, fiscal
intermediaries, and carriers.--The term ``Medicare
administrative contractors, fiscal intermediaries, and
carriers'' includes zone program integrity contractors,
program safeguard or integrity contractors, recovery audit
contractors under section 1893(h) of the Social Security Act
(42 U.S.C. 1395ddd(h)), and special investigative units at
Medicare contractors (as defined in section 1889(g) of the
Social Security Act (42 U.S.C. 1395zz(g))).
(6) Medicare program.--The term ``Medicare program'' means
the program under title XVIII of the Social Security Act (42
U.S.C. 1395 et seq.).
(7) Provider of services.--The term ``provider of
services'' has the meaning given such term in section 1861(u)
of the Social Security Act (42 U.S.C. 1395x(u)).
(8) Secretary.--The term ``Secretary'' means the Secretary
of Health and Human Services.
(9) State.--The term ``State'' includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, and American Samoa.
(10) Supplier.--The term ``supplier'' has the meaning given
such term in section 1861(d) of the Social Security Act (42
U.S.C. 1395x(d)).

SEC. 962. ACCESS FOR PRIVATE SECTOR AND GOVERNMENTAL
ENTITIES.

(a) In General.--Title XI of the Social Security Act (42
U.S.C. 1301 et seq.), as amended by section 6402(a) of the
Patient Protection and Affordable Care Act (Public Law 111-
148), is amended by inserting after section 1128J the
following new section:

``expanded access to the national practitioner data bank

``Sec. 1128K.  (a) Expanded Access.--
``(1) In general.--The information in the National
Practitioner Data Bank established pursuant to the Health
Care Quality Improvement Act of 1986 (42 U.S.C. 11101 et
seq.) may be available on a real-time basis, in accordance
with protocols established by the Secretary under subsection
(b), to--
``(A) Federal and State government agencies and health
plans, commercial health plans, and any health care provider,
supplier, or practitioner entering an employment or
contractual relationship with an individual or entity who has
been subject to a final adverse action in the past 10 years,
where the contract involves the furnishing of items or
services reimbursed by 1 or more Federal health care programs
(regardless of whether the individual or entity is paid by
the programs directly, or whether the items or services are
reimbursed directly or indirectly through the claims of a
direct provider); and
``(B) utilization and quality control peer review
organizations and accreditation entities as defined by the
Secretary, including but not limited to organizations
described in part B of this title and in section
1154(a)(4)(C).
``(2) No effect on access under other applicable law;
appropriate coordination.--Nothing in this section shall
affect the availability of information in the National
Practitioner Data Bank under other applicable law, including
the availability of such information to entities or
individuals under part B of the Health Care Quality
Improvement Act of 1986 (42 U.S.C. 11131 et seq.). In
implementing this section, the Secretary shall provide for
the maximum appropriate coordination with such part.
``(b) Protocols.--The Secretary shall establish protocols
to ensure the secure transfer and storage of data made
available under this section. In establishing such protocols
the Secretary shall take into account recommendations
submitted to the Secretary by the Inspector General of the
Department of Health and Human Services and the National
Association of Insurance Commissioners with respect to the
secure transfer and storage of such data, the establishment
or approval of a fee structure under subsection (c), and the
establishment of user access protocols.
``(c) Fees for Disclosure.--
``(1) In general.--
``(A) Fees.--Subject to paragraph (2), the Secretary may
establish or approve reasonable fees for the disclosure of
information under this section, including with respect to
requests by Federal agencies or other entities, such as
fiscal intermediaries and carriers, acting under contract on
behalf of such agencies.
``(B) Establishment or approval of fee amounts.--In
establishing or approving the amount of such fees, the
Secretary shall ensure that the total amount of the fees to
be collected is equal to the total costs of processing the
requests for disclosure and of providing such information.
Such fees shall be available to the Secretary to cover such
costs.
``(C) For-profit entities.--The Secretary may allow for-
profit entities to receive data under this section for a fee
that is comparable to the fee charged to a Federal agency or
other entity under subparagraph (A) with respect to a similar
request.
``(2) Free access to certain data.--
``(A) In general.--Not later than 1 year after the date of
enactment of the Fighting Fraud and Abuse to Save Taxpayers'
Dollars

[[Page S8944]]

Act, for purposes of identifying additional strategies and
tools to combat waste, fraud, and abuse, the Secretary--
``(i) establish protocols to ensure the secure transmission
of data under this section; and
``(ii) may ensure nonprofit academic, policy, and research
institutions have access to data from the National
Practitioner Data Bank.
``(B) Access free of charge.--Data shall be provided under
subparagraph (A)(ii) free of charge to academic, policy, and
research institutions.
``(C) Requirement.--Any academic, policy, or research
institution that is provided data under subparagraph (A)(ii)
shall, as a condition of receiving such data, be required to
share with the Secretary any findings using such data to
combat waste, fraud, and abuse (in a form and manner of the
academic, policy, or research institution's choosing).
``(d) Establishment of Appeals Process.--
``(1) In general.--The Secretary shall establish a
transparent and responsive appeals process under which a
provider of services or supplier may have their name removed
from the National Practitioner Data Bank. Under such process,
appeals shall be conducted in a timely manner (not more than
90 days after the earlier of the date of the listing in the
National Practitioner Data Bank or the issuance of any
penalty involved) in order to minimize the time that
providers of services or suppliers who successfully appeal
are excluded from participation under the programs under
titles XVIII and XIX.
``(2) Consultation.--The Secretary shall consult with major
colleges of medical practice in the United States, commercial
health plans, the Inspector General of the Department of
Health and Human Services, the National Association of
Insurance Commissioners, and the Federation of State Medical
Boards in establishing the appeals process under paragraph
(1).
``(e) Definitions.--In this section:
``(1) Commercial health plan.--The term `commercial health
plan' means health insurance coverage (as defined in section
2791 of the Public Health Service Act and including group
health plans).
``(2) Final adverse action.--The term `final adverse
action' means one or more of the following actions:
``(A) A Medicare-imposed revocation of any Medicare billing
privileges.
``(B) Suspension or revocation of a license to provide
health care by any State licensing authority.
``(C) A conviction of a Federal or State felony offense
within the last 10 years preceding enrollment, revalidation,
or re-enrollment.
``(D) An exclusion or debarment from participation in a
Federal or State health care program.''.
(b) Criminal Penalty for Misuse of Information Disclosed.--
Section 1128B(b) of the Social Security Act (42 U.S.C. 1320a-
7b(b)) is amended by adding at the end the following:
``(4) Whoever knowingly uses information disclosed from the
National Practitioner Data Bank under section 1128K for a
purpose other than those authorized under that section shall
be imprisoned for not more than 3 years or fined under title
18, United States Code, or both.''.
(c) Effective Date.--The amendments made by this section
shall take effect on the date of enactment of this Act.

SEC. 963. LIABILITY OF MEDICARE ADMINISTRATIVE CONTRACTORS
FOR CLAIMS SUBMITTED BY EXCLUDED PROVIDERS.

(a) Reimbursement to the Secretary for Amounts Paid to
Excluded Providers.--Section 1874A(b) of the Social Security
Act (42 U.S.C. 1395kk(b)) is amended by adding at the end the
following new paragraph:
``(6) Reimbursements to secretary for amounts paid to
excluded providers.--
``(A) Limitation.--
``(i) In general.--Except as provided in clause (ii), the
Secretary shall not enter into a contract with a Medicare
administrative contractor under this section unless the
contractor agrees to reimburse the Secretary for any amounts
paid by the contractor for with respect to any item or
service (other than an emergency item or service, not
including items or services furnished in an emergency room of
a hospital) which is furnished--

``(I) by an individual or entity during the period when
such individual or entity is excluded pursuant to section
1128, 1128A, 1156 or 1842(j)(2) from participation in the
program under this title; or
``(II) at the medical direction or on the prescription of a
physician during the period when he is excluded pursuant to
section 1128, 1128A, 1156 or 1842(j)(2) from participation in
the program under this title and when the person furnishing
such item or service knew or had reason to know of the
exclusion (after a reasonable time period after reasonable
notice has been furnished to the person).

``(ii) Exception.--Where a Medicare administrative
contractor pays a claim for payment for items or services
furnished by an individual or entity excluded from
participation in the programs under this title, pursuant to
section 1128, 1128A, 1156, or l866, and such Medicare
administrative contractor did not know or have reason to know
that such individual or entity was so excluded, then, to the
extent permitted by this title, and notwithstanding such
exclusion, the contractor shall not be required to reimburse
the Secretary under clause (i) for any amounts paid with
respect to such items or services. In each such case the
Secretary shall notify the contractor of the exclusion of the
individual or entity furnishing the items or services. A
Medicare administrative contractor shall not make payment for
items or services furnished by an excluded individual or
entity to a beneficiary after a reasonable time (as
determined by the Secretary in regulations) after the
Secretary has notified the contractor of the exclusion of
that individual or entity.
``(B) Requirement to review claims.--A Medicare
administrative contractor shall review claims submitted to
the contractor for payment for services under this title in
order to ensure that such services were not furnished by an
individual or entity during any period for which the
individual or entity is excluded from such participation (as
described in subparagraph (A)).''.
(b) Report on Effectiveness and Development of Scorecard
and Measurable Performance Metrics for Medicare
Contractors.--
(1) Report.--
(A) In general.--Not later than 12 months after the date of
enactment of this Act, the Secretary of Health and Human
Services shall submit to Congress a report on the overall
effectiveness and potential of Medicare contractors.
(B) Contents of report.--The report submitted under
subparagraph (A) shall include the Secretary's
recommendations for the development of measurable performance
metrics and a scorecard for Medicare contractors (or, in the
case of Medicare administrative contractors, updated and
revised measurable performance metrics and a revised
scorecard), together with recommendations for such
legislation and administrative action as the Secretary
determines appropriate.
(2) Consultation.--The Secretary shall consult with
Medicare contractors, the Inspector General of the Department
of Health and Human Services, private sector waste, fraud,
and abuse experts, and entities with experience combating and
preventing waste, fraud, and abuse, including through the
review of Medicare claims, in preparing the report submitted
under paragraph (1).
(3) Medicare contractors defined.--In this subsection, the
term ``Medicare contractor'' means any of the following:
(A) A Medicare administrative contractor under section
1874A of the Social Security Act.
(B) A Medicare Program Safeguard Contractor.
(C) A Zone Program Integrity Contractor.
(D) A Medicare Drug Integrity Contractor.
(c) Effective Date.--
(1) In general.--The amendments made by subsection (a)
shall apply to claims for reimbursement submitted on or after
the date of enactment of this Act.
(2) Contract modification.--The Secretary of Health and
Human Services shall take such steps as may be necessary to
modify contracts entered into, renewed, or extended prior to
the date of enactment of this Act to conform such contracts
to the provisions of and amendments made by this section.

SEC. 964. LIMITING THE DISCHARGE OF DEBTS IN BANKRUPTCY
PROCEEDINGS IN CASES WHERE A HEALTH CARE
PROVIDER OR A SUPPLIER ENGAGES IN FRAUDULENT
ACTIVITY.

(a) In General.--
(1) Civil monetary penalties.--Section 1128A(a) of the
Social Security Act (42 U.S.C. 1320a-7a(a)) is amended by
adding at the end the following: ``Notwithstanding any other
provision of law, amounts made payable under this section are
not dischargeable under section 727, 944, 1141, 1228, or 1328
of title 11, United States Code, or any other provision of
such title.''.
(2) Recovery of overpayment to providers of services under
part a.--Section 1815(d) of the Social Security Act (42
U.S.C. 1395g(d)) is amended--
(A) by inserting ``(1)'' after ``(d)''; and
(B) by adding at the end the following:
``(2) Notwithstanding any other provision of law, amounts
due to the Secretary under this section are not dischargeable
under section 727, 944, 1141, 1228, or 1328 of title 11,
United States Code, or any other provision of such title if
the overpayment was the result of fraudulent activity, as may
be defined by the Secretary.''.
(3) Recovery of overpayment of benefits under part b.--
Section 1833(j) of the Social Security Act (42 U.S.C.
1395l(j)) is amended--
(A) by inserting ``(1)'' after ``(j)''; and
(B) by adding at the end the following:
``(2) Notwithstanding any other provision of law, amounts
due to the Secretary under this section are not dischargeable
under section 727, 944, 1141, 1228, or 1328 of title 11,
United States Code, or any other provision of such title if
the overpayment was the result of fraudulent activity, as may
be defined by the Secretary.''.
(4) Collection of past-due obligations arising from breach
of scholarship and loan contract.--Section 1892(a) of the
Social Security Act (42 U.S.C. 1395ccc(a)) is amended by
adding at the end the following:
``(5) Notwithstanding any other provision of law, amounts
due to the Secretary under this section are not dischargeable
under section 727, 944, 1141, 1228, or 1328 of title 11,
United States Code, or any other provision of such title.''.
(b) Effective Date.--The amendments made by subsection (a)
shall apply to bankruptcy petitions filed after the date of
enactment of this Act.

[[Page S8945]]

SEC. 965. PREVENTION OF WASTE, FRAUD, AND ABUSE IN THE
MEDICAID AND CHIP PROGRAMS.

(a) Detection of Fraudulent Identification Numbers Within
the Medicaid and CHIP Programs.--
(1) Medicaid.--Section 1903(i) of the Social Security Act
(42 U.S.C. 1396b(i)), as amended by section 2001(a)(2)(B) of
the Patient Protection and Affordable Care Act (Public Law
111-148), is amended--
(A) in paragraph (25), by striking ``or'' at the end;
(B) in paragraph (26), by striking the period and inserting
``; or''; and
(C) by adding at the end the following new paragraph:
``(27) with respect to amounts expended for an item or
service for which medical assistance is provided under the
State plan or under a waiver of such plan unless the claim
for payment for such item or service contains--
``(A) a valid beneficiary identification number that, for
purposes of the individual who received such item or service,
has been determined by the State agency to correspond to an
individual who is eligible to receive benefits under the
State plan or waiver; and
``(B) a valid National Provider Identifier that, for
purposes of the provider that furnished such item or service,
has been determined by the State agency to correspond to a
participating provider that is eligible to receive payment
for furnishing such item or service under the State plan or
waiver.''.
(2) CHIP.--Section 2107(e)(1)(I) of the Social Security Act
(42 U.S.C. 1397gg(e)(1)(I)) is amended by striking ``and
(17)'' and inserting ``(17), and (27)''.
(b) Screening Requirements for Managed Care Entities.--
(1) In general.--Section 1902 of the Social Security Act
(42 U.S.C. 1396a) is amended--
(A) by redesignating the second subsection (ii), as added
by section 6401(b)(1)(B) of the Patient Protection and
Affordable Care Act, as subsection (kk) of such section; and
(B) in subsection (kk), as so redesignated--
(i) by redesignating paragraph (8) as paragraph (9); and
(ii) by inserting after paragraph (7) the following new
paragraph:
``(8) Managed care entities.--The State establishes
procedures to ensure that any managed care entity (as defined
in section 1932(a)(1)(B)) under contract with the State
complies with all applicable requirements under this
subsection.''.
(2) Medicaid managed care organizations.--Section
1903(m)(2)(A) of the Social Security Act (42 U.S.C.
1396b(m)(2)(A)) is amended--
(A) in clause (xii), by striking ``and'' at the end;
(B) in clause (xiii), by striking the period and inserting
``; and''; and
(C) by adding at the end the following new clause:
``(xiv) such contract requires that the entity comply with
any applicable screening, oversight, and reporting
requirements under section 1902(kk).''.
(3) Managed care entities.--Section 1932(d) of the Social
Security Act (42 U.S.C. 1396u-2(d)) is amended by adding at
the end the following new paragraph:
``(5) Compliance with screening, oversight, and reporting
requirements.--A managed care entity shall comply with any
applicable screening, oversight, and reporting requirements
under section 1902(kk).''.
(c) Required Database Checks.--Clause (i) of section
1866(j)(2)(B) of the Social Security Act (42 U.S.C.
1395cc(j)(2)(B)) is amended to read as follows:
``(i) shall include--

``(I) a licensure check, which may include such checks
across States; and
``(II) for purposes of the Medicaid program under title
XIX--

``(aa) database checks (including such checks across
States), which shall include--
``(AA) the Medicaid Statistical Information System (as
described in section 1903(r)(1)(F)); and
``(BB) any relevant medical databases that are maintained
by the State agencies, as determined by the Secretary in
consultation with the directors of the State agencies; and
``(bb) coordination of excluded provider lists between the
Secretary and the State agency, including exchanges of data
regarding excluding providers between Federal and State
databases; and''.
(d) Technical Corrections.--Section 1902 of the Social
Security Act (42 U.S.C. 1396a), as amended by subsection
(b)(1), is further amended--
(1) in subsection (a)--
(A) in paragraph (23), by striking ``subsection (ii)(4)''
and inserting ``subsection (kk)(4)''; and
(B) in paragraph (77), by striking ``subsection (ii)'' and
inserting ``subsection (kk)''; and
(2) in subsection (kk), by striking ``section 1886'' each
place it appears and inserting ``section 1866''.

SEC. 966. ILLEGAL DISTRIBUTION OF A MEDICARE, MEDICAID, OR
CHIP BENEFICIARY IDENTIFICATION OR BILLING
PRIVILEGES.

Section 1128B(b) of the Social Security Act (42 U.S.C.
1320a-7b(b)), as amended by section 962(b), is amended by
adding at the end the following:
``(5) Whoever knowingly, intentionally, and with the intent
to defraud purchases, sells or distributes, or arranges for
the purchase, sale, or distribution of a Medicare, Medicaid,
or CHIP beneficiary identification number or billing
privileges under title XVIII, title XIX, or title XXI shall
be imprisoned for not more than 10 years or fined not more
than $500,000 ($1,000,000 in the case of a corporation), or
both.''.

SEC. 967. PILOT PROGRAM FOR THE USE OF UNIVERSAL PRODUCT
NUMBERS ON CLAIM FORMS FOR REIMBURSEMENT UNDER
THE MEDICARE PROGRAM.

(a) Establishment.--
(1) In general.--Not later than January 1, 2013, the
Secretary shall establish a pilot program under which claims
for reimbursement under the Medicare program for UPN covered
items contain the universal product number of the UPN covered
item.
(2) Duration.--The pilot program under this section shall
be conducted for a 2-year period.
(3) Consideration of gao recommendations.--The Secretary
shall take into account the recommendations of the
Comptroller General of the United States in establishing the
pilot program under this section.
(b) Development and Implementation of Procedures.--
(1) Information included in upn.--The Secretary, in
consultation with manufacturers and entities with appropriate
expertise, shall determine the relevant descriptive
information appropriate for inclusion in a universal product
number for a UPN covered item under the pilot program.
(2) Review of procedure.--The Secretary, in consultation
with interested parties (which shall, at a minimum, include
the Inspector General of the Department of Health and Human
Services and private sector and health industry experts),
shall use information obtained under the pilot program
through the use of universal product numbers on claims for
reimbursement under the Medicare program to periodically
review the UPN covered items billed under the Health Care
Financing Administration Common Procedure Coding System and
adjust such coding system to ensure that functionally
equivalent UPN covered items are billed and reimbursed under
the same codes.
(c) GAO Reports to Congress on Effectiveness of
Implementation of Pilot Program.--
(1) Initial report.--Not later than 6 months after the
implementation of the pilot program under this section, the
Comptroller General of the United States shall submit to
Congress a report on the effectiveness of such
implementation.
(2) Final report.--Not later than 18 months after the
completion of the pilot program under this section, the
Comptroller General of the United States shall submit to
Congress a report on the effectiveness of the pilot program,
together with recommendations regarding the use of universal
product numbers and the use of data obtained from the use of
such numbers, and recommendations for such legislation and
administrative action as the Comptroller General determines
appropriate.
(d) Use of Available Funding.--The Secretary shall use
amounts available in the Centers for Medicare & Medicaid
Services Program Management Account or in the Health Care
Fraud and Abuse Control Account under section 1817(k) of the
Social Security Act (42 U.S.C. 1395i(k)) to carry out the
pilot program under this section.
(e) Definitions.--In this section:
(1) Medicare program.--The term ``Medicare program'' means
the program under title XVIII of the Social Security Act (42
U.S.C. 1395 et seq.).
(2) Secretary.--The term ``Secretary'' means the Secretary
of Health and Human Services.
(3) Universal product number.--The term ``universal product
number'' means a number that is--
(A) affixed by the manufacturer to each individual UPN
covered item that uniquely identifies the item at each
packaging level; and
(B) based on commercially acceptable identification
standards such as, but not limited to, standards established
by the Uniform Code Council--International Article Numbering
System or the Health Industry Business Communication Council.
(4) UPN covered item.--
(A) In general.--Except as provided in subparagraph (B),
the term ``UPN covered item'' means--
(i) a covered item as that term is defined in section
1834(a)(13) of the Social Security Act (42 U.S.C.
1395m(a)(13));
(ii) an item described in paragraph (8) or (9) of section
1861(s) of such Act (42 U.S.C. 1395x);
(iii) an item described in paragraph (5) of such section
1861(s); and
(iv) any other item for which payment is made under this
title that the Secretary determines to be appropriate.
(B) Exclusion.--The term ``UPN covered item'' does not
include a customized item for which payment is made under
this title.

SEC. 968. PROHIBITION OF INCLUSION OF SOCIAL SECURITY ACCOUNT
NUMBERS ON MEDICARE CARDS.

(a) In General.--Section 205(c)(2)(C) of the Social
Security Act (42 U.S.C. 405(c)(2)(C)), as amended by section
1414(a)(2) of the Patient Protection and Affordable Care Act
(Public Law 111-148), is amended by adding at the end the
following new clause:
``(xi) The Secretary of Health and Human Services, in
consultation with the Commissioner of Social Security, shall
establish

[[Page S8946]]

cost-effective procedures to ensure that a social security
account number (or any derivative thereof) is not displayed,
coded, or embedded on the Medicare card issued to an
individual who is entitled to benefits under part A of title
XVIII or enrolled under part B of title XVIII and that any
other identifier displayed on such card is easily
identifiable as not being the social security account number
(or a derivative thereof).''.
(b) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply with respect to Medicare cards issued on and after an
effective date specified by the Secretary of Health and Human
Services, but in no case shall such effective date be later
than the date that is 24 months after the date adequate
funding is provided pursuant to subsection (d)(2).
(2) Reissuance.--Subject to subsection (d)(2), in the case
of individuals who have been issued such cards before such
date, the Secretary of Health and Human Services--
(A) shall provide for the reissuance for such individuals
of such a card that complies with such amendment not later
than 3 years after the effective date specified under
paragraph (1); and
(B) may permit such individuals to apply for the reissuance
of such a card that complies with such amendment before the
date of reissuance otherwise provided under subparagraph (A)
in such exceptional circumstances as the Secretary may
specify.
(c) Outreach Program.--Subject to subsection (d)(2), the
Secretary of Health and Human Services, in consultation with
the Commissioner of Social Security, shall conduct an
outreach program to Medicare beneficiaries and providers
about the new Medicare card provided under this section.
(d) Report to Congress and Limitations on Effective Date.--
(1) Report.--Not later than 90 days after the date of the
enactment of this Act, the Secretary of Health and Human
Services, acting through the Administrator of the Centers for
Medicare & Medicaid Services and in consultation with the
Commissioner of Social Security, shall submit to Congress a
report that includes detailed options regarding the
implementation of this section, including line-item estimates
of and justifications for the costs associated with such
options and estimates of timeframes for each stage of
implementation. In recommending such options, the Secretary
shall take into consideration, among other factors, cost-
effectiveness and beneficiary outreach and education.
(2) Limitation; modification of deadlines.--With respect to
the amendment made by subsection (a), and the requirements of
subsections (b) and (c)--
(A) such amendment and requirements shall not apply until
adequate funding is transferred pursuant to section 11(b) to
implement the provisions of this section, as determined by
Congress; and
(B) any deadlines otherwise established under this section
for such amendment and requirements are contingent upon the
receipt of adequate funding (as determined in subparagraph
(A)) for such implementation.
The previous sentence shall not affect the timely submission
of the report required under paragraph (1).

SEC. 969. IMPLEMENTATION.

(a) Empowering the HHS OIG and GAO.--Except as otherwise
provided, to the extent practicable, the Secretary of Health
and Human Services (in this section referred to as the
``Secretary'') shall--
(1) carry out the provisions of and amendments made by this
subtitle in consultation with the Inspector General of the
Department of Health and Human Services; and
(2) take into consideration the findings and
recommendations of the Comptroller General of the United
States in carrying out such provisions and amendments.
(b) Funding.--The Secretary shall provide for the transfer,
from the Health Care Fraud and Abuse Control Account under
section 1817(k) of the Social Security Act (42 U.S.C.
1395i(k)), to the Centers for Medicare & Medicaid Services
Program Management Account, of such sums, provided such sums
are fully offset, as the Secretary determines are for
necessary administrative expenses associated with carrying
out the provisions of and amendments made by this subtitle
(other than section 967). Amounts transferred under the
preceding sentence shall remain available until expended.
(c) Savings.--Any reduction in outlays under the Medicare
program under title XVIII of the Social Security Act under
the provisions of, and amendments made by, this subtitle may
only be utilized to offset outlays under part A of title
XVIII of the Social Security Act.

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