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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Climate Change Investment Act of
2006''.

SEC. 2. REPEAL OF TAX SUBSIDIES FOR THE OIL AND GAS INDUSTRY.

    (a) Repeal of Election To Expense Certain Refineries.--
            (1) Subparagraph (B) of section 179C(c)(2) of the Internal
        Revenue Code of 1986 is amended by striking ``January 1, 2012''
        and inserting ``the date of the enactment of the Climate Change
        Investment Act of 2006''.
            (2) Paragraph (2) of section 179C(c) of such Code is
        amended by striking ``January 1, 2008'' each place it appears
        and inserting ``the date of the enactment of the Climate Change
        Investment Act of 2006''.
    (b) Repeal of Amortization of Geological and Geophysical
Expenditures.--Subsection (h) of section 167 of such Code is amended by
adding at the end the following new paragraph:
            ``(5) Termination.--This subsection shall not apply to any
        expenses paid or incurred in any taxable year beginning after
        the date of the enactment of this Act.''.
    (c) Repeal of Enhanced Oil Recovery Credit.--Section 43 of such
Code (relating to enhanced oil recovery credit) is amended by adding at
the end the following new subsection:
    ``(f) Termination.--This section shall not apply to taxable years
beginning after the date of the enactment of this subsection.''.
    (d) Repeal of Credit for Production of Low Sulfur Diesel Fuel.--
Section 45H of such Code (relating to credit for production of low
sulfur diesel fuel) is amended by adding at the end the following new
subsection:
    ``(h) Termination.--This section shall not apply to taxable years
beginning after the date of the enactment of this subsection.''.
    (e) Repeal of Credit for Producing Fuel From a Nonconventional
Source.--Subpart D of part IV of subchapter A of chapter 1 of such Code
is amended by striking section 45K (relating to credit for producing
fuel from a nonconventional source).
    (f) Repeal of Deduction for Capital Costs Incurred in Complying
With Environmental Protection Agency Sulfur Regulations.--Section 179B
of such Code (relating to deduction for capital costs incurred in
complying with Environmental Protection Agency sulfur regulations) is
amended by adding at the end the following new subsection:
    ``(f) Termination.--This section shall not apply to taxable years
beginning after the date of the enactment of this subsection.''.
    (g) Repeal of Certain Intangible Drilling and Development Costs.--
Subsection (c) of section 263 of such Code (relating to intangible
drilling and development costs in the case of oil and gas wells and
geothermal wells) is amended by adding at the end the following new
sentence: ``This subsection shall not apply to costs incurred after the
date of the enactment of this sentence with respect to any oil or gas
well.''.
    (h) Repeal of Certain Oil and Gas Provisions.--
            (1) In general.--Part I of subchapter I of chapter 1 of
        such Code (relating to deductions) is amended by adding at the
        end the following new section:

``SEC. 618. OIL AND GAS LIMITATION.

    ``This part shall not apply with respect to any expenditure which
relates to any oil or gas well and which is paid or incurred after the
date of the enactment of this section.''.
            (2) Clerical amendment.--The table of sections for part I
        of subchapter I of chapter 1 of such Code is amended by adding
        at the end the following new item:

``Sec. 618. Oil and gas limitation.''.
    (i) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall take effect on the date
        of the enactment of this Act.
            (2) Repeal of credit for producing fuel from a
        nonconventional source.--The amendment made by subsection (e)
        shall apply with respect to fuels sold or produced after the
        date of the enactment of this Act.

SEC. 3. GREENHOUSE GAS INTENSITY REDUCTION INVESTMENT TAX CREDIT.

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

``SEC. 45N. GREENHOUSE GAS INTENSITY REDUCTION INVESTMENT CREDIT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--For purposes of section 38, in the case
        of a taxpayer's investment in a greenhouse gas intensity
        reduction project approved by the Secretary of Energy, the
        greenhouse gas intensity reduction investment credit determined
        under this section for the taxable year is an amount equal to--
                    ``(A) the percentage reduction in greenhouse gas
                intensity certified for such project for such year by
                the Secretary of Energy, multiplied by
                    ``(B) the investment in such project during such
                year which is attributable, directly or indirectly, to
                the taxpayer, as determined by the Secretary of Energy.
            ``(2) Aggregate dollar limitation.--The credit determined
        under paragraph (1) for any taxable year, when added to any
        credit allowed to the taxpayer with respect to the such project
        in any preceding taxable year, shall not exceed 50 percent of
        the investment attributable to the taxpayer with respect to
        such project through such taxable year.
    ``(b) Limitation on Aggregate Credit Allowable.--
            ``(1) In general.--The amount of the greenhouse gas
        intensity reduction investment credit determined under
        subsection (a) for any project, when added to all such credits
        allowed to all taxpayers with respect to the such project shall
        not exceed the credit dollar amount allocated to such project
        under this subsection by the Secretary of Energy from the
        greenhouse gas intensity reduction investment credit limitation
        for the calendar year in which such allocation is made.
            ``(2) Time for making allocation.--An allocation shall be
        taken into account under paragraph (1) only if it is made not
        later than the close of the calendar year in which the
        greenhouse gas intensity reduction project proposal with
        respect to such project is approved by the Secretary of Energy.
            ``(3) Overall limitation on aggregate credit allowable.--
        The Secretary of Energy may allocate the aggregate credit
        dollar amount to any such project for a period not to exceed a
        10-year period beginning with the calendar year described in
        paragraph (2).
    ``(c) Limitation on Amount of Credits Allocated.--
            ``(1) In general.--There is a greenhouse gas intensity
        reduction investment credit limitation amount for each calendar
        year. Except as provided in paragraph (2), such limitation
        amount is $600,000,000 for each of calendar years 2008 through
        2012, and zero thereafter.
            ``(2) Carryover of unused issuance limitation.--If for any
        calendar year the limitation amount imposed by paragraph (1)
        exceeds the amount of greenhouse gas intensity reduction
        investment credits allocated during such year, such excess
        shall be carried forward to the succeeding calendar year as an
        addition to the limitation imposed by paragraph (1).
    ``(d) Greenhouse Gas Intensity Reduction Project; Greenhouse Gas
Intensity.--For purposes of this section--
            ``(1) Greenhouse gas intensity reduction project.--The term
        `greenhouse gas intensity reduction project' means any project
        approved under this section by the Secretary of Energy. Such
        approval shall be based on the following criteria:
                    ``(A) The extent of the reduction in greenhouse gas
                intensity proposed for the project.
                    ``(B) Improvements in system efficiency.
                    ``(C) In the case of projects located outside the
                United States, the extent of technology transfer.
                    ``(D) The existence and nature of agreements for
                sharing project benefits and liability between the
                taxpayer and any host government.
            ``(2) Greenhouse gas intensity.--The greenhouse gas
        intensity for any period is equal to the volume of emissions
        divided by the economic activity associated with a project.
    ``(e) Recapture of Credit in Certain Cases.--
            ``(1) In general.--If, at any time during the 20-year
        period of a greenhouse gas intensity reduction project, there
        is a recapture event with respect to such project, then the tax
        imposed by this chapter for the taxable year in which such
        event occurs shall be increased by the credit recapture amount.
            ``(2) Credit recapture amount.--For purposes of paragraph
        (1)--
                    ``(A) In general.--The credit recapture amount is
                an amount equal to the recapture percentage of all
                greenhouse gas intensity reduction investment credits
                previously allowable to a taxpayer with respect to any
                investment in such project that is attributable to such
                taxpayer.
                    ``(B) Recapture percentage.--The recapture
                percentage shall be 100 percent if the recapture event
                occurs during the first 5 years of the project, 75
                percent if the recapture event occurs during the second
                5 years of the project, 50 percent if the recapture
                event occurs during the third 5 years of the project,
                25 percent if the recapture event occurs during the
                fourth 5 years of the project, and 0 percent if the
                recapture event occurs at any time after the 20th year
                of the project.
            ``(3) Recapture event.--For purposes of paragraph (1),
        there is a recapture event with respect to a greenhouse gas
        intensity reduction project if--
                    ``(A) the taxpayer violates a term or condition of
                the approval of the project by the Secretary of Energy
                at any time,
                    ``(B) the taxpayer adopts a practice which the
                Secretary of Energy has specified in its approval of
                the project as a practice which would tend to defeat
                the purposes of the program, or
                    ``(C) the taxpayer disposes of any ownership
                interest arising out of its investment that the
                Secretary of Energy has determined is attributable to
                the project, unless the Secretary of Energy determines
                that such disposition will not have any adverse effect
                on the greenhouse gas intensity reduction project.
        If an event which otherwise would be a recapture event is
        outside the control of the taxpayer, as determined by the
        Secretary of Energy, such event shall not be treated as a
        recapture event with respect to such taxpayer.
            ``(4) Special rules.--
                    ``(A) Tax benefit rule.--The tax for the taxable
                year shall be increased under paragraph (1) only with
                respect to credits allowed by reason of this section
                which were used to reduce tax liability. In the case of
                credits not so used to reduce tax liability, the
                carryforwards and carrybacks under section 39 shall be
                appropriately adjusted.
                    ``(B) No credits against tax.--Any increase in tax
                under this subsection shall not be treated as a tax
                imposed by this chapter for purposes of determining the
                amount of any credit under this chapter or for purposes
                of section 55.
    ``(f) Disallowance of Double Benefit.--
            ``(1) Basis reduction.--The basis of any investment in a
        greenhouse gas intensity reduction project shall be reduced by
        the amount of any credit determined under this section with
        respect to such investment.
            ``(2) Charitable deduction disallowed.--No deduction shall
        be allowed to a taxpayer under section 170 with respect to any
        contribution which the Secretary of Energy certifies to the
        Secretary of the Treasury constitutes an investment in a
        greenhouse gas intensity reduction project that is attributable
        to such taxpayer.
    ``(g) Certification to Treasury.--The Secretary of Energy shall
certify to the Secretary of the Treasury before January 31 of each year
with respect to each taxpayer which has made an investment in a
greenhouse gas intensity reduction project--
            ``(1) the amount of the greenhouse gas intensity reduction
        investment credit allowable to such taxpayer for the preceding
        calendar year,
            ``(2) whether a recapture event occurred with respect to
        such taxpayer during the preceding calendar year, and
            ``(3) the credit recapture amount, if any, with respect to
        such taxpayer for the preceding calendar year.
    ``(h) Regulations.--The Secretary of the Treasury shall prescribe
such regulations as may be appropriate to carry out this section,
including regulations--
            ``(1) which limit the credit for investments which are
        directly or indirectly subsidized by other Federal benefits,
            ``(2) which prevent the abuse of the provisions of this
        section through the use of related parties, and
            ``(3) which impose appropriate reporting requirements.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 is amended by striking ``and'' at the end of paragraph (29),
by striking the period at the end of paragraph (30) and inserting ``,
and'', and by adding at the end the following new paragraph:
            ``(31) the greenhouse gas intensity reduction investment
        credit determined under section 45N(a).''.
    (c) Deduction for Unused Credit.--Subsection (c) of section 196 is
amended by striking ``and'' at the end of paragraph (12), by striking
the period at the end of paragraph (13) and inserting ``, and'', and by
adding at the end the following new paragraph:
            ``(14) the greenhouse gas intensity reduction investment
        credit determined under section 45N(a).''.
    (d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following new item:

``Sec. 45N. Greenhouse gas intensity reduction investment credit.''.
    (e) Effective Date.--The amendments made by this section shall
apply to investments made after December 31, 2007.

Output:
Climate Change Investment Act of 2006 - Repeals provisions of the Internal Revenue Code allowing: (1) an election to expense the cost of certain liquid fuel processing refineries; (2) accelerated amortization of geological and geophysical expenditures; (3) a tax credit for enhanced oil recovery costs; (4) a tax credit for the production of low sulfur diesel fuel; (5) a tax credit for producing fuel from a nonconventional source; (6) a tax deduction for capital costs incurred in complying with certain sulfur regulations; (7) a tax deduction for intangible drilling and development costs for oil and gas wells and geothermal wells; and (8) tax deductions for certain oil and gas well expenditures.

Allows a business-related tax credit for investment in a greenhouse gas intensity reduction project approved by the Secretary of Energy.


Input:
SECTION 1. STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE.

    Title III of the Workforce Investment Act of 1998 (Public Law 105-
220; 112 Stat. 1080) is amended by adding at the end the following:

    ``Subtitle E--Staffing for Adequate Fire and Emergency Response

``SEC. 351. SHORT TITLE.

    ``This subtitle may be cited as the `Staffing for Adequate Fire and
Emergency Response Act of 2001' or as the `SAFER Act of 2001'.

``SEC. 352. PURPOSES.

    ``The purposes of this subtitle are--
            ``(1) to expand on the firefighter assistance grant program
        under section 33 of the Federal Fire Prevention and Control Act
        of 1974 (15 U.S.C. 2229), in order to ensure adequate funding
        to increase the number of firefighting personnel throughout the
        Nation;
            ``(2) to substantially increase the hiring of firefighters
        so that communities can--
                    ``(A) meet industry minimum standards for providing
                adequate protection from acts of terrorism and hazards;
                and
                    ``(B) enhance the ability of firefighter units to
                save lives, save property, and effectively respond to
                all types of emergencies; and
            ``(3) to promote that substantial increase in hiring by
        establishing a program of grants, authorized for 7 years, to
        provide direct funding to States, units of local government,
        and Indian tribal organizations for firefighter salaries and
        benefits.

``SEC. 353. DEFINITIONS.

    ``In this subtitle:
            ``(1) Eligible entity.--The term `eligible entity' means--
                    ``(A) a State, a unit of local government, a tribal
                organization, or another public entity; or
                    ``(B) a multi-jurisdictional or regional consortia
                of entities described in subparagraph (A).
            ``(2) Firefighter.--The term `firefighter' has the meaning
        given the term `employee in fire protection activities' in
        section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C.
        203).
            ``(3) Indian tribe; tribal organization.--The terms `Indian
        tribe' and `tribal organization' have the meanings given the
        terms in section 4 of the Indian Self-Determination and
        Education Assistance Act (25 U.S.C. 450b).
            ``(4) Secretary.--The term `Secretary' means the Secretary
        of Labor, acting after consultation with the Director of the
        Federal Emergency Management Agency.
            ``(5) State.--The term `State' means each of the several
        States of the United States, the District of Columbia, the
        Commonwealth of Puerto Rico, the United States Virgin Islands,
        Guam, American Samoa, and the Commonwealth of the Northern
        Mariana Islands.

``SEC. 354. AUTHORITY TO MAKE GRANTS.

    ``(a) Definition.--In this section, the term `qualifying entity',
used with respect to a fiscal year, means any eligible entity
(including a State) that has submitted an application under section 355
for the fiscal year that meets the requirements of this subtitle and
such additional requirements as the Secretary may prescribe.
    ``(b) Grant Authorization.--The Secretary may make grants to
eligible entities to pay for the Federal share of the cost of carrying
out projects to hire firefighters.
    ``(c) Minimum Amount.--
            ``(1) Amount.--For any fiscal year, the Secretary shall
        ensure that the qualifying entities in each State shall
        receive, through grants made under this section, a total amount
        that is not less than \1/2\ of 1 percent of the amount
        appropriated under section 362 for the fiscal year.
            ``(2) Exception.--Paragraph (1) shall not apply for a
        fiscal year if the Secretary makes a grant under this section
        to every qualifying entity for the fiscal year.
    ``(d) Grant Periods.--The Secretary may make grants under this
section for periods of 3 years.
    ``(e) Federal Share.--
            ``(1) In general.--The Federal share of the cost of
        carrying out a project to hire firefighters under this subtitle
        shall be not more than 75 percent.
            ``(2) Non-federal share.--The non-Federal share shall be
        provided--
                    ``(A) in cash;
                    ``(B) in the case of a State or unit of local
                government, from assets received through an asset
                forfeiture program; or
                    ``(C) in the case of a tribal organization or the
                Bureau of Indian Affairs, from any Federal funds made
                available for firefighting functions to assist an
                Indian tribe.
            ``(3) Waiver.--The Secretary may waive the requirements of
        paragraphs (1) and (2) for an eligible entity.

``SEC. 355. APPLICATIONS.

    ``(a) In General.--To be eligible to receive a grant under this
subtitle, an entity shall submit an application to the Secretary at
such time, in such manner, and containing such information as the
Secretary may prescribe.
    ``(b) Contents.--Each such application shall--
            ``(1) include a long-term strategy and detailed
        implementation plan, for the hiring to be conducted under the
        grant, that reflects consultation with community groups and
        appropriate private and public agencies and reflects
        consideration of a statewide strategy for such hiring;
            ``(2) specify the reasons why the entity is unable to hire
        sufficient firefighters to address the entity's needs, without
        Federal assistance;
            ``(3)(A) specify the average number of firefighters
        employed by the entity during the fiscal year prior to the
        fiscal year for which the application is submitted; and
            ``(B) outline the initial and planned level of community
        support for implementing the strategy and plan, including the
        level of financial and in-kind contributions or other tangible
        commitments;
            ``(4)(A) specify plans for obtaining necessary support and
        continuing the employment of a greater number of firefighters
        than the number specified under paragraph (3)(A), following the
        conclusion of Federal assistance under this subtitle; and
            ``(B) include an assurance that the entity will continue
        the employment of firefighters hired with funds made available
        through the grant for at least 1 year after the end of the
        grant period; and
            ``(5) include assurances that the entity will, to the
        extent practicable, seek, recruit, and hire members of racial
        and ethnic minority groups and women in order to increase the
        ranks of minorities and women within the entity's firefighter
        units.
    ``(c) Small Jurisdictions.--Notwithstanding any other provision of
this subtitle, the Secretary may waive 1 or more of the requirements of
subsection (b), and may make special provisions to facilitate the
expedited submission, processing, and approval of an application under
this section, for an eligible entity that is a unit of local
government, or an eligible entity serving a fire district, that has
jurisdiction over an area with a population of less than 50,000.
    ``(d) Preference.--In awarding grants under this subtitle, the
Secretary--
            ``(1) shall give preference to a unit of local government;
        and
            ``(2) may give preference, where feasible, to an eligible
        entity that submits an application containing a plan that--
                    ``(A) provides for hiring (including rehiring)
                career firefighters; and
                    ``(B) requires the entity to contribute a non-
                Federal share of more than 25 percent of the cost of
                carrying out a project to hire the firefighters.
    ``(e) State and Local Applications.--If a unit of local government
for a community, and the State in which the community is located,
submit applications under this section for a fiscal year to carry out a
project in a community, and the unit of local government and State are
qualifying entities under section 354(a), the Secretary--
            ``(1) shall make a grant under this subtitle to the unit of
        local government for that year; and
            ``(2) shall not make a grant under this subtitle to the
        State to carry out a project in that community for that year.

``SEC. 356. USE OF FUNDS.

    ``(a) In General.--An eligible entity that receives a grant under
this subtitle shall use the funds made available through the grant to
hire career firefighters. The funds may only be used to increase the
number of firefighters employed by the agency from the number specified
under section 355(b)(3)(A). The funds may be used for salaries and
benefits for the firefighters.
    ``(b) Hiring Costs.--
            ``(1) Fiscal year 2002.--For fiscal year 2002, in hiring
        any 1 firefighter, the entity may not use more than $90,000 of
        such funds.
            ``(2) Subsequent years.--For each subsequent fiscal year,
        in hiring any 1 firefighter, the entity may not use more than
        $90,000 of such funds, increased or decreased by the same
        percentage as the percentage by which the Consumer Price Index
        for All Urban Consumers (United States city average), published
        by the Secretary of Labor, has increased or decreased by
        September of the preceding fiscal year from such Index for
        September 2001.
            ``(3) Waivers.--The Secretary may waive the requirements of
        paragraph (1) or (2) for an eligible entity.
    ``(c) Supplement, not Supplant.--Funds appropriated pursuant to the
authority of this subtitle shall be used to supplement and not supplant
other Federal, State, and local public funds expended to hire
firefighters.

``SEC. 357. TECHNICAL ASSISTANCE.

    ``The Secretary may provide technical assistance to eligible
entities to further the purposes of this Act.

``SEC. 358. MONITORING AND EVALUATIONS.

    ``(a) Monitoring Components.--Each project funded through a grant
made under this subtitle shall contain a monitoring component,
developed pursuant to regulations established by the Secretary. The
monitoring required by this subsection shall include systematic
identification and collection of data about the project throughout the
period of the project and presentation of such data in a usable form.
    ``(b) Evaluation Components.--The Secretary may require that
selected grant recipients under this subtitle conduct local evaluations
or participate in a national evaluation, pursuant to regulations
established by the Secretary. Such local or national evaluations may
include assessments of the implementation of different projects. The
Secretary may require selected grant recipients under this subtitle to
conduct local outcome evaluations to determine the effectiveness of
projects under this subtitle.
    ``(c) Periodic Reports.--The Secretary may require a grant
recipient under this subtitle to submit to the Secretary the results of
the monitoring and evaluations required under subsections (a) and (b)
and such  other data and information as the Secretary determines to be
reasonably necessary.
    ``(d) Revocation or Suspension of Funding.--If the Secretary
determines, as a result of the monitoring or evaluations required by
this section, or otherwise, that a grant recipient under this subtitle
is not in substantial compliance with the terms and requirements of an
approved grant application submitted under section 355, the Secretary
may revoke the grant or suspend part or all of the funding provided
under the grant.

``SEC. 359. ACCESS TO DOCUMENTS.

    ``For the purpose of conducting an audit or examination of a grant
recipient that carries out a project under this subtitle, the Secretary
and the Comptroller General of the United States shall have access to
any pertinent books, documents, papers, or records of the grant
recipient and any State or local government, person, business, or other
entity, that is involved in the project.

``SEC. 360. REPORT TO CONGRESS.

    ``Not later than September 30, 2008, the Secretary shall submit a
report to Congress concerning the experiences of eligible entities in
carrying out projects under this subtitle, and the effects of the
grants made under this subtitle. The report may include recommendations
for such legislation as the Secretary may consider to be appropriate,
which may include reauthorization of this subtitle.

``SEC. 361. REGULATIONS.

    ``The Secretary may issue regulations to carry out this subtitle.

``SEC. 362. AUTHORIZATION OF APPROPRIATIONS.

    ``(a) In General.--There is authorized to be appropriated to carry
out this subtitle--
            ``(1) $1,000,000,000 for fiscal year 2002;-
            ``(2) $1,030,000,000 for fiscal year 2003;
            ``(3) $1,061,000,000 for fiscal year 2004;
            ``(4) $1,093,000,000 for fiscal year 2005;
            ``(5) $1,126,000,000 for fiscal year 2006;
            ``(6) $1,159,000,000 for fiscal year 2007; and
            ``(7) $1,194,000,000 for fiscal year 2008.
    ``(b) Availability.--Funds appropriated under subsection (a) for a
fiscal year shall remain available until the end of the second
succeeding fiscal year.''.

SEC. 2. CONFORMING AMENDMENT.

    The table of contents in section 1(b) of the Workforce Investment
Act of 1998 (Public Law 105-220; 112 Stat. 936) is amended, in the
items relating to title III, by adding at the end the following:

    ``Subtitle E--Staffing for Adequate Fire and Emergency Response

        ``Sec. 351. Short title.
        ``Sec. 352. Purposes.
        ``Sec. 353. Definitions.
        ``Sec. 354. Authority to make grants.
        ``Sec. 355. Applications.
        ``Sec. 356. Use of funds.
        ``Sec. 357. Technical assistance.
        ``Sec. 358. Monitoring and evaluations.
        ``Sec. 359. Access to documents.
        ``Sec. 360. Report to Congress.
        ``Sec. 361. Regulations.
        ``Sec. 362. Authorization of appropriations.''.

Output: Staffing for Adequate Fire and Emergency Response Act of 2001 - SAFER Act of 2001 - Amends the Workforce Investment Act of 1998 to authorize the Secretary of Labor to make matching grants for up to 75 percent of the costs of projects to hire firefighters to eligible States, local governments, tribal organizations, or other public entities, or multi-jurisdictional or regional consortia of such entities.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Competitiveness Tax Credit Act''.

SEC. 2. TEMPORARY INVESTMENT CREDIT FOR NEW MANUFACTURING AND OTHER
              PRODUCTIVE EQUIPMENT.

    (a) Allowance of Credit.--Section 46 of the Internal Revenue Code
of 1986 (relating to amount of investment credit) is amended by
striking ``and'' at the end of paragraph (2), by striking the period at
the end of paragraph (3) and inserting ``, and'', and by adding at the
end the following new paragraph:
            ``(4) the manufacturing and other productive equipment
        credit.''
    (b) Amount of Credit.--Section 48 of such Code is amended by adding
at the end the following new subsection:
    ``(c) Manufacturing and Other Productive Equipment Credit.--
            ``(1) In general.--For purposes of section 46, the
        manufacturing and other productive equipment credit for any
        taxable year is an amount equal to the sum of--
                    ``(A) the domestic equipment credit, and
                    ``(B) the nondomestic equipment credit.
            ``(2) Amount of domestic and nondomestic equipment
        credits.--For purposes of this subsection--
                    ``(A) Domestic equipment credit.--
                            ``(i) In general.--The domestic equipment
                        credit for any taxable year is 10 percent of
                        the amount equal to the product of--
                                    ``(I) the domestic equipment ratio,
                                and
                                    ``(II) the qualified increase
                                amount.
                            ``(ii) Domestic equipment ratio.--The
                        domestic equipment ratio for any taxable year
                        is a fraction in which--
                                    ``(I) the numerator is the
                                aggregate bases of the qualified
                                manufacturing and other productive
                                equipment properties placed in service
                                during such taxable year which are of
                                domestic origin, and
                                    ``(II) the denominator is the
                                aggregate bases of all qualified
                                manufacturing and other productive
                                equipment properties placed in service
                                during such taxable year.
                    ``(B) Nondomestic equipment credit.--
                            ``(i) In general.--The nondomestic
                        equipment credit for any taxable year is 7
                        percent of the amount equal to the product of--
                                    ``(I) the nondomestic equipment
                                ratio, and
                                    ``(II) the qualified increase
                                amount.
                            ``(ii) Nondomestic equipment ratio.--The
                        nondomestic equipment ratio for any taxable
                        year is a fraction in which--
                                    ``(I) the numerator is the
                                aggregate bases of the qualified
                                manufacturing and other productive
                                equipment properties placed in service
                                during such taxable year which are not
                                of domestic origin, and
                                    ``(II) the denominator is the
                                aggregate bases of all qualified
                                manufacturing and other productuve
                                equipment properties placed in service
                                during such taxable year.
                    ``(C) Determination of domestic origin.--
                            ``(i) In general.--Property shall be
                        treated as being of domestic origin only if--
                                    ``(I) the property was completed in
                                the United States, and
                                    ``(II) at least 50 percent of the
                                basis of the property is attributable
                                to value added within the United
                                States.
                            ``(ii) United states.--The term `United
                        States' includes the Commonwealth of Puerto
                        Rico and the possessions of the United States.
            ``(3) Qualified manufacturing and other productive
        equipment property.--For purposes of this subsection--
                    ``(A) In general.--The term `qualified
                manufacturing and other productive equipment property'
                means any property--
                            ``(i) which is used as an integral part of
                        the manufacture or production of tangible
                        personal property and increases the efficiency
                        of the manufacturing or production process;
                            ``(ii) which is tangible property to which
                        section 168 applies, other than 3-year property
                        (within the meaning of section 168(e)),
                            ``(iii) which is section 1245 property (as
                        defined in section 1245(a)(3)), and
                            ``(iv)(I) the construction, reconstruction,
                        or erection of which is completed by the
                        taxpayer, or
                            ``(II) which is acquired by the taxpayer,
                        if the original use of such property commences
                        with the taxpayer.
                    ``(B) Special rule for computer software.--In the
                case of any computer software--
                            ``(i) which is used to control or monitor a
                        manufacturing or production process,
                            ``(ii) which increases the efficiency of
                        the manufacturing or production process, and
                            ``(iii) with respect to which depreciation
                        (or amortization in lieu of depreciation) is
                        allowable,
                such software shall be treated as qualified
                manufacturing and other productive equipment property.
            ``(4) Qualified increase amount.--For purposes of this
        subsection--
                    ``(A) In general.--The term `qualified increase
                amount' means the excess (if any) of--
                            ``(i) the aggregate bases of qualified
                        manufacturing and other productive equipment
                        properties placed in service during the taxable
                        year, over
                            ``(ii) the base amount.
                    ``(B) Base amount.--The term `base amount' means
                the product of--
                            ``(i) the fixed-base percentage, and
                            ``(ii) the average annual gross receipts of
                        the taxpayer for the 4 taxable years preceding
                        the taxable year for which the credit is being
                        determined (in this subsection referred to as
                        the `credit year').
                    ``(C) Minimum base amount.--In no event shall the
                base amount be less than 50 percent of the amount
                determined under subparagraph (A)(i).
                    ``(D) Fixed-base percentage.--
                            ``(i) In general.--The fixed-base
                        percentage is the percentage which the
                        aggregate amounts described in subparagraph
                        (A)(i) for taxable years beginning after
                        December 31, 1987, and before January 1, 1993,
                        is of the aggregate gross receipts of the
                        taxpayer for such taxable years.
                            ``(ii) Rounding.--The percentages
                        determined under clause (i) shall be rounded to
                        the nearest \1/100\ of 1 percent.
                    ``(E) Other rules.--Rules similar to the rules of
                paragraphs (4) and (5) of section 41(c) shall apply for
                purposes of this paragraph.
            ``(5) Coordination with other credits.--This subsection
        shall not apply to any property to which the energy credit or
        rehabilitation credit would apply unless the taxpayer elects to
        waive the application of such credits to such property.
            ``(6) Certain progress expenditure rules made applicable.--
        Rules similar to rules of subsections (c)(4) and (d) of section
        46 (as in effect on the day before the date of the enactment of
        the Revenue Reconciliation Act of 1990) shall apply for
        purposes of this subsection.
            ``(7) Termination date.--This subsection shall not apply to
        any property placed in service after the expiration of the 2-
        year period beginning on the date of the enactment of this
        Act.''
    (c) Technical Amendments.--
            (1) Clause (ii) of section 49(a)(1)(C) of such Code is
        amended by inserting ``or qualified manufacturing and other
        productive equipment property'' after ``energy property''.
            (2) Subparagraph (E) of section 50(a)(2) of such Code is
        amended by inserting ``or 48(c)(6)'' before the period at the
        end.
            (3)(A) The section heading for section 48 of such Code is
        amended to read as follows:

``SEC. 48. OTHER CREDITS.''

            (B) The table of sections for subpart E of part IV of
        subchapter A of chapter 1 of such Code is amended by striking
        the item relating to section 48 and inserting the following:

``Sec. 48. Other credits.''
    (d) Effective Date.--The amendments made by this section shall
apply to--
            (1) property acquired by the taxpayer after the date of the
        enactment of this Act, and
            (2) property the construction, reconstruction, or erection
        of which is completed by the taxpayer after the date of the
        enactment of this Act, but only to the extent of the basis
        thereof attributable to construction, reconstruction, or
        erection after such date.

Output:
Competitiveness Tax Credit Act - Amends the Internal Revenue Code to allow an investment tax credit for manufacturing and other productive equipment based upon a determination of the domestic origin of such property.
Makes such credit applicable for the two-year period beginning on the date of enactment of this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Keep Americans Working Act''.

SEC. 2. PURPOSE.

    The purpose of this Act is to keep Americans working by
strengthening and expanding short-time compensation programs that
provide employers with an alternative to layoffs.

SEC. 3. TREATMENT OF SHORT-TIME COMPENSATION PROGRAMS.

    (a) In General.--Section 3306 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
    ``(v) Short-time Compensation Program.--For purposes of this
chapter, the term `short-time compensation program' means a program
under which--
            ``(1) the participation of an employer is voluntary;
            ``(2) an employer reduces the number of hours worked by
        employees through certifying that such reductions are in lieu
        of temporary layoffs;
            ``(3) such employees whose workweeks have been reduced by
        at least 10 percent are eligible for unemployment compensation;
            ``(4) the amount of unemployment compensation payable to
        any such employee is a pro rata portion of the unemployment
        compensation which would be payable to the employee if such
        employee were totally unemployed;
            ``(5) such employees are not expected to meet the
        availability for work or work search test requirements while
        collecting short-time compensation benefits, but are required
        to be available for their normal workweek;
            ``(6) eligible employees may participate in an employer-
        sponsored training program to enhance job skills if such
        program has been approved by the State agency;
            ``(7) beginning on the date which is 2 years after the date
        of enactment of this subsection, the State agency shall require
        an employer to certify that continuation of health benefits and
        retirement benefits under a defined benefit pension plan (as
        defined in section 3(35) of the Employee Retirement Income
        Security Act of 1974) is not affected by participation in the
        program;
            ``(8) the State agency shall require an employer (or an
        employer's association which is party to a collective
        bargaining agreement) to submit a written plan describing the
        manner in which the requirements of this subsection will be
        implemented and containing such other information as the
        Secretary of Labor determines is appropriate;
            ``(9) in the case of employees represented by a union, the
        appropriate official of the union has agreed to the terms of
        the employer's written plan and implementation is consistent
        with employer obligations under the National Labor Relations
        Act; and
            ``(10) the program meets such other requirements as the
        Secretary of Labor determines appropriate.''.
    (b) Assistance and Guidance in Implementing Programs.--
            (1) Assistance and guidance.--
                    (A) In general.--In order to assist States in
                establishing, qualifying, and implementing short-time
                compensation programs, as defined in section 3306(v) of
                the Internal Revenue Code of 1986 (as added by
                subsection (a)), the Secretary of Labor (in this
                section referred to as the ``Secretary'') shall--
                            (i) develop model legislative language
                        which may be used by States in developing and
                        enacting short-time compensation programs and
                        shall periodically review and revise such model
                        legislative language;
                            (ii) provide technical assistance and
                        guidance in developing, enacting, and
                        implementing such programs;
                            (iii) establish biannual reporting
                        requirements for States, including number of
                        averted layoffs, number of participating
                        companies and workers, and retention of
                        employees following participation; and
                            (iv) award start-up grants to State
                        agencies under subparagraph (B).
                    (B) Grants.--
                            (i) In general.--The Secretary shall award
                        start-up grants to State agencies that apply
                        not later than September 30, 2010, in States
                        that enact short-time compensation programs
                        after the date of enactment of this Act for the
                        purpose of creating such programs. The amount
                        of such grants shall be awarded depending on
                        the costs of implementing such programs.
                            (ii) Eligibility.--In order to receive a
                        grant under clause (i) a State agency shall
                        meet requirements established by the Secretary,
                        including any reporting requirements under
                        clause (iii). Each State agency shall be
                        eligible to receive not more than one such
                        grant.
                            (iii) Reporting.--The Secretary may
                        establish reporting requirements for State
                        agencies receiving a grant under clause (i) in
                        order to provide oversight of grant funds used
                        by States for the creation of short-time
                        compensation programs.
                            (iv) Funding.--There are appropriated, out
                        of any moneys in the Treasury not otherwise
                        appropriated, to the Secretary, such sums as
                        the Secretary certifies as necessary for the
                        period of fiscal years 2010 and 2011 to carry
                        out this subparagraph.
            (2) Timeframe.--The initial model legislative language
        referred to in paragraph (1)(A) shall be developed not later
        than 60 days after the date of enactment of this Act.
    (c) Reports.--
            (1) Initial report.--Not later than 4 years after the date
        of enactment of this Act, the Secretary shall submit to
        Congress and to the President a report or reports on the
        implementation of this section. Such report or reports shall
        include--
                    (A) a study of short-time compensation programs;
                    (B) an analysis of the significant impediments to
                State enactment and creation of such programs; and
                    (C) such recommendations as the Secretary
                determines appropriate.
            (2) Subsequent reports.--After the submission of the report
        under paragraph (1), the Secretary may submit such additional
        reports on the implementation of short-time compensation
        programs as the Secretary deems appropriate.
            (3) Funding.--There are appropriated, out of any moneys in
        the Treasury not otherwise appropriated, to the Secretary,
        $1,500,000 to carry out this subsection, to remain available
        without fiscal year limitation.
    (d) Conforming Amendments.--
            (1) Internal revenue code of 1986.--
                    (A) Subparagraph (E) of section 3304(a)(4) of the
                Internal Revenue Code of 1986 is amended to read as
                follows:
                    ``(E) amounts may be withdrawn for the payment of
                short-time compensation under a short-time compensation
                program (as defined in section 3306(v));''.
                    (B) Subsection (f) of section 3306 of the Internal
                Revenue Code of 1986 is amended--
                            (i) by striking paragraph (5) (relating to
                        short-term compensation) and inserting the
                        following new paragraph:
            ``(5) amounts may be withdrawn for the payment of short-
        time compensation under a short-time compensation program (as
        defined in subsection (v));'', and
                            (ii) by redesignating paragraph (5)
                        (relating to self-employment assistance
                        program) as paragraph (6).
            (2) Social security act.--Section 303(a)(5) of the Social
        Security Act is amended by striking ``the payment of short-time
        compensation under a plan approved by the Secretary of Labor''
        and inserting ``the payment of short-time compensation under a
        short-time compensation program (as defined in section 3306(v)
        of the Internal Revenue Code of 1986)''.
            (3) Repeal.--Subsections (b) through (d) of section 401 of
        the Unemployment Compensation Amendments of 1992 (26 U.S.C.
        3304 note) are repealed.
    (e) Effective Date.--The amendments made by this section shall take
effect on the date of enactment of this Act.

SEC. 4. TEMPORARY FINANCING OF CERTAIN SHORT-TIME COMPENSATION
              PROGRAMS.

    (a) Payments to States With Certified Programs.--
            (1) In general.--Not later than 30 days after the date of
        enactment of this Act, the Secretary shall establish a program
        under which the Secretary shall make payments to any State
        unemployment trust fund to be used for the payment of
        unemployment compensation if the Secretary approves an
        application for certification submitted under paragraph (3) for
        such State to operate a short-time compensation program (as
        defined in section 3306(v) of the Internal Revenue Code of 1986
        (as added by section 3(a))) which requires the maintenance of
        health and retirement employee benefits as described in
        paragraph (7) of such section 3306(v), notwithstanding the
        otherwise effective date of such requirement.
            (2) Full reimbursement.--Subject to subsection (d), the
        payment to a State under paragraph (1) shall be an amount equal
        to 100 percent of the total amount of benefits paid to
        individuals by the State pursuant to the short-time
        compensation program during the period--
                    (A) beginning on the date a certification is issued
                by the Secretary with respect to such program; and
                    (B) ending on September 30, 2011.
            (3) Certification requirements.--
                    (A) In general.--Any State seeking full
                reimbursement under this subsection shall submit an
                application for certification at such time, in such
                manner, and complete with such information as the
                Secretary may require (whether by regulation or
                otherwise), including information relating to
                compliance with the requirements of paragraph (7) of
                such section 3306(v). The Secretary shall, within 30
                days after receiving a complete application, notify the
                State agency of the State of the Secretary's findings
                with respect to the requirements of such paragraph (7).
                    (B) Findings.--If the Secretary finds that the
                short-time compensation program operated by the State
                meets the requirements of such paragraph (7), the
                Secretary shall certify such State's short-time
                compensation program thereby making such State eligible
                for full reimbursement under this subsection.
    (b) Timing of Application Submittals.--No application under
subsection (a)(3) may be considered if submitted before the date of
enactment of this Act or after the latest date necessary (as specified
by the Secretary) to ensure that all payments under this section are
made before September 30, 2011.
    (c) Terms of Payments.--Payments made to a State under subsection
(a)(1) shall be payable by way of reimbursement in such amounts as the
Secretary estimates the State will be entitled to receive under this
section for each calendar month, reduced or increased, as the case may
be, by any amount by which the Secretary finds that the Secretary's
estimates for any prior calendar month were greater or less than the
amounts which should have been paid to the State. Such estimates may be
made on the basis of such statistical, sampling, or other method as may
be agreed upon by the Secretary and the State agency of the State
involved.
    (d) Limitations.--
            (1) General payment limitations.--No payments shall be made
        to a State under this section for benefits paid to an
        individual by the State pursuant to a short-time compensation
        program that is in excess of 26 weeks of benefits.
            (2) Employer limitations.--No payments shall be made to a
        State under this section for benefits paid to an individual by
        the State pursuant to a short-time compensation program if such
        individual is employed by an employer--
                    (A) whose workforce during the 3 months preceding
                the date of the submission of the employer's short-time
                compensation plan has been reduced by temporary layoffs
                of more than 20 percent;
                    (B) on a seasonal, temporary, or intermittent
                basis; or
                    (C) engaged in a labor dispute.
            (3) Program payment limitation.--In making any payments to
        a State under this section pursuant to a short-time
        compensation program, the Secretary may limit the frequency of
        employer participation in such program.
    (e) Charging Rule.--Under a short-time compensation program
reimbursed under this section, a State may require short-time
compensation benefits paid to an individual to be charged to a
participating employer regardless of the base period charging rule.
    (f) Retention Requirement.--
            (1) In general.--A participating employer under this
        section is required to comply with the terms of the written
        plan approved by the State agency and act in good faith to
        retain participating employees, and the State shall, in the
        event of any violation, require such employer to repay to the
        State a sum based on the amount expended by the State under the
        program as a result of that violation.
            (2) Oversight and monitoring.--The Secretary shall
        establish an oversight and monitoring process by regulation by
        which State agencies will ensure that participating employers
        comply with the requirements of paragraph (1).
            (3) Penalty remittance.--In the case of any State which
        receives reimbursement under this section, if such State
        determines that a violation of paragraph (1) has occurred, the
        State shall transfer an appropriate amount to the United States
        of the repayment the State required of the employer pursuant to
        such paragraph.
    (g) Funding.--There are appropriated, from time to time, out of any
moneys in the Treasury not otherwise appropriated, to the Secretary,
such sums as the Secretary certifies are necessary to carry out this
section (including to reimburse any additional administrative expenses
incurred by the States in operating such short-time compensation
programs).
    (h) Definition of State.--In this section, the term ``State''
includes the District of Columbia, the Commonwealth of Puerto Rico, and
the Virgin Islands.

Output:
Keep Americans Working Act - Declares that the purpose of this Act is to keep Americans working by strengthening and expanding short-time compensation programs that provide employers with an alternative to layoffs.

Requires the Secretary of Labor to: (1) provide guidance to states in enacting short-term compensation programs; and (2) award start-up grants to state agencies in states that have enacted programs and meet certain requirements.

Amends the Internal Revenue Code to define "short-time compensation program" as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program.

Directs the Secretary to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prescription Drug Fairness for
Seniors Act of 1998''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds the following:
            (1) Manufacturers of prescription drugs engage in price
        discrimination practices that compel many older Americans to
        pay substantially more for prescription drugs than the drug
        manufacturers' most favored customers, such as health insurers,
        health maintenance organizations, and the Federal Government.
            (2) On average, older Americans who buy their own
        prescription drugs pay twice as much for prescription drugs as
        the drug manufacturers' most favored customers. In some cases,
        older Americans pay over 15 times more for prescription drugs
        than the most favored customers.
            (3) The discriminatory pricing by major drug manufacturers
        sustains their annual profits of $20,000,000,000, but causes
        financial hardship and impairs the health and well-being of
        millions of older Americans. More than one in eight older
        Americans are forced to choose between buying their food and
        buying their medicines.
            (4) Most federally funded health care programs, including
        Medicaid, the Veterans Health Administration, the Public Health
        Service, and the Indian Health Service, obtain prescription
        drugs for their beneficiaries at low prices. Medicare
        beneficiaries are denied this benefit and cannot obtain their
        prescription drugs at the favorable prices available to other
        federally funded health care programs.
            (5) It has been estimated that implementation of the policy
        set forth in this Act will reduce prescription prices for
        Medicare beneficiaries by more than 40 percent.
            (6) In addition to substantially lowering health care costs
        for older Americans, implementation of the policy set forth in
        this Act will significantly improve the health and well-being
        of older Americans and lower the costs to the Federal taxpayer
        of the Medicare program.
    (b) Purpose.--The purpose of this Act is to protect Medicare
beneficiaries from discriminatory pricing by drug manufacturers and to
make prescription drugs available to Medicare beneficiaries at
substantially reduced prices, by allowing pharmacies to purchase drugs
for Medicare beneficiaries at the substantially reduced price available
under the Federal Supply Schedule.

SEC. 3. MEDICARE BENEFICIARY DRUG BENEFIT CARD.

    The Secretary of Health and Human Services shall furnish to each
Medicare beneficiary a drug benefit card that enables the beneficiary
to purchase covered prescription drugs from participating pharmacies at
reduced prices pursuant to section 4.

SEC. 4. PARTICIPATING PHARMACIES.

    (a) Agreements to Participate.--Any qualified pharmacy may enter
into an agreement with the Secretary that enables the pharmacy to sell
covered outpatient drugs to holders of Medicare drug benefit cards at a
reduced price, by authorizing the pharmacy to operate as a
participating pharmacy under this Act.
    (b) Right of Participating Pharmacies To Obtain Drugs.--An
agreement under this section shall entitle the participating pharmacy
to purchase any covered outpatient drug that is listed on the Federal
Supply Schedule of the General Services Administration at the
participating pharmacy discount price for that drug determined under
subsection (d).
    (c) Quantity of Drugs Purchased.--An agreement under this section
shall permit the participating pharmacy to purchase under this Act as
much of a covered outpatient drug as is sold by the pharmacy to holders
of Medicare drug benefit cards.
    (d) Participating Pharmacy Discount Price.--
            (1) In general.--The Secretary shall determine a
        participating pharmacy discount price for each covered
        outpatient drug.
            (2) Determination.--The participating pharmacy discount
        price for a covered outpatient drug shall be determined by
        adding--
                    (A) the price at which the drug is available to
                Federal agencies from the Federal Supply Schedule under
                section 8126 of title 38, United States Code; plus
                    (B) an amount that reflects the administrative
                costs incurred by the Secretary in administering this
                Act.

SEC. 5. ADMINISTRATION.

    (a) In General.--The Secretary shall administer this Act in a
manner that uses existing methods of obtaining and distributing drugs
to the maximum extent possible, consistent with efficiency and cost
effectiveness.
    (b) Regulations.--The Secretary shall issue such regulations as may
be necessary to implement this Act.

SEC. 6. REPORTS TO CONGRESS REGARDING EFFECTIVENESS OF ACT.

    (a) In General.--Not later than 2 years after the date of the
enactment of this Act, and annually thereafter, the Secretary shall
report to the Congress regarding the effectiveness of this Act in--
            (1) protecting Medicare beneficiaries from discriminatory
        pricing by drug manufacturers; and
            (2) making prescription drugs available to Medicare
        beneficiaries at substantially reduced prices.
    (b) Consultation.--In preparing such reports, the Secretary shall
consult with public health experts, affected industries, organizations
representing consumers and older Americans, and other interested
persons.
    (c) Recommendations.--The Secretary shall include in such reports
any recommendations they consider appropriate for changes in this Act
to further reduce the cost of covered outpatient drugs to Medicare
beneficiaries.

SEC. 7. DEFINITIONS.

    In this Act:
            (1) Covered outpatient drug.--The term ``covered outpatient
        drug'' has the meaning given that term in section 1927(k)(2) of
        the Social Security Act (42 U.S.C. 1396r-8(k)(2)).
            (2) Medicare beneficiary.--The term ``Medicare
        beneficiary'' means an individual entitled to benefits under
        part A of title XVIII of the Social Security Act or enrolled
        under part B of such title, or both.
            (3) Medicare drug benefit card.--The term ``Medicare drug
        benefit card'' means such a card issued under section 3.
            (4) Secretary.--The term ``Secretary'' means the Secretary
        of Health and Human Services.

SEC. 8. EFFECTIVE DATE.

    The Secretary shall implement this Act as expeditiously as
practicable and in a manner consistent with the obligations of the
United States.

Output: Prescription Drug Fairness for Seniors Act of 1998 - Directs the Secretary of Health and Human Services to furnish each Medicare beneficiary under title XVIII of the Social Security Act with a drug benefit card enabling the beneficiary to purchase covered outpatient prescription drugs listed on the Federal Supply Schedule from participating pharmacies at reduced prices.


Input:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC.

    (a) Short Title.--This Act may be cited as the ``Energy Freedom and
Economic Prosperity Act''.
    (b) Reference to 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; table of contents; etc.
                TITLE I--REPEAL OF ENERGY TAX SUBSIDIES

Sec. 101. Repeal of credit for alcohol fuel, biodiesel, and alternative
                            fuel mixtures.
Sec. 102. Early termination of credit for qualified fuel cell motor
                            vehicles.
Sec. 103. Early termination of new qualified plug-in electric drive
                            motor vehicles.
Sec. 104. Repeal of alternative fuel vehicle refueling property credit.
Sec. 105. Repeal of credit for alcohol used as fuel.
Sec. 106. Repeal of credit for biodiesel and renewable diesel used as
                            fuel.
Sec. 107. Repeal of enhanced oil recovery credit.
Sec. 108. Termination of credit for electricity produced from certain
                            renewable resources.
Sec. 109. Repeal of credit for producing oil and gas from marginal
                            wells.
Sec. 110. Termination of credit for production from advanced nuclear
                            power facilities.
Sec. 111. Repeal of credit for carbon dioxide sequestration.
Sec. 112. Termination of energy credit.
Sec. 113. Repeal of qualifying advanced coal project.
Sec. 114. Repeal of qualifying gasification project credit.
            TITLE II--REDUCTION OF CORPORATE INCOME TAX RATE

Sec. 201. Corporate income tax rate reduced.

                TITLE I--REPEAL OF ENERGY TAX SUBSIDIES

SEC. 101. REPEAL OF CREDIT FOR ALCOHOL FUEL, BIODIESEL, AND ALTERNATIVE
              FUEL MIXTURES.

    (a) In General.--Section 6426 is repealed.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 4101(a) is amended by striking
        ``or alcohol (as defined in section 6426(b)(4)(A)''.
            (2) Paragraph (2) of section 4104(a) is amended by striking
        ``6426, or 6427(e)''.
            (3) Section 6427 is amended by striking subsection (e).
            (4) Subparagraph (E) of section 7704(d)(1) is amended--
                    (A) by inserting ``(as in effect on the day before
                the date of the enactment of the Energy Freedom and
                Economic Prosperity Act)'' after ``of section 6426'',
                and
                    (B) by inserting ``(as so in effect)'' after
                ``section 6426(b)(4)(A)''.
            (5) Paragraph (1) of section 9503(b) is amended by striking
        the second sentence.
    (c) Clerical Amendment.--The table of sections for subchapter B of
chapter 65 is amended by striking the item relating to section 6426.
    (d) Effective.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply with respect to
        fuel sold and used after the date of the enactment of this Act.
            (2) Liquefied hydrogen.--In the case of any alternative
        fuel or alternative fuel mixture (as defined in subsection
        (d)(2) or (e)(3) of section 6426 of the Internal Revenue Code
        of 1986 as in effect before its repeal by this Act) involving
        liquefied hydrogen, the amendments made by this section shall
        apply with respect to fuel sold and used after September 30,
        2014.

SEC. 102. EARLY TERMINATION OF CREDIT FOR QUALIFIED FUEL CELL MOTOR
              VEHICLES.

    (a) In General.--Section 30B is repealed.
    (b) Conforming Amendments.--
            (1) Subparagraph (A) of section 24(b)(3) is amended by
        striking ``, 30B''.
            (2) Paragraph (2) of section 25B(g) is amended by striking
        ``, 30B,''.
            (3) Subsection (b) of section 38 is amended by striking
        paragraph (25).
            (4) Subsection (a) of section 1016 is amended by striking
        paragraph (35) and by redesignating paragraphs (36) and (37) as
        paragraphs (35) and (36), respectively.
            (5) Subsection (m) of section 6501 is amended by striking
        ``, 30B(h)(9)''.
    (c) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 30B.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2014.

SEC. 103. EARLY TERMINATION OF NEW QUALIFIED PLUG-IN ELECTRIC DRIVE
              MOTOR VEHICLES.

    (a) In General.--Section 30D is repealed.
    (b) Effective Date.--The amendment made by this section shall apply
to vehicles placed in service after the date of the enactment of this
Act.

SEC. 104. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

    (a) In General.--Section 30C is repealed.
    (b) Conforming Amendments.--
            (1) Subsection (b) of section 38 is amended by striking
        paragraph (26).
            (2) Paragraph (3) of section 55(c) is amended by striking
        ``, 30C(d)(2),''.
            (3) Subsection (a) of section 1016, as amended by section
        102 of this Act, is amended by striking paragraph (35) and by
        redesignating paragraph (36) as paragraph (35).
            (4) Subsection (m) of section 6501 is amended by striking
        ``, 30C(e)(5)''.
    (c) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 30C.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.

SEC. 105. REPEAL OF CREDIT FOR ALCOHOL USED AS FUEL.

    (a) In General.--Section 40 is repealed.
    (b) Conforming Amendments.--
            (1) Subsection (b) of section 38 is amended by striking
        paragraph (3).
            (2) Subsection (c) of section 196 is amended by striking
        paragraph (3) and by redesignating paragraphs (4) through (14)
        as paragraphs (3) through (13), respectively.
            (3) Paragraph (1) of section 4101(a) is amended by striking
        ``, and every person producing cellulosic biofuel (as defined
        in section 40(b)(6)(E))''.
            (4) Paragraph (1) of section 4104(a) is amended by striking
        ``, 40''.
    (c) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after the date of the enactment of this Act.

SEC. 106. REPEAL OF CREDIT FOR BIODIESEL AND RENEWABLE DIESEL USED AS
              FUEL.

    (a) In General.--Section 40A is repealed.
    (b) Conforming Amendment.--
            (1) Subsection (b) of section 38 is amended by striking
        paragraph (17).
            (2) Section 87 is repealed.
            (3) Subsection (c) of section 196, as amended by section
        105 of this Act, is amended by striking paragraph (11) and by
        redesignating paragraphs (11), (12), and (13) as paragraphs
        (10), (11), and (12), respectively.
            (4) Paragraph (1) of section 4101(a) is amended by striking
        ``, every person producing or importing biodiesel (as defined
        in section 40A(d)(1)''.
            (5) Paragraph (1) of section 4104(a) is amended by striking
        ``, and 40A''.
            (6) Subparagraph (E) of section 7704(d)(1) is amended by
        inserting ``(as so in effect)'' after ``section 40A(d)(1)''.
    (c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 40A.
    (d) Effective Date.--The amendments made by this section shall
apply to fuel produced, and sold or used, after the date of the
enactment of this Act.

SEC. 107. REPEAL OF ENHANCED OIL RECOVERY CREDIT.

    (a) In General.--Section 43 is repealed.
    (b) Conforming Amendments.--
            (1) Subsection (b) of section 38 is amended by striking
        paragraph (6).
            (2) Paragraph (4) of section 45Q(d) is amended by inserting
        ``(as in effect on the day before the date of the enactment of
        the Energy Freedom and Economic Prosperity Act)'' after
        ``section 43(c)(2)''.
            (3) Subsection (c) of section 196, as amended by sections
        105 and 106 of this Act, is amended by striking paragraph (5)
        and by redesignating paragraphs (6) through (12) as paragraphs
        (5) through (11), respectively.
    (c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 43.
    (d) Effective Date.--The amendments made by this section shall
apply to costs paid or incurred after December 31, 2014.

SEC. 108. TERMINATION OF CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN
              RENEWABLE RESOURCES.

    (a) Wind.--Subsection (d) of section 45 is amended by striking
``January 1, 2014'' in paragraph (1) and inserting ``the date of the
enactment of the Energy Freedom and Economic Prosperity Act''.
    (b) Indian Coal.--Subparagraph (A) of section 45(e)(10) is amended
by striking ``8-year period'' each place it appears and inserting ``7-
year period''.
    (c) Effective Date.--
            (1) Wind.--The amendment made by subsection (a) shall apply
        to property placed in service after the date of the enactment
        of this Act.
            (2) Indian coal.--The amendments made by subsection (b)
        shall apply to coal produced after December 31, 2012.
            (3) Other qualified energy resources.--For termination of
        other qualified energy resources for property placed in service
        after December 31, 2013, see section 45 of the Internal Revenue
        Code of 1986.

SEC. 109. REPEAL OF CREDIT FOR PRODUCING OIL AND GAS FROM MARGINAL
              WELLS.

    (a) In General.--Section 45I is repealed.
    (b) Conforming Amendment.--Subsection (b) of section 38 is amended
by striking paragraph (19).
    (c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 45I.
    (d) Effective Date.--The amendments made by this section shall
apply to production in taxable years beginning after December 31, 2014.

SEC. 110. TERMINATION OF CREDIT FOR PRODUCTION FROM ADVANCED NUCLEAR
              POWER FACILITIES.

    (a) In General.--Subparagraph (B) of section 45J(d)(1) is amended
by striking ``January 1, 2021'' and inserting ``January 1, 2015''.
    (b) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2014.

SEC. 111. REPEAL OF CREDIT FOR CARBON DIOXIDE SEQUESTRATION.

    (a) In General.--Section 45Q is repealed.
    (b) Effective Date.--The amendment made by this section shall apply
to carbon dioxide captured after December 31, 2014.

SEC. 112. TERMINATION OF ENERGY CREDIT.

    (a) In General.--Section 48 is amended--
            (1) by striking ``January 1, 2017'' each place it appears
        and inserting ``January 1, 2015'', and
            (2) by striking ``December 31, 2016'' each place it appears
        and inserting ``December 31, 2014''.
    (b) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2014.

SEC. 113. REPEAL OF QUALIFYING ADVANCED COAL PROJECT.

    (a) In General.--Section 48A is repealed.
    (b) Conforming Amendment.--Section 46 is amended by striking
paragraph (3) and by redesignating paragraphs (4), (5), and (6) as
paragraphs (3), (4), and (5), respectively.
    (c) Clerical Amendment.--The table of sections for subpart E of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 48A.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2014.

SEC. 114. REPEAL OF QUALIFYING GASIFICATION PROJECT CREDIT.

    (a) In General.--Section 48B is repealed.
    (b) Conforming Amendment.--Section 46, as amended by this Act, is
amended by striking paragraph (3) and by redesignating paragraphs (4)
and (5) as paragraphs (3) and (4), respectively.
    (c) Clerical Amendment.--The table of sections for subpart E of
part IV of subchapter A of chapter 1 is amended by striking the item
relating to section 48B.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2014.

            TITLE II--REDUCTION OF CORPORATE INCOME TAX RATE

SEC. 201. CORPORATE INCOME TAX RATE REDUCED.

    (a) In General.--Not later than 1 year after the date of the
enactment of this Act, the Secretary of the Treasury shall prescribe a
rate of tax in lieu of the rates under paragraphs (1) and (2) of
section 11(b), section 1201(a), and paragraphs (1), (2), and (6) of
section 1445(e) to such a flat rate as the Secretary estimates would
result in--
            (1) a decrease in revenue to the Treasury for taxable years
        beginning during the 10-year period beginning on the date of
        the enactment of this Act, equal to
            (2) the increase in revenue for such taxable years by
        reason of the amendments made by title I of this Act.
    (b) Effective Date.--The rate prescribed by the Secretary under
subsection (a) shall apply to taxable years beginning more than 1 year
after the date of the enactment of this Act.

Output: Energy Freedom and Economic Prosperity Act - Amends the Internal Revenue Code to repeal: (1) the excise tax credits for alcohol fuel, biodiesel, and alternative fuel mixtures; (2) the tax credits for the purchase of alternative motor vehicles and new qualified plug-in electric drive motor vehicles; (3) the alternative fuel vehicle refueling property tax credit; (4) the income tax credits for alcohol, biodiesel, and renewable diesel used as fuel; (5) the enhanced oil recovery tax credit and the tax credit for producing oil and gas from marginal wells; (6) the tax credits for producing electricity from renewable resources and from advanced nuclear power facilities; (7) the tax credit for carbon dioxide sequestration; (8) the energy tax credit; and (9) the tax credits for investment in qualifying advanced coal projects and qualifying gasification projects.  Directs the Secretary of the Treasury to prescribe a flat income tax rate for corporations, in lieu of the existing marginal tax rates, based upon the overall revenue savings from the repeal of energy tax expenditures by this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Treatment of Children's Deformities
Act of 1998''.

SEC. 2. COVERAGE OF MINOR CHILD'S CONGENITAL OR DEVELOPMENTAL DEFORMITY
              OR DISORDER.

    (a) Group Health Plans.--
            (1) Public health service act amendments.--(A) Subpart 2 of
        part A of title XXVII of the Public Health Service Act, as
        amended by section 703(a) of Public Law 104-204, is amended by
        adding at the end the following new section:

``SEC. 2706. STANDARDS RELATING TO BENEFITS FOR MINOR CHILD'S
              CONGENITAL OR DEVELOPMENTAL DEFORMITY OR DISORDER.

    ``(a) Requirements for Reconstructive Surgery.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides coverage for surgical benefits shall provide coverage
        for outpatient and inpatient diagnosis and treatment of a minor
        child's congenital or developmental deformity, disease, or
        injury. A minor child shall include any individual through 21
        years of age.
            ``(2) Requirements.--Any coverage provided under paragraph
        (1) shall be subject to pre-authorization or pre-certification
        as required by the plan or issuer, and such coverage shall
        include any surgical treatment which, in the opinion of the
        treating physician, is medically necessary to approximate a
        normal appearance.
            ``(3) Treatment defined.--
                    ``(A) In general.--In this section, the term
                `treatment' includes reconstructive surgical procedures
                (procedures that are generally performed to improve
                function, but may also be performed to approximate a
                normal appearance) that are performed on abnormal
                structures of the body caused by congenital defects,
                developmental abnormalities, trauma, infection, tumors,
                or disease, including--
                            ``(i) procedures that do not materially
                        affect the function of the body part being
                        treated; and
                            ``(ii) procedures for secondary conditions
                        and follow-up treatment.
                    ``(B) Exception.--Such term does not include
                cosmetic surgery performed to reshape normal structures
                of the body to improve appearance or self-esteem.
    ``(b) Notice.--A group health plan under this part shall comply
with the notice requirement under section 713(b) of the Employee
Retirement Income Security Act of 1974 with respect to the requirements
of this section as if such section applied to such plan.''.
            (B) Section 2723(c) of such Act (42 U.S.C. 300gg-23(c)), as
        amended by section 604(b)(2) of Public Law 104-204, is amended
        by striking ``section 2704'' and inserting ``sections 2704 and
        2706''.
            (2) ERISA amendments.--(A) Subpart B of part 7 of subtitle
        B of title I of the Employee Retirement Income Security Act of
        1974, as amended by section 702(a) of Public Law 104-204, is
        amended by adding at the end the following new section:

``SEC. 713. STANDARDS RELATING TO BENEFITS FOR MINOR CHILD'S CONGENITAL
              OR DEVELOPMENTAL DEFORMITY OR DISORDER.

    ``(a) Requirements for Reconstructive Surgery.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides coverage for surgical benefits shall provide coverage
        for outpatient and inpatient diagnosis and treatment of a minor
        child's congenital or developmental deformity, disease, or
        injury. A minor child shall include any individual through 21
        years of age.
            ``(2) Requirements.--Any coverage provided under paragraph
        (1) shall be subject to pre-authorization or pre-certification
        as required by the plan or issuer, and such coverage shall
        include any surgical treatment which, in the opinion of the
        treating physician, is medically necessary to approximate a
        normal appearance.
            ``(3) Treatment defined.--
                    ``(A) In general.--In this section, the term
                `treatment' includes reconstructive surgical procedures
                (procedures that are generally performed to improve
                function, but may also be performed to approximate a
                normal appearance) that are performed on abnormal
                structures of the body caused by congenital defects,
                developmental abnormalities, trauma, infection, tumors,
                or disease, including--
                            ``(i) procedures that do not materially
                        affect the function of the body part being
                        treated; and
                            ``(ii) procedures for secondary conditions
                        and follow-up treatment.
                    ``(B) Exception.--Such term does not include
                cosmetic surgery performed to reshape normal structures
                of the body to improve appearance or self-esteem.
    ``(b) Notice Under Group Health Plan.--The imposition of the
requirements of this section shall be treated as a material
modification in the terms of the plan described in section 102(a)(1),
for purposes of assuring notice of such requirements under the plan;
except that the summary description required to be provided under the
last sentence of section 104(b)(1) with respect to such modification
shall be provided by not later than 60 days after the first day of the
first plan year in which such requirements apply.''.
            (B) Section 731(c) of such Act (29 U.S.C. 1191(c)), as
        amended by section 603(b)(1) of Public Law 104-204, is amended
        by striking ``section 711'' and inserting ``sections 711 and
        713''.
            (C) Section 732(a) of such Act (29 U.S.C. 1191a(a)), as
        amended by section 603(b)(2) of Public Law 104-204, is amended
        by striking ``section 711'' and inserting ``sections 711 and
        713''.
            (D) The table of contents in section 1 of such Act is
        amended by inserting after the item relating to section 712 the
        following new item:

``Sec. 713. Standards relating to benefits for minor child's congenital
                            or developmental deformity or disorder.''.
            (3) Internal revenue code amendments.--Subchapter B of
        chapter 100 of the Internal Revenue Code of 1986 (as amended by
        section 1531(a) of the Taxpayer Relief Act of 1997) is
        amended--
                    (A) in the table of sections, by inserting after
                the item relating to section 9812 the following new
                item:

                              ``Sec. 9813. Standards relating to
                                        benefits for minor child's
                                        congenital or developmental
                                        deformity or disorder.''; and
                    (B) by inserting after section 9812 the following:

``SEC. 9813. STANDARDS RELATING TO BENEFITS FOR MINOR CHILD'S
              CONGENITAL OR DEVELOPMENTAL DEFORMITY OR DISORDER.

    ``(a) Requirements for Reconstructive Surgery.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides coverage for surgical benefits shall provide coverage
        for outpatient and inpatient diagnosis and treatment of a minor
        child's congenital or developmental deformity, disease, or
        injury. A minor child shall include any individual through 21
        years of age.
            ``(2) Requirements.--Any coverage provided under paragraph
        (1) shall be subject to pre-authorization or pre-certification
        as required by the plan or issuer, and such coverage shall
        include any surgical treatment which, in the opinion of the
        treating physician, is medically necessary to approximate a
        normal appearance.
            ``(3) Treatment defined.--
                    ``(A) In general.--In this section, the term
                `treatment' includes reconstructive surgical procedures
                (procedures that are generally performed to improve
                function, but may also be performed to approximate a
                normal appearance) that are performed on abnormal
                structures of the body caused by congenital defects,
                developmental abnormalities, trauma, infection, tumors,
                or disease, including--
                            ``(i) procedures that do not materially
                        affect the function of the body part being
                        treated; and
                            ``(ii) procedures for secondary conditions
                        and follow-up treatment.
                    ``(B) Exception.--Such term does not include
                cosmetic surgery performed to reshape normal structures
                of the body to improve appearance or self-esteem.''.
    (b) Individual Health Insurance.--(1) Part B of title XXVII of the
Public Health Service Act, as amended by section 605(a) of Public Law
104-204, is amended by inserting after section 2751 the following new
section:

``SEC. 2752. STANDARDS RELATING TO BENEFITS FOR MINOR CHILD'S
              CONGENITAL OR DEVELOPMENTAL DEFORMITY OR DISORDER.

    ``(a) Requirements for Reconstructive Surgery.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides coverage for surgical benefits shall provide coverage
        for outpatient and inpatient diagnosis and treatment of a minor
        child's congenital or developmental deformity, disease, or
        injury. A minor child shall include any individual through 21
        years of age.
            ``(2) Requirements.--Any coverage provided under paragraph
        (1) shall be subject to pre-authorization or pre-certification
        as required by the plan or issuer, and such coverage shall
        include any surgical treatment which, in the opinion of the
        treating physician, is medically necessary to approximate a
        normal appearance.
            ``(3) Treatment defined.--
                    ``(A) In general.--In this section, the term
                `treatment' includes reconstructive surgical procedures
                (procedures that are generally performed to improve
                function, but may also be performed to approximate a
                normal appearance) that are performed on abnormal
                structures of the body caused by congenital defects,
                developmental abnormalities, trauma, infection, tumors,
                or disease, including--
                            ``(i) procedures that do not materially
                        affect the function of the body part being
                        treated; and
                            ``(ii) procedures for secondary conditions
                        and follow-up treatment.
                    ``(B) Exception.--Such term does not include
                cosmetic surgery performed to reshape normal structures
                of the body to improve appearance or self-esteem.
    ``(b) Notice.--A health insurance issuer under this part shall
comply with the notice requirement under section 713(b) of the Employee
Retirement Income Security Act of 1974 with respect to the requirements
referred to in subsection (a) as if such section applied to such issuer
and such issuer were a group health plan.''.
    (2) Section 2762(b)(2) of such Act (42 U.S.C. 300gg-62(b)(2)), as
added by section 605(b)(3)(B) of Public Law 104-204, is amended by
striking ``section 2751'' and inserting ``sections 2751 and 2752''.
    (c) Effective Dates.--(1) The amendments made by subsection (a)
shall apply with respect to group health plans for plan years beginning
on or after January 1, 1999.
    (2) The amendment made by subsection (b) shall apply with respect
to health insurance coverage offered, sold, issued, renewed, in effect,
or operated in the individual market on or after such date.
    (d) Coordinated Regulations.--Section 104(1) of Health Insurance
Portability and Accountability Act of 1996 is amended by striking
``this subtitle (and the amendments made by this subtitle and section
401)'' and inserting ``the provisions of part 7 of subtitle B of title
I of the Employee Retirement Income Security Act of 1974, the
provisions of parts A and C of title XXVII of the Public Health Service
Act, and chapter 100 of the Internal Revenue Code of 1986''.

Output: Treatment of Children's Deformities Act of 1998 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to set standards requiring that group and individual health insurance coverage and group health plans provide coverage for treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease.