Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fitness Integrated with Teaching
Kids Act'' or the ``FIT Kids Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Childhood obesity has reached epidemic proportions in
        the United States.
            (2) Researchers estimate that medical costs of the obesity
        epidemic may total as much as $147,000,000,000 annually.
            (3) The prevalence of overweight in children between the
        ages of 6 and 11 years increased from 4.0 percent between 1971
        to 1974 to 17.5 percent between 2001 to 2004, and the
        prevalence of overweight in adolescents between the ages of 12
        and 19 years increased from 6.1 percent to 17.0 percent.
            (4) Recent studies indicating that 17 percent of 6 to 11
        year-olds and 17.6 percent of 12 to 19 year-olds are considered
        obese. Furthermore, 33 percent of 6 to 11 year-olds and 34
        percent of 12 to 19 year-olds are overweight; these rates have
        roughly doubled since 1980.
            (5) Of all United States deaths from major chronic disease,
        23 percent are linked to sedentary lifestyles that now begin at
        childhood.
            (6) Overweight adolescents have a 70 to 80 percent chance
        of becoming overweight adults, increasing their risk for
        chronic disease, disability, and death.
            (7) A decline in physical activity has contributed to the
        unprecedented epidemic of childhood obesity.
            (8) The Physical Activity Guidelines for Americans
        published by the Secretary of Health and Human Services
        recommend that children engage in 60 minutes or more of
        physical activity each day.
            (9) In a 2005 Government Accountability Office report on
        key strategies to include in programs designed to target
        childhood obesity, ``increasing physical activity'' was
        identified as the most important component in any such program.
            (10) Part of the decline in physical activity has been in
        our Nation's schools, where physical education programs have
        been cut back in the past 2 decades.
            (11) The national standard for physical education
        frequency, as outlined in the Physical Activity Guidelines for
        Americans, is 150 minutes per week in elementary school and 225
        minutes per week in middle school and high school.
            (12) Only 3.8 percent of elementary schools, 7.9 percent of
        middle schools, and 2.1 percent of high schools provide daily
        physical education or its equivalent for the entire school
        year, and 22 percent of schools do not require students to take
        any physical education at all.
            (13) Among children ages 9 to 13, 61.5 percent do not
        participate in any organized physical activity during out-of-
        school hours.
            (14) Regular physical activity is associated with a
        healthier, longer life and a lower risk of cardiovascular
        disease, high blood pressure, diabetes, obesity, and some
        cancers.
            (15) Research suggests a strong correlation between
        children's fitness and their academic performance as measured
        by grades in core subjects and standardized test scores.
            (16) Approximately 81 percent of adults believe daily
        physical education should be mandatory in schools.

SEC. 3. INCREASING AWARENESS OF PHYSICAL ACTIVITY OPPORTUNITIES AT
              SCHOOL.

    (a) Local Educational Agencies.--Not later than 1 year after the
date of the enactment of this Act, and annually thereafter, each local
educational agency located in a State receiving funds under part A of
title I of the Elementary and Secondary Education Act of 1965 (20
U.S.C. 6311 et seq.) shall--
            (1) post on its Internet website, or otherwise make
        available to parents and families of students served by the
        agency, information on healthful eating habits, physical
        education, and physical activity, including information on--
                    (A) the importance of a healthy lifestyle
                (including healthful eating habits, physical education,
                and physical activity) for an effective learning
                environment;
                    (B) how schools served by the agency are promoting
                healthy lifestyles, including information on applicable
                elementary school and secondary school programs and
                policies regarding nutrition, physical education, and
                physical activity (including coordinated school health
                plans or local wellness policies, as applicable);
                    (C) whether the schools served by the agency follow
                an age-appropriate physical education curriculum for
                all elementary school and secondary school students
                enrolled in the schools that adheres to national
                guidelines adopted by the Centers for Disease Control
                and Prevention of the Department of Health and Human
                Services or the State in which the school is located;
                    (D) the most recent national recommendations for
                physical education and physical activity for elementary
                school and secondary school students, as established by
                the Centers for Disease Control and Prevention of the
                Department of Health and Human Services; and
                    (E) a description of the amount of time that
                students in kindergarten through grade 12 served by the
                agency are required to spend in physical education,
                disaggregated by grade level, including information on
                criteria for granting students a waiver or exemption,
                or allowing a substitution for the requirement; and
            (2) assist each school served by the agency in collecting
        and disseminating (such as through the Internet website of the
        school) to parents and families of students enrolled in the
        school, information on--
                    (A) whether the school follows an age-appropriate
                physical education curriculum for all students enrolled
                in the school that adheres to national guidelines
                adopted by the Centers for Disease Control and
                Prevention of Health and Human Services or the State in
                which the school is located;
                    (B) the most recent national recommendations for
                physical education and physical activity for elementary
                school and secondary school students, as established by
                the Centers for Disease Control and Prevention of the
                Department of Health and Human Services;
                    (C) the requirements described in paragraph (1)(E);
                    (D) a description of the facilities available for
                physical education and physical activity for students
                enrolled in the school; and
                    (E) if applicable, any health and wellness council
                (such as a school health council or local wellness
                policy council) located in the school or that the
                school is involved with, including information on--
                            (i) members;
                            (ii) membership criteria;
                            (iii) opportunities for parental
                        involvement; and
                            (iv) meeting dates and agendas.
    (b) State Educational Agencies.--
            (1) Submission; information availability.--Not later than
        15 days after a local educational agency described in
        subsection (a) posts on its Internet website the information
        described in subsection (a)(1)(E), and annually thereafter, the
        local educational agency shall provide to the applicable State
        educational agency the information described in such
        subsection.
            (2) Additional duties of the state educational agency.--A
        State educational agency that receives information under
        paragraph (1) shall ensure that the information is made
        available to the general public within a reasonable period of
        time, such as through the Internet website of the State
        educational agency.

SEC. 4. STUDIES ON PHYSICAL ACTIVITY AND FITNESS.

    (a) National Research Council Study.--Subject to the availability
of funds appropriated to carry out this subsection, the Secretary of
Education shall enter into a contract with the National Research
Council of the National Academy of Sciences to--
            (1) examine and make recommendations regarding--
                    (A) various means that may be employed to
                incorporate physical activity into elementary school
                and secondary school settings, and before- and after-
                school programs;
                    (B) innovative and effective ways to increase
                physical activity for all students in kindergarten
                through grade 12; and
                    (C) efforts to encourage the participation of
                students with disabilities in physical education
                programs and the types of accommodations used to
                increase the participation of such students;
            (2) study the impact of health, level of physical activity,
        and amount of physical education on students' ability to learn
        and maximize performance in school; and
            (3) study and provide specific recommendations for
        effectively measuring the progress students, at the elementary
        school and secondary school level, in increasing physical
        activity and improving their health and well-being, including
        improving their--
                    (A) knowledge, awareness, and behavior, related to
                nutrition and physical activity;
                    (B) cognitive development, and fitness, with
                physical education;
                    (C) knowledge of lifetime physical activity and
                health promotion; and
                    (D) performance on overall health indicators,
                including flexibility, endurance, strength, balance,
                and blood pressure.
    (b) National Fitness Study.--Subject to the availability of funds
to carry out this subsection, the Secretary of Education shall conduct
a study on the participation of students in physical education and
other physical activities in public elementary schools and public
secondary schools that--
            (1) examines student participation in exercise (including
        sports and active games), including the types, frequency,
        duration, and seasonality of exercise participation, through--
                    (A) school physical education classes;
                    (B) other school programs; and
                    (C) intramural activities; and
            (2) assesses student physical activity and fitness levels.
    (c) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary to carry out this section
for fiscal year 2011.

SEC. 5. DISSEMINATION OF BEST PRACTICES.

    (a) In General.--Not later than 180 days after the date of the
enactment of this Act, the Secretary of Education shall identify and
make available to State educational agencies and local educational
agencies, best practices on innovative physical education and physical
activity policies and programs at the State and local level, including
best practices that--
            (1) identify and address common challenges to States and
        local educational agencies in implementing physical education
        and physical activity policies and programs, including barriers
        for meeting national recommendations for physical education and
        physical activity in schools, as established by the Centers for
        Disease Control and Prevention of the Department of Health and
        Human Services; and
            (2) meet or are working toward meeting the national
        recommendations for physical education and physical activity in
        schools, as established by the Centers for Disease Control and
        Prevention of the Department of Health and Human Services.
    (b) Updating Best Practices.--The Secretary shall update the best
practices described in subsection (a) after completion of the study
carried out under section 4(a).

SEC. 6. PROMOTING THE HEALTHIERUS SCHOOL CHALLENGE.

    The Secretary of Education, in collaboration with the Secretary of
Agriculture, shall encourage schools to participate in the HealthierUS
School Challenge of the Food and Nutrition Service of the Department of
Agriculture.

SEC. 7. DEFINITIONS.

    Except as otherwise provided, any term used in this Act that is
defined in section 9101 of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 7801) shall have the meaning given the term in such
section.

            Passed the House of Representatives April 21, 2010.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.

Output:
Fitness Integrated with Teaching Kids Act or the FIT Kids Act - (Sec. 3) Amends the Elementary and Secondary Education Act of 1965 (ESEA) to require local educational agencies (LEAs) located in states receiving school improvement funds to annually provide the families of their students with information on healthful eating habits, physical education, and physical activity.

Requires such LEAs to assist their schools in annually collecting and disseminating to the families of school students information on: (1) the most recent national recommendations for physical education and physical activity for students, as established by the Centers for Disease Control and Prevention (CDC) of the Department of Health and Human Services (HHS); (2) whether the school follows an age-appropriate physical education curriculum for all students that adheres to such guidelines or state guidelines; (3) the amount of time that students in kindergarten through grade 12 are required to spend in physical education, disaggregated by grade level; (4) the facilities available for physical education and physical activity for students enrolled in the school; and (5) any health and wellness council located in the school or with which the school is involved.

Requires: (1) LEAs to provide to their state a description of the amount of time that students in kindergarten through grade 12 are required to spend in physical education, disaggregated by grade level; and (2) the state to ensure that such information is made available to the public.

(Sec. 4) Directs the Secretary of Education to contract with the National Research Council of the National Academy of Sciences (NAS) to study: (1) ways of incorporating physical education into school settings, and before- and after-school programs; (2) innovative and effective ways to increase physical activity for all students in kindergarten through grade 12; (3) efforts to encourage the participation of disabled students in physical education programs and the types of accommodations used to increase their participation; (4) the impact health and physical activity and education have on students' ability to learn; and (5) the progress students make in increasing their physical activity and improving their health and well-being, with specific recommendations for effectively measuring such progress.

Directs the Secretary to study the participation of students in physical education and other physical activities in public elementary and secondary schools and assess their physical activity and fitness levels.

(Sec. 5) Directs the Secretary to: (1) identify and make available to states and LEAs, best practices on innovative physical education and physical activity policies and programs at the state and local level; and (2) update the best practices after the NAS study is completed.

(Sec. 6) Directs the Secretary, in collaboration with the Secretary of Agriculture, to encourage schools to participate in the HealthierUS School Challenge of the Food and Nutrition Service of the Department of Agriculture.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Care Quality Incentive Act of
1999''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress makes the following findings:
            (1) Recent research on early brain development reveals that
        much of a child's growth is determined by early learning and
        nurturing care. Research also shows that quality early care and
        education leads to increased cognitive abilities, positive
        classroom learning behavior, increased likelihood of long-term
        school success, and greater likelihood of long-term economic
        and social self-sufficiency.
            (2) Each day an estimated 13,000,000 children, including
        6,000,000 infants and toddlers, spend some part of their day in
        child care. However, a study in 4 States found that only 1 in 7
        child care centers provide care that promotes healthy
        development, while 1 in 8 child care centers provide care that
        threatens the safety and health of children.
            (3) Full-day child care can cost $4,000 to $10,000 per
        year.
            (4) Although Federal assistance is available for child
        care, funding is severely limited. Even with Federal subsidies,
        many families cannot afford child care. For families with young
        children and a monthly income under $1,200, the cost of child
        care typically consumes 25 percent of their income.
            (5) Payment (or reimbursement) rates, the maximum the State
        will reimburse a child care provider for the care of a child
        who receives a subsidy, are too low to ensure that quality care
        is accessible to all families.
            (6) Low payment rates directly affect the kind of care
        children get and whether families can find quality child care
        in their communities. In many instances, low payment rates
        force child care providers to cut corners in ways that lower
        the quality of care for children, including reducing number of
        staff, eliminating staff training opportunities, and cutting
        enriching educational activities and services.
            (7) Children in low quality child care are more likely to
        have delayed reading and language skills, and display more
        aggression toward other children and adults.
            (8) Increased payment rates lead to higher quality child
        care as child care providers are able to attract and retain
        qualified staff, provide salary increases and professional
        training, maintain a safe and healthy environment, and purchase
        basic supplies and developmentally appropriate educational
        materials.
    (b) Purpose.--The purpose of this Act is to improve the quality of,
and access to, child care by increasing child care payment rates.

SEC. 3. INCENTIVE GRANTS TO IMPROVE THE QUALITY OF CHILD CARE.

    (a) Funding.--Section 658B of the Child Care and Development Block
Grant Act of 1990 (42 U.S.C. 9858) is amended--
            (1) by striking ``There'' and inserting the following:
    ``(a) Authorization of Appropriations.--There''; and
            (2) by adding at the end the following:
    ``(b) Appropriation of Funds for Grants To Improve the Quality of
Child Care.--Out of any funds in the Treasury that are not otherwise
appropriated, there are authorized to be appropriated and there are
appropriated, for each of fiscal years 2000 through 2004, $300,000,000
for the purpose of making grants under section 658H.''.
    (b) Grants To Improve the Quality of Child Care.--The Child Care
and Development Block Grant Act of 1990 (42 U.S.C. 9858 et seq.) is
amended by inserting after section 658G the following:

``SEC. 658H. GRANTS TO IMPROVE THE QUALITY OF CHILD CARE.

    ``(a) Authority.--
            ``(1) In general.--The Secretary shall use the amount
        appropriated under section 658B(b) for a fiscal year to make
        grants to eligible States in accordance with this section.
            ``(2) Annual payments.--The Secretary shall make annual
        payments to each eligible State out of the allotment for that
        State determined under subsection (c).
    ``(b) Eligible States.--
            ``(1) In general.--In this section, the term `eligible
        States' means a State that--
                    ``(A) has conducted a survey of the market rates
                for child care services in the State within the 2 years
                preceding the date of the submission of an application
                under paragraph (2); and
                    ``(B) submits an application in accordance with
                paragraph (2).
            ``(2) Application.--
                    ``(A) In general.--To be eligible to receive a
                grant under this section, a State shall submit an
                application to the Secretary at such time, in such
                manner, and accompanied by such information, in
                addition to the information required under subparagraph
                (B), as the Secretary may require.
                    ``(B) Information required.--Each application
                submitted for a grant under this section shall--
                            ``(i) detail the methodology and results of
                        the State market rates survey conducted
                        pursuant to paragraph (1)(A);
                            ``(ii) describe the State's plan to
                        increase payment rates from the initial
                        baseline determined under clause (i); and
                            ``(iii) describe how the State will
                        increase payment rates in accordance with the
                        market survey findings.
            ``(3) Continuing eligibility requirement.--The Secretary
        may make an annual payment under this section to an eligible
        State only if--
                    ``(A) the Secretary determines that the State has
                made progress, through the activities assisted under
                this subchapter, in maintaining increased payment
                rates; and
                    ``(B) at least once every 2 years, the State
                conducts an update of the survey described in paragraph
                (1)(A).
            ``(4) Requirement of matching funds.--
                    ``(A) In general.--To be eligible to receive a
                grant under this section, the State shall agree to make
                available State contributions from State sources toward
                the costs of the activities to be carried out by a
                State pursuant to subsection (d) in an amount that is
                not less than 25 percent of such costs.
                    ``(B) Determination of state contributions.--State
                contributions shall be in cash. Amounts provided by the
                Federal Government may not be included in determining
                the amount of such State contributions.
    ``(c) Allotments to Eligible States.--The amount appropriated under
section 658B(b) for a fiscal year shall be allotted among the eligible
States in the same manner as amounts are allotted under section
658O(b).
    ``(d) Use of Funds.--
            ``(1) Priority use.--An eligible State that receives a
        grant under this section shall use the funds received to
        significantly increase the payment rate for the provision of
        child care assistance in accordance with this subchapter up to
        the 100th percentile of the market rate survey described in
        subsection (b)(1)(A).
            ``(2) Additional uses.--An eligible State that demonstrates
        to the Secretary that the State has achieved a payment rate of
        the 100th percentile of the market rate survey described in
        subsection (b)(1)(A) may use funds received under a grant made
        under this section for any other activity that the State
        demonstrates to the Secretary will enhance the quality of child
        care services provided in the State.
            ``(3) Payment rate.--In this section, the term `payment
        rate' means the rate of reimbursement to providers for
        subsidized child care.
            ``(4) Supplement not supplant.--Amounts paid to a State
        under this section shall be used to supplement and not supplant
        other Federal, State, or local funds provided to the State
        under this subchapter or any other provision of law.
    ``(e) Evaluations and Reports.--
            ``(1) State evaluations.--Each eligible State shall submit
        to the Secretary, at such time and in such form and manner as
        the Secretary may require, information regarding the State's
        efforts to increase payment rates and the impact increased
        rates are having on the quality of, and accessibility to, child
        care in the State.
            ``(2) Reports to congress.--The Secretary shall submit
        biennial reports to Congress on the information described in
        paragraph (1). Such reports shall include data from the
        applications submitted under subsection (b)(2) as a baseline
        for determining the progress of each eligible State in
        maintaining increased payment rates.''.

Output:
Child Care Quality Incentive Act of 1999 - Amends the Child Care and Development Block Grant Act of 1990 to establish a program of incentive grants to improve the quality of, and access to, child care by increasing child care payment rates.
Authorizes appropriations.
Directs the Secretary of Health and Human Services to make such grants to eligible States from specified allotments.  Conditions a State's initial eligibility on its having surveyed the market rates for child care services in the State within the two years preceding submission of its application.  Authorizes the Secretary to make an annual payment to an eligible State only if: (1) the Secretary determines that the State has made progress, through the assisted activities, in maintaining increased payment rates; and (2) the State updates such survey at least once every two years.  Requires the State, to be eligible to receive such a grant, to agree to make available State contributions in cash from State sources toward at least 25 percent of the costs of priority required activities and additional authorized activities.
Requires an eligible State that receives such a grant to make priority use of such funds to increase significantly (up to the 100th percentile of the market rate survey) the rate of reimbursement to providers for subsidized child care.  Allows an eligible State, if it demonstrates to the Secretary that it has achieved such a payment rate for provision of child care assistance of the 100th percentile of the market rate survey, to use grant funds for any additional activity it demonstrates will enhance the quality of child care services.
Requires evaluation reports by States to the Secretary, as well as biennial reports by the Secretary to the Congress.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Care Access and Refundability
Expansion Act'' or as the ``Child CARE Act''.

SEC. 2. CREDIT FOR DEPENDENT CARE EXPENSES.

    (a) Credit Made Refundable.--
            (1) In general.--The Internal Revenue Code of 1986 is
        amended by redesignating section 21 as section 36C and by
        moving such section after section 36B.
            (2) Credit not allowed for services provided outside the
        united states.--Section 36C(b)(2)(A) of such Code, as
        redesignated by this section, is amended by adding at the end
        the following: ``Such term shall not include any amount paid
        for services provided outside the United States.''.
            (3) Conforming amendments.--
                    (A) Section 23(f)(1) of such Code is amended by
                striking ``section 21(e)'' and inserting ``section
                36C(e)''.
                    (B) Section 35(g)(6) of such Code is amended by
                striking ``section 21(e)'' and inserting ``section
                36C(e)''.
                    (C) Section 36C(a)(1) of such Code, as redesignated
                by this section, is amended by striking ``this
                chapter'' and inserting ``this subtitle''.
                    (D) Section 129(a)(2)(C) of such Code is amended by
                striking ``section 21(e)'' and inserting ``section
                36C(e)''.
                    (E) Section 129(b)(2) of such Code is amended by
                striking ``section 21(d)(2)'' and inserting ``section
                36C(d)(2)''.
                    (F) Section 129(e)(1) of such Code is amended by
                striking ``section 21(b)(2)'' and inserting ``section
                36C(b)(2)''.
                    (G) Section 213(e) of such Code is amended by
                striking ``section 21'' and inserting ``section 36C''.
                    (H) Section 6211(b)(4)(A) of such Code is amended
                by inserting ``36C,'' after ``36B,''.
                    (I) Section 6213(g)(2)(H) of such Code is amended
                by striking ``section 21'' and inserting ``section
                36C''.
                    (J) Section 6213(g)(2)(L) of such Code is amended
                by striking ``section 21, 24, 32, or 6428'' and
                inserting ``section 24, 32, 36C, or 6428''.
                    (K) Paragraph (2) of section 1324(b) of title 31,
                United States Code, is amended by inserting ``36C,''
                after ``36B,''.
                    (L) The table of sections for subpart A of part IV
                of subchapter A of chapter 1 of the Internal Revenue
                Code of 1986 is amended by striking the item relating
                to section 21.
                    (M) The table of sections for subpart C of part IV
                of subchapter A of chapter 1 of such Code is amended by
                inserting after the item relating to section 36B the
                following new item:

``Sec. 36C. Expenses for household and dependent care services
                            necessary for gainful employment.''.
    (b) Increase in Dollar Limitation.--Section 36C(c) of such Code, as
redesignated by this section, is amended--
            (1) by striking ``$3,000'' in paragraph (1) and inserting
        ``$8,000'', and
            (2) by striking ``$6,000'' in paragraph (2) and inserting
        ``twice the dollar amount in effect under paragraph (1)''.
    (c) Credit Allowed for 50 Percent of Qualified Expenses.--Section
36C(a)(2) of such Code, as redesignated by this section, is amended by
striking ``35 percent'' and all that follows and inserting ``50
percent.''.
    (d) Income Limitation.--Section 36C(a) of such Code, as
redesignated by this section, is amended by adding at the end the
following new paragraph:
            ``(3) Income limitation.--No credit shall be allowed under
        paragraph (1) with respect to any taxpayer for any taxable year
        if the taxpayer's adjusted gross income for such taxable year
        exceeds $200,000.''.
    (e) Inflation Adjustment of Dollar and Income Limitations.--Section
36C(e) of such Code, as redesignated by this section, is amended by
adding at the end the following new paragraph:
            ``(11) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year
                beginning in a calendar year after 2015, the $8,000
                amount in subsection (c)(1) and the $200,000 amount in
                subsection (a)(3) shall each be increased by an amount
                equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment
                        determined under section 1(f)(3) for the
                        calendar year in which the taxable year begins,
                        determined by substituting `calendar year 2014'
                        for `calendar year 1992' in subparagraph (B)
                        thereof.
                    ``(B) Rounding.--Any increase determined under
                subparagraph (A) shall be rounded to the nearest
                multiple of $100.''.
    (f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.

SEC. 3. CREDIT FOR EDUCATION OF EMPLOYEES OF CHILD CARE CENTERS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:

``SEC. 45S. CHILD CARE CENTER EDUCATION CREDIT.

    ``(a) In General.--For the purposes of section 38, the child care
center education credit determined under this section for the taxable
year is an amount equal to 50 percent of so much of the child care
educational expenses paid or incurred by the taxpayer with respect to
the operation of a qualified child care center during the taxable year.
    ``(b) Limitation.--The child care educational expenses taken into
account under subsection (a) with respect to any eligible employee of
the taxpayer for any taxable year shall not exceed $1,000.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Child care educational expenses.--
                    ``(A) In general.--The term `child care educational
                expenses' means, with respect to any eligible employee,
                expenses paid or incurred by the taxpayer to an
                eligible educational institution (as defined in section
                25A(f)(2)) for classes related to early childhood
                education or development or child care certification.
                    ``(B) Eligible employee.--The term `eligible
                employee' means any employee of the taxpayer whose
                primary job function is providing care to children in a
                qualified child care center.
            ``(2) Qualified child care center.--The term `qualified
        child care center' means any dependent care center (as defined
        in section 36C(b)(2)(D)) located in the United States which
        meets the requirements of section 36C(b)(2)(C)(i).
    ``(d) Denial of Double Benefit.--No deduction shall be allowed
under this chapter for the portion of the expenses otherwise allowable
as a deduction that are taken into account in determining the credit
under this section for the taxable year.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code is amended by striking ``plus'' at the end
of paragraph (35), by striking the period at the end of paragraph (36)
and inserting ``, plus'', and by adding at the end the following new
paragraph:
            ``(37) the child care center education credit determined
        under section 45S(a).''.
    (c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:

``Sec. 45S. Child care center education credit.''.
    (d) Effective Date.--The amendments made by this section shall
apply to expenses paid or incurred after the date of the enactment of
this Act, in taxable years ending after such date.

Output: Child Care Access and Refundability Expansion Act or the Child CARE Act  This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) make such credit refundable, (2) deny such credit for services provided outside the United States, (3) increase the dollar limit on the allowable amount of such credit and the percentage rate for qualified expenses, (4) deny such credit for taxpayers whose adjusted gross income exceeds $200,000 in a taxable year; and (5) allow an annual inflation adjustment to the threshold amount for reducing such credit and the maximum allowable credit amount, beginning after 2015.  The bill also allows a new tax credit for 50% of the child care educational expenses, up to a maximum of $1,000 in any taxable year, paid with respect to the operation of a qualified child care center.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Air Cargo Security Act''.

SEC. 2. INSPECTION OF CARGO CARRIED ABOARD PASSENGER AIRCRAFT.

    Section 44901(f) of title 49, United States Code, is amended to
read as follows:
    ``(f) Cargo.--
            ``(1) In general.--The Under Secretary of Transportation
        for Security shall establish systems to screen, inspect, or
        otherwise ensure the security of all cargo that is to be
        transported in--
                    ``(A) passenger aircraft operated by an air carrier
                or foreign air carrier in air transportation or
                intrastate air transportation; or
                    ``(B) all-cargo aircraft in air transportation and
                intrastate air transportation.
            ``(2) Strategic plan.--The Under Secretary shall develop a
        strategic plan to carry out paragraph (1).''.

SEC. 3. AIR CARGO SHIPPING.

    (a) In General.--Subchapter I of chapter 449 of title 49, United
States Code, is amended by adding at the end the following:
``Sec. 44922. Regular inspections of air cargo shipping facilities
    ``The Under Secretary of Transportation for Security shall
establish a system for the regular inspection of shipping facilities
for shipments of cargo transported in air transportation or intrastate
air transportation to ensure that appropriate security controls,
systems, and protocols are observed, and shall enter into arrangements
with the civil aviation authorities, or other appropriate officials, of
foreign countries to ensure that inspections are conducted on a regular
basis at shipping facilities for cargo transported in air
transportation to the United States.''.
    (b) Additional Inspectors.--The Under Secretary for Transportation
Security may increase the number of inspectors as necessary to
implement the requirements of title 49, United States Code, as amended
by this subtitle.
    (c) Conforming Amendment.--The chapter analysis for chapter 449 of
title 49, United States Code, is amended by adding at the end the
following:

``44922. Regular inspections of air cargo shipping facilities.''.

SEC. 4. CARGO CARRIED ABOARD PASSENGER AIRCRAFT.

    (a) In General.--Subchapter I of chapter 449 of title 49, United
States Code, is further amended by adding at the end the following:
``Sec.  44923. Air cargo security
    ``(a) Database.--The Under Secretary of Transportation for Security
shall establish an industry-wide pilot program database of known
shippers of cargo that is to be transported in passenger aircraft
operated by an air carrier or foreign air carrier in air transportation
or intrastate air transportation. The Under Secretary shall use the
results of the pilot program to improve the known shipper program.
    ``(b) Indirect Air Carriers.--
            ``(1) Random inspections.--The Under Secretary shall
        conduct random audits, investigations, and inspections of
        indirect air carrier facilities to determine if the indirect
        air carriers are meeting the security requirements of this
        title.
            ``(2) Ensuring compliance.--The Under Secretary may take
        such actions as may be appropriate to promote and ensure
        compliance with the security standards established under this
        title.
            ``(3) Notice of failures.--The Under Secretary shall notify
        the Secretary of Transportation of any indirect air carrier
        that fails to meet security standards established under this
        title.
            ``(4) Suspension or revocation of certificate.--The
        Secretary, as appropriate, shall suspend or revoke any
        certificate or authority issued under chapter 411 to an
        indirect air carrier immediately upon the recommendation of the
        Under Secretary. Any indirect air carrier whose certificate is
        suspended or revoked under this subparagraph may appeal the
        suspension or revocation in accordance with procedures
established under this title for the appeal of suspensions and
revocations.
            ``(5) Indirect air carrier.--In this subsection, the term
        `indirect air carrier' has the meaning given that term in part
        1548 of title 49, Code of Federal Regulations.
    ``(c) Consideration of Community Needs.--In implementing air cargo
security requirements under this title, the Under Secretary may take
into consideration the extraordinary air transportation needs of small
or isolated communities and unique operational characteristics of
carriers that serve those communities.''.
    (b) Assessment of Indirect Air Carrier Program.--The Under
Secretary of Transportation for Security shall assess the security
aspects of the indirect air carrier program under part 1548 of title
49, Code of Federal Regulations, and report the result of the
assessment, together with any recommendations for necessary
modifications of the program to the Committee on Commerce, Science, and
Transportation of the Senate and the Committee on Transportation and
Infrastructure of the House of Representatives within 45 days after the
date of enactment of this Act. The Under Secretary may submit the
report and recommendations in classified form.
    (c) Report to Congress on Random Audits.--The Under Secretary shall
report to the Committee on Commerce, Science, and Transportation of the
Senate and the Committee on Transportation and Infrastructure of the
House of Representatives on random screening, audits, and
investigations of air cargo security programs based on threat
assessments and other relevant information. The report may be submitted
in classified form.
    (d) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary of Transportation such sums as may be
necessary to carry out this section.
    (e) Conforming Amendment.--The chapter analysis for chapter 449 of
title 49, United States Code, is further amended by adding at the end
the following:

``44923. Air cargo security.''.

SEC. 5. TRAINING PROGRAM FOR CARGO HANDLERS.

    The Under Secretary of Transportation for Security shall establish
a training program for any persons that handle air cargo to ensure that
the cargo is properly handled and safeguarded from security breaches.

SEC. 6. CARGO CARRIED ABOARD ALL-CARGO AIRCRAFT.

    (a) In General.--The Under Secretary of Transportation for Security
shall establish a program requiring that air carriers operating all-
cargo aircraft have an approved plan for the security of their air
operations area, the cargo placed aboard such aircraft, and persons
having access to their aircraft on the ground or in flight.
    (b) Plan Requirements.--The plan shall include provisions for--
            (1) security of each carrier's air operations areas and
        cargo acceptance areas at the airports served;
            (2) background security checks for all employees with
        access to the air operations area;
            (3) appropriate training for all employees and contractors
        with security responsibilities;
            (4) appropriate screening of all flight crews and persons
        transported aboard all-cargo aircraft;
            (5) security procedures for cargo placed on all-cargo
        aircraft as provided in section 44901(f)(1)(B) of title 49,
        United States Code; and
            (6) additional measures deemed necessary and appropriate by
        the Under Secretary.
    (c) Confidential Industry Review and Comment.--
            (1) Circulation of proposed program.--The Under Secretary
        shall--
                    (A) propose a program under subsection (a) within
                90 days after the date of enactment of this Act; and
                    (B) distribute the proposed program, on a
                confidential basis, to those air carriers and other
                employers to which the program will apply.
            (2) Comment period.--Any person to which the proposed
        program is distributed under paragraph (1) may provide comments
        on the proposed program to the Under Secretary not more than 60
        days after the date on which the proposed program is so
        distributed.
            (3) Final program.--The Under Secretary shall issue a final
        program under subsection (a) not later than 45 days after the
        last date on which comments may be provided under paragraph
        (2). The final program shall contain time frames for the plans
        to be implemented by each air carrier or employer to which it
        applies.
            (4) Suspension of procedural norms.--Neither chapter 5 of
        title 5, United States Code, nor the Federal Advisory Committee
        Act (5 U.S.C. App.) shall apply to the program required by this
        section.

Output: Air Cargo Security Act - Amends Federal aviation law to require the screening of cargo that is to be transported in passenger aircraft operated by domestic and foreign air carriers in interstate and intrastate air transportation (currently, only those transported by all-cargo aircraft). Directs the Under Secretary of Transportation for Security under the Transportation Security Administration to develop a strategic plan to carry out such screening.Sets forth certain measures to increase the safety and security of air cargo, including the establishment of systems that: (1) provide for the regular inspection of shipping facilities for cargo shipments; (2) provide an industry-wide pilot program database of known cargo shippers; (3) train persons that handle air cargo to ensure that such cargo is properly handled and safe-guarded from security breaches; and (4) require air carriers operating all-cargo aircraft to have an approved plan for the security of their air operations area, the cargo placed aboard the aircraft, and persons having access to their aircraft on the ground or in flight.Directs the Under Secretary to conduct random audits, investigations, and inspections of indirect air carrier facilities to determine if the indirect air carriers are meeting the security requirements of this Act.


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

    (a) Short Title.--This Act may be cited as the ``Simple Universal
Healthcare Act of 2009''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Establishment of Citizens Congressional Health Benefits Program
                            (CCHBP).
Sec. 3. Contracts with entities to offer qualified CCHBP health plans.
Sec. 4. Scope of benefits and coverage.
Sec. 5. Eligibility.
Sec. 6. Enrollment.
Sec. 7. Premiums.
Sec. 8. High-risk reinsurance fund.
Sec. 9. Definitions.
Sec. 10. Effective date and treatment of collective bargaining
                            agreements.

SEC. 2. ESTABLISHMENT OF CITIZENS CONGRESSIONAL HEALTH BENEFITS PROGRAM
              (CCHBP).

    (a) In General.--The Director of the Office of Personnel Management
shall establish a program (to be known as the ``Citizen's Congressional
Health Benefits Program'') to provide comprehensive health insurance
coverage to--
            (1) Federal elected officials (including the President,
        Vice President, and Members of Congress); and
            (2) residents of the United States who are not covered
        under the Federal Employees Health Benefits Program (FEHBP).
    (b) Similar to FEHBP.--The coverage shall be provided in a manner
similar to the manner in which coverage has been provided to Members of
Congress and Federal Government employees and retirees and their
dependents under the Federal Employees Health Benefits Program (FEHBP).

SEC. 3. CONTRACTS WITH ENTITIES TO OFFER QUALIFIED CCHBP HEALTH PLANS.

    (a) In General.--The Director shall enter into contracts with
entities for the offering of qualified CCHBP health plans in accordance
with this Act. Such contracts shall be entered into in a manner similar
to the process by which the Director is authorized to enter into
contracts with entities offering health benefits plans under FEHBP.
    (b) Requirements for Entities Offering Plans.--The Director may
only enter into a contract under subsection (a) with an entity that
is--
            (1) licensed--
                    (A) as a health maintenance organization in the
                State in which the entity will offer the qualified
                CCHBP health plan; or
                    (B) to sell group health insurance coverage in such
                State;
            (2) meets such requirements, similar to requirements under
        FEHBP, as the Director may establish, relating to solvency,
        adequacy of plan benefits (subject to section 4), organization,
        structure, governance, access, and quality; and
            (3) agrees to participate in the high-risk reinsurance fund
        described in section 8.
    (c) FEHBP Plans.--Any health plan offered under FEHBP shall be
treated as a qualified CCHBP health plan for purposes of this Act.
    (d) Preemption of State Law.--The requirements of section 4, with
respect to the scope and type of benefits required to be provided by a
CCHBP health plan, shall supersede any and all State laws.

SEC. 4. SCOPE OF BENEFITS AND COVERAGE.

    (a) Comprehensive Benefits.--
            (1) In general.--Subject to paragraph (2), qualified CCHBP
        health plans shall provide for the same scope and type of
        benefits that are provided under FEHBP, including--
                    (A) the types of benefits described in section 8904
                of title 5, United States Code; and
                    (B) benefits required by regulation or guidance
                under FEHBP.
            (2) Preventive benefits and mental health parity.--
        Qualified CCHBP health plans shall provide a minimum level of
        preventive benefits determined by the Director, in consultation
        with the U.S. Preventive Service Task Force, which shall
        include vaccines for both children and adults, an annual
        physical, cancer screening (including mammographies for women
        of an appropriate age), and mental health parity.
    (b) No Exclusion for Pre-Existing Conditions.--Subject to section
6(b)(2), qualified CCHBP health plans shall not impose pre-existing
condition exclusions or otherwise discriminate against any individual
based on the health status of such individual (including genetic
information relating to such enrollee, or any disease or condition).
    (c) Annual and Lifetime Out-Of-Pocket Limit Information.--An entity
offering a qualified CCHBP health plan must provide notice to any
individual covered by such plan of any benefit or service that is not
included in the calculation of the annual or lifetime out-of-pocket
limit under such plan.

SEC. 5. ELIGIBILITY.

    (a) In General.--An individual is eligible to enroll in a qualified
CCHBP health plan if--
            (1) the individual resides in the United States; and
            (2) the individual is--
                    (A) a citizen or national of the United States;
                    (B) an alien lawfully admitted to the United States
                for permanent residence;
                    (C) an alien admitted into the United States under
                section 207 of the Immigration and Nationality Act
                (relating to refugees);
                    (D) an alien otherwise permanently residing in the
                United States under color of law (as specified by the
                Director); or
                    (E) an alien with the status of a nonimmigrant who
                is within a class of long-term nonimmigrants under
                section 101(a)(15) of the Immigration and Nationality
                Act that the Director determines, in consultation with
                the Secretary of Homeland Security, to be appropriate.
    (b) Exceptions.--The following individuals are not eligible to
enroll in a qualified CCHBP health plan:
            (1) Individuals enrolled under public health insurance
        programs.--An individual who is enrolled under the Federal
        employees health benefits program under chapter 89 of title 5,
        United States Code (except for a member of Congress, as defined
        by section 2106 of title 5, United States Code; or the
        President); the Medicare program under title XVIII of the
        Social Security Act; the Medicaid program under title XIX of
        such Act; the Children's Health Insurance Program under title
        XXI of such Act; or Tricare under chapter 55 of title 10,
        United States Code.
            (2) Incarcerated individuals.--An individual who is
        incarcerated (as specified by the Director).
    (c) Treatment of Elected Officials.--A member of Congress (as
defined under section 2106 of title 5, United States Code) or the
President may enroll in either a qualified CCHBP health plan under this
Act or an FEHBP plan under title 5, United States Code, but may not be
enrolled in both types of plans at the same time.
    (d) Confirmation of Immigration Status.--The Director, in
consultation with each entity offering a qualified CCHBP plan, shall
promulgate regulations for the use of the automated system known as the
Systematic Alien Verification for Entitlements, as provided for by
section 404 of the Illegal Immigrations Reform and Immigrant
Responsibility Act of 1996 (110 Stat. 3009-664) to verify the legal
presence of the status of an individual, other than a United States
citizen, who seeks to enroll in a qualified CCHBP plan.
    (e) Employer Option.--
            (1) In general.--An employer may choose to participate in
        CCHBP and offer qualified CCHBP health plans to employees of
        such employer as employer-sponsored health insurance.
            (2) Notice.--The employer shall inform the Director that
        the employer is taking such option in a form and manner
        determined by the Director.
            (3) Maintenance of effort required.--An employer who
        provides notice under paragraph (2) must pay the percentage of
        the cost of the premium, as determined under section 7, for
        each employee that enrolls in a qualified CCHBP health plan,
        that is the same as the percentage of the cost of the premium
        of the health insurance plan that such employer offered to its
        employees before the employer provided notice under paragraph
        (2).
            (4) Tax treatment.--For purposes of the Internal Revenue
        Code of 1986, a qualified CCHBP health plan offered by an
        employer under this subsection shall not fail to be treated as
        employer-provided coverage solely because such employer
        provides such plan through the CCHBP.

SEC. 6. ENROLLMENT.

    (a) Enrollment Process.--The Director shall establish a process to
enroll eligible individuals and their families in qualified CCHBP
health plans. Such process shall be conducted in a manner that is
similar to the manner enrollment is conducted under FEHBP. To the
extent consistent with eligibility under section 3, the Director shall
provide rules similar to the rules under FEHBP for the enrollment of
family members who are CCHBP-eligible individuals in the same plan.
    (b) Enrollment Period.--
            (1) Enrollment upon initial eligibility.--
                    (A) In general.--An eligible individual may enroll
                in a qualified CCHBP health plan--
                            (i) at any time during the 1-year period
                        beginning on the date that the Citizen's
                        Congressional Health Benefits Program begins to
                        operate; or, if later,
                            (ii) at any time during the 3-month period
                        beginning on the date that such individual
                        becomes eligible to enroll in any qualified
                        CCHBP health plan.
                    (B) Treatment of preexisting conditions.--An
                individual who enrolls during the periods under
                paragraph (1) shall not be subject to exclusions or
                additional costs due to any preexisting conditions that
                such individual developed before the date such
                individual enrolled in a qualified CCHBP plan.
            (2) Annual enrollment.--
                    (A) In general.--An eligible individual who does
                not enroll in a qualified CCHBP health plan under
                paragraph (1) may enroll in such a plan during an
                annual enrollment period of not more than 1 month, as
                determined by the Director.
                    (B) Treatment of preexisting conditions.--Subject
                to rules developed by the Director, the entity offering
                the qualified CCHBP health plan may exclude such
                individual from enrolling in such a plan under this
                paragraph due to any preexisting condition which such
                individual develops before the date of such annual
                enrollment period. Upon excluding such individual, the
                entity offering the qualified CCHBP health plan shall
                provide such individual with notice of such exclusion
                and information about enrolling in a high risk pool.
    (c) Changes in Enrollment.--The Director shall establish enrollment
procedures that include an annual open season of at least 1 month and
permit changes in enrollment with qualified health plans at other times
(such as by reason of changes in marital or dependent status or
eligibility). Such procedures shall be based on the enrollment
procedures established under FEHBP. The Director shall provide for
termination of such enrollment for an individual at the time the
individual is no longer an eligible individual.
    (d) Enrollment of Employees.--Notwithstanding subsection (b)(2),
the employees of an employer that provides notice to the Director under
section 5(e)(2) may enroll in a qualified CCHBP health plan during
either the 3-month period beginning on the date that such employer
provides such notice or the 3-month period beginning on the date that
such employee begins working for such employer, whichever is later.
Such employee shall not be subject to any costs related to such
employee's pre-existing conditions if so enrolled during such period.
    (e) Enrollment Guides.--The Director shall provide for the broad
dissemination of information on qualified CCHBP health plans offered
under this title. Such information shall be provided in a comparative
manner, similar to that used under FEHBP, and shall include
information, collected through surveys of enrollees, on measures of
enrollee satisfaction with the different plans.

SEC. 7. PREMIUMS.

    The premiums established for a qualified CCHBP health plan under
this Act for individual or family coverage--
            (1) based on the rating system used under FEHBP; and
            (2) shall not vary based on age, gender, health status
        (including genetic information), or other factors.

SEC. 8. HIGH-RISK REINSURANCE FUND.

    The Director shall establish an arrangement among the entities
offering qualified health plans under which such entities contribute in
an equitable manner (as determined by the Director) into a fund that
provides payment to plans for a percentage (specified by the Director
and not to exceed 90 percent) of the costs that they incur for
enrollees beyond a predetermined threshold specified by the Director.
Such fund shall be funded exclusively by such entities.

SEC. 9. DEFINITIONS.

    For purposes of this Act:
            (1) The term ``CCHBP-eligible individual'' means an
        individual described in section 5.
            (2) The term ``Director'' means the Director of the Office
        of Personnel Management.
            (3) The term ``FEHBP'' means the program under chapter 89
        of title 5, United States Code.
            (4) The term ``qualified CCHBP health plan'' means a fee-
        for-service plan, health maintenance organization plan, high
        deductible health insurance plan, or other health insurance
        plan that meets the requirements for a health insurance plan
        under FEHBP and is offered through the CCHBP under this Act by
        an entity that is qualified to offer such plans.

SEC. 10. EFFECTIVE DATE AND TREATMENT OF COLLECTIVE BARGAINING
              AGREEMENTS.

    (a) Effective Date.--Benefits shall first be made available under
this title for items and services furnished on or after the last day of
the 9-month period beginning on the date of the enactment of this Act.
    (b) Non-Preemption of Existing Collective Bargaining Agreements.--
Nothing in this Act shall be construed as preempting any collective
bargaining agreement that is in effect as of the date of the enactment
of this Act, during the period in which such agreement is in effect
(without regard to any extension of such agreement effected as of such
date of enactment).

Output:
Simple Universal Healthcare Act of 2009 - Requires the Director of the Office of Personnel Management (OPM) to establish a Citizen's Congressional Health Benefits Program (CCHBP) to provide comprehensive health insurance coverage similar to coverage that has been provided to Members of Congress and federal employees, retirees, and their dependents under the Federal Employees Health Benefits Program (FEHBP) to: (1) federal elected officials; and (2) U.S. residents who are not covered under FEHBP. Authorizes the Director to enter into contracts with entities for the offering of qualified CCHBP health plans in a manner similar to the process by which the Director is authorized to enter into contracts with entities under FEHBP.

Requires any FEHBP health plan to be treated as a qualified CCHBP health plan. Requires CCHBP health plans to: (1) provide for the same scope and type of benefits that are provided under FEHBP; (2) provide a minimum level of preventive benefits determined by the Director, including vaccines for children and adults, an annual physical, cancer screening, and mental health parity; and (3) provide notice to any covered individual of any benefit or service that is not included in the calculation of the annual or lifetime out-of-pocket limit. Prohibits CCHBP health plans from imposing preexisting condition exclusions or otherwise discriminating based on health status with respect to individuals who enroll upon initial eligibility. Allows a plan to exclude an individual from enrolling based on a preexisting condition during an annual enrollment period after such individual's initial eligibility period.

Lists eligibility requirements. Excludes individuals enrolled under FEHBP or other specified public health insurance programs and incarcerated individuals. Requires the Director to promulgate regulations for the use of the Systematic Alien Verification for Entitlements system to verify the legal presence and status of an individual, other than a U.S. citizen, who seeks to enroll in a qualified CCHBP plan.

Permits an employer to choose to participate in CCHBP and offer employees qualified CCHBP health plans as employer-sponsored health insurance.


Input:
SECTION 1. FEES FOR CUSTOMS INSPECTIONS AT EXPRESS COURIER FACILITIES.

    (a) Customs User Fees.--Section 13031 of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c) is amended as
follows:
            (1) Subsection (a) is amended--
                    (A) by redesignating paragraphs (7) through (10) as
                paragraphs (8) through (11), respectively;
                    (B) by inserting after paragraph (6) the following
                new paragraph:
            ``(7) For the processing of merchandise that is informally
        entered or released at a centralized hub facility or an express
        consignment carrier facility (other than shipments valued at
        $200 or less, which shall not be subject to any fee under this
        subsection), $5.50''; and
                    (C) in the last sentence of paragraph (11), as so
                redesignated, by striking ``subparagraphs (A), (B), and
                (C),'' and inserting ``subparagraphs (A) and (B), see
                paragraph (7), and at facilities referred to in
                subparagraph (C),''.
            (2) Subsection (b) is amended--
                    (A) in paragraph (5), by striking ``(8)'' and
                inserting ``(9)'';
                    (B) in paragraph (6)--
                            (i) by striking ``(a)(8)'' and inserting
                        ``(a)(9)''; and
                            (ii) by striking ``(8)'' and inserting
                        ``(9)'';
                    (C) in paragraph (8)--
                            (i) in subparagraph (A)(i), by striking
                        ``(a)(9)'' and inserting ``(a)(10)''; and
                            (ii) in subparagraphs (B), (C), (D), and
                        (E), by striking ``(9) or (10)'' each place it
                        appears and inserting ``(10) or (11)''; and
                    (D) in paragraph (9)--
                            (i) in subparagraph (A), in the matter
                        preceding clause (i), by striking ``a
                        centralized hub facility, an express
                        consignment carrier facility, or'';
                            (ii) by striking clause (ii) of
                        subparagraph (A);
                            (iii) in clause (i) of subparagraph (A)--
                                    (I) by striking--
            ``(i) In the case of a small airport or other facility--'';
                                    (II) by redesignating subclauses
                                (I) and (II) as clauses (i) and (ii),
                                respectively, and aligning the text of
                                those clauses with clauses (i) and (ii)
                                of paragraph (8)(E); and
                                    (III) in clause (ii), as so
                                redesignated, by striking ``(a)(10) for
                                such fiscal year, in an amount equal to
                                the reimbursement under subclause (I)''
                                and inserting ``(a)(11) for such fiscal
                                year, in an amount equal to the
                                reimbursement under clause (i)''; and
                            (iv) by amending subparagraph (B) to read
                        as follows:
    ``(B) For purposes of this paragraph, the term `small airport or
other facility' means any airport or facility to which section 236 of
the Trade and Tariff Act of 1984 applies, if more than 25,000 informal
entries were cleared through such airport or facility during the
preceding fiscal year.''; and
                    (E) in paragraphs (10) and (11), by striking ``(9)
                or (10)'' each place it appears and inserting ``(10) or
                (11)''.
            (3) Subsection (c) is amended by adding at the end the
        following:
            ``(6) The terms `centralized hub facility' and 'express
        consignment carrier facility' mean a separate or shared
        specialized facility approved by a port director of the Customs
        Service for examination and release of imported merchandise
        carried by an express consignment carrier. Entry filing is also
        permitted at any such facility.''.
            (4) Subsection (d)(4) is amended by striking ``(a)(7)''
        each place it appears and inserting ``(a)(8)''.
            (5) Subsection (e) is amended by adding at the end the
        following:
    ``(7) Notwithstanding section 451 of the Tariff Act of 1930 or any
other provision of law, all services rendered by the United States
Customs Service at a centralized hub facility or an express consignment
carrier facility relating to the inspection or release of merchandise
from such facility, either inbound or upon arrival from another country
or outbound when departing to another country (including, but not
limited to, normal and overtime services) shall be adequately provided
when needed, at no cost to such facility (other than the fees imposed
under subsection (a) of this section).''.
            (6) Subsection (f)(3)(A) is amended--
                    (A) in the matter preceding clause (i), by striking
                ``(9) or (10)'' and inserting ``(10) or (11)'';
                    (B) in clause (i)--
                            (i) in subclause (IV), by striking ``and''
                        at the end;
                            (ii) in subclause (V), by adding ``and''
                        after ``1993,''; and
                            (iii) by inserting after subclause (V) the
                        following:
                    ``(VI) providing the services described in
                subsection (e)(7) at centralized hub facilities and
                express consignment carrier facilities,''; and
                    (C) in clause (ii), by striking ``(8)'' each place
                it appears and inserting ``(9)''.
            (7) Subsection (f)(6) is amended by striking ``(9) and
        (10)'' and inserting ``(10) and (11)''.
    (b) Additional Conforming Amendment.--Section 301(b)(2)(B) of the
Customs Procedural Reform and Simplification Act of 1978 (19 U.S.C.
2075(b)(2)(B)) is amended by striking ``(9) and (10)'' and inserting
``(10) and (11)''.

Output: Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to provide a customs user fee of $5.50 for the processing of merchandise that is informally entered or released at a centralized hub facility or an express consignment carrier facility (other than shipments valued at $200 or less, which shall not be subject to any fee). Defines "centralized hub facility" and "express consignment carrier facility" to mean a separate or shared specialized facility approved by a port director of the Customs Service for examination and release of imported merchandise carried by an express consignment carrier. Requires the Secretary of the Treasury to reimburse from the fees collected for the services provided under this Act each appropriation for amounts paid out from it for the costs incurred by the Secretary in providing such services at centralized hub facilities and express consignment carrier facilities.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Home School Opportunities Make
Education Sound Act of 2008''.

SEC. 2. ITEMIZER DEDUCTION FOR HOME SCHOOL EDUCATION EXPENSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended--
            (1) by redesignating section 224 as section 225, and
            (2) by inserting after section 223 the following new
        section:

``SEC. 224. HOME SCHOOL EDUCATION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction for the taxable year an amount equal to
the qualified home school education expenses paid by the taxpayer
during the taxable year on behalf of each qualifying child of the
taxpayer.
    ``(b) Maximum Deduction.--The deduction allowed by subsection (a)
for the taxable year shall not exceed the lesser of--
            ``(1) $500 for any qualifying child of the taxpayer, and
            ``(2) $2,000 in the aggregate for all qualifying children
        of the taxpayer.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualifying child.--The term `qualifying child' has
        the meaning given to such term in section 24(c).
            ``(2) Qualified home school education expenses.--
                    ``(A) In general.--The term `qualified home school
                education expenses' means expenses for--
                            ``(i) books, supplies, and other equipment
                        necessary for a course of instruction in a
                        classroom environment,
                            ``(ii) academic tutoring,
                            ``(iii) special needs services for
                        qualifying children with disabilities (within
                        the meaning of the Americans With Disabilities
                        Act of 1990), and
                            ``(iv) any computer technology or equipment
                        (as defined in section 170(e)(6)(F)(i)) or
                        Internet access and related services, if such
                        technology, equipment, or services are to be
                        used by the qualifying child and the qualifying
                        child's family during any of the years that the
                        qualifying child is educated in an elementary
                        or secondary home school (not including
                        computer equipment designed for sports, games,
                        or hobbies unless such equipment is primarily
                        educational in nature),
                in connection with a course of instruction in an
                elementary or secondary home school.
                    ``(B) Elementary or secondary home school.--The
                term `elementary or secondary home school' includes any
                home school that meets the requirements of State law
                applicable to such home schools and that provides
                elementary education or secondary education
                (kindergarten through grade 12), whether or not such
                home school is deemed a private school for purposes of
                State law.
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--Except as provided in
        paragraphs (2) and (3), no deduction shall be allowed under
        subsection (a) for any expense for which a deduction or credit
        is allowed to the taxpayer under any other provision of this
        chapter.
            ``(2) Adjustment for coverdell education savings account
        distributions and hope and lifetime learning credits.--The
        amount of qualified home school education expenses taken into
        account under subsection (a) with respect to a qualifying child
        for a taxable year shall be reduced by the sum of--
                    ``(A) the amount of any credit allowed under
                section 25A with respect to such child for such taxable
                year, and
                    ``(B) any amounts excludable under section
                530(d)(2) for such taxable year by reason of the
                qualified elementary and secondary education expenses
                (as defined in section 530(b)(3)) of such child for
                such taxable year.
            ``(3) Adjustment for certain scholarships, etc.--Rules
        similar to the rules under section 25A(g)(2) shall apply for
        purposes of this section.
            ``(4) Identification requirement, limitation on taxable
        year of deduction, etc.--Rules similar to the rules under
        paragraphs (2), (4), and (5) of section 222(d) shall apply for
        purposes of this section.''.
    (b) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is
amended by striking the item relating to section 224 and inserting the
following new items:

``224. Home school education expenses.
``225. Cross reference.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.

SEC. 3. ADDITIONAL STANDARD DEDUCTION FOR HOME SCHOOL EDUCATION
              EXPENSES FOR NONITEMIZERS.

    (a) In General.--Section 63(c)(1) of the Internal Revenue Code of
1986 (defining standard deduction) is amended--
            (1) by striking ``and'' at the end of subparagraph (A),
            (2) by striking the period at the end of subparagraph (B)
        and inserting ``, and'', and
            (3) by adding at the end the following new subparagraph:
                    ``(C) the home school education expenses
                deduction.''.
    (b) Definition.--Section 63(c) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
            ``(8) Home school education expenses deduction.--
                    ``(A) In general.--For purposes of paragraph (1),
                the home school education expenses deduction is so much
                of the amount of the qualified home school education
                expenses paid by the taxpayer during the taxable year
                on behalf of each qualifying child of the taxpayer--
                            ``(i) as does not exceed $500 with respect
                        to each such qualifying child, and
                            ``(ii) as does not exceed $2,000 in the
                        aggregate with respect to all such qualifying
                        children.
                    ``(B) Qualifying child; qualified home school
                education expenses.--For purposes of subparagraph (A)--
                            ``(i) the term `qualifying child' has the
                        meaning given to such term in section 24(c),
                        and
                            ``(ii) the term `qualified home school
                        education expenses' has the meaning given to
                        such term in section 224(c)(2).
                    ``(C) Special rules.--Rules similar to the rules of
                section 224(d) shall apply for purposes of this
                paragraph.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.

Output: Home School Opportunities Make Education Sound Act of 2008 - Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children at the elementary or secondary school level.