Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Homeownership Vesting Plan Act of
2009''.

SEC. 2. HOMEOWNERSHIP VESTING PLAN.

    Title II of the National Housing Act (12 U.S.C. 1707 et seq.) is
amended--
            (1) by redesignating section 257, as added by section
        2124(a) of the Housing and Economic Relief Act of 2008 (12
        U.S.C. 1715z-24), as section 258; and
            (2) by adding after section 258, as so redesignated, the
        following new section:

``SEC. 259. HOMEOWNERSHIP VESTING PLAN.

    ``(a) Authority.--The Secretary shall, subject only to the absence
of requests for insurance under this section and the availability of
amounts pursuant to subsection (i)--
            ``(1) make commitments to insure and insure any mortgage
        covering a 1- to 4-family residence that is made for the
        purpose of paying or prepaying outstanding obligations under an
        existing mortgage or mortgages on the residence if the mortgage
        being insured under this section meets the requirements of this
        section; and
            ``(2) in connection with the insurance of such mortgages--
                    ``(A) make payments under subsection (c) to
                servicers of eligible mortgages refinanced by such
                insured mortgages;
                    ``(B) make payments under (b)(4) for the
                extinguishment of subordinate liens on the properties
                subject to eligible mortgages refinance by such insured
                mortgages; and
                    ``(C) make loans under subsection (d) to mortgagors
                under such insured mortgages.
    ``(b) Eligible Mortgages.--To be eligible for insurance under this
section, a mortgage shall comply with all of the following
requirements:
            ``(1) Owner-occupied sole residence.--The residence
        securing the mortgage insured under this section shall be
        occupied by the mortgagor as the principal residence of the
        mortgagor and the mortgagor shall provide a certification to
        the originator of the insured mortgage that such residence
        securing the mortgage is the only residence in which the
        mortgagor has any present ownership interest.
            ``(2) Principal obligation amount.--The principal
        obligation amount of the mortgage to be insured under this
        section shall be equal to 97.5 percent of the current appraised
        value of the residence securing the mortgage.
            ``(3) Required waiver of prepayment penalties and fees.--
        All penalties for prepayment or refinancing of the existing
        senior mortgage, and all fees and penalties related to default
        or delinquency on the existing senior mortgage, shall be waived
        or forgiven.
            ``(4) Extinguishment of subordinate liens.--
                    ``(A) Required agreement.--All holders of existing
                mortgages on the property to which the eligible
                mortgage relates shall agree to accept the proceeds of
                the insured loan, and any payment pursuant to
                subparagraph (B), as payment in full of all
                indebtedness under the existing mortgage, and all
                encumbrances related to such existing mortgage shall be
                removed. The Secretary may take such actions, in
                accordance with the standards established pursuant to
                subparagraph (B), as may be necessary and appropriate
                to facilitate coordination and agreement between the
                holders of the existing senior mortgage and any
                existing subordinate mortgages, taking into
                consideration the subordinate lien status of such
                subordinate mortgages.
                    ``(B) Payment.--The Secretary shall provide for the
                payment to the holder of any existing subordinate
                mortgage of an amount equal to 5 cents for each dollar
                of the outstanding principal balance of, and accrued
                interest on, the outstanding mortgage.
            ``(5) Interest rate and term of mortgage.--The mortgage to
        be insured under this section shall--
                    ``(A) bear interest at a single rate that is fixed
                for the entire term of the mortgage; and
                    ``(B) have a maturity of 30 years from the date of
                the beginning of amortization of such mortgage.
            ``(6) Underwriting standards.--The mortgage insured under
        this section shall comply with the underwriting standards
        applicable under the FHA Secure Program (established by
        mortgagee letter 2007-11, issued September 5, 2007), as such
        Program is in effect as of February 1, 2009.
            ``(7) Priority of lien for non-vested loan principal.--The
        mortgage to be insured under this section shall provide that
        the Secretary's lien pursuant to subsection (d)(4) on the
        residence that is subject to the mortgage shall have superior
        priority to the lien under the insured mortgage.
            ``(8) Requirements for existing senior mortgage being
        refinanced.--
                    ``(A) Origination date.--The existing senior
                mortgage shall have been originated during the period
                beginning on January 1, 2003, and ending upon December
                31, 2007.
                    ``(B) Principal obligation.--The existing senior
                mortgage shall have had an original principal
                obligation in an amount that did not exceed the maximum
                dollar amount limitation in effect on February 1, 2009,
                under section 203(b)(2) of the National Housing Act (12
                U.S.C. 1709(b)(2)) for a residence of the applicable
                size for the area in which the residence is located.
                    ``(C) Debt-to-income ratio upon origination.--As of
                the time of the origination of the existing senior
                mortgage, the mortgagor shall have had a ratio of
                mortgage debt to income, taking into consideration all
                existing mortgages of that mortgagor at such time,
                exceeding 30 percent.
                    ``(D) Loan-to-value ratio.--The existing senior
                mortgage shall, upon origination, have involved a
                principal obligation (including such initial service
                charges, appraisal, inspection, and other fees as the
                Secretary shall approve) in an amount not exceeding 90
                percent of the appraised value of the property at such
                time.
    ``(c) Payment to Servicer of Existing Mortgage.--For each mortgage
insured under this section, the Secretary shall make a payment in the
amount of $1,000 to the servicer of the existing senior mortgage
refinanced by such insured mortgage.
    ``(d) Nonamortizing No-Interest Loan.--
            ``(1) In general.--In connection with each mortgage insured
        under this section, the Secretary shall make a loan under this
        subsection to the mortgagor, the proceeds of which shall be
        paid by the Secretary directly to the holder of the existing
        senior mortgage being refinanced by the mortgage insured under
        this section. Such loan shall be in an amount equal to the
        difference between--
                    ``(A) the amount of the outstanding principal
                obligation under the existing senior mortgage
                refinanced by such insured mortgage as of the time of
                the origination of such insured mortgage; and
                    ``(B) the amount of the original principal
                obligation of the insured mortgage.
            ``(2) Terms.--A loan under this section--
                    ``(A) shall not bear interest; and
                    ``(B) shall not require the borrower to make
                payments of principal, except as provided in paragraph
                (3).
            ``(3) Repayment.--A loan under this section shall require
        repayment of principal only if the borrower defaults with
        respect to the borrower's obligations under the insured
        mortgage in connection with which such loan is made during the
        5-year period that begins on the date that such mortgage is
        insured, as follows:
                    ``(A) Year 1.--If any such default occurs during
                the period that begins on the date that such mortgage
                is insured and ends 1 year after such date of
                insurance, the Secretary shall be entitled to repayment
                of 100 percent of the principal amount of the loan.
                    ``(B) Year 2.--If any such default occurs during
                the period that begins 1 year after such date of
                insurance and ends 2 years after such date of
                insurance, the Secretary shall be entitled to 80
                percent of such principal amount.
                    ``(C) Year 3.--If any such default occurs during
                the period that begins 2 years after such date of
                insurance and ends 3 years after such date of
                insurance, the Secretary shall be entitled to 60
                percent of such principal amount.
                    ``(D) Year 4.--If any such default occurs during
                the period that begins 3 years after such date of
                insurance and ends 4 years after such date of
                insurance, the Secretary shall be entitled to 40
                percent of such principal amount.
                    ``(E) Year 5.--If any such default occurs during
                the period that begins 4 years after such date of
                insurance and ends 5 years after such date of
                insurance, the Secretary shall be entitled to 20
                percent of such principal amount.
                    ``(F) After year 5.--If any such default occurs
                after the expiration of the 5-year period that begins
                on such date of insurance, the Secretary shall not be
                entitled to repayment of any portion of such principal
                amount.
            ``(4) Lien.--Repayment of the portion of the principal
        amount of a loan made under this subsection that is required
        under paragraph (3) shall be secured by a lien on the residence
        that is subject to the mortgage insured under this section in
        connection with which such loan was made, that is held by the
        Secretary, and which shall have priority over all other liens
        on such residence.
    ``(e) Premiums.--Notwithstanding any other provision of this Act:
            ``(1) In general.--For each eligible mortgage insured under
        this section, the Secretary shall establish and collect an
        annual premium in an amount equal to not less than 0.55 percent
        of the amount of the remaining insured principal balance of the
        mortgage and not more than 0.75 percent of such remaining
        insured principal balance, as determined according to a
        schedule established by the Secretary that assigns such annual
        premiums based upon the credit risk of the mortgage.
            ``(2) Reduction or termination during mortgage term.--
        Notwithstanding paragraph (1), the Secretary may provide that
        the annual premiums charged for eligible mortgages insured
        under this section are reduced over the term of the mortgage or
        that the collection of such premiums is discontinued at some
        time during the term of the mortgage, in a manner that is
        consistent with policies for such reduction or discontinuation
        of annual premiums charged for mortgages in accordance with
        section 203(c).
    ``(f) Sunset.--The Secretary may not enter into any new commitment
to insure any refinanced eligible mortgage, or newly insure any
refinanced eligible mortgage, pursuant to this section after the
expiration of the 3-year period beginning upon the date of the
enactment of this Act.
    ``(g) Definitions.--For purposes of this section, the following
definitions shall apply:
            ``(1) Eligible mortgage.--The term `eligible mortgage'
        means a mortgage that meets the requirement under subsection
        (b) for insurance under this section.
            ``(2) Existing mortgage.--The term `existing mortgage'
        means, with respect to a mortgage insured or to be insured
        under this section, a mortgage on the same residence that is to
        be subject to such mortgage insured under this section that is
        to be extinguished pursuant to such insured mortgage.
            ``(3) Existing senior mortgage.--The term `existing senior
        mortgage' means, with respect to a mortgage insured or to be
        insured under this section, the existing mortgage that has
        superior priority.
            ``(4) Existing subordinate mortgage.--The term `existing
        subordinate mortgage' means, with respect to a mortgage insured
        or to be insured under this section, an existing mortgage that
        has subordinate priority to the existing senior mortgage.
    ``(h) Authorization of Appropriations.--There is authorized to be
appropriated for fiscal years 2009 through 2012--
            ``(1) $2,000,000,000 for payments under subsection (c) to
        servicers of eligible mortgages refinanced by such insured
        mortgages;
            ``(2) $1,500,000,000 for payments under (b)(4) for the
        extinguishment of subordinate liens on the properties subject
        to eligible mortgages refinanced by such insured mortgages; and
            ``(3) $90,000,000,000 for the costs (as such term is
        defined in section 502 of the Federal Credit Reform Act of 1974
        (2 U.S.C. 661a)) of loans under subsection (d) to mortgagors
        under such insured mortgages.''.

SEC. 3. SERVICER SAFE HARBOR.

    (a) Safe Harbor.--
            (1) Loan modifications and workout plans.--Notwithstanding
        any other provision of law, and notwithstanding any investment
        contract between a servicer and a securitization vehicle or
        investor, a servicer that acts consistent with the duty set
        forth in section 129A(a) of Truth in Lending Act (15 U.S.C.
        1639a) shall not be liable for entering into a loan
        modification or workout plan with respect to any such mortgage
        that meets all of the criteria set forth in paragraph (2)(B)
        to--
                    (A) any person, based on that person's ownership of
                a residential mortgage loan or any interest in a pool
                of residential mortgage loans or in securities that
                distribute payments out of the principal, interest and
                other payments in loans on the pool;
                    (B) any person who is obligated pursuant to a
                derivatives instrument to make payments determined in
                reference to any loan or any interest referred to in
                subparagraph (A); or
                    (C) any person that insures any loan or any
                interest referred to in subparagraph (A) under any law
                or regulation of the United States or any law or
                regulation of any State or political subdivision of any
                State.
            (2) Ability to modify mortgages.--
                    (A) Ability.--Notwithstanding any other provision
                of law, and notwithstanding any investment contract
                between a servicer and a securitization vehicle or
                investor, a servicer--
                            (i) shall not be limited in the ability to
                        modify mortgages, the number of mortgages that
                        can be modified, the frequency of loan
                        modifications, or the range of permissible
                        modifications; and
                            (ii) shall not be obligated to repurchase
                        loans from or otherwise make payments to the
                        securitization vehicle on account of a
                        modification, workout, or other loss mitigation
                        plan for a residential mortgage or a class of
                        residential mortgages that constitute a part or
                        all of the mortgages in the securitization
                        vehicle,
                if any mortgage so modified meets all of the criteria
                set forth in subparagraph (B).
                    (B) Criteria.--The criteria under this subparagraph
                with respect to a mortgage are as follows:
                            (i) Default on the payment of such mortgage
                        has occurred or is reasonably foreseeable.
                            (ii) The property securing such mortgage is
                        occupied by the mortgagor of such mortgage.
                            (iii) The servicer reasonably and in good
                        faith believes that the anticipated recovery on
                        the principal outstanding obligation of the
                        mortgage under the particular modification or
                        workout plan or other loss mitigation action
                        will exceed, on a net present value basis, the
                        anticipated recovery on the principal
                        outstanding obligation of the mortgage to be
                        realized through foreclosure.
            (3) Applicability.--This subsection shall apply only with
        respect to modifications, workouts, and other loss mitigation
        plans initiated before January 1, 2012.
    (b) Reporting.--Each servicer that engages in loan modifications or
workout plans subject to the safe harbor in subsection (a) shall report
to the Secretary on a regular basis regarding the extent, scope and
results of the servicer's modification activities. The Secretary shall
prescribe regulations specifying the form, content, and timing of such
reports.
    (c) Definition of Securitization Vehicles.--For purposes of this
section, the term ``securitization vehicle'' means a trust,
corporation, partnership, limited liability entity, special purpose
entity, or other structure that--
            (1) is the issuer, or is created by the issuer, of mortgage
        pass-through certificates, participation certificates,
        mortgage-backed securities, or other similar securities backed
        by a pool of assets that includes residential mortgage loans;
        and
            (2) holds such mortgages.

Output:
Home Ownership Vesting Plan Act of 2009 - Amends the National Housing Act to direct the Secretary of Housing and Urban Development (HUD) to: (1) insure any mortgage covering a one- to four-family principal and sole residence that is made for the purpose of paying or prepaying outstanding obligations (refinancing) under an existing mortgage or mortgages meeting specified requirements; (2) pay $1,000 to the servicer of the existing senior mortgage refinanced by each mortgage insured under this Act; and (3) make a nonamortizing no-interest loan to the mortgagor, the proceeds of which shall be paid by the Secretary directly to the holder of the existing senior mortgage being refinanced.

Sets forth a schedule for repayment of principal only if the borrower defaults.

Shields a servicer from liability for entering into a loan modification or workout plan with respect to any such mortgage if the servicer acts consistent with the fiduciary duty of servicers of pooled residential mortgages under the Truth in Lending Act.


Input:
SECTION 1. COMMISSION ON UROTRAUMA.

    (a) Establishment.--In order to continue and expand the study of
urotrauma conducted by the Secretary of Defense in 2011, subject to the
availability of appropriations for such purpose, the Secretary shall
establish a commission to be known as the ``Commission on Urotrauma''
(in this section referred to as the ``Commission'').
    (b) Consultation.--In carrying out this section, the Secretary of
Defense shall consult with the Secretary of Veterans Affairs and the
Secretary of Health and Human Services.
    (c) Duties.--The Commission shall conduct a study on urotrauma
among members of the Armed Forces and veterans, including--
            (1) an analysis of the incidence, duration, morbidity rate,
        and mortality rate of urotrauma;
            (2) an analysis of the social and economic costs and
        effects of urotrauma;
            (3) with respect to the Department of Defense and
        Department of Veterans Affairs, an evaluation of the
        facilities, access to private facilities, resources, personnel,
        and research activities that are related to the diagnosis,
        prevention, and treatment of urotrauma;
            (4) an evaluation of programs (including such biological,
        behavioral, environmental, and social programs) that improve
        the prevention or treatment of urotrauma;
            (5) a long-term plan for the use and organization of the
        resources of the Federal Government to improve the prevention
        and treatment of urotrauma; and
            (6) updates to any study on urotrauma conducted by the
        Secretary of Defense in 2011.
    (d) Membership.--
            (1) Appointed members.--In addition to the ex officio
        members described in paragraph (2), the Committee shall be
        composed of 19 members as follows:
                    (A) Sixteen members appointed by the Secretary of
                Defense.
                    (B) One member appointed by the Secretary of Health
                and Human Services from among officers or employees of
                the National Institute of Diabetes and Digestive and
                Kidney Diseases whose primary interest is in the field
                of urotrauma.
                    (C) The Chief of the Department of Surgery of
                Walter Reed National Military Medical Center.
                    (D) The Chief Medical Director of the Department of
                Veterans Affairs.
            (2) Ex officio members.--The nonvoting, ex officio members
        of the Commission are as follows:
                    (A) The Surgeon General of the Navy.
                    (B) The Surgeon General of the Army.
                    (C) The Surgeon General of the Air Force.
                    (D) The Medical Officer of the Marine Corps.
                    (E) The Director of the National Institutes of
                Health.
                    (F) The Director of the National Institute of
                Diabetes and Digestive and Kidney Diseases.
                    (G) The Director of the Division of Kidney,
                Urologic, and Hematologic Diseases of the National
                Institute of Diabetes and Digestive Kidney Diseases.
                    (H) The Director of the National Institute of
                Biomedical Imaging and Bioengineering.
            (3) Qualifications.--In appointing members under paragraph
        (1)(A), the Secretary of Defense shall appoint individuals with
        experience related to--
                    (A) studying or researching urotrauma;
                    (B) preventing or treating urotrauma; or
                    (C) suffering from urotrauma.
            (4) Term.--Each member shall be appointed for the life of
        the Commission.
            (5) Vacancies.--A vacancy in the Commission shall be filled
        in the manner in which the original appointment was made.
            (6) Pay.--
                    (A) Except as provided in subparagraph (C), members
                of the Commission shall serve without pay.
                    (B) Except as provided in subparagraph (C), members
                of the Commission who are full-time officers or
                employees of the United States may not receive
                additional pay, allowances, or benefits by reason of
                their service on the Commission.
                    (C) Each member shall receive travel expenses,
                including per diem in lieu of subsistence, in
                accordance with applicable provisions under subchapter
                I of chapter 57 of title 5, United States Code.
            (7) Quorum.--A majority of members of the Commission shall
        constitute a quorum but a lesser number may hold hearings.
            (8) Chairperson.--The Secretary of Defense shall designate
        a member as the chairperson of the Committee.
            (9) Meetings.--The Commission shall meet at the call of the
        chairperson.
    (e) Staff.--
            (1) Director.--The Commission shall have a director who
        shall be appointed by the chairperson.
            (2) Staff.--Subject to rules prescribed by the Commission,
        the chairperson may appoint additional personnel as the
        chairperson considers appropriate.
            (3) Applicability of certain civil service laws.--The
        director and staff of the Commission shall be appointed subject
        to the provisions of title 5, United States Code, governing
        appointments in the competitive service, and shall be paid in
        accordance with the provisions of chapter 51 and subchapter III
        of chapter 53 of that title relating to classification and
        General Schedule pay rates.
            (4) Experts and consultants.--Subject to rules prescribed
        by the Commission, the chairperson may procure temporary and
        intermittent services under section 3109(b) of title 5, United
        States Code.
            (5) Staff to federal agencies.--Upon request of the
        chairperson, the head of any Federal department or agency may
        detail, on a reimbursable basis, any of the personnel of that
        department or agency to the Commission to assist it in carrying
        out its duties under this section.
    (f) Powers of Commission.--
            (1) Hearings and sessions.--The Commission may, for the
        purpose of carrying out this section, hold hearings, sit and
        act at times and places, take testimony, and receive evidence
        as the Commission considers appropriate. The Commission may
        administer oaths or affirmations to witnesses appearing before
        it.
            (2) Powers of members and agents.--Any member or agent of
        the Commission may, if authorized by the Commission, take any
        action which the Commission is authorized to take by this
        section.
            (3) Obtaining official data.--The Commission may secure
        directly from any department or agency of the United States
        information necessary to enable it to carry out this section.
        Upon request of the chairperson of the Commission, the head of
        that department or agency shall furnish that information to the
        Commission.
            (4) Mails.--The Commission may use the United States mails
        in the same manner and under the same conditions as other
        departments and agencies of the United States.
            (5) Administrative support services.--Upon the request of
        the Commission, the Administrator of General Services shall
        provide to the Commission, on a reimbursable basis, the
        administrative support services necessary for the Commission to
        carry out its responsibilities under this section.
    (g) Reports.--
            (1) Interim report.--Not later than one year after the date
        on which the members are appointed under subsection (d)(1), the
        Commission shall submit to the appropriate congressional
        committees an interim report on the study conducted under
        subsection (c).
            (2) Final report.--Not later than two years after the date
        on which the members are appointed under subsection (d)(1), the
        Commission shall submit to the appropriate congressional
        committees a final report on the study conducted under
        subsection (c), including any recommendations the Commission
        considers appropriate to improve the prevention and treatment
        of urotrauma among members of the Armed Forces and veterans.
    (h) Termination.--The Commission shall terminate on the date that
is 60 days after the date on which the Commission submits the final
report under subsection (g)(2).
    (i) Definitions.--In this section:
            (1) The term ``appropriate congressional committees''
        means--
                    (A) the Committees on Armed Services of the House
                of Representatives and Senate; and
                    (B) the Committees on Veterans' Affairs of the
                House of Representatives and Senate.
            (2) The term ``urotrauma'' means injury to the urinary
        tract (including the kidneys, ureters, urinary bladder,
        urethra, and female and male genitalia) from a penetrating,
        blunt, blast, thermal, chemical, or biological cause.
    (j) Authorization of Appropriations.--
            (1) Authorization.--There is authorized to be appropriated
        to carry out this section $1,000,000 for each of fiscal years
        2012 through 2015.
            (2) Offset.--The amount otherwise authorized to be
        appropriated for operation and maintenance, Defense-wide, for
        the Office of the Secretary of Defense for each of fiscal years
        2012 through 2015 is reduced by $1,000,000.

Output: Directs the Secretary of Defense (DOD), in order to continue and expand the DOD study conducted in 2011, to establish the Commission on Urotrauma to: (1) conduct a study on urotrauma (injury to the urinary tract from a penetrating, blunt, blast, thermal, chemical, or biological cause) among members of the Armed Forces and veterans; and (2) provide an interim and final report to the congressional defense and veterans committees on such study.


Input:
SECTION 1. EXEMPTION OF CERTAIN INTEREST AND DIVIDEND INCOME FROM TAX.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to amounts specifically
excluded from gross income) is amended by inserting after section 115
the following new section:

``SEC. 116. PARTIAL EXCLUSION OF DIVIDENDS AND INTEREST RECEIVED BY
              INDIVIDUALS.

    ``(a) Exclusion From Gross Income.--Gross income does not include
the sum of the amounts received during the taxable year by an
individual as--
            ``(1) dividends from domestic corporations, or
            ``(2) interest.
    ``(b) Limitations.--
            ``(1) Maximum amount.--The aggregate amount excluded under
        subsection (a) for any taxable year shall not exceed $5,000
        ($10,000 in the case of a joint return).
            ``(2) Certain dividends excluded.--Subsection (a)(1) shall
        not apply to any dividend from a corporation which, for the
        taxable year of the corporation in which the distribution is
        made, or for the next preceding taxable year of the
        corporation, is a corporation exempt from tax under section 501
        (relating to certain charitable, etc., organization) or section
        521 (relating to farmers' cooperative associations).
    ``(c) Special Rules.--For purposes of this section--
            ``(1) Distributions from regulated investment companies and
        real estate investment trusts.--Subsection (a) shall apply with
        respect to distributions by--
                    ``(A) regulated investment companies to the extent
                provided in section 854(c), and
                    ``(B) real estate investment trusts to the extent
                provided in section 857(c).
            ``(2) Distributions by a trust.--For purposes of subsection
        (a), the amount of dividends and interest properly allocable to
        a beneficiary under section 652 or 662 shall be deemed to have
        been received by the beneficiary ratably on the same date that
        the dividends and interest were received by the estate or
        trust.
            ``(3) Certain nonresident aliens ineligible for
        exclusion.--In the case of a nonresident alien individual,
        subsection (a) shall apply only--
                    ``(A) in determining the tax imposed for the
                taxable year pursuant to section 871(b)(1) and only in
                respect of dividends and interest which are effectively
                connected with the conduct of a trade or business
                within the United States, or
                    ``(B) in determining the tax imposed for the
                taxable year pursuant to section 877(b).''
    (b) Clerical and Conforming Amendments.--
            (1) The table of sections for part III of subchapter B of
        chapter 1 of such Code is amended by inserting after the item
        relating to section 115 the following new item:

                              ``Sec. 116. Partial exclusion of
                                        dividends and interest received
                                        by individuals.''
            (2) Paragraph (2) of section 265(a) of such Code is amended
        by inserting before the period at the end thereof the
        following: ``, or to purchase or carry obligations or shares,
        or to make deposits, to the extent the interest thereon is
        excludable from gross income under section 116''.
            (3) Subsection (c) of section 584 of such Code is amended
        by adding at the end thereof the following new sentence:
``The proportionate share of each participant in the amount of
dividends or interest received by the common trust fund and to which
section 116 applies shall be considered for purposes of such section as
having been received by such participant.''
            (4) Subsection (a) of section 643 of such Code is amended
        by inserting after paragraph (6) the following new paragraph:
            ``(7) Dividends or interest.--There shall be included the
        amount of any dividends or interest excluded from gross income
        pursuant to section 116.''
            (5) Section 854 of such Code is amended by adding at the
        end thereof the following new subsection:
    ``(c) Treatment Under Section 116.--
            ``(1) In general.--For purposes of section 116, in the case
        of any dividend (other than a dividend described in subsection
        (a)) received from a regulated investment company which meets
        the requirements of section 852 for the taxable year in which
        it paid the dividend--
                    ``(A) the entire amount of such dividend shall be
                treated as a dividend if the aggregate dividends and
                interest received by such company during the taxable
                year equal or exceed 75 percent of its gross income, or
                    ``(B) if subparagraph (A) does not apply, a portion
                of such dividend shall be treated as a dividend (and a
                portion of such dividend shall be treated as interest)
                based on the portion of the company's gross income
                which consists of aggregate dividends or aggregate
                interest, as the case may be.
        For purposes of the preceding sentence, gross income and
        aggregate interest received shall each be reduced by so much of
        the deduction allowable by section 163 for the taxable year as
        does not exceed aggregate interest received for the taxable
        year.
            ``(2) Notice to shareholders.--The amount of any
        distribution by a regulated investment company which may be
        taken into account as a dividend for purposes of the exclusion
        under section 116 shall not exceed the amount so designated by
        the company in a written notice to its shareholders mailed not
        later than 45 days after the close of its taxable year.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) The term `gross income' does not include gain
                from the sale or other disposition of stock or
                securities.
                    ``(B) The term `aggregate dividends received'
                includes only dividends received from domestic
                corporations other than dividends described in section
                116(b)(2). In determining the amount of any dividend
                for purposes of this subparagraph, the rules provided
                in section 116(c)(1) (relating to certain
                distributions) shall apply.''
            (6) Subsection (c) of section 857 of such Code is amended
        to read as follows:
    ``(c) Limitations Applicable to Dividends Received From Real Estate
Investment Trusts.--
            ``(1) In general.--For purposes of section 116 (relating to
        an exclusion for dividends and interest received by
        individuals) and section 243 (relating to deductions for
        dividends received by corporations), a dividend received from a
        real estate investment trust which meets the requirements of
        this part shall not be considered as a dividend.
            ``(2) Treatment as interest.--In the case of a dividend
        (other than a capital gain dividend, as defined in subsection
        (b)(3)(C)) received from a real estate investment trust which
        meets the requirements of this part for the taxable year in
        which it paid the dividend--
                    ``(A) such dividend shall be treated as interest if
                the aggregate interest received by the real estate
                investment trust for the taxable year equals or exceeds
                75 percent of its gross income, or
                    ``(B) if subparagraph (A) does not apply, the
                portion of such dividend which bears the same ratio to
                the amount of such dividend as the aggregate interest
                received bears to gross income shall be treated as
                interest.
            ``(3) Adjustments to gross income and aggregate interest
        received.--For purposes of paragraph (2)--
                    ``(A) gross income does not include the net capital
                gain,
                    ``(B) gross income and aggregate interest received
                shall each be reduced by so much of the deduction
                allowable by section 163 for the taxable year (other
                than for interest on mortgages on real property owned
                by the real estate investment trust) as does not exceed
                aggregate interest received by the taxable year, and
                    ``(C) gross income shall be reduced by the sum of
                the taxes imposed by paragraphs (4), (5), and (6) of
                section 857(b).
            ``(4) Notice to shareholders.--The amount of any
        distribution by a real estate investment trust which may be
        taken into account as interest for purposes of the exclusion
        under section 116 shall not exceed the amount so designated by
        the trust in a written notice to its shareholders mailed not
        later than 45 days after the close of its taxable year.''
    (c) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after December 31, 1992.

Output: Amends the Internal Revenue Code to provide a partial exclusion of dividends or interest received by an individual.


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

    (a) Short Title.--This Act may be cited as the ``Commonsense
Reporting and Verification Act of 2015''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Prospective reporting system.
Sec. 4. Protection of dependent privacy.
Sec. 5. Electronic statements.
Sec. 6. GAO studies.
Sec. 7. Eligibility verification process for ACA subsidies.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The Department of the Treasury and the Internal Revenue
        Service should work together with other relevant departments
        and agencies to identify and implement methods to minimize
        compliance burdens on businesses, insurance carriers, and
        individuals under provisions of the Patient Protection and
        Affordable Care Act.
            (2) Such collaboration should strike an appropriate balance
        between sufficient reporting to enforce the law and protecting
        the privacy of individuals.

SEC. 3. PROSPECTIVE REPORTING SYSTEM.

    (a) In General.--Not later than 180 days after the enactment of
this Act, the Secretary of the Treasury, in consultation with the
Secretary of Health and Human Services, the Secretary of Labor, and the
Administrator of the Small Business Administration, shall implement a
voluntary prospective reporting system meeting the requirements of
subsection (b). Such system shall be established not later than
September 2, 2016, and shall be available for use by employers with
respect to plan years beginning after December 31, 2015.
    (b) Requirements.--The system created under subsection (a) shall be
maintained by the Secretary of the Treasury and shall include--
            (1) a process whereby employers may voluntarily report--
                    (A) the name and employer identification number of
                the employer;
                    (B) a certification of--
                            (i) whether coverage meeting the definition
                        of minimum essential coverage in section
                        5000A(f) of the Internal Revenue Code of 1986
                        is offered to the full-time employees;
                            (ii) whether such coverage is offered to
                        dependents of such employees;
                            (iii) whether such coverage is offered to
                        spouses of such employees;
                            (iv) whether such coverage is offered to
                        part-time employees;
                            (v) whether such coverage meets the minimum
                        value requirement of section 36B(c)(2)(C)(ii)
                        of such Code; and
                            (vi) whether such coverage satisfies the
                        requirements to qualify for one of the
                        affordability safe harbors promulgated by the
                        Secretary of the Treasury for purposes of
                        section 4980H of such Code;
                    (C) the months during the prospective reporting
                period that such coverage is available to full time
                employees of the employer; and
                    (D) whether any waiting periods apply with respect
                to such coverage;
        to be reported not later than 60 days before the start of the
        open enrollment period under section 1311(c)(6)(B) of the
        Patient Protection and Affordable Care Act with respect to each
        such calendar year;
            (2) a process to ensure that Exchanges, the Federal
        Marketplace Data Services Hub, and the Internal Revenue Service
        can securely and confidentially access the information
        described in paragraph (1) as necessary to carry out their
        respective missions, and to provide to the Secretary of Health
        and Human Services additional information relating to
        eligibility determinations for advance payment of the premium
        tax credits under section 36B of such Code and the cost-sharing
        subsidies under section 1402 of the Patient Protection and
        Affordable Care Act (Public Law 111-148);
            (3) a process to allow the appropriate agency described in
        subsection (a) to follow up with employers in order to obtain
        additional necessary information relating to an employee's
        eligibility for such advance payment or such cost-sharing
        subsidies, and to allow an employee to receive notification of
        any problem in verifying such eligibility; and
            (4) a process to allow employers using the system to
        provide timely updates to the Federal Marketplace Data Services
        Hub regarding any cancellation of coverage or significant
        change in availability of coverage for participating employees.
    (c) Exemption From Reporting Requirement Under Internal Revenue
Code of 1986.--If, through the system created under subsection (a), an
employer provides prospective reporting for a calendar year in which a
plan year ends that meets the requirements of subsection (b)(1)--
            (1) such employer shall be treated as satisfying the return
        requirements of subsections (a) and (b) of section 6056 of the
        Internal Revenue Code of 1986 for the calendar year in which
        such plan year ends; and
            (2) such employer shall be treated as satisfying the
        requirements of section 6056(c) of such Code for the calendar
        year in which such plan year ends if the employer furnishes the
        statement described in such section to the Internal Revenue
        Service and to those employees of the employer for whom the
        employer has received a notice under section 1411(e)(4)(B)(iii)
        of the Patient Protection and Affordable Care Act (42 U.S.C.
        18081) from the Exchange (established under section 1311 or
        1321 of the Patient Protection and Affordable Care Act (42
        U.S.C. 18031, 18041)) that the employee, or the spouse or
        dependent of the employee, has enrolled in a qualified health
        plan (as defined in section 1301 of such Act (42 U.S.C. 18021))
        through the Exchange or been deemed eligible for an advance
        payment of premium tax credits under section 36B of such Code
        or cost-sharing subsidies under section 1402 of the Patient
        Protection and Affordable Care Act (42 U.S.C. 18071).
    (d) Third-Party Filing.--Employers may use third parties to
complete the filing described in subsection (b)(1). Use of such a third
party to complete the filing does not affect an employer's liability
under sections 6055 or 6056 of the Internal Revenue Code of 1986.
    (e) Employer Notification of Employee Enrollments.--Each Exchange
established under title I of the Patient Protection and Affordable Care
Act shall provide notice to each employer at the time an employee (or
dependent of an employee) is enrolled under a qualified health plan
through the Exchange.

SEC. 4. PROTECTION OF DEPENDENT PRIVACY.

    (a) In General.--Section 6055(b) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
            ``(3) TINs not collected or maintained.--For purposes of
        subparagraph (B)(i), in the case of an individual other than
        the primary insured, if, before January 1, 2014, the health
        insurance issuer or the employer did not collect or maintain
        information on the TINs of such individuals (other than for
        purposes of this section), the individual's name and date of
        birth may be substituted for the name and TIN.''.
    (b) Effective Date.--The amendment made by this section shall apply
to returns the due date for which is after the date that is 60 days
after the date of the enactment of this Act.

SEC. 5. ELECTRONIC STATEMENTS.

    (a) In General.--Section 6056(c) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
            ``(3) Electronic delivery.--An individual shall be deemed
        to have consented to receive the statement under this section
        in electronic form if such individual has consented at any
        prior time, to the person who is the employer of the individual
        during the calendar year or the preceding plan year to which
        the statement relates, to receive such statement in electronic
        form. The preceding sentence shall not apply if the individual
        refuses consent in writing with respect to the statement under
        this section.''.
    (b) Statements Relating to Health Insurance Coverage.--Section
6055(c) of such Code, as amended by this Act, is amended by adding at
the end the following new paragraph:
            ``(4) Electronic delivery.--An individual shall be deemed
        to have consented to receive the statement under this
        subsection in electronic form if such individual has consented
        at any prior time to receive in electronic form any private
        health information (such as electronic health records)
        furnished to such individual by the person required to make
        such statement, unless the individual refuses such consent in
        writing.''.
    (c) Effective Date.--The amendments made by this section shall
apply to statements the due date for which is after December 31, 2015.

SEC. 6. GAO STUDIES.

    (a) Study of First Years of Employer Reporting.--
            (1) In general.--The Comptroller General of the United
        States shall conduct a study that evaluates, with respect to
        the period beginning on January 1, 2014, and ending on December
        31, 2016--
                    (A) the notification of employers by Exchanges
                established under title I of the Patient Protection and
                Affordable Care Act (Public Law 111-148) that a full-
                time employee of the employer has been determined
                eligible for advance payment of premium tax credits
                under section 36B of the Internal Revenue Code of 1986
                or cost-sharing subsidies under section 1402 of such
                Act (42 U.S.C. 18071), including information
                regarding--
                            (i) the data elements included in the
                        employer notification;
                            (ii) the process by which the notification
                        forms were developed and sent to employers,
                        including whether the process provided for a
                        formal notice and comment period;
                            (iii) whether employers report that such
                        notifications provided sufficient and relevant
                        information for them to make appropriate
                        decisions about whether to utilize the appeals
                        process;
                            (iv) the total number of notifications sent
                        to employers and the timeline of when such
                        notifications were sent;
                            (v) differences in the notification process
                        between the marketplace facilitated by the
                        Federal Government and the State-Based
                        Marketplaces; and
                            (vi) challenges that have arisen in the
                        notification process, and recommendations to
                        address these challenges; and
                    (B) the extent to which the Secretary of Health and
                Human Services has established a separate appeals
                process for employers who received such a notification
                to challenge the eligibility determination, as required
                by section 1411(f)(2) of the Patient Protection and
                Affordable Care Act (42 U.S..C. 18081(f)(2)).
            (2) Report.--Not later than 1 year after the date of the
        enactment of this Act, the Comptroller General shall submit to
        the Committees on Finance and Health, Education, Labor, and
        Pensions of the Senate and the Committees on Ways and Means,
        Energy and Commerce, and Education and the Workforce of the
        House of Representatives a report on the results of the study
        conducted under paragraph (1).
    (b) Study of Prospective Reporting System.--
            (1) In general.--The Comptroller General of the United
        States shall conduct a study that evaluates, with respect to
        the period beginning on January 1, 2017, and ending on December
        31, 2017, the functionality of the prospective reporting system
        established under section 3, including the accuracy of
        information collected, the number of employers electing to
        report under such system, and any challenges that have arisen
        in implementing such system.
            (2) Report.--Not later than July 1, 2018, the Comptroller
        General shall submit to the Committees on Finance and Health,
        Education, Labor, and Pensions of the Senate and the Committees
        on Ways and Means, Energy and Commerce, and Education and the
        Workforce of the House of Representatives a report on the
        results of the study conducted under paragraph (1).

SEC. 7. ELIGIBILITY VERIFICATION PROCESS FOR ACA SUBSIDIES.

    (a) In General.--Except as specified in subsection (b), a
marketplace (as defined in subsection (d)) may automatically reenroll
an individual into a qualified health plan (as defined for purposes of
title I of the Patient Protection and Affordable Care Act) so long as
the marketplace--
            (1) redetermines on an annual basis the eligibility of the
        individual for any advanced premium tax credit or a cost-
        sharing reduction pursuant to section 1412 of the Patient
        Protection and Affordable Care Act (42 U.S.C. 18082); and
            (2) takes into account, in making such redeterminations,
        annual changes in premiums and in the Federal poverty level as
        well as the most recent income data available with respect to
        the individual involved.
    (b) Reenrollment Limitations.--If a marketplace does not follow the
processes specified under the section with respect to an individual,
then the marketplace may not automatically reenroll the individual into
a qualified health plan with an advanced premium tax credit or a cost-
sharing reduction until the individual provides current income
information to the marketplace so that eligibility for a credit or
reduction can be redetermined.
    (c) Comprehensive Guidance Based on Current Guidance.--The
provisions of this section are intended to generally reflect and be
consistent with the guidance on annual eligibility redeterminations and
reenrollments for marketplace coverage issued by the Centers for
Medicare and Medicaid Services on April 22, 2015. In carrying out this
section, the Secretary shall apply rules (whether through guidance or
otherwise) regarding the annual eligibility redeterminations and
reenrollments for coverage and for tax credits and cost-sharing
reduction for individuals through a marketplace that are consistent
with this section and are at least as comprehensive as the guidance
(issued on April 22, 2015) applied for coverage for 2016. Such guidance
shall include provisions that ensure that--
            (1) enrollees eligible to be automatically reenrolled in a
        qualified health plan and to continue provision of such a tax
        credit or cost-sharing reduction shall maintain on file with
        the marketplace (or otherwise provide to the marketplace) an
        authorization for disclosure of information verifying
        eligibility for such a credit or cost-sharing reduction;
            (2) the marketplace annually requests updated income
        information to verify such eligibility; and
            (3) enrollees are provided timely and appropriate notices
        of the rules regarding annual redeterminations and
        reenrollments.
    (d) Marketplace Defined.--In this section, the term ``marketplace''
means State Based Exchanges and the Federally Facilitated Exchange
established under sections 1311 and 1321 of the Patient Protection and
Affordable Care Act (42 U.S.C. 18031, 18041), respectively.

Output: Commonsense Reporting and Verification Act of 2015 This bill requires the Department of Treasury to implement and maintain a voluntary prospective reporting system for employers subject to the employer mandate under the Patient Protection and Affordable Care Act (PPACA).  Employers satisfy the information return requirement if they voluntarily report general information about the health coverage offered to full-time employees. Employers satisfy the employee statement requirement if they provide statements to employees after receiving exchange notification that employee or spouse or dependent enrolled in a qualified health plan or qualified for premium tax credits or cost-sharing subsidies. The legislation amends the Internal Revenue Code to: (1) permit employers and health insurance issuers that provide minimum essential coverage to submit an information return with names and birth dates of covered dependents if the employer or health insurance issuer does not already collect or maintain their taxpayer identification numbers, and (2) permit electronic delivery of employee statement if employee consented previously to electronic delivery of other notices and does not refuse consent in writing.  It directs the Government Accountability Office to: (1) evaluate the exchange notification and appeals processes for employers whose employee or spouse or dependent enrolls in a qualified health plan or qualifies for premium tax credits or cost-sharing subsidies, and (2) evaluate the prospective reporting system functionality.  The legislation permits a health insurance exchange to automatically reenroll an individual into a qualified health plan after annually redetermining the individual's eligibility for premium tax credits or cost-sharing subsidies.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Education in Vocational Technology
Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) rapid technological advances and global economic
        competition demand increased levels of skilled technical
        education by high school graduates and other young job seekers
        entering the workforce;
            (2) in order to increase the productivity of the Nation's
        economy and ensure that an adequate number of high school
        graduates and other workers are qualified to enter the high
        technology workplace of the future, it is necessary to improve
        the quality of instruction in manufacturing and other
        vocational technologies; and
            (3) technical education programs which use state-of-the-art
        equipment and appropriate technologies will help provide
        workers with the technical skills necessary for employment in a
        changing workplace.

SEC. 3. PURPOSE.

    The purpose of this Act is to provide grants to States that--
            (1) assist local educational agencies in improving the
        quality of instruction and training in, or developing
        instruction and training in, manufacturing and other vocational
        technologies; and
            (2) assist local educational agencies in purchasing state-
        of-the-art equipment for technical vocational education.

SEC. 4. GRANTS FOR EDUCATION AND TRAINING.

    (a) Authorization.--
            (1) In general.--The Secretary is authorized to make grants
        to the States to improve the quality of instruction or training
        in, or develop instruction and training in, manufacturing and
        other occupational technologies.
            (2) State application.--A State Board of Vocational
        Education that desires to receive a grant under this Act shall
        submit an application to the Secretary at such time and in such
        manner and form as the Secretary may reasonably require.
            (3) State costs.--Not more than 10 percent of a grant
        received under this section may be used by the State Board of
        Vocational Education for administrative costs.
    (b) Allocations.--Not less than 90 percent of the amount received
by a State Board of Vocational Education shall be distributed to local
educational agencies.
    (c) Local Funds.--
            (1) Local application.--A local educational agency that
        desires to receive a grant under this section shall submit an
        application to the State Board of Vocational Education.
            (2) Distribution.--In approving grants under this section,
        the State Board of Vocational Education shall assure an
        equitable distribution among urban and rural areas of the
        State.
            (3) Administrative costs.--Not more than 5 percent of a
        grant made under this section to a local educational agency may
        be used for administrative costs.
    (d) Authorization of Appropriations.--There is authorized to be
appropriated $100,000,000 for each of the fiscal years 1995 through
1999 to carry out this section.

SEC. 5. GRANTS FOR EQUIPMENT.

    (a) Authorization.--
            (1) In general.--The Secretary is authorized to make grants
        to the States to assist States in purchasing state-of-the-art
        equipment for technical vocational education.
            (2) State application.--A State Board of Vocational
        Education that desires to receive a grant under this Act shall
        submit an application to the Secretary at such time and in such
        manner and form as the Secretary may reasonably require. States
        that also are applying for a grant under section 4(a)(2), may
        amend such application to include programs under this section.
            (3) State costs.--Not more than 10 percent of a grant
        received under this section may be used by a State Board of
        Vocational Education for administrative costs.
    (b) Allocations.--Not less than 90 percent of the amount received
by a State Board of Vocational Education shall be distributed to local
educational agencies.
    (c) Local Funds.--
            (1) Local application.--A local educational agency that
        desires to receive a grant under this section shall submit an
        application to the State Board of Vocational Education.
            (2) Distribution.--In approving grants under this section,
        the State Board of Vocational Education shall assure an
        equitable distribution among urban and rural areas of the
        State.
            (3) Administrative costs.--Not more than 5 percent of a
        grant made under this section to a local educational agency may
        be used for administrative costs.
    (d) Authorization of Appropriations.--There is authorized to be
appropriated $100,000,000 for each of the fiscal years 1995 through
1999 to carry out this section.

SEC. 6. DEFINITIONS.

    For purposes of this Act:
            (1) The term ``Secretary'' means the Secretary of
        Education.
            (2) The term ``local educational agency'' has the same
        meaning given such term in section 1471 of the Elementary and
        Secondary Education Act of 1965.
            (3) The term ``State Board of Vocational Education'' means
        the sole State agency responsible for the administration or the
        supervision of the State vocational education program as
        described in section 111(a) of the Carl D. Perkins Vocational
        and Applied Technology Education Act.

Output:
Education in Vocational Technology Act - Authorizes the Secretary of Education to make grants to States to assist local educational agencies in:  (1) improving the quality of or developing instruction and training in manufacturing and other vocational technologies; and (2) purchasing state-of-the-art equipment for technical vocational education.
Requires State Boards of Vocational Education to distribute at least 90 percent of such amounts to local education agencies, equitably among urban and rural areas.
Authorizes appropriations.


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

    (a) Short Title.--This Act may be cited as the ``Promoting Access
to Medicare Midwifery Services Act of 2000''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Medicare payment for certified midwife services.
Sec. 3. Increased medicare payments for certified nurse-midwife
                            services and certified midwife services.
Sec. 4. Clarification of hospital conditions of participation with
                            respect to certified nurse-midwives and
                            certified midwives.
Sec. 5. Medicare payment for freestanding birth center services.
Sec. 6. Clarification of billing rights of certified nurse-midwives and
                            certified midwives.
Sec. 7. Clarification regarding payments for certified nurse-midwife
                            services and certified midwife services
                            furnished in teaching hospitals.
Sec. 8. Interim and final regulations.

SEC. 2. MEDICARE PAYMENT FOR CERTIFIED MIDWIFE SERVICES.

    (a) Certified Midwife and Certified Midwife Services Defined.--
Section 1861(gg) of the Social Security Act (42 U.S.C. 1395x(gg)) is
amended--
            (1) in paragraph (1)--
                    (A) by striking ``(as defined in paragraph (2))''
                and inserting ``(as defined in subparagraph (B))''; and
                    (B) by inserting ``(A)'' after ``(1)'';
            (2) by redesignating paragraph (2) as subparagraph (B); and
            (3) by adding at the end the following new paragraph:
    ``(2)(A) The term `certified midwife services' means such services
furnished by a certified midwife (as defined in subparagraph (B)) and
such services and supplies furnished as an incident to the certified
midwife's service which the certified midwife is legally authorized to
perform under State law (or the State regulatory mechanism provided by
State law) as would otherwise be payable under this title if furnished
by a physician or as an incident to a physician's service.
    ``(B) The term `certified midwife' means an individual--
            ``(i) with a bachelor's degree from an accredited
        educational institution who has completed a program of study
        and clinical experience meeting guidelines established by the
        Secretary of Education; or
            ``(ii) who has been certified in nurse-midwifery or
        midwifery by an organization recognized by the Secretary of
        Education.''.
    (b) Certified Midwife Benefit.--
            (1) Scope of benefits.--Section 1832(a)(2)(B)(iii) of the
        Social Security Act (42 U.S.C. 1395k(a)(2)(B)(iii)) is amended
        by inserting ``, certified midwife services'' after ``certified
        nurse-midwife services''.
            (2) Payment of benefits.--Section 1833(a)(1)(K) of the
        Social Security Act (42 U.S.C. 1395l(a)(1)(K)) is amended by
        inserting ``and certified midwife services'' after ``certified
        nurse-midwife services''.
    (c) Conforming Amendments.--
            (1) Use of carriers for administration of benefits.--
        Section 1842(b)(18)(C)(iii) of the Social Security Act (42
        U.S.C. 1395u(b)(18)(C)(iii)) is amended by striking ``(as
        defined in section 1861(gg)(2))'' and inserting ``or a
        certified midwife (as defined in paragraph (1)(B) and (2)(B),
        respectively, of section 1861(gg))''.
            (2) Health care professional defined.--Section
        1852(j)(3)(D) of the Social Security Act (42 U.S.C. 1395w-
        22(j)(3)(D)) is amended by striking ``and certified nurse-
        midwife'' and inserting ``certified nurse-midwife, and
        certified midwife''.
            (3) Inpatient hospital services.--Section 1861(b)(4) of the
        Social Security Act (42 U.S.C. 1395x(b)(4)) is amended by
        inserting ``, certified midwife services,'' after ``certified
        nurse-midwife services''.
            (4) Medical and other health services.--Section
        1861(s)(2)(L) of the Social Security Act (42 U.S.C.
        1395x(s)(2)(L)) is amended by inserting ``and certified midwife
        services'' before the semicolon at the end.
            (5) Rural health clinic services and federally qualified
        health clinic services.--Section 1861(aa) of the Social
        Security Act (42 U.S.C. 1395x(aa)) is amended--
                    (A) in paragraph (2)(J), by striking ``, or a
                certified nurse-midwife (as defined in subsection
                (gg))'' and inserting ``, a certified nurse-midwife (as
                defined in subsection (gg)(1)(B)), or a certified
                midwife (as defined in subsection (gg)(2)(B))''; and
                    (B) in paragraph (7)(A), by striking ``or certified
                nurse midwife'' and inserting ``, certified nurse-
                midwife, or certified midwife''.
            (6) Certified nurse-midwife services.--The heading of
        section 1861(gg) of the Social Security Act (42 U.S.C.
        1395x(gg)) is amended by adding at the end the following:

                   ``; Certified Midwife Services''.

            (7) Exclusions from coverage and medicare as secondary
        payer.--Section 1862(a)(14) of the Social Security Act (42
        U.S.C. 1395y(a)(14)) is amended by inserting ``, certified
        midwife services'' after ``certified nurse-midwife services''.
            (8) Agreements with providers of services.--Section
        1866(a)(1)(H)(i) (42 U.S.C. 1395cc(a)(1)(H)(i)) is amended by
        inserting ``, certified midwife services'' after ``certified
        nurse-midwife services''.
            (9) Exclusion from payment to skilled nursing facilities
        for routine service costs.--Section 1888(e)(2)(A)(ii) of the
        Social Security Act (42 U.S.C. 1395yy(e)(2)(A)(ii)) is amended
        by inserting ``, certified midwife services'' after ``certified
        nurse-midwife services''.
            (10) Medicaid definitions.--Section 1905 of the Social
        Security Act (42 U.S.C. 1396d) is amended--
                    (A) in subsection (a)(17)--
                            (i) by striking ``a nurse-midwife (as
                        defined in section 1861(gg)) which the nurse-
                        midwife is'' and inserting ``a certified nurse-
                        midwife or a certified midwife (as defined in
                        paragraphs (1)(B) and (2)(B), respectively, of
                        section 1861(gg)) which the certified nurse-
                        midwife or certified midwife, as the case may
                        be, is''; and
                            (ii) by striking ``whether or not the
                        nurse-midwife'' and inserting ``whether or not
                        the certified nurse-midwife or certified
                        midwife, as the case may be,''; and
                    (B) in subsection (t)(2)(B)(ii), by striking ``(as
                defined in section 1861(gg))'' and inserting ``or a
                certified midwife (as defined in paragraphs (1)(B) and
                (2)(B), respectively, of section 1861(gg)(2)(B))''.
            (11) Medicaid managed care.--Section 1932(b)(3)(C) of the
        Social Security Act (42 U.S.C. 1396u-2(b)(3)(C)) is amended by
        striking ``and certified nurse-midwife'' and inserting
        ``certified nurse-midwife, and certified midwife''.
    (d) Effective Date.--The amendments made by this section shall
apply to payment for certified nurse-midwife services and certified
midwife services furnished on or after the date of enactment of this
Act.

SEC. 3. INCREASED MEDICARE PAYMENTS FOR CERTIFIED NURSE-MIDWIFE
              SERVICES AND CERTIFIED MIDWIFE SERVICES.

    (a) Amount of Payment.--Section 1833(a)(1)(K) of the Social
Security Act (42 U.S.C. 1395l(a)(1)(K)) is amended by striking ``65
percent of the prevailing charge that would be allowed for the same
service performed by a physician, or, for services furnished on or
after January 1, 1992, 65 percent'' and inserting ``95 percent''.
    (b) Effective Date.--The amendments made by subsection (a) shall
apply to certified nurse-midwife services and certified midwife
services furnished on or after the date of enactment of this Act.

SEC. 4. CLARIFICATION OF HOSPITAL CONDITIONS OF PARTICIPATION WITH
              RESPECT TO CERTIFIED NURSE-MIDWIVES AND CERTIFIED
              MIDWIVES.

    (a) Payment to Hospital for Patients Under Care of Certified Nurse-
Midwife or Certified Midwife.--Section 1861(e)(4) of the Social
Security Act (42 U.S.C. 1395x(e)(4)) is amended to read as follows:
            ``(4) has a requirement that every patient with respect to
        whom payment may be made under this title must be under the
        care of a physician, except that--
                    ``(A) a patient receiving qualified psychologist
                services (as defined in subsection (B)) may be under
                the care of a clinical psychologist with respect to
                such services to the extent permitted under State law;
                and
                    ``(B) a patient receiving certified nurse-midwife
                services or certified midwife services (as defined in
                paragraphs (1)(B) and (2)(B), respectively, of
                subsection (gg)) may be under the care of a certified
                nurse-midwife or certified midwife, as the case may be,
                with respect to such services to the extent permitted
under State law;''.
    (b) Effective Date.--The amendment made by subsection (a) shall
take effect on the date of enactment of this Act.

SEC. 5. MEDICARE PAYMENT FOR FREESTANDING BIRTH CENTER SERVICES.

    (a) Freestanding Birth Center Services and Freestanding Birth
Center Defined.--Section 1861(gg) of the Social Security Act (42 U.S.C.
1395x(gg)) (as amended by section 2(a)) is amended by adding at the end
the following new paragraph:
    ``(3)(A) The term `freestanding birth center services' means items
and services furnished by a freestanding birth center (as defined in
subparagraph (B)) as would otherwise be covered if furnished by a
hospital.
    ``(B)(i) The term `freestanding birth center' means a facility or
institution--
            ``(I) in which births are planned to occur (outside the
        mother's place of residence);
            ``(II) in which comprehensive health care services are
        furnished; and
            ``(III) which has been approved by the Secretary or
        accredited by an organization recognized by the Secretary for
        purposes of accrediting freestanding birth centers.
    ``(ii) Such term does not include--
            ``(I) a rural health clinic, critical access hospital, or a
        sole community hospital; or
            ``(II) a facility or institution that is a hospital or an
        ambulatory surgical center, unless with respect to ambulatory
        surgical centers, the State law or regulation that regulates
        such centers also regulates freestanding birth centers in the
        State.''.
    (b) Freestanding Birth Center Benefit.--
            (1) Scope of benefits.--Section 1832(a)(2) of the Social
        Security Act (42 U.S.C. 1395l(a)(2)) is amended--
                    (A) in subparagraph (I), by striking ``and'' at the
                end;
                    (B) in subparagraph (J), by striking the period at
                the end and inserting ``; and''; and
                    (C) by adding at the end the following new
                subparagraph:
                    ``(K) freestanding birth center services performed
                in a freestanding birth center if the center has an
                agreement in effect with the Secretary by which the
                center agrees to accept the amount of payment
                determined under section 1833(u) as full payment for
                such services, and to accept assignment described in
                section 1842(b)(3)(B)(ii) with respect to payment for
                all such services furnished by the center to
                individuals enrolled under this part.''.
            (2) Payment of benefits.--Section 1833 of the Social
        Security Act (42 U.S.C. 1395l) is amended by adding at the end
        the following new subsection:
    ``(u) Payment for Freestanding Birth Center Services.--The
Secretary shall establish by regulation the amount of payment to be
made for facility services furnished in connection with freestanding
birth center services and furnished to an individual in a freestanding
birth center under this title.''.
    (c) Conforming Amendments.--
            (1) Medical and other health services.--Section
        1861(s)(2)(L) of the Social Security Act (42 U.S.C.
        1395x(s)(2)(L)) is amended--
                    (A) by adding ``and'' at the end;
                    (B) by inserting ``(i)'' after ``(L)''; and
                    (C) by adding at the end the following new clause:
            ``(ii) freestanding birth center services;''.
            (2) Certified nurse-midwife services; certified midwife
        services.--The heading of section 1861(gg) of the Social
        Security Act (42 U.S.C. 1395x(gg)) (as amended by section
        2(c)(6)) is amended by adding at the end the following:

               ``; Freestanding Birth Center Services''.

    (d) Effective Date.--The amendments made by this section shall
apply to freestanding birth center services furnished on or after the
date of enactment of this Act.

SEC. 6. CLARIFICATION OF BILLING RIGHTS OF CERTIFIED NURSE-MIDWIVES AND
              CERTIFIED MIDWIVES.

    (a) Use of Carriers for Administration of Benefits.--The first
sentence of section 1842(b)(6) of the Social Security Act (42 U.S.C.
1395u(b)(6)) is amended--
            (1) by striking ``and'' before ``(F)''; and
            (2) by inserting before the period at the end the
        following: ``, and (G) in the case of certified nurse-midwife
        services or certified midwife services described in section
        1861(s)(2)(L), payment may be made in accordance with
        subparagraph (A), except that payment may also be made to such
        individual or entity (or to the agent of such individual or
        entity) as the certified nurse-midwife or certified midwife, as
        the case may be, may designate under an agreement between the
        certified nurse-midwife or certified midwife, as the case may
        be, and such individual or entity (or the agent of such
        individual or entity)''.
    (b) Effective Date.--The amendment made by subsection (a) shall
apply to payment for certified nurse-midwife services and certified
midwife services furnished on or after the date of enactment of this
Act.

SEC. 7. CLARIFICATION REGARDING PAYMENTS FOR CERTIFIED NURSE-MIDWIFE
              SERVICES AND CERTIFIED MIDWIFE SERVICES FURNISHED IN
              TEACHING HOSPITALS.

    (a) Scope of Benefits.--Section 1832(a)(2)(B)(iii) of the Social
Security Act (42 U.S.C. 1395k(a)(2)(B)(iii)) is amended--
            (1) by inserting ``(I)'' after ``(iii)''; and
            (2) by adding at the end the following new subclause:
                            ``(II) in the case of certified nurse-
                        midwife services or certified midwife services
                        furnished in a hospital which has a teaching
                        program described in clause (i)(II), such
                        services may be furnished as provided under
sections 1842(b)(7)(E) and 1861(b)(8);''.
    (b) Clarification Regarding Payments Under Part B for Such Services
Furnished in Teaching Hospitals.--
            (1) In general.--Section 1842(b)(7) of the Social Security
        Act (42 U.S.C. 1395u(b)(7)) is amended--
                    (A) in subparagraph (A), in the matter preceding
                clause (i), by inserting ``or, for purposes of
                subparagraph (E), the conditions described in section
                1861(b)(8),'' after ``section 1861(b)(7),'';
                    (B) in subparagraph (C), by inserting ``or, for
                purposes of subparagraph (E), the conditions described
                in section 1861(b)(8),'' after ``section 1861(b)(7),'';
                and
                    (C) by adding at the end the following new
                subparagraph:
    ``(E) In the case of certified nurse-midwife services or certified
midwife services furnished to a patient in a hospital with a teaching
program approved as specified in section 1861(b)(6) but which does not
meet the conditions described in section 1861(b)(8), the provisions of
subparagraphs (A) through (C) shall apply with respect to a certified
nurse-midwife or a certified midwife, as the case may be, under this
subparagraph as such provisions apply to a physician under such
subparagraphs.''.
            (2) Regulations.--Not later than 6 months after the date of
        enactment of this Act, the Secretary shall promulgate
        regulations to carry out the amendments made by paragraph (1).
    (c) Inpatient Hospital Services.--Section 1861(b) of the Social
Security Act (42 U.S.C. 1395x(b)) is amended--
            (1) in paragraph (6)--
                    (A) by inserting ``(A)'' after ``(6)''; and
                    (B) by adding at the end the following new
                subparagraph:
            ``(B) in the case of services in a hospital or osteopathic
        hospital, an intern or resident-in-training in the field of
        obstetrics and gynecology taught or supervised by a certified
        nurse-midwife or certified midwife (as defined in paragraphs
        (1)(B) and (2)(B), respectively, of subsection (gg)) to the
        extent permitted under State law and as may be authorized by
        the hospital;'';
            (2) in paragraph (7), by striking the period at the end and
        inserting ``; or''; and
            (3) by adding at the end the following new paragraph:
            ``(8) a certified nurse-midwife or a certified midwife
        where the hospital has a teaching program approved as specified
        in paragraph (6), if--
                    ``(A) the hospital elects to receive any payment
                due under this title for reasonable costs of such
                services; and
                    ``(B) all certified nurse-midwives and certified
                midwives in such hospital agree not to bill charges for
                professional services rendered in such hospital to
                individuals covered under the insurance program
                established by this title.''.

SEC. 8. INTERIM AND FINAL REGULATIONS.

    Except with respect to the amendments made by section 7(b), in
order to carry out the amendments made by this Act in a timely manner,
the Secretary of Health and Human Services may first promulgate
regulations that take effect on an interim basis after notice and
pending opportunity for public comment by not later than 1 year after
the date of enactment of this Act.

Output:
Increases Medicare payments for certified nurse-midwife and certified midwife services.
Amends SSA with regard to: (1) hospital conditions of participation with respect to certified nurse-midwives and certified midwives; (2) billing rights of such practitioners; and (3) payments for the services of such practitioners furnished in teaching hospitals.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Civil Justice Tax Fairness Act of
2013''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR AMOUNTS RECEIVED ON ACCOUNT OF
              CERTAIN UNLAWFUL DISCRIMINATION.

    (a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by inserting before section 140 the
following new section:

``SEC. 139E. AMOUNTS RECEIVED ON ACCOUNT OF CERTAIN UNLAWFUL
              DISCRIMINATION.

    ``(a) In General.--
            ``(1) Exclusion.--Gross income does not include amounts
        received by a claimant (whether by judgment or settlement and
        whether as lump sums or periodic payments) on account of a
        claim of unlawful discrimination.
            ``(2) Amounts covered.--For purposes of paragraph (1), the
        term `amounts' does not include--
                    ``(A) backpay or frontpay, as defined in section
                1302(b), or
                    ``(B) punitive damages.
    ``(b) Unlawful Discrimination Defined.--For purposes of this
section, the term `unlawful discrimination' has the meaning given such
term by section 62(e).''.
    (b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is
amended by inserting before the item relating to section 140 the
following new item:

``Sec. 139E. Amounts received on account of certain unlawful
                            discrimination.''.
    (c) Effective Date.--The amendments made by this section shall
apply to amounts received in taxable years beginning after December 31,
2012.

SEC. 3. LIMITATION ON TAX BASED ON INCOME AVERAGING FOR BACKPAY AND
              FRONTPAY RECEIVED ON ACCOUNT OF CERTAIN UNLAWFUL
              EMPLOYMENT DISCRIMINATION.

    (a) In General.--Part I of subchapter Q of chapter 1 of the
Internal Revenue Code of 1986 (relating to income averaging) is amended
by adding at the end the following new section:

``SEC. 1302. INCOME FROM BACKPAY AND FRONTPAY RECEIVED ON ACCOUNT OF
              CERTAIN UNLAWFUL EMPLOYMENT DISCRIMINATION.

    ``(a) General Rule.--If employment discrimination backpay or
frontpay is received by a taxpayer during a taxable year, the tax
imposed by this chapter for such taxable year shall not exceed the sum
of--
            ``(1) the tax which would be so imposed if--
                    ``(A) no amount of such backpay or frontpay were
                included in gross income for such year, and
                    ``(B) no deduction were allowed for such year for
                expenses (otherwise allowable as a deduction to the
                taxpayer for such year) in connection with making or
                prosecuting any claim of unlawful employment
                discrimination by or on behalf of the taxpayer, plus
            ``(2) the product of--
                    ``(A) the number of years in the backpay period and
                frontpay period, and
                    ``(B) the amount by which the tax determined under
                paragraph (1) would increase if the amount on which
                such tax is determined were increased by the average
                annual net backpay and frontpay amount.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Employment discrimination backpay or frontpay.--The
        term `employment discrimination backpay or frontpay' means
        backpay or frontpay receivable (whether as lump sums or
        periodic payments) on account of a claim of unlawful employment
        discrimination.
            ``(2) Unlawful employment discrimination.--The term
        `unlawful employment discrimination' has the meaning provided
        the term `unlawful discrimination' in section 62(e).
            ``(3) Backpay and frontpay.--The terms `backpay' and
        `frontpay' mean amounts--
                    ``(A) which are includible in gross income in the
                taxable year as compensation which is attributable--
                            ``(i) in the case of backpay, to services
                        performed, or that would have been performed
                        but for a claimed violation of law, as an
                        employee, former employee, or prospective
                        employee before such taxable year for the
                        taxpayer's employer, former employer, or
                        prospective employer, and
                            ``(ii) in the case of frontpay, to
                        employment that would have been performed but
                        for a claimed violation of law, in a taxable
                        year or taxable years following the taxable
                        year, and
                    ``(B) which are received on account of a judgment
                or settlement resulting from a claim for a violation of
                law.
            ``(4) Backpay period.--The term `backpay period' means the
        period during which services are performed (or would have been
        performed) to which backpay is attributable. If such period is
        not equal to a whole number of taxable years, such period shall
        be increased to the next highest number of whole taxable years.
            ``(5) Frontpay period.--The term `frontpay period' means
        the period of foregone employment to which frontpay is
        attributable. If such period is not equal to a whole number of
        taxable years, such period shall be increased to the next
        highest number of whole taxable years.
            ``(6) Average annual net backpay and frontpay amount.--The
        term `average annual net backpay and frontpay amount' means the
        amount equal to--
                    ``(A) the excess of--
                            ``(i) employment discrimination backpay and
                        frontpay, over
                            ``(ii) the amount of deductions that would
                        have been allowable but for subsection
                        (a)(1)(B), divided by
                    ``(B) the number of years in the backpay period and
                frontpay period.''.
    (b) Clerical Amendment.--The table of sections for part I of
subchapter Q of chapter 1 of the Internal Revenue Code of 1986 is
amended by inserting after section 1301 the following new item:

``Sec. 1302. Income from backpay and frontpay received on account of
                            certain unlawful employment
                            discrimination.''.
    (c) Effective Date.--The amendments made by this section shall
apply to amounts received in taxable years beginning after December 31,
2012.

SEC. 4. INCOME AVERAGING FOR BACKPAY AND FRONTPAY RECEIVED ON ACCOUNT
              OF CERTAIN UNLAWFUL EMPLOYMENT DISCRIMINATION NOT TO
              INCREASE ALTERNATIVE MINIMUM TAX LIABILITY.

    (a) In General.--Section 55(c) of the Internal Revenue Code of 1986
(defining regular tax) is amended by redesignating paragraph (3) as
paragraph (4) and by inserting after paragraph (2) the following:
            ``(3) Coordination with income averaging for amounts
        received on account of employment discrimination.--Solely for
        purposes of this section, section 1302 (relating to averaging
        of income from backpay or frontpay received on account of
        certain unlawful employment discrimination) shall not apply in
        computing the regular tax.''.
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2012.

Output: Civil Justice Tax Fairness Act of 2013 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (whether by judgment or settlement, as lump sums or periodic payments) on account of a claim of unlawful discrimination; (2) income averaging for backpay and frontpay amounts received from such claims; and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.