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‘‘(1) identify projects of research on primary
care and prevention that should be conducted or
supported by the national research institutes, with
particular emphasis on—
‘‘(A) clinical patient care,
‘‘(B) diagnostic effectiveness,
‘‘(C) primary care education,
‘‘(D) health and family planning services,
‘‘(E) medical effectiveness outcomes of pri-
mary care procedures and interventions,
‘‘(F) the use of multidisciplinary teams of
health care practitioners.
‘‘(2) identify multidisciplinary research related
to primary care and prevention that should be so
conducted;
‘‘(3) promote coordination and collaboration
among entities conducting research identified under
any of paragraphs (1) and (2);
‘‘(4) encourage the conduct of such research by
entities receiving funds from the national research
institutes;
‘‘(5) recommend an agenda for conducting and
supporting such research;
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‘‘(6) promote the sufficient allocation of the re-
sources of the national research institutes for con-
ducting and supporting such research; and
‘‘(7) prepare the report required in section
486B.
‘‘(c) PRIMARY CARE AND PREVENTION RESEARCH
DEFINED.—For purposes of this part, the term ‘primary
care and prevention research’ means research on improve-
ment of the practice of family medicine, general internal
medicine, and general pediatrics, and includes research
relating to—
‘‘(1) obstetrics and gynecology, dentistry, or
mental health or substance abuse treatment when
provided by a primary care physician or other
primary care practitioner, and
‘‘(2) primary care provided by multidisciplinary
teams.
‘‘SEC. 486A. NATIONAL DATA SYSTEM AND CLEARINGHOUSE
ON PRIMARY CARE AND PREVENTION RE-
SEARCH.
‘‘(a) DATA SYSTEM.—The Director of NIH, in con-
sultation with the Director of the Office, shall establish
a data system for the collection, storage, analysis, re-
trieval, and dissemination of information regarding pri-
mary care and prevention research that is conducted or
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supported by the national research institutes. Information
from the data system shall be available through informa-
tion systems available to health care professionals and pro-
viders, researchers, and members of the public.
‘‘(b) CLEARINGHOUSE.—The Director of NIH, in
consultation with the Director of the Office and with the
National Library of Medicine, shall establish, maintain,
and operate a program to provide, and encourage the use
of, information on research and prevention activities of the
national research institutes that relate to primary care
and prevention research.
‘‘SEC. 486B. BIENNIAL REPORT.
‘‘(a) IN GENERAL.—With respect to primary care
and prevention research, the Director of the Office shall,
not later than one year after the date of the enactment
of this part, and biennially thereafter, prepare a report—
‘‘(1) describing and evaluating the progress
made during the preceding two fiscal years in re-
search and treatment conducted or supported by the
National Institutes of Health;
‘‘(2) summarizing and analyzing expenditures
made by the agencies of such Institutes (and by
such Office) during the preceding two fiscal years;
and
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‘‘(3) making such recommendations for legisla-
tive and administrative initiatives as the Director of
the Office determines to be appropriate.
‘‘(b) INCLUSION IN BIENNIAL REPORT OF DIRECTOR
OF NIH.—The Director of the Office shall submit each
report prepared under subsection (a) to the Director of
NIH for inclusion in the report submitted to the President
and the Congress under section 403.’’.
(b) REQUIREMENT OF SUFFICIENT ALLOCATION OF
RESOURCES OF INSTITUTES.—Section 402(b) of the Pub-
lic Health Service Act (42 U.S.C. 282(b)) is amended—
(1) in paragraph (10), by striking ‘‘and’’ after
the semicolon at the end;
(2) in paragraph (11), by striking the period at
the end and inserting ‘‘; and’’; and
(3) by inserting after paragraph (11) the fol-
lowing new paragraph:
‘‘(12) after consultation with the Director of
the Office of Primary Care and Prevention Re-
search, shall ensure that resources of the National
Institutes of Health are sufficiently allocated for
projects on primary care and prevention research
that are identified under section 486(b).’’.
(c) AUTHORIZATION OF APPROPRIATIONS.—Section
408 of the Public Health Service Act (42 U.S.C. 284(a))
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is amended by adding at the end the following new
paragraph:
‘‘(3) For the Office of Primary Care and Pre-
vention Research, there are authorized to be appro-
priated 
$150,000,000 
for 
fiscal 
year 
1994,
$180,000,000 
for 
fiscal 
year 
1995, 
and
$216,000,000 for fiscal year 1996.’’.
(d) CONFORMING AMENDMENT.—Section 485(g) of
the Public Health Service Act (42 U.S.C. 287c–2(g)) is
amended by striking ‘‘section 486’’ and inserting ‘‘section
485A’’.
TITLE VIII—FINANCING PROVI-
SIONS; 
AMERICAN 
HEALTH
SECURITY TRUST FUND
SEC. 800. AMENDMENT OF 1986 CODE; SECTION 15 NOT TO
APPLY.
(a) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this title an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
(b) SECTION 15 NOT TO APPLY.—The amendments
made by subtitle B shall not be treated as a change in
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a rate of tax for purposes of section 15 of the Internal
Revenue Code of 1986.
Subtitle A—American Health
Security Trust Fund
SEC. 801. AMERICAN HEALTH SECURITY TRUST FUND.
(a) IN GENERAL.—There is hereby created on the
books of the Treasury of the United States a trust fund
to be known as the American Health Security Trust Fund
(in this section referred to as the ‘‘Trust Fund’’). The
Trust Fund shall consist of such gifts and bequests as
may be made and such amounts as may be deposited in,
or appropriated to, such Trust Fund as provided in this
Act.
(b) APPROPRIATIONS INTO TRUST FUND.—
(1) TAXES.—There are hereby appropriated to
the Trust Fund for each fiscal year (beginning with
fiscal year 1995), out of any moneys in the Treasury
not otherwise appropriated, amounts equivalent to
100 percent of the aggregate increase in tax liabil-
ities under the Internal Revenue Code of 1986 which
is attributable to the application of the amendments
made by this title. The amounts appropriated by the
preceding sentence shall be transferred from time to
time (but not less frequently than monthly) from the
general fund in the Treasury to the Trust Fund,
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such amounts to be determined on the basis of esti-
mates by the Secretary of the Treasury of the taxes
paid to or deposited into the Treasury; and proper
adjustments shall be made in amounts subsequently
transferred to the extent prior estimates were in ex-
cess of or were less than the amounts that should
have been so transferred.
(2) CURRENT
PROGRAM
RECEIPTS.—Notwith-
standing any other provision of law, there are hereby
appropriated to the Trust Fund for each fiscal year
(beginning with fiscal year 1995) the amounts that
would otherwise have been appropriated to carry out
the following programs (and any other Federal pro-
gram identified by the Board, in consultation with
the Secretary of the Treasury, as providing for pay-
ment for health services the payment of which may
be made under this Act):
(A) The medicare program, under parts A
and B of title XVIII of the Social Security Act
(other than amounts attributable to any pre-
miums under such parts).
(B) The medicaid program, under State
plans approved under title XIX of such Act.
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(C) The Federal employees health benefit
program, under chapter 89 of title 5, United
States Code.
(D) The CHAMPUS program, under chap-
ter 55 of title 10, United States Code.
(c) INCORPORATION OF PROVISIONS.—The provisions
of subsections (b) through (i) of section 1817 of the Social
Security Act sxall apply to the Trust Fund undur this Act
in the same manner as they applied to the Federal Hos-
pital Insurance Trust Fund under part A of title XVIII
of such Act, except that the American Health Security
Standards Board shall constitute the Board of Trustees
of the Trust Fund.
(d) TRANSFER OF FUNDS.—Any amounts remaining
in the Federal Hospital Insurance Trust Fund or the Fed-
eral Supplementary Medical Insurance Trust Fund after
the settlement of claims for payments under title XVIII
have been completed, shall be transferred into the Amer-
ican Health Security Trust Fund.
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Subtitle B—Increases in Corporate
and 
Individual 
Income 
Tax
Rates; 
Health 
Security 
Pre-
mium; Surtax on Individuals
With Incomes Over $1,000,000
SEC. 811. INCREASES IN REGULAR INCOME TAX RATES.
(a) INCREASE
IN TOP CORPORATE INCOME TAX
RATE.—Subparagraph (C) of section 1(b)(1) (relating to
tax imposed on corporations) is amended by striking ‘‘34
percent’’ and inserting ‘‘38 percent’’.
(b) INCREASE IN INDIVIDUAL INCOME TAXES.—Sec-
tion 1 (relating to tax imposed) as amended by striking
subsections (a) through (e) and inserting the following:
‘‘(a) MARRIED INDIVIDUALS FILING JOINT RETURNS
AND SURVIVING SPOUSES.—There is hereby imposed on
the taxable income of—
‘‘(1) every married individual (as defined in sec-
tion 7703) who makes a single return jointly with
his spouse under section 6013, and
‘‘(2) every surviving spouse (as defined in sec-
tion 2(a)), a tax determined in accordance with the
following table:
‘‘If taxable income is:
The tax is:
Not over $38,000 ..........................
15% of taxable income.
Over 
$38,000 
but 
not 
over
$91,900.
$5,700, plus 31% of the excess over
$38,000.
Over 
$91,900 
but 
not 
over
$200,000.
$22,409, plus 34% of the excess over
$91,900.
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‘‘If taxable income is:
The tax is:
Over $200,000 ...............................
$59,163, plus 38% of the excess over
$200,000.
‘‘(b) HEADS OF HOUSEHOLDS.—There is hereby im-
posed on the taxable income of every head of a household
(as defined in section 2(b)) a tax determined in accordance
with the following table:
‘‘If taxable income is:
The tax is:
Not over $30,500 ..........................
15% of taxable income.
Over 
$30,500 
but 
not 
over
$78,750.
$4,575, plus 31% of the excess over
$30,500.
Over 
$78,750 
but 
not 
over
$172,000.
$19,532.50, plus 34% of the excess
over $78,750.
Over $172,000 ...............................
$51,237.50, plus 38% of the excess
over $172,000.
‘‘(c) UNMARRIED INDIVIDUALS (OTHER THAN SUR-
VIVING SPOUSES AND HEADS OF HOUSEHOLDS).—There
is hereby imposed on the taxable income of every individ-
ual (other than a surviving spouse as defined in section
2(a) or the head of a household as defined in section 2(b))
who is not a married individual (as defined in section 770)
a tax determined in accordance with the following table:
‘‘If taxable income is:
The tax is:
Not over $22,750 ..........................
15% of taxable income.
Over 
$22,750 
but 
not 
over
$55,150.
$3,412.50, plus 31% of the excess
over $22,750.
Over 
$55,150 
but 
not 
over
$120,000.
$13,456.50, plus 34% of the excess
over $55,150.
Over $120,000 ...............................
$35,505, plus 38% of the excess over
$120,000.
‘‘(d) MARRIED INDIVIDUALS FILING SEPARATE RE-
TURNS.—There is hereby imposed on the taxable income
of every married individual (as defined in section 7703)
who does not make a single return jointly with his spouse
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under section 6013, a tax determined in accordance with
the following table:
‘‘If taxable income is:
The tax is:
Not over $19,000 ..........................
15% of taxable income.
Over 
$19,000 
but 
not 
over
$45,950.
$2,850, plus 31% of the excess over
$19,000.
Over 
$45,950 
but 
not 
over
$100,000.
$11,204.50, plus 34% of the excess
over $45,950.
Over $100,000 ...............................
$29,581.50, plus 38% of the excess
over $100,000.
‘‘(e) ESTATES AND TRUSTS.—There is hereby im-
posed on the taxable income of—
‘‘(1) every estate, and
‘‘(2) every trust,
taxable under this subsection a tax determined in accord-
ance with the following table:
‘‘If taxable income is:
The tax is:
Not over $3,000 ............................
15% of taxable income.
Over $3,000 but not over $5,000 ..
$450, plus 31% of the excess over
$3,000.
Over $5,000 but not over $7,000 ..
$1,070, plus 34% of the excess over
$5,000.
Over $7,000 ...................................
$1,750, plus 38% of the excess over
$7,000.’’
(c) CONFORMING AMENDMENTS.—
(1) Section 541 is amended by striking ‘‘28
percent’’ and inserting ‘‘38 percent’’.
(2)(A) Subsection (f) of section 1 is amended—
(i) by striking ‘‘1990’’ in paragraph (1)
and inserting ‘‘1995’’, and
(ii) by striking ‘‘1989’’ in paragraph
(3)(B) and inserting ‘‘1994’’.
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(B) Subparagraph (B) of section 32(i)(1) is
amended by striking ‘‘1989’’ and inserting ‘‘1994’’.
(C) Subparagraph (C) of section 41(e)(5) is
amended by striking ‘‘1989’’ each place it appears
and inserting ‘‘1994’’.
(D) Subparagraph (B) of section 63(c)(4) is
amended by striking ‘‘1989’’ and inserting ‘‘1994’’.
(E) Subparagraph (B) of section 68(b)(2) is
amended by striking ‘‘1989’’ and inserting ‘‘1994’’.
(F) Subparagraphs (A)(ii) and (B)(ii) of section
151(d)(4) are each amended by striking ‘‘1989’’ and
inserting ‘‘1994’’.
(G) Clause (ii) of section 513(h)(2)(C) is
amended by striking ‘‘1989’’ and inserting ‘‘1994’’.
(H) Subsection (a) of section 1201 is amended
by striking ‘‘34 percent’’ each place it appears and
inserting ‘‘38 percent’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1994.
SEC. 812. INCREASES IN MINIMUM TAX RATES.
(a) IN GENERAL.—Subparagraph (A) of section
55(b)(1) (relating to tentative minimum tax) is amended
by striking ‘‘20 percent (24 percent’’ and inserting ‘‘25
percent (28 percent’’.