In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Health Tax Credit 
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

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

``SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
qualified small employer, the employee health insurance expenses credit 
determined under this section is an amount equal to the applicable 
percentage of the amount paid by the taxpayer during the taxable year 
for qualified employee health insurance expenses.
    ``(b) Applicable Percentage.--For purposes of subsection (a), the 
applicable percentage is equal to--
            ``(1) 50 percent in the case of an employer with less than 
        26 qualified employees,
            ``(2) 40 percent in the case of an employer with more than 
        25 but less than 36 qualified employees, and
            ``(3) 30 percent in the case of an employer with more than 
        35 but less than 51 qualified employees.
    ``(c) Per Employee Dollar Limitation.--The amount of qualified 
employee health insurance expenses taken into account under subsection 
(a) with respect to any qualified employee for any taxable year shall 
not exceed the maximum employer contribution for self-only coverage or 
family coverage (as applicable) determined under section 8906(a) of 
title 5, United States Code, for the calendar year in which such 
taxable year begins.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Qualified small employer.--
                    ``(A) In general.--The term `qualified small 
                employer' means any small employer which provides 
                eligibility for health insurance coverage (after any 
                waiting period (as defined in section 9801(b)(4))) to 
                all qualified employees of the employer.
                    ``(B) Small employer.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `small employer' means, 
                        with respect to any calendar year, any employer 
                        if such employer employed an average of not 
                        less than 2 and not more than 50 qualified 
                        employees on business days during either of the 
                        2 preceding calendar years. For purposes of the 
                        preceding sentence, a preceding calendar year 
                        may be taken into account only if the employer 
                        was in existence throughout such year.
                            ``(ii) Employers not in existence in 
                        preceding year.--In the case of an employer 
                        which was not in existence throughout the 1st 
                        preceding calendar year, the determination 
                        under clause (i) shall be based on the average 
                        number of qualified employees that it is 
                        reasonably expected such employer will employ 
                        on business days in the current calendar year.
            ``(2) Qualified employee health insurance expenses.--
                    ``(A) In general.--The term `qualified employee 
                health insurance expenses' means any amount paid by an 
                employer for health insurance coverage to the extent 
                such amount is attributable to coverage provided to any 
                employee while such employee is a qualified employee.
                    ``(B) Exception for amounts paid under salary 
                reduction arrangements.--No amount paid or incurred for 
                health insurance coverage pursuant to a salary 
                reduction arrangement shall be taken into account under 
                subparagraph (A).
                    ``(C) Health insurance coverage.--The term `health 
                insurance coverage' has the meaning given such term by 
                paragraph (1) of section 9832(b) (determined by 
                disregarding the last sentence of paragraph (2) of such 
                section).
            ``(3) Qualified employee.--The term `qualified employee' 
        means an employee of an employer who, with respect to any 
period, is not provided health insurance coverage under--
                    ``(A) a health plan of the employee's spouse,
                    ``(B) title XVIII, XIX, or XXI of the Social 
                Security Act,
                    ``(C) chapter 17 of title 38, United States Code,
                    ``(D) chapter 55 of title 10, United States Code,
                    ``(E) chapter 89 of title 5, United States Code, or
                    ``(F) any other provision of law.
            ``(4) Employee--The term `employee'--
                    ``(A) means any individual, with respect to any 
                calendar year, who is reasonably expected to receive at 
                least $5,000 of compensation from the employer during 
                such year,
                    ``(B) does not include an employee within the 
                meaning of section 401(c)(1), and
                    ``(C) includes a leased employee within the meaning 
                of section 414(n).
            ``(5) Compensation.--The term `compensation' means amounts 
        described in section 6051(a)(3).
    ``(e) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of section 52 shall apply.
    ``(f) Denial of Double Benefit.--No deduction or credit under any 
other provision of this chapter shall be allowed with respect to 
qualified employee health insurance expenses taken into account under 
subsection (a).''.
    (b) Credit To Be Part of General Business Credit.--Section 38(b) of 
the Internal Revenue Code of 1986 (relating to current year business 
credit) is amended by striking ``plus'' at the end of paragraph (14), 
by striking the period at the end of paragraph (15) and inserting ``, 
plus'', and by adding at the end the following:
            ``(16) the employee health insurance expenses credit 
        determined under section 45G.''.
    (c) Credit Allowed Against Minimum Tax.--
            (1) In general.--Subsection (c) of section 38 of the 
        Internal Revenue Code of 1986 (relating to limitation based on 
        amount of tax) is amended by redesignating paragraph (4) as 
        paragraph (5) and by inserting after paragraph (3) the 
        following new paragraph:
            ``(4) Special rules for employee health insurance credit.--
                    ``(A) In general.--In the case of the employee 
                health insurance credit--
                            ``(i) this section and section 39 shall be 
                        applied separately with respect to the credit, 
                        and
                            ``(ii) in applying paragraph (1) to the 
                        credit--
                                    ``(I) the amounts in subparagraphs 
                                (A) and (B) thereof shall be treated as 
                                being zero, and
                                    ``(II) the limitation under 
                                paragraph (1) (as modified by subclause 
                                (I)) shall be reduced by the credit 
                                allowed under subsection (a) for the 
                                taxable year (other than the employee 
                                health insurance credit).
                    ``(B) Employee health insurance credit.--For 
                purposes of this subsection, the term `employee health 
                insurance credit' means the credit allowable under 
                subsection (a) by reason of section 45G(a).''.
            (2) Conforming amendments.--
                    (A) Subclause (II) of section 38(c)(2)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
                    (B) Subclause (II) of section 38(c)(3)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
    (d) No Carrybacks.--Subsection (d) of section 39 of the Internal 
Revenue Code of 1986 (relating to carryback and carryforward of unused 
credits) is amended by adding at the end the following:
            ``(11) No carryback of section 45g credit before effective 
        date.--No portion of the unused business credit for any taxable 
        year which is attributable to the employee health insurance 
        expenses credit determined under section 45G may be carried 
        back to a taxable year ending before the date of the enactment 
        of section 45G.''.
    (e) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following:

                              ``Sec. 45G. Employee health insurance 
                                        expenses.''.
    (f) Employer Outreach.--The Internal Revenue Service shall, in 
conjunction with the Small Business Administration, develop materials 
and implement an educational program to ensure that business personnel 
are aware of--
            (1) the eligibility criteria for the tax credit provided 
        under section 45G of the Internal Revenue Code of 1986 (as 
        added by this section),
            (2) the methods to be used in calculating such credit,
            (3) the documentation needed in order to claim such credit, 
        and
            (4) any available health plan purchasing alliances 
        established under title II,
so that the maximum number of eligible businesses may claim the tax 
credit.
    (g) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after the 
date of the enactment of this Act.
[A]: Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.


[Q]: SECTION 1. NATIONAL GUARD OPERATION ABOUT FACE TO PROVIDE LIFE-SKILLS 
              FOR AT RISK YOUTH.

    (a) Chapter 5 of title 32, United States Code, is amended by adding 
at the end the following new section:
``Sec. 510. National Guard operation about face to provide life-skills 
              for at-risk youth
    ``(a) Program Authority and Purpose.--The Secretary of Defense, 
through the Chief, National Guard Bureau, may use the National Guard to 
conduct an at-risk youth life skills program to be known as `National 
Guard Operation About Face', which shall be a community based outreach 
program for at-risk youth, which shall include after-school and summer 
classes to provide academic skills, computer literacy, employability 
skills, life-coping skills, and communication skills supplemented with 
work experience activities to create vibrant communities that foster 
economic opportunity and encourage life-long learning.
    ``(b) Conduct of the Program.--(1) The Secretary of Defense shall 
provide for the conduct of the National Guard Operation About Face in 
such States as the Secretary considers to be appropriate.
    ``(2) The Secretary shall carry out the National Guard Operation 
About Face using--
            ``(A) funds appropriated directly to the Secretary of 
        Defense for the program; and
            ``(B) nondefense funds made available or transferred to the 
        Secretary of Defense by other Federal agencies to support the 
        program.
    ``(3) For purposes of a transfer under paragraph (2)(B), 
administration of the National Guard Operation About Face is a good or 
service for which an agency agreement may be entered into under section 
1535 of title 31, United States Code.
    ``(c) Program Agreements.--(1) To carry out the National Guard 
Operation About Face in a State, the Secretary of Defense shall enter 
into an agreement with the Governor of the State, or in the case of the 
District of Columbia National Guard, with the commanding general of the 
District of Columbia National, under which the Governor or the 
commanding general will establish, organize, and administer the 
National Guard Operation About Face in the State.
    ``(2) The agreement may provide for the Secretary to provide funds 
to the State for civilian personnel costs attributable to the use of 
civilian employees of the National Guard in the conduct of the National 
Guard Operation About Face.
    ``(d) Persons Eligible To Participate in Program.--Any at risk 
youth may participate in the National Guard Operation About Face. The 
Secretary of Defense shall prescribe the standards and procedures for 
selecting participants from among at risk youth.
    ``(e) Authorized Benefits for Participants.--To the extent provided 
in an agreement entered into in accordance with subsection (c):
            ``(1) Any funds made available or transferred to the 
        Secretary of Defense by other Federal agencies under section 
        (b)(2)(B) of this section may be used to provide a stipend to 
        participants for the work experience portion of the National 
        Guard Operation About Face:
                    ``(A) For the original purpose for which the funds 
                were appropriated and in accordance with the 
                regulations of the Federal agency from which the funds 
                were made available or transferred.
                    ``(B) For the purpose for which defense funds are 
                appropriated and in accordance with the regulations 
                prescribed by the Secretary of Defense for the National 
                Guard Operation About Face.
                    ``(C) In the case of a conflict between the 
                regulations described in paragraph (A) and (B), the 
                regulations of the Federal agency from which the funds 
                were made available or transferred shall apply.
            ``(2) A participant in the national Guard Operation About 
        Face may receive the following additional benefits in 
        connection with the program:
                    ``(A) Light refreshments.
                    ``(B) Transportation.
                    ``(C) Supplies.
                    ``(D) Services.
    ``(f) Program Personnel.--Personnel of the National Guard of a 
State in which the National Guard Operation About Face is conducted may 
serve on full-time National Guard duty for the purpose of providing 
managerial, administrative, training, or supporting services for the 
program.
    ``(g) Equipment and Facilities.--Equipment and facilities of the 
National Guard, including military property of the United States issued 
to the National Guard, may be used in carrying out the National Guard 
Operation About Face.
    ``(h) Supplemental Resources.--To carry out the National Guard 
Operation About Face in a State, the Governor of the State or, in the 
case of the District of Columbia, the commanding general of the 
District of Columbia National Guard, may supplement funds made 
available under the program out of other resources (including gifts) 
available to the Governor or the commanding general. The Governor or 
the commanding Federal may accept, use, and dispose of gifts or 
donations of money, other property or services for the National Guard 
Operation About Face.
    ``(i) Definitions.--In this section:
            ``(1) The term `State' includes the Commonwealth of Puerto 
        Rico, the territories, and the District of Columbia.
            ``(2) The term `at-risk youth' has the same meaning given 
        that term in section 1432 of the Elementary and Secondary 
        Education Act of 1965 (20 U.S.C. 6472.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by adding at the end the following new item:

``510. National Guard operation about face to provide life-skills for 
                            at-risk youth.''.
[A]: Authorizes the Secretary of Defense, through the Chief, National Guard Bureau, to use the National Guard to conduct an at-risk youth life skills program to be known as "National Guard Operation About Face." Requires such program to: (1) be a community-based outreach program for at-risk youth; and (2) include after-school and summer classes to provide academic skills, computer literacy, employability skills, life-coping skills, and communication skills supplemented with work experience activities. Requires agreements with State governors and the commanding general of the District of Columbia National Guard to carry out the program. Directs the Secretary to prescribe standards and procedures for selecting program participants from at risk youth. Authorizes the use of State National Guard personnel, equipment, and facilities, as well as State supplemental resources, in support of such program.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Nursing Promotion Act''.

SEC. 2. ESTABLISHMENT OF A NURSE DISTANCE EDUCATION PILOT PROGRAM.

    (a) In General.--The Secretary of Health and Human Services, in 
conjunction with the Secretary of Education, shall establish a Nurse 
Distance Education Pilot Program through which grants may be awarded 
for the conduct of activities to increase accessibility to nursing 
education.
    (b) Purpose.--The purpose of the Nurse Distance Education Pilot 
Program established under subsection (a) shall be to increase 
accessibility to nursing education to--
            (1) provide assistance to individuals in rural areas who 
        want to study nursing to enable such individuals to receive 
        appropriate nursing education;
            (2) promote the study of nursing at all educational levels;
            (3) establish additional slots for nursing students at 
        existing nursing education programs; and
            (4) establish new nursing education programs at 
        institutions of higher education.
    (c) Application.--To be eligible to receive a grant under the Pilot 
Program under subsection (a), an entity shall submit to the Secretary 
of Health and Human Services an application at such time, in such 
manner, and containing such information as the Secretary may require.
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated, such sums as may be necessary to carry out this section.

SEC. 3. INCREASING THE DOMESTIC SUPPLY OF NURSES AND PHYSICAL 
              THERAPISTS.

    (a) Not later than January 1, 2008, the Secretary of Health and 
Human Services, in conjunction with the Secretary of Education, shall--
            (1) submit to Congress a report concerning the source of 
        newly licensed nurses and physical therapists in each State, 
        that shall include--
                    (A) for the most recent 3-year period for which 
                data is available--
                            (i) separate data relating to teachers at 
                        institutions of higher education for each 
                        related occupation who have been teaching for 
                        not more than 5 years; and
                            (ii) separate data relating to all teachers 
                        at institutions of higher education for each 
                        related occupation regardless of length of 
                        service;
                    (B) for the most recent 3-year period for which 
                data is available, separate data for each related 
                occupation and for each State;
                    (C) a description of the barriers to increasing the 
                supply of nursing faculty, domestically trained nurses, 
                and domestically trained physical therapists;
                    (D) separately identify those individuals receiving 
                their initial nursing license and those individuals 
                licensed by endorsement from another State;
                    (E) with respect to those individuals receiving 
                their initial nursing license in each year, a 
                description of the number of individuals who received 
                their professional education in the United States and 
                the number of individuals who received such education 
                outside the United States;
                    (F) to the extent practicable, a description, by 
                State of residence and country of education, of the 
                number of nurses and physical therapists who were 
                educated in any of the 5 countries (other than the 
                United States) from which the most nurses and physical 
                therapists arrived;
                    (G) recommendations of strategies to be utilized by 
                Federal and State governments that would be effective 
                in removing the barriers described in subparagraph (C), 
                including strategies that address barriers to 
                advancement to become registered nurses for other 
                health care workers, such as home health aides and 
                nurses assistants;
                    (H) recommendations for amendments to Federal laws 
                that would increase the supply of nursing faculty, 
                domestically trained nurses, and domestically trained 
                physical therapists;
                    (I) recommendations for Federal grants, loans, and 
                other incentives that would provide increases in nurse 
                educators and nurse training facilities, and other 
                measures to increase the domestic education of new 
                nurses and physical therapists;
                    (J) identify the effects of nurse emigration on the 
                health care systems in their countries of origin; and
                    (K) recommendation for amendments to Federal law 
                that would minimize the effects of health care 
                shortages in the countries of origin from which 
                immigrant nurses arrived;
            (2) enter into a contract with the Institute of Medicine of 
        the National Academy of Sciences for the conduct of a study, 
        and submission of a report, to determine the level of Federal 
        investment under titles VII and VIII of the Public Health 
        Service Act (42 U.S.C. 292 and 296 et seq.) that is necessary 
        to eliminate the domestic nursing and physical therapist 
        shortage by the date that is not later than 7 years after the 
        date on which the report is submitted; and
            (3) collaborate with the heads of other Federal agencies, 
        as appropriate, in working with ministers of health or other 
        appropriate officials of the 5 countries from which the most 
        nurses and physical therapists arrived into the United States, 
        to--
                    (A) address health worker shortages caused by 
                emigration; and
                    (B) ensure that there is sufficient human resource 
                planning or other technical assistance needed to reduce 
                further health worker shortages in such countries.

SEC. 4. SHORTAGE OCCUPATIONS.

    (a) Exception to Direct Numerical Limitations.--Section 201(b)(1) 
of the Immigration and Nationality Act (8 U.S.C. 1151(b)(1)) is amended 
by adding at the end the following new subparagraph:
                    ``(F)(i) During the period beginning on the date of 
                the enactment of the Rural Nursing Promotion Act and 
                ending on September 30, 2017, an alien--
                                    ``(I) who is described in section 
                                203(b); and
                                    ``(II) who is seeking admission to 
                                the United States to perform labor in 
                                shortage occupations designated by the 
                                Secretary of Labor for certification 
                                under section 212(a)(5)(A) due to the 
                                lack of sufficient United States 
                                workers able, willing, qualified, and 
                                available for such occupations and for 
                                which the employment of aliens will not 
                                adversely affect the terms and 
                                conditions of similarly employed United 
                                States workers.
                            ``(ii) During the period described in 
                        clause (i), the spouse or dependent of an alien 
                        described in clause (i), if accompanying or 
                        following to join such alien.''.
    (b) Exception to Nondiscrimination Requirements.--Section 
202(a)(1)(A) of the Immigration and Nationality Act (8 U.S.C. 
1152(a)(1)(A)) is amended by striking ``201(b)(2)(A)(i)'' and inserting 
``201(b)''.
    (c) Exception to Per Country Levels for Family-Sponsored and 
Employment-Based Immigrants.--Section 202(a)(2) of the Immigration and 
Nationality Act (8 U.S.C. 1152(a)(2)), is amended by inserting ``, 
except for aliens described in section 201(b),'' after ``any fiscal 
year''.
    (d) Procedure for Granting Immigrant Status.--Section 204 of the 
Immigration and Nationality Act (8 U.S.C. 1154) is amended by adding at 
the end the following new subsection:
    ``(l) The Secretary of Homeland Security shall provide a process 
for reviewing and making a determination upon a petition filed with 
respect to an alien described in section 201(b)(1)(F) not later than 30 
days after the date a completed petition has been filed for such 
alien.''.
[A]:
Rural Nursing Promotion Act - Requires the Secretary of Health and Human Services to establish a Nurse Distance Education Pilot Program through which grants may be awarded for activities to increase accessibility to nursing education in order to: (1) provide assistance to individuals in rural areas who want to study nursing to enable such individuals to receive appropriate nursing education; (2) promote the study of nursing at all educational levels; (3) establish additional slots for nursing students at existing nursing education programs; and (4) establish new nursing education programs at institutions of higher education.

Directs the Secretary of Health and Human Services to: (1) report to Congress on the source of newly licensed nurses and physical therapists in each state; (2) contract with the National Academy of Sciences Institute of Medicine to determine the necessary level of federal investment under the Public Health Service Act to eliminate the domestic nursing and physical therapist shortage; and (3) collaborate with other agencies in working with the five countries from which the most nurses and physical therapists arrived to address health worker shortages caused by emigration.

Amends the Immigration and Nationality Act to exempt aliens seeking U.S. entry to perform labor in shortage occupations from worldwide and per-country numerical limitations through September 30, 2017. Requires the Secretary of Homeland Security to provide for a process to review and make a determination upon a petition filed for immigrant status for such an alien within 30 days.