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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IP-Enabled Voice Communications and 
Public Safety Act of 2005''.

SEC. 2. EMERGENCY SERVICE.

    (a) 911 and E-911 Services.--Notwithstanding section 2(b) or any 
other provision of the Communications Act of 1934, the Commission shall 
prescribe regulations to establish a set of requirements or obligations 
on providers of IP-enabled voice service to ensure that 911 and E-911 
services are available to customers to IP-enabled voice service. Such 
regulations shall include an appropriate transition period by which to 
comply with such requirements or obligations and take into 
consideration available industry technological and operational 
standards, including network security.
    (b) Non-Discriminatory Access to Capabilities.--Each entity with 
ownership or control of the necessary emergency services infrastructure 
shall provide any requesting IP-enabled voice service provider with 
nondiscriminatory access to their equipment, network, databases, 
interfaces and any other related capabilities necessary for the 
delivery and completion of 911 and E911 calls and information related 
to such 911 or E911 calls. Such access shall be consistent with 
industry standards established by the National Emergency Number 
Association or other applicable industry standards organizations. Such 
entity shall provide access to the infrastructure at just and 
reasonable, nondiscriminatory rates, terms and conditions. The 
telecommunications carrier or other entity shall provide such access to 
the infrastructure on a stand-alone basis.
    (c) State Authority.--Nothing in this Act, the Communications Act 
of 1934, or any Commission regulation or order shall prevent the 
imposition on or collection from a provider of voice services, 
including IP-enabled voice services, of any fee or charge specifically 
designated or presented as dedicated by a State, political subdivision 
thereof, or Indian tribe on an equitable, and non-discriminatory basis 
for the support of 911 and E-911 services if no portion of the revenue 
derived from such fee or charge is obligated or expended for any 
purpose other than support of 911 and E-911 services or enhancements of 
such services.
    (d) Standard.--The Commission may establish regulations imposing 
requirements or obligations on providers of voice services, entities 
with ownership or control of emergency services infrastructure under 
subsections (a) and (b) only to the extent that the Commission 
determines such regulations are technologically and operationally 
feasible.
    (e) Customer Notice.--Prior to the compliance with the rules as 
required by subsection (a), a provider of an IP-enabled voice service 
that is not capable of providing 911 and E-911 services shall provide a 
clear and conspicuous notice of the unavailability of such services to 
each customer at the time of entering into a contract for such service 
with that customer.
    (f) Voice Service Provider Responsibility.--An IP-enabled voice 
service provider shall have the sole responsibility for the proper 
design, operation, and function of the 911 and E911 access capabilities 
offered to the provider's customers.
    (g) Parity of Protection for Provision or Use of IP-Enabled Voice 
Service.--
            (1) Provider parity.--If a provider of an IP-enabled voice 
        service offers 911 or E-911 services in compliance with the 
        rules required by subsection (a), that provider, its officers, 
        directors, employees, vendors, and agents, shall have immunity 
        or other protection from liability of a scope and extent that 
        is not less than the scope and extent of immunity or other 
        protection from liability that any local exchange company, and 
        its officers directors, employees, vendors, or agents, have 
        under the applicable Federal and State law (whether through 
        statute, judicial decision, tariffs filed by such local 
        exchange company, or otherwise), including in connection with 
        an act or omission involving the release of subscriber 
        information related to the emergency calls or emergency 
        services to a public safety answering point, emergency medical 
        service provider, or emergency dispatch provider, public 
        safety, fire service, or law enforcement official, or hospital 
        emergency or trauma care facility.
            (2) User parity.--A person using an IP-enabled voice 
        service that offers 911 or E-911 services pursuant to this 
        subsection shall have immunity or other protection from 
        liability of a scope and extent that is not less than the scope 
        and extent of immunity or other protection from liability under 
        applicable law in similar circumstances of a person using 911 
        or E-911 service that is not provided through an IP-enabled 
        voice service.
            (3) PSAP parity.--In matters related to IP-enabled 911 and 
        E-911 communications, a PSAP, and its employees, vendors, 
        agents, and authorizing government entity (if any) shall have 
        immunity or other protection from liability of a scope and 
        extent that is not less than the scope and extent of immunity 
        or other protection from liability under applicable law 
        accorded to such PSAP, employees, vendors, agents, and 
        authorizing government entity, respective, in matters related 
        to 911 or E-911 communications that are not provided via an IP-
        enabled voice service.
    (h) Delegation Permitted.--The Commission may, in the regulations 
prescribed under this section, provide for the delegation to State 
commissions of authority to implement and enforce the requirements of 
this section and the regulations thereunder.

SEC. 3. MIGRATION TO IP-ENABLED EMERGENCY NETWORK.

    Section 158 of the National Telecommunications and Information 
Administration Organization Act (as added by section 104 of the ENHANCE 
911 Act of 2004) is amended--
            (1) by redesignating subsections (d) and (e) as subsections 
        (e) and (f), respectively; and
            (2) by inserting after subsection (c) the following:
    ``(d) Migration Plan Required.--
            ``(1) National plan required.--No more than 18 months after 
        the date of the enactment of the ENHANCE 911 Act of 2004, the 
        Office shall develop and report to Congress on a national plan 
        for migrating to a national IP-enabled emergency network 
        capable of receiving and responding to all citizen activated 
        emergency communications.
            ``(2) Contents of plan.--The plan required by paragraph (1) 
        shall--
                    ``(A) outline the potential benefits of such a 
                migration;
                    ``(B) identify barriers that must be overcome and 
                funding mechanisms to address those barriers;
                    ``(C) include a proposed timetable, an outline of 
                costs and potential savings;
                    ``(D) provide specific legislative language, if 
                necessary, for achieving the plan; and
                    ``(E) provide recommendations on any legislative 
                changes, including updating definitions, to facilitate 
                a national IP-enabled emergency network.
            ``(3) Consultation.--In developing the plan required by 
        paragraph (1), the Office shall consult with representatives of 
        the public safety community, technology and telecommunications 
        providers, and others it deems appropriate.''.

SEC. 4. DEFINITIONS.

    (a) In General.--For purposes of this Act:
            (1) 911 and e-911 services.--
                    (A) 911.--The term ``911'' means a service that 
                allows a user, by dialing the three-digit code 911, to 
                call a public safety answering point operated by a 
                State, local government, Indian tribe, or authorized 
                entity.
                    (B) E-911.--The term ``E-911 service'' means a 911 
                service that automatically delivers the 911 call to the 
                appropriate public safety answering point, and provides 
                automatic identification data, including the 
                originating number of an emergency call, the physical 
                location of the caller, and the capability for the 
                public safety answering point to call the user back if 
                the call is disconnected.
            (2) IP-enabled voice service.--The term ``IP-enabled voice 
        service'' means an IP-enabled service used for real-time 2-way 
        or multidirectional voice communications offered to a customer 
        that--
                    (A) uses North American Numbering Plan administered 
                telephone numbers, or successor protocol; and
                    (B) has two-way interconnection or otherwise 
                exchange traffic with the public switched telephone 
                network.
            (3) Customer.--The term ``customer'' includes a consumer of 
        goods or services whether for a fee, in exchange for an 
        explicit benefit, or provided for free.
            (4) IP-enabled service.--The term ``IP-enabled service'' 
        means the use of software, hardware, or network equipment that 
        enable an end user to send or receive a communication over the 
        public Internet or a private network utilizing Internet 
        protocol, or any successor protocol, in whole or part, to 
        connect users--
                    (A) regardless of whether the communication is 
                voice, data, video, or other form; and
                    (B) notwithstanding --
                            (i) the underlying transmission technology 
                        used to transmit the communications;
                            (ii) whether the packetizing and 
                        depacketizing of the communications occurs at 
                        the customer premise or network level; or
                            (iii) the software, hardware, or network 
                        equipment used to connect users.
            (5) Public switched telephone network.--The term ``public 
        switched telephone network'' means any switched common carrier 
        service that is interconnected with the traditional local 
        exchange or interexchange switched network.
            (6) PSAP.--The term ``public safety answering point'' or 
        ``PSAP'' means a facility that has been designated to receive 
        911 calls.
    (b) Common Terminology.--Except as otherwise provided in subsection 
(a), terms used in this Act have the meanings provided under section 3 
of the Communications Act of 1934.

Output: IP-Enabled Voice Communications and Public Safety Act of 2005 - Directs the Federal Communications Commission (FCC) to prescribe regulations to establish a set of requirements or obligations on providers of IP-enabled voice service (Internet protocol-enabled service for real-time two-way or multidirectional voice communications) to ensure that 911 (emergency) services and E-911 services (services that automatically delivers a 911 call to the appropriate public safety answering point) are available to customers of IP-enabled voice service. Requires: (1) nondiscriminatory IP provider access to 911 and E-911 services; (2) IP providers to provide to customers a clear and conspicuous notice of the unavailability of 911 and E-911 services; and (3) IP provider and user immunity in the provision and use of 911 and E-911 services to the same extent as local exchange companies and other persons, respectively.

Amends the National Telecommunications and Information Administration Organization Act to require the E-911 Implementation Coordination Office to develop and report to Congress on a national plan for migrating to a national IP-enabled emergency network capable of receiving and responding to all citizen activated emergency communications.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Campus Fire Safety Right-to-Know Act 
of 2001''.

SEC. 2. DISCLOSURE OF FIRE SAFETY OF CAMPUS BUILDINGS.

    Section 485 of the Higher Education Act of 1965 (20 U.S.C. 1092) is 
amended--
            (1) in subsection (a)(1)--
                    (A) by striking ``and'' at the end of subparagraph 
                (N);
                    (B) by striking the period at the end of 
                subparagraph (O) and inserting ``; and''; and
                    (C) by adding at the end the following new 
                subparagraph:
            ``(P) the fire safety report prepared by the institution 
        pursuant to subsection (h).''; and
            (2) by adding at the end the following new subsection:
    ``(h) Disclosure of Fire Safety Standards and Measures.--
            ``(1) Fire safety reports required.--Each eligible 
        institution participating in any program under this title 
        shall, beginning in academic year 2001-2002, and each year 
        thereafter, prepare, publish, and distribute, through 
        appropriate publications or mailings, to all current students 
        and employees, and to any applicant for enrollment or 
        employment upon request, an annual fire safety report 
        containing at least the following information with respect to 
        the campus fire safety practices and standards of that 
        institution:
                    ``(A) A statement that identifies each student 
                housing facility of the institution, and whether or not 
                that facility is equipped with a fire sprinkler system 
                or other fire safety systems, or both.
                    ``(B) Statistics concerning the occurrence on 
                campus, during the 2 preceding calendar years for which 
                data are available, of fires and false fire alarms in 
                student housing facilities.
                    ``(C) For each such occurrence, a statement of the 
                human injuries or deaths and the structural damage 
                caused by the occurrence.
                    ``(D) Information regarding fire alarms, smoke 
                alarms, the presence of adequate fire escape planning 
                or protocols (as defined in local fire codes), rules on 
                portable electrical appliances, smoking and open flames 
                (such as candles), regular mandatory supervised fire 
                drills, and planned and future improvement in fire 
                safety.
            ``(2) Rule of construction.--Nothing in this subsection 
        shall be construed to authorize the Secretary to require 
        particular policies, procedures, or practices by institutions 
        of higher education with respect to fire safety.
            ``(3) Reports.--Each institution participating in any 
        program under this title shall make periodic reports to the 
        campus community on fires and false fire alarms that are 
        reported to local fire departments in a manner that will aid 
        the prevention of similar occurrences.
            ``(4) Reports to secretary.--On an annual basis, each 
        institution participating in any program under this title shall 
        submit to the Secretary a copy of the statistics required to be 
        made available under paragraph (1)(B). The Secretary shall--
                    ``(A) review such statistics;
                    ``(B) make copies of the statistics submitted to 
                the Secretary available to the public; and
                    ``(C) in coordination with representatives of 
                institutions of higher education, identify exemplary 
                fire safety policies, procedures, and practices and 
                disseminate information concerning those policies, 
                procedures, and practices that have proven effective in 
                the reduction of campus fires.
            ``(5) Definitions.--In this subsection, the term `campus' 
        has the meaning provided in subsection (f)(6).''.

SEC. 3. REPORT TO CONGRESS BY SECRETARY OF EDUCATION.

    Within one year after the date of enactment of this Act, the 
Secretary of Education shall prepare and submit to the Congress a 
report containing--
            (1) an analysis of the current status of fire safety 
        systems in college and university facilities, including 
        sprinkler systems;
            (2) an analysis of the appropriate fire safety standards to 
        apply to these facilities, which the Secretary shall prepare 
        after consultation with such fire safety experts, 
        representatives of institutions of higher education, and other 
        Federal agencies as the Secretary, in the Secretary's 
        discretion, considers appropriate;
            (3) an estimate of the cost of bringing all nonconforming 
        dormitories and other campus buildings up to current new 
        building codes; and
            (4) recommendations from the Secretary concerning the best 
        means of meeting fire safety standards in all college 
        facilities, including recommendations for methods to fund such 
        cost.

Output: Campus Fire Safety Right-to-Know Act of 2001 - Amends the Higher Education Act of 1965 to require each eligible institution participating in any program under title IV (Student Assistance) to: (1) prepare, publish, and distribute to all current students and employees, and to any applicant for enrollment or employment upon request, an annual fire safety report which discloses specified types of information about that institution's campus fire safety standards and practices; (2) make periodic reports to the campus community on fires and false alarms that are reported to local fire departments, to aid in preventing similar occurrences; and (3) submit annually to the Secretary of Education a copy of statistics on campus occurrences of fires and false fire alarms.Directs the Secretary to: (1) review such statistics; (2) make copies available to the public; (3) identify exemplary fire safety policies, procedures, and practices, and disseminate information concerning those policies, procedures, and practices that have proven effective in the reduction of campus fires; and (4) report to the Congress analyses of the current status of fire safety systems in college and university facilities, and of the appropriate fire safety standards to apply to these facilities, as well as cost estimates and recommendations.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Children Health Insurance Act of 
1996''.

SEC. 2. HEALTH INSURANCE AVAILABILITY FOR CHILDREN.

    (a) In General.--The Internal Revenue Code of 1986 (as amended by 
the Health Insurance Portability and Accountability Act of 1996) is 
amended by adding at the end the following:

        ``Subtitle L--Health Insurance Availability for Children

       ``CHAPTER 101--HEALTH INSURANCE AVAILABILITY FOR CHILDREN

                              ``Sec. 9901. Excise tax on failure to 
                                        meet requirement of access to 
                                        coverage.
                              ``Sec. 9902. Requirement of access to 
                                        coverage.
                              ``Sec. 9903. Definitions.

``SEC. 9901. EXCISE TAX ON FAILURE TO MEET REQUIREMENT OF ACCESS TO 
              COVERAGE.

    ``(a) Imposition of Tax.--There is hereby imposed a tax on the 
failure of--
            ``(1) a group health plan to meet the coverage requirements 
        of section 9902(a); and
            ``(2) an insurer that offers health insurance coverage 
        (other than to a group health plan subject to paragraph (1)) to 
        meet the requirements of section 9902(b).
    ``(b) Amount of Tax.--
            ``(1) Group health plan.--
                    ``(A) In general.--The amount of tax imposed by 
                subsection (a)(1) on any failure with respect to a 
                participant or beneficiary of a group health plan shall 
                be 25 percent of each premium received by the group 
                health plan for the plan year in which such failure 
                occurs.
                    ``(B) Self-insured plans.--In the case that the 
                group health plan is self-insured, the cost to the plan 
                of the coverage of participants and beneficiaries shall 
                be treated as the premium received for the purposes of 
                subparagraph (A).
            ``(2) Insurer offering individual health insurance 
        coverage.--The amount of tax imposed by subsection (a)(2) on 
        any failure of an insurer with respect to an individual 
        described in paragraph (1) or (2) of section 9902(b) shall be 
        25 percent of the total amount of the premiums paid to the 
        insurer for such coverage for the plan year in which such 
        failure occurs.
    ``(c) Limitations on Amount of Tax.--
            ``(1) Tax not to apply where failure not discovered 
        exercising reasonable diligence.--No tax shall be imposed by 
        subsection (a) on any failure during any period for which it is 
        established to the satisfaction of the Secretary that none of 
        the persons referred to in subsection (e) knew, or exercising 
        reasonable diligence would have known, that such failure 
        existed.
            ``(2) Tax not to apply to failures corrected within 30 
        days.--No tax shall be imposed by subsection (a) on any failure 
        if--
                    ``(A) such failure was due to reasonable cause and 
                not to willful neglect, and
                    ``(B) such failure is corrected during the 30-day 
                period beginning on the 1st date any of the persons 
                referred to in subsection (e) knew, or exercising 
                reasonable diligence would have known, that such 
                failure existed.
            ``(3) Waiver.--In the case of a failure which is due to 
        reasonable cause and not to willful neglect, the Secretary may 
        waive part or all of the tax imposed by subsection (a) to the 
        extent that the payment of such tax would be excessive relative 
        to the failure involved.
    ``(d) Tax Not To Apply to Certain Plans.--This section shall not 
apply to--
            ``(1) any governmental plan (within the meaning of section 
        414(d)), or
            ``(2) any church plan (within the meaning of section 
        414(e)).
    ``(e) Liability for Tax.--The following shall be responsible for 
the tax imposed by subsection (a):
            ``(1) In the case of the tax imposed by subsection (a)(1) 
        on a group health plan, the plan.
            ``(2) In the case of the tax imposed by subsection (a)(2) 
        on an insurer offering health insurance coverage, the insurer.

``SEC. 9902. REQUIREMENT OF ACCESS TO COVERAGE.

    ``(a) Group Health Plans.--
            ``(1) In general.--Each group health plan that provides 
        coverage to any participant (or beneficiary) must offer 
        qualifying coverage for each qualifying young dependent of an 
        individual who is a participant or beneficiary under the plan.
            ``(2) Timing of offer.--The offer under paragraph (1) shall 
        be made at the time a person first becomes a qualifying young 
        dependent and at least annually thereafter.
    ``(b) Health Insurance Coverage.--Each insurer that offers health 
insurance coverage in the individual market must offer qualifying 
coverage for each individual who is under 21 years of age, residing in 
the United States, and a citizen or national of the United States (or 
alien permanently residing in the United States under color of law).
    ``(c) Qualifying Coverage.--For purposes of this section--
            ``(1) In general.--The term `qualifying coverage' means 
        coverage of health care benefits that provides for at least the 
        following benefits, without any limitation based on a pre-
        existing condition with respect to such benefits and without 
        any waiting period for coverage with respect to such benefits:
                    ``(A) Medicare benefits.--Benefits provided under 
                parts A and B of title XVIII of the Social Security 
                Act, or benefits determined to be actuarially 
                equivalent to (or greater than) such benefits; except 
                that in no case shall the coinsurance attributable to 
                benefits under part B of such title exceed (with 
                respect to provision of an item or service) the lesser 
                of $10 or 10 percent of the recognized payment amount 
                with respect to such item or service (determined 
                without regard to cost-sharing).
                    ``(B) Well child care benefits.--
                            ``(i) In general.--Payment for the 
                        following items and services, without the 
                        application of deductibles, coinsurance, and 
                        copayments:
                                    ``(I) Newborn and well-baby care, 
                                including normal newborn care and 
                                pediatrician services for high-risk 
                                deliveries.
                                    ``(II) Well-child care, including 
                                routine office visits, routine 
                                immunizations (including the vaccine 
                                itself), routine laboratory tests, and 
                                preventive dental care.
                            ``(ii) Periodicity schedule.--The 
                        Secretary, in consultation with the American 
                        Academy of Pediatrics, shall establish a 
                        schedule of periodicity for services described 
                        in clause (i) which reflects the general, 
                        appropriate frequency with which such services 
                        should be provided to health children.
            ``(2) Managed care permitted.--Nothing in this section 
        shall be construed as limiting the providers through whom the 
        benefits described in paragraph (1) may be provided so long as 
        there is reasonable access to such benefits.
    ``(d) Qualifying Young Dependent.--For purposes of this section, 
the term `qualifying young dependent' means an individual who is under 
21 years of age, residing in the United States, is a citizen or 
national of the United States (or alien permanently residing in the 
United States under color of law), and a dependent (as defined in 
section 152) of the individual.

``SEC. 9903. DEFINITIONS.

    ``In this chapter--
            ``(1) Group health plan.--The term `group health plan' has 
        the meaning given such term in section 5000(b)(1), but does not 
        include such a plan that has medical benefits that only consist 
        of coverage described in paragraph (2)(B).
            ``(2) Health insurance coverage.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the term `health insurance coverage' 
                means benefits consisting of medical care (provided 
                directly, through insurance or reimbursement, or 
                otherwise) under any hospital or medical service policy 
                or certificate, hospital or medical service plan 
                contract, or health maintenance organization group 
                contract offered by an insurer or a health maintenance 
                organization.
                    ``(B) Exception.--Such term does not include 
                coverage under any separate policy, certificate, or 
                contract only for one or more of any of the following:
                            ``(i) Coverage for accident, credit-only, 
                        vision, disability income, long-term care, 
                        nursing home care, community-based care dental, 
                        on-site medical clinics, or employee assistance 
                        programs, or any combination thereof.
                            ``(ii) Medicare supplemental health 
                        insurance (within the meaning of section 
                        1882(g)(1) of the Social Security Act (42 
                        U.S.C. 1395ss(g)(1))) and similar supplemental 
                        coverage provided under a group health plan.
                            ``(iii) Coverage issued as a supplement to 
                        liability insurance.
                            ``(iv) Liability insurance, including 
                        general liability insurance and automobile 
                        liability insurance.
                            ``(v) Workers' compensation or similar 
                        insurance.
                            ``(vi) Automobile medical-payment 
                        insurance.
                            ``(vii) Coverage for a specified disease or 
                        illness.
                            ``(viii) Hospital or fixed indemnity 
                        insurance.
                            ``(ix) Short-term limited duration 
                        insurance.
                            ``(x) Such other coverage, comparable to 
                        that described in previous clauses, as may be 
                        specified in regulations prescribed under this 
                        title.
            ``(3) Health maintenance organization.--The term `health 
        maintenance organization' means--
                    ``(A) a federally qualified health maintenance 
                organization (as defined in section 1301(a) of the 
                Public Health Service Act (42 U.S.C. 300e(a))),
                    ``(B) an organization recognized under State law as 
                a health maintenance organization, or
                    ``(C) a similar organization regulated under State 
                law for solvency in the same manner and to the same 
                extent as such a health maintenance organization,
        if it is subject to State law which regulates insurance (within 
        the meaning of section 514(b)(2) of the Employee Retirement 
        Income Security Act of 1974).
            ``(4) Insurer.--The term `insurer' means an insurance 
        company, insurance service, or insurance organization 
        (including a health maintenance organization) which is licensed 
        to engage in the business of insurance in a State and which is 
        subject to State law which regulates insurance (within the 
        meaning of section 514(b)(2)(A) of the Employee Retirement 
        Income Security Act of 1974).
            ``(5) Individual market.--The term `individual market' 
        means the market for health insurance coverage offered to 
        individuals and not to employers or in connection with a group 
        health plan and does not include the market for such coverage 
        issued only by an insurer that makes such coverage available 
        only on the basis of affiliation with an association.
            ``(6) Incorporation of certain definitions.--The terms 
        `beneficiary' and `participant' have the meanings given such 
        terms in section 3 of the Employee Retirement Income Security 
        Act of 1974.''.
    (b) Clerical Amendment.--The table of contents for the Internal 
Revenue Code of 1986 is amended by adding after the item relating to 
subtitle K the following new item:

                              ``Subtitle L. Health Insurance 
                                        Availability for Children.''
    (c) Effective Date.--The requirement of section 9902 of the 
Internal Revenue Code of 1986 (as added by subsection (a) of this 
section) shall take effect on January 1, 1998, and shall apply to 
coverage offered on or after such date regardless of whether the plan 
year began before such date.

SEC. 3. REFUNDABLE TAX CREDIT FOR PURCHASE OF HEALTH COVERAGE FOR 
              CHILDREN.

    (a) General Rule.--Subpart C of part IV of subchapter A of chapter 
1 of the Internal Revenue Code of 1986 is amended by redesignating 
section 35 as section 36 and by inserting after section 34 the 
following new section:

``SEC. 35. PURCHASE OF HEALTH COVERAGE FOR CHILDREN.

    ``(a) General Rule.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle for the 
taxable year an amount equal to 80 percent of the qualified health 
premiums paid in the taxable year by the taxpayer.
    ``(b) Application of Credit Against Tax Liability.--
            ``(1) In general.--The credit allowable under subsection 
        (a) shall be applied against tax liability at the rate of $0.50 
        of credit for each $1 of tax liability.
            ``(2) Tax liability.--For the purposes of paragraph (1), 
        the term `tax liability' means the excess (if any) of--
                    ``(A) the sum of--
                            ``(i) the tax imposed by this chapter for 
                        the taxable year (reduced by the credits 
                        allowable against such tax other than the 
                        credits allowable under this subpart), and
                            ``(ii) the taxpayer's social security taxes 
                        for such taxable year, over
                    ``(B) the credit allowed for the taxable year under 
                section 32.
            ``(3) Social security taxes.--For purposes of paragraph 
        (2)--
                    ``(A) In general.--The term `social security taxes' 
                means, with respect to any taxpayer for any taxable 
                year--
                            ``(i) the amount of the taxes imposed by 
                        sections 3101 and 3201(a) on amounts received 
                        by the taxpayer during the calendar year in 
                        which the taxable year begins,
                            ``(ii) one-half of the amount of the taxes 
                        imposed by section 1401 on the self-employment 
                        income of the taxpayer for the taxable year, 
                        and
                            ``(iii) one-half of the amount of the taxes 
                        imposed by section 3211(a)(1) on amounts 
                        received by the taxpayer during the calendar 
                        year in which the taxable year begins.
                    ``(B) Coordination with special refund of social 
                security taxes.--The term `social security taxes' shall 
                not include any taxes to the extent the taxpayer is 
                entitled to a special refund of such taxes under 
                section 6413(c).
                    ``(C) Special rule.--Any amounts paid pursuant to 
                an agreement under section 3121(l) (relating to 
                agreements entered into by American employers with 
                respect to foreign affiliates) which are equivalent to 
                the taxes referred to in subparagraph (A)(i) shall be 
                treated as taxes referred to in such subparagraph.
    ``(c) Definitions.--For the purposes of this section--
            ``(1) Qualified health premium.--The term `qualified health 
        premium' means the amount paid for health coverage of a 
        qualifying young dependent.
            ``(2) Health coverage.--The term `health coverage' means 
        health insurance coverage (as defined by section 9902(b)) that 
        includes qualifying coverage (as defined by section 9902(c)).
            ``(3) Qualifying young dependent.--The term `qualifying 
        young dependent' has the meaning given such term by section 
        9902(d).''.
    (b) Clerical Amendment.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 35 and inserting the following new items:

                              ``Sec. 35. Purchase of health coverage 
                                        for children.
                              ``Sec. 36. Overpayments of tax.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.


Output: Children Health Insurance Act of 1996 - Amends the Internal Revenue Code, as amended by the Health Insurance Portability and Accountability Act of 1996, to:  (1) require group health plans and health insurers to provide access to coverage for a participant's or beneficiary's qualifying children; and (2) impose a noncompliance excise tax. 
Amends the Code to provide a tax credit for an individual who purchases child health care coverage.