In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.-- This Act may be cited as the ``Tribal Government 
Homeland Security Coordination and Integration Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
Sec. 3. Definitions.
Sec. 4. Office of tribal government homeland security.
Sec. 5. Report to congress.
Sec. 6. Authorization of appropriations.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds the following:
            (1) Since the terrorist attacks of September 11, 2001, and 
        the subsequent introduction of weapons grade anthrax into the 
        United States Postal System and Congressional office buildings 
        in Washington, D.C., the President and the Congress have worked 
        closely to respond to the need to rebuild and strengthen the 
        nation's public health, national security, and emergency 
        response systems.
            (2) Based on Article I, section 8 of the United States 
        Constitution, treaties, Federal statutes, and court decisions, 
        the United States has a unique historical and legal 
        relationship with American Indian and Alaska Native people, 
        which serves as the basis for the Federal Government's trust 
        responsibility and obligations. There are currently 558 
        federally-recognized Indian tribes in the United States, with 
        some 40 percent of Indian tribes located in the State of 
        Alaska. Indian tribes have principle responsibility for lands 
        and people within their jurisdiction.
            (3) Despite the government-to-government relationship 
        between Indian tribes and the United States, the United States 
        has failed to include and consult with Indian tribes with 
        regard to homeland security prevention, protection, and 
        response activities planning. Moreover, there are no specific 
        provisions for the Bureau of Indian Affairs or the Indian 
        Health Service to participate in homeland security programs and 
        funding.
            (4) Throughout many areas of the United States, facilities 
        operated, and services, activities and government functions 
        carried out, by Indian tribes, the Bureau of Indian Affairs and 
        the Indian Health Service are the only sources available to 
        provide emergency health services, disaster response, and law 
        enforcement to the tribal and non-tribal community, thus 
        serving the role as ``first responders'' in the event of a 
        terrorist attack.
            (5) To provide for the public health and safety on tribal 
        lands and in the surrounding communities, it is imperative to 
        establish tribal participation in homeland security 
        initiatives. Indian tribes must be included in the national 
        strategy for homeland security and receive an appropriate share 
        of related funding.
            (6) The treatment of Indian tribes as State governments, as 
        appropriate, for developing funding methodologies, planning, 
        consultation, coordination, and for eligibility for grant 
        monies will ensure Indian tribes are adequately prepared to 
        respond to Homeland Security threats.
            (7) Indian tribes shall be treated as State, as 
        appropriate, for purposes of planning, consultation, 
        coordination, eligibility for grant monies and other purposes 
        to improve the United States capacity to prepare, prevent and 
        respond to terrorist activities.
    (b) Purposes.--The purposes of this Act are as follows:
            (1) To establish within the Department of Homeland Security 
        an office known as the Office of Tribal Government Homeland 
        Security.
            (2) To authorize the Secretary of Homeland Security to 
        appoint, in consultation with Indian tribes, a Director of 
        Tribal Government Homeland Security.
            (3) To provide for more effective management of, and 
        accountability for the proper discharge of, the Secretary's 
        trust responsibility to Indian tribes and individual American 
        Indians and Alaska Natives by establishing in the Department of 
        Homeland Security an Office of Tribal Government Homeland 
        Security.
            (4) To integrate and coordinate the efforts of the 
        Department of Homeland Security and Indian tribes to prepare 
        for, prevent, protect against, respond to, and recover from 
        terrorist attacks.
            (5) To provide strategic integration of the Homeland 
        Security activities of Indian tribes that will complement the 
        operational consolidation of the various directorates within 
        the Department.
            (6) To supplement the capacity of the Indian Health Service 
        and the Bureau of Indian Affairs to respond to the homeland 
        security needs of American Indians and Alaska Natives, without 
        jeopardizing the nonsecurity missions of the Indian Health 
        Service and the Bureau of Indian Affairs.
            (7) To serve as an information clearinghouse and to enhance 
        the integration and coordination of Indian tribes and in the 
        activities of the Department of Homeland Security.
            (8) To establish an organizational framework within the 
        Department of Homeland Security through which the Federal 
        Government, Indian tribes, and State and local governments can 
        work effectively and collaboratively on public health and 
        safety, terrorism detection, prevention, response, and 
        protection of critical infrastructure.

SEC. 3. DEFINITIONS.

     In this Act:
            (1) Director.--The term ``Director'' means the Director of 
        the Office of Tribal Government Homeland Security.
            (2) Indian tribe.--The term ``Indian tribe'' has the 
        meaning given that term in section 4(e) of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 450b(e)).
            (3) Office.--The term ``Office'' means the Office of Tribal 
        Government Homeland Security established in section 4.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Homeland Security.

SEC. 4. OFFICE OF TRIBAL GOVERNMENT HOMELAND SECURITY.

    (a) In General.--
            (1) Establishment.--There is hereby established within the 
        Department of Homeland Security an office to be known as the 
        ``Office of Tribal Government Homeland Security''.
            (2) Director.--The Office shall be headed by a Director, 
        appointed by the Secretary in consultation with Indian tribes, 
        whose title shall be the Director of Tribal Government Homeland 
        Security. The Director shall be equal in pay and authority of 
        an Assistant Secretary.
    (b) Duties of Secretary; Director.--
            (1) Duties of the secretary.--The Secretary shall--
                    (A) ensure the coordination of Federal programs 
                that provide assistance (including financial and 
                technical assistance) to eligible Indian tribes and 
                provide those governments with treatment as State 
                governments, as appropriate, for planning, 
                consultation, and coordination and for eligibility for 
                Federal grant monies and funds to improve capacity and 
                help prepare, prevent, and respond to terrorist 
                activities, and for other related purposes in and near 
                tribal communities;
                    (B) ensure Indian tribes are included in the 
                coordination activities of the Homeland Security 
                Department's Border and Transportation functions in the 
                same manner as State and local law enforcement 
                entities;
                    (C) ensure Indian tribes with jurisdiction over 
                lands adjacent to the Canadian and Mexican borders are 
                adequately prepared to help protect United States 
                borders, territorial waters, waterways, and other 
                transportation systems;
                    (D) ensure the broad spectrum of infrastructure 
                throughout Indian Country, including nuclear and 
                electrical power plants, water and sanitation 
                facilities, agricultural, food processing, oil, timber, 
                and other natural resources is adequately protected 
                against terrorist threats;
                    (E) ensure that Indian tribes are properly equipped 
                to prepare for, prevent, and respond to terrorist 
                activities in the same manner as State and local 
                governments;
                    (F) provide Indian tribes the necessary equipment 
                for detection, protection, and decontamination in 
                emergencies involving weapons of mass destruction;
                    (G) provide Indian tribes with emergency 
                preparedness training and exercise programs and further 
                assistance for any emergency, including natural 
                disasters or disease;
                    (H) include Indian tribes in all facets of 
                research, development, resource assessment, and risk 
                analysis in the same manner as State and local 
                governments; and
                    (I) include Indian tribes, as appropriate, in the 
                coordination of the Homeland Security Department's 
                Immigration and Nationality functions in the same 
                manner as State and local law enforcement entities.
            (2) Duties of the director.--The Director shall--
                    (A) coordinate homeland security activities among 
                Indian tribes and related Federal agencies, including 
                integration and coordination of the efforts of the 
                Department of Homeland Security and Indian tribes to 
                prepare for, prevent, protect against, respond to, and 
                recover from terrorist attacks;
                    (B) provide strategic integration to complement the 
                operational consolidation of the various directorates 
                within the Department of Homeland Security, with 
                respect to Indian tribes;
                    (C) ensure that Indian tribes are included in the 
                gathering and analysis of terrorist threats and other 
                information in the same manner as Federal, State, and 
                local law enforcement entities;
                    (D) serve as the Secretary's key point of contact 
                for Indian tribes in need of assistance and information 
                homeland security grants for purposes of planning, 
                consultation, coordination, eligibility for grant 
                monies and other purposes to improve the United States 
                capacity to prepare, prevent and respond to terrorist 
                activities and to work with Indian tribes and executive 
                agencies in promoting homeland security;
                    (E) serve as the coordinating center intended to 
                facilitate communication between and integration with 
                Indian tribes and other Federal departments that have 
                homeland security responsibilities, including but not 
                limited to health surveillance, emergency preparation 
                and response, border security, critical infrastructure 
                protection, technology, and communication;
                    (F) establish a network through which the Federal 
                Government, Indian tribes, and State and local 
                governments work collaboratively on public health and 
                safety, terrorism detection, prevention, response, and 
                protection of critical infrastructure targets; and
                    (G) establish a mechanism for the distribution of 
                warnings and information to tribal communities.
    (c) Treatment of Indian Tribes as States.--
            (1) In general.--The Secretary shall--
                    (A) treat Indian tribes as States, as appropriate, 
                for the purpose of homeland security consultation, 
                planning, coordination, bioterrorism preparedness, 
                prevention, and response, emergency preparedness and 
                response, border and transportation security, and for 
                other purposes related to protecting the homeland;
                    (B) include Indian tribes in funding methodologies 
                for purposes of allocating any financial resources; and
                    (C) support and facilitate the capacity necessary 
                for the Indian Health Service and Bureau of Indian 
                Affairs to respond to the homeland security needs of 
                American Indians and Alaska Natives, without 
                jeopardizing their non-security missions.
            (2) Discretionary authority.--The Secretary may delegate to 
        such Indian tribes primary responsibility for homeland security 
        activities within its respective jurisdiction.
    (d) Information Sharing.--The Secretary shall provide assistance to 
enhance information technology capabilities of Indian tribes and 
ensure--
            (1) the active participation of Indian tribes in the 
        coordination with Federal, State, and local governments and the 
        private sector as related to Homeland Security activities; and
            (2) provide Indian tribes access to the same type of 
        information being exchanged between Federal, State, and local 
        authorities for the purpose of providing government personnel, 
        agencies, and authorities, with appropriate intelligence 
        information, including warnings, regarding threats posed by 
        terrorism in a timely and secure manner.
    (e) Federal Grants.--
            (1) General eligibility.--Indian tribes shall be eligible 
        to apply for, receive, direct, and supervise any homeland 
        security-related Federal grant programs.
            (2) Authority to award grants.--The Secretary may award 
        grants to Indian tribes for the following purposes:
                    (A) Planning, consultation, and coordination to 
                improve infrastructure, to prevent terrorist 
                activities.
                    (B) Training and education of employees responsible 
                for public health, safety and emergency response 
                activities.
                    (C) Addressing communication gaps and 
                infrastructure needs related to homeland security.
                    (D) Increasing the capacity of Indian tribes to 
                help prepare, prevent, and respond to terrorist 
                activities and other public health and safety 
                emergencies.
                    (E) Development of a comprehensive plan to help 
                prepare, prevent, and respond to terrorist activities 
                and other public health and safety emergencies.
                    (F) Implementation of plans to help prepare, 
                prevent, and respond to terrorist activities and other 
                public health and safety emergencies.
                    (G) The preparation of reports assessing the 
                emergency preparedness of Indian tribes, including an 
                assessment of Indian tribes' coordination with the 
                Department.
                    (H) Such other purposes related to the purposes of 
                this Act the Secretary considers appropriate.
    (f) Technical Assistance.--The Secretary shall--
            (1) directly or by contract, provide Indian tribes with 
        technical assistance in developing, implementing and managing 
        emergency response plans.
            (2) Ensure that legal, financial, and other expertise of 
        the Department of Homeland Security is made fully available in 
        an advisory capacity to Indian tribes to assist in the 
        development, implementation, and management of emergency 
        response plans.
            (3) Provide Department of Homeland Security programs 
        designed to provide legal, accounting, financial, or technical 
        assistance to eligible Indian tribes.
            (4) Facilitate cooperation with the heads of appropriate 
        Federal agencies working on Homeland Security initiatives.
            (5) Any other activity that the Secretary, in consultation 
        with the Director, considers appropriate to carry out this 
        section.
    (g) Assessment.--Not later than 6 months after the date of the 
enactment of this Act, the Secretary shall submit an assessment report 
detailing the baseline readiness of Indian tribes to the Committee on 
Indian Affairs of the Senate and the Committee on Resources of the 
House of Representatives. In addition to an assessment of baseline 
readiness, the report shall contain any legislative recommendations 
necessary to improve coordination and integration of Indian tribes in 
the National Homeland Security Strategy.
    (h) Reporting.--The Secretary shall determine the effectiveness of 
the Office through the preparation of reports assessing the emergency 
preparedness of Indian tribes, including an assessment of Indian 
tribes' coordination with the Department of Homeland Security.
    (i) Prohibition.--The Secretary may not provide assistance under 
this section for any activity related to the operation of a gaming 
activity on Indian lands pursuant to the Indian Gaming Regulatory Act 
(25 U.S.C. 2701 et seq.).

SEC. 5. REPORT TO CONGRESS.

    (a) In General.--Not later than 1 year after the date of the 
enactment of this Act, and annually thereafter, the Secretary, in 
consultation with the Director, shall prepare and submit to the 
Committee on Indian Affairs of the Senate and the Committee on 
Resources of the House of Representatives a report on the operation of 
the Office.
    (b) Contents of Report.--Each report prepared under subsection (a) 
shall include--
            (1) for the period covered by the report, a summary of the 
        activities conducted by the Secretary, in carrying out 
        subsections (b) through (h) of section 4; and
            (2) any recommendations for legislation that the Secretary, 
        in consultation with the Director, determines to be necessary 
        to carry out such sections.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

     There are authorized to be appropriated such sums are necessary to 
carry out this Act, to remain available until expended.

Answer: Tribal Government Homeland Security Coordination and Integration Act - Establishes the Office of Tribal Government Homeland Security (Office) within the Department of Homeland Security. Requires the Secretary of Homeland Security to appoint a Director to head the Office.

Prescribes the Secretary's and the Director's duties of coordination, infrastructure and equipment readiness, training, and inclusion of Indian tribes in homeland security preparedness. 
 
 Requires the Secretary to treat Indian tribes as states, as appropriate for the purpose of homeland security. Authorizes the Secretary to delegate to Indian tribes primary responsibility for homeland security activities within their respective jurisdictions. Requires the Secretary to integrate the roles of the Bureau of Indian Affairs and Indian Health Services with regard to homeland security. 
 
 Requires the Secretary to provide assistance to enhance information technology capabilities of tribes and ensure the participation of Indian tribes in the coordination with federal, state, and local governments and the private sector as related to Homeland Security activities. 
 
 Declares Indian tribes to be eligible to apply for, receive, direct, and supervise any homeland security-related federal grant program. 
 
 Authorizes the Secretary to award grants to Indian tribes for specified homeland security purposes. 
 
 Requires the Secretary to provide Indian tribes with: (1) technical assistance in developing, implementing, and managing emergency response plans; (2) Department of Homeland Security expertise and programs; (3) the cooperation of the heads of appropriate Federal agencies; and (4) any other activity the Secretary considers appropriate to provide homeland security technical assistance to Indian tribes.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``United States-Israel Cybersecurity 
Cooperation Enhancement Act of 2016''.

SEC. 2. UNITED STATES-ISRAEL CYBERSECURITY COOPERATION.

    (a) Grant Program.--
            (1) Establishment.--The Secretary, in accordance with the 
        agreement entitled the ``Agreement between the Government of 
        the United States of America and the Government of the State of 
        Israel on Cooperation in Science and Technology for Homeland 
        Security Matters'', dated May 29, 2008 (or successor 
        agreement), and the requirements specified in paragraph (2), 
        shall establish a grant program at the Department to support--
                    (A) cybersecurity research and development; and
                    (B) demonstration and commercialization of 
                cybersecurity technology.
            (2) Requirements.--
                    (A) Applicability.--Notwithstanding any other 
                provision of law, in carrying out a research, 
                development, demonstration, or commercial application 
                program or activity that is authorized under this 
                section, the Secretary shall require cost sharing in 
                accordance with this paragraph.
                    (B) Research and development.--
                            (i) In general.--Except as provided in 
                        clause (ii), the Secretary shall require not 
                        less than 50 percent of the cost of a research, 
                        development, demonstration, or commercial 
                        application program or activity described in 
                        subparagraph (A) to be provided by a non-
                        Federal source.
                            (ii) Reduction.--The Secretary may reduce 
                        or eliminate, on a case-by-case basis, the 
                        percentage requirement specified in clause (i) 
                        if the Secretary determines that such reduction 
                        or elimination is necessary and appropriate.
                    (C) Merit review.--In carrying out a research, 
                development, demonstration, or commercial application 
                program or activity that is authorized under this 
                section, awards shall be made only after an impartial 
                review of the scientific and technical merit of the 
                proposals for such awards has been carried out by or 
                for the Department.
                    (D) Review processes.--In carrying out a review 
                under subparagraph (C), the Secretary may use merit 
                review processes developed under section 302(14) of the 
                Homeland Security Act of 2002 (6 U.S.C. 182(14)).
            (3) Eligible applicants.--An applicant shall be eligible to 
        receive a grant under this subsection if the project of such 
        applicant--
                    (A) addresses a requirement in the area of 
                cybersecurity research or cybersecurity technology, as 
                determined by the Secretary; and
                    (B) is a joint venture between--
                            (i)(I) a for-profit business entity, 
                        academic institution, National Laboratory (as 
                        defined in section 2 of the Energy Policy Act 
                        of 2005 (42 U.S.C. 15801)), or nonprofit entity 
                        in the United States; and
                            (II) a for-profit business entity, academic 
                        institution, or nonprofit entity in Israel; or
                            (ii)(I) the Federal Government; and
                            (II) the Government of Israel.
            (4) Applications.--To be eligible to receive a grant under 
        this subsection, an applicant shall submit to the Secretary an 
        application for such grant in accordance with procedures 
        established by the Secretary, in consultation with the advisory 
        board established under paragraph (5).
            (5) Advisory board.--
                    (A) Establishment.--The Secretary shall establish 
                an advisory board to--
                            (i) monitor the method by which grants are 
                        awarded under this subsection; and
                            (ii) provide to the Secretary periodic 
                        performance reviews of actions taken to carry 
                        out this subsection.
                    (B) Composition.--The advisory board established 
                under subparagraph (A) shall be composed of three 
                members, to be appointed by the Secretary, of whom--
                            (i) one shall be a representative of the 
                        Federal Government;
                            (ii) one shall be selected from a list of 
                        nominees provided by the United States-Israel 
                        Binational Science Foundation; and
                            (iii) one shall be selected from a list of 
                        nominees provided by the United States-Israel 
                        Binational Industrial Research and Development 
                        Foundation.
            (6) Contributed funds.--Notwithstanding any other provision 
        of law, the Secretary may accept or retain funds contributed by 
        any person, government entity, or organization for purposes of 
        carrying out this subsection. Such funds shall be available, 
        subject to appropriation, without fiscal year limitation.
            (7) Report.--Not later than 180 days after the date of 
        completion of a project for which a grant is provided under 
        this subsection, the grant recipient shall submit to the 
        Secretary a report that contains--
                    (A) a description of how the grant funds were used 
                by the recipient; and
                    (B) an evaluation of the level of success of each 
                project funded by the grant.
            (8) Classification.--Grants shall be awarded under this 
        subsection only for projects that are considered to be 
        unclassified by both the United States and Israel.
    (b) Termination.--The grant program and the advisory board 
established under this section terminate on the date that is seven 
years after the date of the enactment of this Act.
    (c) Prohibition on Additional Funding.--No additional funds are 
authorized to be appropriated to carry out this Act.
    (d) Definitions.--In this section--
            (1) the term ``cybersecurity research'' means research, 
        including social science research, into ways to identify, 
        protect against, detect, respond to, and recover from 
        cybersecurity threats;
            (2) the term ``cybersecurity technology'' means technology 
        intended to identify, protect against, detect, respond to, and 
        recover from cybersecurity threats;
            (3) the term ``cybersecurity threat'' has the meaning given 
        such term in section 102 of the Cybersecurity Information 
        Sharing Act of 2015 (enacted as title I of the Cybersecurity 
        Act of 2015 (division N of the Consolidated Appropriations Act, 
        2016 (Public Law 114-113)));
            (4) the term ``Department'' means the Department of 
        Homeland Security; and
            (5) the term ``Secretary'' means the Secretary of Homeland 
        Security.

            Passed the House of Representatives November 29, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Answer: United States-Israel Cybersecurity Cooperation Enhancement Act of 2016  (Sec. 2) This bill requires the Department of Homeland Security (DHS) to establish a grant program to support cybersecurity research and development, and the demonstration and commercialization of cybersecurity technology, in accordance with the Agreement between the Government of the United States of America and the Government of the State of Israel on Cooperation in Science and Technology for Homeland Security Matters, dated May 29, 2008, or a successor agreement.  Grants may be awarded for social science research and technology intended to identify, protect against, respond to, and recover from cybersecurity threats. To be eligible for a grant, a project must be a joint venture between: (1) for-profit, nonprofit, or academic entities (including U.S. national laboratories) in the United States and Israel; or (2) the governments of the United States and Israel.  Grants shall be awarded only for projects considered unclassified by both the United States and Israel. DHS must require cost sharing of at least 50% from nonfederal sources for grant activities, but it may reduce the nonfederal percentage if necessary on a case-by-case basis.  DHS must establish an advisory board to monitor the impartial scientific and technical merit method by which grants are awarded and provide periodic reviews of the actions taken to carry out the program. The grant program terminates seven years after this bill's enactment. 


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Jobs Opportunity and Business 
Stability Act of 2009''.

SEC. 2. CREDIT FOR SMALL BUSINESSES THAT INCREASE EMPLOYMENT.

    (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 new section:

``SEC. 45R. CREDIT FOR SMALL BUSINESSES THAT INCREASE EMPLOYMENT.

    ``(a) General Rule.--In the case of an eligible small business 
employer, the increased small business employment credit determined 
under this section shall be--
            ``(1) for any taxable year beginning in 2010, an amount 
        equal to 15 percent of the excess of--
                    ``(A) the aggregate wages paid during 2010, over
                    ``(B) 102 percent of the aggregate wages paid 
                during 2009, and
            ``(2) for any taxable year beginning in 2011, an amount 
        equal to 10 percent of the excess of--
                    ``(A) the aggregate wages paid during 2011, over
                    ``(B) 102 percent of the aggregate wages paid 
                during 2010.
    ``(b) Minimum Preceding Year Wages.--For purposes of subsection 
(a)--
            ``(1) the amount taken into account under paragraph (1)(B) 
        thereof shall not be less than 50 percent of the amount 
        described in paragraph (1)(A) thereof, and
            ``(2) the amount taken into account under paragraph (2)(B) 
        thereof shall not be less than 50 percent of the amount 
        described in paragraph (2)(A) thereof.
    ``(c) Total Wages Must Increase.--The amount of credit determined 
under this section for any taxable year shall not exceed the amount 
which would be so determined for such year (without regard to 
subsection (b)) if--
            ``(1) the aggregate amounts taken into account as wages 
        were determined without any dollar limitation, and
            ``(2) `105 percent' were substituted for `102 percent' in 
        the appropriate subparagraph of subsection (a).
    ``(d) Eligible Small Business Employer.--For purposes of this 
section, the term `eligible small business employer' means, with 
respect to any taxable year, any employer if--
            ``(1) such employer employed an average of less than 20 
        employees on business days during the preceding taxable year, 
        and
            ``(2) such employer (and any predecessor) met the gross 
        receipts test of section 448(c) for the preceding taxable year.
    ``(e) Wages.--For purposes of this section--
            ``(1) In general.--Except as provided in paragraph (2), the 
        term `wages' has the meaning given to such term by section 
        3121(a) with respect to the tax imposed by section 3101(a).
            ``(2) Railway labor.--In the case of remuneration subject 
        to the tax imposed by 3201(a), the term `wages' means so much 
        of compensation (as defined in section 3231(e)) for the 
        calendar year as does not exceed the contribution and benefit 
        base determined under section 230 of the Social Security Act 
        for such calendar year.
    ``(f) Certain Rules To Apply.--Rules similar to the following rules 
shall apply for purposes of this section:
            ``(1) Section 51(f) (relating to remuneration must be for 
        trade or business employment).
            ``(2) Section 51(k) (relating to treatment of successor 
        employers; treatment of employees performing services for other 
        persons).
            ``(3) Subsections (a) and (b) of section 52 (relating to 
        controlled groups).
    ``(g) Election To Have Credit Not Apply.--
            ``(1) In general.--A taxpayer may elect to have this 
        section not apply for any taxable year.
            ``(2) Time for making election.--An election under 
        paragraph (1) for any taxable year may be made (or revoked) at 
        any time before the expiration of the 3-year period beginning 
        on the last date prescribed by law for filing the return for 
        such taxable year (determined without regard to extensions).''.
    (b) Denial of Double Benefit.--Subsection (a) of section 280C of 
such Code is amended by inserting ``45R(a),'' after ``45P(a),''.
    (c) Credit Made Part of General Business Credit.--
            (1) In general.--Subsection (b) of section 38 of such Code 
        (relating to current year business credit) is amended by 
        striking ``plus'' at the end of paragraph (34), by striking the 
        period at the end of paragraph (35) and inserting ``, plus'', 
        and by adding at the end the following new paragraph:
            ``(36) in the case of an eligible small business employer 
        (as defined in section 45R(e)), the increased small business 
        employment credit determined under section 45R(a).''.
            (2) Deduction for certain unused business credits.--
        Subsection (c) of section 196 of such Code is amended by 
        striking ``and'' at the end of paragraph (12), by striking the 
        period at the end of paragraph (13) and inserting ``, and'', 
        and by adding after paragraph (13) the following new paragraph:
            ``(14) the increased small business employment credit 
        determined under section 45R(a).''.
    (d) Credit To Be Refundable.--Subsection (c) of section 38 of such 
Code (relating to limitation based on amount of tax) is amended by 
redesignating paragraph (5) as paragraph (6) and by inserting after 
paragraph (4) the following new paragraph:
            ``(5) Special rules for increased small business employment 
        credit.--In the case of the credit determined under section 
        45R--
                    ``(A) this section and section 39 shall be applied 
                separately with respect to such credit, and
                    ``(B) in applying paragraph (1) to such credit--
                            ``(i) the tentative minimum tax shall be 
                        treated as being zero, and
                            ``(ii) the limitation under paragraph (1) 
                        (as modified by clause (i)) shall be reduced by 
                        the credit allowed under subsection (a) for the 
                        taxable year (other than the credit determined 
                        under section 45R), and
                            ``(iii) the amount of the credit determined 
                        under section 45R in excess of the limitation 
                        under paragraph (1) (as modified by clause 
                        (ii)) shall be treated as a credit under 
                        subpart C.''.
    (e) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 45Q the following new 
item:

``Sec. 45R. Credit for small businesses that increase employment.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
    (g) Public Information Campaign.--The Secretary of the Treasury (or 
the Secretary's delegate) shall undertake a public information campaign 
to make employers aware of the credit added by this Act.
    (h) Study To Provide Comparable Benefits to Nonprofit 
Organizations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall conduct a study on ways to provide benefits to 
nonprofit organizations which are comparable to the credit added by the 
Act. The results of such study shall be submitted to the Committee on 
Ways and Means of the House of Representatives and the Committee on 
Finance of the Senate not later than 90 days after the date of the 
enactment of this Act.

Answer:
Jobs Opportunity and Business Stability Act of 2009 - Amends the Internal Revenue Code to allow certain small business owners with fewer than 20 employees and annual gross receipts not exceeding $5,000,000 a refundable tax credit for increasing their payrolls in 2010 and 2011 by specified percentages.

Directs the Secretary of the Treasury to study and report to Congress on ways to provide benefits to nonprofit organizations that are comparable to the tax credit provided by this Act.