TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Nutrition Coordinators for Local 
Healthy Youth Act''.

SEC. 2. GRANT PROGRAM FOR NUTRITION COORDINATORS.

    Section 19 of the Child Nutrition Act of 1966 (42 U.S.C. 1788) is 
amended--
            (1) by redesignating subsection (l) as subsection (m); and
            (2) by inserting after subsection (k) the following new 
        subsection:
    ``(l) Grant Program for Nutrition Coordinators.--
            ``(1) Establishment of grant program.--The Secretary, in 
        consultation with the Secretary of Education, shall establish a 
        program to make grants to local educational agencies to appoint 
        nutrition coordinators to carry out the activities described in 
        paragraph (4).
            ``(2) Application.--To be selected to receive a grant under 
        paragraph (1), a local educational agency, in consultation with 
        the State agency that administers school lunch programs in the 
        geographic area served by such local educational agency, shall 
        submit an application at such time, in such manner, and 
        containing such information as the Secretary may require.
            ``(3) Use of funds.--A local educational agency that 
        receives a grant under this subsection shall use such funds to 
        appoint a nutrition coordinator to, with respect to the 
        geographic area served by such agency--
                    ``(A) ensure compliance with local school wellness 
                policies under section 9A of the Richard B. Russell 
                National School Lunch Act (42 U.S.C. 1758b);
                    ``(B) coordinate nutrition education programs with 
                school food service directors for such local 
                educational agency;
                    ``(C) conduct trainings and facilitate information 
                sharing of best practices that--
                            ``(i) encourage students to participate in 
                        healthy eating and active living;
                            ``(ii) are consistent with the Dietary 
                        Guidelines for Americans published under 
                        section 301 of the National Nutrition 
                        Monitoring and Related Research Act of 1990 (7 
                        U.S.C. 5341); and
                            ``(iii) are consistent with the Physical 
                        Activity Guidelines for Americans published by 
                        the Office of Disease Prevention and Health 
                        Promotion of the Department of Health and Human 
                        Services;
                    ``(D) work with programs that promote and motivate 
                students to participate in school wellness activities;
                    ``(E) coordinate and collaborate with other 
                nutrition education programs, including--
                            ``(i) programs under the Supplemental 
                        Nutrition Assistance Program under the Food and 
                        Nutrition Act of 2008 (7 U.S.C. 2011 et seq.);
                            ``(ii) cooperative extension services (as 
                        such term is defined in section 1404 of the 
                        Food and Agriculture Act of 1977 (7 U.S.C. 
                        3103));
                            ``(iii) nutrition education programs 
                        carried out by community-based organizations; 
                        and
                            ``(iv) other team network nutrition 
                        programs;
                    ``(F) provide community outreach to promote 
                nutrient-rich foods and farm-to-school activities;
                    ``(G) promote regular physical activity in students 
                before, during, and after school;
                    ``(H) ensure students receive effective and 
                consistent messages regarding healthy eating and active 
                living; and
                    ``(I) to promote nutrition education and team 
                network nutrition programs in the State in which such 
                local educational agency is located, coordinate and 
                collaborate with--
                            ``(i) the team nutrition network 
                        coordinator for the State; and
                            ``(ii) community partners.
            ``(4) Nutrition coordinator requirements.--A nutrition 
        coordinator may not be appointed under this subsection unless 
        the Coordinator has a background in nutrition education, 
        dietetics, or nutrition program management.
            ``(5) Nutrition coordinator reports.--Not later than 1 year 
        after the date on which a nutrition coordinator is appointed 
        under this subsection, the nutrition coordinator shall submit 
        to the Secretary a report that includes--
                    ``(A) a plan to implement activities under this 
                section; and
                    ``(B) a review of, and plan for, coordination and 
                collaboration with nutrition education programs 
                described in paragraph (4)(E).
            ``(6) Evaluation of grant program.--Not later than January 
        1, 2019, the Secretary shall submit a report to Congress that 
        includes--
                    ``(A) the results of an evaluation of the grant 
                program established under this subsection;
                    ``(B) a review of the implementation of this 
                subsection;
                    ``(C) an assessment of local educational agencies 
                with respect to activities conducted to ensure students 
                receive nutrition education consistent with the Dietary 
                Guidelines for Americans published under section 301 of 
                the National Nutrition Monitoring and Related Research 
                Act of 1990 (7 U.S.C. 5341);
                    ``(D) best practices for encouraging students to 
                participate in healthy eating and active living;
                    ``(E) an assessment of local school wellness 
                policies under section 9A of the Richard B. Russell 
                National School Lunch Act (42 U.S.C. 1758b); and
                    ``(F) an assessment of school personnel and their 
                level of interaction and satisfaction with nutrition 
                coordinators.''.

SOLUTION: Nutrition Coordinators for Local Healthy Youth Act  This bill amends the Child Nutrition Act of 1966 to establish a Department of Agriculture program to award grants to local educational agencies to appoint nutrition coordinators with a background in nutrition education, dietetics, or nutrition program management.  The responsibilities of the coordinators include:    ensuring compliance with local school wellness policies under the Richard B. Russell National School Lunch Act,   coordinating nutrition education programs with school food service directors,   conducting training and facilitating information sharing of best practices,   working with programs that promote and motivate students to participate in school wellness activities,   coordinating and collaborating with other nutrition education programs,   providing community outreach to promote nutrient-rich foods and farm-to-school activities,   promoting regular physical activity in students,   ensuring students receive effective and consistent messages regarding healthy eating and active living, and   promoting nutrition education and team network nutrition programs in the state by coordinating and collaborating with the team nutrition network coordinator and community partners.  

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Access to Frontline Health Care Act 
of 2011''.

SEC. 2. FRONTLINE PROVIDERS LOAN REPAYMENT PROGRAM.

    Part D of title III of the Public Health Service Act (42 U.S.C. 
254b et seq.) is amended--
            (1) by redesignating the second subpart XI (as added by 
        section 10333 of Public Law 111-148) as subpart XII;
            (2) by redesignating the second section 340H (as added by 
        such section 10333) as section 340I; and
            (3) by adding at the end the following:

             ``Subpart XIII--Frontline Health Care Services

``SEC. 340J. FRONTLINE PROVIDERS LOAN REPAYMENT PROGRAM.

    ``(a) In General.--The Secretary shall establish and carry out a 
Frontline Providers Loan Repayment Program (in this section referred to 
as the `Loan Repayment Program') under which, pursuant to contracts in 
accordance with this section--
            ``(1) the Secretary agrees to make student loan repayments; 
        and
            ``(2) the individual agrees to serve as a health 
        professional for a period of full-time service of not less than 
        2 years at a health care facility serving a frontline care 
        scarcity area.
    ``(b) Eligibility.--To be eligible to participate in the Loan 
Repayment Program, an individual must--
            ``(1) submit an application to participate in the Loan 
        Repayment Program in such form and manner and at such time as 
        specified by the Secretary; and
            ``(2) sign and submit to the Secretary, at the time of 
        submittal of such application, a written contract (described in 
        subsection (d)).
    ``(c) Participation in Program.--
            ``(1) In general.--An individual becomes a participant in 
        the Loan Repayment Program only upon the approval of the 
        Secretary of the individual's application submitted under 
        subsection (b)(1) and the Secretary's acceptance of the 
        contract submitted by the individual under subsection (b)(2).
            ``(2) Preference.--In awarding contracts under this 
        section, the Secretary shall give preference to applicants who 
        have undertaken training or coursework in interdisciplinary 
        studies.
            ``(3) Recruitment for interdisciplinary programs.--The 
        Secretary shall--
                    ``(A) determine the frontline care scarcity areas 
                in which to place contract recipients under this 
                section; and
                    ``(B) in making such determination, give preference 
                to areas with a demonstrated program of 
                interdisciplinary health care, or with demonstrated 
                plans to initiate interdisciplinary approaches to 
                community health care.
            ``(4) Notice.--The Secretary shall provide written notice 
        to an individual promptly upon the Secretary's approving, under 
        paragraph (1), of the individual's participation in the Loan 
        Repayment Program.
    ``(d) Contract.--The contract described in this subsection is a 
written contract between the Secretary and an individual that 
contains--
            ``(1) an agreement that--
                    ``(A) the Secretary agrees to provide the 
                individual with student loan repayment (described in 
                subsection (e)) for a period of time as determined by 
                the Secretary, to pay off debts incurred during the 
                course of the study or program described in subsection 
                (g)(2)(B); and
                    ``(B) the individual agrees--
                            ``(i) to accept provision of such a student 
                        loan repayment to the individual; and
                            ``(ii) to provide frontline care services 
                        for a period of full-time service of not less 
                        than 2 years at a health care facility serving 
                        a frontline care scarcity area;
            ``(2) a provision that any financial obligation of the 
        United States arising out of a contract entered into under this 
        section and any obligation of the individual which is 
        conditioned thereon, is contingent upon funds being 
        appropriated for student loan repayment under this section;
            ``(3) a statement of the damages to which the United States 
        is entitled, under subsection (f), for the individual's breach 
        of the contract; and
            ``(4) such other statements as the Secretary deems 
        appropriate of the rights and liabilities of the Secretary and 
        of the individual, not inconsistent with the provisions of this 
        section.
    ``(e) Student Loan Repayment.--
            ``(1) Amount.--The amount of an annual student loan 
        repayment under this section on behalf of an individual shall 
        be determined by the Secretary, and shall take into 
        consideration the need to pay a sufficient amount to enable 
        recruiting of health care providers into the loan repayment 
        program under this section.
            ``(2) Payments directly to loan provider.--The Secretary 
        may contract with an individual's loan provider, for the 
        payment to the loan provider, on behalf of the individual, of 
        the amounts of a student loan repayment described in paragraph 
        (1).
    ``(f) Breach of Contract.--If an individual breaches a written 
contract under this section by failing to begin such individual's 
service obligation, or to complete such service obligation, the United 
States shall be entitled to recover from the individual an amount that 
is equal to the sum of--
            ``(1) the total amount which has been paid to the 
        individual, or on behalf of the individual, under the contract; 
        and
            ``(2) any amount of interest, as determined by the 
        Secretary.
    ``(g) Definitions.--In this section:
            ``(1) The term `frontline care scarcity area' means an 
        area, population group, or facility that--
                    ``(A) is designated as a health professional 
                shortage area under section 332; or
                    ``(B) is designated by the State in which the area 
                is located as having a shortage of frontline care 
                services.
            ``(2) The term `frontline care services' means health care 
        services--
                    ``(A) in the field of general surgery, optometry, 
                ophthalmology, chiropractic, physical therapy, 
                audiology, speech language pathology, pharmacies, 
                public health, podiatric medicine, dietetics, 
                occupational therapy, general pediatrics, respiratory 
                therapy, medical technology, otolaryngology, or 
                radiologic technology; and
                    ``(B) provided by a general surgeon, optometrist, 
                ophthalmologist, chiropractor, physical therapist, 
                audiologist, speech language pathologist, pharmacist, 
                public health professional, podiatric physician, 
                registered dietician, occupational therapist, 
                pediatrician, respiratory therapist, medical 
                technologist, otolaryngologist, or radiologic 
                technologist who has completed an appropriate course of 
                study or program, offered by an accredited institution 
                of higher education in the United States.
    ``(h) Implementation.--The Secretary shall begin implementation of 
the loan repayment program under this section within 180 days of the 
date of the enactment of this section.''.

SOLUTION: Access to Frontline Health Care Act of 2011 - Amends the Public Health Service Act to direct the Secretary of Health and Human Services (HHS) to establish and carry out a Frontline Providers Loan Repayment Program under which the Secretary agrees to make student loan repayments in exchange for a health professional providing frontline care services for two years in a frontline care scarcity area. Defines "frontline care services" as health care services in the fields of general surgery, optometry, ophthalmology, chiropractic, physical therapy, audiology, speech language pathology, pharmacies, public health, podiatric medicine, dietetics, occupational therapy, general pediatrics, respiratory therapy, medical technology, otolaryngology, or radiologic technology.

PROBLEM: SECTION 1. CLARIFICATION OF CASH ACCOUNTING RULES FOR SMALL BUSINESS.

    (a) Cash Accounting Permitted.--
            (1) In general.--Section 446 of the Internal Revenue Code 
        of 1986 (relating to general rule for methods of accounting) is 
        amended by adding at the end the following new subsection:
    ``(g) Certain Small Business Taxpayers Permitted to Use Cash 
Accounting Method Without Limitation.--
            ``(1) In general.--An eligible taxpayer shall not be 
        required to use an accrual method of accounting for any taxable 
        year.
            ``(2) Eligible taxpayer.--For purposes of this subsection, 
        a taxpayer is an eligible taxpayer with respect to any taxable 
        year if--
                    ``(A) for all prior taxable years beginning after 
                December 31, 2006, the taxpayer (or any predecessor) 
                met the gross receipts test of section 448(c), and
                    ``(B) the taxpayer is not subject to section 447 or 
                448.''.
            (2) Expansion of gross receipts test.--
                    (A) In general.--Paragraph (3) of section 448(b) of 
                such Code (relating to entities with gross receipts of 
                not more than $5,000,000) is amended by striking 
                ``$5,000,000'' in the text and in the heading and 
                inserting ``$10,000,000''.
                    (B) Conforming amendments.--Section 448(c) of such 
                Code is amended--
                            (i) by striking ``$5,000,000'' each place 
                        it appears in the text and in the heading of 
                        paragraph (1) and inserting ``$10,000,000'', 
                        and
                            (ii) by adding at the end the following new 
                        paragraph:
            ``(4) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2007, the dollar amount 
        contained in subsection (b)(3) and paragraph (1) of this 
        subsection shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, by substituting `calendar year 
                2006' for `calendar year 1992' in subparagraph (B) 
                thereof.
                If any amount as adjusted under this subparagraph is 
                not a multiple of $100,000, such amount shall be 
                rounded to the nearest multiple of $100,000.''.
    (b) Clarification of Inventory Rules for Small Business.--
            (1) In general.--Section 471 of the Internal Revenue Code 
        of 1986 (relating to general rule for inventories) is amended 
        by redesignating subsection (c) as subsection (d) and by 
        inserting after subsection (b) the following new subsection:
    ``(c) Small Business Taxpayers Not Required to Use Inventories.--
            ``(1) In general.--A qualified taxpayer shall not be 
        required to use inventories under this section for a taxable 
        year.
            ``(2) Treatment of taxpayers not using inventories.--If a 
        qualified taxpayer does not use inventories with respect to any 
        property for any taxable year beginning after December 31, 
        2006, such property shall be treated as a material or supply 
        which is not incidental.
            ``(3) Qualified taxpayer.--For purposes of this subsection, 
        the term `qualified taxpayer' means--
                    ``(A) any eligible taxpayer (as defined in section 
                446(g)(2)), and
                    ``(B) any taxpayer described in section 
                448(b)(3).''.
            (2) Conforming amendments.--
                    (A) Subpart D of part II of subchapter E of chapter 
                1 of such Code is amended by striking section 474.
                    (B) The table of sections for subpart D of part II 
                of subchapter E of chapter 1 of such Code is amended by 
                striking the item relating to section 474.
    (c) Effective Date and Special Rules.--
            (1) In general.--The amendments made by this section shall 
        apply to taxable years beginning after December 31, 2006.
            (2) Change in method of accounting.--In the case of any 
        taxpayer changing the taxpayer's method of accounting for any 
        taxable year under the amendments made by this section--
                    (A) such change shall be treated as initiated by 
                the taxpayer;
                    (B) such change shall be treated as made with the 
                consent of the Secretary of the Treasury; and
                    (C) the net amount of the adjustments required to 
                be taken into account by the taxpayer under section 481 
                of the Internal Revenue Code of 1986 shall be taken 
                into account over a period (not greater than 4 taxable 
                years) beginning with such taxable year.

SOLUTION:
Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation. Increases the amount of the gross receipts test to $10 million (currently, $5 million) and permits an annual inflation adjustment of that amount.