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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Improving Physician Access in 
Teaching Hospitals (PATH) Act of 2011''.

SEC. 2. DISTRIBUTION OF ADDITIONAL RESIDENCY SLOTS.

    Section 1886(h) of the Social Security Act (42 U.S.C. 1395ww(h)) is 
amended--
            (1) in paragraph (7)(E), by inserting ``paragraph (9),'' 
        after ``paragraph (8),''; and
            (2) by adding at the end the following:
            ``(9) Distribution of additional residency positions.--
                    ``(A) Reductions in limit based on unused 
                positions.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), if a hospital's resident level (as 
                        defined in paragraph (7)(C)(i)) for each of the 
                        5 most recent cost reporting periods (ending 
                        before the date of the enactment of this 
                        paragraph) of the hospital for which a cost 
                        report has been settled (or, if not, submitted 
                        subject to audit) as determined by the 
                        Secretary is less than the otherwise applicable 
                        resident limit (as defined in paragraph 
                        (8)(H)(iii)), effective for portions of cost 
                        reporting periods occurring on or after the 
                        paragraph (9) effective date (as defined in 
                        subparagraph (E)), the otherwise applicable 
                        resident limit shall be reduced by the 
                        difference between such otherwise applicable 
                        resident limit and the highest such reference 
                        resident level for any of such 5 cost reporting 
                        periods.
                            ``(ii) Exception.--Clause (i) shall not 
                        apply to--
                                    ``(I) a hospital located in a rural 
                                area with fewer than 250 beds; or
                                    ``(II) a hospital that has had in 
                                effect a voluntary residency reduction 
                                plan under paragraph (6) or pursuant to 
                                section 402 of Public Law 90-248.
                    ``(B) Requirements for additional residency 
                slots.--
                            ``(i) In general.--The Secretary shall 
                        increase the otherwise applicable resident 
                        limit for hospitals that submit an application 
                        under this subparagraph by such number as the 
                        Secretary may approve for portions of cost 
                        reporting periods occurring on or after the 
                        paragraph (9) effective date. The aggregate 
                        number of increases in the otherwise applicable 
                        resident limit under this subparagraph shall be 
                        equal to the sum of--
                                    ``(I) the aggregate reduction in 
                                such limits attributable to 
                                subparagraph (A) (as estimated by the 
                                Secretary); and
                                    ``(II) 1,000 for portions of cost 
                                reporting periods occurring during the 
                                12-month period beginning on the 
                                paragraph (9) effective date, 1,000 
                                additional positions for portions of 
                                cost reporting periods occurring during 
                                the 12-month period beginning 1 year 
                                after such effective date, 1,000 
                                additional positions for portion of 
                                cost reporting period occurring during 
                                the 12-month period beginning 2 years 
                                after such effective date, and such 
                                number of additional positions for 
                                portions of the 2 subsequent cost 
                                reporting periods as the Secretary may 
                                determine necessary to support 
                                residency training programs in 
                                specialities that exceed 3 years.
                            ``(ii) Consideration in redistribution.--In 
                        determining for which hospitals the increase in 
                        the otherwise applicable resident limit is 
                        provided under this subparagraph, the Secretary 
                        shall take into account--
                                    ``(I) data provided by the Health 
                                Resources and Services Administration 
                                as a national standard to exhibit a 
                                specific demand in the health care 
                                workforce, as well as the 
                                Administration's projected demand and 
                                supply for physicians in the specialty 
                                of medicine involved; and
                                    ``(II) the demonstrated likelihood 
                                of the hospital filling positions made 
                                available under this paragraph within 
                                the first 3 cost reporting periods 
                                beginning on or after the paragraph (9) 
                                effective date.
                        The Secretary shall give special consideration 
                        for up to 25 additional positions in the case 
                        of a hospital that demonstrates the likelihood 
                        of filing such positions during the first cost 
                        reporting period beginning on or after such 
                        effective date.
                            ``(iii) Limitation.--In no case shall the 
                        number of additional positions made available 
                        to a hospital under this paragraph exceed 25 in 
                        the first cost reporting period or 75 for all 
                        cost reporting periods.
                    ``(C) Priority for additional positions resulting 
                from hospital closures.--With respect to additional 
                positions described in subparagraph (B)(i)(I) which are 
                derived from a reduction in limits under subparagraph 
                (A) for a hospital that closed (in this subparagraph 
                referred to as a `closed hospital'), the Secretary 
                shall distribute the increase to hospitals in the 
                following priority order:
                            ``(i) First, to other hospitals for the 
                        program or programs under which the hospital 
                        had a cooperative arrangement with the closed 
                        hospital under which residents in the graduate 
                        medical education program of the closed 
                        hospital also rotated through the other 
                        hospital.
                            ``(ii) Second, to other hospitals that are 
                        members of the same affiliated group of 
                        hospitals as the closed hospital.
                            ``(iii) Third, to other hospitals that are 
                        located in the same or contiguous core-based 
                        statistical area as the closed hospital.
                    ``(D) Preference.--After applying subparagraph (C) 
                and the special consideration under subparagraph (B), 
                in determining for which hospitals the increase in the 
                otherwise applicable resident limit is provided under 
                subparagraph (B), the Secretary shall give preference 
                to hospitals--
                            ``(i) that submit an application for new 
                        residents in primary care and geriatric 
                        medicine and in other specialties as determined 
                        to be in demand under subparagraph (B)(ii)(I); 
                        and
                            ``(ii) that emphasize training in community 
                        health centers and other community-based or 
                        hospital-sponsored clinics, and private 
                        physicians' offices, including physician 
                        groups.
                    ``(E) Paragraph (9) effective date defined.--In 
                this paragraph, the term `paragraph (9) effective date' 
                means July 1 of the year that begins after the date of 
                the enactment of this paragraph.
                    ``(F) Affiliation.--The provisions of this 
                paragraph shall be applied to hospitals which are 
                members of the same affiliated group (as defined by the 
                Secretary under paragraph (4)(H)(ii)) and the reference 
                resident level for each such hospital with respect to 
                the cost reporting period that results in the smallest 
                difference between the reference resident level and the 
                otherwise applicable resident limit.''.

SEC. 3. EXPANDING PRIMARY CARE BONUS TO CERTAIN UNDERSERVED 
              SPECIALTIES.

    (a) In General.--Section 1833(x)(2)(A) of the Social Security Act 
(42 U.S.C. 1395l(x)(2)(A)) is amended--
            (1) in clause (i)--
                    (A) by striking ``or'' at the end of subclause (I);
                    (B) by striking ``and'' at the end of subclause 
                (II) and inserting ``or''; and
                    (C) by adding at the end the following new 
                subclause:
                                    ``(III) is a physician (as 
                                described in section 1861(r)(1)) who is 
                                in an underserved specialty, such as 
                                psychiatry or neurology, as specified 
                                by the Secretary, or other specialty 
                                identified by the Secretary to be in 
                                demand; and''; and
            (2) in clause (ii), by inserting after ``(ii)'' the 
        following: ``in the case of an individual described in 
        subclause (I) or (II) of clause (i),''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to payments for items and services furnished on or after January 
1, 2012.

SEC. 4. SMALL PHYSICIAN PRACTICE RESIDENCY CREDIT.

    (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. 45S. SMALL PHYSICIAN PRACTICE RESIDENCY CREDIT.

    ``(a) In General.--For purposes of section 38, the amount of the 
small physician practice residency credit determined under this section 
for any taxable year with respect to a qualified small physician 
practice is the sum of the following:
            ``(1) Overall amount.--The per resident dollar amount 
        multiplied by the number of qualified teaching hospital 
        residents who provide services to, and are trained by, such 
        practice during the taxable year and who are in their first, 
        second, or third post-graduate year of medical residency.
            ``(2) Bonus.--The sum of--
                    ``(A) 50 percent of the per resident dollar amount 
                multiplied by the number of such residents who are in 
                their first post-graduate year of medical residency 
                during the taxable year; and
                    ``(B) 25 percent of the per resident dollar amount 
                multiplied by the average number of such residents who 
                are not counted under subparagraph (A) and are in their 
                second post-graduate year during the taxable year.
    ``(b) Qualified Small Physician Practice.--For purposes of this 
section, the term `qualified small physician practice' means any trade 
or business of providing physicians' services (as defined in section 
1861(q) of the Social Security Act), which may be a community health 
center, that is owned and operated by a doctor of medicine or 
osteopathy if fewer than 50 individuals are employed in such trade or 
business (including new training sites) and the trade or business 
includes as part of the practice the training of doctors of medicine or 
osteopathy in a rotation covering at least 6 months in the taxable 
year. All persons treated as a single employer under subsection (a) or 
(b) or section 52 or subsection (m) or (o) of section 414 shall be 
treated as a single trade or business for purposes of the preceding 
sentence.
    ``(c) Qualified Teaching Hospital Residents.--For purposes of this 
section, the term `qualified teaching hospital resident' means any 
resident (within the meaning of subparagraph (I) of section 1886(h)(5) 
of the Social Security Act) in an approved medical residency training 
program (as defined in subparagraph (A) of such section) which provides 
services to the qualified small physician practice (while utilizing the 
technologies and supplies of such practice) for a period not less 
than--
            ``(1) 4 weeks in the case of a primary care resident (as 
        defined in subparagraph (H) of such section); or
            ``(2) 2 weeks in the case of any other resident.
    ``(d) Per Resident Dollar Amount.--For purposes of this section, 
the term `per resident dollar amount' means, in the case of a qualified 
small physician practice that includes as part of the practice the 
training of doctors of medicine or osteopathy in a rotation covering--
            ``(1) at least 6 months but less than 9 months in the 
        taxable year, $2,500; or
            ``(2) at least 9 months in the taxable year, $3,000.
    ``(e) Residents Not Taken Into Account More Than Once.--A qualified 
teaching hospital resident shall be taken into account under subsection 
(a) for the taxable in which the period described in subsection (c) 
ends and shall not be so taken into account for any other taxable 
year.''.
    (b) Credit Allowed as Part of General Business Credit.--Section 
38(b) of such Code (defining current year business credit) is amended 
by striking ``plus'' at the end of paragraph (35), by striking the 
period at the end of paragraph (36) and inserting ``, plus'', and by 
adding at the end the following new paragraph:
            ``(37) the small physician practice residency credit 
        determined under section 45S(a).''.
    (c) Conforming Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

``Sec. 45S. Small physician practice residency credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
[EX A]: Improving Physician Access in Teaching Hospitals (PATH) Act of 2011 - Amends title XVIII (Medicare) of the Social Security Act with respect to distribution of additional resident positions as they affect calculation of payments for direct graduate medical education (DME) costs.

States that, if a hospital's resident level for each of the five most recent cost reporting periods is less than the otherwise applicable resident limit, then the otherwise applicable resident limit shall be reduced by the difference between it and the highest reference resident level for any of those five cost reporting periods. Excepts from this reduction requirement a hospital: (1) located in a rural area with fewer than 250 beds, or (2) that has had in effect a voluntary residency reduction plan.

Requires the Secretary of Health and Human Services (HHS) to increase the otherwise applicable resident limit (create additional residency slots) for applicant hospitals according to a specified formula that takes into account the aggregate reduction in limits attributable to this Act.

Expands the primary care bonus to certain underserved specialties, such as psychiatry or neurology.

Amends the Internal Revenue Code to allow a small physician practice residency credit.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Antimicrobial Data Collection Act''.

SEC. 2. RESEARCH PROGRAMS TO STUDY ANTIMICROBIAL RESISTANCE.

    (a) Definitions.--In this Act--
            (1) the term ``Commissioner'' means the Commissioner of 
        Food and Drugs; and
            (2) the term ``Secretary'' means the Secretary of Health 
        and Human Services.
    (b) Commencement of Pilot Data Collection and Analysis Program.--
The Secretary, acting through the Commissioner, shall develop a 
research program or programs to study the relationship between the 
sales, distribution, end-use practices of animal drugs containing an 
antimicrobial active ingredient in food-producing animals and 
antimicrobial resistance trends. The Secretary may also consider any 
other available sound information, science, research, expertise, or 
program designs in carrying out this subsection.
    (c) Purpose of Programs.--Any research program developed under 
subsection (b) shall be developed in order to better determine--
            (1) the relationships between sales data, distribution 
        data, and end-usage data of animal drugs containing an 
        antimicrobial active ingredient in food-producing animals to 
        inform policies of Food and Drug Administration regarding data 
        collection and regulation of antimicrobial products in 
        agriculture, including consideration of the potential value and 
        feasibility of data from veterinary feed directives and other 
        sources; and
            (2) the relationships between the use of animal drugs 
        containing an antimicrobial active ingredient in food-producing 
        animals and trends in antimicrobial resistance, including by 
        using the data collected through the National Antimicrobial 
        Resistance Monitoring System or other studies regarding 
        resistance levels in bacteria associated with food-producing 
        animals.
    (d) Consultation.--Any research program developed under subsection 
(b) shall be developed in consultation with the Secretary of 
Agriculture, which shall include at a minimum consultation with the 
Under Secretary for Food Safety, the Under Secretary for Marketing and 
Regulatory Programs, and the Under Secretary for Research, Education, 
and Economics at the Department of Agriculture. To the extent 
practicable, such Under Secretaries shall provide assistance in 
developing and conducting such research programs.
    (e) Implementation.--Not later than 180 days after the date of 
enactment of this Act, the Secretary shall implement the research 
program or programs developed under subsection (b). The Secretary shall 
analyze data from such program or programs to determine the 
contribution of such data to studying antimicrobial resistance and 
establishing the antimicrobial data collection strategy as described in 
section 3(b)(1)(B).

SEC. 3. REPORTS TO CONGRESS; DEVELOPMENT OF DATA COLLECTION STRATEGY.

    (a) Initial Report.--As soon as practicable after the date of 
enactment of this Act, the Secretary shall--
            (1) submit to Congress a report that--
                    (A) describes the research design and goals for the 
                research program or programs developed under section 
                2(b); and
                    (B) includes a needs assessment, considering broad 
                sources of data and models on antimicrobial use in 
                food-producing animals that the Food and Drug 
                Administration may need or from which the Food and Drug 
                Administration could benefit, to improve the evaluation 
                of Food and Drug Administration programs regarding 
                antimicrobial resistance and how a systematic and valid 
                data collection strategy will be designed to comply 
                with subsection (b)(1)(B); and
            (2) make such report publicly available.
    (b) Report Regarding Results and Recommendations.--Not later than 2 
years after the date of enactment of this Act, the Secretary shall--
            (1) submit to Congress a report that--
                    (A) describes the comprehensive results of any 
                research program or programs developed under section 
                2(b), including with respect to the determinations made 
                pursuant to paragraphs (1) and (2) of section 2(c); and
                    (B) provides recommendations for developing an 
                antimicrobial data collection strategy based on the 
                information contained in the comments to the Advanced 
                Notice of Proposed Rulemaking entitled ``Antimicrobial 
                Animal Drug Distribution Reporting'' (77 Fed. Reg. 
                44177 (July 27, 2012)) and any relevant information 
                obtained in the research pilot program carried out 
                under section 2; and
            (2) make such report publicly available.

SEC. 4. ENHANCED REPORTING AND PUBLICATION OF SALES DATA.

    (a) In General.--Section 512(l)(3)(E) of the Federal Food, Drug, 
and Cosmetic Act (21 U.S.C. 360b(l)(3)(E)) is amended--
            (1) by redesignating clauses (i) and (ii) as subclauses (I) 
        and (II);
            (2) by striking ``The Secretary shall make summaries of the 
        information reported under this paragraph publicly available, 
        except that--'' and inserting ``(i) Not later than a date 
        established by the Secretary for 2014, and on such date in each 
        year thereafter, the Secretary shall make publicly available a 
        summary of the information (including dosage form information, 
        if practicable) reported under this paragraph for the previous 
        year, except that--''; and
            (3) by inserting after subclause (II), as redesignated by 
        paragraph (1), the following:
    ``(ii) In making the summaries available under this subparagraph, 
the following shall apply:
            ``(I) The Secretary shall segregate the categories of 
        amounts reported into the following 2 subcategories, after 
        consultation with applicable classifications as determined by 
        the Secretary, subject to subclause (IV):
                    ``(aa) The volume of drugs of importance to human 
                medicine.
                    ``(bb) The volume of drugs not of importance to 
                human medicine.
            ``(II) As practicable, the Secretary shall segregate 
        amounts reported into the following:
                    ``(aa) Container size.
                    ``(bb) Strength.
                    ``(cc) Dosage form.
                    ``(dd) Marketing status.
            ``(III) In any cross-tabulation of the amounts reported 
        with any reporting category, the Secretary shall include the 
        categories `Not Independently Reported' and `Not Independently 
        Reported Export'.
            ``(IV) Every 5 years, the Secretary shall reevaluate the 
        classifications consulted under subclause (I) after opportunity 
        for public comment.
    ``(iii) The Secretary shall maximize the quality, accuracy, detail, 
and specificity of data made publicly available in the summaries under 
this subparagraph, to the extent practicable, such as regarding the 
type, estimated level of exposure, and target animals of antimicrobial 
drugs. In carrying out the preceding sentence, the Secretary may 
provide additional information in such summaries.
    ``(iv) The Secretary shall conduct an annual evaluation of the 
effectiveness of and compliance with relevant policies and programs of 
the Food and Drug Administration regarding antimicrobial drug sales for 
food-producing animals, and use of such drugs and antimicrobial 
resistance, using valid and robust performance metrics. Beginning in 
2014, the Secretary shall include with each annual summary made 
publicly available under this subparagraph a report that describes the 
results of the evaluation conducted under this clause with respect to 
the preceding year.''.
    (b) Reissuance.--Not later than 3 years after the date of enactment 
of this Act, the Secretary shall reissue the summary reports issued 
before 2012 under section 512(l)(3)(E) of the Federal Food, Drug, and 
Cosmetic Act (21 U.S.C. 360b(l)(3)(E)) using the format designed for 
the 2012 summary report. The Secretary shall publish the reissued 
reports in one combined publication.

SEC. 5. ACTION TO PROTECT PUBLIC AND ANIMAL HEALTH.

    (a) Publication of Final Guidance.--
            (1) In general.--Not later than 180 days after the date of 
        enactment of this Act, the Secretary shall publish a final 
        version of the draft Voluntary Guidance #213 of the Food and 
        Drug Administration (entitled ``New Animal Drugs and New Animal 
        Drug Combination Products Administered in or on Medicated Feed 
        or Drinking Water of Food-Producing Animals: Recommendations 
        for Drug Sponsors for Voluntarily Aligning Product Use 
        Conditions with GFI #209'').
            (2) Effect of subsection.--Nothing in this subsection shall 
        be construed to affect any other obligations of the Food and 
        Drug Administration regarding the authorities of such 
        Administration to regulate antimicrobial drugs and protect 
        public health.
    (b) Report by GAO.--
            (1) In general.--Not later than 3 years after the 
        conclusion of the research pilot program or programs developed 
        under section 2, the Comptroller General of the United States 
        shall commence a study to evaluate--
                    (A) the approaches used by the Food and Drug 
                Administration to eliminate injudicious use of 
                antimicrobial drugs in food-producing animals; and
                    (B) the effectiveness of the data collection 
                activities carried out by the Food and Drug 
                Administration regarding antimicrobial resistance.
            (2) Report.--Not later than 1 year after commencing the 
        study described in paragraph (1), the Comptroller General of 
        the United States shall submit to the Committee on Health, 
        Education, Labor, and Pensions of the Senate and the Committee 
        on Energy and Commerce of the House of Representatives a report 
        that describes the results of such study.
[EX A]: Antimicrobial Data Collection Act - Requires the Secretary of Health and Human Services (HHS), acting through the Commissioner of Food and Drugs (FDA), to develop a research program to study the relationship between the sales, distribution, and end-use practices of animal drugs containing an antimicrobial active ingredient in food-producing animals and antimicrobial resistance trends. Requires the Secretary to analyze data from the program to determine the data's contribution to studying antimicrobial resistance and establishing an antimicrobial data collection strategy. Requires the Secretary to: (1) report to Congress on the program's research design and goals, including a needs assessment to improve the FDA's evaluation of antimicrobial resistance; and (2) report to Congress and the public within two years with the comprehensive results of the program and recommendations for developing an antimicrobial data collection strategy. Amends the Federal Food, Drug, and Cosmetic Act to revise the requirements for the annual summaries of antimicrobial animal drug information, including by requiring the Secretary to maximize the quality, accuracy, detail, and specificity of the data made publicly available in the summaries. Requires the Secretary to conduct an annual evaluation of the effectiveness of and compliance with relevant FDA programs and policies regarding antimicrobial drug sales for food-producing animals, and the use of such drugs and antimicrobial resistance. Directs the Secretary to publish a final version of voluntary guidance for drug sponsors on new animal drugs and new animal drug combination products administered in or on medicated feed or drinking water of food-producing animals. Requires the Comptroller General (GAO) to evaluate the FDA's approaches to eliminate injudicious use of antimicrobial drugs in food-producing animals and the effectiveness of the FDA's data collection activities regarding antimicrobial resistance.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Toxic Drywall Homeowner Relief Act 
of 2010''.

SEC. 2. DEDUCTION FOR COSTS TO REMEDIATE THE PRESENCE OF DRYWALL 
              CONTAINING ELEVATED LEVELS OF SULPHUR OR STRONTIUM IN THE 
              PRINCIPAL RESIDENCE OF THE TAXPAYER AND FOR TEMPORARY 
              ALTERNATIVE LIVING COSTS INCURRED BY REASON OF THE 
              PRESENCE OF SUCH DRYWALL.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. DEDUCTION FOR COSTS TO REMEDIATE THE PRESENCE OF DRYWALL 
              CONTAINING ELEVATED LEVELS OF SULPHUR OR STRONTIUM IN THE 
              PRINCIPAL RESIDENCE OF THE TAXPAYER AND FOR TEMPORARY 
              ALTERNATIVE LIVING COSTS INCURRED BY REASON OF THE 
              PRESENCE OF SUCH DRYWALL.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a deduction an amount equal to--
            ``(1) the qualified drywall removal and remediation costs 
        paid or incurred by the taxpayer during the taxable year, and
            ``(2) the qualified alternative living costs so paid or 
        incurred.
    ``(b) Dollar Limitations.--
            ``(1) Drywall removal and remediation costs.--The deduction 
        allowed by this section for qualified drywall removal and 
        remediation costs for any taxable year shall not exceed the 
        excess of--
                    ``(A) $20,000, over
                    ``(B) the deduction allowed to the taxpayer by this 
                section for qualified drywall removal and remediation 
                costs for all prior taxable years.
            ``(2) Qualified alternative living costs.--The deduction 
        allowed by this section for qualified alternative living costs 
        for any taxable year shall not exceed the excess of--
                    ``(A) $12,000, over
                    ``(B) the deduction allowed to the taxpayer by this 
                section for qualified alternative living costs for all 
                prior taxable years.
        No more than $1,000 of such costs may be taken into account for 
        any month.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual' 
        means any individual if--
                    ``(A) drywall was installed in the principal 
                residence of such individual after 2004 and before 
                2009, and
                    ``(B) it is reasonable to believe that the 
                drywall--
                            ``(i) was manufactured in the People's 
                        Republic of China, or
                            ``(ii) contains elevated levels of sulphur 
                        or strontium.
            ``(2) Qualified drywall removal and remediation costs.--The 
        term `qualified drywall removal and remediation costs' means 
        costs incurred--
                    ``(A) to remove drywall containing elevated levels 
                of sulphur or strontium from the principal residence of 
                the taxpayer and to replace the drywall,
                    ``(B) to remove and replace electrical system 
                components and appliances which corroded by reason of 
                the presence of such drywall,
                    ``(C) to carry out other remediation activities 
                recommended by the Consumer Product Safety Commission 
                by reason of such drywall, and
                    ``(D) for building inspections associated with any 
                of the foregoing.
            ``(3) Qualified alternative living costs.--The term 
        `qualified alternative living costs' means costs for lodging 
        (not lavish or extravagant under the circumstances) occupied by 
        the taxpayer for a reasonable period--
                    ``(A) while the taxpayer is determining whether the 
                taxpayer's principal residence has drywall containing 
                elevated levels of sulphur or strontium, and
                    ``(B) while such drywall is being removed and 
                replaced.
            ``(4) Principal residence.--The term `principal residence' 
        has the meaning given to such term by section 121.
    ``(d) Certain Rules To Apply.--Rules similar to the rules under 
paragraphs (4), (5), (6), and (7) of section 25D(e) shall apply for 
purposes of this section.
    ``(e) Application of Section.--The section shall apply only to 
taxable years beginning after December 31, 2008, and before January 1, 
2012.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (21) the following new paragraph:
            ``(22) Deduction for costs to remove and replace certain 
        drywall and for temporary alternative living costs.--The 
        deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by redesignating the 
item relating to section 224 as relating to section 225 and by 
inserting after the item relating to section 223 the following new 
item:

``Sec. 224. Deduction for costs to remediate the presence of drywall 
                            containing elevated levels of sulphur or 
                            strontium in the principal residence of the 
                            taxpayer and for temporary alternative 
                            living costs incurred by reason of the 
                            presence of such drywall.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 3. CREDIT FOR MOVING COSTS ASSOCIATED WITH VACATING TAXPAYER'S 
              PRINCIPAL RESIDENCE BY REASON OF DRYWALL CONTAINING 
              ELEVATED LEVELS OF SULPHUR OR STRONTIUM.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25D the 
following new section:

``SEC. 25E. MOVING COSTS ASSOCIATED WITH VACATING TAXPAYER'S PRINCIPAL 
              RESIDENCE BY REASON OF DRYWALL CONTAINING ELEVATED LEVELS 
              OF SULPHUR OR STRONTIUM.

    ``(a) In General.--In the case of an eligible individual (as 
defined in section 224(c)), there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an amount equal to 
the qualified moving costs paid or incurred by the taxpayer during the 
taxable year.
    ``(b) Maximum Credit.--The aggregate costs taken into account under 
subsection (a) with respect to moves from and to the taxpayer's 
principal residence shall not exceed $1,000.
    ``(c) Qualified Moving Costs.--For purposes of this section, the 
term `qualified moving costs' means costs incurred--
            ``(1) to move from the taxpayer's principal residence 
        (within the meaning of section 121) to temporary lodging to be 
        occupied by the taxpayer--
                    ``(A) while the taxpayer is determining whether the 
                taxpayer's principal residence has drywall containing 
                elevated levels of sulphur or strontium, and
                    ``(B) while such drywall is being removed and 
                replaced, and
            ``(2) to move from such lodging back to such residence.
    ``(d) Application of Section.--The section shall apply only to 
taxable years beginning after December 31, 2008, and before January 1, 
2012.''.
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Moving costs associated with vacating taxpayer's principal 
                            residence by reason of drywall containing 
                            elevated levels of sulphur or strontium.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
[EX A]:
Toxic Drywall Homeowner Relief Act of 2010 - Amends the Internal Revenue Code to allow a deduction from gross income for the cost of removing and remediating drywall installed in a principal residence between 2004 and 2009 which is reasonably believed to have been manufactured in China and which contains elevated levels of sulphur or strontium.

Allows an additional deduction for the taxpayer's alternative living costs, and a tax credit of up to $1,000 for the cost of moving from a principal residence to temporary lodging, while drywall in such residence is being evaluated, removed, and replaced.

Terminates the tax deductions and credit allowed by this Act after 2011.