instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1) 
of section 2505(a) (relating to general rule for unified credit against 
gift tax), after the application of subsection (f), is amended by 
striking ``(determined as if the applicable exclusion amount were 
$1,000,000)''.
    (b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (c) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (d) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (f) Additional Modifications to Estate Tax.--
            (1) In general.--The following provisions of the Economic 
        Growth and Tax Relief Reconciliation Act of 2001, and the 
        amendments made by such provisions, are hereby repealed:
                    (A) Subtitles A and E of title V.
                    (B) Subsection (d), and so much of subsection 
                (f)(3) as relates to subsection (d), of section 511.
                    (C) Paragraph (2) of subsection (b), and paragraph 
                (2) of subsection (e), of section 521.
        The Internal Revenue Code of 1986 shall be applied as if such 
        provisions and amendments had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED 
              SPOUSE.

    (a) In General.--Section 2010(c) of the Internal Revenue Code of 
1986, as amended by section 1(b), is amended by striking paragraph (2) 
and inserting the following new paragraphs:
            ``(2) Applicable exclusion amount.--For purposes of this 
        subsection, the applicable exclusion amount is the sum of--
                    ``(A) the basic exclusion amount, and
                    ``(B) in the case of a surviving spouse, the 
                aggregate deceased spousal unused exclusion amount.
            ``(3) Basic exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the basic exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.
            ``(4) Aggregate deceased spousal unused exclusion amount.--
        For purposes of this subsection, the term `aggregate deceased 
        spousal unused exclusion amount' means the lesser of--
                    ``(A) the basic exclusion amount, or
                    ``(B) the sum of the deceased spousal unused 
                exclusion amounts computed with respect to each 
                deceased spouse of the surviving spouse.
            ``(5) Deceased spousal unused exclusion amount.--For 
        purposes of this subsection, the term `deceased spousal unused 
        exclusion amount' means, with respect to the surviving spouse 
        of any deceased spouse dying after December 31, 2009, the 
        excess (if any) of--
                    ``(A) the basic exclusion amount of the deceased 
                spouse, over
                    ``(B) the amount with respect to which the 
                tentative tax is determined under section 2001(b)(1) on 
                the estate of such deceased spouse.
            ``(6) Special rules.--
                    ``(A) Election required.--A deceased spousal unused 
                exclusion amount may not be taken into account by a 
                surviving spouse under paragraph (5) unless the 
                executor of the estate of the deceased spouse files an 
                estate tax return on which such amount is computed and 
                makes an election on such return that such amount may 
                be so taken into account. Such election, once made, 
                shall be irrevocable. No election may be made under 
                this subparagraph if such return is filed after the 
                time prescribed by law (including extensions) for 
                filing such return.
                    ``(B) Examination of prior returns after expiration 
                of period of limitations with respect to deceased 
                spousal unused exclusion amount.--Notwithstanding any 
                period of limitation in section 6501, after the time 
                has expired under section 6501 within which a tax may 
                be assessed under chapter 11 or 12 with respect to a 
                deceased spousal unused exclusion amount, the Secretary 
                may examine a return of the deceased spouse to make 
                determinations with respect to such amount for purposes 
                of carrying out this subsection.
            ``(7) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out 
        this subsection.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 2505(a) of the Internal 
        Revenue Code of 1986, as amended by section 1(a), is amended to 
        read as follows:
            ``(1) the applicable credit amount in effect under section 
        2010(c) which would apply if the donor died as of the end of 
        the calendar year, reduced by''.
            (2) Section 2631(c) of such Code is amended by striking 
        ``the applicable exclusion amount'' and inserting ``the basic 
        exclusion amount''.
            (3) Section 6018(a)(1) of such Code is amended by striking 
        ``applicable exclusion amount'' and inserting ``basic exclusion 
        amount''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

    It is the sense of the Senate that any reduction in Federal 
revenues resulting from the provisions of, and amendments made by, this 
Act should be fully offset.
answer:
Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Access to Medication and 
Improving Health Savings Act of 2016''.

          TITLE I--RESTORING ACCESS TO MEDICATION ACT OF 2016

SEC. 101. SHORT TITLE.

    This title may be cited as the ``Restoring Access to Medication Act 
of 2016''.

SEC. 102. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER 
              DRUGS UNDER CERTAIN ACCOUNTS AND ARRANGEMENTS.

    (a) HSAs.--Section 223(d)(2)(A) of the Internal Revenue Code of 
1986 is amended by striking the last sentence.
    (b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by 
striking the last sentence.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of such Code is amended by striking 
subsection (f).
    (d) Effective Date.--The amendments made by this section shall 
apply to expenses incurred after December 31, 2016.

               TITLE II--HEALTH CARE SECURITY ACT OF 2016

SEC. 201. SHORT TITLE.

    This title may be cited as the ``Health Care Security Act of 
2016''.

SEC. 202. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CONTRIBUTIONS TO THE SAME 
              HEALTH SAVINGS ACCOUNT.

    (a) In General.--Section 223(b)(5) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(5) Special rule for married individuals with family 
        coverage.--
                    ``(A) In general.--In the case of individuals who 
                are married to each other, if both spouses are eligible 
                individuals and either spouse has family coverage under 
                a high deductible health plan as of the first day of 
                any month--
                            ``(i) the limitation under paragraph (1) 
                        shall be applied by not taking into account any 
                        other high deductible health plan coverage of 
                        either spouse (and if such spouses both have 
                        family coverage under separate high deductible 
                        health plans, only one such coverage shall be 
                        taken into account),
                            ``(ii) such limitation (after application 
                        of clause (i)) shall be reduced by the 
                        aggregate amount paid to Archer MSAs of such 
                        spouses for the taxable year, and
                            ``(iii) such limitation (after application 
                        of clauses (i) and (ii)) shall be divided 
                        equally between such spouses unless they agree 
                        on a different division.
                    ``(B) Treatment of additional contribution 
                amounts.--If both spouses referred to in subparagraph 
                (A) have attained age 55 before the close of the 
                taxable year, the limitation referred to in 
                subparagraph (A)(iii) which is subject to division 
                between the spouses shall include the additional 
                contribution amounts determined under paragraph (3) for 
                both spouses. In any other case, any additional 
                contribution amount determined under paragraph (3) 
                shall not be taken into account under subparagraph 
                (A)(iii) and shall not be subject to division between 
                the spouses.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2016.

SEC. 203. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES INCURRED BEFORE 
              ESTABLISHMENT OF HEALTH SAVINGS ACCOUNT.

    (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Treatment of certain medical expenses 
                incurred before establishment of account.--If a health 
                savings account is established during the 60-day period 
                beginning on the date that coverage of the account 
                beneficiary under a high deductible health plan begins, 
                then, solely for purposes of determining whether an 
                amount paid is used for a qualified medical expense, 
                such account shall be treated as having been 
                established on the date that such coverage begins.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to coverage beginning after December 31, 2016.

SEC. 204. MAXIMUM CONTRIBUTION LIMIT TO HEALTH SAVINGS ACCOUNT 
              INCREASED TO AMOUNT OF DEDUCTIBLE AND OUT-OF-POCKET 
              LIMITATION.

    (a) Self-Only Coverage.--Section 223(b)(2)(A) of the Internal 
Revenue Code of 1986 is amended by striking ``$2,250'' and inserting 
``the amount in effect under subsection (c)(2)(A)(ii)(I)''.
    (b) Family Coverage.--Section 223(b)(2)(B) of such Code is amended 
by striking ``$4,500'' and inserting ``the amount in effect under 
subsection (c)(2)(A)(ii)(II)''.
    (c) Conforming Amendments.--Section 223(g)(1) of such Code is 
amended--
            (1) by striking ``subsections (b)(2) and'' both places it 
        appears and inserting ``subsection'', and
            (2) by striking ``determined by'' in subparagraph (B) 
        thereof and all that follows through ```calendar year 2003'.'' 
        and inserting ``determined by substituting `calendar year 2003' 
        for `calendar year 1992' in subparagraph (B) thereof .''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.

   TITLE III--PROTECTING TAXPAYERS BY RECOVERING IMPROPER OBAMACARE 
                        SUBSIDY OVERPAYMENTS ACT

SEC. 301. SHORT TITLE.

    This title may be cited as the ``Protecting Taxpayers by Recovering 
Improper Obamacare Subsidy Overpayments Act''.

SEC. 302. RECOVERY OF IMPROPER OVERPAYMENTS RESULTING FROM CERTAIN 
              FEDERALLY SUBSIDIZED HEALTH INSURANCE.

    (a) In General.--Section 36B(f)(2)(B)(i) of the Internal Revenue 
Code of 1986 is amended to read as follows:
                            ``(i) In general.--In the case of a 
                        taxpayer whose household income is less than 
                        300 percent of the poverty line for the size of 
                        the family involved for the taxable year, the 
                        amount of the increase under subparagraph (A) 
                        shall in no event exceed the applicable dollar 
                        amount determined in accordance with the 
                        following table (one-half of such amount in the 
                        case of a taxpayer whose tax is determined 
                        under section 1(c) for the taxable year):


----------------------------------------------------------------------------------------------------------------
  ``If the household income (expressed as a
         percent of poverty line) is:                           The applicable dollar amount is:
----------------------------------------------------------------------------------------------------------------
Less than 200%...............................  $600
At least 200% but less than 250%.............  $1,500
At least 250% but less than 300%.............  $3,000.''.
----------------------------------------------------------------------------------------------------------------

    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2016.

            Passed the House of Representatives July 6, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.
answer:
Restoring Access to Medication and Improving Health Savings Act of 2016  This bill amends the Internal Revenue Code to modify the rules that apply to health savings accounts (HSAs) and overpayments of subsidies under the Patient Protection and Affordable Care Act.  Restoring Access to Medication Act of 2016  The bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from HSAs, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).  Health Care Security Act of 2016  The bill modifies the rules for HSAs with respect to catch-up contributions for married couples, medical expenses incurred before an HSA is established, and contribution limits.  If both spouses of a married couple have family coverage under a high deductible health plan, each spouse may make catch-up contributions to the same HSA. (Catch-up contributions are additional contributions which individuals who are at least 55 years of age may make to an HSA.)  If an HSA is established within 60 days of the beginning of coverage under a high deductible health plan, any distribution from the HSA used to pay a qualified medical expense incurred during that 60-day period after the health coverage began is excludible from gross income. (Under current law, the medical expense must be incurred on or after the date that the HSA is established.)  The bill increases the maximum contribution limits for HSAs to equal the maximum for the sum of the annual deductible and out-of-pocket expenses that may be required to be paid for covered benefits under a high deductible health plan.  Protecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act  The bill eliminates the limitation on the increase in tax imposed upon certain low-income families for advance payments of the tax credit for health insurance premium assistance that exceed the allowable amount of such credit. 


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medication Errors Reduction Act of 
2001''.

SEC. 2. INFORMATICS SYSTEMS GRANT PROGRAM FOR HOSPITALS AND SKILLED 
              NURSING FACILITIES.

    (a) Grants.--
            (1) In general.--The Secretary of Health and Human Services 
        (in this section referred to as the ``Secretary'') shall 
        establish a program to make grants to eligible entities that 
        have submitted applications in accordance with subsection (b) 
        for the purpose of assisting such entities in offsetting the 
        costs related to purchasing, leasing, developing, and 
        implementing standardized clinical health care informatics 
        systems designed to improve patient safety and reduce adverse 
        events and health care complications resulting from medication 
        errors.
            (2) Duration.--The authority of the Secretary to make 
        grants under this section shall terminate on September 30, 
        2011.
            (3) Costs defined.--For purposes of this section, the term 
        ``costs'' shall include total expenditures incurred for--
                    (A) purchasing, leasing, and installing computer 
                software and hardware, including handheld computer 
                technologies;
                    (B) making improvements to existing computer 
                software and hardware;
                    (C) purchasing or leasing communications 
                capabilities necessary for clinical data access, 
                storage, and exchange; and
                    (D) providing education and training to eligible 
                entity staff on computer patient safety information 
                systems.
            (4) Eligible entity defined.--For purposes of this section, 
        the term ``eligible entity'' means the following entities:
                    (A) Hospital.--A hospital (as defined in section 
                1861(e) of the Social Security Act (42 U.S.C. 
                1395x(e))).
                    (B) Skilled nursing facility.--A skilled nursing 
                facility (as defined in section 1819(a) of such Act (42 
                U.S.C. 1395i-3(e))).
    (b) Application.--An eligible entity seeking a grant under this 
section shall submit an application to the Secretary at such time, in 
such form and manner, and containing such information as the Secretary 
specifies.
    (c) Special Considerations and Rural Hospital Reserve.--
            (1) Special consideration for eligible entities that serve 
        a large number of medicare, medicaid, and schip eligible 
        individuals.--In awarding grants under this section, the 
        Secretary shall give special consideration to eligible entities 
        in which individuals that are eligible for benefits under the 
        medicare program under title XVIII of the Social Security Act, 
        the medicaid program under title XIX of such Act, or under the 
        State children's health insurance program under title XXI of 
        such Act make up a high percentage of the total patient 
        population of the entity.
            (2) Reserve 20 percent of grant funds for rural 
        hospitals.--
                    (A) In general.--Subject to subparagraph (C), the 
                Secretary shall ensure that at least 20 percent of the 
                funds available for making grants under this section 
                are used for making grants to eligible entities that 
                are rural hospitals.
                    (B) Rural hospital defined.--For purposes of 
                subparagraph (A), the term ``rural hospital'' means a 
                hospital that--
                            (i) is located in a rural area (as such 
                        term is defined for purposes of section 1886(d) 
                        of the Social Security Act (42 U.S.C. 
                        1395ww(d)));
                            (ii) is located in an area designated by 
                        any law or regulation of the State as a rural 
                        area; or
                            (iii) is designated by the State as a rural 
                        hospital.
                    (C) Availability of reserve funds if limited number 
                of rural hospitals apply for grants.--If the Secretary 
                estimates that the amount of funds reserved under 
                subparagraph (A) for hospitals described in such 
                subparagraph exceeds the maximum amount of funds 
                permitted for such hospitals under subsection (d), the 
                Secretary may reduce the amount reserved for such 
                hospitals by an amount equal to such excess and use 
                such funds for awarding grants to other eligible 
                entities.
            (3) Special consideration for compliance with recommended 
        standards.--In awarding grants under this section, the 
        Secretary shall give special consideration to eligible entities 
        for grants that are intended to comply with the requirements 
referred to in paragraph (1)(B) of section 3(c) (relating to 
interoperability standardization, common medical technology (lexicon), 
and records security) that are recommended under such section.
    (d) Limitation on Amount of Grant.--
            (1) In general.--A grant awarded under this section may not 
        exceed the lesser of--
                    (A) an amount equal to the applicable percentage of 
                the costs incurred by the eligible entity for the 
                project for which the entity is seeking funding under 
                this section; or
                    (B) in the case of a grant made to a--
                            (i) hospital, $750,000; or
                            (ii) skilled nursing facility, $200,000.
            (2) Applicable percentage.--For purposes of paragraph 
        (1)(A), the term ``applicable percentage'' means, with respect 
        to an eligible entity, the percentage of total net revenues for 
        such period as determined appropriate by the Secretary for the 
        entity that consists of net revenues from the medicare and 
        medicaid programs or the State children's health insurance 
        program under titles XVIII, XIX, and XXI of the Social Security 
        Act.
    (e) Eligible Entity Required To Furnish Secretary With 
Information.--An eligible entity receiving a grant under this section 
shall furnish the Secretary with such information as the Secretary may 
require to--
            (1) evaluate the project for which the grant is made; and
            (2) ensure that funding provided under the grant is 
        expended for the purposes for which it is made.
    (f) Reports.--
            (1) Interim reports.--
                    (A) In general.--The Secretary shall submit, at 
                least annually, a report to the Committee on Ways and 
                Means of the House of Representatives and the Committee 
                on Finance of the Senate on the grant program 
                established under this section.
                    (B) Contents.--A report submitted pursuant to 
                subparagraph (A) shall include information on--
                            (i) the number of grants made;
                            (ii) the nature of the projects for which 
                        funding is provided under the grant program;
                            (iii) the geographic distribution of grant 
                        recipients; and
                            (iv) such other matters as the Secretary 
                        determines appropriate.
            (2) Final report.--Not later than 180 days after the 
        completion of all of the projects for which a grant is made 
        under this section, the Secretary shall submit a final report 
        to the committees referred to in paragraph (1)(A) on the grant 
        program established under this section, together with such 
        recommendations for legislation and administrative action as 
        the Secretary determines appropriate.
    (g) Authorization of Appropriations.--
            (1) Authorization.--
                    (A) Hospitals.--There are authorized to be 
                appropriated from the Federal Hospital Insurance Trust 
                Fund under section 1817 of the Social Security Act (42 
                U.S.C. 1395i) $93,000,000, for each of the fiscal years 
                2002 through 2011, for the purpose of making grants 
                under this section to eligible entities that are 
                hospitals.
                    (B) Skilled nursing facilities.--There are 
                authorized to be appropriated from the Federal Hospital 
                Insurance Trust Fund under section 1817 of the Social 
                Security Act (42 U.S.C. 1395i) $4,500,000, for each of 
                the fiscal years 2002 through 2011, for the purpose of 
                making grants under this section to eligible entities 
                that are skilled nursing facilities.
            (2) Availability.--Any amounts appropriated pursuant to the 
        authority contained in subparagraph (A) or (B) of paragraph (1) 
        shall remain available, without fiscal year limitation, through 
        September 30, 2011.

SEC. 3. MEDICAL INFORMATION TECHNOLOGY ADVISORY BOARD.

    (a) Establishment.--No later than three months after the date of 
the enactment of this Act, the Secretary of Health and Human Services 
(in this section referred to as the ``Secretary'') shall appoint a 
board to be known as the ``Medical Information Technology Advisory 
Board'' (in this section referred to as the ``MITAB''). The Secretary 
shall designate one member as chairman and one as vice chairman.
    (b) Composition.--
            (1) In general.--The MITAB shall consist of 17 members that 
        include--
                    (A) experts from the fields of medical information, 
                information technology, medical continuous quality 
                improvement, medical records security and privacy, 
                individual and institutional health care clinical 
                providers, health researchers, and health care 
                purchasers;
                    (B) one or more Members of the National Committee 
                on Vital and Health Statistics and one or more Members 
                of the Medicare Payment Advisory Commission or its 
                staff; and
                    (C) one or more staff experts from the National 
                Library of Medicine, the Centers for Medicare & 
                Medicaid Services, and the Agency for Healthcare 
                Research and Quality.
            (2) Terms; etc.--The provisions of paragraphs (3) through 
        (8) of section 4021(c) of the Balanced Budget Act of 1997 shall 
        apply to the MITAB in the same manner as they applied to the 
        National Bipartisan Commission on the Future of Medicare.
    (c) Duties.--
            (1) Initial report.--No later than 30 months after the date 
        of the enactment of this Act, the MITAB shall submit to 
        Congress a report on the following:
                    (A) The best current practices in medical 
                information technology.
                    (B) The requirements to be established (after 
                appropriate development and testing) for--
                            (i) health care information technology 
                        interoperability standardization,
                            (ii) common medical terminology (lexicon), 
                        and
                            (iii) records security.
                    (C) Certification of compliance with MITAB 
                requirements, so that the goal of confidential 
                information exchange among health care providers may be 
                promoted and so that long-term compatibility among 
                information systems is maximized, in order to promote 
                one or more of the goals described in subsection (d).
            (2) Subsequent reports.--During the 6 years after the year 
        in which the report is submitted under paragraph (1), the MITAB 
        shall submit to Congress reports, every 24 months, relating to 
        additional recommendations, best practices, results of 
        information technology improvements financed under grants under 
        section 2, and such other matters as may help ensure the most 
        rapid dissemination of best practices in health care 
        information technology.
    (d) Goals.--The goals described in this subsection are the 
following:
            (1) To maximize positive outcomes in clinical care--
                    (A) by providing decision support for diagnosis and 
                care; and
                    (B) by assisting in the emergency treatment of a 
                patient presenting at a facility where there is no 
                medical record of the patient.
            (2) To contribute to (and be consistent with) the 
        development of the patient assessment instrument provided for 
        under section 545 of the Medicare, Medicaid, and SCHIP Benefits 
        Improvement and Protection Act of 2000 (as enacted into law by 
        section 1(a)(6) of Public Law 106-554), and to assist in 
        minimizing the need for new and different records as patients 
        move from provider to provider.
            (3) To reduce or eliminate the need for redundant records, 
        paperwork, and the repetitive taking of patient histories and 
        administering of tests.
            (4) To minimize medical errors, such as administration of 
        contraindicated drugs.
            (5) To promote and ensure access to best practices of 
        medicine through support of research across institutions.
            (6) To provide a compatible information technology 
        architecture that facilitates future quality and cost-saving 
        needs and that avoids the financing and development of 
        information technology systems that are not readily compatible.
    (e) Staff and Administration.--The provisions of section 4021(d) of 
the Balanced Budget Act of 1997 shall apply to the MITAB in the same 
manner as they applied to the National Bipartisan Commission on the 
Future of Medicare.
    (f) Powers.--The provisions of section 4021(e) of the Balanced 
Budget Act of 1997 shall apply to the MITAB in the same manner as they 
applied to the National Bipartisan Commission on the Future of 
Medicare.
    (g) Termination.--The MITAB shall terminate 30 days after the date 
of submission of its final report under subsection (c)(2).
    (h) Authorization of Appropriations.--There are authorized to be 
appropriated $2,500,000 in fiscal year 2002, $8,000,000 in fiscal year 
2003, and $9,500,000 in fiscal year 2004 to carry out this section. The 
full amount of such appropriation shall be payable from the Federal 
Hospital Insurance Trust Fund under section 1817 of the Social Security 
Act (42 U.S.C. 1395i). Funding for the reports provided under 
subsection (c)(2) shall be from funds appropriated for the 
administrative budget of the Centers for Medicare & Medicaid Services.
answer:

Medication Errors Reduction Act of 2001 - Directs the Secretary of Health and Human Services to establish a program to make grants to eligible entities for the purpose of assisting such entities in offsetting the costs related to purchasing, leasing, developing, and implementing standardized clinical health care informatics systems designed to improve patient safety and reduce adverse events and health care complications resulting from medication errors.Gives special consideration to eligible entities serving a large number of Medicare, Medicaid, and State Children's Health Insurance Program (SCHIP) eligible individuals. Reserves a certain percentage of grant funds for rural hospitals.Terminates the Secretary's authority to make such grants on September 30, 2011.Directs the Secretary to appoint a Medical Information Technology Advisory Board to study and report to Congress on best current practices in medical information technology and certain standardization and security requirements.