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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``John R. Justice Prosecutors and 
Defenders Incentive Act of 2007''.

SEC. 2. LOAN REPAYMENT FOR PROSECUTORS AND DEFENDERS.

    Title I of the Omnibus Crime Control and Safe Streets Act of 1968 
(42 U.S.C. 3711 et seq.) is amended by adding at the end the following:

     ``PART JJ--LOAN REPAYMENT FOR PROSECUTORS AND PUBLIC DEFENDERS

``SEC. 3111. GRANT AUTHORIZATION.

    ``(a) Purpose.--The purpose of this section is to encourage 
qualified individuals to enter and continue employment as prosecutors 
and public defenders.
    ``(b) Definitions.--In this section:
            ``(1) Prosecutor.--The term `prosecutor' means a full-time 
        employee of a State or local agency who--
                    ``(A) is continually licensed to practice law; and
                    ``(B) prosecutes criminal cases at the State or 
                local level.
            ``(2) Public defender.--The term `public defender' means an 
        attorney who--
                    ``(A) is continually licensed to practice law; and
                    ``(B) is--
                            ``(i) a full-time employee of a State or 
                        local agency or a nonprofit organization 
                        operating under a contract with a State or unit 
                        of local government, that provides legal 
                        representation to indigent persons in criminal 
                        cases; or
                            ``(ii) employed as a full-time Federal 
                        defender attorney in a defender organization 
                        established pursuant to subsection (g) of 
                        section 3006A of title 18, United States Code, 
                        that provides legal representation to indigent 
                        persons in criminal cases.
            ``(3) Student loan.--The term `student loan' means--
                    ``(A) a loan made, insured, or guaranteed under 
                part B of title IV of the Higher Education Act of 1965 
                (20 U.S.C. 1071 et seq.), excluding a loan under 
                section 428C of such Act, except as provided under 
                subparagraph (C);
                    ``(B) a loan made under part D or E of title IV of 
                the Higher Education Act of 1965 (20 U.S.C. 1087a et 
                seq. and 1087aa et seq.), excluding a loan under 
                section 455(g) of such Act, except as provided under 
                subparagraph (C); and
                    ``(C) a loan made under section 428C or 455(g) of 
                the Higher Education Act of 1965 (20 U.S.C. 1078-3 and 
                1087e(g)) to the extent that such loan was used to 
                repay a Federal Direct Stafford Loan, a Federal Direct 
                Unsubsidized Stafford Loan, or a loan made under 
                section 428 or 428H of such Act.
    ``(c) Program Authorized.--The Attorney General shall establish a 
program by which the Department of Justice shall assume the obligation 
to repay a student loan, by direct payments on behalf of a borrower to 
the holder of such loan, in accordance with subsection (d), for any 
borrower who--
            ``(1) is employed as a prosecutor or public defender; and
            ``(2) is not in default on a loan for which the borrower 
        seeks forgiveness.
    ``(d) Terms of Agreement.--
            ``(1) In general.--To be eligible to receive repayment 
        benefits under subsection (c), a borrower shall enter into a 
        written agreement that specifies that--
                    ``(A) the borrower will remain employed as a 
                prosecutor or public defender for a required period of 
                service of not less than 3 years, unless involuntarily 
                separated from that employment;
                    ``(B) if the borrower is involuntarily separated 
                from employment on account of misconduct, or 
                voluntarily separates from employment, before the end 
                of the period specified in the agreement, the borrower 
                will repay the Attorney General the amount of any 
                benefits received by such employee under this section;
                    ``(C) if the borrower is required to repay an 
                amount to the Attorney General under subparagraph (B) 
                and fails to repay such amount, a sum equal to that 
                amount shall be recoverable by the Federal Government 
                from the borrower (or such borrower's estate, if 
                applicable) by such methods as are provided by law for 
                the recovery of amounts owed to the Federal Government;
                    ``(D) the Attorney General may waive, in whole or 
                in part, a right of recovery under this subsection if 
                it is shown that recovery would be against equity and 
                good conscience or against the public interest; and
                    ``(E) the Attorney General shall make student loan 
                payments under this section for the period of the 
                agreement, subject to the availability of 
                appropriations.
            ``(2) Repayments.--
                    ``(A) In general.--Any amount repaid by, or 
                recovered from, a borrower or the estate of a borrower 
                under this subsection shall be credited to the 
                appropriation account from which the amount involved 
                was originally paid.
                    ``(B) Merger.--Any amount credited under 
                subparagraph (A) shall be merged with other sums in 
                such account and shall be available for the same 
                purposes and period, and subject to the same 
                limitations, if any, as the sums with which the amount 
                was merged.
            ``(3) Limitations.--
                    ``(A) Student loan payment amount.--Student loan 
                repayments made by the Attorney General under this 
                section shall be made subject to such terms, 
                limitations, or conditions as may be mutually agreed 
                upon by the borrower and the Attorney General in an 
                agreement under paragraph (1), except that the amount 
                paid by the Attorney General under this section shall 
                not exceed--
                            ``(i) $10,000 for any borrower in any 
                        calendar year; or
                            ``(ii) an aggregate total of $60,000 in the 
                        case of any borrower.
                    ``(B) Beginning of payments.--Nothing in this 
                section shall authorize the Attorney General to pay any 
                amount to reimburse a borrower for any repayments made 
                by such borrower prior to the date on which the 
                Attorney General entered into an agreement with the 
                borrower under this subsection.
    ``(e) Additional Agreements.--
            ``(1) In general.--On completion of the required period of 
        service under an agreement under subsection (d), the borrower 
        and the Attorney General may, subject to paragraph (2), enter 
        into an additional agreement in accordance with subsection (d).
            ``(2) Term.--An agreement entered into under paragraph (1) 
        may require the borrower to remain employed as a prosecutor or 
        public defender for less than 3 years.
    ``(f) Award Basis; Priority.--
            ``(1) Award basis.--Subject to paragraph (2), the Attorney 
        General shall provide repayment benefits under this section on 
        a first-come, first-served basis, and subject to the 
        availability of appropriations.
            ``(2) Priority.--The Attorney General shall give priority 
        in providing repayment benefits under this section in any 
        fiscal year to a borrower who--
                    ``(A) received repayment benefits under this 
                section during the preceding fiscal year; and
                    ``(B) has completed less than 3 years of the first 
                required period of service specified for the borrower 
                in an agreement entered into under subsection (d).
    ``(g) Regulations.--The Attorney General is authorized to issue 
such regulations as may be necessary to carry out the provisions of 
this section.
    ``(h) Authorization of Appropriations.--There are authorized to be 
appropriated to carry out this section $25,000,000 for fiscal year 2008 
and such sums as may be necessary for each succeeding fiscal year.''.

Output: John R. Justice Prosecutors and Defenders Incentive Act of 2007- Amends the Omnibus Crime Control and Safe Streets Act of 1968 to direct the Attorney General to assume the obligation to repay student loans for borrowers who agree to remain employed, for at least three years, as: (1) state or local criminal prosecutors; or (2) state, local, or federal public defenders in criminal cases. Allows a borrower and the Attorney General to enter into an additional loan repayment agreement, after the required three-year period, for a successive period of service which may be less than three years. Limits the amount paid under such program on behalf of any borrower to $10,000 per calendar year and $60,000 total.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN 
              PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
(relating to accelerated cost recovery system) is amended by adding at 
the end thereof the following new subsection:
    ``(k) Deduction Adjustment To Allow Equivalent of Expensing for 
Certain Property Placed in Service After December 31, 2001.--
            ``(1) In general.--In the case of tangible property placed 
        in service after December 31, 2001, the deduction under this 
        section with respect to such property--
                    ``(A) shall be determined by substituting `150 
                percent' for `200 percent' in subsection (b)(1) in the 
                case of property to which the 200 percent declining 
                balance method would otherwise apply, and
                    ``(B) for any taxable year after the taxable year 
                during which the property is placed in service shall 
                be--
                            ``(i) the amount determined under this 
                        section for such taxable year without regard to 
                        this subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year.
            ``(2) Applicable neutral cost recovery ratio.--For purposes 
        of paragraph (1)--
                    ``(A) In general.--The applicable neutral cost 
                recovery ratio for the property for any taxable year is 
                the number determined by--
                            ``(i) dividing--
                                    ``(I) the gross domestic product 
                                deflator for the calendar quarter 
                                ending in such taxable year which 
                                corresponds to the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, by
                                    ``(II) the gross domestic product 
                                deflator for the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, and
                            ``(ii) then multiplying the number 
                        determined under clause (i) by the number equal 
                        to 1.035 to the nth power where `n' is the 
                        number of full years in the period beginning on 
                        the 1st day of the calendar quarter during 
                        which the property was placed in service by the 
                        taxpayer and ending on the day before the 
                        beginning of the corresponding calendar quarter 
                        ending during such taxable year.
                The applicable neutral cost recovery ratio shall never 
                be less than 1. The applicable neutral cost recovery 
                ratio shall be rounded to the nearest \1/1000\.
                    ``(B) Special rule for certain property.--In the 
                case of property described in paragraph (2) or (3) of 
                subsection (b) or in subsection (g), the applicable 
                neutral cost recovery ratio shall be determined without 
                regard to subparagraph (A)(ii).
            ``(3) Gross domestic product deflator.--For purposes of 
        paragraph (2), the gross domestic product deflator for any 
        calendar quarter is the implicit price deflator for the gross 
        domestic product for such quarter (as shown in the first 
        revision thereof).
            ``(4) Election not to have subsection apply.--This 
        subsection shall not apply to any property if the taxpayer 
        elects not to have this subsection apply to such property. Such 
        an election, once made, shall be irrevocable.
            ``(5) Churning transactions.--This subsection shall not 
        apply to any property if this section would not apply to such 
        property were subsection (f)(5)(A)(ii) applied by substituting 
        `2002' for `1981' and `2001' for `1980'.
            ``(6) Additional deduction not to affect basis or 
        recapture.--
                    ``(A) In general.--The additional amount determined 
                under this section by reason of this subsection shall 
                not be taken into account in determining the adjusted 
                basis of any property or of any interest in a pass-thru 
                entity which holds such property and shall not be 
                treated as a deduction for depreciation for purposes of 
                sections 1245 and 1250.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Minimum Tax Treatment.--
            (1) Paragraph (1) of section 56(a) of such Code is amended 
        by adding at the end thereof the following new subparagraph:
                    ``(E) Use of neutral cost recovery ratio.--In the 
                case of property to which section 168(k) applies and 
                which is placed in service after December 31, 2001, the 
                deduction allowable under this paragraph with respect 
                to such property for any taxable year (after the 
                taxable year during which the property is placed in 
                service) shall be--
                            ``(i) the amount so allowable for such 
                        taxable year without regard to this 
                        subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year (as determined 
                        under section 168(k)).
                This subparagraph shall not apply to any property with 
                respect to which there is an election in effect not to 
                have section 168(k)) apply.''
            (2) Subparagraph (C) of section 56(g)(4) of such Code is 
        amended by adding at the end the following new clause:
                            ``(v) Neutral cost recovery deduction.--
                        Clause (i) shall not apply to the additional 
                        deduction allowable by reason of section 
                        168(k).''
    (c) Coordination With Depreciation Limitation on Certain 
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is 
amended by adding at the end the following new sentence: ``For purposes 
of this clause, the unrecovered basis of any passenger automobile shall 
be treated as including the additional amount determined under section 
168 by reason of subsection (k) thereof to the extent not allowed as a 
deduction by reason of this paragraph for any taxable year in the 
recovery period.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2001.

Output: Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.


Input: Consider Input: SECTION 1. MEDICAID COVERAGE FOR PATIENT NAVIGATOR SERVICES.

    (a) State Plan Requirement.--Section 1902(a) of the Social Security 
Act (42 U.S.C. 1396a(a)) is amended--
            (1) in paragraph (82)(C), by striking ``and'' at the end;
            (2) in paragraph (83), by striking the period at the end 
        and inserting ``; and''; and
            (3) by inserting after paragraph (83) the following:
            ``(84) provide that the State shall reimburse an eligible 
        entity (as such term is defined in subsection (ll)(1)) for any 
        patient navigator service (as such term is defined in 
        subsection (ll)(3)) that is--
                    ``(A) provided to an individual who is eligible for 
                medical assistance under the State plan; and
                    ``(B) provided by a patient navigator (as such term 
                is defined in subsection (ll)(2)) through the eligible 
                entity.''.
    (b) Patient Navigator Services Definitions.--Section 1902 of the 
Social Security Act is amended by adding at the end the following:
    ``(ll) Patient Navigator Services Definitions.--For purposes of 
subsection (a)(84):
            ``(1) Eligible entity.--The term `eligible entity' means an 
        entity that--
                    ``(A) is an eligible entity (as such term is 
                defined in section 340A(l)(1) of the Public Health 
                Service Act); and
                    ``(B) complies with the following requirements of 
                section 340A of the Public Health Service Act:
                            ``(i) Subsection (b) (relating to patient 
                        navigator duties and community knowledge).
                            ``(ii) Subsection (c) (relating to 
                        prohibitions).
                            ``(iii) Subsection (e) (relating to 
                        applications).
                            ``(iv) Subsection (j)(3) (relating to 
                        reports).
            ``(2) Patient navigator.--
                    ``(A) In general.--The term `patient navigator' has 
                the meaning given such term in section 340A(l)(3) of 
                the Public Health Service Act.
                    ``(B) Consultation.--
                            ``(i) In general.--The Secretary shall 
                        consult with the patient navigation advisory 
                        committee to the extent necessary to further 
                        clarify the definition of the term `patient 
                        navigator' for purposes of subsection (a)(84), 
                        including establishing requirements to ensure 
                        adequate training for such navigators, such as 
                        developing a training curriculum.
                            ``(ii) Membership.--The Secretary shall 
                        convene a patient navigation advisory committee 
                        and the members of such committee shall 
                        include--
                                    ``(I) representatives from relevant 
                                Federal departments and agencies, 
                                including the National Institutes of 
                                Health, the Centers for Disease Control 
                                and Prevention, the Health Resources 
                                and Services Administration, and the 
                                Centers for Medicare & Medicaid 
                                Services; and
                                    ``(II) individuals and 
                                representatives of public and private 
                                organizations with expertise in patient 
                                navigation.
            ``(3) Patient navigator services.--The term `patient 
        navigator service' means a service that is a duty specified 
        under paragraphs (1) through (6) of subsection (b) of section 
        340A of the Public Health Service Act and that is provided by a 
        patient navigator (as defined in section 340A(l)(3) of the 
        Public Health Service Act), through an eligible entity.''.
    (c) Treatment as Medical Assistance for Purposes of FMAP.--Section 
1905(a) of the Social Security Act (42 U.S.C. 1396d(a)) is amended--
            (1) in paragraph (28), by striking ``and'' at the end;
            (2) by redesignating paragraph (29) as paragraph (30); and
            (3) by inserting after paragraph (28) the following:
            ``(29) patient navigator services (as such term is defined 
        in section 1902(ll)(3)) that are provided in a manner that 
        meets the requirements of section 1902(a)(84); and''.
    (d) Effective Date.--
            (1) In general.--Subject to paragraph (2), the amendments 
        made this section shall apply to patient navigator services 
        provided after the first day of the first calendar year that 
        begins after the date of enactment of this Act.
            (2) Exception for state legislation.--In the case of a 
        State plan under title XIX of the Social Security Act, which 
        the Secretary of Health and Human Services determines requires 
        State legislation in order for the respective plan to meet any 
        requirement imposed by amendments made by this Act, the 
        respective plan shall not be regarded as failing to comply with 
        the requirements of such title solely on the basis of its 
        failure to meet such an additional requirement before the first 
        day of the first calendar quarter beginning after the close of 
        the first regular session of the State legislature that begins 
        after the date of enactment of this Act. For purposes of the 
        previous sentence, in the case of a State that has a 2-year 
        legislative session, each year of the session shall be 
        considered to be a separate regular session of the State 
        legislature.


Output: Amends title XIX (Medicaid) of the Social Security Act to require a state Medicaid plan to provide for state reimbursement of an eligible entity for any patient navigator service provided to a Medicaid-eligible individual.

Includes within the definition of "medical assistance" certain patient navigator services defined under the Public Health Service Act (PHSA) as assisting in specified ways individuals who are at risk for or who have cancer or other chronic diseases.

Treats as eligible entities those identified under PHSA as public or nonprofit private health centers (including federally qualified health centers), health facilities operated by or pursuant to a contract with the Indian Health Service, hospitals, cancer centers, rural health clinics, academic health centers, or nonprofit entities that enter into a partnership or coordinate referrals with such a center, clinic, facility, or hospital to provide patient navigator services.