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

Q: 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.

A: 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.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Expanding Access to Medical Records 
Act''.

SEC. 2. FULL ACCESS TO MEDICARE INFORMATION BY THE AUTHORIZED 
              REPRESENTATIVE OF A DECEASED BENEFICIARY.

    (a) In General.--Title XVIII of the Social Security Act (42 U.S.C. 
1395 et seq.) is amended by adding at the end the following new 
section:

``full access to medicare information by the authorized representative 
                       of a deceased beneficiary

    ``Sec. 1899.  (a) In General.--In the case of the death of an 
individual entitled to, or enrolled for, benefits under part A or 
enrolled for benefits under part B, the Secretary shall--
            ``(1) make available to the authorized representative of 
        the individual all information concerning the individual's 
        benefits under this title, including--
                    ``(A) the coverage and status of such benefits (as 
                of the day before the individual's death); and
                    ``(B) billing, claims, and payment information 
                regarding items and services furnished to the 
                individual under this title (on or before such day); 
                and
            ``(2) provide such authorized representative access to any 
        source of information maintained by the Federal government with 
        respect to such benefits, including online databases, that the 
        individual had access to during his or her lifetime.
    ``(b) Definition of Authorized Representative; Special Rules.--
            ``(1) In general.--In this section, the term `authorized 
        representative' means an executor, administrator, or other 
        individual who has authority to act on the deceased 
        individual's behalf (as determined by the Secretary under 
        paragraph (2)).
            ``(2) Determination of authorized representative.--
                    ``(A) In general.--The Secretary shall establish 
                procedures under which the Secretary determines whether 
                an individual is an authorized representative of the 
                deceased individual. Under such procedures, the 
                individual seeking such determination shall provide 
                evidence (in such form and such manner as specified by 
                the Secretary) of the individual's legal authority to 
                act on behalf of the deceased individual.
                    ``(B) Timeline for determination.--The Secretary 
                shall make a determination under subparagraph (A) not 
                later than 30 days after receipt of the evidence 
                described in such subparagraph.
            ``(3) Notification and access to information.--After making 
        a determination under paragraph (2) with respect to an 
        individual, the Secretary shall--
                    ``(A) notify the individual of the determination 
                not later than 7 days after the date on which the 
                determination is made; and
                    ``(B) in the case where such individual is so 
                determined to be the authorized representative of the 
                deceased individual, as soon as practicable--
                            ``(i) make available to the authorized 
                        representative the information described in 
                        paragraph (1) of subsection (a); and
                            ``(ii) provide the authorized 
                        representative access to the sources described 
                        in paragraph (2) of such subsection.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date that is 60 days after the date of enactment of this 
Act.

SEC. 3. FULL ACCESS TO MEDICAID INFORMATION BY THE AUTHORIZED 
              REPRESENTATIVE OF A DECEASED BENEFICIARY.

    (a) In General.--Title XIX of the Social Security Act (42 U.S.C. 
1396 et seq.) is amended by adding at the end the following new 
section:

``full access to medicaid information by the authorized representative 
                       of a deceased beneficiary

    ``Sec. 1943.  (a) In General.--In the case of the death of an 
individual enrolled under the State plan for medical assistance or 
under a waiver of such plan, the State Medicaid agency shall--
            ``(1) make available to the authorized representative of 
        the individual all information concerning the individual's 
        benefits under this title, including--
                    ``(A) the coverage and status of such benefits (as 
                of the day before the individual's death); and
                    ``(B) billing, claims, and payment information 
                regarding items and services furnished to the 
                individual under this title (on or before such day); 
                and
            ``(2) provide such authorized representative access to any 
        source of information maintained by the State with respect to 
        such benefits, including online databases, that the individual 
        had access to during his or her lifetime.
    ``(b) Definition of Authorized Representative; Special Rules.--
            ``(1) In this section, the term `authorized representative' 
        means an executor, administrator, or other individual who has 
        authority to act on the deceased individual's behalf (as 
        determined by the State Medicaid agency under paragraph (2)).
            ``(2) Determination of authorized representative.--
                    ``(A) In general.--The State Medicaid agency shall 
                establish procedures under which such agency determines 
                whether an individual qualifies as an authorized 
                representative of the deceased individual. Under such 
                procedures, the individual seeking such a determination 
                shall provide evidence (in such form and such manner as 
                specified by the State Medicaid Agency) of the 
                individual's legal authority to act on behalf of the 
                deceased individual.
                    ``(B) Timeline for determination.--The State 
                Medicaid agency shall make a determination under 
                subparagraph (A) not later than 30 days after receipt 
                of the evidence described in such subparagraph.
            ``(3) Notification and access to information.--After making 
        a determination under paragraph (2) with respect to an 
        individual, the State Medicaid Agency shall--
                    ``(A) notify the individual of the determination 
                not later than 7 days after the date on which the 
                determination is made; and
                    ``(B) in the case where such individual is so 
                determined to be the authorized representative of the 
                deceased individual, as soon as practicable--
                            ``(i) make available to the authorized 
                        representative the information described in 
                        paragraph (1) of subsection (a); and
                            ``(ii) provide the authorized 
                        representative access to the sources described 
                        in paragraph (2) of such subsection.
    ``(c) Definition of State Medicaid Agency.--The term `State 
Medicaid agency' means the State agency responsible for administering 
the State plan established under this title or any waiver of such 
plan.''.
    (b) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendment made by this section shall take effect on the date 
        that is 60 days after the date of enactment of this Act.
            (2) Extension of effective date for state law amendment.--
        In the case of a State plan under this title which the 
        Secretary of Health and Human Services determines requires 
        State legislation in order for the plan to meet the additional 
        requirements imposed by the amendment made by subsection (a), 
        the State plan shall not be regarded as failing to comply with 
        the requirements of such title solely on the basis of its 
        failure to meet these additional requirements 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 the 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 is considered to 
        be a separate regular session of the State legislature.

A: Expanding Access to Medical Records Act - Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to require the Secretary of Health and Human Services (HHS) grant the authorized representative of a deceased beneficiary full access to information with respect to the deceased beneficiary's benefits under the Medicare and Medicaid programs.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hydrogen Tax Incentives Act of 
2007''.

SEC. 2. HYDROGEN INSTALLATION, INFRASTRUCTURE, AND FUEL COSTS.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to foreign tax credit, 
etc.) is amended by adding at the end the following new section:

``SEC. 30D. HYDROGEN INSTALLATION, INFRASTRUCTURE, AND FUEL COSTS.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to the sum of--
            ``(1) the hydrogen installation and infrastructure costs 
        credit determined under subsection (b), and
            ``(2) the hydrogen fuel costs credit determined under 
        subsection (c).
    ``(b) Hydrogen Installation and Infrastructure Costs Credit.--
            ``(1) In general.--For purposes of subsection (a), the 
        hydrogen installation and infrastructure costs credit 
        determined under this subsection with respect to each eligible 
        hydrogen production and distribution facility of the taxpayer 
        is an amount equal to--
                    ``(A) 30 percent of so much of the installation 
                costs which when added to such costs taken into account 
                with respect to such facility for all preceding taxable 
                years under this subparagraph does not exceed $200,000, 
                plus
                    ``(B) 30 percent of so much of the infrastructure 
                costs for the taxable year as does not exceed $200,000 
                with respect to such facility, and which when added to 
                such costs taken into account with respect to such 
                facility for all preceding taxable years under this 
                subparagraph does not exceed $600,000.
        Nothing in this section shall permit the same cost to be taken 
        into account more than once.
            ``(2) Eligible hydrogen production and distribution 
        facility.--For purposes of this subsection, the term `eligible 
        hydrogen production and distribution facility' means a hydrogen 
        production and distribution facility which is placed in service 
        after December 31, 2008.
    ``(c) Hydrogen Fuel Costs Credit.--
            ``(1) In general.--For purposes of subsection (a), the 
        hydrogen fuel costs credit determined under this subsection 
        with respect to each eligible hydrogen device of the taxpayer 
        is an amount equal to the qualified hydrogen expenditure 
        amounts with respect to such device.
            ``(2) Qualified hydrogen expenditure amount.--For purposes 
        of this subsection--
                    ``(A) In general.--The term `qualified hydrogen 
                expenditure amount' means, with respect to each 
                eligible hydrogen energy conversion device of the 
                taxpayer with a production capacity of not more than 25 
                kilowatts of electricity per year, the lesser of--
                            ``(i) 30 percent of the amount paid or 
                        incurred by the taxpayer during the taxable 
                        year for hydrogen which is consumed by such 
                        device, and
                            ``(ii) $2,000.
                In the case of any device which is not owned by the 
                taxpayer at all times during the taxable year, the 
                $2,000 amount in subparagraph (B) shall be reduced by 
                an amount which bears the same ratio to $2,000 as the 
                portion of the year which such device is not owned by 
                the taxpayer bears to the entire year.
                    ``(B) Higher limitation for devices with more 
                production capacity.--In the case of any eligible 
                hydrogen energy conversion device with a production 
                capacity of--
                            ``(i) more than 25 but less than 100 
                        kilowatts of electricity per year, subparagraph 
                        (A) shall be applied by substituting `$4,000' 
                        for `$2,000' each place it appears, and
                            ``(ii) not less than 100 kilowatts of 
                        electricity per year, subparagraph (A) shall be 
                        applied by substituting `$6,000' for `$2,000' 
                        each place it appears.
            ``(3) Eligible hydrogen energy conversion devices.--For 
        purposes of this subsection--
                    ``(A) In general.--The term `eligible hydrogen 
                energy conversion device' means, with respect to any 
                taxpayer, any hydrogen energy conversion device which--
                            ``(i) is placed in service after December 
                        31, 2004, and
                            ``(ii) is wholly owned by the taxpayer 
                        during the taxable year.
                If an owner of a device (determined without regard to 
                this subparagraph) provides to the primary user of such 
                device a written statement that such user shall be 
                treated as the owner of such device for purposes of 
                this section, then such user (and not such owner) shall 
                be so treated.
                    ``(B) Hydrogen energy conversion device.--The term 
                `hydrogen energy conversion device' means--
                            ``(i) any electrochemical device which 
                        converts hydrogen into electricity, and
                            ``(ii) any combustion engine which burns 
                        hydrogen as a fuel.
    ``(d) Reduction in Basis.--For purposes of this subtitle, if a 
credit is allowed under this section for any expenditure with respect 
to any property, the increase in the basis of such property which would 
(but for this paragraph) result from such expenditure shall be reduced 
by the amount of the credit so allowed.
    ``(e) Application With Other Credits.--
            ``(1) Business credit treated as part of general business 
        credit.--So much of the credit which would be allowed under 
        subsection (a) for any taxable year (determined without regard 
        to this subsection) that is attributable to amounts which (but 
        for subsection (g) would be allowed as a deduction under 
        section 162 shall be treated as a credit listed in section 
        38(b) for such taxable year (and not allowed under subsection 
        (a)).
            ``(2) Personal credit.--The credit allowed under subsection 
        (a) (after the application of paragraph (1)) for any taxable 
        year shall not exceed the excess (if any) of--
                    ``(A) the regular tax liability (as defined in 
                section 26(b)) reduced by the sum of the credits 
                allowable under subpart A and sections 27, 30, 30B, and 
                30C, over
                    ``(B) the tentative minimum tax for the taxable 
                year.
    ``(f) Denial of Double Benefit.--The amount of any deduction or 
other credit allowable under this chapter for any cost taken into 
account in determining the amount of the credit under subsection (a) 
shall be reduced by the amount of such credit attributable to such 
cost.
    ``(g) Recapture.--The Secretary shall, by regulations, provided for 
recapturing the benefit of any credit allowable under subsection (a) 
with respect to any property which ceases to be property eligible for 
such credit.
    ``(h) Election Not To Take Credit.--No credit shall be allowed 
under subsection (a) for any property if the taxpayer elects not to 
have this section apply to such property.
    ``(i) Regulations.--The Secretary shall prescribe such regulations 
as necessary to carry out the provisions of this section.
    ``(j) Termination.--This section shall not apply to any costs after 
December 31, 2010.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of the Internal Revenue Code of 1986 is 
        amended by striking ``plus'' at the end of paragraph (30), by 
        striking the period at the end of paragraph (31) and inserting 
        ``plus'', and by adding at the end the following new paragraph:
            ``(32) the portion of the hydrogen installation, 
        infrastructure, and fuel credit to which section 30D(e)(1) 
        applies.''.
            (2) Section 55(c)(3) of such Code is amended by inserting 
        ``30D(e)(2),'' after ``30C(d)(2),''.
            (3) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (36), by striking the period at 
        the end of paragraph (37) and inserting ``, and'', and by 
        adding at the end the following new paragraph:
            ``(38) to the extent provided in section 30D(d).''.
            (4) Section 6501(m) of such Code is amended by inserting 
        ``30D(h),'' after ``30C(e)(5),''.
            (5) The table of sections for subpart B of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 30C the following new item:

``Sec. 30D. Hydrogen installation, infrastructure, and fuel costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2007, in taxable 
years ending after such date.

A:
Hydrogen Tax Incentives Act of 2007 - Amends the Internal Revenue Code to allow a tax credit through December 31, 2010, for hydrogen installation and infrastructure costs and hydrogen fuel costs.
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