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. 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 ``Rural Access to Credit Act of 
2010''.

SEC. 2. BUSINESS AND INDUSTRY DIRECT AND GUARANTEED LOANS.

    (a) Tangible Equity Requirements.--Section 310B(d) of the 
Consolidated Farm and Rural Development Act (7 U.S.C. 1932(d)) is 
amended by striking paragraph (6) and inserting the following:
            ``(6) Equity.--In the case of direct or guaranteed loans 
        under this section, the Secretary shall use commercial lending 
        standards in determining any equity requirement.''.
    (b) General Terms.--Section 310B(g) of the Consolidated Farm and 
Rural Development Act (7 U.S.C. 1932(g)) is amended by adding at the 
end the following:
            ``(10) General terms.--
                    ``(A) Maximum loan guarantee amount.--
                            ``(i) In general.--Notwithstanding any 
                        other provision of this Act, during the period 
                        beginning on the date of enactment of this 
                        paragraph and ending on December 31, 2011, the 
                        Secretary shall guarantee up to 90 percent of a 
                        business and industry loan in an amount of up 
                        to $10,000,000 that is a high priority project, 
                        as determined based on published criteria of 
                        the Secretary that includes rural economic 
                        factors.
                            ``(ii) Subsequent fiscal years.--
                        Notwithstanding any other provision of this 
                        Act, beginning on January 1, 2012, the 
                        Secretary may guarantee up to 80 or 90 percent 
                        (as determined by the Secretary) of a business 
                        and industry loan in an amount of up to 
                        $10,000,000 that is a high priority project, as 
                        determined based on criteria described in 
                        clause (i).
                    ``(B) Line-of-credit loans.--In guaranteeing 
                business and industry loans, the Secretary shall 
                guarantee line-of-credit loans in accordance with 
                section 316(c).
                    ``(C) Refinancing.--
                            ``(i) In general.--A business and industry 
                        loan may be used by a small business to 
                        refinance debt in existence as of the day 
                        before the date on which the loan was made or 
                        guaranteed, if--
                                    ``(I) the project for which the 
                                debt was incurred is viable and will 
                                create or save jobs, as determined by 
                                the Secretary; and
                                    ``(II) as of the date of 
                                application for refinancing--
                                            ``(aa) the underlying loan 
                                        has been current for at least 1 
                                        year; and
                                            ``(bb) the lender is 
                                        providing better rates and 
                                        longer terms than under the 
                                        original loan.
                            ``(ii) Subordinated owner debt.--
                        Subordinated owner debt shall not be eligible 
                        for inclusion in debt described in clause (i).
                    ``(D) Audit standards.--Notwithstanding any other 
                provision of law, the Secretary--
                            ``(i) shall not require audited financial 
                        statements consistent with generally accepted 
                        accounting principles for business and industry 
                        loans of less than $1,000,000; and
                            ``(ii) may waive any requirement for 
                        audited financial statements consistent with 
                        generally accepted accounting principles for 
                        business and industry loans of at least 
                        $1,000,000.
                    ``(E) Calculation of delinquency rates.--To allow 
                accurate comparison of delinquency rates among Federal 
                agencies, in calculating the delinquency rate for 
                business and industry loans, the Secretary shall use 
                the calculation method used by the Administrator of the 
                Small Business Administration.''.
    (c) Sense of Congress Relating to the Rural Microentrepreneur 
Assistance Program.--It is the sense of Congress that in allocating 
discretionary funds of the Secretary of Agriculture, the Secretary of 
Agriculture should give priority to the rural microentrepreneur 
assistance program established under section 379E of the Consolidated 
Farm and Rural Development Act (7 U.S.C. 2008s).
    (d) Budgetary Effects.--The budgetary effects of this Act, for the 
purpose of complying with the Statutory Pay-As-You-Go-Act of 2010, 
shall be determined by reference to the latest statement titled 
``Budgetary Effects of PAYGO Legislation'' for this Act, submitted for 
printing in the Congressional Record by the Chairman of the Senate 
Budget Committee, provided that such statement has been submitted prior 
to the vote on passage.
answer:
Rural Access to Credit Act of 2010 - Amends the Consolidated Farm and Rural Development Act to direct the Secretary of Agriculture (USDA) to use commercial lending standards in determining equity requirements for rural entity direct or guaranteed loans.

Directs the Secretary, through December 31, 2011, to guarantee up to 90% of high priority business and industry loans up to $10 million. Authorizes the Secretary, beginning on January 1, 2012, to guarantee up to 80% or 90% of high priority business and industry loans up to $10 million. Directs the Secretary to guarantee related line-of-credit loans.

Authorizes business and industry loans to be used for refinancing.

Waives audit requirements for business and industry loans under $1 million. Authorizes audit waiver for loans of at least $1 million.

Directs the Secretary to use the Small Business Administration (SBA) calculation method in calculating the delinquency rate for business and industry loans.

Expresses the sense of Congress that in allocating discretionary funds the Secretary should give priority to the rural microentrepreneur assistance program.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teachers for the 21st Century Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The dawn of the 21st century will place increased 
        demands upon our Nation's students that can only be met with 
        the proper instruction from qualified, experienced, and well-
        trained teachers. The teachers of the 21st century must not 
        only be well-versed in increasingly complex subject matters and 
        technologies, but also highly trained in the best techniques to 
        impart these skills to their students.
            (2) Teacher development resources are severely lacking in 
        the majority of school districts across the Nation, leaving 
        many teachers ill-prepared to meet the growing, modern 
        challenges of educating children in the age of a global 
        workforce. Spending less than 3 percent of their resources on 
        teacher development, many American schools have fallen far 
        behind the curve of most corporations and schools in other 
        industrialized nations.
            (3) Over the next 10 years, the Nation will face a 
        tremendous demand for 2,000,000 additional teachers resulting 
        from increased student enrollments and teacher attrition, which 
        will place many school districts in the precarious position of 
        choosing between quantity and quality. Already, the National 
        Commission on Teaching and America's Future has reported that 
        50,000 unqualified teachers have been hired annually on 
        emergency or substandard licenses to meet this growing demand.
            (4) Teacher shortages will unevenly impact high-need urban 
        and rural communities that have the most difficulty attracting 
        and retaining qualified teachers. The National Center for 
        Education Statistics reports that 39 percent of teachers in 
        these communities have neither a college major or minor in 
        their primary field of coursework.

SEC. 3. PURPOSES.

    The purposes of this Act are to establish or expand 10 National 
Teachers Academies, one in each of the 10 regions established by the 
Department of Education and serving at least 1 high-need local 
education agency. The Academies will establish models for local 
educational agencies to improve teaching and learning by meeting the 
21st century challenges of recruiting and retaining qualified teachers, 
and giving teachers the tools they need to prepare their students for 
competition in a global workforce by--
            (1) assembling a team of ``master'' teachers to mentor and 
        train student teachers on how to provide quality instruction;
            (2) increasing the pool of ``master'' teachers by 
        partnering with education institutions that offer a range of 
        professional development opportunities including seminars, 
        institutes, or mini-research sabbaticals focused on the 
        knowledge and skills required in the 21st century;
            (3) providing 1 or more demonstration sites for research-
        based ``best practices'' in increasing student achievement, 
        classroom management and instruction, teacher mentoring, 
        training, and professional staff development;
            (4) increasing collaboration between elementary, secondary, 
        and university faculty to improve the intensity and quality of 
        clinical experiences for prospective teachers;
            (5) working with the regional national educational labs to 
        provide information obtained throughout the research and 
        development process to the Secretary for dissemination to 
        school districts across the Nation;
            (6) entering into a partnership between local educational 
        agencies, State educational agencies, institutions of higher 
        education, education foundations, professional development and 
        recruitment centers, parent groups, corporations, and community 
        organizations;
            (7) providing an opportunity for mid-career professionals 
        to obtain alternative teaching certification;
            (8) offering ongoing professional development opportunities 
        and support and providing opportunities for teachers to engage 
        in research on specific issues of teaching and learning, and 
        developing test curriculum, instruction, and assessment; and
            (9) providing students from disadvantaged communities with 
        challenging curriculum, quality instruction, and an overall 
        outstanding elementary and secondary education experience.

SEC. 4. PROGRAM AUTHORIZATION.

    (a) In General.--The Secretary is authorized to provide grants to 
not more than 10 high-need local educational agencies or eligible 
consortium, one in each of the 10 regions established by the Department 
of Education, to establish or expand National Teachers Academies.
    (b) National Teachers Academy.--Each National Teachers Academy 
shall promote teacher training, professional development and 
recruitment, and curriculum development.

SEC. 5. GRANT AWARDS AND RENEWALS.

    (a) In General.--To be eligible to receive a grant award under this 
Act, a high-need local educational agency or eligible consortium 
shall--
            (1) submit an application to the Secretary at such time, in 
        such manner, and containing such information as the Secretary 
        may reasonably require;
            (2) describe how the agency--
                    (A) will recruit and hire a team of ``master'' 
                teachers to mentor and train student teachers regarding 
                the provision of quality instruction in high-need urban 
                and rural areas;
                    (B) will increase the pool of ``master'' teachers 
                by partnering with education institutions that offer a 
                range of professional development opportunities 
                including seminars, institutes, or mini-research 
                sabbaticals focused on the knowledge and skills 
                required in the 21st century;
                    (C) serve as a demonstration site for ``best 
                practices'' in classroom management and instruction, 
                teacher mentoring, training, and professional staff 
                development;
                    (D) increase collaboration between elementary, 
                secondary, and university faculty to improve the 
                intensity and quality of clinical experiences for 
                prospective teachers;
                    (E) make available knowledge obtained throughout 
                the research and development process to school 
                districts across the Nation;
                    (F) establish a consortium between local 
                educational agencies, State educational agencies, 
                institutions of higher education, education 
                foundations, professional development and recruitment 
                centers, parent groups, corporations, or community 
                organizations;
                    (G) provide an opportunity for mid-career 
                professionals to obtain alternative teaching 
                certification; and
                    (H) offer ongoing professional development 
                opportunities and support and provide opportunities for 
                teachers to engage in action research on specific 
                issues of teaching and learning, and develop test 
                curriculum, instruction, and assessment; and
            (2) provide an assurance that, either directly or through 
        private contributions, the agency will provide non-Federal 
        matching funds equal to not less than 25 percent of the amount 
        of the award for the first 2 years, 35 percent for the 3d and 
        4th years, and 50 percent for the 5th year.
    (b) Renewal.--The Secretary may award each grant for a period not 
to exceed 5 years. These awards may be renewed annually on a 
noncompetitive basis if the Secretary determines that--
            (1) the goals set forth in the application for the initial 
        grant request have been achieved;
            (2) there is promise of continuing progress;
            (3) the non-Federal share of project costs have been met; 
        and
            (4) a plan has been developed for continuing the Academy 
        after Federal funding is no longer available.

SEC. 6. USE OF FUNDS.

    (a) Permitted Uses.--A high-need local educational agency or 
eligible consortium that receives a grant award under this Act shall 
use funds to establish or expand a National Teachers Academy in new or 
existing school facilities and to meet the operating costs of 
establishing such Academy, which may include--
            (1) reasonable startup and initial operating costs;
            (2) training costs related to staff development;
            (3) the costs to purchase books, materials and other 
        equipment, including new technology;
            (4) payment of personnel directly related to the operation 
        of the Academy;
            (5) recruitment costs including scholarship incentives;
            (6) participation in the activities of the consortium; and
            (7) any costs related to the construction, remodeling, or 
        renovation of the facilities to house each National Teachers 
        Academy.
    (b) Limitations.--The Secretary may limit the amounts of funds that 
may be used for remodeling and construction costs as such costs relate 
to the creation or expansion of each National Teachers Academy.

SEC. 7. DEFINITIONS.

    For the purposes of this Act:
            (1) The term ``high-need local educational agency'' means a 
        local educational agency that serves an elementary or secondary 
        school located in an area in which there is--
                    (A) a high percentage of individuals from families 
                with incomes below the poverty line as defined by the 
                Office of Management and Budget, and revised annually 
                in accordance with section 673(2) of the Community 
                Services Block Grant Act (42 U.S.C. 9902(2)) applicable 
                to a family of the size involved;
                    (B) a high percentage of secondary school teachers 
                who have neither a college major or minor in their 
                primary field of coursework; or
                    (C) a high teacher turnover rate.
            (2) The term ``National Teachers Academy'' means a teacher 
        training and professional development program conducted in at 
        least one elementary or secondary school that provides 
        prospective and novice teachers an opportunity to work under 
        the mentorship of master teachers in a laboratory-style 
        setting, and provides professional development opportunities 
        for veteran teachers and curriculum development services.
            (3) The term ``local educational agency'' has the same 
        meaning given such term in section 14101 of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 8801).
            (4) The term ``master teacher'' means a teacher of 
        exceptional expertise and accomplishment who meets high 
        standards as defined by State law, the National Board for 
        Professional Teaching Standards, or the local educational 
        agency in its application for a grant under this Act.
            (5) The term ``eligible consortium'' means a consortium of 
        one or more high-need local educational agencies and one or 
        more institutions of higher education.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this Act 
$75,000,000 for fiscal years 2000 and 2001, and $50,000,000 for each of 
fiscal years 2002, 2003, and 2004.
answer:

Teachers for the 21st Century Act - Authorizes the Secretary of Education to provide grants to up to ten high-need local educational agencies or eligible consortium, one in each of the ten regions established by the Department of Education, to establish or expand National Teachers Academies. 
Requires each Academy to promote teacher training, professional development and recruitment, and curriculum development. 
Sets forth eligibility requirements for grant awards and renewals. Lists permitted uses of grant funds. 
Authorizes appropriations.