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 ``Protection of Lawful Commerce in 
Arms Act''.

SEC 2. AMENDMENT TO ORGANIC ACT.

    The Act entitled ``An Act to establish the Department of Commerce 
and Labor'', approved February 14, 1903 (15 U.S.C. 1501 et seq.), is 
amended by redesignating section 13 as section 14 and by inserting 
after section 12 the following:

``SEC. 13. RESTRICTION ON COMMERCE.

    ``(a) Secretary of Commerce List.--The Secretary of Commerce shall 
establish and maintain a list consisting of each person that notifies 
the Secretary under subsection (b) that it is a manufacturer or seller 
in interstate or foreign commerce of a firearm or ammunition product or 
is a trade association representing such manufacturers or sellers. The 
list shall contain the name of the person, the chief executive officer 
of the person, and the address and location of the headquarters of the 
person. The Secretary shall maintain and update the list and may 
publish the list in the Federal Register.
    ``(b) Notification.--Each person that--
            ``(1) is a manufacturer in interstate or foreign commerce 
        of a firearm or ammunition product, and is licensed to engage 
        in business as such manufacturer to the extent required under 
        chapter 44 of title 18, United States Code,
            ``(2) is a seller in interstate or foreign commerce of a 
        firearm or ammunition product, and is licensed to engage in 
        business as such seller to the extent required under chapter 44 
        of title 18, United States Code, or
            ``(3) is a trade association representing such 
        manufacturers or sellers,
 may notify the Secretary of its existence and provide to the Secretary 
the information described in subsection (a).
    ``(c) Freedom From Restriction.--Conduct that--
            ``(1)(A) is carried out by a manufacturer in interstate or 
        foreign commerce of a firearm or ammunition product, involves 
        such firearm or ammunition product, and is described in 
        paragraph (4) of subsection (d);
            ``(B) is carried out by a seller in interstate or foreign 
        commerce of a firearm or ammunition product, involves a firearm 
        or ammunition product, and is described in paragraph (6) of 
        subsection (d); or
            ``(C) is carried out by a trade association in the course 
        of organizing, advising, or representing its members who are 
        manufacturers in interstate or foreign commerce of a firearm or 
        ammunition product, or who are sellers in interstate or foreign 
        commerce of a firearm or ammunition product, with respect to 
        conduct of such manufacturers or sellers described in paragraph 
        (4) or (6) of subsection (d), as the case may be; and
            ``(2) is lawful under chapter 44 of title 18, United States 
        Code, or under applicable State law;
shall not be a basis for imposing a restriction on interstate or 
foreign commerce on a person on the list described in subsection (a) as 
a result of harm caused by the criminal or other unlawful misuse of 
such firearm or ammunition product by any other person.
    ``(d) Definitions.--In this section:
            ``(1) Ammunition product.--The term `ammunition product' 
        means `ammunition' as defined in section 921(a)(17) of title 
        18, United States Code, and includes a component part of such 
        ammunition product that has been shipped or transported in 
        interstate or foreign commerce.
            ``(2) Firearm product.--The term `firearm product' means 
        `firearm' as defined in subparagraph (A) or (B) section 
        921(a)(3) of title 18, United States Code, and includes any 
        `antique firearm' as defined in section 921(a)(16) of such 
        title, and includes a component part of such a firearm that has 
        been shipped or transported in interstate or foreign commerce.
            ``(3) Interstate or foreign commerce.--The term `interstate 
        or foreign commerce' has the  meaning given that term in 
section 921(a)(2) of title 18, United States Code.
            ``(4) Manufacturer.--The term `manufacturer in interstate 
        or foreign commerce of a firearm or ammunition product' means--
                    ``(A) a person who, in the course of a business in 
                interstate or foreign commerce to import, make, 
                produce, create, assemble, design, or formulate a 
                firearm or ammunition product, imports, makes, 
                produces, creates, assembles, designs, or formulates a 
                firearm or ammunition product, or engages another 
                person to import, make, produce, create, assemble, 
                design, or formulate a firearm or ammunition product;
                    ``(B) a seller in interstate or foreign commerce of 
                a firearm or ammunition product made by another person, 
                but only with respect to an aspect of the firearm or 
                ammunition product that the seller makes, produces, 
                creates, assembles, designs, or formulates; and
                    ``(C) any seller in interstate or foreign commerce 
                of a firearm or ammunition product on which, or on the 
                packaging of which, the seller is also represented as 
                the manufacturer of the firearm or ammunition product.
            ``(5) Restriction on interstate or foreign commerce.--The 
        term `restriction on interstate or foreign commerce'--
                    ``(A) means--
                            ``(i) civil damages or equitable relief, or
                            ``(ii) any other limitation or condition,
                awarded or ordered by a Federal, State, or local court, 
                that restricts the ability of a person listed under 
                subsection (a) to freely engage in interstate or 
                foreign commerce with respect to firearm or ammunition 
                products, or of a trade association listed under 
                subsection (a) to freely engage in lawful activities on 
                behalf of its membership; and
                    ``(B) does not include any damages, equitable 
                relief, or other limitation or condition arising from--
                            ``(i) breach of contract or warranty in 
                        connection with the purchase of a firearm or 
                        ammunition product; or
                            ``(ii) physical injuries or property damage 
                        resulting directly from the failure to function 
                        or improper functioning of a firearm or 
                        ammunition product, when used as intended, due 
                        to a defect in design or manufacture.
            ``(6) Seller.--The term `seller in interstate or foreign 
        commerce of a firearm or ammunition product' means a person 
        who--
                    ``(A) in the course of a business conducted in 
                interstate or foreign commerce for such purpose, sells, 
                distributes, rents, leases, prepares, blends, packages, 
                labels, or otherwise is involved in placing a firearm 
                or ammunition product in the stream of commerce; or
                    ``(B) in the course of a business conducted in 
                interstate or foreign commerce for such purpose, 
                installs, repairs, refurbishes, reconditions, or 
                maintains an aspect of a firearm or ammunition product.
            ``(7) State.--The term `State' includes the District of 
        Columbia, the Commonwealth of Puerto Rico, and any territory or 
        possession of the United States.
            ``(8) Trade association.--The term `trade association' 
        means any association or business organization (whether or not 
        incorporated under the laws of any State), 2 or more members of 
        which are manufacturers or sellers in interstate or foreign 
        commerce of a firearm or ammunition product.
    ``(e) Limitation on Use of List.--No officer, agency, or 
instrumentality of the United States may use the list established and 
maintained under this section for any purpose other than the 
enforcement of the provisions of this section, nor shall the list be 
used or allowed to be used in any way that would result in the creation 
of any registry of firearms, firearm owners, or firearm purchasers by 
the United States, or by any State or any political subdivision 
thereof.''.
[A]: Protection of Lawful Commerce in Arms Act - Amends the Organic Act establishing the Department of Commerce to direct the Secretary of Commerce to establish and maintain a list of each person that notifies the Secretary that it is a manufacturer or seller that is: (1) licensed to engage in interstate or foreign commerce of a firearm (including antique firearm) or ammunition product; or (2) is a trade association representing such manufacturers or sellers. Declares that any lawful conduct carried out by a manufacturer or seller in interstate or foreign commerce of a firearm or ammunition product, or lawful conduct carried out by a trade association in the course of representing such manufacturers or sellers, shall not be the basis for imposing a restriction on such commerce (the award of civil damages, equitable relief, or any other specified limitation) as a result of harm caused by the criminal or other unlawful misuse of such firearm or ammunition product by any other person.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Emergency Centers 
Establishment Act''.

SEC. 2. ESTABLISHMENT OF NATIONAL EMERGENCY CENTERS.

    (a) In General.--In accordance with the requirements of this Act, 
the Secretary of Homeland Security shall establish not fewer than 6 
national emergency centers on military installations.
    (b) Purpose of National Emergency Centers.--The purpose of a 
national emergency center shall be to use existing infrastructure--
            (1) to provide temporary housing, medical, and humanitarian 
        assistance to individuals and families dislocated due to an 
        emergency or major disaster;
            (2) to provide centralized locations for the purposes of 
        training and ensuring the coordination of Federal, State, and 
        local first responders;
            (3) to provide centralized locations to improve the 
        coordination of preparedness, response, and recovery efforts of 
        government, private, and not-for-profit entities and faith-
        based organizations; and
            (4) to meet other appropriate needs, as determined by the 
        Secretary of Homeland Security.

SEC. 3. DESIGNATION OF MILITARY INSTALLATIONS AS NATIONAL EMERGENCY 
              CENTERS.

    (a) In General.--Not later than 60 days after the date of the 
enactment of this Act, the Secretary of Homeland Security, in 
consultation with the Secretary of Defense, shall designate not fewer 
than 6 military installations as sites for the establishment of 
national emergency centers.
    (b) Minimum Requirements.--A site designated as a national 
emergency center shall be--
            (1) capable of meeting for an extended period of time the 
        housing, health, transportation, education, and humanitarian 
        needs of a large number of individuals affected by an emergency 
        or major disaster;
            (2) environmentally safe and shall not pose a health risk 
        to individuals who may use the center;
            (3) capable of accommodating major disaster preparedness 
        and response drills, operations, and procedures; and
            (4) easily accessible at all times, including during an 
        emergency or major disaster.
    (c) Location of National Emergency Centers.--There shall be 
established not fewer than one national emergency center in each of the 
following areas:
            (1) The area consisting of Federal Emergency Management 
        Agency Regions I, II, and III.
            (2) The area consisting of Federal Emergency Management 
        Agency Region IV.
            (3) The area consisting of Federal Emergency Management 
        Agency Regions V and VII.
            (4) The area consisting of Federal Emergency Management 
        Agency Region VI.
            (5) The area consisting of Federal Emergency Management 
        Agency Regions VIII and X.
            (6) The area consisting of Federal Emergency Management 
        Agency Region IX.
    (d) Preference for Designation of Closed Military Installations.--
Wherever possible, the Secretary of Homeland Security, in consultation 
with the Secretary of Defense, shall designate a closed military 
installation as a site for a national emergency center. If the 
Secretaries of Homeland Security and Defense jointly determine that 
there is not a sufficient number of closed military installations that 
meet the requirements of subsections (b) and (c), the Secretaries shall 
jointly designate portions of existing military installations other 
than closed military installations as national emergency centers.
    (e) Transfer of Control of Closed Military Installations.--If a 
closed military installation is designated as a national emergency 
center, not later than 180 days after the date of designation, the 
Secretary of Defense shall transfer to the Secretary of Homeland 
Security administrative jurisdiction over such closed military 
installation.
    (f) Cooperative Agreement for Joint Use of Existing Military 
Installations.--If an existing military installation other than a 
closed military installation is designated as a national emergency 
center, not later than 180 days after the date of designation, the 
Secretary of Homeland Security and the Secretary of Defense shall enter 
into a cooperative agreement to provide for the establishment of the 
national emergency center.
    (g) Reports.--
            (1) Preliminary report.-- Not later than 90 days after the 
        date of the enactment of this Act, the Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, shall 
        submit to Congress a report that contains for each designated 
        site--
                    (A) an outline of the reasons why the site was 
                selected;
                    (B) an outline of the need to construct, repair, or 
                update any existing infrastructure at the site;
                    (C) an outline of the need to conduct any necessary 
                environmental clean-up at the site;
                    (D) an outline of preliminary plans for the 
                transfer of control of the site from the Secretary of 
                Defense to the Secretary of Homeland Security, if 
                necessary under subsection (e); and
                    (E) an outline of preliminary plans for entering 
                into a cooperative agreement for the establishment of a 
                national emergency center at the site, if necessary 
                under subsection (f).
            (2) Update report.--Not later than 120 days after the date 
        of the enactment of this Act, the Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, shall 
        submit to Congress a report that contains for each designated 
        site--
                    (A) an update on the information contained in the 
                report as required by paragraph (1);
                    (B) an outline of the progress made toward the 
                transfer of control of the site, if necessary under 
                subsection (e);
                    (C) an outline of the progress made toward entering 
                a cooperative agreement for the establishment of a 
                national emergency center at the site, if necessary 
                under subsection (f); and
                    (D) recommendations regarding any authorizations 
                and appropriations that may be necessary to provide for 
                the establishment of a national emergency center at the 
                site.
            (3) Final report.--Not later than 1 year after the date of 
        the enactment of this Act, the Secretary of Homeland Security, 
        acting jointly with the Secretary of Defense, shall submit to 
        Congress a report that contains for each designated site--
                    (A) finalized information detailing the transfer of 
                control of the site, if necessary under subsection (e);
                    (B) the finalized cooperative agreement for the 
                establishment of a national emergency center at the 
                site, if necessary under subsection (f); and
                    (C) any additional information pertinent to the 
                establishment of a national emergency center at the 
                site.
            (4) Additional reports.--The Secretary of Homeland 
        Security, acting jointly with the Secretary of Defense, may 
        submit to Congress additional reports as necessary to provide 
        updates on steps being taken to meet the requirements of this 
        Act.

SEC. 4. LIMITATIONS ON STATUTORY CONSTRUCTION.

    This Act does not affect--
            (1) the authority of the Federal Government to provide 
        emergency or major disaster assistance or to implement any 
        disaster mitigation and response program, including any program 
        authorized by the Robert T. Stafford Disaster Relief and 
        Emergency Assistance Act (42 U.S.C. 5121 et seq.); or
            (2) the authority of a State or local government to respond 
        to an emergency.

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated $125,000,000 for each of 
fiscal years 2006 and 2007 to carry out this Act. Such funds shall 
remain available until expended.

SEC. 6. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Closed military installation.--The term ``closed 
        military installation'' means a military installation, or 
        portion thereof, approved for closure in 2005 under the Defense 
        Base Closure and Realignment Act of 1990 (part A of title XXIX 
        of Public Law 101-510; 10 U.S.C. 2687 note).
            (2) Emergency.--The term ``emergency'' has the meaning 
        given such term in section 102 of the Robert T. Stafford 
        Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122).
            (3) Major disaster.--The term ``major disaster'' has the 
        meaning given such term in section 102 of the Robert T. 
        Stafford Disaster Relief and Emergency Assistance Act (42 
        U.S.C. 5122).
            (4) Military installation.--The term ``military 
        installation'' has the meaning given such term in section 2910 
        of the Defense Base Closure and Realignment Act of 1990 (part A 
        of title XXIX of Public Law 101-510; 10 U.S.C. 2687 note).
[A]: National Emergency Centers Establishment Act - Directs the Secretary of Homeland Security to establish at least six national emergency centers on mililtary installations to provide: (1) temporary housing, medical, and humanitarian assistance to individuals and families dislocated due to an emergency or major disaster; and (2) centralized locations for the training and coordination of federal, state, and local first responders, and to improve coordination of preparedness, response, and recovery efforts of government, private, and not-for-profit entities and faith-based organizations.

Requires the use of such centers to meet other appropriate needs determined by the Secretary.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Healthy Workforce Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The United States has more than 12 million employers 
        and approximately 135 million working adults.
            (2) The use of effective worksite policies and programs can 
        reduce health risks and improve the quality of life for the 135 
        million full-time and part-time workers in the United States.
            (3) Workers spend more than one-third of their day on the 
        job and, as a result, employers are in a unique position to 
        promote the health and safety of their employees.
            (4) Chronic diseases such as heart disease, stroke, cancer, 
        obesity, and diabetes are among the most prevalent and costly 
        worker health problems for most employers.
            (5) The use by employers of effective worksite policies and 
        programs can reduce health risks and improve the quality of 
        life for their employees.
            (6) The good health of workers is good for business because 
        healthier workers miss less work, are more productive, and have 
        lower health care costs.

SEC. 3. TAX CREDIT TO EMPLOYERS FOR COSTS OF IMPLEMENTING WELLNESS 
              PROGRAMS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45O. WELLNESS PROGRAM CREDIT.

    ``(a) Allowance of Credit.--
            ``(1) In general.--For purposes of section 38, the wellness 
        program credit determined under this section for any taxable 
        year during the credit period with respect to an employer is an 
        amount equal to 50 percent of the costs paid or incurred by the 
        employer in connection with a qualified wellness program during 
        the taxable year.
            ``(2) Limitation.--The amount of credit allowed under 
        paragraph (1) for any taxable year shall not exceed the sum 
        of--
                    ``(A) the product of $200 and the number of 
                employees of the employer not in excess of 200 
                employees, plus
                    ``(B) the product of $100 and the number of 
                employees of the employer in excess of 200 employees.
    ``(b) Qualified Wellness Program.--For purposes of this section--
            ``(1) Qualified wellness program.--The term `qualified 
        wellness program' means a program which--
                    ``(A) consists of any 3 of the wellness program 
                components described in subsection (c), and
                    ``(B) which is certified by the Secretary of Health 
                and Human Services, in coordination with the Director 
                of the Center for Disease Control and Prevention, as a 
                qualified wellness program under this section.
            ``(2) Programs must be consistent with research and best 
        practices.--
                    ``(A) In general.--The Secretary of Health and 
                Human Services shall not certify a program as a 
                qualified wellness program unless the program--
                            ``(i) is consistent with evidence-based 
                        research and best practices, as identified by 
                        persons with expertise in employer health 
                        promotion and wellness programs,
                            ``(ii) includes multiple, evidence-based 
                        strategies which are based on the existing and 
                        emerging research and careful scientific 
                        reviews, including the Guide to Community 
                        Preventive Services, the Guide to Clinical 
                        Preventive Services, and the National Registry 
                        for Effective Programs, and
                            ``(iii) includes strategies which focus on 
                        employee populations with a disproportionate 
                        burden of health problems.
                    ``(B) Periodic updating and review.--The Secretary 
                of Health and Human Services shall establish procedures 
                for periodic review of programs under this subsection. 
                Such procedures shall require revisions of programs if 
                necessary to ensure compliance with the requirements of 
                this section and require updating of the programs to 
                the extent the Secretary, in coordination with the 
                Director of the Centers for Disease Control and 
                Prevention, determines necessary to reflect new 
                scientific findings.
            ``(3) Health literacy.--The Secretary of Health and Human 
        Services shall, as part of the certification process, encourage 
        employees to make the programs culturally competent and to meet 
        the health literacy needs of the employees covered by the 
        programs.
    ``(c) Wellness Program Components.--For purposes of this section, 
the wellness program components described in this subsection are the 
following:
            ``(1) Health awareness component.--A health awareness 
        component which provides for the following:
                    ``(A) Health education.--The dissemination of 
                health information which addresses the specific needs 
                and health risks of employees.
                    ``(B) Health screenings.--The opportunity for 
                periodic screenings for health problems and referrals 
                for appropriate follow up measures.
            ``(2) Employee engagement component.--An employee 
        engagement component which provides for--
                    ``(A) the establishment of a committee to actively 
                engage employees in worksite wellness programs through 
                worksite assessments and program planning, delivery, 
                evaluation, and improvement efforts, and
                    ``(B) the tracking of employee participation.
            ``(3) Behavioral change component.--A behavioral change 
        component which provides for altering employee lifestyles to 
        encourage healthy living through counseling, seminars, on-line 
        programs, or self-help materials which provide technical 
        assistance and problem solving skills. Such component may 
        include programs relating to--
                    ``(A) tobacco use,
                    ``(B) obesity,
                    ``(C) stress management,
                    ``(D) physical fitness,
                    ``(E) nutrition,
                    ``(F) substance abuse,
                    ``(G) depression, and
                    ``(H) mental health promotion (including anxiety).
            ``(4) Supportive environment component.--A supportive 
        environment component which includes the following:
                    ``(A) On-site policies.--Policies and services at 
                the worksite which promote a healthy lifestyle, 
                including policies relating to--
                            ``(i) tobacco use at the worksite,
                            ``(ii) the nutrition of food available at 
                        the worksite through cafeterias and vending 
                        options,
                            ``(iii) minimizing stress and promoting 
                        positive mental health in the workplace,
                            ``(iv) where applicable, accessible and 
                        attractive stairs, and
                            ``(v) the encouragement of physical 
                        activity before, during, and after work hours.
                    ``(B) Participation incentives.--
                            ``(i) In general.--Qualified incentive 
                        benefits for each employee who participates in 
                        the health screenings described in paragraph 
                        (1)(B) or the behavioral change programs 
                        described in paragraph (3).
                            ``(ii) Qualified incentive benefit.--For 
                        purposes of clause (i), the term `qualified 
                        incentive benefit' means any benefit which is 
                        approved by the Secretary of Health and Human 
                        Services, in coordination with the Director of 
                        the Centers for Disease Control and Prevention. 
                        Such benefit may include an adjustment in 
                        health insurance premiums or co-pays.
                    ``(C) Employee input.--The opportunity for 
                employees to participate in the management of any 
                qualified wellness program to which this section 
                applies.
    ``(d) Participation Requirement.--
            ``(1) In general.--No credit shall be allowed under 
        subsection (a) unless the Secretary of Health and Human 
        Services, in coordination with the Director of the Centers for 
        Disease Control and Prevention, certifies, as a part of any 
        certification described in subsection (b), that each wellness 
        program component of the qualified wellness program applies to 
        all qualified employees of the employer. The Secretary of 
        Health and Human Services shall prescribe rules under which an 
        employer shall not be treated as failing to meet the 
        requirements of this subsection merely because the employer 
        provides specialized programs for employees with specific 
        health needs or unusual employment requirements or provides a 
        pilot program to test new wellness strategies.
            ``(2) Qualified employee.--For purposes of paragraph (1), 
        the term `qualified employee' means an employee who works an 
        average of not less than 25 hours per week during the taxable 
        year.
    ``(e) Other Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Employee and employer.--
                    ``(A) Partners and partnerships.--The term 
                `employee' includes a partner and the term `employer' 
                includes a partnership.
                    ``(B) Certain rules to apply.--Rules similar to the 
                rules of section 52 shall apply.
            ``(2) Certain costs not included.--Costs paid or incurred 
        by an employer for food or health insurance shall not be taken 
        into account under subsection (a).
            ``(3) No credit where grant awarded.--No credit shall be 
        allowable under subsection (a) with respect to any qualified 
        wellness program of any taxpayer (other than an eligible 
        employer described in subsection (f)(2)(A)) who receives a 
        grant provided by the United States, a State, or a political 
        subdivision of a State for use in connection with such program. 
        The Secretary shall prescribe rules providing for the waiver of 
        this paragraph with respect to any grant which does not 
        constitute a significant portion of the funding for the 
        qualified wellness program.
            ``(4) Credit period.--
                    ``(A) In general.--The term `credit period' means 
                the period of 10 consecutive taxable years beginning 
                with the taxable year in which the qualified wellness 
                program is first certified under this section.
                    ``(B) Special rule for existing programs.--In the 
                case of an employer (or predecessor) which operates a 
                wellness program for its employees on the date of the 
                enactment of this section, subparagraph (A) shall be 
                applied by substituting `3 consecutive taxable years' 
                for `10 consecutive taxable years'. The Secretary shall 
                prescribe rules under which this subsection shall not 
                apply if an employer is required to make substantial 
                modifications in the existing wellness program in order 
                to qualify such program for certification as a 
                qualified wellness program.
                    ``(C) Controlled groups.--For purposes of this 
                paragraph, all persons treated as a single employer 
                under subsection (b), (c), (m), or (o) of section 414 
                shall be treated as a single employer.
    ``(f) Portion of Credit Made Refundable.--
            ``(1) In general.--In the case of an eligible employer of 
        an employee, the aggregate credits allowed to a taxpayer under 
        subpart C shall be increased by the lesser of--
                    ``(A) the credit which would be allowed under this 
                section without regard to this subsection and the 
                limitation under section 38(c), or
                    ``(B) the amount by which the aggregate amount of 
                credits allowed by this subpart (determined without 
                regard to this subsection) would increase if the 
                limitation imposed by section 38(c) for any taxable 
                year were increased by the amount of employer payroll 
                taxes imposed on the taxpayer during the calendar year 
                in which the taxable year begins.
        The amount of the credit allowed under this subsection shall 
        not be treated as a credit allowed under this subpart and shall 
        reduce the amount of the credit otherwise allowable under 
        subsection (a) without regard to section 38(c).
            ``(2) Eligible employer.--For purposes of this subsection, 
        the term `eligible employer' means an employer which is--
                    ``(A) a State or political subdivision thereof, the 
                District of Columbia, a possession of the United 
                States, or an agency or instrumentality of any of the 
                foregoing, or
                    ``(B) any organization described in section 501(c) 
                of the Internal Revenue Code of 1986 which is exempt 
                from taxation under section 501(a) of such Code.
            ``(3) Employer payroll taxes.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `employer payroll 
                taxes' means the taxes imposed by--
                            ``(i) section 3111(b), and
                            ``(ii) sections 3211(a) and 3221(a) 
                        (determined at a rate equal to the rate under 
                        section 3111(b)).
                    ``(B) Special rule.--A rule similar to the rule of 
                section 24(d)(2)(C) shall apply for purposes of 
                subparagraph (A).
    ``(g) Termination.--This section shall not apply to any amount paid 
or incurred after December 31, 2017.''.
    (b) Treatment as General Business Credit.--Subsection (b) of 
section 38 of the Internal Revenue Code of 1986 (relating to general 
business credit) 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:
            ``(32) the wellness program credit determined under section 
        45O.''.
    (c) Denial of Double Benefit.--Section 280C of the Internal Revenue 
Code of 1986 (relating to certain expenses for which credits are 
allowable) is amended by adding at the end the following new 
subsection:
    ``(f) Wellness Program Credit.--
            ``(1) In general.--No deduction shall be allowed for that 
        portion of the costs paid or incurred for a qualified wellness 
        program (within the meaning of section 45O) allowable as a 
        deduction for the taxable year which is equal to the amount of 
        the credit allowable for the taxable year under section 45O.
            ``(2) Similar rule where taxpayer capitalizes rather than 
        deducts expenses.--If--
                    ``(A) the amount of the credit determined for the 
                taxable year under section 45O, exceeds
                    ``(B) the amount allowable as a deduction for such 
                taxable year for a qualified wellness program,
        the amount chargeable to capital account for the taxable year 
        for such expenses shall be reduced by the amount of such 
        excess.
            ``(3) Controlled groups.--In the case of a corporation 
        which is a member of a controlled group of corporations (within 
        the meaning of section 41(f)(5)) or a trade or business which 
        is treated as being under common control with other trades or 
        business (within the meaning of section 41(f)(1)(B)), this 
        subsection shall be applied under rules prescribed by the 
        Secretary similar to the rules applicable under subparagraphs 
        (A) and (B) of section 41(f)(1).''.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following:

``Sec. 45O. Wellness program credit.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
    (f) Outreach.--
            (1) In general.--The Secretary of the Treasury, in 
        conjunction with the Director of the Centers for Disease 
        Control and members of the business community, shall institute 
        an outreach program to inform businesses about the availability 
        of the wellness program credit under section 45O of the 
        Internal Revenue Code of 1986 as well as to educate businesses 
        on how to develop programs according to recognized and 
        promising practices and on how to measure the success of 
        implemented programs.
            (2) Authorization of appropriations.--There are authorized 
        to be appropriated such sums as are necessary to carry out the 
        outreach program described in paragraph (1).
[A]:
Healthy Workforce Act of 2007 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified wellness program. Defines "qualified wellness program" as a program that is certified by the Secretary of Health and Human Services and that consists of a health awareness and education component, a behavioral change component, and a supportive environment component. Terminates such credit after 2017.

Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of such wellness program tax credit.