TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``More Border Patrol Agents Now Act of 
2006''.

SEC. 2. BORDER PATROL AGENT ENHANCEMENT.

    (a) Plan.--In order to address the recruitment and retention 
challenges faced by the United States Border Patrol, the Secretary of 
Homeland Security shall, not later than six months after the date of 
the enactment of this Act, submit to the Committee on Homeland Security 
and the Committee on Government Reform of the House of Representatives 
and the Committee on Homeland Security and Governmental Affairs of the 
Senate a plan to determine how the Border Patrol can better recruit and 
retain Border Patrol agents with the appropriate skills and training to 
effectively carry out its mission and responsibilities.
    (b) Contents.--The plan shall include, at a minimum, the following 
components:
            (1) A strategy for the utilization of the recruitment 
        authority provided in subsection (a) of section 9702 of title 
        5, United States Code (as added by section 3), as well as any 
        other strategies the Secretary determines to be important in 
        recruiting well-qualified Border Patrol agents.
            (2) A strategy for the utilization of the retention 
        authority provided in subsection (b) of section 9702 of title 
        5, United States Code (as added by section 3), as well as any 
        other strategies the Secretary determines to be important in 
        retaining well-qualified Border Patrol agents.
            (3) An assessment of the impact that current pay levels for 
        Border Patrol agents has on the Department's ability to recruit 
        and retain Border Patrol agents, especially in high cost-of-
        living areas.
            (4) An assessment of whether increased opportunities for 
        Border Patrol agents to transfer between duty stations would 
        improve employee morale and enhance the Department's ability to 
        recruit and retain well-qualified Border Patrol agents.

SEC. 3. RECRUITMENT AND RETENTION BONUSES FOR BORDER PATROL AGENT 
              ENHANCEMENT.

    (a) In General.--Chapter 97 of title 5, United States Code, is 
amended by adding at the end the following new section:
``Sec. 9702. Border Patrol agent enhancement
    ``(a) Recruitment Bonuses for Border Patrol Agents.--
            ``(1) In general.--In order to carry out the plan described 
        in section 2(a) of the More Border Patrol Agents Now Act of 
        2006, the Secretary of Homeland Security may pay a bonus to an 
        individual to recruit a sufficient number of Border Patrol 
        agents.
            ``(2) Bonus amount.--
                    ``(A) In general.--The amount of a bonus under this 
                subsection shall be determined by the Secretary, but 
                may not exceed 25 percent of the annual rate of basic 
                pay of the position involved as of the beginning of the 
                period of service referred to in paragraph (3)(A).
                    ``(B) Lump-sum.--A bonus under this subsection 
                shall be paid in the form of a lump-sum payment and 
                shall not be considered to be part of basic pay.
            ``(3) Service agreements.--Payment of a bonus under this 
        section shall be contingent upon the individual entering into a 
        written service agreement with the United States Border Patrol. 
        The agreement shall include--
                    ``(A) the period of service the individual shall be 
                required to complete in return for the bonus; and
                    ``(B) the conditions under which the agreement may 
                be terminated before the agreed-upon service period has 
                been completed, and the effect of such termination.
            ``(4) Limitation on eligibility.--A bonus under this 
        section may not be paid to recruit an individual for--
                    ``(A) a position to which an individual is 
                appointed by the President, by and with the advice and 
                consent of the Senate;
                    ``(B) a position in the Senior Executive Service as 
                a noncareer appointee (as defined in section 3132(a)); 
                or
                    ``(C) a position which has been excepted from the 
                competitive service by reason of its confidential, 
                policy-determining, policy-making, or policy-advocating 
                character.
            ``(5) Termination.--The authority to pay bonuses under this 
        subsection shall terminate five years after the date of the 
        enactment of this section.
    ``(b) Retention Bonuses for Border Patrol Agents.--
            ``(1) In general.--In order to carry out the plan described 
        in section 2(a) of the More Border Patrol Agents Now Act of 
        2006, the Secretary of Homeland Security may pay a retention 
        bonus to a Border Patrol agent.
            ``(2) Service agreement.--Payment of a bonus under this 
        subsection is contingent upon the employee entering into a 
        written service agreement with the United States Border Patrol 
        to complete a period of service with the Border Patrol. Such 
        agreement shall include--
                    ``(A) the period of service the employee shall be 
                required to complete in return for the bonus; and
                    ``(B) the conditions under which the agreement may 
                be terminated before the agreed-upon service period has 
                been completed, and the effect of such termination.
            ``(3) Bonus amount.--
                    ``(A) In general.--The amount of a bonus under this 
                subsection shall be determined by the Secretary, but 
                may not exceed 25 percent of the annual rate of basic 
                pay of the position involved as of the beginning of the 
                period of service referred to in paragraph (2)(A).
                    ``(B) Lump-sum.--A bonus under this subsection 
                shall be paid in the form of a lump-sum payment and 
                shall not be considered to be part of basic pay.
            ``(4) Limitation.--A bonus under this subsection may not be 
        based on any period of service which is the basis for a 
        recruitment bonus under subsection (a).
            ``(5) Termination of authority.--The authority to grant 
        bonuses under this subsection shall expire five years after the 
        date of the enactment of this section.
    ``(c) Waiver Authority Relating to Reemployed Annuitants.--
            ``(1) In general.--In order to help address the challenges 
        faced by the United States Border Patrol, the Secretary of 
        Homeland Security may appoint annuitants to positions within 
        the United States Border Patrol in accordance with succeeding 
        provisions of this subsection.
            ``(2) Exclusion from offset.--An annuitant serving in a 
        position within the United States Border Patrol pursuant to an 
        appointment made under paragraph (1)--
                    ``(A) shall not be subject to the provisions of 
                section 8344 or 8468, as the case may be; and
                    ``(B) shall not, for purposes of subchapter III of 
                chapter 83 or chapter 84, be considered an employee.
            ``(3) Limitations.--
                    ``(A) Appointments.--The authority to make any 
                appointments under paragraph (1) shall terminate five 
                years after the date of the enactment of this 
                subsection.
                    ``(B) Exclusion.--The provisions of paragraph (2) 
                shall not, in the case of any annuitant appointed under 
                paragraph (1), remain in effect--
                            ``(i) with respect to more than five years 
                        of service (in the aggregate); nor
                            ``(ii) with respect to any service 
                        performed after the end of the ten-year period 
                        beginning on the date of the enactment of this 
                        subsection.
            ``(4) No displacement.--No appointment under this 
        subsection may be made if such appointment would result in the 
        displacement of any Border Patrol employee.
            ``(5) Definition.--For purposes of this subsection, the 
        term `annuitant' has the meaning given such term by section 
        8331 or 8401, as the case may be.''.
    (b) Conforming Amendment.--The table of contents for chapter 97 of 
title 5, United States Code, is amended by adding at the end the 
following:

``9702. Border Patrol agent enhancement.''.

            Passed the House of Representatives September 26, 2006.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

SOLUTION: More Border Patrol Agents Now Act of 2006 - Directs the Secretary of Homeland Security to submit to the House Committees on Homeland Security and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs a plan to determine how the Border Patrol can better recruit and retain agents with the appropriate skills and training.

Requires such plan to include: (1) recruitment and retention strategies; and (2) assessments of the impact of pay levels and duty station transfer opportunities upon recruitment and retention.

Amends federal law to authorize the Secretary (for five years) to pay a: (1) bonus to an individual to recruit Border Patrol agents; and (2) retention bonus to Border Patrol agents.

States that such bonuses shall: (1) not exceed 25% of the annual rate of basic pay of the position involved; (2) be paid in a lump-sum and not be considered part of basic pay; and (3) be contingent upon the individual entering into a written service agreement with the Border Patrol.

Authorizes the Secretary (for five years) to appoint annuitants to Border Patrol positions. Excludes such positions from specified offsets. Prohibits appointments that would displace any Border Patrol employee.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Deficit Reduction Act of 2003''.

         TITLE I--REFORMED BUREAU OF RECLAMATION WATER PRICING

SECTION 101. SHORT TITLE.

    This Act may be cited as the ``Irrigation Subsidy Reduction Act of 
2001''.

SEC. 102. FINDINGS.

    Congress finds that--
            (1) the Federal reclamation program has been in existence 
        for over 90 years, with an estimated taxpayer investment of 
        over $70,000,000,000;
            (2) the program has had and continues to have an enormous 
        effect on the water resources and aquatic environments of the 
        western States;
            (3) irrigation water made available from Federal water 
        projects in the West is a very valuable resource for which 
        there are increasing and competing demands;
            (4) the justification for providing water at less than full 
        cost was to benefit and promote the development of small family 
        farms and exclude large corporate farms, but this purpose has 
        been frustrated over the years due to inadequate implementation 
        of subsidy and acreage limits;
            (5) below-cost water prices tend to encourage excessive use 
        of scarce water supplies in the arid regions of the West, and 
        reasonable price increases to the wealthiest western farmers 
        would provide an economic incentive for greater water 
        conservation;
            (6) the Federal Government has increasingly applied 
        eligibility tests based on income for Federal entitlement and 
        subsidy programs, measures that are consistent with the 
        historic approach of the reclamation program's acreage 
        limitations that seek to limit water subsidies to smaller 
        farms; and
            (7) including a means test based on gross income in the 
        reclamation program will increase the effectiveness of carrying 
        out the family farm goals of the Federal reclamation laws.

SEC. 103. AMENDMENTS.

    (a) Definitions.--Section 202 of the Reclamation Reform Act of 1982 
(43 U.S.C. 390bb) is amended--
            (1) by redesignating paragraphs (7), (8), (9), (10), and 
        (11) as paragraphs (9), (10), (11), (12), and (13), 
        respectively;
            (2) in paragraph (6), by striking ``owned or operated under 
        a lease which'' and inserting ``that is owned, leased, or 
        operated by an individual or legal entity and that'';
            (3) by inserting after paragraph (6) the following:
            ``(7) Legal entity.--The term `legal entity' includes a 
        corporation, association, partnership, trust, joint tenancy, or 
        tenancy in common, or any other entity that owns, leases, or 
        operates a farm operation for the benefit of more than 1 
        individual under any form of agreement or arrangement.
            ``(8) Operator.--
                    ``(A) In general.--The term `operator'--
                            ``(i) means an individual or legal entity 
                        that operates a single farm operation on a 
                        parcel (or parcels) of land that is owned or 
                        leased by another person (or persons) under any 
                        form of agreement or arrangement (or agreements 
                        or arrangements); and
                            ``(ii) if the individual or legal entity--
                                    ``(I) is an employee of an 
                                individual or legal entity, includes 
                                the individual or legal entity; or
                                    ``(II) is a legal entity that 
                                controls, is controlled by, or is under 
                                common control with another legal 
                                entity, includes each such other legal 
                                entity.
                    ``(B) Operation of a farm operation.--For the 
                purposes of subparagraph (A), an individual or legal 
                entity shall be considered to operate a farm operation 
                if the individual or legal entity is the person that 
                performs the greatest proportion of the decisionmaking 
                for and supervision of the agricultural enterprise on 
                land served with irrigation water.''; and
            (4) by adding at the end the following:
            ``(14) Single farm operation.--
                    ``(A) In general.--The term `single farm operation' 
                means the total acreage of land served with irrigation 
                water for which an individual or legal entity is the 
                operator.
                    ``(B) Rules for determining whether separate 
                parcels are operated as a single farm operation.--
                            ``(i) Equipment- and labor-sharing 
                        activities.--The conduct of equipment- and 
                        labor-sharing activities on separate parcels of 
                        land by separate individuals or legal entities 
                        shall not by itself serve as a basis for 
                        concluding that the farming operations of the 
                        individuals or legal entities constitute a 
                        single farm operation.
                            ``(ii) Performance of certain services.--
                        The performance by an individual or legal 
                        entity of an agricultural chemical application, 
                        pruning, or harvesting for a farm operation on 
                        a parcel of land shall not by itself serve as a 
                        basis for concluding that the farm operation on 
                        that parcel of land is part of a single farm 
                        operation operated by the individual or entity 
                        on other parcels of land.''.
    (b) Identification of Owners, Lessees, and Operators and of Single 
Farm Operations.--The Reclamation Reform Act of 1982 (43 U.S.C. 390aa 
et seq.) is amended by inserting after section 201 the following:

``SEC. 201A. IDENTIFICATION OF OWNERS, LESSEES, AND OPERATORS AND OF 
              SINGLE FARM OPERATIONS.

    ``(a) In General.--Subject to subsection (b), for each parcel of 
land to which irrigation water is delivered or proposed to be 
delivered, the Secretary shall identify a single individual or legal 
entity as the owner, lessee, or operator.
    ``(b) Shared Decisionmaking and Supervision.--If the Secretary 
determines that no single individual or legal entity is the owner, 
lessee, or other individual that performs the greatest proportion of 
decisionmaking for and supervision of the agricultural enterprise on a 
parcel of land--
            ``(1) all individuals and legal entities that own, lease, 
        or perform a proportion of decisonmaking and supervision that 
        is equal as among themselves but greater than the proportion 
        performed by any other individual or legal entity shall be 
        considered jointly to be the owner, lessee, or operator; and
            ``(2) all parcels of land of which any such individual or 
        legal entity is the owner, lessee, or operator shall be 
        considered to be part of the single farm operation of the 
        owner, lessee, or operator identified under subsection (1).''.
    (c) Pricing.--Section 205 of the Reclamation Reform Act of 1982 (43 
U.S.C. 390ee) is amended by adding at the end the following:
    ``(d) Single Farm Operations Generating More Than $500,000 in Gross 
Farm Income.--
            ``(1) In general.--Notwithstanding subsections (a), (b), 
        and (c), in the case of--
                    ``(A) a qualified recipient that reports gross farm 
                income from a single farm operation in excess of 
                $500,000 for a taxable year; or
                    ``(B) a limited recipient that received irrigation 
                water on or before October 1, 1981, and that reports 
                gross farm income from a single farm operation in 
                excess of $500,000 for a taxable year;
            irrigation water may be delivered to the single farm 
        operation of the qualified recipient or limited recipient at 
        less than full cost to a number of acres that does not exceed 
        the number of acres determined under paragraph (2).
            ``(2) Maximum number of acres to which irrigation water may 
        be delivered at less than full cost.--The number of acres 
        determined under this subparagraph is the number equal to the 
        number of acres of the single farm operation multiplied by a 
        fraction, the numerator of which is $500,000 and 
the denominator of which is the amount of gross farm income reported by 
the qualified recipient or limited recipient in the most recent taxable 
year.
            ``(3) Inflation adjustment.--
                    ``(A) In general.--The $500,000 amount under 
                paragraphs (1) and (2) for any taxable year beginning 
                in a calendar year after 2002 shall be equal to the 
                product of--
                            ``(i) $500,000, multiplied by
                            ``(ii) the inflation adjustment factor for 
                        the taxable year.
                    ``(B) Inflation adjustment factor.--The term 
                `inflation adjustment factor' means, with respect to 
                any calendar year, a fraction the numerator of which is 
                the GDP implicit price deflator for the preceding 
                calendar year and the denominator of which is the GDP 
                implicit price deflator for 2002. Not later than April 
                1 of any calendar year, the Secretary shall publish the 
                inflation adjustment factor for the preceding calendar 
                year.
                    ``(C) GDP implicit price deflator.--For purposes of 
                subparagraph (B), the term `GDP implicit price 
                deflator' means the first revision of the implicit 
                price deflator for the gross domestic product as 
                computed and published by the Secretary of Commerce.
                    ``(D) Rounding.--If any increase determined under 
                subparagraph (A) is not a multiple of $100, the 
                increase shall be rounded to the next lowest multiple 
                of $100.''.
    (d) Certification of Compliance.--Section 206 of the Reclamation 
Reform Act of 1982 (43 U.S.C. 390ff) is amended to read as follows:

``SEC. 206. CERTIFICATION OF COMPLIANCE.

    ``(a) In General.--As a condition to the receipt of irrigation 
water for land in a district that has a contract described in section 
203, each owner, lessee, or operator in the district shall furnish the 
district, in a form prescribed by the Secretary, a certificate that the 
owner, lessee, or operator is in compliance with this title, including 
a statement of the number of acres owned, leased, or operated, the 
terms of any lease or agreement pertaining to the operation of a farm 
operation, and, in the case of a lessee or operator, a certification 
that the rent or other fees paid reflect the reasonable value of the 
irrigation water to the productivity of the land.
    ``(b) Documentation.-- The Secretary may require a lessee or 
operator to submit for the Secretary's examination--
            ``(1) a complete copy of any lease or other agreement 
        executed by each of the parties to the lease or other 
        agreement; and
            ``(2) a copy of the return of income tax imposed by chapter 
        1 of the Internal Revenue Code of 1986 for any taxable year in 
        which the single farm operation of the lessee or operator 
        received irrigation water at less than full cost.''.
    (e) Trusts.--Section 214 of the Reclamation Reform Act of 1982 (43 
U.S.C. 390nn) is repealed.
    (f) Administrative Provisions.--
            (1) Penalties.--Section 224(c) of the Reclamation Reform 
        Act of 1982 (43 U.S.C. 390ww(c)) is amended--
                    (A) by striking ``(c) The Secretary'' and inserting 
                the following:
    ``(c) Regulations; Data Collection; Penalties.--
            ``(1) Regulations; data collection.--The Secretary''; and
                    (B) by adding at the end the following:
            ``(2) Penalties.--Notwithstanding any other provision of 
        law, the Secretary shall establish appropriate and effective 
        penalties for failure to comply with any provision of this Act 
        or any regulation issued under this Act.''.
            (2) Interest.--Section 224(i) of the Reclamation Reform Act 
        of 1982 (43 U.S.C. 390ww(i)) is amended by striking the last 
        sentence and inserting the following: ``The interest rate 
        applicable to underpayments shall be equal to the rate 
        applicable to expenditures under section 202(3)(C).''.
    (g) Reporting.--Section 228 of the Reclamation Reform Act of 1982 
(43 U.S.C. 390zz) is amended by inserting ``operator or'' before 
``contracting entity'' each place it appears.
    (h) Memorandum of Understanding.--The Reclamation Reform Act of 
1982 (43 U.S.C. 390aa et seq.) is amended--
            (1) by redesignating sections 229 and 230 as sections 230 
        and 231; and
            (2) by inserting after section 228 the following:

``SEC. 229. MEMORANDUM OF UNDERSTANDING.

    ``The Secretary, the Secretary of the Treasury, and the Secretary 
of Agriculture shall enter into a memorandum of understanding or other 
appropriate instrument to permit the Secretary, notwithstanding section 
6103 of the Internal Revenue Code of 1986, to have access to and use of 
available information collected or maintained by the Department of the 
Treasury and the Department of Agriculture that would aid enforcement 
of the ownership and pricing limitations of Federal reclamation law.''.

   TITLE II--TERMINATION OF THE UNIFORMED SERVICES UNIVERSITY OF THE 
                            HEALTH SCIENCES

SECTION 201. TERMINATION.

    (a) In General.--The Uniformed Services University of the Health 
Sciences is terminated.
    (b) Conforming Amendments.--
            (1) Chapter 104 of title 10, United States Code, is 
        repealed.
            (2) The table of chapters at the beginning of subtitle A of 
        such title, and at the beginning of part III of such subtitle, 
        are each amended by striking out the item relating to chapter 
        104.
    (c) Effective Dates.--
            (1) Termination.--The termination of the Uniformed Services 
        University of the Health Sciences under subsection (a)(1) shall 
        take effect on the day after the date of the graduation from 
        the university of the last class of students that enrolled in 
        such university on or before the date of the enactment of this 
        Act.
            (2) Amendments.--The amendments made by subsection (a)(2) 
        shall take effect on the date of the enactment of this Act, 
        except that the provisions of chapter 104 of title 10, United 
        States Code, as in effect on the day before such date, shall 
        continue to apply with respect to the Uniformed Services 
        University of the Health Sciences until the termination of the 
        university under this section.

 TITLE III--TERMINATION OF PRODUCTION UNDER THE D5 SUBMARINE-LAUNCHED 
                            MISSILE PROGRAM

SECTION 301. PRODUCTION TERMINATION.

    (a) Termination of Program.--The Secretary of Defense shall 
terminate production of D5 submarine-launched ballistic missiles under 
the D5 submarine-launched ballistic missile program.
    (b) Payment of Termination Costs.--Funds available on or after the 
date of the enactment of this Act for obligation for the D5 submarine-
launched ballistic missile program may be obligated for production 
under that program only for payment of the costs associated with the 
termination of production under this Act.

SEC. 302. CURRENT PROGRAM ACTIVITIES.

    Nothing in this legislation shall be construed to prohibit or 
otherwise affect the availability of funds for the following:
            (1) Production of D5 submarine-launched ballistic missiles 
        in production on the date of the enactment of this Act.
            (2) Maintenance after the date of the enactment of this Act 
        of the arsenal of D5 submarine-launched ballistic missiles in 
        existence on such date, including the missiles described in 
        paragraph (1).

SOLUTION: Deficit Reduction Act of 2003 - Irrigation Subsidy Reduction Act of 2001 (sic) - Amends the Reclamation Reform Act of 1982 to direct the Secretary of the Interior, for each parcel of land to which irrigation water is delivered or proposed to be delivered, to identify a single individual or legal entity as the owner, lessee, or operator.Allows irrigation water to be delivered at less than the normal per-acre cost to either: (1) a qualified recipient that reports gross farm income from a single farm operation in excess of $500,000 per taxable year; or (2) a limited recipient that received such water on or before October 1, 1981, and that reports gross farm income in excess of such amount.Requires lessees (currently, only owners and operators) of an irrigation district to furnish such district a certification of compliance with the Act. Allows the Secretary to require a lessee or operator to submit for examination a copy of a tax return for any taxable year in which the single farm operation of the lessee or operator received irrigation water at less than full cost.Repeals a provision exempting from Federal reclamation ownership and cost pricing limitations district lands held in trust for a beneficiary or beneficiaries whose interests in the lands served do not exceed such limitations.Directs the Secretaries of the Interior, the Treasury, and Agriculture to enter into a memorandum of understanding to permit the Secretary of the Interior to have access to and use available information collected or maintained by either the Department of the Treasury or Agriculture that would aid in enforcement of the ownership and pricing limitations of Federal reclamation law.Terminates the Uniformed Services University of Health Science.Requires the Secretary of Defense to terminate production of D5 submarine-launched ballistic missiles under the D5 submarine-launched ballistic missile program.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Job Creation Act of 
2010''.

SEC. 2. TEMPORARY WORK OPPORTUNITY CREDIT FOR SMALL BUSINESSES.

    (a) In General.--Section 51 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
    ``(l) Small Business Credit for Hiring Certain Unemployed 
Individuals During 2010 and 2011.--
            ``(1) In general.--In the case of an eligible unemployed 
        individual who begins work for an eligible small business 
        during 2010 or 2011, the taxpayer may elect to treat such 
        individual as a member of a targeted group for purposes of this 
        subpart, subject to the modifications in paragraph (4) and in 
        lieu of treating such individual as a member of any other 
        targeted group.
            ``(2) Eligible small business.--For purposes of this 
        subsection, the term `eligible small business' means any person 
        if--
                    ``(A) either--
                            ``(i) the gross receipts of such person for 
                        the preceding taxable year did not exceed 
                        $20,000,000, or
                            ``(ii) in the case of a person to which 
                        subparagraph (A) does not apply, such person 
                        employed not more than 200 full-time employees 
                        during the preceding taxable year, and
                    ``(B) such person elects the application of this 
                section for the taxable year.
        For purposes of subparagraph (B)(ii), an employee shall be 
        considered full-time if such employee is employed at least 30 
        hours per week for 35 or more calendar weeks in the taxable 
        year.
            ``(3) Eligible unemployed individual.--For purposes of this 
        section, the term `eligible unemployed individual' means any 
        individual--
                    ``(A) who is certified by the designated local 
                agency as being eligible to receive unemployment 
                compensation under State or Federal law during the 1-
                year period ending on the hiring date, or
                    ``(B) whose employment with the employer was 
                terminated before January 1, 2010.
            ``(4) Employee must be full-time.--No wages shall be taken 
        into account with respect to any individual for any taxable 
        year unless such individual is employed by the employer an 
        average of at least 30 hours per week in the taxable year (in 
        the case of the taxable year during which the individual begins 
        work, beginning with the day the individual begins work).
            ``(5) Modifications.--For purposes of this subsection, the 
        modifications described in this paragraph are as follows:
                    ``(A) Percentage of wages.--Subsection (a) shall be 
                applied--
                            ``(i) in the case of wages paid or incurred 
                        by the employer during 2010, by substituting 
                        `7.5 percent' for `40 percent', and
                            ``(ii) in the case of wages paid or 
                        incurred by the employer during 2011, by 
                        substituting `5 percent' for `40 percent'.
                    ``(B) Qualified wages during 2010 and 2011 taken 
                into account.--Subsection (b)(2) shall be applied by 
                substituting `during 2010 and 2011' for `during the 1-
                year period beginning with the day the individual 
                begins work for the employer'.
                    ``(C) $75,000 wage limitation.--Subsection (b)(3) 
                shall be applied by substituting `$75,000' for 
                `$6,000'.
                    ``(D) Double credit in counties with high 
                unemployment.--
                            ``(i) In general.--In the case of an 
                        employer located in a county which is a high 
                        unemployment county for the month during which 
                        the employee begins work for the employer, 
                        clauses (i) and (ii) of subparagraph (A) shall 
                        be applied by substituting `15 percent' and `10 
                        percent' for `7.5 percent' and `5 percent', 
                        respectively.
                            ``(ii) High unemployment county.--For 
                        purposes of this subparagraph, the term `high 
                        unemployment county' means, with respect to any 
                        month, a county for which the rate of 
                        unemployment exceeds the national rate of 
                        unemployment (as determined by the Bureau of 
                        Labor Statistics of the Department of Labor).
                    ``(E) Credit to apply for all 2011.--This 
                subsection shall be applied without regard to 
                subsection (c)(4)(B).
                    ``(F) Certain rehires eligible.--Subection (i)(2) 
                shall not apply to an individual whose employment with 
                the employer was terminated before January 1, 2010.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to employees hired after December 31, 2009.

SOLUTION:
Small Business Job Creation Act of 2010 - Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 200 full-time employees a work opportunity tax credit for hiring unemployed individuals as full-time employees during 2010 or 2011. Doubles the rate of such credit for employers located in counties with high unemployment rates.