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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Health Tax Credit 
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

    (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. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
qualified small employer, the employee health insurance expenses credit 
determined under this section is an amount equal to the applicable 
percentage of the amount paid by the taxpayer during the taxable year 
for qualified employee health insurance expenses.
    ``(b) Applicable Percentage.--For purposes of subsection (a), the 
applicable percentage is equal to--
            ``(1) 50 percent in the case of an employer with less than 
        26 qualified employees,
            ``(2) 40 percent in the case of an employer with more than 
        25 but less than 36 qualified employees, and
            ``(3) 30 percent in the case of an employer with more than 
        35 but less than 51 qualified employees.
    ``(c) Per Employee Dollar Limitation.--The amount of qualified 
employee health insurance expenses taken into account under subsection 
(a) with respect to any qualified employee for any taxable year shall 
not exceed the maximum employer contribution for self-only coverage or 
family coverage (as applicable) determined under section 8906(a) of 
title 5, United States Code, for the calendar year in which such 
taxable year begins.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Qualified small employer.--
                    ``(A) In general.--The term `qualified small 
                employer' means any small employer which provides 
                eligibility for health insurance coverage (after any 
                waiting period (as defined in section 9801(b)(4))) to 
                all qualified employees of the employer.
                    ``(B) Small employer.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `small employer' means, 
                        with respect to any calendar year, any employer 
                        if such employer employed an average of not 
                        less than 2 and not more than 50 qualified 
                        employees on business days during either of the 
                        2 preceding calendar years. For purposes of the 
                        preceding sentence, a preceding calendar year 
                        may be taken into account only if the employer 
                        was in existence throughout such year.
                            ``(ii) Employers not in existence in 
                        preceding year.--In the case of an employer 
                        which was not in existence throughout the 1st 
                        preceding calendar year, the determination 
                        under clause (i) shall be based on the average 
                        number of qualified employees that it is 
                        reasonably expected such employer will employ 
                        on business days in the current calendar year.
            ``(2) Qualified employee health insurance expenses.--
                    ``(A) In general.--The term `qualified employee 
                health insurance expenses' means any amount paid by an 
                employer for health insurance coverage to the extent 
                such amount is attributable to coverage provided to any 
                employee while such employee is a qualified employee.
                    ``(B) Exception for amounts paid under salary 
                reduction arrangements.--No amount paid or incurred for 
                health insurance coverage pursuant to a salary 
                reduction arrangement shall be taken into account under 
                subparagraph (A).
                    ``(C) Health insurance coverage.--The term `health 
                insurance coverage' has the meaning given such term by 
                paragraph (1) of section 9832(b) (determined by 
                disregarding the last sentence of paragraph (2) of such 
                section).
            ``(3) Qualified employee.--The term `qualified employee' 
        means an employee of an employer who, with respect to any 
period, is not provided health insurance coverage under--
                    ``(A) a health plan of the employee's spouse,
                    ``(B) title XVIII, XIX, or XXI of the Social 
                Security Act,
                    ``(C) chapter 17 of title 38, United States Code,
                    ``(D) chapter 55 of title 10, United States Code,
                    ``(E) chapter 89 of title 5, United States Code, or
                    ``(F) any other provision of law.
            ``(4) Employee--The term `employee'--
                    ``(A) means any individual, with respect to any 
                calendar year, who is reasonably expected to receive at 
                least $5,000 of compensation from the employer during 
                such year,
                    ``(B) does not include an employee within the 
                meaning of section 401(c)(1), and
                    ``(C) includes a leased employee within the meaning 
                of section 414(n).
            ``(5) Compensation.--The term `compensation' means amounts 
        described in section 6051(a)(3).
    ``(e) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of section 52 shall apply.
    ``(f) Denial of Double Benefit.--No deduction or credit under any 
other provision of this chapter shall be allowed with respect to 
qualified employee health insurance expenses taken into account under 
subsection (a).''.
    (b) Credit To Be Part of General Business Credit.--Section 38(b) of 
the Internal Revenue Code of 1986 (relating to current year business 
credit) is amended by striking ``plus'' at the end of paragraph (14), 
by striking the period at the end of paragraph (15) and inserting ``, 
plus'', and by adding at the end the following:
            ``(16) the employee health insurance expenses credit 
        determined under section 45G.''.
    (c) Credit Allowed Against Minimum Tax.--
            (1) In general.--Subsection (c) of section 38 of the 
        Internal Revenue Code of 1986 (relating to limitation based on 
        amount of tax) is amended by redesignating paragraph (4) as 
        paragraph (5) and by inserting after paragraph (3) the 
        following new paragraph:
            ``(4) Special rules for employee health insurance credit.--
                    ``(A) In general.--In the case of the employee 
                health insurance credit--
                            ``(i) this section and section 39 shall be 
                        applied separately with respect to the credit, 
                        and
                            ``(ii) in applying paragraph (1) to the 
                        credit--
                                    ``(I) the amounts in subparagraphs 
                                (A) and (B) thereof shall be treated as 
                                being zero, and
                                    ``(II) the limitation under 
                                paragraph (1) (as modified by subclause 
                                (I)) shall be reduced by the credit 
                                allowed under subsection (a) for the 
                                taxable year (other than the employee 
                                health insurance credit).
                    ``(B) Employee health insurance credit.--For 
                purposes of this subsection, the term `employee health 
                insurance credit' means the credit allowable under 
                subsection (a) by reason of section 45G(a).''.
            (2) Conforming amendments.--
                    (A) Subclause (II) of section 38(c)(2)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
                    (B) Subclause (II) of section 38(c)(3)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
    (d) No Carrybacks.--Subsection (d) of section 39 of the Internal 
Revenue Code of 1986 (relating to carryback and carryforward of unused 
credits) is amended by adding at the end the following:
            ``(11) No carryback of section 45g credit before effective 
        date.--No portion of the unused business credit for any taxable 
        year which is attributable to the employee health insurance 
        expenses credit determined under section 45G may be carried 
        back to a taxable year ending before the date of the enactment 
        of section 45G.''.
    (e) 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. 45G. Employee health insurance 
                                        expenses.''.
    (f) Employer Outreach.--The Internal Revenue Service shall, in 
conjunction with the Small Business Administration, develop materials 
and implement an educational program to ensure that business personnel 
are aware of--
            (1) the eligibility criteria for the tax credit provided 
        under section 45G of the Internal Revenue Code of 1986 (as 
        added by this section),
            (2) the methods to be used in calculating such credit,
            (3) the documentation needed in order to claim such credit, 
        and
            (4) any available health plan purchasing alliances 
        established under title II,
so that the maximum number of eligible businesses may claim the tax 
credit.
    (g) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after the 
date of the enactment of this Act.
Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Government Customer Service 
Improvement Act of 2013''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Agency.--The term ``agency''--
                    (A) means an Executive agency (as defined under 
                section 105 of title 5, United States Code) that 
                provides significant services directly to the public or 
                other entity; and
                    (B) does not include an Executive agency if the 
                President determines that this Act should not apply to 
                the Executive agency for national security reasons.
            (2) Customer.--The term ``customer'', with respect to an 
        agency, means any individual or entity that is directly served 
        by an agency.

SEC. 3. DEVELOPMENT OF CUSTOMER SERVICE STANDARDS.

    (a) Government-Wide Standards.--
            (1) In general.--The Director of the Office of Management 
        and Budget shall develop Government-wide standards for customer 
        service delivery, which shall be included in the Federal 
        Government Performance Plan required under section 1115 of 
        title 31, United States Code.
            (2) Requirements.--The standards developed under paragraph 
        (1) shall include--
                    (A) Government-wide goals for continuous service 
                improvements and efforts to modernize service delivery; 
                and
                    (B) where appropriate, Government-wide target 
                response times for telephone calls, electronic mail, 
                mail, benefit processing, and payments.
    (b) Agency Standards.--
            (1) In general.--The Chief Performance Officer for each 
        agency shall establish customer service standards in accordance 
        with the Government-wide standards established under subsection 
        (a), which shall be included in the Agency Performance Plans 
        required under section 1115 of title 31, United States Code.
            (2) Requirements.--Agency standards established under 
        paragraph (1) shall include, if appropriate--
                    (A) target call wait times during peak and non-peak 
                hours;
                    (B) target response times for correspondence, both 
                by mail and electronic mail;
                    (C) procedures for ensuring all applicable metrics 
                are incorporated into service agreements with 
                nongovernmental individuals and entities;
                    (D) target response times for processing benefits 
                and making payments; and
                    (E) recommendations for effective publication of 
                customer service contact information, including a 
                mailing address, telephone number, and email address.
    (c) Customer Service Input.--The Performance Improvement Officer 
for each agency shall collect information from customers of the agency 
regarding the quality of customer service provided by the agency. Each 
agency shall include the information collected under this subsection in 
the performance report made available by the agency under section 1116 
of title 31, United States Code.
    (d) Annual Performance Update.--The Director of the Office of 
Management and Budget shall include achievements by agencies in meeting 
the customer service performance measures and standards developed under 
subsection (a) in each update on agency performance required under 
section 1116 of title 31, United States Code.

SEC. 4. SERVICE IMPROVEMENT UNIT PILOT PROGRAM.

    (a) Established.--The Director of the Office of Management and 
Budget shall establish a pilot program, to be known as the Service 
Improvement Unit Pilot Program (in this section referred to as the 
``pilot program''), to provide assistance to agencies that do not meet 
the Government-wide standards established under section 3.
    (b) Personnel.--The heads of agencies with expertise in change 
management, process improvement, and information technology innovation 
shall detail employees to the Office of Management and Budget to work 
on the pilot program, based on the expertise and skills required to 
address service improvement goals.
    (c) Responsibilities.--Under the pilot program, the Office of 
Management and Budget shall work with agencies that are not meeting the 
customer service standards and performance measures established under 
section 3 to improve and modernize service delivery to develop 
solutions, including--
            (1) evaluating the efforts of the agency to improve service 
        delivery;
            (2) developing a plan to improve within existing resources 
        and by drawing on expertise and assistance from other agencies 
        (including the Office of Management and Budget) where 
        necessary;
            (3) monitoring implementation by the agency of the plan 
        developed under paragraph (2) until the customer service 
        standards and performance measures are met; and
            (4) submitting to the Director of the Office of Management 
        and Budget monthly reports on the progress being made to 
        improve service at the agency until the customer service 
        standards are met.
    (d) Report.--Not later than 2 years after the date of enactment of 
this Act, the Director of the Office of Management and Budget shall 
submit to Congress a report on the accomplishments and outcomes of the 
pilot program and any recommendations relating to achieving the 
customer service standards and performance measures established under 
section 3.
    (e) Support.--The Administrator of General Services shall provide 
administrative and other support in order to implement the pilot 
program under this section. The heads of agencies shall, as appropriate 
and to the extent permitted by law, provide at the request of the 
Director of the Office of Management and Budget up to 2 personnel 
authorizations who have expertise in change management, process 
improvement, and information technology innovation to support the pilot 
program.
    (f) Termination.--The authority to carry out the pilot program 
shall terminate 2 years after the date of enactment of this Act.

SEC. 5. RETIREMENT REPORTING.

    (a) Definition.--In this section, the term ``agency'' has the 
meaning given that term in section 551 of title 5, United States Code.
    (b) Reports.--
            (1) In general.--Except as provided in paragraph (2) and 
        not later than 30 days after the date of enactment of this Act, 
        and every month thereafter, the Director of the Office of 
        Personnel Management shall submit to Congress and the 
        Comptroller General of the United States, and issue publicly 
        (including on the Web site of the Office of Personnel 
        Management), a report that--
                    (A) for each agency, evaluates the timeliness, 
                completeness, and accuracy of information submitted by 
                the agency relating to employees of the agency who are 
                retiring; and
                    (B) indicates--
                            (i) the total number of applications for 
                        retirement benefits, lump sum death benefits, 
                        court ordered benefits, phased retirement, and 
                        disability retirement that are pending action 
                        by the Office of Personnel Management; and
                            (ii) the number of months each such 
                        application has been pending.
            (2) Suspension of reporting requirement.--Paragraph (1) 
        shall not apply to the Director of the Office of Personnel 
        Management for any month immediately following a 3-year period 
        in which there are no applications described in paragraph 
        (1)(B) that have been pending for more than 60 days.
    (c) Modernization Timeline.--The Director of the Office of 
Personnel Management shall establish--
            (1) a timetable for the completion of each component of the 
        retirement systems modernization project of the Office of 
        Personnel Management, including all data elements required for 
        accurate completion of adjudication; and
            (2) the date by which all Federal payroll processing 
        entities will electronically transmit all personnel data to the 
        Office of Personnel Management.
    (d) Budget Request.--The Office of Personnel Management shall 
include a detailed statement regarding the progress of the Office of 
Personnel Management in completing the retirement systems modernization 
project of the Office of Personnel Management and recommendations to 
Congress regarding the additional resources needed to fully implement 
the retirement systems modernization project of the Office of Personnel 
Management in each budget request of the Office of Personnel Management 
submitted as part of the preparation of the budget of the President 
submitted to Congress under section 1105(a) of title 31, United States 
Code.

SEC. 6. NO INCREASE IN EXPENDITURES.

    It is the sense of Congress that no additional funds should be 
appropriated to carry out this Act.
Government Customer Service Improvement Act of 2013 - Requires the Director of the Office of Management and Budget (OMB) to develop government-wide standards for customer service delivery, which shall be included in the Federal Government Performance Plan. Requires such standards to include: (1) government-wide goals for continuous service improvements and efforts to modernize service delivery; and (2) government-wide target response times for telephone calls, electronic mail, mail, benefit processing, and payments.  Directs: (1) the Chief Performance Officer for each executive agency to establish customer service standards in accordance with such government-wide standards, which shall be included in Agency Performance Plans; (2) the Performance Improvement Officer for each agency to collect information from customers of the agency regarding the quality of customer service provided; and (3) the Director to include agency achievements in meeting such standards and customer service performance measures in each required update on agency performance. Requires: (1) the Director to establish a two-year Service Improvement Unit Pilot Program to provide assistance to agencies that do not meet such government-wide standards, and (2) the Administrator of General Services (GSA) to provide administrative and other support to implement such Program. Requires the Director of the Office of Personnel Management (OPM) to: (1) submit to Congress and the Comptroller General (GAO) and issue publicly every month a report on information submitted by each federal agency regarding its employees who are retiring and pending applications for retirement benefits, (2) establish a timetable for completion of OPM's retirement systems modernization project and a deadline by which all federal payroll processing entities will electronically transmit all personnel data to OPM, and (3) include in each annual budget request a statement on OPM's progress in completing such project and resources needed to implement it.

SECTION 1. FINDINGS.

    (a) Findings.--Congress finds the following:
            (1) The Federal Highway Administration estimates that there 
        are 604,485 bridges on the Nation's public road network, of 
        which 116,669 are on the National Highway System.
            (2) The average age of the Nation's bridges is 39 years old 
        and more than two-thirds of the Nation's bridges are more than 
        26 years old.
            (3) One in 9 bridges is classified as structurally 
        deficient and requires significant maintenance, repair, or 
        replacement.
            (4) Fourteen percent of the Nation's bridges are 
        functionally obsolete and do not meet current design standards.
            (5) The Federal Highway Administration estimates that to 
        eliminate the Nation's deficient bridge backlog by 2030, $20.2 
        billion of investment would be required annually through 
        Federal, State, and local levels of government, although 
        current annual bridge investment is approximately $17.1 
        billion.
    (b) Definitions.--In this section, the following definitions apply:
            (1) Eligible funds.--
                    (A) In general.--The term ``eligible funds'' means 
                funds--
                            (i) authorized or designated in--
                                    (I) Public Law 109-59 or a prior 
                                surface transportation authorization 
                                Act; or
                                    (II) an appropriations Act, or a 
                                report accompanying an appropriations 
                                Act, for allocation to a specific 
                                surface transportation project or 
                                activity; and
                            (ii) identified, not later than 60 days 
                        after the date of enactment of this Act, by the 
                        State in which the project or activity is 
                        authorized to be carried out as being excess 
                        funds or inactive funds.
                    (B) Inclusion.--The term ``eligible funds'' 
                includes funds described in subparagraph (A) that were 
                allocated and designated for a demonstration project.
            (2) Excess funds.--The term ``excess funds'' means--
                    (A) funds obligated for a specific surface 
                transportation project or activity that remain 
                available for the project or activity after the project 
                or activity has been completed or canceled; or
                    (B) an unobligated balance of funds allocated for a 
                specific surface transportation project or activity 
                that the State in which the project or activity is 
                authorized to be carried out certifies is no longer 
                needed for the project or activity.
            (3) Inactive funds.--The term ``inactive funds'' means--
                    (A) an unobligated balance of Federal funds for an 
                eligible surface transportation project or activity 
                against which no more than 10 percent of the Federal 
                funds originally designated for the project or activity 
                have been obligated; or
                    (B) funds that are available to carry out a surface 
                transportation project or activity in a State, but, as 
                certified by the State, are unlikely to be advanced for 
                the project or activity during the 1-year period 
                beginning on the date of certification.
    (c) Availability of Funds for Bridge Projects.--Eligible funds 
shall be--
            (1) made available in accordance with this section to the 
        State that originally received the funds; and
            (2) available for obligation for any eligible project under 
        section 133(b)(2) or 133(b)(3) of title 23, United States Code.
    (d) Authority To Obligate.--Notwithstanding the original source or 
period of availability of eligible funds, the Secretary of 
Transportation may, on the request by a State--
            (1) obligate the funds for any eligible project under 
        section 133(b)(2) or 133(b)(3) of title 23, United States Code; 
        or
            (2)(A) deobligate the funds; and
            (B) reobligate the funds for any project eligible under 
        such sections.
    (e) Period of Availability; Title 23 Requirements.--
            (1) In general.--Notwithstanding the original source or 
        period of availability of eligible funds obligated (or 
        deobligated and reobligated) under subsection (d), the eligible 
        funds--
                    (A) shall remain available for obligation for a 
                period of 3 fiscal years after the fiscal year in which 
                this Act is enacted; and
                    (B) except as otherwise provided in this 
                subsection, shall be subject to the requirements of 
                title 23, United States Code, that apply to section 133 
                of that title, including provisions relating to Federal 
                share.
            (2) No allocation based on population.--Section 133(d) of 
        title 23, United States Code, shall not apply to eligible funds 
        under this section.
    (f) Report.--Not later than 1 year after the date of enactment of 
this Act, and annually thereafter, the Secretary shall submit to the 
Committee on Environment and Public Works of the Senate, the Committee 
on Transportation and Infrastructure of the House of Representatives, 
and the Committees on Appropriations of the Senate and the House of 
Representatives a report describing any action taken by the Secretary 
under this section.

This bill authorizes the Department of Transportation to permit states to carry out bridge projects using previously allocated funds that have been identified as being excess or inactive. The projects may include operational improvements, capital and operating costs, environmental measures, and transportation control measures. The funds will remain available for three years after the year in which this bill is enacted.