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

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medicare Home Health Rebasing Relief 
and Reassessment Act''.

SEC. 2. RELIEF AND REASSESSMENT OF THE REBASING OF MEDICARE HOME HEALTH 
              PROSPECTIVE PAYMENT AMOUNTS.

    (a) Suspension of Rebasing.--Section 1895(b)(3)(A)(iii) of the 
Social Security Act (42 U.S.C. 1395fff(b)(3)(A)(iii)) is amended--
            (1) in subclause (I), in the first sentence, by striking 
        ``subclause (II)'' and inserting ``subclauses (II) and (III)'';
            (2) in subclause (II), in the first sentence, by striking 
        ``The Secretary'' and inserting ``Subject to subclause (III), 
        the Secretary''; and
            (3) by adding at the end the following new subclause:
                                    ``(III) Special rule.--Subclauses 
                                (I) and (II) shall not apply for the 
                                12-month period beginning on the date 
                                of the enactment of this subclause. For 
                                periods beginning after the period 
                                described in the previous sentence, the 
                                Secretary shall apply such subclauses 
                                as if the previous sentence had not 
                                been enacted.''.
    (b) Revision of Home Health Outlier Adjustment.--Section 
1895(b)(5)(A) of the Social Security Act (42 U.S.C. 1395fff(b)(5)(A)) 
is amended, in the second sentence, by inserting ``(or, in the case of 
each of the years 2015 through 2023, 2.25 percent)'' after ``2.5 
percent''.
    (c) Study and Report.--
            (1) Study.--
                    (A) In general.--The Secretary of Health and Human 
                Services, in consultation with representatives of 
                Medicare home health agencies and beneficiaries, shall 
                conduct a study on alternative methods for determining 
                the appropriate adjustment under section 
                1895(b)(3)(A)(iii) of the Social Security Act (42 
                U.S.C. 1395(b)(3)(A)(iii)), including methods offered 
                by stakeholders. Such study shall include an analysis 
                of each of the following:
                            (i) The projected impact on Medicare 
                        beneficiary access to care during each of 2014 
                        through 2017 of applying section 1895(b)(3) 
                        during each of such years without application 
                        of subparagraph (A)(iii) of such section, 
                        compared to the projected impact on such access 
                        during each of such years of applying such 
                        section during each of such years with 
                        application of such subparagraph.
                            (ii) The number and share of home health 
                        agencies that are projected to experience 
                        negative Medicare margins by 2017, including 
                        the location, size, and type of such agencies.
                            (iii) With respect to home health agencies 
                        described in clause (ii)--
                                    (I) the total number, average age, 
                                average income, and average number of 
                                activities of daily living of the 
                                Medicare beneficiaries such agencies 
                                serve;
                                    (II) the number of staff such 
                                agencies employ;
                                    (III) the number and location of 
                                counties in which such agencies serve 
                                as the sole provider of Medicare home 
                                health services; and
                                    (IV) to the extent practicable, the 
                                payer mix of such agencies.
                            (iv) The impact of the adjustment on small 
                        home health agencies, as defined by the United 
                        States Small Business Administration small 
                        business size standards, consistent with the 
                        principles of the Regulatory Flexibility Act, 
                        which requires Federal agencies, including the 
                        Department of Health and Human Services, to 
                        fully consider during the rulemaking process 
                        the economic impact of regulatory provisions, 
                        as well as less burdensome regulatory 
                        alternatives, to small entities.
                            (v) Any other areas determined appropriate 
                        by the Secretary.
                    (B) Requirement for alternative methods and other 
                considerations.--For purposes of the analysis under 
                subparagraph (A)--
                            (i) the alternative methods described in 
                        such subparagraph shall cover each of the years 
                        in which the rebasing adjustment under such 
                        section 1895(b)(3)(A)(iii) is to be applied; 
                        and
                            (ii) the Secretary shall include a 
                        cumulative analysis of other Medicare home 
                        health reimbursement reductions established by 
                        statute or regulation, consistent with the 
                        requirements of Executive Order 13563.
            (2) Report.--Not later than 6 months after the date of the 
        enactment of this Act, the Secretary of Health and Human 
        Services shall submit to Congress a report on the study 
        conducted under paragraph (1), together with such 
        recommendations as the Secretary determines appropriate based 
        on the findings of such study. Such report shall include--
                    (A) a determination by the Secretary as to whether, 
                as a result of the findings of such study, the 
                Secretary intends to use the authority under section 
                1871 of the Social Security Act (42 U.S.C. 1395hh) to 
                modify the adjustment described in paragraph (1)(A) and 
                the extent of any such modification; and
                    (B) in the case the Secretary determines not to use 
                such authority, the rationale for such determination.
[EX A]: Medicare Home Health Rebasing Relief and Reassessment Act - Amends title XVIII (Medicare) of the Social Security Act, with respect to the system for prospective payments for home health services, to suspend for a 12-month period a specified adjustment to (rebasing of) Medicare home health prospective payment amounts. Revises the home health outlier adjustment to equal not to exceed 2.25% (currently, 2.5%) for 2015 through 2023. Directs the Secretary of Health and Human Services (HHS) to study alternative methods for determining the appropriate adjustment for 2014 and subsequent years to the prospective payment for home health services, including methods offered by stakeholders.

[EX Q]: SECTION 1. TEACHER RECRUITMENT, RETENTION, AND TRAINING.

    (a) In General.--Title II of the Elementary and Secondary Education 
Act of 1965 (20 U.S.C. 6601 et seq.) is amended--
            (1) by redesignating part E as part F;
            (2) by redesignating sections 2401 and 2402 as sections 
        2501 and 2502, respectively; and
            (3) by inserting after part D the following:

         ``PART E--TEACHER RECRUITMENT, RETENTION, AND TRAINING

``SEC. 2401. PROGRAM AUTHORIZED.

    ``(a) In General.--The Secretary is authorized to make grants to 
local educational agencies to permit such agencies to recruit, retain, 
and train high-quality teachers by carrying out one or more of the 
activities described in subsection (b).
    ``(b) Uses of Funds.--
            ``(1) Recruitment, retention, and training activities.--A 
        local educational agency that receives a grant under this part 
        may use the grant funds for any of the following recruitment, 
        retention, and training activities:
                    ``(A) Providing signing bonuses for teachers.
                    ``(B) Carrying out merit pay programs.
                    ``(C) Providing performance bonuses to teachers.
                    ``(D) Providing scholarships to teachers to pursue 
                advanced course work.
                    ``(E) Providing mentoring programs for teachers.
                    ``(F) Coordinating with institutions of higher 
                education to provide professional development for 
                teachers.
                    ``(G) Any other activity that the local educational 
                agency believes to be effective in recruiting, 
                retaining, or training high-quality teachers.

``SEC. 2402. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to carry out this part such 
sums as may be necessary for each of fiscal years 2002 through 2004.''.
    (b) Conforming Amendments.--Section 2003 of the Elementary and 
Secondary Education Act of 1965 (20 U.S.C. 6603) is amended--
            (1) in subsection (a), by striking ``part C)'' and 
        inserting ``parts C and E)''; and
            (2) in subsection (b), by inserting ``(other than parts C 
        and E)'' after ``title''.

SEC. 2. LOAN FORGIVENESS FOR TEACHERS.

    (a) Elimination of New Borrower Restrictions.--
            (1) FFEL program.--Section 428J(b) of the Higher Education 
        Act of 1965 (20 U.S.C. 1078-10(b)) is amended by striking ``for 
        any new borrower on or after October 1, 1998, who'' and 
        inserting ``for any borrower who''.
            (2) Federal direct loan program.--Section 460(b)(1) of such 
        Act (20 U.S.C. 1087j(b)(1)) is amended by striking ``for any 
        new borrower on or after October 1, 1998, who'' and inserting 
        ``for any borrower who''.
    (b) Expansion of Eligible Teaching Locations and Subjects; 
Eliminating Delay in Service Benefit.--
            (1) FFEL program.--Section 428J(b)(1) of such Act is 
        amended by striking everything preceding subparagraph (B) and 
        inserting the following:
            ``(1) has been employed as a full-time teacher--
                    ``(A)(i) in a school that qualifies under section 
                465(a)(2)(A) for loan cancellation for Perkins loan 
                recipients who teach in such schools;
                    ``(ii) as a full-time special education teacher, as 
                described in section 465(a)(2)(C); or
                    ``(iii) as a full-time teacher in any field of 
                expertise where the State educational agency determines 
                there is a shortage of qualified teachers;''.
            (2) Federal direct loan program.--Section 460(b)(1)(A) of 
        such Act (20 U.S.C. 1087j(b)(1)(A)) is amended by striking 
        everything preceding clause (ii) and inserting the following:
                    ``(A) has been employed as a full-time teacher--
                            ``(i)(I) in a school that qualifies under 
                        section 465(a)(2)(A) for loan cancellation for 
                        Perkins loan recipients who teach in such 
                        schools;
                            ``(II) as a full-time special education 
                        teacher, as described in section 465(a)(2)(C); 
                        or
                            ``(III) as a full-time teacher in any field 
                        of expertise where the State educational agency 
                        determines there is a shortage of qualified 
                        teachers;''.
    (c) Amounts Subject to Forgiveness.--
            (1) FFEL program.--Section 428J(c) of the Higher Education 
        Act of 1965 (20 U.S.C. 1078-10(c)) is amended by striking 
        paragraph (1) and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        repay an amount that is not more than $20,000 in the aggregate 
        of the loan obligation on a loan made under section 428 or 428H 
        that is outstanding after the completion of the first complete 
        school year of teaching described in subsection (b)(1) for 
        which the borrower seeks repayment under this section. Such 
        amount shall be repaid at the rate of 15 percent for the first 
        or second year of such service, 20 percent for the third or 
        fourth year of such service, and 30 percent for the fifth year 
        of such service. No borrower may receive a reduction of loan 
        obligations under both this section and section 460.''.
            (2) Federal direct loan program.--Section 460(c) of such 
        Act (20 U.S.C. 1087j(c)) is amended by striking paragraph (1) 
        and inserting the following:
            ``(1) Amount and rate of repayment.--The Secretary shall 
        cancel an amount that is not more than $20,000 in the aggregate 
        of the loan obligation on a loan made under section 428 or 428H 
        that is outstanding after the completion of the first complete 
        school year of teaching described in subsection (b)(1)(A). Such 
        amount shall be canceled at the rate of 15 percent for the 
        first or second year of such service, 20 percent for the third 
        or fourth year of such service, and 30 percent for the fifth 
        year of such service.''.
[EX A]: Amends the Elementary and Secondary Education Act of 1965 to establish a new program for teacher recruitment, retention, and training. Authorizes the Secretary of Education to award grants to local educational agencies to recruit, retain, and train high-quality teachers through one or more specified types of activities.Amends the Higher Education Act of 1965 to revise student loan forgiveness for teachers under the Federal Family Education Loan and Federal Direct Loan programs. Expands forgiveness eligibility by: (1) eliminating requirements allowing only certain new borrowers to participate; and (2) increasing the types of eligible teaching locations and subjects. Eliminates a service requirement that an individual teach at least five consecutive complete school years before being eligible for program benefits. Increases to $20,000 the aggregate amount of an individual teacher's student loan obligation which may be forgiven, and revises the rate of repayment.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Tax Flexibility Act 
of 2005''.

SEC. 2. QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING IN A 
              MONTH FROM APRIL TO NOVEMBER.

    (a) In General.--Part I of subchapter E of chapter 1 of the 
Internal Revenue Code of 1986 (relating to accounting periods) is 
amended by inserting after section 444 the following new section:

``SEC. 444A. QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING 
              IN A MONTH FROM APRIL TO NOVEMBER.

    ``(a) General Rule.--A qualified small business may elect to have a 
taxable year, other than the required taxable year, which ends on the 
last day of any of the months of April through November (or at the end 
of an equivalent annual period (varying from 52 to 53 weeks)).
    ``(b) Years for Which Election Effective.--An election under 
subsection (a)--
            ``(1) shall be made not later than the due date (including 
        extensions thereof) for filing the return of tax for the first 
        taxable year of the qualified small business, and
            ``(2) shall be effective for such first taxable year or 
        period and for all succeeding taxable years of such qualified 
        small business until such election is terminated under 
        subsection (c).
    ``(c) Termination.--
            ``(1) In general.--An election under subsection (a) shall 
        be terminated on the earliest of--
                    ``(A) the first day of the taxable year following 
                the taxable year for which the entity fails to meet the 
                gross receipts test,
                    ``(B) the date on which the entity fails to qualify 
                as an S corporation, or
                    ``(C) the date on which the entity terminates.
            ``(2) Gross receipts test.--For purposes of paragraph (1), 
        an entity fails to meet the gross receipts test if the entity 
        fails to meet the gross receipts test of section 448(c).
            ``(3) Effect of termination.--An entity with respect to 
        which an election is terminated under this subsection shall 
        determine its taxable year for subsequent taxable years under 
        any other method that would be permitted under subtitle A.
            ``(4) Income inclusion and deduction rules for period after 
        termination.--If the termination of an election under paragraph 
        (1)(A) results in a short taxable year--
                    ``(A) items relating to net profits for the period 
                beginning on the day after its last fiscal year-end and 
                ending on the day before the beginning of the taxable 
                year determined under paragraph (4) shall be includible 
                in income ratably over the succeeding 4 taxable years, 
                or (if fewer) the number of taxable years equal to the 
                fiscal years for which the election under this section 
                was in effect, and
                    ``(B) items relating to net losses for such period 
                shall be deductible in the first taxable year after the 
                taxable year with respect to which the election 
                terminated.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Qualified small business.--The term `qualified small 
        business' means an entity--
                    ``(A)(i) for which an election under section 
                1362(a) is in effect for the first taxable year or 
                period of such entity and for all subsequent years, or
                    ``(ii) which is treated as a partnership for the 
                first taxable year or period of such entity for Federal 
                income tax purposes,
                    ``(B) which conducts an active trade or business or 
                which would qualify for an election to amortize start-
                up expenditures under section 195, and
                    ``(C) which is a start-up business.
            ``(2) Start-up business.--For purposes of paragraph (1)(C), 
        an entity shall be treated as a start-up business so long as 
        not more than 75 percent of the entity is owned by any person 
        who previously conducted a similar trade or business at any 
        time within the 1-year period ending on the date on which such 
        entity is formed. For purposes of the preceding sentence, a 
        person and any other person bearing a relationship to such 
        person specified in section 267(b) or 707(b)(1) shall be 
        treated as one person, and sections 267(b) and 707(b)(1) shall 
        be applied as if section 267(c)(4) provided that the family of 
        an individual consists of the individual's spouse and the 
        individual's children under the age of 21.
            ``(3) Required taxable year.--The term `required taxable 
        year' has the meaning given to such term by section 444(e).
    ``(e) Tiered Structures.--The Secretary shall prescribe rules 
similar to the rules of section 444(d)(3) to eliminate abuse of this 
section through the use of tiered structures.''.
    (b) Conforming Amendment.--Section 444(a)(1) of such Code is 
amended by striking ``section,'' and inserting ``section and section 
444A''.
    (c) Clerical Amendment.--The table of sections for part I of 
subchapter E of chapter 1 of such Code is amended by inserting after 
the item relating to section 444 the following new item:

``Sec. 444A. Qualified small businesses election of taxable year ending 
                            in a month from April to November.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
[EX A]:
Small Business Tax Flexibility Act of 2005 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).