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 ``Comprehensive Immunosuppressive Drug 
Coverage for Kidney Transplant Patients Act of 2011''.

SEC. 2. EXTENDED MONTHS OF COVERAGE OF IMMUNOSUPPRESSIVE DRUGS FOR 
              KIDNEY TRANSPLANT PATIENTS AND OTHER RENAL DIALYSIS 
              PROVISIONS.

    (a) Medicare Entitlement to Immunosuppressive Drugs for Kidney 
Transplant Recipients.--
            (1) Kidney transplant recipients.--Section 226A(b)(2) of 
        the Social Security Act (42 U.S.C. 426-1(b)(2)) is amended by 
        inserting ``(except for eligibility for enrollment under part B 
        solely for purposes of coverage of immunosuppressive drugs 
        described in section 1861(s)(2)(J))'' before ``, with the 
        thirty-sixth month''.
            (2) Individuals eligible only for coverage of 
        immunosuppressive drugs.--
                    (A) Section 1836 of the Social Security Act (42 
                U.S.C. 1395o) is amended--
                            (i) by striking ``Every'' and inserting 
                        ``(a) In General.--Every''; and
                            (ii) by inserting at the end the following 
                        new subsection:
    ``(b) Individuals Eligible for Immunosuppressive Drug Coverage.--
Beginning on January 1, 2012, every individual whose insurance benefits 
under part A have ended (whether before, on, or after such date) by 
reason of section 226A(b)(2) is eligible for enrollment in the 
insurance program established by this part solely for purposes of 
coverage of immunosuppressive drugs.''.
                    (B) Conforming amendment.--Sections 1837, 1838, and 
                1839 of the Social Security Act (42 U.S.C. 1395(p), 42 
                U.S.C. 1395(q), 42 U.S.C. 1395(r)) are each amended by 
                striking ``1836'' and inserting ``1836(a)'' each place 
                it appears.
            (3) Enrollment for individuals only eligible for coverage 
        of immunosuppressive drugs.--Section 1837 of the Social 
        Security Act (42 U.S.C. 1395(p)) is amended by adding at the 
        end the following new subsection:
    ``(m)(1) Any individual who is eligible under section 1836(b) to 
enroll in the medical insurance program established under this part for 
purposes of coverage of immunosuppressive drugs may enroll only in such 
manner and form as may be prescribed by regulations, and only during an 
enrollment period described in this subsection.
    ``(2) An individual described in paragraph (1) may enroll beginning 
on the first day of the third month before the month in which the 
individual first satisfies section 1836(b).
    ``(3) An individual described in paragraph (1) whose entitlement 
for hospital insurance benefits under part A ends by reason of section 
226A(b)(2) on or after January 1, 2012, shall be deemed to have 
enrolled in the medical insurance program established by this part for 
purposes of coverage of immunosuppressive drugs.''.
            (4) Coverage period for individuals only eligible for 
        coverage of immunosuppressive drugs.--
                    (A) In general.--Section 1838 of the Social 
                Security Act (42 U.S.C. 1395q) is amended by adding at 
                the end the following new subsection:
    ``(g) In the case of an individual described in section 1836(b), 
the following rules shall apply:
            ``(1) In the case of such an individual who is deemed to 
        have enrolled in part B for coverage of immunosuppressive drugs 
        under section 1837(m)(3), such individual's coverage period 
        shall begin on the first day of the month in which the 
        individual first satisfies section 1836(b).
            ``(2) In the case of such an individual who enrolls in part 
        B for coverage of immunosuppressive drugs under section 
        1837(m)(2), such individual's coverage period shall begin on 
        the first day of the month in which the individual first 
        satisfies section 1836(b) or the month following the month in 
        which the individual so enrolls, whichever is later.
            ``(3) The provisions of subsections (b) and (d) shall apply 
        with respect to an individual described in paragraph (1) or 
        (2).
            ``(4) In addition to the reasons for termination under 
        subsection (b), the coverage period of an individual described 
        in paragraph (1) or (2) shall end when the individual becomes 
        entitled to benefits under this title under section 226(a), 
        226(b), or 226A.''.
                    (B) Conforming amendments.--Section 1838(b) of the 
                Social Security Act (42 U.S.C. 1395q(b)) is amended, in 
                the matter following paragraph (2), by adding ``or 
                section 1837(m)(3)'' after ``section 1837(f)'' each 
                place it appears.
            (5) Premiums for individuals only eligible for coverage of 
        immunosuppressive drugs.--Section 1839 of the Social Security 
        Act (42 U.S.C. 1395r) is amended--
                    (A) in subsection (b), by adding at the end the 
                following new sentence: ``No increase in the premium 
                shall be effected for individuals who are enrolled 
                pursuant to section 1836(b) for coverage only of 
                immunosuppressive drugs.''; and
                    (B) by adding at the end the following new 
                subsection:
    ``(j) Determination of Premium for Individuals Only Eligible for 
Coverage of Immunosuppressive Drugs.--The Secretary shall, during 
September of each year, determine and promulgate a monthly premium rate 
for the succeeding calendar year for individuals who enroll only for 
the purpose of coverage of immunosuppressive drugs under section 
1836(b). Such premium shall be equal to 35 percent of the monthly 
actuarial rate for enrollees age 65 and over, determined according to 
paragraph (1), for that succeeding calendar year. The monthly premium 
of each individual enrolled for coverage of immunosuppressive drugs 
under section 1836(b) for each month shall be the amount promulgated in 
this subsection. Such amount shall be adjusted in accordance with 
subsections (c) and (f).''.
            (6) Government contribution.--Section 1844(a) of the Social 
        Security Act (42 U.S.C. 1395w(a)) is amended--
                    (A) in paragraph (3), by striking the period at the 
                end and inserting ``; plus'';
                    (B) by adding at the end the following new 
                paragraph:
            ``(4) a Government contribution equal to the estimated 
        aggregate reduction in premiums payable under part B that 
        results from establishing the premium at 35 percent of the 
        actuarial rate under section 1839(j) instead of 50 percent of 
        the actuarial rate for individuals who enroll only for the 
        purpose of coverage of immunosuppressive drugs under section 
        1836(b).''; and
                    (C) by adding at the end the following flush 
                matter:
        ``The Government contribution under paragraph (4) shall be 
        treated as premiums payable and deposited for purposes of 
        subparagraphs (A) and (B) of paragraph (1).''.
            (7) Extension of secondary payer requirements for esrd 
        beneficiaries eligible for coverage of immunosuppressive 
        drugs.--Section 1862(b)(1)(C) of the Social Security Act (42 
        U.S.C. 1395(y)(b)(1)) is amended by adding at the end the 
        following new sentence: ``With regard to immunosuppressive 
        drugs furnished to an individual who enrolls for the purpose of 
        coverage of immunosuppressive drugs under section 1836(b) on or 
        after January 1, 2012, this subparagraph shall apply without 
        regard to any time limitation, except that when such individual 
        becomes entitled to benefits under this title under sections 
        226(a) or 226(b), or entitled to or eligible for benefits under 
        this title under section 226A, the provisions of subparagraphs 
        (A) and (B), and the time limitations under this subparagraph, 
        respectively, shall apply.''.
            (8) Ensuring coverage under the medicare savings program.--
        Section 1905(p)(1)(A) of the Social Security Act (42 U.S.C. 
        1396d(p)(1)(A)) is amended by inserting ``or an individual who 
        is enrolled under part B for the purpose of coverage of 
        immunosuppressive drugs under section 1836(b)'' after ``section 
        1818''.
            (9) Part d.--Section 1860D-1(a)(3)(A) of the Social 
        Security Act (42 U.S.C. 1395w-101(a)(3)(A)) is amended by 
        inserting ``(but not including an individual enrolled solely 
        for coverage of immunosuppressive drugs under section 
        1836(b))'' before the period at the end.

SOLUTION: Comprehensive Immunosuppressive Drug Coverage for Kidney Transplant Patients Act of 2011 - Amends title II (Old Age, Survivors and Disability Benefits) (OASDI) of the Social Security Act (SSA) to extend the months of coverage of immunosuppressive drugs for kidney transplant patients.

Amends SSA title XVIII (Medicare) to make eligible for enrollment in Medicare part B (Supplementary Medical Insurance), solely for the purpose of such drug coverage, every individual whose insurance benefits under Medicare part A (Hospital Insurance) have ended by reason of a kidney transplant or the end of any requirement for a regular course of dialysis.

Directs the Secretary of Health and Human Services (HHS) to determine a monthly premium rate for such individuals equal to 35% of the monthly actuarial rate for enrollees age 65 and over. Prescribes a formula for detemination of a government contribution to such a premium.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Steamtown National Historic Site Act 
of 1994''.

SEC. 2. DEFINITIONS.

    As used in this Act:
            (1) Advisory committee.--The term ``Advisory Committee'' 
        means the Steamtown National Historic Site Advisory Committee 
        established by the Secretary under section 5.
            (2) Hazardous substance.--The term ``hazardous substance'' 
        has the meaning given such term in section 101(14) of the 
        Comprehensive Environmental Response, Compensation, and 
        Liability Act of 1980 (42 U.S.C. 9601(14)).
            (3) Historic site.--The term ``historic site'' means the 
        Steamtown National Historic Site established under section 3.
            (4) National park service.--The term ``National Park 
        Service'' means the National Park Service of the Department of 
        the Interior.
            (5) Remedial action.--The term ``remedial action'' has the 
        meaning given such term in section 101(24) of the Comprehensive 
        Environmental Response, Compensation, and Liability Act of 1980 
        (42 U.S.C. 9601(24)).
            (6) Removal.--The term ``removal'' has the meaning given 
        such term in section 101(23) of such Act (42 U.S.C. 9601(23)).
            (7) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.

SEC. 3. ESTABLISHMENT OF STEAMTOWN NATIONAL HISTORIC SITE.

    (a) In General.--
            (1) Establishment.--In order to preserve and interpret 
        certain elements of railroading, especially steam-operated 
        railroads that were in operation during the period of 1850 to 
        1950, there is hereby established the Steamtown National 
        Historic Site.
            (2) Purposes.--The purposes of the historic site shall 
        include providing for the interpretation of--
                    (A) the evolution of railroads; and
                    (B) the impact of railroads on the development of 
                the United States,
        including technological, economic, social, and political 
        effects and the relationship of railroads to the 
        industrialization of the United States.
    (b) Description of Site.--The historic site shall consist of the 
lands and interests in lands within the area generally depicted on the 
map entitled ``Boundary Map, Steamtown National Historic Site'', 
numbered STTO-80,000 and dated September 1986. The map shall be on file 
and available for public inspection in the offices of the National Park 
Service. Except by act of Congress, no revisions may be made in the 
boundary of the historic site.
    (c) Repeal of Superseded Law.--The Steamtown National Historical 
Site Act of 1986 (the twelfth proviso in the paragraph relating to the 
operation of the national park system (including transfer of funds) 
under the heading ``National Park Service'' in title I of the 
Department of the Interior and Related Agencies Appropriations Act, 
1987, which was enacted in identical forms in section 101(h) of Public 
Law 99-500 and section 101(h) of Public Law 99-591; 100 Stat. 1783-248 
and 100 Stat. 3341-248), is repealed.

SEC. 4. ADMINISTRATION OF STEAMTOWN NATIONAL HISTORIC SITE.

    (a) In General.--The Secretary of the Interior shall administer the 
historic site in accordance with this Act and any other provision of 
law generally applicable to units of the national park system, 
including the Act entitled ``An Act to establish a National Park 
Service, and for other purposes'', approved August 25, 1916 (39 Stat. 
535; 16 U.S.C. 1, 2, 3, and 4) and the Act entitled ``An Act to provide 
for the preservation of historic American sites, buildings, objects, 
and antiquities of national significance, and for other purposes'', 
approved August 21, 1935 (16 U.S.C. 461 et seq.).
    (b) Comprehensive General Management Plan.--Not later than 
September 30, 1995, the Secretary shall prepare and submit to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Interior and Insular Affairs of the House of 
Representatives a new comprehensive general management plan for the 
historic site. The plan shall be consistent with this Act, section 12 
of Public Law 91-383 (16 U.S.C. 1a-7), and any other applicable 
provision of law.

SEC. 5. ACQUISITION OF LAND.

    (a) In General.--The Secretary may acquire lands or interests in 
land within the boundaries of the historic site only by--
            (1) donation; or
            (2) purchase with donated funds.
    (b) Prohibition on Acquisition of Contaminated Lands.--
            (1) In general.--The Secretary may not acquire any land or 
        interest in land to serve the purposes of the historic site 
        unless such lands are not contaminated with a hazardous 
        substance for which a removal or remedial action at the expense 
        of the United States is required under the Comprehensive 
        Environmental Response, Compensation, and Liability Act of 1980 
        (42 U.S.C. 9601 et seq.).
            (2) Reimbursement.--
                    (A) In general.--Before the Secretary may accept 
                title to any lands to further the purposes of the 
                historic site, the Secretary shall seek reimbursement 
                of any funds expended by the National Park Service, 
                prior to the date of the enactment of this Act, on a 
                removal or remedial action with respect to any 
                contamination of lands within the boundaries of the 
                historic site under applicable provisions of the 
                Comprehensive Environmental Response, Compensation, and 
                Liability Act of 1980 (42 U.S.C. 9601 et seq.).
                    (B) Crediting of reimbursement.--Any amount 
                received as reimbursement under subparagraph (A) shall 
                be credited to miscellaneous receipts in the Treasury.
                    (C) Treatment of certain funds expended for a 
                removal or remedial action.--After the full amount of a 
                reimbursement made pursuant to subparagraph (A) is 
                credited pursuant to subparagraph (B), the amount 
                expended by the National Park Service with respect to 
                which the reimbursement was made shall not be treated 
                as amounts expended for development with respect to the 
                limitation under section 8(b).

SEC. 6. PARK SERVICE ACTIVITIES.

    (a) In General.--The Secretary shall take such action as is 
necessary and appropriate to--
            (1) administer the historic site;
            (2) interpret, for the public, the significance of the 
        resources of the site and the history of the site; and
            (3) provide essential services for the public at the 
        historic site.
    (b) Preservation of Collection of Railroad Equipment.--
            (1) Existing collection.--Subject to paragraph (2), the 
        Secretary shall preserve the collection of railroad equipment, 
        including locomotives and rolling stock, that is present at the 
        historic site as of the date of enactment of this Act. The 
        Secretary may also preserve such equipment and essential 
        machinery as are necessary for the maintenance of the 
        locomotives and rolling stock.
            (2) Acquisition of additional equipment.--The Secretary may 
        acquire by exchange or purchase, appropriate examples of 
        locomotives and rolling stock to enhance the collection of 
        railroad equipment at the historic site if--
                    (A) the Secretary takes such action as is necessary 
                to ensure that the total number of locomotives and 
                rolling stock in the collection of railroad equipment 
                does not increase as a result of the exchange or 
                purchase; and
                    (B) the exchange or purchase is carried out in a 
                manner consistent with the general management plan for 
                the historic site.
    (c) Cost-Sharing.--The Secretary shall, to the extent practicable, 
seek donations and assistance from volunteers and carry out other cost-
sharing measures to restore the locomotives and rolling stock in the 
collection of railroad equipment.
    (d) Preservation of Artifact Collection and Archival Materials.--
The Secretary shall take such action as is necessary to preserve the 
artifact collection and archival materials located at the historic 
site.
    (e) Prohibition.--No Federal funds may be expended to provide 
access between the historic site and any structure that is privately 
owned and operated for profit.
    (f) Excursions.--To the extent that providing regular excursions 
with appropriate interpretation under this subsection furthers public 
understanding of the matters described in section 3(a)(2), the 
Secretary may provide regular excursions with appropriate 
interpretation between Scranton, Pennsylvania, and Moscow, 
Pennsylvania. To carry out the excursions, the Secretary may provide 
essential visitor services at Moscow, Pennsylvania.
    (g) Use of Funds for the Restoration of Tracks, Bridges, or 
Tunnels.--
            (1) In general.--Except as provided in paragraph (2), the 
        Secretary may not expend funds made available to the National 
        Park Service for the restoration or maintenance of tracks, 
        bridges, or tunnels located outside the historic site.
            (2) Exception.--
                    (A) Restoration pursuant to cooperative agreement 
                with owner.--If the Secretary and the owner of the 
                tracks and bridges between the historic site and 
                Moscow, Pennsylvania, enter into a cooperative 
                agreement described in subparagraph (B), the Secretary 
                may expend funds described in subparagraph (C) for 
                restoring and maintaining such tracks and bridges.
                    (B) Cooperative agreement described.--A cooperative 
                agreement referred to in subparagraph (A) is a 
                cooperative agreement that--
                            (i) provides for the Secretary to restore 
                        and maintain such tracks and bridges; and
                            (ii) permits the National Park Service to 
                        use such tracks and bridges for excursions 
                        authorized under subsection (f).
                    (C) Funds described.--The funds referred to in 
                subparagraph (A) are funds that--
                            (i) were appropriated to the Secretary 
                        before November 15, 1991; and
                            (ii) remain available for obligation.
            (3) Track usage fees.--If the Secretary enters into an 
        agreement to use tracks and bridges pursuant to paragraph (2), 
        the Secretary may pay customary and appropriate track usage 
        fees.
    (h) Excursion Fees.--Excursion fees charged for any rail excursion 
carried out by the Secretary pursuant to this section shall be 
established at a level that ensures that, at a minimum, 75 percent of 
the costs of maintenance, personnel, and equipment for the excursion 
shall be covered by amounts collected as user fees.
    (i) Bridge 60.--The Secretary may assist the owner of Bridge 60 and 
Bridge 60 Wye (as defined and determined by the Secretary) with track 
and switch rehabilitation to facilitate activities associated with the 
historic site.

SEC. 7. ADVISORY COMMITTEE.

    (a) Establishment.--There is established the Steamtown National 
Historic Site Advisory Committee.
    (b) Purposes.--The purposes of the Advisory Committee are as 
follows:
            (1) To provide the Secretary with a readily available 
        source of professional expertise in railroad management and 
        history.
            (2) To advise the Secretary in the development and 
        operation of the historic site.
    (c) Membership.--The Advisory Committee shall be composed of 11 
members who shall be appointed by the Secretary, as follows:
            (1) Two members shall be individuals with recognized 
        expertise in the operation of historic railways.
            (2) Two members shall be individuals with recognized 
        expertise in the operation of commercial railways.
            (3) Two members shall be historians with recognized 
        expertise in the history of technology.
            (4) Two members shall be historians with recognized 
        expertise in social history.
            (5) Three members shall be representatives of the general 
        public.
    (d) Terms.--Each member shall serve for a term of 3 years. A member 
of the Advisory Committee may continue to serve as a member after the 
expiration of the member's term until a successor is appointed.
    (e) Chairperson.--The Advisory Committee shall select a Chairperson 
from among its members.
    (f) Duties of the Secretary.--The Secretary, or a designee of the 
Secretary, shall from time to time, but at least semiannually, meet and 
consult with the Advisory Committee on matters relating to the 
management and development of the historic site.
    (g) Initial Meeting.--Not later than 30 days after the date on 
which all members of the Advisory Committee have been appointed, the 
Chairperson shall convene the Advisory Committee.
    (h) Meetings.--
            (1) In general.--The Advisory Committee shall meet at the 
        call of the Chairperson.
            (2) Frequency of meetings.--The Advisory Committee shall 
        meet at least 3 times during each year.
            (3) Quorum.--A majority of the members of the Advisory 
        Committee shall constitute a quorum.
    (i) Compensation.--Members of the Advisory Committee shall serve 
without compensation, except the Secretary may, on receipt of a voucher 
approved by the Chairperson, pay expenses reasonably incurred in the 
performance of duties of the Committee.
    (j) Termination of Advisory Committee.--The Advisory Committee 
shall terminate 10 years after the date of enactment of this Act.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--Subject to the limitations under subsections (b) 
and (c), there are authorized to be appropriated to the Department of 
the Interior such sums as are necessary to carry out this Act.
    (b) Limitation of Expenditures for Development.--The aggregate 
amount of funds expended by the Department of the Interior after 
September 30, 1986, for the development of the historic site may not 
exceed $58,000,000.
    (c) Limitation of Expenditures of Funds.--No funds made available 
to the Department of the Interior from Federal sources may be expended 
with respect to the historic site for a purpose other than a purpose 
specified in section 6 and in section 7(h).

SOLUTION: Steamtown National Historic Site Act of 1994 - Repeals the Steamtown National Historic Site Act of 1986 and sets forth new provisions establishing the Steamtown National Historic Site to preserve and interpret certain elements of railroading, especially steam-operated railroads during the period of 1850 to 1950. 
Directs the Secretary of the Interior to prepare and submit a new comprehensive general management plan for the Site to specified congressional committees. 
Prohibits the Secretary from acquiring any lands or interests in lands contaminated with hazardous substances that would require removal or remedial action at the expense of the United States.  Requires the Secretary to seek reimbursement of any funds expended by the National Park Service for such purpose prior to enactment of this Act before the Secretary may accept title to such lands for the Site. 
Directs the Secretary to preserve the collection of railroad equipment (including locomotives and rolling stock) present at the Site as of enactment of this Act.  Authorizes the Secretary to acquire additional examples of locomotives and rolling stock if action is taken to ensure that the total number in the collection does not increase. 
Requires the Secretary to preserve the artifact collection and archival materials located at the Site. 
Prohibits Federal funds from being expended for access between the Site and any structure that is privately-owned or operated for profit. 
Authorizes the Secretary to provide regular excursions with appropriate interpretation between Scranton, Pennsylvania, and Moscow, Pennsylvania.  Authorizes the Secretary to pay customary and appropriate track usage fees.  Prohibits the Secretary from expending funds of the National Park Service for the restoration or maintenance of tracks, bridges, or tunnels outside the Site, except certain funds appropriated before November 15, 1991. 
Establishes the Steamtown National Historic Site Advisory Committee to provide the Secretary with a readily available source of professional expertise in railroad management and history and to advise in the development and operation of the Site. 
Authorizes appropriations.  Limits:  (1) expenditures for the development of the Site after FY 1986; and (2) expenditures for the Site to specified activities.

PROBLEM: SECTION 1. PERMANENT EXTENSION AND MODIFICATION OF LOW-INCOME HOUSING 
              TAX CREDIT.

    (a) Permanent Extension.--
            (1) In general.--Section 42 of the Internal Revenue Code of 
        1986 (relating to low-income housing credit) is amended by 
        striking subsection (o).
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to periods after June 30, 1992.
    (b) Modifications.--
            (1) Carryforward rules.--
                    (A) In general.--Clause (ii) of section 42(h)(3)(D) 
                (relating to unused housing credit carryovers allocated 
                among certain States) is amended by striking ``the 
                excess'' and all that follows and inserting ``the 
                excess (if any) of the unused State housing credit 
                ceiling for the year preceding such year over the 
                aggregate housing credit dollar amount allocated for 
                such year.''
                    (B) Conforming amendment.--The second sentence of 
                section 42(h)(3)(C) (relating to State housing credit 
                ceiling) is amended by striking ``clauses (i) and 
                (iii)'' and inserting ``clauses (i) through (iv)''.
                    (C) De minimis exception for qualification rule.--
                Section 42(h)(3)(D)(iv) (defining qualified State) is 
                amended by adding at the end the following new flush 
                sentence:
                ``For purposes of subclause (I), unallocated amounts 
                from a State's housing credit ceiling for the preceding 
                calendar year which do not exceed 1 percent of such 
                ceiling shall be disregarded.''
            (2) 10-year anti-churning rule waiver expanded.--Clause 
        (ii) of section 42(d)(6)(B) (defining federally assisted 
        building) is amended by inserting ``, 221(d)(4),'' after 
        ``221(d)(3)''.
            (3) Housing credit agency determination of reasonableness 
        of project costs.--Subparagraph (B) of section 42 (m)(2) 
        (relating to credit allocated to building not to exceed amount 
        necessary to assure project feasibility) is amended--
                    (A) by striking ``and'' at the end of clause (ii),
                    (B) by striking the period at the end of clause 
                (iii) and inserting ``, and'', and
                    (C) by inserting after clause (iii) the following 
                new clause:
                            ``(iv) the reasonableness of the 
                        developmental and operational costs of the 
                        project.''
            (4) Units with certain full-time students not 
        disqualified.--Subparagraph (D) of section 42(i)(3) (defining 
        low-income unit) is amended to read as follows:
                    ``(D) Certain students not to disqualify unit.--A 
                unit shall not fail to be treated as a low-income unit 
                merely because it is occupied--
                            ``(i) by an individual who is--
                                    ``(I) a student and receiving 
                                assistance under title IV of the Social 
                                Security Act, or
                                    ``(II) enrolled in a job training 
                                program receiving assistance under the 
                                Job Training Partnership Act or under 
                                other similar Federal, State, or local 
                                laws, or
                            ``(ii) entirely by full-time students if 
                        such students are--
                                    ``(I) single parents and their 
                                children and such parents and children 
                                are not dependents (as defined in 
                                section 152) of another individual, or
                                    ``(II) married and file a joint 
                                return.''
            (5) Treasury waivers of certain de minimis errors and 
        recertifications.--Subsection (g) of section 42 (relating to 
        qualified low-income housing projects) is amended by adding at 
        the end thereof the following new paragraph:
            ``(8) Waiver of certain de minimis errors and 
        recertifications.--On application by the taxpayer, the 
        Secretary may waive--
                    ``(A) any recapture under subsection (j) in the 
                case of any de minimis error in complying with 
                paragraph (1), or
                    ``(B) any annual recertification of tenant income 
                for purposes of this subsection, if the entire building 
                is occupied by low-income tenants.''
            (6) Basis of community service areas included in adjusted 
        basis.--Paragraph (4) of section 42(d) (relating to special 
        rules relating to determination of adjusted basis) is amended--
                    (A) by striking ``subparagraph (B)'' in 
                subparagraph (A) and inserting ``subparagraphs (B) and 
                (C)'',
                    (B) by redesignating subparagraph (C) as 
                subparagraph (D), and
                    (C) by inserting after subparagraph (B) the 
                following new subparagraph:
                    ``(C) Basis of property in community service areas 
                included.--The adjusted basis of any building located 
                in a qualified census tract shall be determined by 
                taking into account the adjusted basis of property (of 
                a character subject to the allowance for depreciation) 
                used in functionally related and subordinate community 
                activity facilities if--
                            ``(i) such facilities are designed to serve 
                        individuals meeting the income requirements of 
                        subsection (g)(1)(B) and employees of the 
                        qualified low-income housing project of which 
                        the building is a part, and
                            ``(ii) not more than 20 percent of the 
                        aggregate eligible basis of all buildings in 
                        such project is attributable to the aggregate 
                        basis of such facilities.
                Such facilities the aggregate basis of which is more 
                than 20 percent of such aggregate eligible basis shall 
                not be disqualified under clause (ii), if not more than 
                20 percent of such aggregate eligible basis claimed by 
                the taxpayer is attributable to such facilities.''
            (7) Application of at-risk rules.--
                    (A) Certified historic structures included.--
                Paragraph (1) of section 42(k) (relating to application 
                of at-risk rules) is amended by inserting ``(and, for 
                purposes of computing the credit under section 
                47(a)(2), the basis of any building subject to such 
                credit which is part of a qualified low-income housing 
                project)'' after ``building''.
                    (B) Qualified nonprofit lenders excluded.--
                Subparagraph (A) of section 42(k)(2) (relating to 
                special rules for determining qualified person) is 
                amended by inserting ``which is not a qualified person 
                (as defined in section 49(a)(1)(D)(iv))'' after 
                ``subsection (h)(5))''.
            (8) Discrimination against tenants prohibited.--Section 
        42(h)(6)(B) (defining extended low-income housing commitment) 
        is amended by redesignating clauses (iv) and (v) as clauses (v) 
        and (vi) and by inserting after clause (iii) the following new 
        clause:
                            ``(iv) which prohibits the refusal to lease 
                        to a holder of a voucher or certificate of 
                        eligibility under section 8 of the United 
                        States Housing Act of 1937 because of the 
                        status of the prospective tenant as such a 
                        holder,''.
            (9) Effective dates.--
                    (A) In general.--Except as provided in 
                subparagraphs (B) and (C), the amendments made by this 
                subsection shall apply to--
                            (i) determinations under section 42 of the 
                        Internal Revenue Code of 1986 with respect to 
                        housing credit dollar amounts allocated from 
                        State housing credit ceilings after June 30, 
                        1992, or
                            (ii) buildings placed in service after June 
                        30, 1992, to the extent paragraph (1) of 
                        section 42(h) of such Code does not apply to 
                        any building by reason of paragraph (4) 
                        thereof, but only with respect to bonds issued 
                        after such date.
                    (B) Carryforward rules.--The amendments made by 
                paragraph (1) shall apply to calendar years beginning 
                after December 31, 1992.
                    (C) Waiver authority and prohibited 
                discrimination.--The amendments made by paragraphs (2), 
                (5), and (8) shall take effect on the date of the 
                enactment of this Act.
    (c) Election To Determine Rent Limitation Based on Number of 
Bedrooms.--In the case of a building to which the amendments made by 
section 7108(e)(1) of the Revenue Reconciliation Act of 1989 did not 
apply, the taxpayer may elect to have such amendments apply to such 
building but only with respect to tenants first occupying any unit in 
the building after the date of the election, and if the taxpayer has 
met the requirements of the procedures described in section 
42(m)(1)(B)(iii) of the Internal Revenue Code of 1986. Such an election 
may be made only during the 180 day period beginning on the date of the 
enactment of this Act. Once made, the election shall be irrevocable.

SOLUTION:
Amends the Internal Revenue Code to make the low-income housing credit permanent. 
Modifies provisions concerning unused housing credit carryovers by States to allow States to carry over more unused credits from year to year. 
Provides that a unit shall not fail to be treated as low-income because it is occupied by students or persons enrolled in job training programs under the Job Training Partnership Act. 
Authorizes the Secretary of the Treasury to waive:  (1) any recapture of credit (required to be included in tax) in the case of any de minimis error in complying with tests for qualified low-income housing projects; or (2) any annual recertification of tenant income if the entire building is occupied by low-income tenants. 
Determines the adjusted basis of any building (for purposes of the low-income housing credit) by taking into account the adjusted basis of the property used in community activity facilities if: (1) such facilities are designed to serve individuals meeting income requirements for the housing project; and (2) not more than 20 percent of the aggregate eligible basis of all buildings in the project is attributable to the aggregate basis of such facilities. 
Applies at-risk rules to low-income housing credit property that also qualifies for the historic site rehabilitation credit and to qualified lenders. 
Adds conditions prohibiting discrimination against Section 8 tenants for purposes of meeting extended low-income housing commitments required to receive credits.