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

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. FINDINGS.

    Congress finds the following:
            (1) It is in the national interest that all citizens, 
        including active-duty service members, be allowed to vote in 
        Federal elections.
            (2) Since 1977, active-duty service members serving 
        overseas or on the United States mainland have been excluded 
        from fully participating and voting in both general and runoff 
        Federal elections in American Samoa due to several factors, 
        including local law that requires active duty military members 
        to register in person, limited air and mail service between the 
        U.S. mainland and American Samoa, and delays in the preparation 
        of new ballots in the case of runoff elections.
            (3) American Samoa law requiring uniformed service voters 
        to register to vote in person is contrary to the Uniformed and 
        Overseas Citizens Absentee Voting Act (42 U.S.C. 1973ff et 
        seq.).
            (4) The Uniformed and Overseas Citizens Absentee Voting Act 
        has been in effect for over 15 years, and American Samoa has 
        not addressed this discrepancy between Federal and territorial 
        law, despite notice that the discrepancy exists.
            (5) It is necessary to take additional action to ensure 
        that the votes of uniformed voters are counted in Federal 
        elections conducted in American Samoa and that active duty 
        service members (including reservists called to active duty) do 
        not need to appear in person to register to vote.
            (6) It is necessary to state that the Uniformed and 
        Overseas Citizens Absentee Voting Act supersedes American Samoa 
        law and American Samoa must comply with this Federal law.
            (7) It is also in the national interest that, to the extent 
        possible, Members of the United States House of Representatives 
        and non-voting Delegates be elected in the first week of 
        November in even-numbered years.
            (8) Since 1980, when the first election for the 
        Congressional Delegate from American Samoa was held, there have 
        been several general elections at which there was no final 
        resolution of who was elected as the Delegate for the next 
        Congress, and run-off elections were required.
            (9) When the outcome of the Delegate election is not 
        resolved until a runoff election is held, a final determination 
        of who the Delegate will be is not made known until late 
        November.
            (10) A delayed outcome may place a newly elected Delegate 
        in a more junior position to other Members of Congress elected 
        on the first Tuesday after the first Monday of November in an 
        election year.
            (11) When more than 2 candidates file to run for election 
        for the office of Delegate, holding a primary election to 
        reduce the number of candidates to 2 will greatly increase the 
        likelihood that the general election will produce a candidate 
        who receives a majority of the votes cast.

SEC. 2. PRIMARY ELECTION REQUIRED.

    Section 2(a) of the Act entitled ``An Act to provide that the 
Territory of American Samoa be represented by a nonvoting Delegate to 
the United States House of Representatives, and for other purposes'', 
approved October 31, 1978 (48 U.S.C. 1732(a)) is amended--
            (1) by inserting ``(1)'' after ``(a)''; and
            (2) by adding at the end the following new paragraphs:
    ``(2) In any general election year when 3 or more eligible 
individuals file by the first Tuesday of July as candidates for the 
office of Delegate, a primary election shall be held on the first 
Tuesday of August of that general election year. If the primary 
election results in 1 candidate receiving more than 50 percent of the 
votes cast, then that candidate shall be the only candidate on the 
ballot for the general election for Delegate that year. If the primary 
election results in no candidate receiving more than 50 percent of the 
votes cast, then the 2 candidates receiving the most votes cast shall 
be on the ballot for the general election year. If there is a tie for 
the 2 candidates receiving the most votes, the names of the 2 
candidates shall be listed on the ballot for that general election 
year.
    ``(3) Candidates for the office of Delegate to the United States 
House of Representatives must file their candidacy not later than the 
first Tuesday of July each year that a general election referred to in 
paragraph (1) is scheduled to be held.''.

SEC. 3. CONFORMING AMENDMENTS.

    Section 4 of the Act entitled ``An Act to provide that the 
Territory of American Samoa be represented by a nonvoting Delegate to 
the United States House of Representatives, and for other purposes'', 
approved October 31, 1978 (48 U.S.C. 1734), is amended by inserting 
``in a general Federal election'' after ``ties between candidates''.

SEC. 4. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on January 1, 
2003.
Declares that it is necessary to state that the Uniformed and Overseas Citizens Absentee Voting Act supersedes American Samoa law and American Samoa must comply with it.Requires a primary election to be held in American Samoa on the first Tuesday of August of any general election year when three or more eligible individuals have filed by the first Tuesday of July as candidates for the office of Delegate representing American Samoa in the U.S. House of Representatives.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Blue Alert Act of 2010''.

SEC. 2. BLUE ALERT COMMUNICATIONS NETWORK.

    The Attorney General shall, subject to the availability of 
appropriations pursuant to section 6, establish a national Blue Alert 
communications network within the Department of Justice to disseminate 
information when a law enforcement officer is seriously injured or 
killed in the line of duty through the initiation, facilitation, and 
promotion of local elements of the network (known as Blue Alert plans) 
in coordination with States, units of local government, law enforcement 
agencies, and other appropriate entities.

SEC. 3. BLUE ALERT COORDINATOR; GUIDELINES.

    (a) Coordination Within Department of Justice.--The Attorney 
General shall assign an officer of the Department of Justice to act as 
the national coordinator of the Blue Alert communications network. The 
officer so designated shall be known as the Blue Alert Coordinator of 
the Department of Justice (referred to in this Act as the 
``Coordinator'').
    (b) Duties of the Coordinator.--In acting as the national 
coordinator of the Blue Alert communications network, the Coordinator 
shall--
            (1) work with States to encourage the development of 
        additional Blue Alert plans in the network;
            (2) establish voluntary guidelines for States to use in 
        developing Blue Alert plans that will promote compatible and 
        integrated Blue Alert plans throughout the United States, 
        including--
                    (A) a list of the resources necessary to establish 
                a Blue Alert plan;
                    (B) criteria for evaluating whether a situation 
                warrants issuing a Blue Alert;
                    (C) guidelines to protect the privacy, dignity, 
                independence, and autonomy of any law enforcement 
                officer who may be the subject of a Blue Alert or 
                family of such law enforcement officer;
                    (D) guidelines that, before a Blue Alert is issued 
                and with respect to a law enforcement officer who is 
                seriously injured or killed in the line of duty--
                            (i) the law enforcement agency involved 
                        confirms the death, injury, or attack on of the 
                        law enforcement officer;
                            (ii) there is an indication of serious 
                        injury to or death of the law enforcement 
                        officer;
                            (iii) the suspect involved has not been 
                        apprehended; and
                            (iv) there is sufficient descriptive 
                        information of the suspect involved and any 
                        relevant vehicle and tag numbers;
                    (E) guidelines--
                            (i) that information related to a law 
                        enforcement officer who is seriously injured or 
                        killed in the line of duty would be provided to 
                        the National Crime Information Center database 
                        operated by the Federal Bureau of Investigation 
                        pursuant to section 534 of title 28, United 
                        States Code, and any relevant crime information 
                        repository of the State involved;
                            (ii) that a Blue Alert would be, to the 
                        maximum extent practicable (as determined by 
                        the Coordinator in consultation with State and 
                        local law enforcement agencies) limited to the 
                        geographic areas most likely to facilitate the 
                        apprehension of the suspect involved or which 
                        such suspect could reasonably reach, but not 
                        limited to State lines;
                            (iii) for State law enforcement agencies to 
                        develop plans to communicate information to 
                        neighboring States to provide for seamless 
                        communication of Blue Alert; and
                            (iv) providing that a Blue Alert will be 
                        suspended when the suspect involved is 
                        apprehended or when the law enforcement agency 
                        involved determines that the Blue Alert is no 
                        longer effective; and
                    (F) guidelines for--
                            (i) the issuance of alerts through the Blue 
                        Alert communications network; and
                            (ii) the extent of the dissemination of 
                        alerts issued through the network;
            (3) develop proposed protocols for efforts to apprehend 
        suspects, including protocols that are needed from the time of 
        the initial notification of a law enforcement agency that a 
        suspect has not been apprehended through the time of 
        apprehension of a suspect or when the law enforcement agency 
        involved determines that the Blue Alert is no longer effective, 
        including--
                    (A) public safety communications;
                    (B) command center operations; and
                    (C) incident review, evaluation, debriefing, and 
                public information procedures;
            (4) work with States to ensure appropriate regional 
        coordination of various elements of the network;
            (5) establish an advisory group to assist States, units of 
        local government, law enforcement agencies, and other entities 
        involved in the Blue Alert communications network with 
        initiating, facilitating, and promoting Blue Alert plans, which 
        shall include--
                    (A) to the maximum extent practicable, 
                representation from the various geographic regions of 
                the United States; and
                    (B) members who are--
                            (i) representatives of law enforcement 
                        organizations, law enforcement agencies, and 
                        public safety communications,
                            (ii) broadcasters, first responders, 
                        dispatchers, and radio station personnel; and
                            (iii) representatives of any other 
                        individuals or organizations that the 
                        Coordinator determines are necessary to the 
                        success of the Blue Alert communications 
                        network; and
            (6) act as the nationwide point of contact for--
                    (A) the development of the network; and
                    (B) regional coordination of alerts through the 
                network for law enforcement officers who are seriously 
                injured or killed in the line of duty.
    (c) Limitations Applicable to Guidelines and Other Duties.--In 
establishing the guidelines and carrying out other duties under 
subsection (b), the following shall apply:
            (1) Voluntary participation.--The guidelines established 
        under paragraph (2) of such subsection, protocols developed 
        under paragraph (3) of such subsection, and other programs 
        established under such subsection, shall be adoptable by a 
        State on a voluntary basis only.
            (2) Dissemination of information.--The guidelines shall, to 
        the maximum extent practicable (as determined by the 
        Coordinator in consultation with State and local law 
        enforcement agencies), provide that appropriate information 
        relating to a wounding assault or fatal injury on a law 
        enforcement officer is disseminated to the appropriate law 
        enforcement, public health, and other public officials.
            (3) Privacy and civil liberties protections.--The 
        guidelines shall--
                    (A) ensure that alerts issued through the Blue 
                Alert communications network comply with all applicable 
                Federal, State, and local privacy laws and regulations; 
                and
                    (B) include standards that specifically provide for 
                the protection of the civil liberties, including the 
                privacy, of law enforcement officers who are seriously 
                injured or killed in the line of duty and the families 
                of such officers.
    (d) Cooperation With Other Agencies.--The Coordinator shall 
cooperate with the Secretary of Homeland Security, the Secretary of 
Transportation, the Federal Communications Commission, and appropriate 
offices of the Department of Justice in carrying out activities under 
this Act.
    (e) Reports.--Not later than one year after the date of the 
enactment of this Act, and annually thereafter, the Coordinator shall 
submit to Congress a report on the activities of the Coordinator and 
the effectiveness and status of the Blue Alert plans of each State that 
has established or is in the process of establishing such a plan.

SEC. 4. GRANT PROGRAM FOR SUPPORT OF BLUE ALERT PLANS.

    (a) Grant Program.--Subject to the availability of appropriations 
to carry out this section, the Attorney General shall carry out a 
program to provide grants to States for the development or enhancement 
of programs and activities for the support of Blue Alert plans and the 
Blue Alert communications network.
    (b) Activities.--Activities funded by grants under the program 
under subsection (a) may include--
            (1) the development and implementation of education and 
        training programs, and associated materials, relating to Blue 
        Alert plans;
            (2) the development and implementation of law enforcement 
        programs, and associated equipment, relating to Blue Alert 
        plans;
            (3) the development and implementation of new technologies 
        to improve Blue Alert communications; and
            (4) such other activities as the Attorney General considers 
        appropriate for supporting the Blue Alert communications 
        network.
    (c) Federal Share.--The Federal share of the cost of any activities 
funded by a grant under the program under subsection (a) may not exceed 
50 percent.
    (d) Distribution of Grant Amounts on Geographic Basis.--The 
Attorney General shall, to the maximum extent practicable, ensure the 
distribution of grants under the program under subsection (a) on an 
equitable basis throughout the various regions of the United States.
    (e) Administration.--The Attorney General shall prescribe 
requirements, including application requirements, for grants under the 
program under subsection (a).

SEC. 5. DEFINITION.

    For purposes of this Act, the term ``State'' means each of the 50 
States, the District of Columbia, the Commonwealth of Puerto Rico, the 
United States Virgin Islands, Guam, American Samoa, the Commonwealth of 
the Northern Mariana Islands, and any federally recognized Indian 
tribe.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There is authorized to be appropriated such sums 
as may be necessary to carry out this Act (other than for purposes 
described in subparagraph (A) or (B) of subsection (b)(1)).
    (b) Grant Funding.--
            (1) In general.--There is authorized to be appropriated for 
        fiscal year 2011--
                    (A) $5,000,000 for grants under section 4; and
                    (B) an additional $5,000,000 for such grants to 
                carry out activities described in section 4(b)(3).
            (2) Availability of funds.--Amounts appropriated pursuant 
        to paragraph (1) shall remain available until expended.

National Blue Alert Act of 2010 - Directs the Attorney General to: (1) establish a national Blue Alert communications network within the Department of Justice (DOJ) to disseminate information when a law enforcement officer is seriously injured or killed in the line of duty; (2) assign a DOJ officer to act as the national coordinator of the Blue Alert communications network; and (3) provide grants to states for the development or enhancement of programs and activities to support Blue Alert plans and the Blue Alert communications network. Sets forth the duties of the national coordinator, including working with states to develop additional Blue Alert plans in the network, establishing voluntary guidelines for states in developing Blue Alert plans, developing protocols for efforts to apprehend suspects, and establishing an advisory group to assist states, local governments, law enforcement agencies, and other entities in initiating, facilitating, and promoting Blue Alert plans.