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 ``Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN 
              PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
(relating to accelerated cost recovery system) is amended by adding at 
the end thereof the following new subsection:
    ``(k) Deduction Adjustment To Allow Equivalent of Expensing for 
Certain Property Placed in Service After December 31, 2001.--
            ``(1) In general.--In the case of tangible property placed 
        in service after December 31, 2001, the deduction under this 
        section with respect to such property--
                    ``(A) shall be determined by substituting `150 
                percent' for `200 percent' in subsection (b)(1) in the 
                case of property to which the 200 percent declining 
                balance method would otherwise apply, and
                    ``(B) for any taxable year after the taxable year 
                during which the property is placed in service shall 
                be--
                            ``(i) the amount determined under this 
                        section for such taxable year without regard to 
                        this subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year.
            ``(2) Applicable neutral cost recovery ratio.--For purposes 
        of paragraph (1)--
                    ``(A) In general.--The applicable neutral cost 
                recovery ratio for the property for any taxable year is 
                the number determined by--
                            ``(i) dividing--
                                    ``(I) the gross domestic product 
                                deflator for the calendar quarter 
                                ending in such taxable year which 
                                corresponds to the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, by
                                    ``(II) the gross domestic product 
                                deflator for the calendar quarter 
                                during which the property was placed in 
                                service by the taxpayer, and
                            ``(ii) then multiplying the number 
                        determined under clause (i) by the number equal 
                        to 1.035 to the nth power where `n' is the 
                        number of full years in the period beginning on 
                        the 1st day of the calendar quarter during 
                        which the property was placed in service by the 
                        taxpayer and ending on the day before the 
                        beginning of the corresponding calendar quarter 
                        ending during such taxable year.
                The applicable neutral cost recovery ratio shall never 
                be less than 1. The applicable neutral cost recovery 
                ratio shall be rounded to the nearest \1/1000\.
                    ``(B) Special rule for certain property.--In the 
                case of property described in paragraph (2) or (3) of 
                subsection (b) or in subsection (g), the applicable 
                neutral cost recovery ratio shall be determined without 
                regard to subparagraph (A)(ii).
            ``(3) Gross domestic product deflator.--For purposes of 
        paragraph (2), the gross domestic product deflator for any 
        calendar quarter is the implicit price deflator for the gross 
        domestic product for such quarter (as shown in the first 
        revision thereof).
            ``(4) Election not to have subsection apply.--This 
        subsection shall not apply to any property if the taxpayer 
        elects not to have this subsection apply to such property. Such 
        an election, once made, shall be irrevocable.
            ``(5) Churning transactions.--This subsection shall not 
        apply to any property if this section would not apply to such 
        property were subsection (f)(5)(A)(ii) applied by substituting 
        `2002' for `1981' and `2001' for `1980'.
            ``(6) Additional deduction not to affect basis or 
        recapture.--
                    ``(A) In general.--The additional amount determined 
                under this section by reason of this subsection shall 
                not be taken into account in determining the adjusted 
                basis of any property or of any interest in a pass-thru 
                entity which holds such property and shall not be 
                treated as a deduction for depreciation for purposes of 
                sections 1245 and 1250.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.''
    (b) Minimum Tax Treatment.--
            (1) Paragraph (1) of section 56(a) of such Code is amended 
        by adding at the end thereof the following new subparagraph:
                    ``(E) Use of neutral cost recovery ratio.--In the 
                case of property to which section 168(k) applies and 
                which is placed in service after December 31, 2001, the 
                deduction allowable under this paragraph with respect 
                to such property for any taxable year (after the 
                taxable year during which the property is placed in 
                service) shall be--
                            ``(i) the amount so allowable for such 
                        taxable year without regard to this 
                        subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year (as determined 
                        under section 168(k)).
                This subparagraph shall not apply to any property with 
                respect to which there is an election in effect not to 
                have section 168(k)) apply.''
            (2) Subparagraph (C) of section 56(g)(4) of such Code is 
        amended by adding at the end the following new clause:
                            ``(v) Neutral cost recovery deduction.--
                        Clause (i) shall not apply to the additional 
                        deduction allowable by reason of section 
                        168(k).''
    (c) Coordination With Depreciation Limitation on Certain 
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is 
amended by adding at the end the following new sentence: ``For purposes 
of this clause, the unrecovered basis of any passenger automobile shall 
be treated as including the additional amount determined under section 
168 by reason of subsection (k) thereof to the extent not allowed as a 
deduction by reason of this paragraph for any taxable year in the 
recovery period.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2001.
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Remote Monitoring Access Act of 
2005''.

SEC. 2. COVERAGE OF REMOTE PATIENT MANAGEMENT SERVICES FOR CHRONIC 
              HEALTH CARE CONDITIONS.

    (a) In General.--Section 1861(s)(2) of the Social Security Act (42 
U.S.C. 1395x(s)(2)) is amended--
            (1) in subparagraph (Y), by striking ``and'' at the end;
            (2) in subparagraph (Z), by inserting ``and'' at the end; 
        and
            (3) by inserting after subparagraph (Z) the following new 
        subparagraph:
                    ``(AA) remote patient management services (as 
                defined in subsection (bbb));''.
    (b) Services Described.--Section 1861 of the Social Security Act 
(42 U.S.C. 1395x) is amended by adding at the end the following new 
subsection:

                  ``Remote Patient Management Services

    ``(bbb)(1) The term `remote patient management services' means the 
remote monitoring and management of an individual with a covered 
chronic health condition (as defined in paragraph (2)) through the 
utilization of a system of technology that allows a remote interface to 
collect and transmit clinical data between the individual and the 
responsible physician or supplier for the purposes of clinical review 
or response by the physician or supplier.
    ``(2) For purposes of paragraph (1), the term `covered chronic 
health condition' includes--
            ``(A) heart failure;
            ``(B) diabetes;
            ``(C) cardiac arrhythmia; and
            ``(D) any other chronic condition determined by the 
        Secretary to be appropriate for treatment through remote 
        patient management services.
    ``(3)(A) The Secretary, in consultation with appropriate physician 
groups, may develop guidelines on the frequency of billing for remote 
patient management services. Such guidelines shall be determined based 
on medical necessity and shall be sufficient to ensure appropriate and 
timely monitoring of individuals being furnished such services.
    ``(B) The Secretary, acting through the Agency for Health Care 
Research and Quality, shall do the following:
            ``(i) Not later than 1 year after the date of enactment of 
        the Remote Monitoring Access Act of 2005, develop, in 
        consultation with appropriate physician groups, a standard of 
        care and quality standards for remote patient management 
        services for the covered chronic health conditions specified in 
        subparagraphs (A), (B), and (C) of paragraph (2).
            ``(ii) If the Secretary makes a determination under 
        paragraph (2)(D) with respect to a chronic condition, develop, 
        in consultation with appropriate physician groups, a standard 
        of care and quality standards for remote patient management 
        services for such condition within 1 year of such 
        determination.
            ``(iii) Periodically review and update such standards of 
        care and quality standards under this subparagraph as 
        necessary.''.
    (c) Payment Under the Physician Fee Schedule.--Section 1848 of the 
Social Security Act (42 U.S.C. 1395w-4) is amended--
            (1) in subsection (c)(2)--
                    (A) in subparagraph (B)--
                            (i) in clause (ii)(II), by striking 
                        ``clause (iv)'' and inserting ``clauses (iv) 
                        and (v)''; and
                            (ii) by adding at the end the following new 
                        clause:
                            ``(v) Budgetary treatment of certain 
                        services.--The additional expenditures 
                        attributable to services described in section 
                        1861(s)(2)(AA) shall not be taken into account 
                        in applying clause (ii)(II) for 2006.''; and
                    (B) by adding at the end the following new 
                paragraph:
            ``(7) Treatment of remote patient management services.--In 
        determining relative value units for remote patient management 
        services (as defined in section 1861(bbb)), the Secretary, in 
        consultation with appropriate physician groups, shall take into 
        consideration--
                    ``(A) costs associated with such services, 
                including physician time involved, installation and 
                information transmittal costs, costs of remote patient 
                management technology (including devices and software), 
                and resource costs necessary for patient monitoring and 
                follow-up (but not including costs of any related item 
                or non-physician service otherwise reimbursed under 
                this title); and
                    ``(B) the level of intensity of services provided, 
                based on--
                            ``(i) the frequency of evaluation necessary 
                        to manage the individual being furnished the 
                        services;
                            ``(ii) the amount of time necessary for, 
                        and the complexity of, the evaluation, 
                        including the information that must be 
                        obtained, reviewed, and analyzed; and
                            ``(iii) the number of possible diagnoses 
                        and the number of management options that must 
                        be considered.''; and
            (2) in subsection (j)(3), by inserting ``(2)(AA),'' after 
        ``(2)(W),''.
    (d) Incentive Payments.--Section 1833 of the Social Security Act 
(42 U.S.C. 1395l) is amended by adding at the end the following new 
subsection:
    ``(v) Incentive for Meeting Certain Standards of Care and Quality 
Standards in the Furnishing of Remote Patient Management Services.--In 
the case of remote patient management services (as defined in section 
1861(bbb)) that are furnished by a physician who the Secretary 
determines meets or exceeds the standards of care and quality standards 
developed by the Secretary under paragraph (3)(B) of such section for 
such services, in addition to the amount of payment that would 
otherwise be made for such services under this part, there shall also 
be paid to the physician (or to an employer or facility in cases 
described in clause (A) of section 1842(b)(6)) (on a monthly or 
quarterly basis) from the Federal Supplementary Medical Insurance Trust 
Fund an amount equal to 10 percent of the payment amount for the 
service under this part.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to services furnished on or after January 1, 2006.
Remote Monitoring Access Act of 2005 - Amends title XVIII (Medicare) of the Social Security Act to provide for coverage of remote patient management services for chronic health care conditions.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Children's Health Preservation and 
Tobacco Advertising Compliance Act''.

SEC. 2. DISALLOWANCE OF TAX DEDUCTIONS FOR CERTAIN ADVERTISING, 
              PROMOTION, AND MARKETING EXPENSES RELATING TO TOBACCO 
              PRODUCT USE.

    (a) In General.--Part IX of subchapter B of chapter 1 of subtitle A 
of the Internal Revenue Code of 1986 (relating to items not deductible) 
is amended by adding at the end the following:

``SEC. 280I. DISALLOWANCE OF DEDUCTION FOR CERTAIN TOBACCO ADVERTISING, 
              PROMOTION, AND MARKETING EXPENSES.

    ``(a) In General.--No deduction shall be allowed under this chapter 
for any taxable year for any expenditure relating to advertising, 
promoting, or marketing tobacco products if such advertising, 
promoting, or marketing, or such expenditure is prohibited under the 
following subsections.
    ``(b) Prohibition of Certain Advertising.--
            ``(1) Prohibition on outdoor advertising.--
                    ``(A) In general.--No manufacturer, distributor, or 
                retailer may use any form of outdoor tobacco product 
                advertising, including billboards, posters, or 
                placards.
                    ``(B) Stadia and arenas.--Except as otherwise 
                provided in this section, a manufacturer, distributor, 
                or retailer shall not advertise tobacco products in any 
                arena or stadium where athletic, musical, artistic, or 
                other social or cultural events or activities occur.
            ``(2) Prohibition on use of human images and cartoons.--No 
        manufacturer, distributor, or retailer may use a human image or 
        a cartoon character or cartoon-type character in its 
        advertising, labeling, or promotional material with respect to 
        a tobacco product.
            ``(3) Prohibition on advertising on the internet.--No 
        manufacturer, distributor, or retailer may use the Internet to 
        advertise tobacco products unless such an advertisement is 
        inaccessible in or from the United States.
            ``(4) Prohibition on point of sale advertising.--
                    ``(A) In general.--Except as otherwise provided in 
                this paragraph, no manufacturer, distributor, or 
                retailer may use point of sale advertising of tobacco 
                products.
                    ``(B) Adult only stores and tobacco outlets.--
                Subparagraph (A) shall not apply to point of sale 
                advertising at adult only stores and tobacco outlets.
                    ``(C) Permissible advertising.--
                            ``(i) In general.--Each manufacturer of 
                        tobacco products may display not more than 2 
                        separate point of sale advertisements in or at 
                        each location at which tobacco products are 
                        offered for sale.
                            ``(ii) Retailers.--No manufacturer, 
                        distributor, or retailer may enter into any 
                        arrangement with a retailer to limit the 
                        ability of the retailer to display any form of 
                        permissible point of sale advertisement or 
                        promotional material originating with another 
                        manufacturer, distributor, or retailer.
                    ``(D) Limitations.--
                            ``(i) In general.--A point of sale 
                        advertisement permitted under this paragraph 
                        shall be comprised of a display area that is 
                        not larger than 576 square inches (either 
                        individually or in the aggregate) and shall 
                        consist only of black letters on a white 
                        background or other recognized typographical 
                        marks. Such advertisement shall not be attached 
                        to nor located within 2 feet of any fixture on 
which candy is displayed for sale.
                            ``(ii) Audio and video formats.--Audio and 
                        video advertisements otherwise permitted under 
                        this section may be distributed to individuals 
                        who are 18 years of age or older at point of 
                        sale but may not be played or viewed at such 
                        point of sale.
                            ``(iii) Display fixtures.--Display fixtures 
                        in the form of signs consisting of brand name 
                        and price and not larger than 2 inches in 
                        height are permitted.
    ``(c) Additional Restrictions.--
            ``(1) Restriction on product names.--A manufacturer shall 
        not use a trade or brand name of a nontobacco product as the 
        trade or brand name for a cigarette or smokeless tobacco 
        product, except for a tobacco product whose trade or brand name 
        was on both a tobacco product and a nontobacco product that 
        were sold in the United States on January 1, 1998.
            ``(2) Advertising limit actions.--
                    ``(A) In general.--A manufacturer, distributor, or 
                retailer may in accordance with this section, 
                disseminate or cause to be disseminated advertising or 
                labeling which bears a tobacco product brand name 
                (alone or on conjunction with any other word) or any 
                other indicia of tobacco product identification only in 
                newspapers, in magazines, in periodicals or other 
                publications (whether periodic or limited 
                distribution), on billboards, posters and placards in 
                accordance with subsection (b)(1), in nonpoint of sale 
                promotional material (including direct mail), in point-
                of-sale promotional material, and in audio or video 
                formats delivered at a point-of-sale.
                    ``(B) Limitation.--A manufacturer, distributor, or 
                retailer that intends to disseminate, or to cause to be 
                disseminated, advertising or labeling for a tobacco 
                product in a medium that is not described in 
                subparagraph (A) shall notify the Secretary of Health 
                and Human Services not less than 30 days prior to the 
                date on which such medium is to be used. Such notice 
                shall describe the medium and discuss the extent to 
                which the advertising or labeling may be seen by 
                individuals who are under 18 years of age.
                    ``(C) Action by secretary.--Not later than 30 days 
                after the date on which the Secretary receives a notice 
                under subparagraph (B), the Secretary shall make a 
                determination with respect to the action to be taken 
                concerning such notice.
            ``(3) Restriction on placement in entertainment media.--No 
        payment shall be made by any manufacturer, distributor, or 
        retailer for the placement of any tobacco product or tobacco 
        product package or advertisement--
                    ``(A) as a prop in any television program or motion 
                picture produced for viewing by the general public; or
                    ``(B) in a video or on a video game machine.
            ``(4) Restrictions on glamorization of tobacco products.--
        No direct or indirect payment shall be made, or consideration 
        given, by any manufacturer, distributor, or retailer to any 
        entity for the purpose of promoting the image or use of a 
        tobacco product through print, film or broadcast media that 
        appeals to individuals under 18 years of age or through a live 
        performance by an entertainment artist that appeals to such 
        individuals.
    ``(d) Format and Content Requirements for Labeling and 
Advertising.--
            ``(1) In general.--Except as provided in paragraphs (2) and 
        (3), each manufacturer, distributor, or retailer advertising or 
        causing to be advertised, disseminating or causing to be 
        disseminated, any labeling or advertising for a tobacco product 
        shall use only black text on a white background.
            ``(2) Certain advertising excepted.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                advertising--
                            ``(i) in any facility where vending 
                        machines and self-service displays are located 
                        if the advertising involved--
                                    ``(I) is not visible from outside 
                                of the facility; and
                                    ``(II) is affixed to a wall or 
                                fixture in the facility;
                            ``(ii) that appears in any publication 
                        (whether periodic or limited distribution) that 
                        is an adult publication.
                    ``(B) Adult publication.--For purposes of 
                subparagraph (A)(ii), the term `adult publication' 
                means a newspaper, magazine, periodical, or other 
                publication--
                            ``(i) whose readers under 18 years of age 
                        constitute 15 percent or less of the total 
readership as measured by competent and reliable survey evidence; and
                            ``(ii) that is read by fewer than 2,000,000 
                        individuals who are under 18 years of age as 
                        measured by competent and reliable survey 
                        evidence.
            ``(3) Audio or video formats.--Each manufacturer, 
        distributor or retailer advertising or causing to be advertised 
        any advertising for a tobacco product in an audio or video 
        format shall comply with the following:
                    ``(A) With respect to an audio format, the 
                advertising shall be limited to words only with no 
                music or sound effects.
                    ``(B) With respect to a video format, the 
                advertising shall be limited to static black text only 
                on a white background. Any audio with the video 
                advertising shall be limited to words only with no 
                music or sound effects.
    ``(e) Ban on Nontobacco Items and Services, Contests and Games of 
Chance, and Sponsorship of Events.--
            ``(1) Ban on all non-tobacco merchandise.--No manufacturer, 
        importer, distributor, or retailer shall market, license, 
        distribute, sell or cause to be marketed, licensed, distributed 
        or sold any item (other than tobacco products) or service, 
        which bears the brand name (alone or in conjunction with any 
        other word), logo, symbol, motto, selling message, recognizable 
        color or pattern of colors, or any other indicia of product 
        identification similar or identifiable to those used for any 
        brand of tobacco products.
            ``(2) Gifts, contests, and lotteries.--No manufacturer, 
        distributor, or retailer shall offer or cause to be offered to 
        any person purchasing tobacco products any gift or item (other 
        than a tobacco product) in consideration of the purchase of 
        such products, or to any person in consideration of furnishing 
        evidence, such as credits, proofs-of-purchase, or coupons, of 
        such a purchase.
            ``(3) Sponsorship.--
                    ``(A) In general.--No manufacturer, distributor, or 
                retailer shall sponsor or cause to be sponsored any 
                athletic, musical, artistic or other social or cultural 
                event, or any entry or team in any event, in which the 
                brand name (alone or in conjunction with any other 
                word), logo, motto, selling message, recognizable color 
                or pattern of colors, or any other indicia of product 
                identification similar or identical to those used for 
                tobacco products is used.
                    ``(B) Use of corporate name.--A manufacturer, 
                distributor, or retailer may sponsor or cause to be 
                sponsored any athletic, musical, artistic, or other 
                social or cultural event in the name of the corporation 
                which manufactures the tobacco product if--
                            ``(i) both the corporate name and the 
                        corporation were registered and in use in the 
                        United States prior to January 1, 1995; and
                            ``(ii) the corporate name does not include 
                        any brand name (alone or in conjunction with 
                        any other word), logo, symbol, motto, selling 
                        message, recognizable color or pattern of 
                        colors, or any other indicia or product 
                        identification identical or similar to, or 
                        identifiable with, those used for any brand of 
                        tobacco products.
    ``(f) Definitions.--For purposes of this section--
            ``(1) In general.--Any term used in this section which is 
        also used in section 5702 shall have the same meaning given 
        such term by section 5702.
            ``(2) Brand.--The term `brand' means a variety of a tobacco 
        product distinguished by the tobacco used, tar content, 
        nicotine content, flavoring used, size, filtration, or 
        packaging.
            ``(3) Distributor.--The term `distributor' means any person 
        who furthers the distribution of tobacco products, whether 
        domestic or imported, at any point from the original place of 
        manufacture to the person who sells or distributes the product 
        to individuals for personal consumption. Such term shall not 
        include common carriers.
            ``(4) Package.--The term `package' means a pack, box, 
        carton, or container of any kind in which tobacco products are 
        offered for sale, sold, or otherwise distributed to consumers.
            ``(5) Point of sale.--The term `point of sale' means any 
        location at which an individual can purchase or otherwise 
        obtain tobacco products for personal consumption.
            ``(6) Point of sale advertising.--The term `point of sale 
        advertising' means all printed or graphical materials bearing 
        the brand name (alone or in conjunction with any other word), 
        logo, motto, selling message, recognizable color or pattern of 
        colors, or any other indicia of product identification similar 
        or identical to those used for tobacco products, which, when 
        used for its intended purpose, can reasonably be anticipated to 
        be seen by customers at a location at which tobacco products 
        are offered for sale.
            ``(7) Retailer.--The term `retailer' means any person who 
        sells tobacco products to individuals for personal consumption, 
        or who operates a facility where vending machines or self-
        service displays are located.
            ``(8) Video.--The term `video' means an audiovisual work 
        produced for viewing by the general public, such as a 
        television program, a motion picture, a music video, and the 
        audiovisual display of a video game.
            ``(9) Video game.--The term `video game' means any 
        electronic amusement device that utilizes a computer, 
        microprocessor, or similar electronic circuitry and its own 
        cathode ray tube, or is designed to be used with a television 
        set or a monitor, that interacts with the user of the 
        device.''.
    (b) Conforming Amendment.--The table of sections for such part IX 
is amended by adding after the item relating to section 280H the 
following:

                                  ``Sec. 280I. Disallowance of 
                                        deduction for certain tobacco 
                                        advertising, promotion, and 
                                        marketing expenses.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1998.

Children's Health Preservation and Tobacco Advertising Compliance Act - Amends the Internal Revenue Code to disallow tax deductions for certain youth-oriented tobacco advertising, promotion, and marketing expenses.