In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Physicians' Incentives Act of 
1993''.

SEC. 2. DEDUCTION FOR MEDICAL SCHOOL EDUCATION LOAN INTEREST INCURRED 
              BY DOCTORS SERVING IN MEDICALLY UNDERSERVED RURAL AREAS.

    (a) In General.--Paragraph (1) of section 163(h) of the Internal 
Revenue Code of 1986 (relating to disallowance of deduction for 
personal interest) is amended by striking ``and'' at the end of 
subparagraph (D), by redesignating subparagraph (E) as subparagraph 
(F), and by inserting after subparagraph (D) the following new 
subparagraph:
                    ``(E) any qualified medical education loan interest 
                (within the meaning of paragraph (5)), and''.
    (b) Qualified Medical Education Loan Interest Defined.--Subsection 
(h) of section 163 of such Code is amended by redesignating paragraph 
(5) as paragraph (6) and by inserting after paragraph (4) the following 
new paragraph:
            ``(5) Qualified medical education loan interest.--
                    ``(A) In general.--The term `qualified medical 
                education loan interest' means interest--
                            ``(i) which is on a medical education loan 
                        of a physician,
                            ``(ii) which is paid or accrued by such 
                        physician, and
                            ``(iii) which accrues during the period--
                                    ``(I) such physician is providing 
                                primary care (including internal 
                                medicine, pediatrics, obstetrics/
                                gynecology, family medicine, and 
                                osteopathy) to residents of a medically 
                                underserved rural area, and
                                    ``(II) such physician's principal 
                                place of abode is in such area.
                    ``(B) Medical education loan.--The term `medical 
                education loan' means indebtedness incurred to pay the 
                individual's--
                            ``(i) qualified tuition and related 
                        expenses (as defined in section 117(b)) 
                        incurred for the medical education of such 
                        individual, or
                            ``(ii) reasonable living expenses while 
                        away from home in order to attend an 
                        educational institution described in section 
                        170(b)(1)(A)(ii) for the medical education of 
                        such individual.
                    ``(C) Physician.--For purposes of subparagraph (A), 
                the term `physician' has the meaning given such term by 
                section 1861(r)(1) of the Social Security Act.
                    ``(D) Medically underserved rural area.--The term 
                `medically underserved rural area' means any rural area 
                which is a medically underserved area (as defined in 
                section 330(b) or 1302(7) of the Public Health Service 
                Act).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 3. ELIMINATION OF MEDICARE PAYMENT REDUCTIONS FOR NEW DOCTORS FOR 
              SERVICES FURNISHED IN ANY RURAL AREA.

    (a) In General.--Section 1848(a)(4) of the Social Security Act (42 
U.S.C. 1395w-4(a)(4)) is amended--
            (1) by striking ``or services'' and inserting ``, 
        services'', and
            (2) by inserting before the period at the end the 
        following: ``, or services furnished in a rural area (as so 
        defined) by (or under the supervision, or incidental to 
        services, of) a physician described in section 1861(r)(1)''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to services furnished after 1993.

SEC. 4. EXTENSION OF DEFERMENTS.

    (a) Stafford Loans.--
            (1) GSL loans.--Section 428(b)(1)(M) of the Higher 
        Education Act of 1965 (20 U.S.C. 1078(b)(1)(M)) is amended--
                    (A) by striking ``or'' at the end of clause (ii);
                    (B) by inserting ``or'' after the semicolon at the 
                end of clause (iii); and
                    (C) by adding at the end thereof the following new 
                clause:
                            ``(iv) during which the borrower is serving 
                        in an internship or residency program in 
                        preparation for practice in an area of primary 
                        care (including internal medicine, pediatrics, 
                        obstetrics/gynecology, family medicine, and 
                        osteopathy);''.
            (2) FISL loans.--Section 427(a)(2)(C) of such Act (20 
        U.S.C. 1077(a)(2)(C)) is amended--
                    (A) by striking ``or'' at the end of clause (ii);
                    (B) by inserting ``or'' after the semicolon at the 
                end of clause (iii); and
                    (C) by adding at the end thereof the following new 
                clause:
                            ``(iv) during which the borrower is serving 
                        in an internship or residency program in 
                        preparation for practice in an area of primary 
                        care (including internal medicine, pediatrics, 
                        obstetrics/gynecology, family medicine, and 
                        osteopathy);''.
    (b) Perkins Loans.--Section 464(c)(2)(A) of such Act (20 U.S.C. 
1087dd(c)(2)(A)) is amended--
            (1) by striking ``or'' at the end of clause (iii);
            (2) by inserting ``or'' after the semicolon at the end of 
        clause (iv); and
            (3) by adding at the end thereof the following new clause:
                            ``(v) during which the borrower is serving 
                        in an internship or residency program in 
                        preparation for practice in an area of primary 
                        care (including internal medicine, pediatrics, 
                        obstetrics/gynecology, family medicine, and 
                        osteopathy);''.
    (c) Effective Date.--The amendments made by this section shall 
apply to on and after the date of the enactment of this Act with 
respect to loans made under the Higher Education Act of 1965 before, 
on, or after that date.

SEC. 5. CLARIFICATION OF PERMISSIBLE SUBSTITUTE BILLING ARRANGEMENTS 
              FOR PHYSICIANS' SERVICES UNDER THE MEDICARE AND MEDICAID 
              PROGRAMS.

    (a) Medicare Program.--
            (1) In general.--Clause (D) of section 1842(b)(6) of the 
        Social Security Act (42 U.S.C. 1395u(b)(6)) is amended to read 
        as follows: ``(D)(i) payment may be made to a physician for 
        physicians' services (and services incident to such services) 
        to be provided by a second physician on a reciprocal basis to 
        individuals who are patients of the first physician if (I) the 
        first physician is unavailable to provide the services, (II) 
        the services are not provided by the second physician over a 
        continuous period of longer than 60 days, and (III) the claim 
        form submitted to the carrier includes the second physician's 
        unique identifier (provided under the system established under 
        subsection (r)) and indicates that the claim meets the 
        requirements of this clause for payment to the first physician; 
        and (ii) payment may be made to a physician for physicians' 
        services (and services incident to such services) which that 
        physician pays a second physician on a per diem or other fee-
        for-time basis to provide to individuals who are patients of 
        the first physician if (I) the first physician is unavailable 
        to provide the services, (II) the services are not provided by 
        the second physician over a continuous period of longer than 90 
        days (or such longer period as the Secretary may provide), and 
        (III) the claim form submitted to the carrier includes the 
        second physician's unique identifier (provided under the system 
        established under subsection (r)) and indicates that the claim 
        meets the requirements of this clause for payment to the first 
        physician''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to services furnished on or after the first day of 
        the first month beginning more than 60 days after the date of 
        the enactment of this Act.
    (b) Medicaid Program.--
            (1) In general.--Section 1902(a)(32)(C) of the Social 
        Security Act (42 U.S.C. 1396a(a)(32)(C)) is amended to read as 
        follows:
                    ``(C) payment may be made to a physician for 
                services furnished by a substitute physician under the 
                circumstances described in subparagraph (D) of section 
                1842(b)(6), except that, for purposes of this 
                subparagraph, any reference in such subparagraph to `a 
                carrier' or `the system established under subsection 
                (r)' is deemed a reference to the State (or other 
                fiscal agent under the State plan) and to the system 
                established under subsection (x) of this section, 
                respectively.''.
            (2) Effective date.--(A) The amendment made by paragraph 
        (1) shall apply to services furnished on or after the date of 
        the enactment of this Act.
            (B) Until the first day of the first calendar quarter 
        beginning more than 60 days after the date the Secretary of 
        Health and Human Services establishes the physician identifier 
        system under section 1902(x) of the Social Security Act, the 
        requirement under section 1902(a)(32)(C) of such Act that a 
        claim form submitted must include the second physician's unique 
        identifier is deemed to be satisfied if the claim form 
        identifies (in a manner specified by the Secretary of Health 
        and Human Services) the second physician.

Answer: Rural Physicians' Incentives Act of 1993 - Amends the Internal Revenue Code to allow a deduction on medical education loan interest of a physician which accrues while the physician is living in and providing primary care to residents of a medically underserved rural area. 
Amends title XVIII (Medicare) of the Social Security Act to exempt services furnished in a rural area from a special fee schedule applicable to new physicians. 
Amends the Higher Education Act of 1965 to extend beyond the normal two-year limit, for borrowers serving an internship or residency program in preparation for practice in an area of primary care, the deferral of payments on:  (1) insured student loans (Stafford Loans), including those eligible for interest subsidies; and (2) low-interest student loans (Perkins Loans). 
Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to modify provisions setting forth requirements concerning billing by one physician for services rendered by another physician in specified circumstances.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Highway Funding Equity Act of 
2005''.

SEC. 2. MINIMUM GUARANTEE.

    Section 105 of title 23, United States Code, is amended--
            (1) by striking subsection (a) and subsections (c) through 
        (f);
            (2) by redesignating subsection (b) as subsection (e);
            (3) by inserting after the section heading the following:
    ``(a) Guarantee.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, the Secretary shall allocate among the States amounts 
        sufficient to ensure that the percentage for each State of the 
        total apportionments for the fiscal year for the National 
        Highway System under section 103(b), the high priority projects 
        program under section 117, the Interstate maintenance program 
        under section 119, the surface transportation program under 
        section 133, metropolitan planning under section 134, the 
        highway bridge replacement and rehabilitation program under 
        section 144, the congestion mitigation and air quality 
        improvement program under section 149, the recreational trails 
        program under section 206, the Appalachian development highway 
        system under subtitle IV of title 40, and the minimum guarantee 
        under this paragraph, equals or exceeds the percentage 
        determined for the State under paragraph (2).
            ``(2) State percentages.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the percentage for each State 
                referred to in paragraph (1) is the percentage that is 
                equal to 95 percent of the ratio that--
                            ``(i) the estimated tax payments 
                        attributable to highway users in the State paid 
                        into the Highway Trust Fund (other than the 
                        Mass Transit Account) in the most recent fiscal 
                        year for which data are available; bears to
                            ``(ii) the estimated tax payments 
                        attributable to highway users in all States 
                        paid into the Highway Trust Fund (other than 
                        the Mass Transit Account) in the most recent 
                        fiscal year for which data are available.
                    ``(B) Exception.--In the case of a State having a 
                population density of less than 50 individuals per 
                square mile according to the 2000 decennial census, the 
                percentage referred to in paragraph (1) shall be the 
                greater of--
                            ``(i) the percentage determined under 
                        subparagraph (A); or
                            ``(ii) the percentage specified in 
                        subsection (e).
    ``(b) Treatment of Funds.--
            ``(1) Programmatic distribution.--The Secretary shall 
        apportion the amounts made available under this section that 
        exceed $2,800,000,000 so that the amount apportioned to each 
        State under this paragraph for each program referred to in 
        subsection (a)(1) (other than the high priority projects 
        program, metropolitan planning, the recreational trails 
        program, the Appalachian development highway system, and the 
        minimum guarantee under subsection (a)) is equal to the product 
        obtained by multiplying--
                    ``(A) the amount to be apportioned under this 
                paragraph; and
                    ``(B) the ratio that--
                            ``(i) the amount of funds apportioned to 
                        the State for each program referred to in 
                        subsection (a)(1) (other than the high priority 
                        projects program, metropolitan planning, the 
                        recreational trails program, the Appalachian 
                        development highway system, and the minimum 
                        guarantee under subsection (a)) for a fiscal 
                        year; bears to
                            ``(ii) the total amount of funds 
                        apportioned to the State for that program for 
                        the fiscal year.
            ``(2) Remaining distribution.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Secretary shall apportion the remainder of funds made 
                available under this section to the States, and 
                administer those funds, in accordance with section 
                104(b)(3).
                    ``(B) Inapplicable requirements.--Paragraphs (1), 
                (2), and (3) of section 133(d) shall not apply to 
                amounts apportioned in accordance with this paragraph.
    ``(c) Authorization of Appropriations.--There are authorized to be 
appropriated out of the Highway Trust Fund (other than the Mass Transit 
Account) such sums as are necessary to carry out this section for each 
of fiscal years 2005 through 2009.
    ``(d) Guarantee of 95 Percent Return.--
            ``(1) In general.--For each of fiscal years 2005 through 
        2009, before making any apportionment under this title, the 
        Secretary shall--
                    ``(A) determine whether the sum of the percentages 
                determined under subsection (a)(2) for the fiscal year 
                exceeds 100 percent; and
                    ``(B) if the sum of the percentages exceeds 100 
                percent, proportionately adjust the percentages 
                specified in the table contained in subsection (e) to 
                ensure that the sum of the percentages determined under 
                subsection (a)(1)(B) for the fiscal year equals 100 
                percent.
            ``(2) Eligibility threshold for adjustment.--The Secretary 
        may make an adjustment under paragraph (1) for a State for a 
        fiscal year only if the percentage for the State in the table 
        contained in subsection (e) is equal to or exceeds 95 percent 
        of the ratio determined for the State under subsection 
        (a)(1)(B)(i) for the fiscal year.
            ``(3) Limitation on adjustments.--Adjustments of the 
        percentages in the table contained in subsection (e) in 
        accordance with this subsection shall not result in a total of 
        the percentages determined under subsection (a)(2) that exceeds 
        100 percent.''; and
            (4) in subsection (e) (as redesignated by paragraph (2)), 
        by striking ``subsection (a)'' and inserting ``subsections 
        (a)(2)(B)(ii) and (d)''.

Answer: Highway Funding Equity Act of 2005 - Amends Federal highway law to revise Federal highway minimum guarantee requirements.

Requires the Secretary of Transportation, for each of FY 2005 through 2009, to allocate among the States amounts sufficient to ensure that the percentage for each State of the total apportionments for the fiscal year for certain Federal-aid highway programs (including the basic minimum guarantee under this Act) equals or exceeds 95 percent of the ratio that the estimated gas tax payments attributable to highway users in the State paid into the Highway Trust Fund (HTF) bears to such payments attributable to highway users in all States (with a specified exception for any State having a population density of less than 50 individuals per square mile).

Provides for: (1) the programmatic distribution of funds above $2.8 billion for certain Federal-aid highway programs; (2) the apportionment of the remainder of funds to the States; and (3) required adjustments where the sum of State percentages exceeds 100 percent.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Renters Relief Act of 2001''.

SEC. 2. REFUNDABLE CREDIT FOR RENT IN EXCESS OF 30 PERCENT OF INCOME.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. CREDIT FOR RENT IN EXCESS OF 30 PERCENT OF INCOME.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the excess rent amount paid by 
the taxpayer during the taxable year.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The amount of the credit 
        allowable under subsection (a) for a taxable year shall be not 
        exceed $2,500.
            ``(2) Phaseout.--
                    ``(A) In general.--For purposes of this section, 
                the $2,500 amount referred to in paragraph (1) shall be 
                reduced (but not below zero) by an amount equal to $25 
                multiplied by the number of percentage points (or 
                fraction thereof) by which the taxpayer's modified 
                adjusted gross income for the taxable year exceeds 80 
                percent of the area median income applicable to such 
                taxpayer based on family size.
            ``(3) Special rule for taxpayers subject to more than one 
        area median income in a taxable year.--For purposes of 
        paragraph (2), in the case of a taxpayer who is subject to more 
        than 1 area median income in the taxable year by reason of 
        changes in family size or location of personal residence, the 
        area median income applicable to such taxpayer--
                    ``(A)(i) shall be determined as of the first day of 
                each month on the basis of such family size and 
                location, and
                    ``(ii) shall be \1/12\ of the area median income so 
                applicable, and
                    ``(B) shall be the aggregate of the amounts 
                determined under subparagraph (A) for each month of the 
                taxable year.
            ``(4) Area median income.--For purposes of this subsection, 
        the term `area median income' means area median income as 
        determined by the Secretary of Housing and Urban Development 
        for purposes of the United States Housing Act of 1937 (42 
        U.S.C. 1437 et seq.).
    ``(c) Excess Rent Amount.--For purposes of this section--
            ``(1) In general.--The term `excess rent amount' means the 
        excess (if any) of--
                    ``(A) the amount paid by the taxpayer for rent of a 
                principal residence, over
                    ``(B) 30 percent of the modified adjusted gross 
                income of the taxpayer.
            ``(2) Modified adjusted gross income.--
                    ``(A) In general.--The term `modified adjusted 
                gross income' means adjusted gross income--
                            ``(i) determined--
                                    ``(I) without regard to sections 
                                86, 219, 221, 911, 931, and 933,
                                    ``(II) without regard to the 
                                amounts described in subparagraph (B), 
                                and
                            ``(ii) increased by the amounts described 
                        in subparagraph (C).
                    ``(B) Certain amounts disregarded.--An amount is 
                described in this subparagraph if it is--
                            ``(i) an alimony or separate maintenance 
                        payment (as defined in section 71(b)),
                            ``(ii) the amount of losses from sales or 
                        exchanges of capital assets in excess of gains 
                        from such sales or exchanges to the extent such 
                        amount does not exceed the amount under section 
                        1211(b)(1),
                            ``(iii) the net loss from estates and 
                        trusts,
                            ``(iv) the excess (if any) of amounts 
                        described in section 32(i)(2)(C)(ii) over the 
                        amounts described in section 32(i)(2)(C)(i) 
                        (relating to nonbusiness rents and royalties), 
                        or
                            ``(v) 75 percent of the net loss from the 
                        carrying on of trades or businesses, computed 
                        separately with respect to--
                                    ``(I) trades or businesses (other 
                                than farming) conducted as sole 
                                proprietorships,
                                    ``(II) trades or businesses of 
                                farming conducted as sole 
                                proprietorships, and
                                    ``(III) other trades or businesses.
                For purposes of clause (v), there shall not be taken 
                into account items which are attributable to a trade or 
                business which consists of the performance of services 
                by the taxpayer as an employee.
                    ``(C) Certain amounts included.--An amount is 
                described in this subparagraph if it is--
                            ``(i) interest received or accrued during 
                        the taxable year which is exempt from tax 
                        imposed by this chapter,
                            ``(ii) amounts received as a pension or 
                        annuity, and any distributions or payments 
                        received from an individual retirement plan, by 
                        the taxpayer during the taxable year to the 
                        extent not included in gross income,
                            ``(iii) amount received under, or paid on 
                        behalf of the taxpayer under, any program 
                        receiving Federal, State, or local government 
                        funds if eligibility for, or the amount or type 
                        of, benefits or assistance under the program is 
                        based, in whole or in part, on need, or
                            ``(iv) the amount of social security 
                        benefits (as defined in section 86(d)) received 
                        during the taxable year.
                Clause (ii) shall not include any amount which is not 
                includible in gross income by reason of a trustee-to-
                trustee transfer or a rollover distribution.
    ``(d) Other Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Principal residence.--The term `principal residence' 
        shall have same meaning as when used in section 121.
            ``(2) Treatment of expenses paid by dependent.--If a 
        deduction under section 151 with respect to an individual is 
        allowed to another taxpayer for a taxable year beginning in the 
        calendar year in which such individual's taxable year begins, 
        no credit shall be allowed under subsection (a) to such 
        individual for such individual's taxable year.
            ``(3) Multiple taxpayers renting the same principal 
        residence.--This section shall be applied to separately to the 
        portion of the rent paid by an individual to rent the same 
        principal residence with 2 or more taxpayers.
            ``(4) Elderly and handicapped dependents.--In the case of a 
        dependent for whom the taxpayer is allowed an exemption under 
        section 151 who--
                    ``(A) has attained age 65 before the close of the 
                taxable year, or
                    ``(B) retired on disability before the close of the 
                taxable year and who, when he retired, was permanently 
                and totally disabled (within the meaning of section 
                22(e)(3)),
        the principal residence taken into account under this section 
        shall be the principal residence of such dependent.
    ``(e) Denial of Credit if Mortgage Interest Deduction Allowed.--No 
credit shall be allowed under this section for a taxable year for a 
taxpayer for whom deduction under section 163(h) is allowable for the 
taxable year.''.
    (b) Technical Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``or from section 35 of 
        such Code'' before the period at the end.
            (2) The table of sections for such subpart C is amended by 
        striking the item relating to section 35 and inserting the 
        following new items:

                              ``Sec. 35. Credit for rent in excess of 
                                        30 percent of income.
                              ``Sec. 36. Overpayment of taxes.''

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.

Answer:
Renters Relief Act of 2001 - Amends the Internal Revenue Code to allow a refundable credit (maximum $2,500 per year) for rent in excess of 30 percent of income. Reduces such credit based upon adjusted gross income and area median income (as defined in this Act).