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 ``Improving Physician Access in 
Teaching Hospitals (PATH) Act of 2011''.

SEC. 2. DISTRIBUTION OF ADDITIONAL RESIDENCY SLOTS.

    Section 1886(h) of the Social Security Act (42 U.S.C. 1395ww(h)) is 
amended--
            (1) in paragraph (7)(E), by inserting ``paragraph (9),'' 
        after ``paragraph (8),''; and
            (2) by adding at the end the following:
            ``(9) Distribution of additional residency positions.--
                    ``(A) Reductions in limit based on unused 
                positions.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), if a hospital's resident level (as 
                        defined in paragraph (7)(C)(i)) for each of the 
                        5 most recent cost reporting periods (ending 
                        before the date of the enactment of this 
                        paragraph) of the hospital for which a cost 
                        report has been settled (or, if not, submitted 
                        subject to audit) as determined by the 
                        Secretary is less than the otherwise applicable 
                        resident limit (as defined in paragraph 
                        (8)(H)(iii)), effective for portions of cost 
                        reporting periods occurring on or after the 
                        paragraph (9) effective date (as defined in 
                        subparagraph (E)), the otherwise applicable 
                        resident limit shall be reduced by the 
                        difference between such otherwise applicable 
                        resident limit and the highest such reference 
                        resident level for any of such 5 cost reporting 
                        periods.
                            ``(ii) Exception.--Clause (i) shall not 
                        apply to--
                                    ``(I) a hospital located in a rural 
                                area with fewer than 250 beds; or
                                    ``(II) a hospital that has had in 
                                effect a voluntary residency reduction 
                                plan under paragraph (6) or pursuant to 
                                section 402 of Public Law 90-248.
                    ``(B) Requirements for additional residency 
                slots.--
                            ``(i) In general.--The Secretary shall 
                        increase the otherwise applicable resident 
                        limit for hospitals that submit an application 
                        under this subparagraph by such number as the 
                        Secretary may approve for portions of cost 
                        reporting periods occurring on or after the 
                        paragraph (9) effective date. The aggregate 
                        number of increases in the otherwise applicable 
                        resident limit under this subparagraph shall be 
                        equal to the sum of--
                                    ``(I) the aggregate reduction in 
                                such limits attributable to 
                                subparagraph (A) (as estimated by the 
                                Secretary); and
                                    ``(II) 1,000 for portions of cost 
                                reporting periods occurring during the 
                                12-month period beginning on the 
                                paragraph (9) effective date, 1,000 
                                additional positions for portions of 
                                cost reporting periods occurring during 
                                the 12-month period beginning 1 year 
                                after such effective date, 1,000 
                                additional positions for portion of 
                                cost reporting period occurring during 
                                the 12-month period beginning 2 years 
                                after such effective date, and such 
                                number of additional positions for 
                                portions of the 2 subsequent cost 
                                reporting periods as the Secretary may 
                                determine necessary to support 
                                residency training programs in 
                                specialities that exceed 3 years.
                            ``(ii) Consideration in redistribution.--In 
                        determining for which hospitals the increase in 
                        the otherwise applicable resident limit is 
                        provided under this subparagraph, the Secretary 
                        shall take into account--
                                    ``(I) data provided by the Health 
                                Resources and Services Administration 
                                as a national standard to exhibit a 
                                specific demand in the health care 
                                workforce, as well as the 
                                Administration's projected demand and 
                                supply for physicians in the specialty 
                                of medicine involved; and
                                    ``(II) the demonstrated likelihood 
                                of the hospital filling positions made 
                                available under this paragraph within 
                                the first 3 cost reporting periods 
                                beginning on or after the paragraph (9) 
                                effective date.
                        The Secretary shall give special consideration 
                        for up to 25 additional positions in the case 
                        of a hospital that demonstrates the likelihood 
                        of filing such positions during the first cost 
                        reporting period beginning on or after such 
                        effective date.
                            ``(iii) Limitation.--In no case shall the 
                        number of additional positions made available 
                        to a hospital under this paragraph exceed 25 in 
                        the first cost reporting period or 75 for all 
                        cost reporting periods.
                    ``(C) Priority for additional positions resulting 
                from hospital closures.--With respect to additional 
                positions described in subparagraph (B)(i)(I) which are 
                derived from a reduction in limits under subparagraph 
                (A) for a hospital that closed (in this subparagraph 
                referred to as a `closed hospital'), the Secretary 
                shall distribute the increase to hospitals in the 
                following priority order:
                            ``(i) First, to other hospitals for the 
                        program or programs under which the hospital 
                        had a cooperative arrangement with the closed 
                        hospital under which residents in the graduate 
                        medical education program of the closed 
                        hospital also rotated through the other 
                        hospital.
                            ``(ii) Second, to other hospitals that are 
                        members of the same affiliated group of 
                        hospitals as the closed hospital.
                            ``(iii) Third, to other hospitals that are 
                        located in the same or contiguous core-based 
                        statistical area as the closed hospital.
                    ``(D) Preference.--After applying subparagraph (C) 
                and the special consideration under subparagraph (B), 
                in determining for which hospitals the increase in the 
                otherwise applicable resident limit is provided under 
                subparagraph (B), the Secretary shall give preference 
                to hospitals--
                            ``(i) that submit an application for new 
                        residents in primary care and geriatric 
                        medicine and in other specialties as determined 
                        to be in demand under subparagraph (B)(ii)(I); 
                        and
                            ``(ii) that emphasize training in community 
                        health centers and other community-based or 
                        hospital-sponsored clinics, and private 
                        physicians' offices, including physician 
                        groups.
                    ``(E) Paragraph (9) effective date defined.--In 
                this paragraph, the term `paragraph (9) effective date' 
                means July 1 of the year that begins after the date of 
                the enactment of this paragraph.
                    ``(F) Affiliation.--The provisions of this 
                paragraph shall be applied to hospitals which are 
                members of the same affiliated group (as defined by the 
                Secretary under paragraph (4)(H)(ii)) and the reference 
                resident level for each such hospital with respect to 
                the cost reporting period that results in the smallest 
                difference between the reference resident level and the 
                otherwise applicable resident limit.''.

SEC. 3. EXPANDING PRIMARY CARE BONUS TO CERTAIN UNDERSERVED 
              SPECIALTIES.

    (a) In General.--Section 1833(x)(2)(A) of the Social Security Act 
(42 U.S.C. 1395l(x)(2)(A)) is amended--
            (1) in clause (i)--
                    (A) by striking ``or'' at the end of subclause (I);
                    (B) by striking ``and'' at the end of subclause 
                (II) and inserting ``or''; and
                    (C) by adding at the end the following new 
                subclause:
                                    ``(III) is a physician (as 
                                described in section 1861(r)(1)) who is 
                                in an underserved specialty, such as 
                                psychiatry or neurology, as specified 
                                by the Secretary, or other specialty 
                                identified by the Secretary to be in 
                                demand; and''; and
            (2) in clause (ii), by inserting after ``(ii)'' the 
        following: ``in the case of an individual described in 
        subclause (I) or (II) of clause (i),''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to payments for items and services furnished on or after January 
1, 2012.

SEC. 4. SMALL PHYSICIAN PRACTICE RESIDENCY CREDIT.

    (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 new section:

``SEC. 45S. SMALL PHYSICIAN PRACTICE RESIDENCY CREDIT.

    ``(a) In General.--For purposes of section 38, the amount of the 
small physician practice residency credit determined under this section 
for any taxable year with respect to a qualified small physician 
practice is the sum of the following:
            ``(1) Overall amount.--The per resident dollar amount 
        multiplied by the number of qualified teaching hospital 
        residents who provide services to, and are trained by, such 
        practice during the taxable year and who are in their first, 
        second, or third post-graduate year of medical residency.
            ``(2) Bonus.--The sum of--
                    ``(A) 50 percent of the per resident dollar amount 
                multiplied by the number of such residents who are in 
                their first post-graduate year of medical residency 
                during the taxable year; and
                    ``(B) 25 percent of the per resident dollar amount 
                multiplied by the average number of such residents who 
                are not counted under subparagraph (A) and are in their 
                second post-graduate year during the taxable year.
    ``(b) Qualified Small Physician Practice.--For purposes of this 
section, the term `qualified small physician practice' means any trade 
or business of providing physicians' services (as defined in section 
1861(q) of the Social Security Act), which may be a community health 
center, that is owned and operated by a doctor of medicine or 
osteopathy if fewer than 50 individuals are employed in such trade or 
business (including new training sites) and the trade or business 
includes as part of the practice the training of doctors of medicine or 
osteopathy in a rotation covering at least 6 months in the taxable 
year. All persons treated as a single employer under subsection (a) or 
(b) or section 52 or subsection (m) or (o) of section 414 shall be 
treated as a single trade or business for purposes of the preceding 
sentence.
    ``(c) Qualified Teaching Hospital Residents.--For purposes of this 
section, the term `qualified teaching hospital resident' means any 
resident (within the meaning of subparagraph (I) of section 1886(h)(5) 
of the Social Security Act) in an approved medical residency training 
program (as defined in subparagraph (A) of such section) which provides 
services to the qualified small physician practice (while utilizing the 
technologies and supplies of such practice) for a period not less 
than--
            ``(1) 4 weeks in the case of a primary care resident (as 
        defined in subparagraph (H) of such section); or
            ``(2) 2 weeks in the case of any other resident.
    ``(d) Per Resident Dollar Amount.--For purposes of this section, 
the term `per resident dollar amount' means, in the case of a qualified 
small physician practice that includes as part of the practice the 
training of doctors of medicine or osteopathy in a rotation covering--
            ``(1) at least 6 months but less than 9 months in the 
        taxable year, $2,500; or
            ``(2) at least 9 months in the taxable year, $3,000.
    ``(e) Residents Not Taken Into Account More Than Once.--A qualified 
teaching hospital resident shall be taken into account under subsection 
(a) for the taxable in which the period described in subsection (c) 
ends and shall not be so taken into account for any other taxable 
year.''.
    (b) Credit Allowed as Part of General Business Credit.--Section 
38(b) of such Code (defining current year business credit) is amended 
by striking ``plus'' at the end of paragraph (35), by striking the 
period at the end of paragraph (36) and inserting ``, plus'', and by 
adding at the end the following new paragraph:
            ``(37) the small physician practice residency credit 
        determined under section 45S(a).''.
    (c) Conforming Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

``Sec. 45S. Small physician practice residency credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

Answer: Improving Physician Access in Teaching Hospitals (PATH) Act of 2011 - Amends title XVIII (Medicare) of the Social Security Act with respect to distribution of additional resident positions as they affect calculation of payments for direct graduate medical education (DME) costs.

States that, if a hospital's resident level for each of the five most recent cost reporting periods is less than the otherwise applicable resident limit, then the otherwise applicable resident limit shall be reduced by the difference between it and the highest reference resident level for any of those five cost reporting periods. Excepts from this reduction requirement a hospital: (1) located in a rural area with fewer than 250 beds, or (2) that has had in effect a voluntary residency reduction plan.

Requires the Secretary of Health and Human Services (HHS) to increase the otherwise applicable resident limit (create additional residency slots) for applicant hospitals according to a specified formula that takes into account the aggregate reduction in limits attributable to this Act.

Expands the primary care bonus to certain underserved specialties, such as psychiatry or neurology.

Amends the Internal Revenue Code to allow a small physician practice residency credit.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medicare Identity Theft Prevention 
Act of 2010''.

SEC. 2. PROHIBITION OF INCLUSION OF SOCIAL SECURITY ACCOUNT NUMBERS ON 
              MEDICARE CARDS.

    (a) In General.--Section 205(c)(2)(C) of the Social Security Act 
(42 U.S.C. 405(c)(2)(C)), as amended by section 1414(a)(2) of the 
Patient Protection and Affordable Care Act (Public Law 111-148), is 
amended by adding at the end the following new clause:
    ``(xi) The Secretary of Health and Human Services, in consultation 
with the Commissioner of Social Security, shall establish cost-
effective procedures to ensure that a social security account number 
(or any derivative thereof) is not displayed, coded, or embedded on the 
Medicare card issued to an individual who is entitled to benefits under 
part A of title XVIII or enrolled under part B of title XVIII and that 
any other identifier displayed on such card is easily identifiable as 
not being the social security account number (or a derivative 
thereof).''.
    (b) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply with respect to Medicare cards issued on and after an 
        effective date specified by the Secretary of Health and Human 
        Services, but in no case shall such effective date be later 
        than the date that is 24 months after the date adequate funding 
        is provided pursuant to subsection (d)(2).
            (2) Reissuance.--Subject to subsection (d)(2), in the case 
        of individuals who have been issued such cards before such 
        date, the Secretary of Health and Human Services--
                    (A) shall provide for the reissuance for such 
                individuals of such a card that complies with such 
                amendment not later than 3 years after the effective 
                date specified under paragraph (1); and
                    (B) may permit such individuals to apply for the 
                reissuance of such a card that complies with such 
                amendment before the date of reissuance otherwise 
                provided under subparagraph (A) in such exceptional 
                circumstances as the Secretary may specify.
    (c) Outreach Program.--Subject to subsection (d)(2), the Secretary 
of Health and Human Services, in consultation with the Commissioner of 
Social Security, shall conduct an outreach program to Medicare 
beneficiaries and providers about the new Medicare card provided under 
this section.
    (d) Report to Congress and Limitations on Effective Date.--
            (1) Report.--Not later than 90 days after the date of the 
        enactment of this Act, the Secretary of Health and Human 
        Services, acting through the Administrator of the Centers for 
        Medicare & Medicaid Services and in consultation with the 
        Commissioner of Social Security, shall submit to Congress a 
        report that includes detailed options regarding the 
        implementation of this section, including line-item estimates 
        of and justifications for the costs associated with such 
        options and estimates of timeframes for each stage of 
        implementation. In recommending such options, the Secretary 
        shall take into consideration, among other factors, cost-
        effectiveness and beneficiary outreach and education.
            (2) Limitation; modification of deadlines.--With respect to 
        the amendment made by subsection (a), and the requirements of 
        subsections (b) and (c)--
                    (A) such amendment and requirements shall not apply 
                until adequate funding is appropriated pursuant to 
                paragraph (3) to implement the provisions of this 
                section, as determined by Congress; and
                    (B) any deadlines otherwise established under this 
                section for such amendment and requirements are 
                contingent upon the receipt of adequate funding (as 
                determined in subparagraph (A)) for such 
                implementation.
        The previous sentence shall not affect the timely submission of 
        the report required under paragraph (1).
            (3) Authorization of appropriations.--
                    (A) In general.--In addition to any amounts made 
                available to the Secretary of Health and Human Services 
                for the Program Management Account of the Centers for 
                Medicare & Medicaid Services for administrative 
                expenses and to the Commissioner of Social Security for 
                administrative expenses, and subject to subparagraph 
                (B), taking into consideration the report submitted 
                under paragraph (1), there are authorized to be 
                appropriated such sums as are necessary to carry out 
                the previous subsections of this section, including 
                section 205(c)(2)(C)(xi) of the Social Security Act, as 
                added by subsection (a), for each of the five fiscal 
                years beginning after the date of submittal of the 
                report under paragraph (1).
                    (B) Limitation.--Such funds are not authorized to 
                be appropriated until after receipt of the report 
                provided under paragraph (1).

Answer: Medicare Identity Theft Prevention Act of 2010 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to direct the Secretary of Health and Human Services (HHS) to establish cost-effective procedures to ensure that: (1) a Social Security account number (or any derivative) is not displayed, coded, or embedded on the Medicare card issued to an individual entitled to benefits under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act or enrolled under Medicare part B (Supplementary Medical Insurance); and (2) any other identifier displayed on such card is easily identifiable as not being the Social Security account number (or a derivative).


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Filing Simplification Act of 
2016''.

SEC. 2. PROHIBITION ON AGREEMENTS RESTRICTING GOVERNMENT TAX 
              PREPARATION AND FILING SERVICES.

    The Secretary of the Treasury, or the Secretary's delegate, may not 
enter into any agreement after the date of the enactment of this Act 
which restricts the Secretary's legal right to provide tax return 
preparation services or software or to provide tax return filing 
services.

SEC. 3. GOVERNMENT-ASSISTED TAX PREPARATION AND FILING SERVICES.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7529. GOVERNMENT-ASSISTED TAX-RETURN PREPARATION PROGRAMS.

    ``(a) Establishment of Programs.--The Secretary shall establish and 
operate the following programs:
            ``(1) Online tax preparation and filing software.--Not 
        later than January 31, 2018, software for the preparation and 
        filing of individual income tax returns for taxable years 
        beginning after 2016.
            ``(2) Taxpayer data access.--Not later than March 1, 2018, 
        a program under which taxpayers may download third-party 
        provided return information relating to individual income tax 
        returns for taxable years beginning after 2016.
            ``(3) Tax return preparation.--Not later than March 1, 
        2018, a program under which eligible individuals (as defined 
        under subsection (c)(1)) may elect to have income tax returns 
        for taxable years beginning after 2016 prepared by the 
        Secretary.
    ``(b) Requirements for Taxpayer Data Access Program.--
            ``(1) In general.--Return information under the program 
        established under subsection (a)(2) shall be made available--
                    ``(A) not later than 15 days after the Secretary 
                receives such information, and
                    ``(B) through a secure function that allows a 
                taxpayer to download such information from the 
                Secretary's website in both a printable document file 
                and in a computer-readable form suitable for use by 
                automated tax preparation software.
            ``(2) Third-party provided return information defined.--For 
        purposes of this section, the term `third-party provided return 
        information' means--
                    ``(A) information reported to the Secretary through 
                an information return (as defined in section 
                6724(d)(1)),
                    ``(B) information reported to the Secretary 
                pursuant to section 232 of the Social Security Act, and
                    ``(C) such other information reported to the 
                Secretary as is determined appropriate by the Secretary 
                for purposes of the program established under 
                subsection (a)(2).
    ``(c) Tax Return Preparation.--
            ``(1) Eligible individual.--For purposes of the program 
        established under subsection (a)(3)--
                    ``(A) In general.--Except as provided in 
                subparagraphs (B) and (C), the term `eligible 
                individual' means, with respect to any taxable year, 
                any individual who--
                            ``(i) elects to participate in the program 
                        established under subsection (a)(3),
                            ``(ii) is an unmarried individual (other 
                        than a surviving spouse (as defined in section 
                        2(a))) or the head of a household (as defined 
                        in section 2(b)),
                            ``(iii) does not claim any deduction 
                        allowed under section 62 for purposes of 
                        determining adjusted gross income,
                            ``(iv) claims the standard deduction under 
                        section 63,
                            ``(v) claims no deduction under section 151 
                        for any individual who is a dependent (as 
                        defined in section 152),
                            ``(vi) does not file Schedule C, and
                            ``(vii) has no income other than income 
                        from--
                                    ``(I) wages (as defined in section 
                                3401),
                                    ``(II) interest, or
                                    ``(III) dividends.
                    ``(B) Limitation on eligibility for tax year 
                2017.--With respect to any taxable year beginning in 
                2017, the term `eligible individual' shall only include 
                such populations of individuals described in 
                subparagraph (A) as is determined by the Secretary.
                    ``(C) Expansion of eligibility after tax year 
                2017.--
                            ``(i) In general.--At the discretion of the 
                        Secretary, with respect to any taxable year 
                        beginning after December 31, 2017, the term 
                        `eligible individual' may include populations 
                        of individuals who would not otherwise satisfy 
                        the requirements established under subparagraph 
                        (A), such as married individuals, heads of 
                        households, taxpayers who are eligible to claim 
                        the earned income tax credit under section 32 
                        and have dependents, taxpayers who are eligible 
                        to claim the child tax credit under section 24, 
                        taxpayers who claim deductions allowed under 
                        section 62 for purposes of determining adjusted 
                        gross income, and taxpayers with income from 
                        nonemployee compensation.
                            ``(ii) Report.--Not later than August 31, 
                        2019, the Secretary shall submit a report to 
                        Congress that contains recommendations for such 
                        legislative or administrative actions as the 
                        Secretary determines necessary with respect to 
                        expanding the populations of individuals that 
                        may qualify as eligible individuals for 
                        purposes of the program established under 
                        subsection (a)(3).
            ``(2) Return must be filed by individual.--No return 
        prepared under the program established under subsection (a)(3) 
        shall be treated as filed before the date such return is 
        submitted by the taxpayer as provided under the rules of 
        section 6011.
    ``(d) Verification of Identity.--An individual shall not 
participate in any program described in subsection (a) or access any 
information under such a program unless such individual has verified 
their identity to the satisfaction of the Secretary.
    ``(e) Taxpayer Responsibility.--Nothing in this section shall be 
construed to absolve the taxpayer from full responsibility for the 
accuracy or completeness of his return of tax.
    ``(f) Prohibition on Fees.--No fee may be imposed on any taxpayer 
who participates in any program established under subsection (a).
    ``(g) Information Provided for Wage and Self-Employment Income.--
For purposes of subsection (a)(2), in the case of information relating 
to wages paid for any calendar year after 2016 required to be provided 
to the Commissioner of Social Security under section 205(c)(2)(A) of 
the Social Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner 
shall make such information available to the Secretary not later than 
February 15 of the calendar year following the calendar year to which 
such wages and self-employment income relate.''.
    (b) Filing Deadline for Information Returns.--Section 6071(b) of 
such Code is amended to read as follows:
    ``(b) Information Returns.--Returns made under part III of this 
chapter shall be filed on or before January 31 of the year following 
the calendar year to which such returns relate. Section 6081 shall not 
apply to returns under such part III.''.
    (c) Conforming Amendment to Social Security Act.--Section 
205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)) is 
amended by adding at the end the following new sentence: ``For purposes 
of the preceding sentence, the Commissioner shall require that 
information relating to wages paid be provided to the Secretary of the 
Treasury not later than February 15 of the year following the calendar 
year to which such wages and self-employment income relate.''.
    (d) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

``Sec. 7529. Government-assisted tax-return preparation programs.''.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out the amendments made by this section such sums 
as may be necessary for each of fiscal years 2017 through 2021.
    (f) Effective Date.--The amendments made by this section shall 
apply to returns for taxable years beginning after December 31, 2016.

Answer:
Tax Filing Simplification Act of 2016  This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to establish and operate the following programs free of charge:    online tax preparation and filing software,  a program for taxpayers to download third-party provided return information relating to individual income tax returns, and  a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns.   The IRS may not enter into any agreement which restricts its legal right to provide tax return preparation services, software, or tax return filing services. An individual participating in the programs established by this bill must verify their identity to the satisfaction of the IRS.