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

Input: Consider Input: 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.

Output: 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.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stronger Tobacco Warning Labels to 
Save Lives Act''.

SEC. 2. AMENDMENT TO FEDERAL CIGARETTE AND LABELING ADVERTISING ACT.

    (a) Amendment.--The Federal Cigarette Labeling and Advertising Act 
(15 U.S.C. 1331 et seq.) is amended by striking section 4 and inserting 
the following:

``SEC. 4. LABELING.

    ``(a) Label.--
            ``(1) In general.--It shall be unlawful for any person to 
        manufacture, package, or import for sale or distribution within 
        the United States any cigarettes the package of which fails to 
        bear, in accordance with the requirements of this section, a 
        warning label.
            ``(2) Regulations.--Not later than 1 year after the date of 
        enactment of this section, the Secretary shall promulgate 
        regulations describing the warning label required by paragraph 
        (1).
            ``(3) Content of label.--The regulations promulgated under 
        paragraph (2) shall ensure that the text of each warning label 
        addresses one of the following:
                    ``(A) Diseases or fatal health conditions caused by 
                cigarette smoking.
                    ``(B) Any physical addiction that results from 
                cigarette smoking.
                    ``(C) The influence that cigarette smoking by 
                adults has on young children and teenagers and the 
                consequences of such use.
                    ``(D) The health hazards of secondhand smoke from 
                cigarettes.
            ``(4) Graphics.--
                    ``(A) In general.--The regulations promulgated 
                under paragraph (2) shall ensure that each warning 
                label contains a color graphic or picture that 
                illustrates or emphasizes to the greatest practicable 
                extent the message of the text of the corresponding 
                warning label.
                    ``(B) Contents.--The graphics described in 
                subparagraph (A) shall enhance the message of the text 
                of the warning label and may include a color picture of 
                one of the following:
                            ``(i) A diseased lung, heart, or mouth.
                            ``(ii) An individual suffering from 
                        addiction.
                            ``(iii) Children watching an adult smoke a 
                        cigarette.
                            ``(iv) An individual adversely affected by 
                        secondhand smoke from a cigarette, including 
                        pregnant women or infants.
    ``(b) Advertising.--It shall be unlawful for any manufacturer or 
importer of cigarettes to advertise or cause to be advertised within 
the United States any cigarette unless the advertising bears, in 
accordance with the requirements of this section, one of the warning 
label statements required by subsection (a).
    ``(c) Requirements for Labeling.--
            ``(1) Location.--Each label statement required by 
        subsection (a) shall be located on the upper portion of the 
        front and back panels of the cigarette package (or carton) and 
        occupy not less than 50 percent of each panel.
            ``(2) Type and color.--Each label statement required by 
        subsection (a) shall be printed in at least 17 point type with 
        adjustments as determined appropriate by the Secretary. All the 
        letters in the label shall appear in conspicuous and legible 
        type, in contrast by typography, layout, or color with all 
        other printed material on the package, and be printed in a 
        black-on-white or white-on-black format as determined 
        appropriate by the Secretary.
    ``(d) Requirements for Advertising.--
            ``(1) Location.--Each label statement required by 
        subsection (b) shall occupy not less than 50 percent of the 
        area of the advertisement involved.
            ``(2) Type and color.--
                    ``(A) Type.--Each label statement required by 
                subsection (b) shall be printed in a point type that is 
                not less than the following types:
                            ``(i) With respect to whole page 
                        advertisements on broadsheet newspaper--45 
                        point type.
                            ``(ii) With respect to half page 
                        advertisements on broadsheet newspaper--39 
                        point type.
                            ``(iii) With respect to whole page 
                        advertisements on tabloid newspaper--39 point 
                        type.
                            ``(iv) With respect to half page 
                        advertisements on tabloid newspaper--27 point 
                        type.
                            ``(v) With respect to DPS magazine 
                        advertisements--31.5 point type.
                            ``(vi) With respect to whole page magazine 
                        advertisements--31.5 point type.
                            ``(vii) With respect to 28cm x 3 column 
                        advertisements--22.5 point type.
                            ``(viii) With respect to 20cm x 2 column 
                        advertisements--15 point type.
                The Secretary may revise the required type sizes as the 
                Secretary determines appropriate within the 50 percent 
                requirement.
                    ``(B) Color.--All the letters in the label under 
                this paragraph shall appear in conspicuous and legible 
                type, in contrast by typography, layout, or color with 
                all other printed material and be printed in an 
                alternating black-on-white and white-on-black format as 
                determined appropriate by the Secretary.
    ``(e) Rotation of Label Statements.--
            ``(1) In general.--Except as provided in paragraph (2), the 
        label statements specified in subsections (a) and (b) shall be 
        rotated by each manufacturer or importer of cigarettes 
        quarterly in alternating sequence on packages of each brand of 
        cigarettes manufactured by the manufacturer or importer and in 
        the advertisements for each such brand of cigarettes in 
        accordance with a plan submitted by the manufacturer or 
        importer and approved by the Federal Trade Commission. The 
        Federal Trade Commission shall approve a plan submitted by a 
        manufacturer or importer of cigarettes which will provide the 
        rotation required by this subsection and which assures that all 
        of the labels required by subsections (a) and (b) will be 
        displayed by the manufacturer or importer at the same time.
            ``(2) Application of other rotation requirements.--
                    ``(A) In general.--A manufacturer or importer of 
                cigarettes may apply to the Federal Trade Commission to 
                have the label rotation described in subparagraph (C) 
                apply with respect to a brand style of cigarettes 
                manufactured or imported by such manufacturer or 
                importer if--
                            ``(i) the number of cigarettes of such 
                        brand style sold in the fiscal year by the 
                        manufacturer or importer preceding the 
                        submission of the application is less than \1/
                        4\ of 1 percent of all the cigarettes sold in 
                        the United States in such year; and
                            ``(ii) more than \1/2\ of the cigarettes 
                        manufactured or imported by such manufacturer 
                        or importer for sale in the United States are 
                        packaged into brand styles which meet the 
                        requirements of clause (i).
                If an application is approved by the Commission, the 
                label rotation described in subparagraph (C) shall 
                apply with respect to the applicant during the 1-year 
                period beginning on the date of the application 
                approval.
                    ``(B) Plan.--An applicant under subparagraph (A) 
                shall include in its application a plan under which the 
                label statements specified in subsection (a) will be 
                rotated by the applicant manufacturer or importer in 
                accordance with the label rotation described in 
                subparagraph (C).
                    ``(C) Other rotation requirements.--Under the label 
                rotation which the manufacturer or importer with an 
                approved application may put into effect, each of the 
                labels specified in subsection (a) shall appear on the 
                packages of each brand style of cigarettes with respect 
                to which the application was approved an equal number 
                of times within the 12-month period beginning on the 
                date of the approval by the Commission of the 
                application.
    ``(f) Application of Requirement.--Subsection (a) does not apply to 
a distributor or a retailer of cigarettes who does not manufacture, 
package, or import cigarettes for sale or distribution within the 
United States.
    ``(g) Cigars; Pipe Tobacco.--
            ``(1) In general.--The Secretary shall promulgate such 
        regulations as may be necessary to establish warning labels for 
        cigars and pipe tobacco. Such regulations shall require 
        content-specific messages regarding health hazards posed by 
        cigars and pipe tobacco, include graphic illustrations of such 
        content messages, as is required under subsection (a), and be 
        formatted in a clear and unambiguous manner, as is required 
        under subsection (a).
            ``(2) Definitions.--In this subsection:
                    ``(A) Cigar.--The term `cigar' means any roll of 
                tobacco wrapped in leaf tobacco or in any substance 
                containing tobacco (other than any roll of tobacco that 
                is a cigarette or cigarillo).
                    ``(B) Pipe tobacco.--The term `pipe tobacco' means 
                any loose tobacco that, because of the appearance, 
                type, packaging or labeling of such tobacco, is likely 
                to be offered to, or purchased by, consumers as a 
                tobacco to be smoked in a pipe.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect 1 year after the date of enactment of this section.

SEC. 3. AMENDMENT TO THE COMPREHENSIVE SMOKELESS TOBACCO HEALTH 
              EDUCATION ACT OF 1986.

    (a) Amendment.--The Comprehensive Smokeless Tobacco Health 
Education Act of 1986 (15 U.S.C. 4401 et seq.) is amended by striking 
section 3 and inserting the following:

``SEC. 3. SMOKELESS TOBACCO WARNING.

    ``(a) General Rule.--
            ``(1) Label on package.--It shall be unlawful for any 
        person to manufacture, package, or import for sale or 
        distribution within the United States any smokeless tobacco 
        product unless the product package bears, in accordance with 
        the requirements of this section, a warning label.
            ``(2) Label in advertisements.--It shall be unlawful for 
        any manufacturer, packager, or importer of smokeless tobacco 
        products to advertise or cause to be advertised within the 
        United States any smokeless tobacco product unless the 
        advertising bears, in accordance with the requirements of this 
        Act, one of the labels required by paragraph (1).
    ``(b) Regulations.--Not later than 1 year after the date of 
enactment of this section, the Secretary shall promulgate regulations 
describing the warning labels required under subsection (a).
    ``(c) Content of Label.--The regulations promulgated under 
subsection (b) shall ensure that the text of each warning label 
addresses one of the following:
            ``(1) Diseases resulting from use of smokeless tobacco 
        products.
            ``(2) Any physical addiction that results from using 
        smokeless tobacco products.
            ``(3) The influence that use of smokeless tobacco products 
        by adults has on young children and teenagers and the 
        consequences of such use.
    ``(d) Number of Labels.--The regulations promulgated under 
subsection (b) shall ensure that not less than 2 warning labels are 
created for each subject matter described in paragraphs (1), (2), and 
(3) of subsection (c). Such regulations shall also require that each 
package of smokeless tobacco bear 1 warning label that shall be rotated 
in accordance with subsection (g).
    ``(e) Graphics.--
            ``(1) In general.--The regulations promulgated under 
        subsection (b) shall ensure that each warning label required by 
        subsection (a) contains a color graphic or picture that 
        illustrates or emphasizes to the greatest practicable extent 
        the message of the text of the corresponding warning label.
            ``(2) Contents.--The graphics described in paragraph (1) 
        shall enhance the message of the text of the warning label and 
        may include a color picture of one of the following:
                    ``(A) A diseased mouth or other physical effect of 
                using smokeless tobacco products.
                    ``(B) An individual using a smokeless tobacco 
                product.
                    ``(C) Children watching an adult use a smokeless 
                tobacco product.
    ``(f) Format.--
            ``(1) Location.--Each label statement required by 
        subsection (a)(1) shall be located on the principal display 
        panel of the product and occupy not less than 50 percent of 
        such panel.
            ``(2) Type and color.--Each label statement required by 
        subsection (a)(1) shall be printed in 17 point type with 
        adjustments as determined appropriate by the Secretary to 
        reflect the length of the required statement. All the letters 
        in the label shall appear in conspicuous and legible type in 
        contrast by typography, layout, or color with all other printed 
        material on the package and be printed in an alternating black 
        on white and white on black format as determined appropriate by 
        the Secretary.
    ``(g) Advertising and Rotation.--The provisions of sections (d) and 
(e)(1) of the Federal Cigarette Labeling and Advertising Act (as 
amended by the Stronger Tobacco Warning Labels to Save Lives Act) shall 
apply to advertisements for smokeless tobacco products required under 
subsection (a)(2) and the rotation of the label statements required 
under subsection (a)(1) on such products.
    ``(h) Application of Requirement.--Subsection (a) does not apply to 
a distributor or a retailer of smokeless tobacco products who does not 
manufacture, package, or import such products for sale or distribution 
within the United States.
    ``(i) Television and Radio Advertising.--It shall be unlawful to 
advertise smokeless tobacco or cigars on any medium of electronic 
communications subject to the jurisdiction of the Federal 
Communications Commission.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect 1 year after the date of enactment of this section.

Output: Stronger Tobacco Warning Labels to Save Lives Act - Amends the Federal Cigarette Labeling and Advertising Act and the Comprehensive Smokeless Tobacco Health Education Act of 1986 to make it unlawful for any person to manufacture, package, or import for sale or distribution within the United States any cigarettes or smokeless tobacco products unless the product package bears, in accordance with the specified requirements of this Act, a warning label on the upper portion of the front and back panels of the cigarette package or carton. Specifies label requirements for advertisements. Requires the rotation of labels for both packages and advertisements in accordance with a Federal Trade Commission approved plan.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Physician Availability Act of 
2008''.

SEC. 2. REQUIREMENT FOR PHYSICIAN AVAILABILITY IN ACUTE CARE HOSPITALS.

    (a) In General.--Each covered hospital shall have a qualified 
physician available in the hospital 24 hours a day, seven days a week 
to attend to the needs of inpatients of the hospital.
    (b) Definitions.--For purposes of this section:
            (1) Covered hospital.--
                    (A) In general.--Subject to subparagraph (B), the 
                term ``covered hospital'' means a subsection (d) 
                hospital (as defined in section 1886(d)(1)(B) of the 
                Social Security Act (42 U.S.C. 1395ww(d)(1)(B)) that--
                            (i) has a participation agreement in effect 
                        under section 1866 of such Act (42 U.S.C. 
                        1395cc);
                            (ii) is participating in the program under 
                        title XIX of such Act; or
                            (iii) is receiving Federal funds under a 
                        grant or cooperative agreement.
                    (B) Exclusion for federal facilities and small 
                hospitals.--Such term does not include a hospital 
                that--
                            (i) is a facility of the Federal 
                        Government; or
                            (ii) the Secretary of Health and Human 
                        Services determines has fewer than 100 licensed 
                        beds (as defined by the Secretary).
            (2) Physician; qualified physician.--
                    (A) The term ``physician'' means, with respect to a 
                hospital, an individual who is a doctor of medicine or 
                osteopathy legally authorized under State law to 
                practice medicine and surgery in that hospital.
                    (B) The term ``qualified physician'' means, with 
                respect to a hospital, an individual who is a physician 
                and whose credentials as such a physician have been 
                verified by the administration of the hospital (before 
                providing any services at the hospital) through 
                appropriate means, including verification through the 
                National Practitioner Databank.
            (3) Physician availability.--A physician is considered to 
        be ``available'' in a hospital if--
                    (A) the physician is physically present in the 
                hospital;
                    (B) the physician's primary responsibility is to be 
                in attendance to serve the needs of the hospital's 
                inpatients without delay; and
                    (C) the physician is not physically present in, 
                assigned to, serving in, or expected to cover, the 
                hospital's emergency room or emergency department.
    (c) Enforcement.--
            (1) Warning.--If the Secretary of Health and Human Services 
        (in this section referred to as the ``Secretary'') determines 
        that a hospital has violated subsection (a), in the first 
        instance the Secretary shall provide a written warning 
        regarding such violation to the hospital and shall notify the 
        Inspector General of the Department of Health and Human 
        Services (in this section referred to as the ``HHS Inspector 
        General'') of such violation. Subsequently, the HHS Inspector 
        General shall monitor the compliance of the hospital with the 
        requirement of subsection (a).
            (2) Second violation.--After providing a warning to a 
        hospital under paragraph (1), if the Secretary determines that 
        the hospital subsequently and knowingly violates subsection 
        (a)--
                    (A) the hospital is subject to a civil money 
                penalty in an amount not to exceed $100,000, and
                    (B) the hospital shall submit to the HHS Inspector 
                General, by not later than 30 days after the date of 
                such a determination, a remedial plan to prevent future 
                violations of the requirement of such subsection.
        The provisions of section 1128A of the Social Security Act (42 
        U.S.C. 1320a-7a), other than subsections (a) and (b) of such 
        section, shall apply to civil money penalties under 
        subparagraph (A) in the same manner as they apply to a penalty 
        or proceeding under subsection (a) of such section.
            (3) Subsequent violations.--After imposing a civil money 
        penalty under paragraph (2) against a hospital, if the 
        Secretary determines that the hospital subsequently and 
        knowingly violates subsection (a), the Secretary may issue an 
        order disqualifying the hospital from participation in the 
        programs under titles XVIII and XIX of the Social Security Act 
        and from receipt of Federal funds under any grant or 
        cooperative agreement for such period as the Secretary 
        specifies and until the Secretary receives satisfactory 
        assurances that the hospital will be in substantial compliance 
        with the requirement of subsection (a).
            (4) Failure to submit or comply with remedial plan.--If the 
        Secretary determines, after consultation with the HHS Inspector 
        General, that a hospital has failed to submit a satisfactory 
        remedial plan required under paragraph (2)(B) or is failing to 
        substantially carry out such a plan, the Secretary may suspend 
        payment of funds to the hospital under titles XVIII and XIX of 
        the Social Security Act and under Federal grants or cooperative 
        agreements until the Secretary receives satisfactory assurances 
        that such failures will not continue.
    (d) Effective Date.--This section shall take effect on the first 
day of the first month that begins more than 180 days after the date of 
the enactment of this Act.


Output: Physician Availability Act of 2008 - Requires each covered hospital to have a qualified physician available in the hospital 24 hours a day, seven days a week, to attend to the needs of the hospital's inpatients.

Defines a "covered hospital" to: (1) include hospitals participating in Medicare or Medicaid or receiving federal funds; and (2) exclude hospitals in a federal facility or hospitals that the Secretary of Health and Human Services determines have fewer than 100 licensed beds.

 Considers a physician to be available if: (1) the physician is physically present in the hospital; (2) the physician's primary responsibility is to be in attendance to serve the needs of the hospital's inpatients without delay; and (3) the physician is not physically present in, assigned to, serving in, or expected to cover the hospital's emergency room or emergency department.

Sets forth penalties for violations.