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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Silvio O. Conte Disabilities 
Prevention Act''.

SEC. 2. ESTABLISHMENT OF SILVIO O. CONTE DISABILITIES PREVENTION 
              PROGRAM.

    Part B of title III of the Public Health Service Act (42 U.S.C. 243 
et seq.) is amended by inserting after section 314 the following new 
section:

           ``silvio o. conte disabilities prevention program

    ``Sec. 315. (a) In General.--The Secretary, acting through the 
Director of the Centers for Disease Control and Prevention, may make 
grants to and enter into contracts with public and nonprofit private 
entities for the purpose of carrying out programs for the prevention of 
disabilities and the prevention of secondary conditions resulting from 
disabilities.
    ``(b) Certain Authorized Activities.--With respect to the 
prevention of disabilities and conditions described in subsection (a), 
activities for which the Secretary may provide financial assistance 
under such subsection include--
            ``(1) coordinating prevention activities;
            ``(2) conducting demonstrations and interventions;
            ``(3) conducting surveillances and studies;
            ``(4) educating the public; and
            ``(5) educating and training health professionals 
        (including allied health professionals) and conducting 
        activities to improve the clinical skills of such 
        professionals.
    ``(c) Priorities.--The Secretary, in consultation with the National 
Council on Disabilities, shall establish priorities among the 
activities that are to be carried out under subsection (a).
    ``(d) Reports to Secretary.--The Secretary may provide financial 
assistance under subsection (a) only if the applicant involved agrees 
to submit to the Secretary such reports as the Secretary may require 
with respect to such assistance.
    ``(e) Application for Assistance.--The Secretary may provide 
financial assistance under subsection (a) only if an application for 
such assistance is submitted to the Secretary and the application is in 
such form, is made in such manner, and contains such agreements, 
assurances, and information as the Secretary determines to be necessary 
to carry out this section.
    ``(f) Limitation Regarding Education of Health Professionals.--In 
providing financial assistance under subsection (a), the Secretary may 
not, for activities described in subsection (b)(5), obligated more than 
10 percent of the amounts appropriated under subsection (k) for any 
fiscal year.
    ``(g) Technical Assistance.--The Secretary may provide training, 
technical assistance, and consultations with respect to the planning, 
development, and operation of any program for the prevention of 
disabilities or the prevention of secondary conditions resulting from 
disabilities.
    ``(h) Provision of Supplies and Services in Lieu of Funds.--
            ``(1) In general.--Upon the request of a recipient of 
        financial assistance under subsection (a), the Secretary may, 
        subject to paragraph (2), provide supplies, equipment, and 
        services for the purpose of aiding the recipient in carrying 
        out such subsection and, for such purpose, may detail to the 
        recipient any officer or employee of the Department of Health 
        and Human Services.
            ``(2) Corresponding reduction in payments.--With respect to 
        a request by a recipient for purposes of paragraph (1), the 
        Secretary shall reduce the amount of payments under subsection 
        (a) to the recipient by an amount equal to the costs of 
        detailing personnel (including pay, allowances, and travel 
        expenses) and the fair market value of any supplies, equipment, 
        or services provided by the Secretary. The Secretary shall, for 
        the payment of expenses incurred in complying with such 
        request, expend the amounts withheld.
    ``(i) Evaluations and Reports.--
            ``(1) Evaluations.--The Secretary shall, directly or 
        through contracts with public or private entities, provide for 
        evaluations of programs carried out pursuant to subsection (a).
            ``(2) Reports.--Not later than January 31 of 1995 and of 
        every second year thereafter, the Secretary shall submit to the 
        Committee on Energy and Commerce of the House of 
        Representatives, and to the Committee on Labor and Human 
        Resources of the Senate, a report summarizing evaluations 
        carried out pursuant to paragraph (1). The Secretary shall 
        provide a copy of each such report to the National Council on 
        Disability.
    ``(j) Definitions.--For purposes of this section:
            ``(1) The term `financial assistance' means a grant or 
        contract.
            ``(2) The term `prevention' means activities that address 
        the causes of disabilities and secondary conditions resulting 
        from disabilities, and activities that address the functional 
        limitations involved and the exacerbation of such limitations, 
        including activities that--
                    ``(A) eliminate or reduce the factors that cause or 
                predispose an individual to disabilities or that 
                increase the prevalence of disabilities;
                    ``(B) increase the early identification of existing 
                problems to eliminate circumstances that create or 
                increase functional limitations; and
                    ``(C) mitigate against the effects of disabilities 
                throughout the life of the individual.
    ``(k) Authorization of Appropriations.--For the purpose of 
providing financial assistance under this section, there are authorized 
to be appropriated $15,000,000 for fiscal year 1994, $20,000,000 for 
fiscal year 1995, $25,000,000 for fiscal year 1996, and such sums as 
may be necessary for each of the fiscal years 1997 and 1998.''.

            Passed the House of Representatives June 14, 1993.

            Attest:

                                           DONNALD K. ANDERSON,

                                                                 Clerk.
Silvio O. Conte Disabilities Prevention Act - Amends the Public Health Service Act to authorize grants and contracts for the prevention of disabilities and the prevention of secondary conditions resulting from disabilities, including through demonstrations and interventions, surveillances and studies, public education, and training health professionals.  Authorizes appropriations.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fire Safety Education Act''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) the Nation's fire losses are estimated at 5,000 deaths 
        and 29,000 injuries annually, producing an economic loss 
        conservatively estimated at $10,000,000,000 a year plus more 
        than $1,000,000,000 a year in health care costs;
            (2) sustained and targeted fire safety education at the 
        State and local levels, particularly in identifiable high-risk 
        populations, produces dramatic results in preventing fires, 
        fire deaths, and dollar loss from fire;
            (3) in recent years, the Nation's fire departments have 
        seen their fire safety education budgets cut dramatically and, 
        in many cases, eliminated;
            (4) there is a need to expand the availability of State and 
        local fire prevention programs and supporting resources and 
        materials to help State agencies and local fire departments in 
        carrying out effective public education;
            (5) fire departments in other countries with fewer fire 
        deaths per capita than the United States spend an average of 4-
        10 percent of their budgets on fire prevention, versus less 
        than 3 percent for United States departments; and
            (6) only by accurately collecting and analyzing data on 
        fire deaths, injuries and dollar loss can the Nation's fire 
        departments pinpoint the populations and regions where they 
        most need to direct their educational efforts, thus leading to 
        a more efficient and effective use of resources.

SEC. 3. FIRE SAFETY EDUCATION.

    (a) Awards.--The Administrator may enter into contracts, 
cooperative agreements, or grants with eligible entities to obtain and 
distribute at the State and local level fire safety and prevention 
education programs and supporting educational resources.
    (b) Use of Funds.--Of the amounts received by an entity under 
subsection (a)--
            (1) not more than 25 percent may be used for statewide fire 
        safety and prevention programs;
            (2) not more than 25 percent may be used to implement new 
        regional or local fire safety and prevention programs targeting 
        high risk populations; and
            (3) at least 50 percent shall be used for awards of not 
        more than $10,000 for existing regional or local fire safety 
        and prevention programs that have been demonstrated to be 
        effective in preventing fires, fire deaths and injuries, and 
        dollar losses from fire.

SEC. 4. DATA COLLECTION.

    The Administrator may enter into contracts, cooperative agreements, 
or grants with States for the purpose of implementing the revised 
National Fire Incident Reporting System, established under section 9 of 
the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2208), 
to improve and enhance the collection and analysis of fire data at the 
State and local levels.

SEC. 5. APPLICATIONS.

    Each eligible entity desiring a contract, cooperative agreement, or 
grant under this Act shall submit an application to the Administrator 
at such time, in such manner, and accompanied by such information as 
the Administrator may reasonably require.

SEC. 6. REPORTS AND EVALUATION.

    (a) Annual Report to Administrator.--An entity receiving funds 
under section 3 shall prepare and submit to the Administrator an annual 
report which contains such information as the Administrator may 
require. At a minimum, the report shall describe the program activities 
undertaken with such funds, including--
            (1) any program that has been developed directly or 
        indirectly by the entity, and the target population of such 
        program;
            (2) support materials that have been obtained and the 
        method by which such materials are distributed; and
            (3) any initiatives undertaken by the entity to develop 
        public-private partnerships to secure non-Federal support for 
        the development and distribution of programs and material in 
        furtherance of this Act.
    (b) Report to Congress.--The Administrator shall prepare and submit 
to the Congress an annual report which includes a description of the 
programs undertaken and materials developed and distributed by entities 
receiving funds under section 3.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    (a) Fire Safety Education.--For the purposes of carrying out 
section 3 of this Act, there are authorized to be appropriated 
$10,000,000 for each of the fiscal years 1996 and 1997, of which no 
more than $500,000 may be spent in any fiscal year on administrative 
costs.
    (b) Data Collection.--For the purposes of carrying out section 4 of 
this Act, there are authorized to be appropriated $2,500,000 for fiscal 
year 1995, of which no more than $300,000 shall be spent on 
administrative costs.

SEC. 8. DEFINITIONS.

    As used in this Act--
            (1) the term ``Administrator'' means the Administrator of 
        the United States Fire Administration;
            (2) the term ``eligible entity'' means the office of the 
        State fire marshal for a State or an equivalent State office 
        having primary responsibility for fire safety and prevention in 
        the State;
            (3) the term ``fire safety and prevention education 
        programs'' includes publications, audiovisual presentations, 
        and demonstrations; and
            (4) the term ``State'' means any State of the United 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the United States Virgin Islands, Guam, American Samoa, 
        the Northern Mariana Islands, and any other territory or 
        possession of the United States.
Fire Safety Education Act - Authorizes the Administrator of the United States Fire Administration to enter into contracts, cooperative agreements, or grants with entities to obtain and distribute at the State and local level fire safety and prevention education programs and supporting educational resources. 
Authorizes the Administrator to enter into contracts, cooperative agreements, or grants with States for the purpose of implementing the revised National Fire Incident Reporting System to improve the collection and analysis of fire data at the State and local levels. 
Authorizes appropriations.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Middle Class & Small Business Tax 
Cut Act of 2012''.

SEC. 2. EXTENSION OF PAYROLL TAX REDUCTION.

    (a) In General.--Subsection (c) of section 601 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 is 
amended by striking ``and 2012'' and inserting ``, 2012, and 2013''.
    (b) Effective Date.--The amendments made by this section shall 
apply to remuneration received, and taxable years beginning, after 
December 31, 2012.

SEC. 3. EMPLOYER PAYROLL INCREASE CREDIT.

    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 6433. EMPLOYER PAYROLL INCREASE CREDITS.

    ``(a) In General.--Each qualified employer shall be treated as 
having made a payment against the tax imposed by section 3111(a) or 
section 3221(a), whichever is applicable, for each qualified quarter in 
an amount equal to the credit amount.
    ``(b) Credit Amount.--For purposes of this section, the credit 
amount with respect to any qualified quarter is equal to the 10 percent 
of the qualified payroll increase of such employer for such qualified 
quarter.
    ``(c) Dollar Limitation.--The total credit amount with respect to 
any employer shall not exceed $500,000 for all qualified quarters.
    ``(d) Qualified Employer.--For purposes of this section, the term 
`qualified employer' means any American employer other than the United 
States, any State, or any instrumentality thereof.
    ``(e) Qualified Payroll Increase.--For purposes of this section--
            ``(1) In general.--The term `qualified payroll increase' 
        with respect to any qualified quarter means the amount, if any, 
        by which a qualified employer's qualified payroll for such 
        quarter exceeds the qualified payroll for such quarter of the 
        calendar year preceding the year in which such qualified 
        quarter falls.
            ``(2) Qualified payroll.--The term `qualified payroll' 
        means the amount of all wages (within the meaning of section 
        3121(a)) paid or incurred by a qualified employer to the 
        employees of such employer, except that, with respect to each 
        such employee for any quarter of the employer, such wages shall 
        be taken into account only to the extent that such wages do not 
        exceed the contribution and benefit base as determined under 
        section 230 of the Social Security Act.
            ``(3) Railway labor.--In the case of remuneration subject 
        to the tax imposed by section 3221(a), paragraph (1) shall be 
        applied by substituting `all compensation (within the meaning 
        of section 3231(e))' for `all wages (within the meaning of 
        section 3121(a))'.
            ``(4) Special rule for large employers.--In the case of an 
        employer that employs 100 or more employees during the 
        qualified quarter, no qualified payroll increase shall be taken 
        into account for such qualified quarter unless the qualified 
        payroll increase with respect to such qualified quarter exceeds 
        3 percent of the qualified payroll for such quarter of the 
        calendar year preceding the year in which such qualified 
        quarter falls.
    ``(f) Qualified Quarter.--For purposes of this section, the term 
`qualified quarter' means--
            ``(1) the calendar quarter which includes the date of the 
        enactment of the Middle Class & Small Business Tax Cut Act of 
        2012, and
            ``(2) each of the 3 calendar quarters following such 
        quarter.
    ``(g) Definitions.--Except as provided in subsection (h)(1), any 
term used in this section which is also used in section 3111 has the 
same meaning as when used in such section.
    ``(h) Special Rules.--For purposes of this section--
            ``(1) Employee.--The term `employee' includes only 
        individuals who are citizens or lawful residents of the United 
        States who receive wages, remuneration, compensation, or tips 
        from an employer for work performed within a State or a 
        possession of the United States.
            ``(2) Maintenance of base employment requirement.--This 
        section shall not apply to any qualified employer for any 
        qualified quarter if the total number of employees of such 
        employer during such quarter is less than the total number of 
        such employees during the quarter preceding such quarter, 
        determined by not taking into account any employee who is a 
        seasonal employee during such preceding quarter.
            ``(3) Controlled groups.--All employers treated as a single 
        employer under section (a) or (b) of section 52 shall be 
        treated as a single employer for purposes of the dollar 
        limitation under subsection (c), except that any employer which 
        is not an American employer shall not be taken into account.
            ``(4) New employers.--
                    ``(A) In general.--In the case of a qualified 
                employer which comes into existence after the date of 
                the enactment of the Middle Class & Small Business Tax 
                Cut Act of 2012 and before January 1, 2014--
                            ``(i) the term `qualified quarter' means--
                                    ``(I) the first calendar quarter 
                                for which such qualified employer is in 
                                existence, and
                                    ``(II) each of the 3 quarters 
                                following such quarter,
                            ``(ii) the qualified payroll increase of 
                        such employer for the quarter described in 
                        clause (i)(I) shall be equal to the amount of 
                        the employer's qualified payroll for such 
                        quarter, and
                            ``(iii) the qualified payroll increase of 
                        such employer for any quarter described in 
                        clause (i)(II) shall be the amount, if any, by 
                        which the employer's qualified payroll for such 
                        quarter exceeds the qualified payroll of the 
                        quarter preceding such quarter.
                    ``(B) Transition rule.--
                            ``(i) In general.--In the case of a 
                        qualified employer which comes into existence--
                                    ``(I) after the last day of the 
                                calendar quarter which is 5 calendar 
                                quarters before the date of the 
                                enactment of the Middle Class & Small 
                                Business Tax Cut Act of 2012, and
                                    ``(II) before such date of 
                                enactment,
                        the qualified payroll increase of such employer 
                        for any transition quarter shall be the amount, 
                        if any, by which the employer's qualified 
                        payroll for such quarter exceeds the qualified 
                        payroll of the quarter preceding such quarter.
                            ``(ii) Transition quarter.--For purposes of 
                        clause (i), the term `transition quarter' means 
                        a qualified quarter with respect to which the 
                        qualified payroll increase cannot be determined 
                        under subsection (e)(1) solely because the 
                        employer was not in existence during such 
                        quarter of the calendar year preceding the year 
                        in which such qualified quarter falls.''.
    (b) Clerical Amendment.--The table of sections for subchapter B of 
chapter 65 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new item:

``Sec. 6433. Employer payroll increase credits.''.
    (c) Notification.--Not later than 30 days after the date of the 
enactment of this Act, the Commissioner of Internal Revenue shall 
notify all employers required to withhold employment taxes under 
chapter 21 or 22 of the Internal Revenue Code of 1986 of the enactment 
and applicability of section 6433 of the Internal Revenue Code of 1986, 
as added by this Act.
    (d) Investigation and Report on Enforcement Actions.--Not later 
than 6 months after the date of the enactment of this Act, and 
quarterly thereafter, the Commissioner of Internal Revenue shall submit 
a report to the Committee on Finance of the Senate and the Committee on 
Ways and Means of the House of Representatives on the enforcement 
measures taken to prevent and penalize fraud related to section 6433 of 
the Internal Revenue Code of 1986, including such information as--
            (1) general statistics related to the application of such 
        section,
            (2) cases of fraud, and
            (3) the status of investigatory and prosecutorial actions 
        related to such cases.
    (e) Effective Date.--The amendments made by subsections (a) and (b) 
shall apply to calendar quarters beginning with the calendar quarter 
which includes the date of the enactment of this Act.

Middle Class & Small Business Tax Cut Act of 2012 - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2013 the reductions in employment and self-employment tax rates.

Amends the Internal Revenue Code to allow nongovernmental employers a credit against employment tax liability equal to 10% of the increase in any quarterly payroll over a payroll in a corresponding quarter in the previous calendar year. Limits the allowable amount of such credit to $500,000 for all quarters.

Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of the payroll increase tax credit, and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to such tax credit.