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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Health Tax Credit 
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

    (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:

``SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

    ``(a) General Rule.--For purposes of section 38, in the case of a 
qualified small employer, the employee health insurance expenses credit 
determined under this section is an amount equal to the applicable 
percentage of the amount paid by the taxpayer during the taxable year 
for qualified employee health insurance expenses.
    ``(b) Applicable Percentage.--For purposes of subsection (a), the 
applicable percentage is equal to--
            ``(1) 50 percent in the case of an employer with less than 
        26 qualified employees,
            ``(2) 40 percent in the case of an employer with more than 
        25 but less than 36 qualified employees, and
            ``(3) 30 percent in the case of an employer with more than 
        35 but less than 51 qualified employees.
    ``(c) Per Employee Dollar Limitation.--The amount of qualified 
employee health insurance expenses taken into account under subsection 
(a) with respect to any qualified employee for any taxable year shall 
not exceed the maximum employer contribution for self-only coverage or 
family coverage (as applicable) determined under section 8906(a) of 
title 5, United States Code, for the calendar year in which such 
taxable year begins.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Qualified small employer.--
                    ``(A) In general.--The term `qualified small 
                employer' means any small employer which provides 
                eligibility for health insurance coverage (after any 
                waiting period (as defined in section 9801(b)(4))) to 
                all qualified employees of the employer.
                    ``(B) Small employer.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `small employer' means, 
                        with respect to any calendar year, any employer 
                        if such employer employed an average of not 
                        less than 2 and not more than 50 qualified 
                        employees on business days during either of the 
                        2 preceding calendar years. For purposes of the 
                        preceding sentence, a preceding calendar year 
                        may be taken into account only if the employer 
                        was in existence throughout such year.
                            ``(ii) Employers not in existence in 
                        preceding year.--In the case of an employer 
                        which was not in existence throughout the 1st 
                        preceding calendar year, the determination 
                        under clause (i) shall be based on the average 
                        number of qualified employees that it is 
                        reasonably expected such employer will employ 
                        on business days in the current calendar year.
            ``(2) Qualified employee health insurance expenses.--
                    ``(A) In general.--The term `qualified employee 
                health insurance expenses' means any amount paid by an 
                employer for health insurance coverage to the extent 
                such amount is attributable to coverage provided to any 
                employee while such employee is a qualified employee.
                    ``(B) Exception for amounts paid under salary 
                reduction arrangements.--No amount paid or incurred for 
                health insurance coverage pursuant to a salary 
                reduction arrangement shall be taken into account under 
                subparagraph (A).
                    ``(C) Health insurance coverage.--The term `health 
                insurance coverage' has the meaning given such term by 
                paragraph (1) of section 9832(b) (determined by 
                disregarding the last sentence of paragraph (2) of such 
                section).
            ``(3) Qualified employee.--The term `qualified employee' 
        means an employee of an employer who, with respect to any 
period, is not provided health insurance coverage under--
                    ``(A) a health plan of the employee's spouse,
                    ``(B) title XVIII, XIX, or XXI of the Social 
                Security Act,
                    ``(C) chapter 17 of title 38, United States Code,
                    ``(D) chapter 55 of title 10, United States Code,
                    ``(E) chapter 89 of title 5, United States Code, or
                    ``(F) any other provision of law.
            ``(4) Employee--The term `employee'--
                    ``(A) means any individual, with respect to any 
                calendar year, who is reasonably expected to receive at 
                least $5,000 of compensation from the employer during 
                such year,
                    ``(B) does not include an employee within the 
                meaning of section 401(c)(1), and
                    ``(C) includes a leased employee within the meaning 
                of section 414(n).
            ``(5) Compensation.--The term `compensation' means amounts 
        described in section 6051(a)(3).
    ``(e) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of section 52 shall apply.
    ``(f) Denial of Double Benefit.--No deduction or credit under any 
other provision of this chapter shall be allowed with respect to 
qualified employee health insurance expenses taken into account under 
subsection (a).''.
    (b) Credit To Be Part of General Business Credit.--Section 38(b) of 
the Internal Revenue Code of 1986 (relating to current year business 
credit) is amended by striking ``plus'' at the end of paragraph (14), 
by striking the period at the end of paragraph (15) and inserting ``, 
plus'', and by adding at the end the following:
            ``(16) the employee health insurance expenses credit 
        determined under section 45G.''.
    (c) Credit Allowed Against Minimum Tax.--
            (1) In general.--Subsection (c) of section 38 of the 
        Internal Revenue Code of 1986 (relating to limitation based on 
        amount of tax) is amended by redesignating paragraph (4) as 
        paragraph (5) and by inserting after paragraph (3) the 
        following new paragraph:
            ``(4) Special rules for employee health insurance credit.--
                    ``(A) In general.--In the case of the employee 
                health insurance credit--
                            ``(i) this section and section 39 shall be 
                        applied separately with respect to the credit, 
                        and
                            ``(ii) in applying paragraph (1) to the 
                        credit--
                                    ``(I) the amounts in subparagraphs 
                                (A) and (B) thereof shall be treated as 
                                being zero, and
                                    ``(II) the limitation under 
                                paragraph (1) (as modified by subclause 
                                (I)) shall be reduced by the credit 
                                allowed under subsection (a) for the 
                                taxable year (other than the employee 
                                health insurance credit).
                    ``(B) Employee health insurance credit.--For 
                purposes of this subsection, the term `employee health 
                insurance credit' means the credit allowable under 
                subsection (a) by reason of section 45G(a).''.
            (2) Conforming amendments.--
                    (A) Subclause (II) of section 38(c)(2)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
                    (B) Subclause (II) of section 38(c)(3)(A)(ii) of 
                such Code is amended by inserting ``or the employee 
                health insurance credit'' after ``employee credit''.
    (d) No Carrybacks.--Subsection (d) of section 39 of the Internal 
Revenue Code of 1986 (relating to carryback and carryforward of unused 
credits) is amended by adding at the end the following:
            ``(11) No carryback of section 45g credit before effective 
        date.--No portion of the unused business credit for any taxable 
        year which is attributable to the employee health insurance 
        expenses credit determined under section 45G may be carried 
        back to a taxable year ending before the date of the enactment 
        of section 45G.''.
    (e) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following:

                              ``Sec. 45G. Employee health insurance 
                                        expenses.''.
    (f) Employer Outreach.--The Internal Revenue Service shall, in 
conjunction with the Small Business Administration, develop materials 
and implement an educational program to ensure that business personnel 
are aware of--
            (1) the eligibility criteria for the tax credit provided 
        under section 45G of the Internal Revenue Code of 1986 (as 
        added by this section),
            (2) the methods to be used in calculating such credit,
            (3) the documentation needed in order to claim such credit, 
        and
            (4) any available health plan purchasing alliances 
        established under title II,
so that the maximum number of eligible businesses may claim the tax 
credit.
    (g) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after the 
date of the enactment of this Act.
Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

S.

    Section 304 of the Congressional Budget Act of 1974 is amended to 
read as follows:

             ``permissible revisions of budget resolutions

    ``Sec. 304. At any time after the joint resolution on the budget 
for a fiscal year has been enacted pursuant to section 301, and before 
the end of such fiscal year, the two Houses and the President may enact 
a joint resolution on the budget which revises or reaffirms the joint 
resolution on the budget for such fiscal year most recently enacted, 
and for purposes of the enforcement of the Congressional Budget Act of 
1974, the chairman of the Budget Committee of the House of 
Representatives or the Senate, as applicable, may adjust levels as 
needed for the enforcement of the budget resolution.''.

SEC. 6. LIMITATION ON THE CONTENT OF BUDGET RESOLUTIONS.

    Section 305 of the Congressional Budget Act of 1974 is amended by 
adding at the end the following new subsection:
    ``(e) Limitation on Contents.--(1) It shall not be in order in the 
House of Representatives or in the Senate to consider any joint 
resolution on the budget or any amendment thereto or conference report 
thereon that contains any matter referred to in paragraph (2).
    ``(2) Any joint resolution on the budget or any amendment thereto 
or conference report thereon that contains any matter not permitted in 
section 301 (a) or (b) shall not be treated in the House of 
Representatives or the Senate as a budget resolution under subsection 
(a) or (b) or as a conference report on a budget resolution under 
subsection (c) of this section.''.

SEC. 7. DEEMING OF BUDGETARY AGGREGATES, ALLOCATIONS, AND 
              RECONCILIATION INSTRUCTIONS IN THE HOUSE AND SENATE UPON 
              VETO OF JOINT RESOLUTION ON THE BUDGET.

    (a) In General.--Title III of the Congressional Budget Act of 1974 
is amended by adding after section 315 the following new section:

 ``automatic standing order upon veto of joint resolution on the budget

    ``Sec. 316. For purposes of congressional enforcement under title 
III and IV of this Act and the rules of the House and the Senate, the 
joint resolution shall be considered as enforceable upon enactment or 
15 days following presentment to the President, whichever occurs 
earlier.''.
    (b) Conforming Amendment.--The table of contents set forth in 
section 1(b) of the Congressional Budget and Impoundment Control Act of 
1974 is amended by inserting after the item relating to section 315 the 
following new item:

``Sec. 316. Automatic standing order upon veto of joint resolution on 
                            the budget.''.

SEC. 8. ADDITIONAL AMENDMENTS TO THE CONGRESSIONAL BUDGET ACT OF 1974 
              TO EFFECTUATE JOINT RESOLUTIONS ON THE BUDGET.

    (a) Additional Amendments to the Congressional Budget and 
Impoundment Control Act of 1974.--(1)(A) Sections 301, 302, 303, 304, 
305, 308, 310, 311, 312, 314, 405, and 904 of the Congressional Budget 
Act of 1974 (2 U.S.C. 621 et seq.) are amended by striking 
``concurrent'' each place it appears and inserting ``joint''.
    (B)(i) Sections 302(d), 302(g), 308(a)(1)(A), and 310(d)(1) of the 
Congressional Budget Act of 1974 are amended by striking ``most 
recently agreed to concurrent resolution on the budget'' each place it 
occurs and inserting ``most recently enacted joint resolution on the 
budget''.
    (ii) The section heading of section 301 of such Act is amended by 
striking ``annual adoption of concurrent resolution'' and inserting 
``joint resolutions''.
    (C) Sections 302, 303, 304, 310, and 311 of the Congressional 
Budget Act of 1974 are amended by striking ``agreed to'' each place it 
appears and by inserting ``enacted''.
    (2) The table of contents set forth in section 1(b) of the 
Congressional Budget and Impoundment Control Act of 1974 is amended--
            (A) in the item relating to section 301, by striking 
        ``Annual adoption of concurrent resolution'' and inserting 
        ``Joint resolutions''; and
            (B) by striking ``concurrent'' and inserting ``joint'' in 
        the item relating to section 305.
    (b) Conforming Amendment.--Any side heading within any section of 
title III of the Congressional Budget and Impoundment Control Act of 
1974 is amended by striking ``Concurrent'' and inserting ``Joint'' and 
any center heading in any section of that title is amended by striking 
``concurrent'' and inserting ``joint''.

SEC. 9. AMENDMENTS TO THE RULES OF THE HOUSE OF REPRESENTATIVES TO 
              EFFECTUATE JOINT BUDGET RESOLUTIONS.

    Clauses 1(d)(1), 4(a)(4), 4(b)(2), 4(f)(1)(A), and 4(f)(2) of rule 
X, clause 10 of rule XVIII, clause 10 of rule XX, and clauses 7 and 10 
of rule XXI of the Rules of the House of Representatives are amended by 
striking ``concurrent'' each place it appears and inserting ``joint''.

SEC. 10. CONFORMING AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY 
              DEFICIT CONTROL ACT OF 1985.

    Section 258C(b)(1) of the Balanced Budget and Emergency Deficit 
Control Act of 1985 (2 U.S.C. 907d(b)(1)) is amended by striking 
``concurrent'' and inserting ``joint''.
Legally Binding Budget Act of 2013 - Amends the Congressional Budget Act of 1974 (CBA) to require joint budget resolutions signed by the President instead of the concurrent resolutions now required (which do not have to be signed by the President). Revises accordingly the congressional procedures for considering joint budget resolutions. Prohibits the consideration of budget-related legislation before the joint budget resolution becomes law. Requires the joint budget resolution to set forth appropriate levels for the fiscal year beginning on October 1 of such year and for at least each of the four ensuing fiscal years for the public debt limit for display purposes only. Permits revisions of joint budget resolutions already enacted. Makes a conforming amendment to the Congressional Budget and Impoundment Control Act of 1974. Makes it out of order in both chambers to consider any joint budget resolution, amendment, or conference report that contains certain matter prohibited by the CBA, particularly inclusion in the surplus or deficit totals of any outlays and revenue totals of the Old Age, Survivors, and Disability Insurance (OASDI) program under title II of the Social Security Act. Considers the joint budget resolution as enforceable upon enactment or 15 days following presentment to the President, whichever occurs earlier. (Thus creates an automatic standing order upon a presidential veto of a joint budget resolution.)  Makes conforming amendments to: (1) the Rules of the House of Representatives, and (2) the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

SECTION 1. SHORT TITLE.

    This Act may be cited the ``Battle of Midway National Memorial 
Study Act''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) September 2, 1997, marked the 52nd anniversary of the 
        United States victory over Japan in World War II.
            (2) The Battle of Midway proved to be the turning point in 
        the war in the Pacific, as United States Navy forces inflicted 
        such severe losses on the Imperial Japanese Navy during the 
        battle that the Imperial Japanese Navy never again took the 
        offensive against the United States or the allied forces.
            (3) During the Battle of Midway on June 4, 1942, an 
        outnumbered force of the United States Navy, consisting of 29 
        ships and other units of the Armed Forces under the command of 
        Admiral Nimitz and Admiral Spruance, out-maneuvered and out-
        fought 350 ships of the Imperial Japanese Navy.
            (4) It is in the public interest to study whether Midway 
        Atoll should be established as a national memorial to the 
        Battle of Midway to express the enduring gratitude of the 
        American people for victory in the battle and to inspire future 
        generations of Americans with the heroism and sacrifice of the 
        members of the Armed Forces who achieved that victory.
            (5) The historic structures and facilities on Midway Atoll 
        should be protected and maintained.

SEC. 3. PURPOSE.

    The purpose of this Act is to require a study of the feasibility 
and suitability of designating the Midway Atoll as a National Memorial 
to the Battle of Midway within the boundaries of the Midway Atoll 
National Wildlife Refuge. The study of the Midway Atoll and its 
environs shall include, but not be limited to, identification of 
interpretative opportunities for the educational and inspirational 
benefit of present and future generations, and of the unique and 
significant circumstances involving the defense of the island by the 
United States in World War II and the Battle of Midway.

SEC. 4. STUDY OF THE ESTABLISHMENT OF MIDWAY ATOLL AS A NATIONAL 
              MEMORIAL TO THE BATTLE OF MIDWAY.

    (a) In General.--Not later than six months after the date of 
enactment of this Act, the Secretary of the Interior shall, acting 
through the Director of the National Park Service and in consultation 
with the Director of the United States Fish and Wildlife Service, the 
International Midway Memorial Foundation, Inc. (hereafter referred to 
as the ``Foundation''), and Midway Phoenix Corporation, carry out a 
study of the suitability and feasibility of establishing Midway Atoll 
as a national memorial to the Battle of Midway.
    (b) Considerations.--In studying the establishment of Midway Atoll 
as a national memorial to the Battle of Midway under subsection (a), 
the Secretary shall address the following:
            (1) The appropriate federal agency to manage such a 
        memorial, and whether and under what conditions, to lease or 
        otherwise allow the Foundation or another appropriate entity to 
        administer, maintain, and fully utilize the lands (including 
        any equipment, facilities, infrastructure, and other 
        improvements) and waters of Midway Atoll if designated as a 
        national memorial.
            (2) Whether designation as a national memorial would 
        conflict with current management of Midway Atoll as a wildlife 
        refuge and whether, and under what circumstances, the needs and 
        requirements of the wildlife refuge should take precedence over 
        the needs and requirements of a national memorial on Midway 
        Atoll.
            (3) Whether, and under what conditions, to permit the use 
        of the facilities on Sand Island for purposes other than a 
        wildlife refuge or a national memorial.
            (4) Whether to impose conditions on public access to Midway 
        Atoll as a national memorial.
    (c) Report.--Upon completion of the study required under subsection 
(a), the Secretary shall submit, to the Committee on Energy and Natural 
Resources of the United States Senate and the Committee on Resources of 
the House of Representatives, a report on the study, which shall 
include any recommendations for further legislative action. The report 
shall also include an inventory of all known past and present 
facilities and structures of historical significance on Midway Atoll 
and its environs. The report shall include a description of each 
historic facility and structure and a discussion of how each will 
contribute to the designation and interpretation of the proposed 
national memorial.

SEC. 5. CONTINUING DISCUSSIONS.

    Nothing in this Act shall be construed to delay or prohibit 
discussions between the Foundation and the United States Fish and 
Wildlife Service or any other government entity regarding the future 
role of the Foundation on Midway Atoll.

            Passed the Senate November 4, 1997.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.

Battle of Midway National Memorial Study Act - Requires the Secretary of the Interior, acting through the Director of the National Park Service and in consultation with the Director of the U.S. Fish and Wildlife Service, the International Midway Memorial Foundation, Inc., and Midway Phoenix Corporation, to study and report to specified congressional committees on the suitability and feasibility of establishing Midway Atoll as a national memorial to the Battle of Midway.  Requires that the report include an inventory of all known facilities and structures of historical significance on Midway Atoll.