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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Defending Our Great Lakes Act of 
2015''.

SEC. 2. AQUATIC INVASIVE SPECIES CONTROL ZONE AT BRANDON ROAD LOCK AND 
              DAM SITE, JOLIET, ILLINOIS.

    (a) Immediate Actions.--
            (1) In general.--The Secretary of the Army, acting through 
        the Chief of Engineers, the Secretary of the Interior, acting 
        through the Director of the United States Fish and Wildlife 
        Service and the Director of the United States Geological 
        Survey, the Administrator of the Environmental Protection 
        Agency, and any other applicable Federal agency shall take 
        immediate actions to prevent the upstream transfer of aquatic 
        nuisance species from the Mississippi River basin to the Great 
        Lakes basin through the Brandon Road Lock and Dam site.
            (2) Focus.--Actions under paragraph (1) shall place a 
        special focus on Asian carp species and other aquatic nuisance 
        species of concern to the Great Lakes as referenced in the 
        Great Lakes Mississippi River Interbasin Study of the Army 
        Corps of Engineers issued pursuant to section 1538 of Public 
        Law 112-141 (126 Stat. 586).
    (b) Construction.--
            (1) Required measures.--The Chief of Engineers shall 
        implement measures to improve the Brandon Road Lock and Dam 
        site to prevent the upstream transfer of Asian carp and other 
        swimming aquatic nuisance species through the lock and dam, 
        including--
                    (A) constructing an engineered channel in the 
                approach to the site from the Mississippi River 
                direction, as outlined in the report issued pursuant to 
                section 1538 of Public Law 112-141 (126 Stat. 586); and
                    (B) adding technologies and measures necessary for 
                aquatic nuisance species control, while protecting the 
                area's ecosystem to the greatest extent feasible.
            (2) Cost estimate and schedule.--Not later than 180 days 
        after the date of enactment of this Act, the Chief of Engineers 
        shall submit to Congress a cost estimate for, and schedule for 
        completion of, measures to be constructed under this 
        subsection.
    (c) Other Measures.--The Director of the United States Fish and 
Wildlife Service, in consultation with the Director of the United 
States Geological Survey, the Chief of Engineers, the Commandant of the 
United States Coast Guard, the Administrator of the Environmental 
Protection Agency, and the heads of other relevant agencies, shall 
implement all appropriate measures in compliance with applicable State 
and Federal law around the Brandon Road Lock and Dam site on the 
Illinois River to prevent the upstream transfer of swimming and 
floating aquatic nuisance species, with a focus on Asian carp species, 
including--
            (1) implementing existing Asian carp monitoring and control 
        strategies at the Brandon Road site, as applicable, including 
        real-time monitoring for aquatic nuisance species passing 
        through by using relevant technology;
            (2) using the Brandon Road Lock and Dam site to the maximum 
        extent practicable to test new aquatic nuisance species control 
        technologies and measures;
            (3) implementing control strategies identified through that 
        testing necessary to fulfill the objectives of this section, 
        considering those strategies that minimize the negative impact 
        on the river ecosystem and desirable aquatic native species, 
        while maintaining efficient navigation; and
            (4) developing best management practices to mitigate 
        aquatic nuisance species transfer by boat and barge operators 
        on the Illinois River and Chicago Sanitary and Shipping Canal 
        and working with operators to implement the practices.
    (d) Administration.--
            (1) Acquisition of real estate.--The Chief of Engineers may 
        only acquire real estate that is necessary to carry out this 
        section and shall do so pursuant to the laws (including 
        regulations) in existence at the time of the acquisition.
            (2) Cooperation.--In carrying out this section, the Chief 
        of Engineers, the Director of the United States Fish and 
        Wildlife Service, and the Director of the United States 
        Geological Survey shall coordinate with each other and--
                    (A) the Governors of Illinois, Indiana, Michigan, 
                Minnesota, New York, Ohio, Pennsylvania, and Wisconsin;
                    (B) the Chicago Area Waterway System Advisory 
                Committee; and
                    (C) any other applicable State, regional, local, 
                and international government entity.
            (3) Consultation.--In carrying out this section, the Chief 
        of Engineers, the Director of the United States Fish and 
        Wildlife Service, and the Director of the United States 
        Geological Survey shall consult with appropriate entities in 
        the business, commerce, and environmental communities.

SEC. 3. ACTIONS RELATED TO THE LONG-TERM PREVENTION OF AQUATIC NUISANCE 
              SPECIES TRANSFER BETWEEN THE GREAT LAKES BASIN AND 
              MISSISSIPPI RIVER BASIN.

    (a) In General.--The Secretary of the Army, acting through the 
Chief of Engineers, the Secretary of the Interior, acting through the 
Director of the United States Fish and Wildlife Service and the 
Director of the United States Geological Survey, the Administrator of 
the Environmental Protection Agency, and any other applicable Federal 
entity shall take actions for the long-term prevention of aquatic 
nuisance species between the Mississippi River basin and the Great 
Lakes basin, including transfer through the Chicago Area Waterway 
System.
    (b) Construction.--The Chief of Engineers shall coordinate with the 
Governor of Illinois, the City of Chicago, the Metropolitan Water 
Reclamation District of Greater Chicago, and other relevant entities to 
design, engineer, and construct flood mitigation and water quality 
measures on the Chicago Area Waterway System related to the prevention 
of the transfer of aquatic nuisance species between the Mississippi 
River basin and the Great Lakes basin, including transfer through the 
Chicago Area Waterway System.
    (c) Requirements.--In carrying out subsection (b), the Chief of 
Engineers shall--
            (1) coordinate with the City of Chicago and the 
        Metropolitan Water Reclamation District of Greater Chicago to 
        combine infrastructure to the maximum extent practicable with 
        the Tunnel and Reservoir Plan of the Metropolitan Water 
        Reclamation District of Greater Chicago, and other relevant 
        storm and sewer water infrastructure projects;
            (2) ensure flood mitigation in the vicinity of the Chicago 
        Area Waterway System is improved and strengthen protections 
        against flooding for residential and commercial neighborhoods;
            (3) ensure water quality is protected in the Great Lakes, 
        the Chicago Waterway System, and the Mississippi River basin 
        consistent with the Federal Water Pollution Control Act (33 
        U.S.C. 1251 et seq.);
            (4) provide for continued commercial and recreational 
        watercraft traffic on the Chicago Area Waterway System, and 
        maintain efficient navigation; and
            (5) prioritize efforts to prevent the upstream and 
        downstream transfer of aquatic nuisance species.
    (d) Administration.--
            (1) Cooperation.--In carrying out this section, the Chief 
        of Engineers, the Director of the United States Fish and 
        Wildlife Service, and the Director of the United States 
        Geological Survey shall coordinate with each other and--
                    (A) the Governors of Illinois, Indiana, Michigan, 
                Minnesota, New York, Ohio, Pennsylvania, and Wisconsin;
                    (B) the Chicago Area Waterway System Advisory 
                Committee; and
                    (C) any other applicable State, regional, local, 
                and international government entity.
            (2) Consultation.--In carrying out this section, the Chief 
        of Engineers, the Director of the United States Fish and 
        Wildlife Service, and the Director of the United States 
        Geological Survey shall consult with appropriate entities in 
        the business, commerce, and environmental communities.
            (3) Delegation.--In carrying out this section, the Chief of 
        Engineers may delegate parts of the project to non-Federal 
        entities subject to the availability of funding.
            (4) Identification of partners.--In carrying out this 
        section, the Chief of Engineers shall work to identify non-
        Federal cost-share partners when applicable.
            (5) Acquisition of real estate.--The Chief of Engineers may 
        only acquire real estate that is necessary to carry out this 
        section and shall do so pursuant to the laws (including 
        regulations) in existence at the time of the acquisition.
    (e) Report.--
            (1) In general.--Not later than 18 months after the date of 
        enactment of this Act, and each year thereafter, the Chief of 
        Engineers shall submit to the Committee on Environment and 
        Public Works of the Senate and the Committee on Transportation 
        and Infrastructure of the House of Representatives a report 
        describing the progress made, and a plan for further actions to 
        be taken, under this section.
            (2) Public availability.--Reports under paragraph (1) shall 
        be made available to the public through electronic means, 
        including the Internet.

SEC. 4. SENSE OF CONGRESS.

    It is the sense of Congress that there is an ongoing need to 
further examine and protect the tributaries and waterways located in 
other affected areas and States in the Great Lakes region, including at 
a minimum, the St. Croix River, the Minnesota River, the Wisconsin 
River, and the Ohio River, against the transfer of aquatic nuisance 
species.
[A]: Defending Our Great Lakes Act of 2015 This bill requires federal agencies to take immediate actions to prevent the upstream transfer of aquatic nuisance species from the Mississippi River basin to the Great Lakes basin through the Brandon Road Lock and Dam site. The actions must place a special focus on Asian carp species and other aquatic nuisance species of concern to the Great Lakes referred to in the Great Lakes Mississippi River Interbasin Study conducted by the U.S. Army Corps of Engineers.  The Army Corps must implement measures to improve the site to prevent the upstream transfer of Asian carp and other aquatic nuisance species swimming through the lock and dam, including by constructing an engineered channel in the approach to the site from the Mississippi River direction. The U.S. Fish and Wildlife Service must implement all appropriate measures around the site on the Illinois River to prevent the upstream transfer of swimming and floating aquatic nuisance species, with a focus on Asian carp species.  Federal entities must take actions for the long-term prevention of the transfer of aquatic nuisance species between the Mississippi River and Great Lakes basins, including through the Chicago Area Waterway System. The Army Corps must design, engineer, and construct flood mitigation and water quality measures on the Chicago Area Waterway System related to preventing such transfer.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Emergency Acute Care Hospital 
Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) According to the University of North Carolina's Center 
        for Health Services Research, 55 rural hospitals have closed in 
        the Unites States since January 2010.
            (2) In 2014, iVantage conducted a study for the National 
        Rural Health Association and found 283 hospitals at risk of 
        closure based upon performance indicators that matched those 
        facilities already forced to close in this decade.
            (3) Researchers at the University of North Carolina 
        identified inpatient volume as a substantial contributing 
        factor to the financial performance of rural hospitals, with 
        many of the at-risk hospitals having an average daily bed 
        census of less than 2.
            (4) Adverse impacts to the local economy and the loss of 
        timely access to emergency medical care are 2 major effects of 
        rural hospital closures.
            (5) According to the National Center for Rural Health 
        Works, the typical rural hospital creates over 140 jobs and 
        generates $6,800,000 in compensation while serving an average 
        population of 14,600.
            (6) The 2014 iVantage study estimates that the 283 at-risk 
        hospitals could result in the loss of 36,000 health care jobs, 
        50,000 community jobs, and $10,600,000,000 in gross domestic 
        product.
            (7) Time is the most critical factor for achieving 
        successful outcomes in emergency medicine, and emergency 
        medical clinicians refer to the time-sensitive period during 
        which successful outcomes may be best achieved as the ``golden 
        hour''.
            (8) The National Conference of State Legislatures states 
        that 60 percent of trauma deaths in the United States occur in 
        rural areas, where only 15 percent of the population is 
        represented.
            (9) The disproportionate percentage of trauma deaths in 
        rural areas is likely attributable in large part to a 
        combination of response time to the scene and distance to the 
        nearest emergency room to stabilize trauma victims.
            (10) The percentage of trauma deaths occurring in rural 
        areas could continue to increase as more rural hospitals close, 
        further limiting access to emergency services and requiring 
        patients to travel longer distances to receive emergency 
        medical care.
            (11) The creation of a rural emergency hospital designation 
        under the Medicare program will allow facilities in rural areas 
        to provide emergency medical services without having to 
        maintain inpatient beds.
            (12) In addition to providing emergency care, rural 
        emergency hospitals could convert the space previously used for 
        inpatient services to provide other medical services including, 
        but not limited to, observation care, skilled nursing facility 
        care, infusion services, hemodialysis, home health, hospice, 
        nursing home care, population health, and telemedicine 
        services.

SEC. 3. RURAL EMERGENCY HOSPITAL PROGRAM.

    (a) In General.--
            (1) Rural emergency hospital and services defined.--Section 
        1861 of the Social Security Act (42 U.S.C. 1395x) is amended--
                    (A) in subsection (e), in the last sentence of the 
                matter following paragraph (9), by inserting ``or a 
                rural emergency hospital (as defined in section 
                1861(iii)(1))'' before the period at the end; and
                    (B) by adding at the end the following subsection:

    ``Rural Emergency Hospital; Rural Emergency Hospital Outpatient 
                                Services

    ``(iii)(1) The term `rural emergency hospital' means a facility 
that--
            ``(A)(i) as of December 31, 2014--
                            ``(I) was a critical access hospital; or
                            ``(II) was a hospital with not more than 50 
                        beds located in a county (or equivalent unit of 
                        local government) in a rural area (as defined 
                        in section 1886(d)(2)(D)), or was a hospital 
                        with not more than 50 beds that was treated as 
                        being located in a rural area pursuant to 
                        section 1886(d)(8)(E); or
                    ``(ii) was a critical access hospital described in 
                clause (i)(I) or a hospital described in clause (i)(II) 
                that ceased operations during the period beginning on 
                the date that is 5 years prior to the date of the 
                enactment of this subsection and ending on December 30, 
                2014;
            ``(B) provides 24-hour emergency medical care and 
        observation care that does not exceed an annual per patient 
        average of 24 hours or more than 1 midnight;
            ``(C) does not provide any acute care inpatient beds and 
        has protocols in place for the timely transfer of patients who 
        require acute care inpatient services or other inpatient 
        services;
            ``(D) has elected to be designated as a rural emergency 
        hospital;
            ``(E) has received approval to operate as a rural emergency 
        hospital from the State under section 1834(r)(3)(A); and
            ``(F) is certified by the Secretary under section 
        1834(r)(3)(B).
    ``(2) The term `rural emergency hospital outpatient services' means 
medical and other health services furnished by a rural emergency 
hospital on an outpatient basis.
    ``(3) Nothing in this subsection or section 1834(r)(3) shall be 
construed to prohibit a rural emergency hospital from providing 
extended care services.''.
            (2) Payment for rural emergency hospital services.--
                    (A) In general.--Section 1833(a) of the Social 
                Security Act (42 U.S.C. 1395l(a)) is amended--
                            (i) in paragraph (8), by striking ``and'' 
                        at the end;
                            (ii) in paragraph (9), by striking the 
                        period at the end and inserting ``; and''; and
                            (iii) by inserting after paragraph (9) the 
                        following new paragraph:
            ``(10) in the case of rural emergency hospital emergency 
        services and services provided by a rural emergency hospital or 
        other provider of ambulance services to transport patients who 
        require acute care inpatient services or other inpatient 
        services from such rural emergency hospital to a hospital or 
        critical access hospital, the amounts described in section 
        1834(r).''.
                    (B) Payment amount.--Section 1834 of the Social 
                Security Act (42 U.S.C. 1395m) is amended by adding at 
                the end the following subsection:
    ``(r) Payment Rules Relating to Rural Emergency Hospitals.--
            ``(1) Payment for rural emergency hospital outpatient 
        services.--
                    ``(A) In general.--The amount of payment for rural 
                emergency hospital outpatient services of a rural 
                emergency hospital is equal to 110 percent of the 
                reasonable costs of providing such services.
                    ``(B) Telehealth services.--For purposes of this 
                paragraph, in determining the reasonable costs of 
                providing rural emergency hospital outpatient services, 
                costs associated with having a backup physician 
                available via a telecommunications system shall be 
                considered reasonable costs.
            ``(2) Payment for transportation services.--The amount of 
        payment for services provided by a rural emergency hospital or 
        other provider of ambulance services to transport patients who 
        require acute care inpatient services or other inpatient 
        services from such rural emergency hospital to a hospital or 
        critical access hospital is equal to 110 percent of the 
        reasonable costs of providing such services.
            ``(3) Requirements for rural emergency hospitals.--
                    ``(A) State approval to operate as a rural 
                emergency hospital.--No payment shall be made under 
                this subsection to a facility, or to a provider of 
                ambulance services providing transportation services 
                from such facility, unless the State in which the 
                facility is located has approved the facility's 
                designation as a rural emergency hospital.
                    ``(B) Certification of rural emergency hospital.--
                            ``(i) In general.--No payment shall be made 
                        under this subsection to a facility, or to a 
                        provider of ambulance services providing 
                        transportation services from such facility, 
                        unless the facility has been certified by the 
                        Secretary as a rural emergency hospital.
                            ``(ii) Certification requirements.--The 
                        Secretary shall certify a facility as a rural 
                        emergency hospital if the facility--
                                    ``(I) meets the criteria for rural 
                                emergency hospitals described in 
                                subparagraphs (A) through (E) of 
                                section 1861(iii)(1);
                                    ``(II) either--
                                            ``(aa) is verified by the 
                                        American College of Surgeons as 
                                        having the resources required 
                                        of a level IV trauma center or 
                                        higher; or
                                            ``(bb) employs healthcare 
                                        professionals that successfully 
                                        completed the Advanced Trauma 
                                        Life Support Course offered by 
                                        the American College of 
                                        Surgeons within the preceding 4 
                                        years;
                                    ``(III) has in effect a transfer 
                                agreement with a level I or level II 
                                trauma center; and
                                    ``(IV) meets such staff training 
                                and certification requirements as the 
                                Secretary may require.
            ``(4) Coinsurance.--
                    ``(A) In general.--The amount of payment for rural 
                emergency hospital services or transportation services 
                made to a rural emergency hospital or other provider of 
                ambulance services under this subsection shall be 
                reduced by the coinsurance amount described in 
                subparagraph (B).
                    ``(B) Coinsurance amount.--The coinsurance amount 
                described in this subparagraph, with respect to an item 
                or service provided by a rural emergency hospital or 
                provider of ambulance services, shall be calculated in 
                the same manner as the coinsurance amount for an 
                outpatient critical access hospital service is 
                calculated under section 1866(a)(2).''.
    (b) Waiver of Distance Requirement for Replacement CAHs; Subsequent 
Redesignation of Rural Emergency Hospitals as CAHs.--Section 1820(c)(2) 
of the Social Security Act (42 U.S.C. 1395i-4(c)(2)) is amended--
            (1) in subparagraph (B)(i)(I), by inserting ``subject to 
        subparagraph (F),'' before ``is located''; and
            (2) by adding at the end the following new subparagraphs:
                    ``(F) Option to waive distance requirement.--
                Beginning on the date of the enactment of this 
                subparagraph, for every critical access hospital 
                located in a State that is certified as a rural 
                emergency hospital under section 1834(r)(3)(B), the 
                State shall have the option of waiving the distance 
                requirement described in subparagraph (B)(i)(I) with 
                respect to another facility located in the State that 
                is seeking designation as a critical access hospital 
                under this paragraph.
                    ``(G) Redesignation of a rural emergency hospital 
                as a critical access hospital.--A rural emergency 
                hospital that was previously designated as a critical 
                access hospital under this paragraph may elect to be 
                redesignated as a critical access hospital (in the same 
                manner that the hospital was originally designated as a 
                critical access hospital) at any time, subject to such 
                conditions as the Secretary may establish.''.
    (c) Studies and Reports.--
            (1) Studies.--The Secretary of Health & Human Services 
        shall conduct 3 studies to evaluate the impact of rural 
        emergency hospitals on the availability of health care and 
        health outcomes in rural areas (as defined in section 
        1886(d)(2)(D) of the Social Security Act (42 U.S.C. 1395ww)). 
        The Secretary shall conduct a study--
                    (A) 2 years after the date of the enactment of this 
                Act;
                    (B) 5 years after the date of the enactment of this 
                Act; and
                    (C) 10 years after the date of the enactment of 
                this Act.
            (2) Reports.--Not later than 6 months after each date that 
        the Secretary of Health & Human Services is required to conduct 
        a study under paragraph (1), the Secretary shall submit a 
        report to Congress containing the results of each such study.
    (d) Effective Date.--The amendments made by this section shall 
apply to items and services furnished on or after the date that is 1 
year after the date of the enactment of this Act.

SEC. 4. INCLUSION OF EMERGENCY MEDICINE AS HEALTH SERVICES UNDER THE 
              NATIONAL HEALTH SERVICE CORPS.

    Section 331(a)(3)(D) of the Public Health Service Act (42 U.S.C. 
254d(a)(3)(D)) is amended by inserting ``, and includes emergency 
medicine provided by physicians in a rural emergency hospital (as 
defined in section 1861(iii) of the Social Security Act)'' before the 
period.

SEC. 5. PERMITTING HOSPITALS WITH APPROVED RESIDENCY PROGRAMS IN 
              EMERGENCY MEDICINE TO INCLUDE TIME SPENT BY INTERNS AND 
              RESIDENTS IN THE EMERGENCY DEPARTMENT OF A RURAL HOSPITAL 
              IN FULL-TIME EQUIVALENT COUNT.

    (a) Indirect Medical Education.--Section 1886(d)(5)(B)(iv) of the 
Social Security Act (42 U.S.C. 1395ww(d)(5)(B)(iv)) is amended by 
adding at the end the following new subclause:
            ``(III) Effective for discharges occurring on or after 
        October 1, 2015, all of the time spent in patient care 
        activities in the emergency department of a rural hospital by 
        interns and residents in emergency medicine from a hospital 
        with an approved medical residency training program (as defined 
        in subsection (h)(5)(A)) in such specialty shall be included in 
        determining the number of full-time equivalent interns and 
        residents in such program if the hospital with such program 
        incurs the costs of the stipends and fringe benefits of the 
        interns or residents during the time the interns or residents 
        spend in that rural hospital in accordance with subclause (II). 
        In this subclause, the term `rural hospital' means a hospital 
        that is located in a rural area (as defined for purposes of 
        paragraph (2)(D)).''.
    (b) Direct Medical Education.--Section 1886(h)(4)(E) of the Social 
Security Act (42 U.S.C. 1395(h)(4)) is amended--
            (1) in clause (ii), by striking the period at the end and 
        inserting ``; and'';
            (2) by inserting after clause (ii) the following new 
        clause:
                            ``(iii) effective for cost reporting 
                        periods beginning on or after July 1, 2015, all 
                        of the time so spent in the emergency 
                        department of a rural hospital by residents in 
                        emergency medicine from a hospital with an 
                        approved medical residency training program in 
                        such specialty shall be counted towards the 
                        determination of full-time equivalency in such 
                        program if the hospital with such program bears 
                        all, or substantially all, of the costs of 
                        training such residents in the rural hospital. 
                        In this subparagraph, the term `rural hospital' 
                        means a hospital that is located in a rural 
                        area (as defined for purposes of subsection 
                        (d)(2)(D)).''; and
            (3) by adding at the end the following new sentence: ``For 
        purposes of this subparagraph, the emergency department of a 
        rural hospital described in clause (iii) is a nonprovider 
        setting.''.
[A]: Rural Emergency Acute Care Hospital Act  This bill amends title XVIII (Medicare) of the Social Security Act to designate as a rural emergency hospital any facility that as of December 31, 2014, was:   a critical access hospital (CAH) or a hospital with at most 50 beds located in a county in a rural area or treated as located in a rural area, or one of such hospitals that ceased operations during the period beginning five years before enactment of this Act and ending on December 30, 2014.  A rural emergency hospital:  must provide 24-hour emergency medical care and observation care not exceeding an annual per patient average of 24 hours or more than 1 midnight, does not provide any acute care inpatient beds and has protocols in place for the timely transfer of patients who require acute care inpatient services or other inpatient services, has elected to be designated as a rural emergency hospital, has received approval to operate as one from the state, and is certified by the Department of Health and Human Services (HHS).  Medicare part B (Supplementary Medical Insurance Benefits) shall cover rural emergency hospital emergency services as well as ambulance services provided by a rural emergency hospital or other provider to transport patients who require acute care inpatient services or other inpatient services from the rural emergency hospital to a hospital or a CAH. Payment for rural emergency hospital outpatient services of a rural emergency hospital, including telehealth and ambulance services, shall be 110% percent of their reasonable costs. Rural emergency hospitals must be approved by the state and certified by HHS. States shall have the option of waiving a specified distance requirement between a CAH certified as a rural emergency hospital and another facility located in the state that is seeking designation as a CAH. Primary health services which the National Health Service Corps may provide under the Public Health Service Act shall include emergency medicine provided by physicians in a rural emergency hospital. Hospitals with approved residency programs in emergency medicine shall include time spent by interns and residents in the emergency department of a rural hospital in the full-time equivalent count with respect to reimbursement for the indirect (stipend, fringe benefit) and direct (all or substantially all training) costs of medical education in subsection (d) hospitals. (Generally, a subsection [d] hospital is an acute care hospital, particularly one that receives payments under Medicare's inpatient prospective payment system [IPPS] when providing covered inpatient services to eligible beneficiaries.)


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Equity for School Teachers Act 
of 2001''.

SEC. 2. DEDUCTION FOR CERTAIN PROFESSIONAL DEVELOPMENT EXPENSES AND 
              CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL 
              TEACHERS.

    (a) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a)(2) of section 62 of the Internal Revenue 
Code of 1986 (defining adjusted gross income) is amended by adding at 
the end the following new subparagraph:
                    ``(D) Certain professional development expenses and 
                classroom supplies for teachers.--The deductions 
                allowed by section 162 which consist of qualified 
                professional development expenses and qualified 
                elementary and secondary education expenses paid or 
                incurred by an eligible teacher.''.
    (b) Definitions.--Section 62 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(d) Qualified Expenses of Eligible Teachers.--For purposes of 
subsection (a)(2)(D)--
            ``(1) Qualified professional development expenses.--
                    ``(A) In general.--The term `qualified professional 
                development expenses' means expenses for tuition, fees, 
                books, supplies, equipment, and transportation required 
                for the enrollment or attendance of an individual in a 
                qualified course of instruction.
                    ``(B) Qualified course of instruction.--The term 
                `qualified course of instruction' means a course of 
                instruction which--
                            ``(i) is--
                                    ``(I) directly related to the 
                                curriculum and academic subjects in 
                                which an eligible teacher provides 
                                instruction, or
                                    ``(II) designed to enhance the 
                                ability of an eligible teacher to 
                                understand and use State standards for 
                                the academic subjects in which such 
                                teacher provides instruction,
                            ``(ii) may--
                                    ``(I) provide instruction in how to 
                                teach children with different learning 
                                styles, particularly children with 
                                disabilities and children with special 
                                learning needs (including children who 
                                are gifted and talented), or
                                    ``(II) provide instruction in how 
                                best to discipline children in the 
                                classroom and identify early and 
                                appropriate interventions to help 
                                children described in subclause (I) to 
                                learn,
                            ``(iii) is tied to challenging State or 
                        local content standards and student performance 
                        standards,
                            ``(iv) is tied to strategies and programs 
                        that demonstrate effectiveness in increasing 
                        student academic achievement and student 
                        performance, or substantially increasing the 
                        knowledge and teaching skills of an eligible 
                        teacher, and
                            ``(v) is part of a program of professional 
                        development which is approved and certified by 
                        the appropriate local educational agency as 
                        furthering the goals of the preceding clauses.
                    ``(C) Local educational agency.--The term `local 
                educational agency' has the meaning given such term by 
                section 14101 of the Elementary and Secondary Education 
                Act of 1965, as in effect on the date of the enactment 
                of this subsection.
            ``(2) Qualified elementary and secondary education 
        expenses.--The term `qualified elementary and secondary 
        education expenses' means expenses for any taxable year for 
        books, supplies (other than nonathletic supplies for courses of 
        instruction in health or physical education), computer 
        equipment (including related software and services) and other 
        equipment, and supplementary materials used by an eligible 
        teacher in the classroom.
            ``(3) Eligible teacher.--
                    ``(A) In general.--The term `eligible teacher' 
                means an individual who is a kindergarten through grade 
                12 classroom teacher, instructor, counselor, aide, or 
                principal in an elementary or secondary school on a 
                full-time basis for an academic year ending during a 
                taxable year.
                    ``(B) Elementary or secondary school.--The term 
                `elementary or secondary school' means any school which 
                provides elementary education or secondary education 
                (through grade 12), as determined under State law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.
[A]:
Tax Equity for School Teachers Act of 2001 - Amends the Internal Revenue Code to allow as a deduction against gross income certain professional development expenses of, and classroom supplies provided by, eligible kindergarten, elementary, and secondary school teachers, instructors, aides, counselors, and principals.(Such expenses to be allowed whether or not the taxpayer itemizes, and not subject to the two percent miscellaneous deduction rule.)