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

[EX Q]: SECTION 1. FIREFIGHTER ASSISTANCE.

    The first section 33 of the Federal Fire Prevention and Control Act 
of 1974 (15 U.S.C. 2229) is amended to read as follows:

``SEC. 33. FIREFIGHTER ASSISTANCE.

    ``(a) Definition of Firefighting Personnel.--In this section, the 
term `firefighting personnel' means individuals, including volunteers, 
who are firefighters, officers of fire departments, or emergency 
medical service personnel of fire departments.
    ``(b) Assistance Program.--
            ``(1) Authority.--In accordance with this section, the 
        Administrator may--
                    ``(A) make grants on a competitive basis directly 
                to fire departments of a State, in consultation with 
                the chief executive of the State, for the purpose of 
                protecting the health and safety of the public, 
                firefighting personnel, and property against fire and 
                fire-related hazards; and
                    ``(B) provide assistance for fire prevention 
                programs in accordance with paragraph (4).
            ``(2) Office for administration of assistance.--
                    ``(A) Establishment.--Before providing assistance 
                under paragraph (1), the Administrator shall establish 
                an office in the Administration to administer the 
                assistance under this section.
                    ``(B) Included duties.--The duties of the office 
                shall include the following:
                            ``(i) Recipient selection criteria.--To 
                        establish specific criteria for the selection 
                        of recipients of the assistance under this 
                        section, including a requirement for peer 
                        review of the selection process.
                            ``(ii) Grant-writing assistance.--To 
                        provide grant-writing assistance to applicants.
            ``(3) Use of fire department grant funds.--The 
        Administrator may make a grant under paragraph (1)(A) only if 
        the applicant for the grant agrees to use the grant funds for 
        one or more of the following purposes:
                    ``(A) To hire additional firefighting personnel.
                    ``(B) To train firefighting personnel in 
                firefighting, emergency response (including response to 
                a terrorism incident or use of a weapon of mass 
                destruction), arson prevention and detection, or the 
                handling of hazardous materials, or to train 
                firefighting personnel to provide any of the training 
                described in this subparagraph.
                    ``(C) To fund the creation of rapid intervention 
                teams to protect firefighting personnel at the scenes 
                of fires and other emergencies.
                    ``(D) To certify fire inspectors.
                    ``(E) To establish wellness and fitness programs 
                for firefighting personnel to ensure that the 
                firefighting personnel can carry out their duties.
                    ``(F) To fund emergency medical services provided 
                by fire departments.
                    ``(G) To acquire additional firefighting vehicles, 
                including fire trucks.
                    ``(H) To acquire additional firefighting equipment, 
                including equipment for communications, monitoring, and 
                response to a terrorism incident or use of a weapon of 
                mass destruction.
                    ``(I) To acquire personal protective equipment 
                required for firefighting personnel by the Occupational 
                Safety and Health Administration, and other personal 
                protective equipment for firefighting personnel, 
                including protective equipment to respond to a 
                terrorism incident or the use of a weapon of mass 
                destruction.
                    ``(J) To modify fire stations, fire training 
                facilities, and other facilities to protect the health 
                and safety of firefighting personnel.
                    ``(K) To enforce fire codes.
                    ``(L) To fund fire prevention programs.
                    ``(M) To educate the public about arson prevention 
                and detection.
                    ``(N) To provide incentives for the recruitment and 
                retention of volunteer firefighting personnel for 
                volunteer firefighting departments and other 
                firefighting departments that utilize volunteers, 
                including funding to enable training described in 
                subparagraph (B).
            ``(4) Fire prevention programs.--
                    ``(A) In general.--For each fiscal year, the 
                Administrator shall use not less than 5 percent of the 
                funds made available under subsection (e)--
                            ``(i) to make grants to fire departments 
                        for the purpose described in paragraph (3)(L); 
                        and
                            ``(ii) to make grants to, or enter into 
                        contracts or cooperative agreements with, 
                        national, State, local, or community 
                        organizations that are recognized for their 
                        experience and expertise with respect to fire 
                        prevention or fire safety programs and 
                        activities, for the purpose of carrying out 
                        fire prevention programs.
                    ``(B) Priority.--In selecting organizations 
                described in subparagraph (A)(ii) to receive assistance 
                under this paragraph, the Administrator shall give 
                priority to organizations that focus on prevention of 
                injuries to children from fire.
            ``(5) Application.--The Administrator may provide 
        assistance to a fire department or organization under this 
        subsection only if the fire department or organization seeking 
        the assistance submits to the Administrator an application that 
        meets the following requirements:
                    ``(A) Form.--The application shall be in such form 
                as the Administrator may require.
                    ``(B) Information.--The application shall include 
                the following information:
                            ``(i) Financial need.--Information that 
                        demonstrates the financial need of the 
                        applicant for the assistance for which applied. 
                        In allocating funds under this section, the 
                        Administrator shall not discriminate against an 
                        applicant whose funding jurisdiction places a 
                        high budget priority on fire department needs.
                            ``(ii) Cost-benefit analysis.--An analysis 
                        of the costs and benefits, with respect to 
                        public safety, of the use of the assistance.
                            ``(iii) Reporting systems data.--An 
                        agreement to provide information to the 
                        national fire incident reporting system for the 
                        period covered by the assistance.
                            ``(iv) Other information.--Any other 
                        information that the Administrator may require.
            ``(6) Non-federal contribution.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Administrator may provide assistance under this 
                subsection only if the applicant for the assistance 
                agrees to provide 30 percent of the cost of the 
                purposes for which the assistance is sought under this 
                subsection in non-Federal funds for any fiscal year.
                    ``(B) Requirement for small community 
                organizations.--In the case of an applicant whose 
                personnel serve jurisdictions of 50,000 or fewer 
residents, the required non-Federal contribution under subparagraph (A) 
shall be 10 percent.
            ``(7) Maintenance of expenditures.--The Administrator may 
        provide assistance under this subsection only if the applicant 
        for the assistance agrees to maintain in the fiscal year for 
        which the assistance will be received the applicant's aggregate 
        expenditures for the uses described in paragraph (3) or (4) at 
        or above the average level of such expenditures in the two 
        fiscal years preceding the fiscal year for which the assistance 
        will be received.
            ``(8) Report to the administrator.--The Administrator may 
        provide assistance under this subsection only if the applicant 
        for the assistance agrees to submit to the Administrator a 
        report, including a description of how the assistance was used, 
        with respect to each fiscal year for which the assistance was 
        received.
            ``(9) Variety of fire department grant recipients.--The 
        Administrator shall ensure that grants under paragraph (1)(A) 
        for a fiscal year are made to a variety of fire departments, 
        including, to the extent that there are eligible applicants--
                    ``(A) career, volunteer, and combination fire 
                departments;
                    ``(B) fire departments located in communities of 
                varying sizes; and
                    ``(C) fire departments located in urban, suburban, 
                and rural communities.
            ``(10) Grant limitations.--
                    ``(A) Recipient limitation.--A grant recipient 
                under this section may not receive more than $750,000 
                under this section for any fiscal year.
                    ``(B) Limitation on expenditures for firefighting 
                vehicles.--Not more than 25 percent of the funds 
                appropriated to provide grants under this section for a 
                fiscal year may be used to assist grant recipients to 
                purchase vehicles, as authorized by paragraph (3)(G).
            ``(11) Reservation of grant funds for volunteer 
        departments.--In making grants to firefighting departments, the 
        Administrator shall ensure that those firefighting departments 
        that have either all-volunteer forces of firefighting personnel 
        or combined forces of volunteer and career firefighting 
        personnel collectively receive at least a proportion of the 
        total grant funding that equals the proportion of the United 
        States population that those firefighting departments protect.
    ``(c) Audits.--A recipient of a grant under this section shall be 
subject to audits to ensure that the grant proceeds are expended for 
the intended purposes and that the grant recipient complies with the 
requirements of paragraphs (6) and (7) of subsection (b).
    ``(d) State Defined.--In this section, the term `State' includes 
the District of Columbia and the Commonwealth of Puerto Rico.
    ``(e) Authorization of Appropriations.--
            ``(1) In general.--There are authorized to be appropriated 
        to the Administrator $900,000,000 for each of the fiscal years 
        2002 through 2004 for the purposes of this section.
            ``(2) Administrative expenses.--Of the funds appropriated 
        pursuant to paragraph (1) for a fiscal year, the Administrator 
        may use not more than five percent of the funds to cover 
        salaries and expenses and other administrative costs incurred 
        by the Administrator to operate the office established under 
        subsection (b)(2) and make grants and provide assistance under 
        this section.''.

SEC. 2. TECHNICAL AMENDMENTS.

    The second section 33 of the Federal Fire Prevention and Control 
Act of 1974 (15 U.S.C. 2230) and section 34 of that Act (15 U.S.C. 
2231) are redesignated as sections 34 and 35, respectively.
[EX A]: Amends the Federal Fire Prevention and Control Act of 1974 with respect to competitive grants to fire departments by the Federal Emergency Management Agency's (FEMA's) U.S. Fire Administration. Adds protection of property to the list of grant purposes.Requires the grant administration office to require peer review of the grant recipient selection process.Adds funding for training as a volunteer recruitment and retention incentive among the proper uses of grant funds.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Focus on Family Health Worldwide Act 
of 2005''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Since 1965, the people and Government of the United 
        States have supported international voluntary family planning 
        programs, increasing the use of modern contraceptives in the 
        developing world from fewer than 10 percent of couples in 1965 
        to more than 40 percent of couples today.
            (2) United States funding for international family planning 
        is today providing services to 20 million couples in the 
        world's poorest countries, contributing to family well-being by 
        improving maternal health, reducing maternal and infant deaths, 
        preventing abortions, and improving the lives of millions of 
        families.
            (3) The United States spends on average three cents per 
        American per week for international family planning programs.
            (4) In the developing world, the use of modern 
        contraceptives reduces unintended pregnancies and the 
        probability that a woman will have an abortion by 85 percent.
            (5) President George W. Bush has stated that one of the 
        best ways to prevent abortion is by providing quality voluntary 
        family planning programs.
            (6) In developing countries at least 120 million married 
        couples who would like to postpone their next pregnancy, or 
        have no more children, do not have access to or are not using 
        modern contraception.
            (7) In sub-Saharan Africa, 46 percent of women who desire 
        to delay or end childbearing remain without access to voluntary 
        family planning and at risk of unintended pregnancy.
            (8) Each year more than 525,000 women die from causes 
        related to pregnancy and childbirth with 99 percent of these 
        deaths occurring in developing countries. An additional eight 
        million women each year suffer serious health complications 
        from pregnancy and childbirth.
            (9) A lack of birth spacing resulting in birth intervals of 
        9 to 14 months increases the risk of maternal death by 250 
        percent.
            (10) Birth spacing of at least 36 months is associated with 
        the lowest mortality risk for infants and children under five 
        years of age.
            (11) Approximately 10.8 million children under the age of 
        five die each year, more than 30,000 every day, frequently from 
        low birth-weight or from causes related to complications in the 
        mother's pregnancy.
            (12) Providing access to modern contraception in less 
        developed countries could prevent 1.4 million infant deaths and 
        142,000 maternal deaths annually.
            (13) Linking family planning programs with HIV/AIDS 
        prevention, care, and treatment programs helps to meet the 
        multiple health needs of couples while effectively using scarce 
        financial and human resources.
            (14) For HIV-positive women, family planning is the most 
        efficacious and cost-effective intervention to prevent 
        unintended pregnancies, decrease the risk of maternal death, 
        and avoid the transmission of HIV from mother-to-child, 
        premature birth, low birth weight, or infant death.
            (15) Rapid population growth over-stresses vital resources, 
        such as water, agricultural land, forests, and wildlife, 
        contributing to extreme poverty, infectious disease, limited 
        access to education, environmental destruction, food 
        insecurity, and resultant malnutrition.
            (16) Malnutrition in children is a contributing factor to 
        more than one-half of all child mortality, and malnutrition in 
        mothers account for a substantial proportion of neonatal 
        mortality.
            (17) United States-funded family planning programs have 
        been successfully linked with the conservation of natural 
        resources to ease growing population pressures, improve food 
        security, and keep families healthy and communities 
        economically viable.
            (18) Between 2005 and 2050, if family planning needs remain 
        unmet, the population is expected to grow by more than 300 
        percent in the developing countries of Afghanistan, Burkina 
        Faso, Burundi, Chad, the Democratic Republic of the Congo, the 
        Republic of the Congo, Guinea-Bissau, Liberia, Mali, Niger, the 
        Democratic Republic of Timor-Leste, and Uganda.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that it should be a United States 
policy objective to--
            (1) partner with developing countries to expand access to 
        voluntary family planning programs and the supply of modern 
        contraceptives in order to--
                    (A) meet growing demand to allow couples to achieve 
                their desired family size;
                    (B) reduce maternal and child mortality;
                    (C) reduce unintended pregnancies and resulting 
                abortions;
                    (D) reduce the incidence of HIV transmission from 
                mother-to-child and extend the lives of HIV-positive 
                women thus reducing the number of orphaned children;
                    (E) conserve vital natural resources, including 
                water, agricultural land, and forested lands;
                    (F) improve food security; and
                    (G) enhance opportunities for lasting social and 
                economic development; and
            (2) strengthen public heath initiatives worldwide by 
        provide training, research, and services for a wide variety of 
        modern contraceptives and family planning methods that are 
        designed and implemented based on--
                    (A) community participation;
                    (B) the needs and values of beneficiaries; and
                    (C) adherence to the principles of voluntary 
                participation and informed consent.

SEC. 4. ASSISTANCE TO IMPROVE VOLUNTARY FAMILY PLANNING PROGRAMS IN 
              DEVELOPING COUNTRIES.

    (a) Amendments.--Section 104(b) of the Foreign Assistance Act of 
1961 (22 U.S.C. 2151b(b)) is amended--
            (1) in the first sentence, by striking ``In order to'' and 
        inserting the following:
            ``(1) In general.--In order to''; and
            (2) by adding at the end the following new paragraph:
            ``(2) Assistance to improve voluntary family planning 
        programs.--
                    ``(A) In general.--The President, acting through 
                the Administrator of the United States Agency for 
                International Development, is authorized to provide 
                assistance, on such terms and conditions as the 
                President may determine, to improve voluntary family 
                planning programs in developing countries.
                    ``(B) Activities supported.--Assistance provided 
                under subparagraph (A) shall, to the maximum extent 
                practicable, be used to--
                            ``(i) improve public knowledge of voluntary 
                        family planning programs, including the 
                        availability of modern contraceptives and the 
                        health, economic, and natural resource benefits 
                        of voluntary family planning for individuals, 
                        families, and communities;
                            ``(ii) support a wide range of public and 
                        private voluntary family planning programs, 
                        including networks for community-based and 
                        subsidized commercial distribution of modern 
                        contraceptives;
                            ``(iii) expand formal and informal training 
                        for health care providers, health educators, 
                        including peer educators and outreach workers, 
                        managers, traditional birth attendants, 
                        counselors, and community-based distribution 
                        agents;
                            ``(iv) provide improved coordination 
                        between voluntary family planning programs and 
                        programs that receive United States Government 
                        assistance for the prevention of HIV/AIDS and 
                        other sexually transmitted infections, the 
                        prevention of mother-to-child HIV transmission, 
                        and the testing, treatment, and care of persons 
                        infected with HIV/AIDS and affected by HIV/AIDS 
                        to strengthen activities under such programs 
                        and enhance the cost-effectiveness of such 
                        programs; and
                            ``(v) strengthen supply chain logistics for 
                        the procurement and reliable distribution of 
                        safe and effective modern contraceptives, 
                        including coordination with the supply chain 
                        for HIV/AIDS prevention, care, and treatment, 
                        to allow for maximum efficiency and cost-
                        savings.
                    ``(C) Priority.--In providing assistance under this 
                paragraph, priority shall be given to developing 
                countries with acute family planning and maternal 
                health needs based on criteria such as--
                            ``(i) the level of unmet need for voluntary 
                        family planning and modern contraceptives;
                            ``(ii) fertility rates;
                            ``(iii) high-risk birth rates;
                            ``(iv) the number of births unattended by 
                        skilled attendants;
                            ``(v) maternal mortality rates;
                            ``(vi) rates of mortality for infants and 
                        children under the age of five;
                            ``(vii) abortion rates;
                            ``(viii) the level of HIV/AIDS in women of 
                        reproductive age; and
                            ``(ix) additional criteria or country 
                        conditions, such as conflict, humanitarian 
                        crisis, large populations of refugees or 
                        internally displaced persons, or areas in which 
                        population growth threatens food security, 
                        vital natural resources, biodiversity, or 
                        endangered species.
                    ``(D) Definitions.--In this paragraph:
                            ``(i) AIDS.--The term `AIDS' has the 
                        meaning given the term in section 104A(g)(1) of 
                        this Act.
                            ``(ii) HIV.--The term `HIV' has the meaning 
                        given the term in section 104A(g)(2) of this 
                        Act.
                            ``(iii) HIV/AIDS.--The term `HIV/AIDS' has 
                        the meaning given the term in section 
                        104A(g)(3) of this Act.''.
    (b) Effective Date.--The authority to provide assistance under 
section 104(b)(2) of the Foreign Assistance Act of 1961, as added by 
subsection (a), applies with respect to fiscal year 2007 and subsequent 
fiscal years.

SEC. 5. REPORT.

    (a) Report.--Not later than one year after the date of the 
enactment of this Act, and biennially thereafter, the President, acting 
through the Administrator of the United States Agency for International 
Development, shall transmit to the Committee on International Relations 
of the House of Representatives and the Committee on Foreign Relations 
of the Senate a report on the implementation of section 104(b)(2) of 
the Foreign Assistance Act of 1961 (as added by section 4(a)).
    (b) Contents.--The report shall include--
            (1) a description of efforts to implement the policies set 
        forth in section 104(b)(2) of the Foreign Assistance Act of 
        1961;
            (2) a description of the programs established pursuant to 
        such section; and
            (3) a detailed assessment of the impact of programs 
        established pursuant to such section, including--
                    (A) an estimate of annual expenditures on modern 
                contraceptive commodities and activities in support of 
                voluntary family planning programs on a country-by-
                country basis, to be based on information supplied by 
                national governments, donor agencies, and private 
                sector entities, to the maximum extent practicable;
                    (B) an assessment by country of the current unmet 
                need for, availability, and use of modern 
                contraception;
                    (C) an assessment of prior year and proposed 
                allocations of modern contraceptives in voluntary 
                family planning assistance by country, which describes 
                how each country's allocation meets the country's 
                needs; and
                    (D) a description of the quality of funded 
                voluntary family planning programs, as measured by 
                survey data or best available estimates, including--
                            (i) types of modern contraceptive methods 
                        offered to significant subgroups (defined by 
                        age, gender, income, and health profile, among 
                        others) on a reliable basis;
                            (ii) information provided to beneficiaries 
                        to enable decision making regarding benefits, 
                        risks, and efficacy of modern contraceptives;
                            (iii) mechanisms to encourage 
                        sustainability of voluntary family planning 
                        programs; and
                            (iv) voluntary family planning programs 
                        that are effective in responding to individual 
                        health needs of beneficiaries.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to the President to carry 
out section 104(b)(2) of the Foreign Assistance Act of 1961, as added 
by section 4(a) of this Act--
            (1) $600,000,000 for fiscal year 2007;
            (2) $700,000,000 for fiscal year 2008;
            (3) $800,000,000 for fiscal year 2009;
            (4) $900,000,000 for fiscal year 2010; and
            (5) $1,000,000,000 for fiscal year 2011.
[EX A]: Focus on Family Health Worldwide Act of 2005 - Amends the Foreign Assistance Act of 1961 to authorize the President, through the United States Agency for International Development (USAID), to provide assistance for voluntary family planning programs in developing countries, including activities to: (1) improve public knowledge of voluntary family planning programs; (2) support public and private voluntary family planning programs, including networks for community-based and subsidized commercial distribution of contraceptives; (3) expand training for health care providers and educators; (4) provide improved coordination between voluntary family planning programs and programs that receive U.S. assistance for the prevention of HIV/AIDS and other sexually transmitted infections; and (5) strengthen supply chain logistics for the procurement and distribution of safe contraceptives, including coordination with the supply chain for HIV/AIDS prevention, care, and treatment. Gives priority to developing countries with acute family planning and maternal health needs.

Authorizes appropriations.

[EX Q]: SECTION 1. CREDIT FOR CERTAIN EMPLOYER-PROVIDED RETIREE HEALTH CARE 
              COVERAGE.

    (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. 45N. EMPLOYER-PROVIDED RETIREE HEALTH CARE COVERAGE.

    ``(a) General Rule.--For purposes of section 38, in the case of an 
eligible employer, the retiree health care coverage credit determined 
under this section for the taxable year is an amount equal to 10 
percent of qualified retiree health care expenses paid or incurred by 
the taxpayer during such taxable year in connection with the provision 
of qualified retiree health care coverage.
    ``(b) Eligible Employer.--For purposes of this section, the term 
`eligible employer' means for a taxable year any employer--
            ``(1) which is eligible for the deduction under section 199 
        for such taxable year, or
            ``(2) at least 50 percent of the gross receipts of which 
        derived from activities within the United States for such 
        taxable year are domestic production gross receipts (as defined 
        in section 199(c)(4)).
    ``(c) Qualified Retiree Health Care Expenses.--For purposes of this 
section, the term `qualified retiree health care expenses' means any 
amount paid or incurred by an eligible employer for qualified retiree 
health care coverage to the extent such amount is attributable to 
coverage provided to any employee and such employee's spouse and 
dependents while such employee is a qualified employee.
    ``(d) Qualified Employee.--For purposes of this section--
            ``(1) In general.--The term `qualified employee' means any 
        retired employee of an employer who, with respect to any 
        period--
                    ``(A) has attained 55 but not 66 years of age, and
                    ``(B) is not provided health insurance coverage 
                under title XVIII of the Social Security Act.
            ``(2) Employee.--The term `employee' does not include an 
        employee within the meaning of section 401(c)(1).
    ``(e) Qualified Retiree Health Care Coverage.--For purposes of this 
section, the term `qualified retiree health care coverage' means health 
care coverage, through the purchase of insurance or otherwise, the 
value of which meets or exceeds on an actuarial basis the value of any 
service benefit plan (standard option with preferred provider 
organization) offered under chapter 89 of title 5, United States Code.
    ``(f) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of section 52 shall apply.
    ``(g) Denial of Double Benefits.--
            ``(1) Other credits.--No credit under any other provision 
        of this chapter shall be allowed with respect to qualified 
        retiree health care expenses taken into account under 
        subsection (a).
            ``(2) Deduction.--The amount of any deduction allowable 
        under this chapter with respect to any qualified retiree health 
        care expenses paid or incurred during the taxable year shall be 
        reduced by the amount of the credit allowed under subsection 
        (a) with respect to such expenses for such taxable year.
    ``(h) Election.--This section shall apply to any taxpayer for any 
taxable year only if such taxpayer elects (at such time and in such 
manner as the Secretary may by regulations prescribe) to have this 
section apply for such taxable year.
    ``(i) Termination.--This section shall not apply to premiums paid 
or incurred after December 31, 2009.''.
    (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 ``and'' at the end of paragraph (29), by 
striking the period at the end of paragraph (30) and inserting ``, 
plus'', and by adding at the end the following:
            ``(31) the retiree health care coverage credit determined 
        under section 45N.''.
    (c) Credit Allowed Against the Alternative Minimum Tax.--Section 
38(c)(4)(B) of the Internal Revenue Code of 1986 (defining specified 
credits) is amended by striking the period at the end of clause 
(ii)(II) and inserting ``, and'', and by adding at the end the 
following new clause:
                            ``(iii) the credit determined under section 
                        45N.''.
    (d) 10-Year Carryback and Unlimited Carryforward of Credit.--
Subsection (a) of section 39 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new paragraph:
            ``(4) 10-year carryback and unlimited carryforward for 
        premiums credit.--In the case of the retiree health care 
        coverage credit under section 45N--
                    ``(A) this section shall be applied separately from 
                the business credit (other than such retiree health 
                care coverage credit),
                    ``(B) paragraph (1) shall be applied by 
                substituting `10 taxable years' for `1 taxable years' 
                in subparagraph (A) thereof and by striking `20' in 
                subparagraph (B) thereof, and
                    ``(C) paragraph (2) shall be applied by striking 
                `21' in subparagraph (A) thereof and by striking `20' 
                in subparagraph (B) thereof.''.
    (e) Conforming Amendments.--
            (1) Section 6501(m) of the Internal Revenue Code of 1986 is 
        amended by inserting ``45N(h),'' after ``45C(d)(4),''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following:

``Sec. 45N. Employer-provided retiree health care insurance 
                            premiums.''.
    (f) 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.
[EX A]:
Amends the Internal Revenue Code to allow employers eligible for the tax deduction for income attributable to domestic production activities a tax credit for 10% of the health care expenses of retired employee between age 55 and 66 who are not Medicare-eligible. Terminates such tax credit after 2009.