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

SOLUTION: 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.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Investment Package''.

SEC. 2. ASSISTANCE FOR LOW-INCOME WORKING FAMILIES.

    (a) Block Grants.--Section 658B of the Child Care Development Block 
Grant Act of 1990 (42 U.S.C. 9858) is amended to read as follows:

``SEC. 658B. FUNDING OF GRANTS.

    ``(a) Authorization of Appropriations.--Except as provided in 
subsection (b), there is authorized to be appropriated to carry out 
this subchapter $2,000,000,000 for each of fiscal years 1997 through 
2002.
    ``(b) Appropriation.--The Secretary shall pay, from funds in the 
Treasury not otherwise appropriated, $1,400,000,000 for fiscal years 
1997 through 2002, through the awarding of grants to States under this 
subchapter for the purpose of providing child care services for 
families who have left the State program of assistance under part A of 
title IV of the Social Security Act because of employment, families 
that are at risk of becoming dependent on such assistance program, and 
low-income working families described in section 658E(c)(3)(D). Funds 
shall be paid under this subsection to the States in the same manner, 
and subject to the same requirements and limitations, as funds are paid 
to the States under section 418 of the Social Security Act (42 U.S.C. 
618).''.
    (b) Grants for Child Care Supply Shortages.--Section 658E(c)(3) of 
the Child Care Development Block Grant Act of 1990 (42 U.S.C. 
9858c(c)(3)) is amended by adding at the end the following:
                    ``(E) Child care supply shortages.--
                            ``(i) In general.--A State shall ensure 
                        that 100 percent of amounts paid to the State 
                        out of funds appropriated under section 
                        658B(a)(2) with respect to each of the fiscal 
                        years 1997 through 2002 shall be used to carry 
                        out child care activities described in clause 
                        (ii) in geographic areas within the State that 
                        have a shortage, as determined by the State, in 
                        consultation with localities, of child care 
                        services.
                            ``(ii) Child care activities described.--
                        The child care activities described in this 
                        clause include the following:
                                    ``(I) Infant care programs.
                                    ``(II) Before- and after-school 
                                child care programs.
                                    ``(III) Resource and referral 
                                programs.
                                    ``(IV) Nontraditional work hours 
                                child care programs.
                                    ``(V) Extending the hours of pre-
                                kindergarten programs to provide full-
                                day services.
                                    ``(VI) Any other child care 
                                programs that the Secretary determines 
                                are appropriate.''.
    (c) Authorization of Appropriations for Low-Income Working 
Families.--
            (1) In general.--Section 658B(a) of the Child Care 
        Development Block Grant Act of 1990 (42 U.S.C. 9858(a)), as 
        amended by subsection (f), is amended--
                    (A) by striking ``Except as provided in'' and 
                inserting the following:
            ``(1) In general.--Except as provided in paragraph (2) 
        and''; and
                    (B) by adding at the end the following:
            ``(2) Child care supply shortages.--There is authorized to 
        be appropriated to carry out section 658E(c)(3)(E), 
        $500,000,000 for each of fiscal years 1997 through 2002.''.
            (2) Conforming amendment.--Section 658(c)(3)(A) of the 
        Child Care Development Block Grant Act of 1990 (42 U.S.C. 
        9858c(c)(3)(A)) is amended by striking ``(D)'' and inserting 
        ``(E)''.
    (d) Report on Access to Child Care by Low-Income Working 
Families.--
            (1) In general.--Section 658K(a)(2) of the Child Care 
        Development Block Grant Act of 1990 (42 U.S.C. 9858i(a)(2)) is 
        amended--
                    (A) in subparagraph (D), by striking ``and'' at the 
                end; and
                    (B) by inserting after subparagraph (E), the 
                following:
                    ``(F) the total number of families described in 
                section 658B(b) that were eligible for but did not 
                receive assistance under this subchapter or under 
                section 418 of the Social Security Act and a 
                description of the obstacles to providing such 
                assistance; and
                    ``(G) the total number of families described in 
                section 658B(b) that received assistance provided under 
                this subchapter or under section 418 of the Social 
                Security Act and a description of the manner in which 
                that assistance was provided;''.
            (2) Secretarial reporting requirement.--Section 658L of the 
        Child Care Development Block Grant Act of 1990 (42 U.S.C. 
        9858j) is amended by inserting ``, with particular emphasis on 
        access of low-income working families,'' after ``public''.
    (e) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Personal Responsibility 
and Work Opportunity Reconciliation Act of 1996 (Public Law 104-193, 
110 Stat. 2105).

SOLUTION: Family Investment Package - Amends the Child Care Development Block Grant Act of 1990 to increase the authorization of appropriations for FY 1997 through 2002 for block grants to States for child care assistance for low-income working families. 
Authorizes separate appropriations for such period for grants to States for specified child care activities in geographic areas with child care supply shortages. 
Authorizes appropriations in a specified amount to the Secretary of Health and Human Services for FY 1997 through 2002 to award grants to States for providing child care services for families who have left the State program of assistance under part A (Temporary Assistance for Needy Families) of title IV of the Social Security Act because of employment, families that are at risk of becoming dependent on such assistance program, and low-income working families. 
Requires States and the Secretary to report on access to child care by low-income working families.

PROBLEM: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Border Security Search 
Accountability Act of 2008''.

SEC. 2. RULE WITH RESPECT TO BORDER SECURITY SEARCHES OF ELECTRONIC 
              DEVICES.

    (a) In General.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary, acting through the Commissioner 
of United States Customs and Border Protection, in coordination with 
the Assistant Secretary of Homeland Security for United States 
Immigration and Customs Enforcement and the senior official appointed 
pursuant to section 222 of the Homeland Security Act of 2002 (6 U.S.C. 
142), shall issue a rule with respect to the scope of and procedural 
and recordkeeping requirements associated with border security searches 
of electronic devices.
    (b) Content.--The rule issued pursuant to subsection (a) shall 
include the following:
            (1) A requirement that information collected during a 
        border security search of an electronic device that is 
        determined to be commercial information, including trade 
        secrets, information subject to attorney-client privilege, 
        information subject to doctor-patient privilege, or information 
        subject to another privilege or protection shall be handled 
        consistent with the laws, rules, and regulations governing such 
        information and shall not be shared with a Federal, State, 
        local, tribal, or foreign agency unless it is determined that 
        such agency has the mechanisms in place to comply with such 
        laws, rules, and regulations.
            (2) A requirement that authorized agents, to the greatest 
        extent practicable, conduct all border security searches of 
        electronic devices in the presence of a supervisor and, where 
        appropriate, in the presence of the individuals whose 
        electronic devices are subject to such searches.
            (3) A determination of the number of days that an 
        electronic device subjected to a border security search or the 
        information collected from such device may be retained, unless 
        probable cause exists, that prohibits retention exceeding the 
        period necessary to translate, decrypt, or reasonably search 
        such device or information and that requires such information 
        to be destroyed if in the custody of an authorized agent after 
        such number of days.
            (4) A requirement that if information collected from an 
        electronic device subjected to a border security search is 
        copied, shared, retained, or entered into an electronic 
        database, the individual from whose electronic device such 
        information is collected shall receive written notification of 
        such copying, sharing, retention, or entry unless such 
        notification would hinder an investigation involving national 
        security or would meet another criteria established by the 
        Secretary in the rule.
            (5) A requirement that an individual subjected to a border 
        security search of an electronic device shall receive a receipt 
        for such device if such device is removed from the possession 
        of such individual.
            (6) A requirement that an individual subjected to a border 
        security search of an electronic device shall receive notice of 
        how to report abuses or concerns and how to seek redress from 
        the Department of Homeland Security.
            (7) A requirement that information on the rights of 
        individuals with respect to border security searches and 
        Department of Homeland Security redress procedures shall be 
        posted at all ports of entry in locations that are likely to be 
        viewed by individuals subject to border security searches.
            (8) A privacy impact assessment of the rule, as prepared by 
        the senior official appointed pursuant to section 222 of the 
        Homeland Security Act of 2002, that includes recommendations 
        with respect to the copying, sharing, retention, and entry into 
        an electronic database of personally identifiable information 
        collected from electronic devices subjected to a border 
        security search.
            (9) A civil liberties impact assessment of the rule, as 
        prepared by the Officer for Civil Rights and Civil Liberties of 
        the Department of Homeland Security.

SEC. 3. TRAINING AND AUDITING WITH RESPECT TO THE RULE.

    (a) Training.--The Secretary shall provide each authorized agent 
with appropriate training to conduct border security searches of 
electronic devices in accordance with the rule issued pursuant to 
section 2. The training shall include instruction on constitutional, 
privacy, civil rights, and civil liberties issues related to such 
searches.
    (b) Auditing.--The Secretary, acting through the Inspector General 
of the Department of Homeland Security, shall develop and annually 
administer an auditing mechanism to review whether authorized agents 
are conducting border security searches of electronic devices in 
accordance with the rule issued pursuant to section 2.

SEC. 4. REPORT.

    Not later than 180 days after the effective date of the rule issued 
pursuant to section 2, and quarterly thereafter, the Secretary shall 
submit to the Committee on Homeland Security of the House of 
Representatives a report that shall include the following:
            (1) A description of the activities of authorized agents 
        with respect to border security searches of electronic devices.
            (2) A description of the manner in which the Department of 
        Homeland Security has complied with this Act.
            (3) The number, by port of entry, of border security 
        searches of electronic devices conducted during the reporting 
        period.
            (4) The number, by port of entry, of instances during the 
        reporting period that information from an electronic device 
        subjected to a border security search was retained, copied, 
        shared, or entered in an electronic database, including the 
        number of electronic devices retained as the result of a border 
        security search.
            (5) The race, ethnicity, national origin, and citizenship 
        of each individual whose electronic device was subjected to a 
        border security search during the reporting period, to 
        determine the existence or absence of racial profiling.
            (6) The number of instances during the reporting period 
        that information collected from an electronic device subjected 
        to a border security search was referred to a law enforcement 
        or intelligence agency for further action, including whether 
        such information resulted in a prosecution or conviction.

SEC. 5. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Authorized agent.--The term ``authorized agent'' means 
        an agent, officer, or official of United States Customs and 
        Border Protection, United States Immigration and Customs 
        Enforcement, or any other office or agency of the Department of 
        Homeland Security who is authorized to conduct a border 
        security search.
            (2) Border security search.--The term ``border security 
        search'' means a search by an authorized agent of persons, 
        baggage, or cargo entering, departing, or passing through the 
        United States through any port of entry.
            (3) Electronic device.--The term ``electronic device'' 
        means an electronic, magnetic, optical, electrochemical, or 
        other high-speed data processing device performing logical, 
        arithmetic, or storage functions, such as a computer, a 
        cellular telephone, or any other device used for electronic 
        communication or for storing electronic, digital or analog 
        data, and which includes any data storage facility or 
        communications facility directly related to or operating in 
        conjunction with such device.
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of Homeland Security.

SOLUTION:
Border Security Search Accountability Act of 2008 - Directs the Secretary of Homeland Security to: (1) issue a rule regarding the scope of, and procedural and recordkeeping requirements associated with, border security searches of electronic devices; and (2) provide related officer training.

Sets forth rule contents.