instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. AMENDMENT OF VOTING ACCESSIBILITY FOR THE ELDERLY AND 
              HANDICAPPED ACT.

    (a) Purpose.--Section 2 of the Voting Accessibility for the Elderly 
and Handicapped Act (42 U.S.C. 1973ee) is amended by--
            (1) striking ``It'' and inserting ``(a) It''; and
            (2) adding at the end the following:
    ``(b) It is the intention of Congress in enacting this Act to 
ensure that--
            ``(1) no individual may be denied the right to vote in a 
        Federal election on the basis of being disabled; and
            ``(2) every voter has the right to vote independently in a 
        Federal election.''.
    (b) Accessibility of Polling Places.--Section 3 of the Voting 
Accessibility for the Elderly and Handicapped Act (42 U.S.C. 1973ee-1) 
is amended--
            (1) in subsection (a), by striking ``each political 
        subdivision'' and all that follows through ``conducting 
        elections'' and inserting ``the chief election officer of the 
        State'';
            (2) by striking subsection (b) and inserting the following:
    ``(b) Subsection (a) shall not apply to a polling place in the case 
of any unforeseeable natural disaster such as a fire, storm, 
earthquake, or flood.''; and
            (3) by striking subsection (c) and inserting the following:
    ``(c) The chief election officer of a State shall ensure that all 
polling methods selected and used for Federal elections are accessible 
to disabled and elderly voters, including--
            ``(1) the provision of ballots in a variety of accessible 
        media;
            ``(2) the provision of instructions that are printed in 
        large type, conspicuously displayed at each polling place;
            ``(3) the provision of printed information that is 
        generally available to other voters using a variety of 
        accessible media; and
            ``(4) ensuring that all polling methods used enable 
        disabled and elderly voters to cast votes at polling places 
        during times and under conditions of privacy available to other 
        voters.''.
    (c) Accessibility of Registration Facilities and Services.--Section 
5(a) of the Voting Accessibility for the Elderly and Handicapped Act 
(42 U.S.C. 1973ee-3(a)) is amended--
            (1) in paragraph (1), by striking ``and'' at the end; and
            (2) by striking paragraph (2) and inserting the following:
            ``(2) registration information by telecommunications 
        devices for the deaf and in a variety of accessible media; and
            ``(3) accessible registration procedures to allow each 
        eligible voter to register at the residence of the voter, by 
        mail, or by other means.''.
    (d) Enforcement.--Section 6 of the Voting Accessibility for the 
Elderly and Handicapped Act (42 U.S.C. 1973ee-4) is amended--
            (1) in subsection (b), by striking ``45'' and inserting 
        ``21''; and
            (2) by striking subsection (c) and inserting the following:
    ``(c) In an action brought under subsection (a), the State or 
political subdivision shall be fined an amount--
            ``(1) not to exceed $5,000 for the first violation of such 
        section; and
            ``(2) not to exceed $10,000 for each subsequent 
        violation.''.
    (e) Relationship With Other Laws.--Section 7 of the Voting 
Accessibility for the Elderly and Handicapped Act (42 U.S.C. 1973ee-5) 
is amended--
            (1) in the heading, by striking ``voting rights act of 
        1965'' and inserting ``other laws;
            (2) by striking ``This'' and inserting ``(a) This''; and
            (3) by adding at the end the following:
    ``(b) Nothing in this Act shall be construed to invalidate or limit 
the laws of any State or political subdivision that provide greater or 
equal access to registration or polling for disabled and elderly 
voters.''.
    (f) Definitions.--Section 8 of the Voting Accessibility for the 
Elderly and Handicapped Act (42 U.S.C. 1973ee-6) is amended--
            (1) in paragraph (1), by striking ``chief election'' 
        through ``involved'' and inserting ``Access Board'';
            (2) in paragraph (4), by striking ``permanent physical 
        disability; and'' and inserting ``permanent disability;'';
            (3) in paragraph (5), by striking the period and inserting 
        a semicolon; and
            (4) by adding at the end the following:
            ``(6) `Access Board' means the Architectural and 
        Transportation Barriers Compliance Board established under 
        section 502 of the Rehabilitation Act of 1973 (29 U.S.C. 792);
            ``(7) `chief election officer' means the State officer or 
        entity, designated by State law or established by practice, 
        responsible for elections within the State;
            ``(8) `independently' means without the assistance of 
        another individual; and
            ``(9) `media' includes formats using large type, braille, 
        sound recording, or digital text.''.
    (g) References.--
            (1) In general.--The Voting Accessibility for the Elderly 
        and Handicapped Act (42 U.S.C. 1973ee et seq.) is amended by 
        striking ``handicapped'' each place it appears and inserting 
        ``disabled''.
            (2) References in other laws.--Except where inappropriate, 
        any reference to ``handicapped'' in relation to the Voting 
        Accessibility for the Elderly and Handicapped Act (42 U.S.C. 
        1973ee et seq.) in any law, Executive Order, rule, or other 
        document shall include a reference to ``disabled''.
    (h) Conforming Amendment.--Section 502(b)(3) of the Rehabilitation 
Act of 1973 (29 U.S.C. 792(b)(3)) is amended by inserting before the 
semicolon ``and section 3 of the Voting Accessibility for the Elderly 
and Handicapped Act (42 U.S.C. 1973ee-1)''.

SEC. 2. REGULATIONS.

    (a) In General.--Not later than 1 year after the date of enactment 
of this Act, the Attorney General shall promulgate regulations 
implementing this Act. Such regulations shall be consistent with the 
minimum guidelines established by the Access Board.
    (b) Access Board Guidelines.--Not later than 9 months after the 
date of enactment of this Act, the Access Board shall issue minimum 
guidelines relating to the requirements in the amendments made by 
section 1(b) of this Act.
    (c) Definition.--In this section, the term ``Access Board'' means 
the Architectural and Transportation Barriers Compliance Board.

SEC. 3. TRANSITION PLAN.

    (a) In General.--Not later than 3 months after the date on which 
regulations are promulgated under section 2(a), the chief election 
officer of each State shall develop a transition plan to ensure that 
polling places in the State are in compliance with the requirements of 
the Voting Accessibility for the Elderly and Handicapped Act (42 U.S.C. 
1973ee et seq.), as amended by this Act.
    (b) Coordination With Local Election Officials.--The plan under 
subsection (a) shall be developed in coordination with--
            (1) local election officials; and
            (2) individuals with disabilities or organizations 
        representing individuals with disabilities.
    (c) Contents and Availability of Plan.--The plan under subsection 
(a) shall--
            (1) include specific recommendations necessary to comply 
        with the requirements of the Voting Accessibility for the 
        Elderly and Handicapped Act; and
            (2) be available for public inspection in such manner as 
        the chief election officer determines appropriate.

SEC. 4. EFFECTIVE DATE.

    The amendments made by section 1 of this Act shall apply beginning 
on the earliest of--
            (1) the date that is 6 months after the date on which 
        regulations are promulgated under section 2(a); or
            (2) the date of the first Federal election taking place in 
        the State after December 31, 2000.
answer:
Makes amendments to such Act regarding the accessibility of polling places and registration facilities and services, enforcement, and the relationship of such Act with other laws (providing that nothing in this Act shall be construed to invalidate or limit the laws of any State or political subdivision that provide greater or equal access to registration or polling for disabled and elderly voters). Includes among such amendments providing for ensuring that all polling methods selected and used for Federal elections are accessible to disabled and elderly voters and that accessible registration procedures allow eligible voters to register at home, by mail, or by other means are in place.
Revises definitions, including adding the term "Access Board," the Architectural and Transportation Barriers Compliance Board established under the Rehabilitation Act of 1973. Directs such Board to issue minimum guidelines relating to requirements pertaining to the accessibility of polling places.
Replaces all references in such Act to "handicapped" with "disabled" and with regard to such references in other laws, Executive Orders, or rules,  in relation to such Act except where inappropriate.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Energy and Water Research 
Integration Act''.

SEC. 2. ENERGY AND WATER RESEARCH AND ASSESSMENT.

    (a) In General.--The Secretary of Energy shall assess each of the 
energy research, development, and demonstration programs and projects 
of the Department of Energy and identify those programs and projects 
into which it is appropriate to integrate water considerations. In 
carrying out this section the Secretary shall, as appropriate--
            (1) seek to advance energy and energy efficiency 
        technologies and practices that would--
                    (A) minimize freshwater withdrawal and consumption;
                    (B) increase water use efficiency; and
                    (C) utilize nontraditional water sources with 
                efforts to improve the quality of that water;
            (2) consider the effects climate variability and change may 
        have on water supplies and quality for energy generation and 
        fuel production; and
            (3) improve understanding of the energy required to provide 
        water supplies and the water required to provide reliable 
        energy supplies throughout the United States.
    (b) Strategic Plan.--
            (1) In general.--Not later than 6 months after the date of 
        enactment of this Act, the Secretary of Energy shall develop a 
        Strategic Plan (in this section referred to as the ``Strategic 
        Plan'') outlining the research, development, and demonstration 
        needs for the programs and projects identified under subsection 
        (a), in accordance with subsections (a) through (c) of this 
        section, as appropriate.
            (2) Milestones and specific considerations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall evaluate 
        and, as appropriate, establish technical milestones for--
                    (A) new advanced cooling technologies for energy 
                generation and fuel production technologies;
                    (B) performance improvement of existing cooling 
                technologies and cost reductions associated with using 
                those technologies;
                    (C) innovative water reuse, recovery, and treatment 
                in energy generation and fuel production;
                    (D) technology development for carbon capture and 
                storage systems that utilize efficient water use design 
                strategies;
                    (E) technologies that are life-cycle cost 
                effective;
                    (F) systems analysis and modeling of issues 
                relating to the energy required to provide water 
                supplies and the water required to provide reliable 
                energy supplies throughout the United States;
                    (G) technologies to treat and utilize produced 
                waters discharged from oil, natural gas, coalbed 
                methane, and mining activities;
                    (H) advanced materials for the use of 
                nontraditional water sources for energy generation and 
                fuel production;
                    (I) biomass production and utilization and the 
                impact on hydrologic systems;
                    (J) technologies that reduce impacts on water from 
                energy resource development;
                    (K) increases in energy efficiency of water 
                distribution and collection systems;
                    (L) technologies for energy generation from water 
                distribution and collection systems; and
                    (M) any other area of the energy-water nexus that 
                the Secretary considers appropriate.
            (3) Interagency collaboration and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall, where 
        appropriate, work collaboratively with other Federal agencies 
        operating related programs and avoid duplication.
            (4) Intra-agency coordination and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall 
        coordinate and avoid duplication of activities across programs 
        and projects of the Department of Energy, including with those 
        of the National laboratories.
            (5) Relevant information and recommendations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall consider 
        and incorporate, as appropriate, relevant information and 
        recommendations, including those of the National Water 
        Availability and Use Assessment Program under section 9508(d) 
        of the Omnibus Public Land Management Act of 2009 (42 U.S.C. 
        10368(d)).
            (6) Nongovernmental participation.--In carrying out the 
        development and updating of the Strategic Plan in accordance 
        with this subsection, the Secretary shall consult and 
        coordinate with a diverse group of representatives from 
        research and academic institutions and industry who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
            (7) Submission to congress.--Not later than 9 months after 
        the date of enactment of this Act, the Secretary shall submit 
        to Congress the Strategic Plan.
            (8) Updating the strategic plan.--Not later than 3 years 
        after the date of enactment of this Act, the Secretary shall 
        utilize relevant information produced by Federal Government 
        agencies, academia, and industry to update the Strategic Plan, 
        and submit a report to Congress describing the changes from the 
        initial Strategic Plan.
    (c) Implementation.--
            (1) In general.--The Secretary of Energy shall implement 
        the Strategic Plan, as appropriate, in carrying out energy 
        research, development, and demonstration programs of the 
        Department of Energy.
            (2) Application to projects.--Not later than 3 months after 
        the submission of the report to Congress in subsection (b)(7)), 
        the Secretary shall as appropriate apply the Strategic Plan to 
        projects--
                    (A) identified as the most energy and water 
                intensive; and
                    (B) with the most potential to achieve the purposes 
                of this section.
            (3) Delay or disruption.--In carrying out this subsection, 
        the Secretary shall ensure that no program or project of the 
        Department is unnecessarily delayed or disrupted.
    (d) Reports.--Not later than 2 years after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Secretary 
shall transmit to Congress a report on its findings and activities 
under this section.
    (e) Additional Activities.--The Secretary may provide for such 
additional research, development, and demonstration activities as may 
be appropriate to integrate water considerations into the research, 
development, and demonstration activities of the Department as 
described in subsection (a).
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$60,000,000 for each of the fiscal years 2011 through 2015.

SEC. 3. ENERGY-WATER ARCHITECTURE COUNCIL.

    (a) In General.--The Secretary of Energy, in coordination with 
other relevant Federal agencies, shall establish an Energy-Water 
Architecture Council to promote and enable improved energy and water 
resource data collection, reporting, and technological innovation. The 
Council shall consist of--
            (1) representation from each Federal agency that conducts 
        research related to energy and water resource data; and
            (2) non-Federal members, including representatives of 
        research and academic institutions and industry, who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
    (b) Functions.--The Council shall--
            (1) make recommendations on the development of data 
        collection and data communication standards and protocols to 
        agencies and entities currently engaged in collecting the data 
        for the energy required to provide water supplies and the water 
        required to provide reliable energy supplies throughout the 
        United States;
            (2) recommend ways to make improvements to Federal water 
        use data to increase understanding of trends in energy 
        generation and fuel production;
            (3) recommend best practices for utilizing information from 
        existing monitoring networks to provide nationally uniform 
        water and energy use and infrastructure data; and
            (4) conduct annual technical workshops, including at least 
        one regional workshop annually, to facilitate information 
        exchange among Federal, State, and private sector experts on 
        technologies that encourage the conservation and efficient use 
        of water and energy.
    (c) Reports.--Not later than 1 year after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Council, 
through the Secretary of Energy, shall transmit to the Congress a 
report on its findings and activities under this section.
    (d) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$5,000,000 for each of the fiscal years 2011 through 2015.

SEC. 4. LIMITATION ON FEDERAL REGULATIONS.

    Nothing in this Act shall be construed to allow the establishment 
of regulations by the Federal Government that would infringe or impair 
the use of water by State, tribal, or local governments.

SEC. 5. MANDATES.

    Nothing in this Act shall be construed to require State, tribal, or 
local governments to take any action that may result in an increased 
financial burden to such governments by restricting the use of water by 
such governments.

SEC. 6. COORDINATION AND NONDUPLICATION.

    To the maximum extent practicable, the Secretary of Energy shall 
coordinate activities under this Act with other programs of the 
Department of Energy and other Federal research programs.

            Passed the House of Representatives December 1, 2009.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.
answer:
Energy and Water Research Integration Act - (Sec. 2) Directs the Secretary of Energy to identify each of the Department of Energy's (DOE's) energy research, development, and demonstration programs and projects into which it is appropriate to integrate water considerations. Requires the Secretary to: (1) seek to advance energy and energy efficiency technologies and practices that would minimize freshwater withdrawal and consumption, increase water use efficiency, and utilize nontraditional water sources with efforts to improve water quality; and (2) consider the effects climate variability and change may have on water supplies and quality for energy generation and fuel production; and (3) improve understanding of the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States.

Requires the Secretary to develop, submit to Congress within nine months, and update every three years a Strategic Plan outlining the research, development, and demonstration needs of such programs and projects. Requires the Secretary to evaluate and establish technical milestones for: (1) new advanced cooling technologies for energy generation and fuel production technologies; (2) performance improvement and cost reductions of cooling technologies; (3) innovative water reuse, recovery, and treatment in energy generation and fuel production; (4) technology development for carbon capture and storage systems that utilize efficient water use design strategies; (5) technologies that are life-cycle cost effective; (6) systems analysis and modeling of issues relating to the energy required to provide water supplies and the water required to provide reliable energy supplies; (7) technologies to treat and utilize produced waters discharged from oil, natural gas, coal-bed methane, and mining activities; (8) advanced materials for the use of nontraditional water sources for energy generation and fuel production; (9) biomass production and utilization and the impact on hydrologic systems; (10) technologies that reduce impacts on water from energy resource development; (11) increases in energy efficiency of water distribution and collection systems; and (12) technologies for energy generation from such systems.

 Requires the Secretary to: (1) implement the Strategic Plan in carrying out DOE energy research, development, and demonstration programs; and (2) report to Congress every two years on findings and activities under this Act. Authorizes appropriations.

(Sec. 3) Directs the Secretary to establish an Energy-Water Architecture Council to promote and enable improved energy and water resource data collection, reporting, and technological innovation. Requires the Council to: (1) make recommendations on the development of data collection and communication standards and protocols to entities engaged in collecting data for the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States; (2) recommend ways to make improvements to federal water use data to increase understanding of trends in energy generation and fuel production; (3) recommend best practices for utilizing information from monitoring networks to provide nationally uniform water and energy use and infrastructure data; and (4) conduct annual technical workshops to facilitate information exchange among federal, state, and private sector experts on technologies that encourage the conservation and efficient use of water and energy.

(Sec. 4) Provides that nothing in this Act shall be construed to: (1) allow the establishment of regulations by the federal government that would infringe or impair the use of water by state, tribal, or local governments; and (2) require state, tribal, or local governments to take any action that may result in an increased financial burden by restricting their water use.

(Sec. 6) Directs the Secretary to coordinate activities under this Act with other DOE programs and other federal research programs.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Retiree Health Account Act of 
2008''.

SEC. 2. RETIREMENT HEALTH ARRANGEMENT.

    (a) In General.--Section 401 of the Internal Revenue Code of 1986 
(relating to qualified pension, profit-sharing, and stock bonus plans) 
is amended by redesignating subsection (o) as subsection (p) and 
inserting after subsection (n) the following new subsection:
    ``(o) Retirement Health Plan.--
            ``(1) In general.--
                    ``(A) Treated in same manner as 401(k).--Except as 
                provided in this subsection, a retirement health 
                arrangement shall be treated for purposes of this title 
                in the same manner as an qualified cash or deferred 
                arrangement described in section 401(k)(2).
                    ``(B) Separate application of applicable rules.--
                Rules made applicable by reason of this paragraph shall 
                be applied separately with respect to retirement health 
                arrangements and other qualified cash or deferred 
                arrangements of the individual.
            ``(2) Retirement health arrangement.--For purposes of this 
        subsection, the term `retirement health arrangement' means a 
        cash or deferred arrangement described in section 401(k)(2) 
        which is designated (in such manner as the Secretary may 
        prescribe) at the time of establishment of the plan as a 
        retirement health arrangement.
            ``(3) Contributions after medicare eligibility.--Except in 
        the case of a rollover contribution described in paragraph 
        (5)(A), no contributions may be made to an employee's 
        retirement health arrangement during calendar years beginning 
        after the first month such employee is entitled to benefits 
        under title XVIII of the Social Security Act.
            ``(4) Treatment of distributions.--
                    ``(A) In general.--Any amounts distributed from a 
                retirement health arrangement shall be included in 
                gross income, unless such amount is used exclusively to 
                pay qualified medical retirement expenses of the 
                employee.
                    ``(B) Qualified retirement medical expense.--For 
                purposes of this section, the term `qualified 
                retirement medical expense' means, with respect to an 
                individual, amounts paid by such individual for medical 
                care (as defined in section 213(d)) of the individual, 
                the individual's spouse, or a dependent of the 
                individual, but only if such payments are made on or 
                after the date that the individual attains age 55.
                    ``(C) Hardship distributions.--Subparagraph (A) 
                shall not apply to any amount paid or distributed--
                            ``(i) on or after disability of the 
                        employee,
                            ``(ii) if such amount is used exclusively 
                        to pay for insurance covering medical care with 
                        respect to the individual, the individual's 
                        spouse, or a dependent of the individual during 
                        a period of unemployment of the individual, or
                            ``(iii) if such amount is used exclusively 
                        to pay for medical care under circumstances 
                        that, to the extent provided in regulations, 
                        constitute a hardship.
                    ``(D) Other distribution rules.--
                            ``(i) Plan termination.--Subparagraph (A) 
                        shall not apply to amounts paid or distributed 
                        on or after an event described in paragraph 
                        (10) of subsection (k).
                            ``(ii) Excess contributions.--Rules similar 
                        to the rules of section 401(k)(8) shall apply 
                        for purposes of this subsection.
                            ``(iii) No minimum distribution requirement 
                        prior to death.--Section 401(a)(9) and the 
                        incidental death benefit requirement of section 
                        401(a) shall not apply for purposes of this 
                        subsection.
                            ``(iv) After death of employee.--Rules 
                        similar to the rules of paragraph (8) of 
                        section 223(f) shall apply for purposes of this 
                        section.
            ``(5) Definitions and special rules.--For purposes of this 
        subsection--
                    ``(A) Rollover contributions.--An amount is 
                described in this subparagraph as a rollover 
                contribution if it meets the requirements of clauses 
                (i) and (ii).
                            ``(i) In general.--Paragraph (4)(A) shall 
                        not apply to any amount paid or distributed 
                        from a retirement health arrangement to the 
                        account holder to the extent the amount 
                        received is paid into a retirement health 
                        arrangement or individual health account (as 
                        defined in section 408B) for the benefit of 
                        such holder not later than the 60th day after 
                        the day on which the holder receives the 
                        payment or distribution.
                            ``(ii) Limitation.--This subparagraph shall 
                        not apply to any amount described in clause (i) 
                        received by an individual from a retirement 
                        health arrangement if, at any time during the 
                        1-year period ending on the day of such 
                        receipt, such individual received any other 
                        amount described in clause (i) from a 
                        retirement health arrangement which was not 
                        includible in the individual's gross income 
                        because of the application of this 
                        subparagraph.
                    ``(B) Coordination with medical expense 
                deduction.--For purposes of determining the amount of 
                the deduction under section 213, any payment or 
                distribution out of a retirement health arrangement 
                shall not be treated as an expense paid for medical 
                care, to the extent such payment or distribution was 
                not included in gross income.
                    ``(C) No exclusive plan requirement.--Section 
                401(k)(11)(A)(ii) shall not apply with respect to a 
                retirement health arrangement.
                    ``(D) Application of participation and 
                discrimination standards.--An employer may elect, at 
                such time and in such form and manner as the Secretary 
                shall by regulation prescribe, to treat any qualified 
                cash or deferred arrangement and retirement health 
                arrangement maintained by the employer as 1 arrangement 
                for purposes of meeting the requirements of section 
                401(k)(3)(A)(ii).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 31, 2008.

SEC. 3. INDIVIDUAL HEALTH ACCOUNTS.

    (a) In General.--Subpart A of part I of subchapter D of chapter 1 
of the Internal Revenue Code of 1986 (relating to pension, profit-
sharing, stock bonus plans, etc.) is amended by inserting after section 
408A the following new section:

``SEC. 408B. INDIVIDUAL HEALTH ACCOUNTS.

    ``(a) In General.--
            ``(1) Treated in same manner as ira.--Except as provided in 
        this section, an individual health account shall be treated for 
        purposes of this title in the same manner as an individual 
        retirement plan.
            ``(2) Separate application of rules.--Rules made applicable 
        by reason of this paragraph shall be applied separately with 
        respect to individual health accounts and individual retirement 
        plans of the individual.
    ``(b) Individual Health Account.--For purposes of this title, the 
term `individual health account' means an individual retirement plan 
(as defined in section 7701(a)(37)) which is designated (in such manner 
as the Secretary may prescribe) at the time of establishment of the 
plan as an individual health account.
    ``(c) Contributions.--
            ``(1) Retirement health savings refund payment.--Section 
        408(a)(1) shall not apply with respect to a payment under 
        section 6431.
            ``(2) Contributions after medicare eligibility.--Except in 
        the case of a rollover contribution described in subsection 
        (e)(1), no contributions may be made to an employee's 
        retirement health arrangement during calendar years beginning 
        after the first month such employee is entitled to benefits 
        under title XVIII of the Social Security Act.
    ``(d) Treatment of Distributions.--
            ``(1) In general.--Any amounts distributed from an 
        individual health account shall be included in gross income, 
        unless such amount is used exclusively to pay qualified medical 
        retirement expenses of the account beneficiary.
            ``(2) Qualified retirement medical expense.--For purposes 
        of this section, the term `qualified retirement medical 
        expense' shall have the meaning given such term by section 
        401(o)(4) (relating to retirement health arrangements).
            ``(3) Hardship distributions.--Paragraph (1) shall not 
        apply to any amount paid or distributed--
                    ``(A) on or after disability (within the meaning of 
                section 72(m)(7)) of the account beneficiary,
                    ``(B) if such amount is used exclusively to pay for 
                insurance covering medical care with respect to the 
                individual, the individual's spouse, or a dependent of 
                the individual during a period of unemployment of the 
                account beneficiary, or
                    ``(C) if such amount is used exclusively to pay for 
                medical care under circumstances that, to the extent 
                provided in regulations, constitute a hardship.
            ``(4) Other distribution rules.--
                    ``(A) Excess contributions; transfer of account 
                incident to divorce.--Rules similar to the rules of 
                paragraphs (4) through (6) of section 408(d) shall 
                apply for purposes of this section.
                    ``(B) No minimum distribution requirement prior to 
                death.--Notwithstanding subsections (a)(6) and (b)(6), 
                section 401(a)(9) and the incidental death benefit 
                requirement of section 401(a) shall not apply for 
                purposes of this subsection.
                    ``(C) Treatment after death of account 
                beneficiary.--Rules similar to the rules of paragraph 
                (8) of section 223(f) shall apply for purposes of this 
                section.
    ``(e) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Rollover contributions.--An amount is described in 
        this paragraph as a rollover contribution if it meets the 
        requirements of clauses (i) and (ii).
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any amount paid or distributed from an individual 
                health account to the account holder to the extent the 
                amount received is paid into an individual health 
                account or retirement health arrangement (as defined in 
                section 401(o)(2)) for the benefit of such holder not 
                later than the 60th day after the day on which the 
                holder receives the payment or distribution.
                    ``(B) Limitation.--This paragraph shall not apply 
                to any amount described in paragraph (A) received by an 
                individual from an individual health account if, at any 
                time during the 1-year period ending on the day of such 
                receipt, such individual received any other amount 
                described in subparagraph (A) from an individual health 
                account which was not includible in the individual's 
                gross income because of the application of this 
                paragraph.
            ``(2) Coordination with medical expense deduction.--For 
        purposes of determining the amount of the deduction under 
        section 213, any payment or distribution out of an individual 
        health account shall not be treated as an expense paid for 
        medical care, to the extent such payment or distribution was 
        not included in gross income.
            ``(3) Account beneficiary.--The term `account beneficiary' 
        means the individual on whose behalf the retiree health savings 
        account is established.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part I of subchapter D of chapter 1 of such Code is amended by 
inserting after the item relating to section 408A the following new 
item:

``Sec. 408B. Individual health accounts.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 4. PORTION OF SAVER'S CREDIT REFUNDABLE.

    (a) In General.--Section 25B of such Code (relating to elective 
deferrals and IRA contributions by certain individuals) is amended by 
adding at the end the following new subsection:
    ``(h) Portion of Credit Refundable.--
            ``(1) In general.--The aggregate credits allowed to a 
        taxpayer under subpart C shall be increased by the lesser of--
                    ``(A) $1,000, or
                    ``(B) the amount of the credit attributable to 
                qualified retirement savings contributions made by the 
                individual to individual health accounts and retirement 
                health arrangements which would be allowed under this 
                section (without regard to this subsection and the 
                limitation under section 26(a)(2) or subsection (g), as 
                the case may be).
The amount of the credit allowed under this subsection shall not be 
treated as a credit allowed under this subpart and shall reduce the 
amount of credit otherwise allowable under subsection (a) without 
regard to section 26(a)(2) or subsection (g), as the case may be.
            ``(2) Limitation.--The amount of the credit allowed under 
        this subsection for any taxable year shall not exceed an amount 
        equal to the excess (if any) of--
                    ``(A) $5,000, over
                    ``(B) the aggregate amount of credits allowed under 
                this subsection for all prior taxable years.
            ``(3) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2009, the $1,000 amount 
        contained in paragraph (1)(A) shall be increased by an amount 
        equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2008' for `calendar year 1992' in 
                subparagraph (B) thereof.
        Any increase determined under the preceding sentence shall be 
        rounded to the nearest multiple of $10.''.
    (b) Refund Payable to Health Account.--
            (1) In general.--Subchapter B of chapter 65 of the Internal 
        Revenue Code of 1986 is amended by adding at the end the 
        following new section:

``SEC. 6431. RETIREMENT HEALTH SAVINGS REFUND PAYMENT.

    ``(a) In General.--In the case of a credit allowed to an individual 
which is attributable to an increase under section 25B(h), the 
Secretary shall pay the amount of such credit into the designated 
retirement account of the individual.
    ``(b) Designated Retirement Account.--The term `designated 
retirement account' means any individual health account or retirement 
health arrangement of the individual--
            ``(1) which is designated (in such form and manner as the 
        Secretary may provide) on the individual's return of tax for 
        the taxable year to receive the payment under subsection (a), 
        and
            ``(2) which, under the terms of the account or arrangement, 
        accepts the payment described in paragraph (1).
    ``(c) Payment Not Treated as an Annual Addition.--For purposes of 
section 415(c) (relating to limitation for defined contribution plans), 
a payment under section 6431 shall not be treated as an annual 
addition.''.
            (2) Clerical amendment.--The table of sections for 
        subchapter B of chapter 65 of such Code is amended by adding at 
        the end the following new item:

``Sec. 6431. Retirement health savings refund payment.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
answer:

Retiree Health Account Act of 2008 - Amends the Internal Revenue Code to: (1) establish tax-exempt retirement health arrangements and individual health accounts to assist retirees in paying their medical expenses; (2) make a portion of the tax credit for retirement plan contributions refundable for contributions to retirement health savings accounts; and (3) direct the Secretary of the Treasury to pay refundable credit amounts to retirement health savings accounts.