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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Department of Veterans Affairs 
Mammography Quality Standards Act''.

SEC. 2. MAMMOGRAPHY QUALITY STANDARDS.

    (a) In General.--(1) Subchapter II of chapter 73 is amended by 
adding at the end the following new section:
``Sec. 7319. Mammography quality standards
    ``(a) A mammogram may not be performed at a Department facility 
unless that facility is accredited for that purpose by a private 
nonprofit organization designated by the Secretary. An organization 
designated by the Secretary under this subsection shall meet the 
standards for accrediting bodies established under section 354(e) of 
the Public Health Service Act (42 U.S.C. 263b(e)).
    ``(b) The Secretary, in consultation with the Secretary of Health 
and Human Services, shall prescribe quality assurance and quality 
control standards relating to the performance and interpretation of 
mammograms and use of mammogram equipment and facilities of the 
Department of Veterans Affairs consistent with the requirements of 
section 354(f)(1) of the Public Health Service Act. Such standards 
shall be no less stringent than the standards prescribed by the 
Secretary of Health and Human Services under section 354(f) of the 
Public Health Service Act.
    ``(c)(1) The Secretary, to ensure compliance with the standards 
prescribed under subsection (b), shall provide for an annual inspection 
of the equipment and facilities used by and in Department health care 
facilities for the performance of mammograms. Such inspections shall be 
carried out in a manner consistent with the inspection of certified 
facilities by the Secretary of Health and Human Services under section 
354(g) of the Public Health Service Act.
    ``(2) The Secretary may not provide for an inspection under 
paragraph (1) to be performed by a State agency.
    ``(d) The Secretary shall ensure that mammograms performed for the 
Department under contract with any non-Department facility or provider 
conform to the quality standards prescribed by the Secretary of Health 
and Human Services under section 354 of the Public Health Service Act.
    ``(e) For the purposes of this section, the term `mammogram' has 
the meaning given such term in paragraph (5) of section 354(a) of the 
Public Health Service Act (42 U.S.C. 263b(a)).''.
    (2) The table of sections at the beginning of such chapter is 
amended by inserting after the item relating to section 7318 the 
following new item:

``7319. Mammography quality standards.''.
    (b) Deadline for Prescribing Standards.--The Secretary of Veterans 
Affairs shall prescribe standards under subsection (b) of section 7319 
of title 38, United States Code, as added by subsection (a), not later 
than the end of the 120-day period beginning on the later of--
            (1) the date on which the Secretary of Health and Human 
        Services prescribes quality standards under section 354(f) of 
        the Public Health Service Act (42 U.S.C. 263b(f)); or
            (2) the date of the enactment of this Act.
    (c) Transition.--(1) Subsection (a) of section 7319 of title 38, 
United States Code, as added by subsection (a), shall take effect on 
the date on which standards are prescribed by the Secretary of Veterans 
Affairs under subsection (b) of that section.
    (2) During the transition period, the Secretary of Veterans Affairs 
may waive the requirement of subsection (a) of section 7319 of title 
38, United States Code, as added by subsection (a), to any facility of 
the Department. The Secretary may provide such a waiver in the case of 
any facility only if the Secretary determines, based upon the 
recommendation of the Under Secretary for Health of the Department of 
Veterans Affairs, that during the period such a waiver is in effect for 
such facility (including any extension of the waiver under paragraph 
(3)) the facility will be operated in accordance with standards 
prescribed by the Secretary under subsection (b) of such section to 
assure the safety and accuracy of mammography services provided.
    (3) The transition period for purposes of this section is the six-
month period beginning on the date specified in paragraph (1). The 
Secretary may extend such period for a period not to exceed 90 days in 
the case of any Department facility. Any such extension may be made 
only if the Under Secretary for Health determines that--
            (A) without the extension access of veterans to mammography 
        services in the geographic area served by the facility would be 
        significantly reduced; and
            (B) appropriate steps will be taken before the end of the 
        transition period (as extended) to obtain accreditation of the 
        facility as required by subsection (a) of section 7319 of title 
        38, United States Code, as added by subsection (a).
    (d) Implementation Report.--The Secretary of Veterans Affairs shall 
submit to the Committees on Veterans' Affairs of the Senate and House 
of Representatives a report on the Secretary's implementation of 
section 7319 of title 38, United States Code, as added by subsection 
(a). The report shall be submitted not later than 180 days after the 
date on which the Secretary prescribes the quality standards required 
under subsection (b) of that section.
Department of Veterans Affairs Mammography Quality Standards Act - Prohibits a mammogram from being performed at a Department of Veterans Affairs facility unless the facility is accredited for such purpose by a private nonprofit organization designated by the Secretary of Veterans Affairs.  Requires any such organization to meet the standards for accrediting bodies established under the Public Health Service Act (the Act). 
Directs the Secretary to prescribe quality assurance and control standards relating to performance and interpretation of mammograms and the use of Department mammogram equipment and facilities consistent with requirements of the Act.  Requires the Secretary to provide for an annual inspection of Department mammogram equipment and facilities. Requires any Department mammograms contracted to a non-Department facility or provider to conform to the standards of the Act.  Provides for:  (1) a deadline for the prescribing of standards; (2) transition provisions covering mammograms performed prior to the enactment of this Act; and (3) an implementation report from the Secretary to specified congressional committees.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fairness for Homeowners Act of 
2007''.

SEC. 2. ORIGINATIONS OF CONSUMER CREDIT TRANSACTIONS SECURED BY THE 
              CONSUMER'S PRINCIPAL DWELLING.

    (a) In General.--The Truth in Lending Act (15 U.S.C. 1601 et seq.) 
is amended by inserting after section 129 the following new section:
``Sec. 129A. Originations of consumer credit transactions secured by 
              the consumer's principal dwelling
    ``(a) Definitions.--For purposes of this section, the following 
definitions shall apply:
            ``(1) Fully indexed rate.--The term `fully indexed rate' 
        equals the index rate prevailing at the time a consumer credit 
        transaction secured by a consumer's principal dwelling is 
        originated, plus the margin that will apply after the 
        expiration of an introductory interest rate.
            ``(2) Mortgage broker.--The term `mortgage broker' means 
        any person who is defined as a mortgage broker under applicable 
        State law.
    ``(b) Requirements for Originators.--
            ``(1) Ability to pay.--
                    ``(A) In general.--No creditor or mortgage broker 
                may make, provide, or arrange for any consumer credit 
                transaction secured by a consumer's principal dwelling 
                without verifying the consumer's reasonable ability to 
                pay the scheduled payments of the following, as 
                applicable: principal; interest; real estate taxes; 
                homeowner's insurance, assessments, and mortgage 
                insurance premiums.
                    ``(B) Variable interest rate.--In the case of any 
                consumer credit transaction secured by a consumer's 
                principal dwelling for which the applicable annual 
                percentage rate may vary over the life of the credit, 
                the reasonable ability to pay shall be determined, for 
                purposes of this paragraph, on the basis of a fully 
                indexed rate plus 200 basis points and a repayment 
                schedule which achieves full amortization over the life 
                of the extension of credit.
                    ``(C) Verification of consumer income and financial 
                resources.--In the case of any consumer credit 
                transaction secured by a consumer's principal dwelling, 
                the income and financial resources of the consumer 
                shall be verified for purposes of this paragraph by tax 
                returns, payroll receipts, bank records, or other 
                similarly reliable documents.
                    ``(D) Other criteria.--No provision of this 
                paragraph shall be construed as prohibiting reliance on 
                criteria other than a consumer's income and financial 
                resources to establish the reasonable ability of the 
                consumer to repay any consumer credit transaction 
                secured by the consumer's principal dwelling, to the 
                extent such other criteria are also verified through 
                reasonably reliable methods and documentation.
                    ``(E) Consumer statement is insufficient proof.--A 
                statement by a consumer of the consumer's income or 
                financial resources shall not be sufficient to 
                establish the existence of any income or financial 
                resources when verifying the reasonable ability of the 
                consumer to repay any consumer credit transaction 
                secured by the consumer's principal dwelling, for 
                purposes of this paragraph.
            ``(2) Prohibition on steering.--No creditor or mortgage 
        broker may make, provide, or arrange for any consumer credit 
        transaction secured by a consumer's principal dwelling that is 
        of a lower investment grade if--
                    ``(A) the consumer's credit score; or
                    ``(B) comparable underwriting data, in any case in 
                which the creditor or mortgage broker does not utilize 
                credit scoring or a credit score for the consumer is 
                unavailable,
        indicates that the borrower may qualify for a consumer credit 
        transaction, available from or through the creditor or mortgage 
        broker, that is of a higher investment grade.
            ``(3) Prohibition on prepayment penalties for arms.--
                    ``(A) In general.--In the case of any consumer 
                credit transaction secured by a consumer's principal 
                dwelling that provides for variable rates of interest 
                on the credit extended under the transaction, the 
                transaction may not contain terms under which a 
                consumer must pay a prepayment penalty for paying all 
                or part of the principal before the date on which the 
                principal is due.
                    ``(B) Exclusion for jumbo mortgages.--Subparagraph 
                (A) shall not apply to any consumer credit transaction 
                secured by a consumer's principal dwelling the 
                principal amount (as defined in subsection (c)(2)) of 
                which exceeds the maximum dollar amount limitation (for 
                a residence of the applicable size) on the amount of 
                the principal obligation of a mortgage for a 1- to 4-
                family residence that may be purchased by the Federal 
                Home Loan Mortgage Corporation, as then in effect 
                pursuant to section 305(a)(2) of the Federal Home Loan 
                Mortgage Corporation Act.
    ``(c) Limitation on Financed Points, Charges, and Fees.--
            ``(1) In general.--No creditor or mortgage broker may, in 
        connection with any consumer credit transaction secured by the 
        consumer's principal dwelling, include in the principal amount 
        of such transaction any portion of any qualified finance charge 
        in excess of the amount which is equal to 5 percent of the 
        principal amount of the transaction.
            ``(2) Definitions.--For purposes of this subsection, the 
        following definitions shall apply:
                    ``(A) Qualified finance charge.--The term 
                `qualified finance charge' means the sum of--
                            ``(i) the finance charge as determined 
                        under section 106, minus any interest and time 
                        price differential; and
                            ``(ii) all compensation paid to a mortgage 
                        broker from any source in connection with this 
                        transaction.
                    ``(B) Principal amount.--The term `principal 
                amount' means--
                            ``(i) in the case of any consumer credit 
                        transaction under an open end credit plan 
                        secured by the consumer's principal dwelling, 
                        the maximum amount of credit that may be 
                        extended under the terms of such plan as 
                        determined without taking into account any 
                        amount included in determining the finance 
                        charge under section 106; and
                            ``(ii) in the case of any other consumer 
                        credit transaction secured by a consumer's 
                        principal dwelling, the amount financed (as 
                        defined in section 138(a)(2)).
            ``(3) Prohibition on excessive finance charges.--No 
        creditor or mortgage broker may, in connection with any 
        consumer credit transaction secured by the consumer's principal 
        dwelling, impose or receive any amount included in determining 
        the qualified finance charge for such transaction that exceeds 
        the amount which is equal to 5 percent of the principal amount 
        of the transaction.
            ``(4) Exception.--This subsection shall not apply to any 
        consumer credit transaction secured by the consumer's principal 
        dwelling that is ensured or guaranteed by the Secretary of 
        Housing and Urban Development, the Secretary of Veterans 
        Affairs, or the Farmers Home Administration.
    ``(d) Mortgage Broker Duties of Agency.--
            ``(1) In general.--Any mortgage broker acting to obtain or 
        arrange for any consumer credit transaction secured by the 
        consumer's principal dwelling shall be considered to have an 
        agency relationship with the consumer in all cases by operation 
        of law and shall comply with the following duties:
                    ``(A) Mortgage brokers shall act in the consumer's 
                best interest and in the utmost good faith toward each 
                consumer and shall not compromise a consumer's right or 
                interest in favor of another's right or interest, 
                including a right or interest of the mortgage broker.
                    ``(B) A mortgage broker shall not accept, give, or 
                charge any undisclosed compensation or realize any 
                undisclosed remuneration, either through direct or 
                indirect means, that inures to the benefit of the 
                mortgage broker on an expenditure made for the 
                consumer.
                    ``(C) Mortgage brokers shall carry out all lawful 
                instructions given by the consumer.
                    ``(D) Mortgage brokers shall disclose to consumers 
                all material facts of which the mortgage broker has 
                knowledge which might reasonably affect the consumer's 
                rights, interests, or ability to receive the consumer's 
                intended benefit from the consumer credit transaction, 
                but not facts which are reasonably susceptible to the 
                knowledge of the consumer.
                    ``(E) Mortgage brokers shall use reasonable care in 
                performing duties.
                    ``(F) Mortgage brokers shall account to a consumer 
                for all the consumer's money and property received as 
                agent.
            ``(2) Scope.--The duty of agency between mortgage broker 
        and consumer applies when the mortgage broker is acting in the 
        capacity of mortgage broker providing mortgage brokerage 
        services with respect to any consumer credit transaction 
        secured by the consumer's principal dwelling for which the 
        broker is not the creditor.
            ``(3) Rules of construction.--
                    ``(A) Fees for services rendered.--No provision of 
                this subsection shall be construed as prohibiting a 
                mortgage broker from contracting for or collecting a 
                fee for services rendered which had been disclosed to 
                the consumer in advance of the provision of such 
                services.
                    ``(B) Duty of broker.--No provision of this 
                subsection shall be construed as requiring a mortgage 
                broker--
                            ``(i) to obtain or arrange for any consumer 
                        credit transaction secured by the consumer's 
                        principal dwelling on behalf of a consumer that 
                        contains terms or conditions not available to 
                        the mortgage broker in the mortgage broker's 
                        usual course of business; or
                            ``(ii) to obtain or arrange for any 
                        consumer credit transaction secured by the 
                        consumer's principal dwelling from a creditor 
                        with whom the mortgage broker does not have a 
                        business relationship.
    ``(e) Independent Verification of Consumer Counseling Before 
Refinancing Special Mortgages.--
            ``(1) In general.--No creditor or mortgage broker may make, 
        provide, or arrange for any consumer credit transaction secured 
        by the consumer's principal dwelling all or a portion of the 
        proceeds of which are used to fully or partially pay off a 
        special mortgage unless the borrower has obtained a written 
        certification from an authorized independent loan counselor 
        that the borrower has received counseling on the advisability 
        of the transaction.
            ``(2) Definitions.--For purposes of this section, the 
        following definitions shall apply:
                    ``(A) Special mortgage.--The term `special 
                mortgage' means any consumer credit transaction secured 
                by the consumer's principal dwelling that was 
                originated, subsidized, funded, or guaranteed by or 
                through a State, tribal, or local government, or 
                nonprofit organization, that bears 1 or more of the 
                following nonstandard payment terms which substantially 
                benefit the consumer:
                            ``(i) Payments vary with income.
                            ``(ii) Payments of principal or interest 
                        are not required or can be deferred under 
                        specified conditions.
                            ``(iii) Principal or interest is forgivable 
                        under specified conditions.
                            ``(iv) Either no interest or an annual 
                        interest rate of 2 percent or less is charged 
                        in connection with the loan.
                    ``(B) Authorized loan counselor.--The term 
                `authorized independent loan counselor' means any 
                nonprofit, third-party individual or organization 
                providing homebuyer education programs, foreclosure 
                prevention services, mortgage loan counseling, or 
                credit counseling that is certified by the Secretary of 
                Housing and Urban Development, or certified by any 
                State housing agency or nonprofit organization 
                designated by such Secretary, for such purposes.
    ``(f) Minimum Financial Requirements for Mortgage Brokers.--No 
mortgage broker may obtain or arrange for any consumer credit 
transaction secured by the consumer's principal dwelling unless at all 
times the mortgage broker--
            ``(1) maintains a minimum net worth, net of intangibles, of 
        at least $500,000, as determined in accordance with generally 
        accepted accounting principles; or
            ``(2) maintains a surety bond or irrevocable letter of 
        credit in the amount of $50,000.
    ``(g) Enforcement.--For purposes of providing a cause of action for 
any failure by a mortgage broker to comply with any requirement imposed 
under this section, section 130(a) shall be applied with respect to any 
such failure--
            ``(1) by substituting `mortgage broker' for `creditor' each 
        place such term appears in such section; and
            ``(2) by treating all qualified finance charges (as defined 
        in subsection (c)(2)(A)) incurred in the origination of any 
        consumer credit transaction secured by the consumer's principal 
        dwelling as actual damages sustained by the consumer as a 
        result of the failure.
    ``(h) Exclusion of Reverse Mortgages.--This section shall not apply 
with respect to any consumer mortgage transaction that constitutes a 
reverse mortgage.''.
    (b) Technical and Conforming Amendments.--The Truth in Lending Act 
is amended--
            (1) in section 103 (u) (15 U.S.C. 1602(u)), by striking 
        ``and the disclosures required by section 129(a)'' and 
        inserting ``and the provisions of section 129 and 129A''; and
            (2) in section 130 (15 U.S.C. 1640), by inserting ``or 
        129A'' after section 129 each place such term appears.
    (c) Clerical Amendment.--The table of sections for chapter 2 of the 
Truth in Lending Act is amended by inserting after the item relating to 
section 129 the following new item:

``129A. Originations of consumer credit transactions secured by the 
                            consumer's principal dwelling.''.
Fairness for Homeowners Act of 2007 - Amends the Truth in Lending Act to prohibit any creditor or mortgage broker from making, providing, or arranging for any consumer credit transaction secured by a consumer's principal dwelling without verifying the consumer's reasonable ability to make the scheduled payments of principal, interest (including variable interest), real estate taxes, homeowner's insurance, assessments, and mortgage insurance premiums.

Prescribes criteria for determining the reasonable ability to make such payments.

Prohibits steering (arranging for a lower investment grade credit transaction if the consumer qualifies for a higher investment grade transaction) and prepayment penalties for adjustable rate mortgages (ARMs) that are not jumbo mortgages.

Limits financed points, finance charges, and fees to 5% of a transaction's principal, unless the transaction is ensured or guaranteed by the Secretary of Housing and Urban Development, the Secretary of Veterans Affairs, or the Farmers Home Administration.

Specifies duties of agency for mortgage brokers acting to obtain or arrange for any consumer credit transaction secured by the consumer's principal dwelling.

Requires creditors and mortgage brokers to obtain independent verification that a borrower seeking to refinance a special mortgage has received counseling on the transaction's advisability. Defines "special mortgage" as one that: (1) was originated, subsidized, funded, or guaranteed by or through a state, tribal, or local government, or nonprofit organization; and (2) bears one or more specified nonstandard payment terms which substantially benefit the consumer.

Prescribes minimum financial requirements for mortgage brokers.

Excludes reverse mortgages from coverage by this Act.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Shortening Hours and Retaining 
Employees Credit Act of 2009'' or the ``SHARE Credit Act of 2009''.

SEC. 2. PURPOSE.

    The purpose of this Act is to keep Americans working by encouraging 
employers to hold wages constant while decreasing employee work hours 
as a means of providing an alternative to layoffs and promoting labor 
demand in the private sector.

SEC. 3. WORK SHARE CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by adding at the end the following new section:

``SEC. 36B. WORK SHARE CREDIT.

    ``(a) In General.--There shall be allowed as a credit against the 
tax imposed by this subtitle an amount equal the wages paid or incurred 
by the taxpayer during the taxable year to each qualified work share 
employee.
    ``(b) Maximum Credit Per Employee.--The credit allowed by this 
section with respect to each qualified work share employee shall not 
exceed the lesser of--
            ``(1) $3,000, or
            ``(2) 10 percent of the wages paid or incurred to the 
        employee for periods (during the taxable year) during which the 
        employee did not perform services for the employer by reason of 
        a reduction described in subsection (d)(1)(A)(ii)(II).
    ``(c) Qualified Work Share Employee.--For purposes of this 
section--
            ``(1) In general.--The term `qualified work share employee' 
        means any employee of the taxpayer for any period if--
                    ``(A) substantially all of the services performed 
                during such period by such employee for such employer 
                are performed in the United States in a trade or 
                business of the employer, and
                    ``(B) such employee is participating in a qualified 
                work share program of the employer.
            ``(2) Exceptions.--Such term shall not include any 
        individual who is described in any subparagraph of section 
        1396(d)(2).
    ``(d) Qualified Work Share Program.--For purposes of this section--
            ``(1) In general.--The term `qualified work share program' 
        means any written program of the employer--
                    ``(A) under which employees who participate in the 
                program--
                            ``(i) perform the same functions they would 
                        have performed were they not participants in 
                        the program, and
                            ``(ii) receive the same wages and benefits 
                        that they would have received--
                                    ``(I) were they not participants in 
                                the program, and
                                    ``(II) without regard to any 
                                reduction in the hours of the 
                                employee's service (including any 
                                reduction in the form of increased 
                                required paid leave or paid vacation) 
                                required by the employer as a condition 
                                of participating in the program,
                    ``(B) which is determined by the Secretary to have 
                adequate recordkeeping and reporting procedures to 
                comply with the requirements under this section,
                    ``(C) which meets the disclosure requirements of 
                paragraph (2), and
                    ``(D) which meets rules similar to the rules of 
                paragraphs (2), (3), and (6) of section 127(d).
        The application of this paragraph to individuals employed on an 
        hourly basis shall be determined under regulations prescribed 
        by the Secretary.
            ``(2) Employer compliance disclosure.--A program meets the 
        disclosure requirements of the paragraph if--
                    ``(A) in the case of an employer with a publicly 
                accessible Internet website, the employer posts the 
                hour reductions made for the purpose of qualifying for 
                a credit under this section within 24 hours of such 
                reductions being authorized by the employer, and
                    ``(B) in the case of any other employer, the 
                employer transfers information, including the amount of 
                hour reductions made for the purpose of qualifying for 
                a credit under this section, to the Secretary within 24 
                hours of such reductions being authorized by the 
                employer.
    ``(e) Wages.--For purposes of this section, the term `wages' has 
the meaning given to such term by section 51(c).
    ``(f) Controlled Groups.--Rules similar to the rules of subsections 
(b) and (c) of section 1397 shall apply for purposes of this 
section.''.
    (b) Denial of Double Benefit.--Subsection (a) of section 280C of 
such Code is amended by inserting ``36B(a),'' after ``45P(a),''.
    (c) Conforming Amendments.--
            (1) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``36B,'' after ``36A,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 36A the following new item:

``Sec. 36B. Work share credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to qualified work shares initiated after the date of the 
enactment of this Act in taxable years ending after such date.
    (e) Payments to Governments and Other Tax-exempt Entities.--
            (1) In general.--In the case of any entity to which this 
        subsection applies, the Secretary of the Treasury shall pay 
        (without interest) to such entity an amount equal to the credit 
        which would be allowed under section 36B of the Internal 
        Revenue Code of 1986 (as added by this section) were such 
        entity subject to the taxes imposed by chapter 1 of such Code.
            (2) Entities entitled to payments.--This subsection shall 
        apply to--
                    (A) any State, political subdivision of a State, or 
                agency or instrumentality of one or more States or 
                political subdivisions, and
                    (B) any organization exempt from tax under section 
                501(a) of such Code (other than an organization 
                required to make a return of the tax imposed under 
                subtitle A of such Code for the taxable year).
            (3) Time for filing claims; period covered.--Not more than 
        one claim may be filed under paragraph (1) by any entity with 
        respect to wages paid or incurred during any calendar year, and 
        no claim shall be allowed under this paragraph with respect to 
        any calendar year unless filed by such entity not later than 3 
        years after the close of such calendar year.
    (f) Use of Payroll Tax Data for Employer Compliance Purposes.--No 
later than 60 days after the enactment of this Act, the Secretary of 
the Treasury shall establish a system--
            (1) to verify employer compliance with section 36B of the 
        Internal Revenue Code of 1986 (as added by this section) using 
        payroll tax data, and
            (2) to allow employers to comply with the requirements in 
        section 36B(d)(2) of such Code (as so added).

Shortening Hours and Retaining Employees Credit Act of 2009 or the SHARE Credit Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for wage subsidies paid to employees whose hours are reduced in accordance with a qualified work share program (i.e., a written employer plan under which employees work fewer hours without a reduction in pay). Limits the amount of such credit to the lesser of $3,000 per employee or 10% of the wages for periods in which an employee's hours are reduced under a work share program.