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

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Helping Those Who Serve Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Increasing numbers of members of the Armed Forces 
        serving in Afghanistan and Iraq are suffering from the 
        significant injuries of the current conflict: post traumatic 
        stress disorder and traumatic brain injury (hereafter in this 
        Act referred to as ``PTSD'' and ``TBI'', respectively) .
            (2) A recent report by the RAND Corporation estimated that 
        of the 1.64 million individuals who have been deployed to 
        Afghanistan and Iraq, approximately 300,000 individuals 
        currently suffer from PTSD or major depression and that 320,000 
        report having a probable TBI during deployment.
            (3) The need for mental health services is likely to 
        increase because deployment lengths have increased in the last 
        year, the number of troops who have served in multiple 
        deployments is increasing, and the breaks between deployments 
        have been infrequent.
            (4) Several experts have noted the difficulties faced by 
        members of the Armed Forces in getting screened, diagnosed, and 
        treated for PTSD and TBI. The RAND report found that, of those 
        who met diagnostic criteria for PTSD or major depression, only 
        53 percent had seen a physician or mental health provider to 
        seek help for a mental health problem in the past 12 months.
            (5) Stigma remains a critical barrier to members of the 
        Armed Forces who may be in need of psychological care, 
        especially fears that seeking mental health care will lower the 
        confidence of others in their abilities, threaten career 
        advancement and security clearances, and possibly cause removal 
        from their unit.
            (6) Stigma may be greatest among those individuals with the 
        greatest need for mental health services.
            (7) To combat stigma, the Mental Health Task Force of the 
        Department of Defense and others have noted the need for the 
        Department to reexamine its policies, including those policies 
        related to command notification or self-disclosure of 
        psychological health issues that contribute to fears that 
        seeking mental health care will negatively affect career 
        opportunities or advancement.
            (8) The Mental Health Task Force stated that this 
        ``widespread perception that seeking psychological health 
        services is costly to an individual's career . . . must be 
        challenged through thoughtful refinements in command 
        notification policies, including redefining the balance between 
        the need to encourage those in need to seek help and the need 
        for commanders to know in order to maintain force readiness''.
            (9) Congress recognizes that much change is under way to 
        implement numerous recommendations to address concerns that 
        soldiers in need of mental health services for PTSD and other 
        conditions are not receiving, including efforts led by the 
        Department of Defense and the Department of Veterans Affairs.
            (10) However, without addressing stigma at all levels, 
        including structurally, these laudable efforts may not 
        accomplish their goals.
            (11) In its July 2007 report, the Mental Health Task Force 
        called for ending overly conservative policies that have the 
        unintentional consequence of fueling erroneous beliefs that 
        seeking psychological health care invariably results in 
        permanent damage to one's military career. For example, the 
        Task Force called for allowing, in the case of alcohol use by a 
        member of the Armed Forces, for the member to receive 
        appropriate and non-prejudicial education and preventive 
        services, without a requirement for command notification, when, 
        in a clinician's judgment, the alcohol use does not warrant a 
        diagnosis of substance abuse or dependency or does not require 
        entry into a formal treatment program.
            (12) In May, responding to some of these concerns, 
        Secretary of Defense Robert Gates reportedly approved a change 
        in the Department's security clearance process to help remove 
        the stigma associated with seeking mental health care. Under 
        the change, members of the Armed Forces and employees of the 
        Department of Defense who have received mental health care will 
        no longer have to acknowledge that when they fill out standard 
        security clearance forms, unless the treatment was court-
        ordered or involved violence.
            (13) Congress encourages the Department to explore further 
        changes to notification and other policies to further reduce 
        stigma among members of the Armed Forces, especially as it 
        relates to career opportunities.

SEC. 3. MENTAL HEALTH SERVICES ACCESS DEMONSTRATION PROJECT.

    (a) Demonstration Project Required.--The Secretary of Defense shall 
conduct a demonstration project designed to develop and test options 
for the following:
            (1) Increasing access of members of the Armed Forces 
        returning from deployment abroad, and family members of such 
        members, to accessible, safe, and confidential mental health 
        counseling.
            (2) Reducing stigma and perceived career repercussions 
        associated with such members seeking such services.
            (3) Making high quality mental health services more user 
        friendly and accessible for members of the Armed Forces and 
        their family members, including making services available 
        outside standard working hours.
    (b) Purpose.--The purpose of the demonstration project is to 
provide high-quality treatment, using (to the extent practicable) 
evidence-based treatment, for a broad range of mental health 
conditions, including post-traumatic stress disorder and depression, 
with the goal of early intervention to promote effective coping and 
resilience.
    (c) Duration of Project.--The demonstration project authorized by 
this section shall be implemented for a period of three years beginning 
not later than one year after the date of the enactment of this Act.

SEC. 4. SPECIAL WORKING GROUP ON CONFIDENTIALITY.

    (a) Establishment.--The Secretary of Defense, acting through the 
Assistant Secretary of Defense for Health Affairs, shall establish a 
Special Working Group, which shall be composed of mental health 
professionals from each of the Armed Forces, officials from the Surgeon 
General Offices at each Armed Force, members of the Armed Forces who 
have been deployed in support of Operation Enduring Freedom or 
Operation Iraqi Freedom, and other members as determined appropriated 
by the Assistant Secretary.
    (b) Appointment.--The Secretary shall make every effort to appoint 
members of the working group not later than 60 days after the date of 
the enactment of this Act.
    (c) Purpose.--The Special Working Group shall develop guidelines 
and make recommendations about regulations to ensure that 
confidentiality is protected to the maximum extent possible for members 
of the Armed Forces participating in the demonstration project.
    (d) Specific Duties.--In addition to such other duties as the 
Secretary may assign to the Working Group, the duties of the Working 
Group shall include the following:
            (1) Review of requirements for documentation of health care 
        visits.--The review of current policies, questionnaires, and 
        other relevant documents that require official documentation of 
        health care visits by a member of the Armed Forces seeking 
        mental health services, including when access to such services 
        must be documented in the personnel record of a member.
            (2) Criteria for changes to command notification.--The 
        development of guidelines and criteria for the demonstration 
        project to address any needed changes to military command 
        notification requirements to ensure that a visit to an off-base 
        treatment site by a member of the Armed Forces for mental 
        health services is not recorded on any military medical or 
        other record of the member, except in accordance with 
        guidelines developed under paragraph (3).
            (3) Guidelines for breach of confidentiality.--The 
        development of guidelines for the demonstration project to 
        address the circumstances under which the confidentiality 
        protections afforded to a member of the Armed Forces 
        participating in the demonstration project may be breached and 
        notification to military commanders and documentation in 
        personnel records may be made. Such guidelines shall provide, 
        in general, that confidentiality may be broken only if a mental 
        health professional determines that the member is a threat to 
        the member or to another person.
            (4) Criteria to limit access to treatment records.--The 
        development of criteria for the demonstration project for 
        limiting access to the treatment records of members of the 
        Armed Forces treated at the demonstration locations, including 
        when to allow, if appropriate, appropriate access and 
        notification to military commanders consistent with guidelines 
        developed under paragraph (3).
            (5) Criteria for fitness for duty.--The development of 
        criteria for determining fitness for duty and deployment for a 
        member of the Armed Forces that does not depend solely on the 
        number of visits to mental health providers by the member.
            (6) Guidelines for payment.--The development of guidelines 
        for ensuring that demonstration sites under the demonstration 
        project receive payment from the Department of Defense for 
        treating members of the Armed Forces notwithstanding any 
        requirements of the Department that prohibit such payments 
        without certain commander notification or personnel 
        documentation requirements.
            (7) Changes related to disclosure of services received 
        under project.--The provision of changes as necessary to ensure 
        that those receiving care at demonstration locations are not 
        required to reveal any services they receive at these locations 
        on any military form or questionnaire, except to comply with 
        any guidelines developed under paragraph (3).
            (8) Standards to assess effectiveness of project.--The 
        development of evaluation standards and criteria to use to 
        assess the effectiveness of the demonstration project in 
        increasing access to care, decreasing stigma, and improving 
        high quality mental health care provided to members of the 
        Armed Forces. As appropriate, the evaluation should be 
        structured to include both pre- and post-demonstration 
        assessments of changes in--
                    (A) access and utilization of care;
                    (B) costs of care;
                    (C) outcomes of care;
                    (D) member satisfaction with access to and quality 
                of care; and
                    (E) impact on the ability of military commanders to 
                determine member fitness for duty and deployability.
    (e) Submission of Plan and Deadline.--
            (1) Plan.--The Special Working Group shall submit to the 
        Secretary of Defense a plan with details on the implementation 
        and evaluation of the demonstration project. After approval of 
        the plan by the Secretary, the Special Working Group shall 
        submit to Congress the plan.
            (2) Deadline.--All duties of the Special Working group, 
        including submission of the plan under paragraph (1), shall be 
        completed before selection of any site of the demonstration 
        project under section 3 but in no case shall the date of 
        completion of such duties be later than one year after the date 
        of the enactment of this Act.
    (f) Application of Guidelines and Recommendations.--The guidelines 
and other recommendations, including changes and standards, developed 
by the Special Working Group under this section shall be applicable 
only to the demonstration project unless the Secretary of Defense 
determines otherwise.

SEC. 5. ADVISORY GROUP FOR OVERSIGHT OF DEMONSTRATION PROGRAM.

    (a) Establishment.--The Secretary of Defense shall establish an 
advisory group of qualified individuals to oversee implementation of 
the demonstration project.
    (b) Duties.--The advisory group shall--
            (1) ensure that the demonstration project adheres to the 
        guidelines developed by the Special Working Group under section 
        4;
            (2) ensure that plans for implementing the demonstration at 
        selected sites are developed and include--
                    (A) outreach strategies to ensure that participants 
                in the project are informed about the availability of 
                the programs being provided under the project; and
                    (B) a plan for training and certifying mental 
                health providers as well as the development of 
                strategies and settings, including settings that are 
                not located at military treatment facilities, where 
                care can be offered;
            (3) ensure that the demonstration project has detailed 
        evaluation plans, using the criteria and standards developed by 
        the Special Working Group; and
            (4) ensure that independent evaluations of the 
        demonstration project are conducted in accordance with the 
        guidelines developed by the Special Working Group, and that the 
        results of those evaluations are provided to the Secretary of 
        Defense.

SEC. 6. REPORTS ON DEMONSTRATION PROJECT.

    (a) Reports Required.--
            (1) In general.--The Secretary of Defense shall submit to 
        the Committees on Armed Services of the Senate and the House of 
        Representatives two reports on the demonstration project.
            (2) First report.--The first report shall examine and 
        assess the plan developed by the Special Working Group under 
        section 4(e)(1) for implementation and evaluation of the 
        demonstration project.
            (3) Second report.--The second report shall include the 
        following:
                    (A) The results of the demonstration project, 
                evaluated in accordance with the guidelines and other 
                criteria, changes, and standards developed by the 
                Special Working Group.
                    (B) Recommendations on whether any of the policy 
                changes tested in the demonstration project should be 
                adopted throughout the Department of Defense.
                    (C) A plan to ensure that each member of the Armed 
                Forces participating in the demonstration project 
                continues to have access to mental health services and 
                providers after the conclusion of the demonstration 
                project.
    (b) Deadlines.--The first report under this section shall be 
submitted not later than one year after the date the demonstration 
project begins to be implemented. The second report shall be submitted 
at the completion of the demonstration project.

SEC. 7. STUDY AND REPORT ON RETENTION OF MILITARY MENTAL HEALTH 
              PROFESSIONALS.

    (a) Study.--The Secretary of Defense, in consultation with the 
Surgeon General of each branch of the Armed Forces, shall conduct a 
study to determine the reasons for attrition among military mental 
health professionals and to make recommendations to increase 
recruitment and retention of military mental health professionals, such 
as through scholarships, loan forgiveness, or updates in current 
recruiting bonuses.
    (b) Report.--Not later than six months after the date of the 
enactment of this Act, the Secretary of Defense shall submit to 
Congress a report on the study conducted and recommendations made under 
subsection (a), including--
            (1) the estimated cost of implementing each such 
        recommendation;
            (2) with respect to each branch of the Armed Forces, an 
        estimate of the existing number of military mental health 
        professionals and the estimated number of such professionals 
        required to meet demand, including for future years, for mental 
        health services; and
            (3) any recommendations for legislative changes necessary 
        to implement the recommendations made under such study.
    (c) Military Mental Health Professional Defined.--For purposes of 
this section, the term ``military mental health professional'' means a 
mental health professional who provides mental health services to 
members of the Armed Forces, whether such professional is a member of 
the Armed Forces, an employee of the Department of Defense, or a 
contractor of the Department of Defense.
[A]: Helping Those Who Serve Act - Directs the Secretary of Defense to conduct a demonstration project (project) designed to: (1) increase access of members of the Armed Forces (members) returning from deployment abroad, and their families, to accessible, safe, and confidential mental health counseling; (2) reduce the stigma and career repercussions associated with seeking such services; and (3) make high-quality mental health services more user-friendly to such members and their families.

Requires the Secretary to: (1) establish a Special Working Group to develop guidelines and recommendations to ensure the protection of confidentiality for members participating in the project; (2) establish an advisory group to oversee project implementation; (3) submit project reports to the congressional defense committees; and (4) conduct a study of reasons for attrition among military mental health professionals, and make recommendations to increase the recruitment and retention of such individuals.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``China Fair Trade Act of 2010''.

SEC. 2. RECIPROCAL COMPETITIVE TRADE PRACTICES.

    (a) In General.--Section 302(a)(2) of the Trade Agreements Act of 
1979 (19 U.S.C. 2512(a)(2)) is amended to read as follows:
            ``(2) Exceptions.--
                    ``(A) In general.--Paragraph (1) shall not apply in 
                the case of procurements for which--
                            ``(i) there are no offers of products or 
                        services of the United States or of eligible 
                        products; or
                            ``(ii) the offers of products or services 
                        of the United States or of eligible products 
                        are insufficient to fulfill the requirements of 
                        the United States Government.
                    ``(B) Special rule with respect to the people's 
                republic of china.--Subparagraph (A) shall not apply in 
                the case of procurements of products or services of the 
                People's Republic of China.''.
    (b) Waiver.--Section 302(b) of the Trade Agreements Act of 1979 (19 
U.S.C. 2512(b)) is amended in the matter preceding paragraph (1), by 
inserting ``, except in the case of the People's Republic of China,'' 
before ``may''.

SEC. 3. REQUIREMENTS TO BUY CERTAIN ITEMS FROM AMERICAN SOURCES.

    (a) Buy American Act.--
            (1) American materials required for public use.--Section 
        2(a) of the Buy American Act (41 U.S.C. 10a(a)) is amended by 
        inserting after the second sentence the following: ``The 
        exceptions in the previous two sentences shall not apply with 
        respect to articles, materials, or supplies mined, produced, or 
        manufactured, as the case may be, in the People's Republic of 
        China until such time as China becomes a party to the Agreement 
        on Government Procurement (described in section 101(d)(17) of 
        the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(17)).''.
            (2) Contract specifications.--Section 3(a) of the Buy 
        American Act (41 U.S.C. 10b(a)) is amended by striking 
        ``exception.'' and inserting ``exception: Provided further, 
        That such an exception may not permit the use of articles, 
        materials, or supplies mined, produced, or manufactured, as the 
        case may be, in the People's Republic of China until such time 
        as China becomes a party to the Agreement on Government 
        Procurement (described in section 101(d)(17) of the Uruguay 
        Round Agreements Act (19 U.S.C. 3511(d)(17)).''.
            (3) Reports.--Section 2(b)(2)(A) of the Buy American Act 
        (41 U.S.C. 10a(b)(2)(A)) is amended by inserting before the 
        semicolon the following: ``and the country in which such 
        articles, materials, or supplies were manufactured''.
    (b) Defense Contracts for Certain Articles.--Section 2533a of title 
10, United States Code, is amended by adding at the end the following 
new subsection:
    ``(l) Inapplicability of Exceptions to Articles From the People's 
Republic of China.--The exceptions to the requirement in subsection (a) 
provided under subsections (c) through (h) shall not apply with respect 
to items grown, reprocessed, reused, or produced in the People's 
Republic of China until such time as China becomes a party to the 
Agreement on Government Procurement (described in section 101(d)(17) of 
the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(17)).''.
    (c) Requirements To Use American Iron, Steel, and Manufactured 
Goods Under the American Recovery and Reinvestment Act of 2009.--
Section 1605 of the American Recovery and Reinvestment Act of 2009 
(Public Law 111-5; 123 Stat. 303) is amended by adding at the end the 
following new subsection:
    ``(e) The exceptions in subsection (b) shall not apply with respect 
to iron, steel, and manufactured goods from the People's Republic of 
China until such time as China becomes a party to the Agreement on 
Government Procurement (described in section 101(d)(17) of the Uruguay 
Round Agreements Act (19 U.S.C. 3511(d)(17)).''.

SEC. 4. REPORT ON PRODUCTIVE CAPACITY OF THE PEOPLE'S REPUBLIC OF 
              CHINA.

    (a) In General.--Not later than 180 days, the Secretary of Commerce 
shall submit to Congress a report on the productive capacity of the 
major industrial sectors in the People's Republic of China.
    (b) Contents.--The report required by subsection (a) shall include 
an assessment of any steps taken by the Government of the People's 
Republic of China to develop, expand, retract, or otherwise alter the 
productive capacity of the sectors identified in the report.

SEC. 5. REPORT ON SUBSIDIES PROVIDED BY THE PEOPLE'S REPUBLIC OF CHINA 
              FOR RENEWABLE ENERGY PRODUCTS AND TECHNOLOGY.

    (a) Report.--Not later than 180 days after the date of the 
enactment of this Act, the Secretary of Energy, in consultation with 
other appropriate agencies, shall report to Congress regarding the 
policies of the Government of the People's Republic of China with 
respect to, and the subsidies provided by the People's Republic of 
China for, the development and exportation of renewable energy products 
and technologies. The report shall include an analysis of the impact of 
the policies and subsidies on United States manufacturers of renewable 
energy products and technologies.
    (b) Definitions.--
            (1) Renewable energy.--The term ``renewable energy'' means 
        energy generated by a renewable energy resource.
            (2) Renewable energy product or technology.--The term 
        ``renewable energy product or technology'' means any product, 
        technology, or component of a product used in the development 
        or production of renewable energy.
            (3) Renewable energy resource.--The term ``renewable energy 
        resource'' means--
                    (A) solar, wind, ocean, tidal, hydrokinetic, or 
                geothermal energy;
                    (B) biofuel, biomass, or hydropower; or
                    (C) any other renewable energy resource, as 
                determined by the Secretary of Energy.
[A]: China Fair Trade Act of 2010 - Amends the Trade Agreements Act of 1979 to provide that certain exceptions and waivers to the prohibition on the procurement of the products of a country that is not a party to the Agreement on Government Procurement shall not apply with respect to the procurements of products or services of the People's Republic of China.

Amends the Buy American Act to declare that certain exceptions to the Act requiring only U.S. materials be used for public use shall not apply to the procurement of Chinese made products until China becomes a party to the Agreement.

Declares that certain exceptions to Buy American requirements shall not apply to the procurement of Chinese products by the Department of Defense (DOD) until China becomes a party to such Agreement.

Amends the American Recovery and Reinvestment Act of 2009 to declare that certain exceptions to Buy American requirements under such Act shall not apply to the procurement of Chinese steel and products until China becomes a party to the Agreement.

Requires the Secretary of Commerce to report to Congress on the productive capacity of the major industrial sectors in China.

Directs the Secretary of Energy to report to Congress on: (1) Chinese policies and the subsidies China provides in the development and exportation of renewable energy products and technologies; and (2) the impact such policies and subsidies have on U.S. manufacturers of such products and technologies.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Economic Stimulus, Tax Credit Act of 
2012''.

SEC. 2. DEBIT CARD STIMULUS PROGRAM.

    (a) In General.--The Secretary of Commerce, in consultation with 
the Secretary of the Treasury, shall establish a debit card stimulus 
program, under which the Secretary of Commerce shall issue pre-loaded 
debit cards to eligible taxpayers.
    (b) Amount on Debit Card.--The amount loaded on a debit card 
pursuant to subsection (a) shall be the sum of--
            (1)(A) $5,000 in the case of an eligible taxpayer who filed 
        a joint return for the first taxable year beginning in 2011, 
        and
            (B) $3,000 in the case of an eligible taxpayer who filed an 
        individual return of income tax for the first taxable year 
        beginning in 2011, plus
            (2) $500 only in the case of an eligible taxpayer who uses 
        the debit card to acquire an automobile subject to subsection 
        (f)(5).
    (c) Eligibility.--
            (1) A taxpayer is eligible if the taxpayer is a citizen of 
        the United States and the gross income of the taxpayer for 
        taxable year 2011 does not exceed the applicable limit.
            (2)(A) For taxpayers filing a joint income tax return the 
        applicable limit is the sum of $75,000, plus the phaseout 
        amount.
            (B) For taxpayers filing an individual tax return the 
        applicable limit is the sum of $50,000, plus the phaseout 
        amount.
    (d) Phaseout Amount.--The phaseout amount shall be $4,999 less 20% 
of that amount for each thousand dollars in gross income above the 
eligible gross income amounts of $75,000 and $50,000 respectively, 
resulting in no eligibility at income levels of $80,000 and $55,000 
respectively.
    (e) Gross Income.--The term ``gross income'' has the meaning given 
such term by Section 61 of the Internal Revenue Code of 1986.
    (f) Debit Card Stimulus Program.--For purposes of this section, the 
debit card stimulus program established under subsection (a) is a 
program which shall be subject to the following terms and conditions:
            (1) The debit card is active for a 6-month period. Any 
        amount remaining on the debit card at the end of the 6-month 
        period is forfeited.
            (2) The debit card ceases to be active when the balance on 
        the card is zero.
            (3) An active debit card is issued to the eligible 
        taxpayer. In the case of a joint return, an active debit card 
        is issued to the taxpayer and a debit card is issued to the 
        spouse of the taxpayer, with the total dollar amount preloaded 
        on both cards jointly equaling the $5,000/$5,500 limit.
            (4) The debit card may be used for the following types of 
        purchases:
                    (A) Durable goods.
                    (B) Clothes.
                    (C) Services (other than medical services and 
                business-related legal services) performed within the 
                United States.
                    (D) Residential home mortgage payments where the 
                debtor is at least three months in arrears, as of the 
                effective date of this Act. This shall be limited by 
                regulation to a specific portion of the funds provided 
                under this Act.
            (5) A debit card may only be used for the acquisition of a 
        passenger automobile if--
                    (A) the original use of the automobile begins with 
                the taxpayer,
                    (B) the acquisition is by way of an 18-month 
                renewable (at the lessee's option) lease, and
                    (C) the automobile was manufactured in the United 
                States by a manufacturer if the headquarters of the 
                parent of the manufacturer (as of December 31, 2008) is 
                either--
                            (i) located in the United States, or
                            (ii) located in a country which the 
                        Secretary of Commerce has certified has opened 
                        its markets to all automobiles manufactured in 
                        the United States.
        For purposes of this paragraph, the term ``passenger 
        automobile'' has the meaning given such term by section 
        32901(a)(18) of title 49, United States Code.
            (6) The debit card may not be used for any purchase of a 
        good or service, or the acquisition of a passenger automobile 
        under a lease, if the cost of such good, service, or lease is 
        greater than the amount provided under the debit card stimulus 
        program.
            (7) Not more than one-third of the amount on the debit card 
        may be expended within any 2-month period unless the 
        expenditure is for the acquisition of a single good, service, 
        or lease.
            (8) Acquisitions after the effective date of the debit card 
        stimulus program (but prior to its implementation) shall be 
        reimbursable under the program, as follows:
                    (A) The sales receipt relating to the acquisition 
                shall be presented to the merchant who provided the 
                goods or services.
                    (B) The merchant would place those acquisitions on 
                the debit card once the program is fully implemented.
            (9) The program shall be subject to such other terms and 
        conditions as the Secretary of Commerce shall specify by 
        regulations.
    (g) Eligible Taxpayers.--For purposes of this section--
            (1) In general.--A taxpayer is an eligible taxpayer if the 
        taxpayer is a citizen of the United States.
            (2) Dependents not eligible.--An individual with respect to 
        whom a deduction under section 151 is allowable to another 
        taxpayer for the most recent taxable year for which a return is 
        required (but for any threshold amount) to be filed shall not 
        be treated as an eligible taxpayer for purposes of this 
        section.
            (3) Special rule relating to prisoners.--An individual may 
        not use a debit card issued pursuant to this section during any 
        period of incarceration in a Federal, State, or local prison.
    (h) Employee Retention Tax Credit.--
            (1) In general.--There shall be allowed to the employer of 
        any qualified retained employee a credit against the tax 
        imposed by chapter 1 of the Internal Revenue Code of 1986 in 
        the amount of the employee retention credit.
            (2) Employee retention credit.--
                    (A) In general.--For purposes of paragraph (1), the 
                employee retention credit for the taxable year of the 
                employer which includes the last day of the employee 
                retention period is an amount equal to the excess (if 
                any) of--
                            (i) $3,000 multiplied by the number of 
                        qualified retained employees, less
                            (ii) $3,000 multiplied by the number of 
                        specified dismissed employees.
                    (B) Increase in credit amount.--The $3,000 amount 
                in subparagraph (A)(i) shall be increased to the 
                highest level that the Secretary of the Treasury 
                determines would not cause the aggregate amount of the 
                credits allowed by paragraph (1) to be a revenue loss 
                to the Treasury. For purposes of this subparagraph, the 
                determination shall be based on--
                            (i) the amount of Federal income tax 
                        withheld from each qualified retained employee 
                        during the period of employment under the 
                        program and the employee retention period, and
                            (ii) all unemployment benefits which that 
                        employee would have continued to receive during 
                        the period of employment under the program and 
                        the employee retention period had that employee 
                        not been employed.
            (3) Qualified retained employee.--For purposes of paragraph 
        (1), an employee is a qualified retained employee if the 
        employee--
                    (A) whose hiring date with the employer is after 
                the beginning of the debit card stimulus program and 
                who first begins work before the end of the program, 
                and
                    (B) who, without a break in service, performs 
                services in the United States for the employer for the 
                employee retention period.
            (4) Employee retention period.--For purposes of this 
        subsection, the employee retention period is the 6-month period 
        beginning on the day after the end of the debit card stimulus 
        program.
            (5) Specified dismissed employee.--For purposes of 
        paragraph (1), an employee is a specified dismissed employee of 
        an employer if--
                    (A) the employee was performing services in the 
                United States for the employer before the beginning of 
                the debit card stimulus program, and
                    (B) the employee was separated from service during 
                the 12-month period beginning on the first day of the 
                program.
            (6) Employee.--For purposes of this subsection, an employee 
        shall not be taken into account for purposes of this subsection 
        unless the employee typically performs not less than 35 hours 
        of service (or the equivalent thereof) for the employer. For 
        purposes of the preceding sentence, the term ``hour of 
        service'' means a time of service determined under regulations 
        prescribed by the Secretary of Labor.
            (7) Business credit.--The credit allowed under paragraph 
        (1) shall be treated as a business credit allowed under subpart 
        D of part IV of subchapter A of chapter 1 of the Internal 
        Revenue Code of 1986.
    (i) Regulations.--The Secretary of the Treasury or the Secretary's 
delegate shall issue such regulations as may be necessary to carry out 
this Act.

SEC. 3. APPROPRIATIONS.

    (a) Excess Funds From Operation Enduring Freedom.--Funds made 
available to the Department of Defense for Overseas Contingency 
Operations that are in excess of the amounts required by the Department 
for Operation Enduring Freedom because of the redeployment of members 
of the Armed Forces of the United States from Afghanistan are hereby 
made available to carry out this Act.
    (b) Repatriation of Foreign Earnings.--The amount equal to the 
taxes received in the Treasury of the United States pursuant to any 
provision of law enacted pursuant to an Act of Congress enacted after 
the date of the enactment of this Act which provides for a reduced tax 
rate on profits held outside the United States by domestic corporations 
upon the return of such funds to the United States.
[A]:
Economic Stimulus, Tax Credit Act of 2012 - Directs the Secretary of Commerce to establish a debit card stimulus program for issuing pre-loaded six-month debit cards to eligible taxpayers.

Prescribes the amount on the debit card to be the sum of: (1) $5,000 for a taxpayer who filed a joint income tax return for the first taxable year beginning in 2011; (2) $3,000 for a taxpayer who filed an individual income tax return for the same taxable year; plus (3) $500, but only if the taxpayer uses the debit card to acquire a new U.S.-manufactured passenger automobile by way of an 18-month lease (renewable at the lessee's option).

Limits a debit card to taxpaying U.S. citizens whose gross income does not exceed $50,000 ($75,000 for those filing joint returns), plus a phaseout amount calculated according to a specified formula. Excludes individuals claimed as dependents on another taxpayer's income tax return.

Allows use of the debit card to purchase durable goods, clothes, services (other than medical and business-related legal services) performed within the United States, and the residential home mortgage payments of a debtor at least three months in arrears.

Prohibits the use of a debit card for any purchase of a good or service, or the acquisition of a passenger automobile under a lease, if its cost is greater than the amount provided under the debit card stimulus program.

Prescribes certain other restrictions on the use of a debit card.

Allows an income tax employee retention credit to an employer of any qualified retained employee: (1) whose hiring date with the employer follows the beginning of the debit card stimulus program and who first begins work before the end of the program; and (2) who, without a break in service, performs services in the United States for the employer for the six months following the end of the debit card stimulus program (employee retention period).

Sets the amount of an employee retention credit at the excess (if any) of: (1) $3,000 multiplied by the number of qualified retained employees, minus (2) $3,000 multiplied by the number of specified dismissed employees.

Makes available to carry out this Act any funds made available to the Department of Defense (DOD) for Overseas Contingency Operations in excess of the amounts required by DOD for Operation Enduring Freedom because of the redeployment of members of the U.S. Armed Forces from Afghanistan.