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SECTION 1. NATIONAL GUARD OPERATION ABOUT FACE TO PROVIDE LIFE-SKILLS 
              FOR AT RISK YOUTH.

    (a) Chapter 5 of title 32, United States Code, is amended by adding 
at the end the following new section:
``Sec. 510. National Guard operation about face to provide life-skills 
              for at-risk youth
    ``(a) Program Authority and Purpose.--The Secretary of Defense, 
through the Chief, National Guard Bureau, may use the National Guard to 
conduct an at-risk youth life skills program to be known as `National 
Guard Operation About Face', which shall be a community based outreach 
program for at-risk youth, which shall include after-school and summer 
classes to provide academic skills, computer literacy, employability 
skills, life-coping skills, and communication skills supplemented with 
work experience activities to create vibrant communities that foster 
economic opportunity and encourage life-long learning.
    ``(b) Conduct of the Program.--(1) The Secretary of Defense shall 
provide for the conduct of the National Guard Operation About Face in 
such States as the Secretary considers to be appropriate.
    ``(2) The Secretary shall carry out the National Guard Operation 
About Face using--
            ``(A) funds appropriated directly to the Secretary of 
        Defense for the program; and
            ``(B) nondefense funds made available or transferred to the 
        Secretary of Defense by other Federal agencies to support the 
        program.
    ``(3) For purposes of a transfer under paragraph (2)(B), 
administration of the National Guard Operation About Face is a good or 
service for which an agency agreement may be entered into under section 
1535 of title 31, United States Code.
    ``(c) Program Agreements.--(1) To carry out the National Guard 
Operation About Face in a State, the Secretary of Defense shall enter 
into an agreement with the Governor of the State, or in the case of the 
District of Columbia National Guard, with the commanding general of the 
District of Columbia National, under which the Governor or the 
commanding general will establish, organize, and administer the 
National Guard Operation About Face in the State.
    ``(2) The agreement may provide for the Secretary to provide funds 
to the State for civilian personnel costs attributable to the use of 
civilian employees of the National Guard in the conduct of the National 
Guard Operation About Face.
    ``(d) Persons Eligible To Participate in Program.--Any at risk 
youth may participate in the National Guard Operation About Face. The 
Secretary of Defense shall prescribe the standards and procedures for 
selecting participants from among at risk youth.
    ``(e) Authorized Benefits for Participants.--To the extent provided 
in an agreement entered into in accordance with subsection (c):
            ``(1) Any funds made available or transferred to the 
        Secretary of Defense by other Federal agencies under section 
        (b)(2)(B) of this section may be used to provide a stipend to 
        participants for the work experience portion of the National 
        Guard Operation About Face:
                    ``(A) For the original purpose for which the funds 
                were appropriated and in accordance with the 
                regulations of the Federal agency from which the funds 
                were made available or transferred.
                    ``(B) For the purpose for which defense funds are 
                appropriated and in accordance with the regulations 
                prescribed by the Secretary of Defense for the National 
                Guard Operation About Face.
                    ``(C) In the case of a conflict between the 
                regulations described in paragraph (A) and (B), the 
                regulations of the Federal agency from which the funds 
                were made available or transferred shall apply.
            ``(2) A participant in the national Guard Operation About 
        Face may receive the following additional benefits in 
        connection with the program:
                    ``(A) Light refreshments.
                    ``(B) Transportation.
                    ``(C) Supplies.
                    ``(D) Services.
    ``(f) Program Personnel.--Personnel of the National Guard of a 
State in which the National Guard Operation About Face is conducted may 
serve on full-time National Guard duty for the purpose of providing 
managerial, administrative, training, or supporting services for the 
program.
    ``(g) Equipment and Facilities.--Equipment and facilities of the 
National Guard, including military property of the United States issued 
to the National Guard, may be used in carrying out the National Guard 
Operation About Face.
    ``(h) Supplemental Resources.--To carry out the National Guard 
Operation About Face in a State, the Governor of the State or, in the 
case of the District of Columbia, the commanding general of the 
District of Columbia National Guard, may supplement funds made 
available under the program out of other resources (including gifts) 
available to the Governor or the commanding general. The Governor or 
the commanding Federal may accept, use, and dispose of gifts or 
donations of money, other property or services for the National Guard 
Operation About Face.
    ``(i) Definitions.--In this section:
            ``(1) The term `State' includes the Commonwealth of Puerto 
        Rico, the territories, and the District of Columbia.
            ``(2) The term `at-risk youth' has the same meaning given 
        that term in section 1432 of the Elementary and Secondary 
        Education Act of 1965 (20 U.S.C. 6472.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by adding at the end the following new item:

``510. National Guard operation about face to provide life-skills for 
                            at-risk youth.''.
Authorizes the Secretary of Defense, through the Chief, National Guard Bureau, to use the National Guard to conduct an at-risk youth life skills program to be known as "National Guard Operation About Face." Requires such program to: (1) be a community-based outreach program for at-risk youth; and (2) include after-school and summer classes to provide academic skills, computer literacy, employability skills, life-coping skills, and communication skills supplemented with work experience activities. Requires agreements with State governors and the commanding general of the District of Columbia National Guard to carry out the program. Directs the Secretary to prescribe standards and procedures for selecting program participants from at risk youth. Authorizes the use of State National Guard personnel, equipment, and facilities, as well as State supplemental resources, in support of such program.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Social Security and Medicare 
Protection Act''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds that--
            (1) fiscal pressures will mount as an aging population 
        increases the Government's obligations to provide retirement 
        income and health services;
            (2) Social Security and Medicare surpluses should be 
        reserved for strengthening and preserving the Social Security 
        trust funds; and
            (3) preserving Social Security and Medicare surpluses would 
        restore confidence in the long-term financial integrity of 
        Social Security and Medicare.
    (b) Purpose.--It is the purpose of this Act to prevent the Social 
Security and Medicare hospital insurance trust funds from being used 
for any purpose other than providing retirement and health security.

SEC. 3. PROTECTION OF SOCIAL SECURITY AND MEDICARE SURPLUSES.

    (a) Protection of Social Security and Medicare Surpluses.--Title 
III of the Congressional Budget Act of 1974 is amended by adding at the 
end the following new section:

   ``protection for social security and hospital insurance surpluses

    ``Sec. 316.  (a) Protection for Social Security and Hospital 
Insurance Surpluses.--
            ``(1) Concurrent resolutions on the budget.--
                    ``(A) In general.--It shall not be in order in the 
                House of Representatives or the Senate to consider any 
                concurrent resolution on the budget, or an amendment 
                thereto or conference report thereon, that would set 
                forth a surplus for any fiscal year that is less than 
                the surplus of the Federal Hospital Insurance Trust 
                Fund for that fiscal year.
                    ``(B) Exception.--(i) Subparagraph (A) shall not 
                apply to the extent that a violation of such 
                subparagraph would result from an assumption in the 
                resolution, amendment, or conference report, as 
                applicable, of an increase in outlays or a decrease in 
                revenue relative to the baseline underlying that 
                resolution for social security reform legislation or 
                medicare reform legislation for any such fiscal year.
                    ``(ii) If a concurrent resolution on the budget, or 
                an amendment thereto or conference report thereon, 
                would be in violation of subparagraph (A) because of an 
                assumption of an increase in outlays or a decrease in 
                revenue relative to the baseline underlying that 
                resolution for social security reform legislation or 
                medicare reform legislation for any such fiscal year, 
                then that resolution shall include a statement 
                identifying any such increase in outlays or decrease in 
                revenue.
            ``(2) Spending and tax legislation.--
                    ``(A) In general.--It shall not be in order in the 
                House of Representatives or the Senate to consider any 
                bill, joint resolution, amendment, motion, or 
                conference report if--
                            ``(i) the enactment of that bill or 
                        resolution, as reported;
                            ``(ii) the adoption and enactment of that 
                        amendment; or
                            ``(iii) the enactment of that bill or 
                        resolution in the form recommended in that 
                        conference report,
                would cause the surplus for any fiscal year covered by 
                the most recently agreed to concurrent resolution on 
                the budget to be less than the surplus of the Federal 
                Hospital Insurance Trust Fund for that fiscal year.
                    ``(B) Exception.--Subparagraph (A) shall not apply 
                to social security reform legislation or medicare 
                reform legislation.
    ``(b) Enforcement.--
            ``(1) Budgetary levels with respect to concurrent 
        resolutions on the budget.--For purposes of enforcing any point 
        of order under subsection (a)(1), the surplus for any fiscal 
        year shall be--
                    ``(A) the levels set forth in the later of the 
                concurrent resolution on the budget, as reported, or in 
                the conference report on the concurrent resolution on 
                the budget; and
                    ``(B) adjusted to the maximum extent allowable 
                under all procedures that allow budgetary aggregates to 
                be adjusted for legislation that would cause a decrease 
                in the surplus for any fiscal year covered by the 
                concurrent resolution on the budget (other than 
                procedures described in paragraph (2)(A)(ii)).
            ``(2) Current levels with respect to spending and tax 
        legislation.--
                    ``(A) In general.--For purposes of enforcing 
                subsection (a)(2), the current levels of the surplus 
                for any fiscal year shall be--
                            ``(i) calculated using the following 
                        assumptions--
                                    ``(I) direct spending and revenue 
                                levels at the baseline levels 
                                underlying the most recently agreed to 
                                concurrent resolution on the budget; 
                                and
                                    ``(II) for the budget year, 
                                discretionary spending levels at 
                                current law levels and, for outyears, 
                                discretionary spending levels at the 
                                baseline levels underlying the most 
                                recently agreed to concurrent 
                                resolution on the budget; and
                            ``(ii) adjusted for changes in the surplus 
                        levels set forth in the most recently agreed to 
                        concurrent resolution on the budget pursuant to 
                        procedures in such resolution that authorize 
                        adjustments in budgetary aggregates for updated 
                        economic and technical assumptions in the mid-
                        session report of the Director of the 
                        Congressional Budget Office.
                Such revisions shall be included in the first current 
                level report on the congressional budget submitted for 
                publication in the Congressional Record after the 
                release of such mid-session report.
                    ``(B) Budgetary treatment.--Outlays (or receipts) 
                for any fiscal year resulting from social security or 
                medicare reform legislation in excess of the amount of 
                outlays (or less than the amount of receipts) for that 
                fiscal year set forth in the most recently agreed to 
                concurrent resolution on the budget or the section 
                302(a) allocation for such legislation, as applicable, 
                shall not be taken into account for purposes of 
                enforcing any point of order under subsection (a)(2).
            ``(3) Disclosure of hi surplus.--For purposes of enforcing 
        any point of order under subsection (a), the surplus of the 
        Federal Hospital Insurance Trust Fund for a fiscal year shall 
        be the levels set forth in the later of the report accompanying 
        the concurrent resolution on the budget (or, in the absence of 
        such a report, placed in the Congressional Record prior to the 
        consideration of such resolution) or in the joint explanatory 
        statement of managers accompanying such resolution.
    ``(c) Additional Content of Reports Accompanying Budget Resolutions 
and of Joint Explanatory Statements.--The report accompanying any 
concurrent resolution on the budget and the joint explanatory statement 
accompanying the conference report on each such resolution shall 
include the levels of the surplus in the budget for each fiscal year 
set forth in such resolution and of the surplus or deficit in the 
Federal Hospital Insurance Trust Fund, calculated using the assumptions 
set forth in subsection (b)(2)(A).
    ``(d) Definitions.--As used in this section:
            ``(1) The term `medicare reform legislation' means a bill 
        or a joint resolution to save Medicare that includes a 
        provision stating the following: `For purposes of section 
        316(a) of the Congressional Budget Act of 1974, this Act 
        constitutes medicare reform legislation.'.
            ``(2) The term `social security reform legislation' means a 
        bill or a joint resolution to save social security that 
        includes a provision stating the following: `For purposes of 
        section 316(a) of the Congressional Budget Act of 1974, this 
        Act constitutes social security reform legislation.'.
    ``(e) Waiver and Appeal.--Subsection (a) may be waived or suspended 
in the Senate only by an affirmative vote of three-fifths of the 
Members, duly chosen and sworn. An affirmative vote of three-fifths of 
the Members of the Senate, duly chosen and sworn, shall be required in 
the Senate to sustain an appeal of the ruling of the Chair on a point 
of order raised under this section.
    ``(f) Effective Date.--This section shall cease to have any force 
or effect upon the enactment of social security reform legislation and 
medicare reform legislation.''.
    (b) Conforming Amendment.--The item relating to section 316 in the 
table of contents set forth in section 1(b) of the Congressional Budget 
and Impoundment Control Act of 1974 is amended to read as follows:

``Sec. 316. Protection for Social Security and hospital insurance 
                            surpluses.''.

SEC. 4. PRESIDENT'S BUDGET.

    (a) Protection of Social Security and Medicare Surpluses.--If the 
budget of the Government submitted by the President under section 
1105(a) of title 31, United States Code, recommends a surplus for any 
fiscal year that is less than the surplus of the Federal Hospital 
Insurance Trust Fund for that fiscal year, then it shall include a 
detailed proposal for social security reform legislation or medicare 
reform legislation.
    (b) Effective Date.--Subsection (a) shall cease to have any force 
or effect upon the enactment of social security reform legislation and 
medicare reform legislation as defined by section 316(d) of the 
Congressional Budget Act of 1974.
Social Security and Medicare Protection Act - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any concurrent resolution on the budget (or related measure) that would set forth a surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year.

Creates an exception to such point of order if a violation of it would result from an assumption in the measure of an increase in outlays or a decrease in revenue relative to the baseline underlying the measure for Social Security or Medicare reform legislation for any such year.

Makes it out of order in the House of Representatives or the Senate to consider any (spending or tax) measure if its enactment would cause the surplus for any fiscal year covered by the most recently agreed to budget resolution to be less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year. Creates an exception to such point of order similar to the other one.

Declares that, if the President's budget recommends an on-budget surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year, then it shall include a detailed proposal for Social Security or Medicare reform legislation.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Tax Relief for 
Business Growth and Sustainability Act of 2009''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
                  TITLE I--ESTATE AND GIFT TAX REFORM

Sec. 101. Repeal of carryover basis; increased exclusion amount; 
                            maximum 35 percent rate.
Sec. 102. Increase in deduction for family-owned businesses.
Sec. 103. Exclusion from gross estate of value of principal residence.
              TITLE II--TREATMENT OF SMALL BUSINESS STOCK

Sec. 201. Full exclusion from gross income of gain from qualified small 
                            business stock.
Sec. 202. Repeal of alternative minimum tax treatment of qualified 
                            small business stock gain as item of tax 
                            preference.
              TITLE III--RELIEF FOR GOVERNMENT CONTRACTORS

Sec. 301. Repeal of withholding tax on government contractors.

                  TITLE I--ESTATE AND GIFT TAX REFORM

SEC. 101. REPEAL OF CARRYOVER BASIS; INCREASED EXCLUSION AMOUNT; 
              MAXIMUM 35 PERCENT RATE.

    (a) EGTRRA Sunset Not To Apply.--Section 901 of the Economic Growth 
and Tax Relief Reconciliation Act of 2001 shall not apply to title V of 
such Act (other than subtitles A and E, and sections 511(d) and 
521(b)(2), thereof).
    (b) $5,000,000 Applicable Exclusion Amount.--Subsection (c) of 
section 2010 of the Internal Revenue Code of 1986 is amended by 
striking all that follows ``the applicable exclusion amount'' and 
inserting ``. For purposes of the preceding sentence, the applicable 
exclusion amount is $5,000,000.''.
    (c) Maximum Estate and Gift Tax Rate 35 Percent.--Paragraph (1) of 
section 2001(c) of such Code is amended by striking the last 7 items in 
the table and inserting the following new item:


``Over $500,000..............................  $155,800, plus 35 percent of the excess of such amount over
                                                $500,000.''.
 

    (d) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2010.

SEC. 102. INCREASE IN DEDUCTION FOR FAMILY-OWNED BUSINESSES.

    (a) In General.--
            (1) Increase.--Paragraph (2) of section 2057(a) of the 
        Internal Revenue Code of 1986 is amended by striking 
        ``$675,000'' and inserting ``$5,000,000''.
            (2) Allowed in addition to applicable credit amount.--
        Subsection (a) of section 2057 of such Code is amended by 
        striking paragraph (3).
    (b) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2010.

SEC. 103. EXCLUSION FROM GROSS ESTATE OF VALUE OF PRINCIPAL RESIDENCE.

    (a) In General.--Subchapter A of chapter 11 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 2059. PRINCIPAL RESIDENCE.

    ``(a) In General.--For purposes of the tax imposed by section 2001, 
in the case of a decedent who was (at the date of the decedent's death) 
a citizen or resident of the United States, the value of the taxable 
estate shall be determined by deducting from the value of the gross 
estate the adjusted value of any residence if--
            ``(1) such residence is included in determining the value 
        of the gross estate,
            ``(2) such residence is located in the United States, and
            ``(3) during the 8-year period ending on the date of the 
        decedent's death, there have been periods aggregating 5 years 
        during which such residence was owned by the decedent or a 
        member of the decedent's family and used by the decedent or 
        such a member as their principal residence (within the meaning 
        of section 121).
    ``(b) Limitation.--The deduction allowed by this section shall not 
exceed $2,000,000.
    ``(c) Adjusted Value.--For purposes of this section, the adjusted 
value of property is the value of such property for purposes of this 
chapter, reduced by amounts allowable as a deduction in respect to such 
property under paragraph (4) of section 2053(a).''.
    (b) Clerical Amendment.--The table of sections for subchapter A of 
chapter 11 of such Code is amended by adding at the end the following 
new item:

``Sec. 2059. Principal residence.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2010.

              TITLE II--TREATMENT OF SMALL BUSINESS STOCK

SEC. 201. FULL EXCLUSION FROM GROSS INCOME OF GAIN FROM QUALIFIED SMALL 
              BUSINESS STOCK.

    (a) In General.--Paragraph (1) of section 1202(a) of the Internal 
Revenue Code of 1986 is amended by striking ``50 percent of''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.

SEC. 202. REPEAL OF ALTERNATIVE MINIMUM TAX TREATMENT OF QUALIFIED 
              SMALL BUSINESS STOCK GAIN AS ITEM OF TAX PREFERENCE.

    (a) In General.--Subsection (a) of section 57 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (7).
    (b) Conforming Amendment.--Subclause (II) of section 
53(d)(1)(B)(ii) of such Code is amended by striking ``, (5), and (7)'' 
and inserting ``and (5)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

              TITLE III--RELIEF FOR GOVERNMENT CONTRACTORS

SEC. 301. REPEAL OF WITHHOLDING TAX ON GOVERNMENT CONTRACTORS.

    Section 3402 of the Internal Revenue Code of 1986 is amended by 
striking subsection (t).

Tax Relief for Business Growth and Sustainability Act of 2009 - Makes the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010) inapplicable to its estate and gift tax provisions, except for the repeal of the carryover basis.

Amends the Internal Revenue Code to: (1) allow a permanent increase (to $5 million) in the estate tax exclusion and a reduction in the maximum estate tax rate to 35%; (2) increase to $5 million the estate tax deduction for interests in family-owned businesses; (3) allow an estate tax deduction, up to $2 million, of the value of the principal residence of a decedent; (4) increase from 50 to 100% the exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years; (5) eliminate gain from the sale of qualified small business stock in calculating the alternative minimum tax (AMT); and (6) repeal the requirement that federal, state, and local governmental entities withhold 3% of payments due to vendors providing goods and services to such entities.