TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Eliminating Kickbacks in Recovery
Act of 2018''.

SEC. 2. CRIMINAL PENALTIES.

(a) In General.--Chapter 11 of title 18, United States Code, is
amended by inserting after section 219 the following:
''Sec. 220. Illegal remunerations for referrals to recovery homes and
clinical treatment facilities
''(a) Offense.--Except as provided in subsection (c), it shall be
unlawful to, in or affecting interstate or foreign commerce, knowingly
and willfully--
''(1) solicit or receive any remuneration (including any
kickback, bribe, or rebate) directly or covertly, in cash or in
kind, in return for referring a patient or patronage to a
recovery home or clinical treatment facility;
''(2) being a recovery home or clinical treatment facility,
or an officer or employee of a recovery home or clinical
treatment facility acting in the course of their employment,
pay or offering any remuneration (including any kickback,
bribe, or rebate) directly or covertly, in cash or in kind,
to--
''(A) a person in exchange for the person referring
an individual to that recovery home or clinical
treatment facility; or
''(B) an individual in exchange for that individual
using the services of that recovery home or clinical
treatment facility; or
''(3) being a clinical service provider, or an officer or
employee of a clinical service provider acting in the course of
their employment, pay, solicit, or receive any remuneration
(including any kickback, bribe, or rebate) directly or
covertly, in cash or in kind, to a recovery home or clinical
treatment facility, or to an officer or employee of a recovery
home or clinical treatment facility, in exchange for referring
an individual with a substance use disorder to a clinical
service provider for clinical services.
''(b) Penalty.--Any person who violates subsection (a) shall be
fined not more than $200,000, imprisoned not more than 10 years, or
both.
''(c) Applicability.--Subsection (a) shall not apply to--
''(1) a discount or other reduction in price obtained by a
provider of services or other entity under a health care
benefit program if the reduction in price is properly disclosed
and appropriately reflected in the costs claimed or charges
made by the provider or entity;
''(2) any amount paid by an employer to an employee (who
has a bona fide employment relationship with such employer) for
employment in the provision of covered items or services and
the employee's remuneration is not determined by the number of
individuals referred to a particular recovery home or clinical
treatment facility;
''(3) any amount paid by a vendor of goods or services to a
person authorized to act as a purchasing agent for a group of
individuals or entities who are furnishing services reimbursed
if--
''(A) the person has a written contract, with each
such individual or entity, which specifies the amount
to be paid to the person, which amount may be a fixed
amount or a fixed percentage of the value of the
purchases made by each such individual or entity under
the contract; and
''(B) in the case of a recovery home or clinical
treatment facility that is a provider of services, the
person discloses to the health care benefit program the
remuneration received from each such vendor with
respect to purchases made by or on behalf of the
entity;
''(4) a discount in the price of an applicable drug of a
manufacturer that is furnished to an applicable beneficiary
under the Medicare coverage gap discount program under section
1860D-14A(g) of the Social Security Act (42 U.S.C. 1395w-
114a(g));
''(5) any payment made by a principal to an agent as
compensation for the services of the agent under a personal
services and management contract that meets the requirements of
section 1001.952(d) of title 42, Code of Federal Regulations,
as in effect on the date of enactment of this section;
''(6) a waiver or discount (as defined in section
1001.952(h)(5) of title 42, Code of Federal Regulations, as in
effect on the date of enactment of this section) of any
coinsurance or copayment by a health care benefit program, as
determined by the health care benefit program; or
''(7) any remuneration between a health center or entity
described under clause (i) or (ii) of section 1905(l)(2)(B) of
the Social Security Act (42 U.S.C. 1396d(l)(2)(B)) and any
individual or entity providing goods, items, services,
donations, loans, or a combination thereof, to such health
center entity pursuant to a contract, lease, grant, or other
agreement, if such agreement contributes to the ability of the
health center entity to maintain or increase the availability,
or enhance the quality, of services provided to a medically
underserved population served by the health center entity.
''(d) Intent Requirement.--With respect to a violation of this
section, a person need not have actual knowledge of this section or
specific intent to commit a violation of this section.
''(e) Definitions.--In this section--
''(1) the terms 'applicable beneficiary' and 'applicable
drug' have the meanings given those terms in section 1860D-
14A(g) of the Social Security Act (42 U.S.C. 1395w-114a(g));
''(2) the term 'clinical treatment facility' means a
medical setting other than a hospital that provides
detoxification, risk reduction, outpatient treatment,
residential treatment, or rehabilitation for substance use;
''(3) the term 'health care benefit program' has the
meaning given the term in section 24(b); and
''(4) the term 'recovery home' means a shared living
environment free from alcohol and illicit drug use and centered
on peer support and connections to promote sustained recovery
from substance use disorders.''.
(b) Clerical Amendment.--The table of sections for chapter 11 of
title 18, United States Code, is amended by inserting after the item
related to section 219 the following:

''220. Illegal remunerations for referrals to recovery homes and
clinical treatment facilities.''.

SOLUTION: Eliminating Kickbacks in Recovery Act of 2018 This bill amends the federal criminal code make it a crime to knowingly and willfully solicit, receive, pay, or offer payment for referrals to a recovery home or clinical treatment facility, subject to limitations. A violator is subject to criminal penaltiesa fine, a prison term of up to 10 years, or both.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''State Long-Term Care Partnership Act
of 2005''.

SEC. 2. ALLOWANCE OF ADDITIONAL STATE LONG-TERM CARE PARTNERSHIPS.

(a) In General.--Section 1917(b) of the Social Security Act (42
U.S.C. 1396(b)) is amended--
(1) in paragraph (1)(C)(i), by striking ''shall seek
adjustment'' and inserting ''may seek adjustment'';
(2) in paragraph (1)(C)(ii), by inserting ''Qualified State
Long-Term Care Insurance Partnership or under a'' after
''Clause (i) shall not apply in the case of an individual who
received medical assistance under a''; and
(3) in paragraph (4)(B), by striking ''(and shall include,
in the case of an individual to whom paragraph (1)(C)(i)
applies)''.
(b) Definition of a Qualified State Long-Term Care Insurance
Partnership.--Section 1917(e) of the Social Security Act (42 U.S.C.
1396p(e)) is amended by inserting at the end the following:
''(6) The term 'Qualified State Long-Term Care Insurance
Partnership' means a State plan amendment that provides for the
disregard of any assets or resources in an amount equal to the
insurance benefits payments that are made under a long-term
care insurance policy (including a certificate issued under a
group insurance contract), but only if--
''(A) the policy covers an insured who, at the time
coverage under the policy first becomes effective, is a
resident of such State or of a State that maintains a
Qualified Long-Term Care Insurance Partnership;
''(B) the policy is a qualified long-term care
insurance contract within the meaning of section
7702B(b) of the Internal Revenue Code of 1986;
''(C) the policy provides some level of inflation
protection;
''(D) the policy satisfies any requirements of
State or other applicable law that apply to a long-term
care insurance policy; and
''(E) the issuer of the policy reports--
''(i) to the Secretary, such information or
data as the Secretary may require; and
''(ii) to the State, the information or
data reported to the Secretary (if any), the
information or data required under the minimum
reporting requirements developed under section
2(c)(1) of the State Long-Term Care Partnership
Act of 2005, and such additional information or
data as the State may require.
For purposes of applying this paragraph, if a long-term care
insurance policy is exchanged for another such policy, the date
coverage became effective under the first policy shall
determine when coverage first becomes effective.''.
(c) Regulatory Authority.--Not later than 6 months after the date
of enactment of this Act, the Secretary of Health and Human Services
(in this subsection and subsection (d) referred to as the
''Secretary''), in consultation with the National Association of
Insurance Commissioners, issuers of long-term care insurance policies,
States with experience with long-term care insurance partnership plans,
and other States, shall develop the following requirements and
standards:
(1) Minimum, consistent reporting requirements.--
(A) In general.--Minimum reporting requirements for
issuers of long-term care insurance policies under
Qualified State Long-Term Care Insurance Partnerships
that shall specify the data and information that each
such issuer shall report to the State with which it has
such a partnership. The requirements developed in
accordance with this paragraph shall specify the type
and format of the data and information to be reported
and the frequency with which such reports are to be
made.
(B) State required data.--Nothing in subparagraph
(A) shall be construed as prohibiting a State from
requiring an issuer of a long-term care insurance
policy sold in the State (regardless of whether the
policy is issued under a Qualified State Long-Term Care
Insurance Partnership) to require the issuer to report
State information or data to the State that is in
addition to the information or data required under the
minimum reporting requirements developed under that
subparagraph.
(2) Reciprocity standards.--Standards for ensuring that
long-term care insurance policies issued under a Qualified
State Long-Term Care Insurance Partnership are portable to
other States with such a partnership.
(d) Consumer Education.--The Secretary shall establish procedures
for educating consumers regarding Qualified State Long-Term Care
Insurance Partnerships and long-term care insurance policies issued in
connection with such partnerships.
(e) Annual Reports to Congress.--The Secretary shall annually
report to Congress on the Qualified State Long-Term Care Insurance
Partnerships established in accordance with subsections (b)(1)(C)(ii)
and (e)(6) of section 1917 of the Social Security Act (42 U.S.C.
1396p).
(f) Effective Date.--The amendments made by subsections (a) and (b)
take effect on October 1, 2005.

SOLUTION: State Long-Term Care Partnership Act of 2005 - Amends title XIX (Medicaid) of the Social Security Act to provide for establishment of long-term care insurance partnerships between states and insurers (Qualified State Long-Term Care Insurance Partnerships (QSLTCIPs)). Defines a QSLTCIP as a state plan amendment that provides for the disregard of any assets or resources in an amount equal to the insurance benefits payments made under a long-term care insurance policy (including a certificate issued under a group insurance contract), but only if the policy meets certain requirements, including coverage of an insured who, at the time coverage first becomes effective, is a resident of such state or of a state that maintains a QSLTCIP.

Directs the Secretary to establish procedures for educating consumers regarding QSLTCIPs and long-term care insurance policies issued in connection with them.

PROBLEM: SECTION 1. TAX CREDIT FOR MARGINAL DOMESTIC OIL AND NATURAL GAS WELL
PRODUCTION.

(a) Purpose.--The purpose of this section is to prevent the
abandonment of marginal oil and gas wells responsible for half of the
domestic production of oil and gas in the United States.
(b) Credit for Producing Oil and Gas From Marginal Wells.--Subpart
D of part IV of subchapter A of chapter 1 of the Internal Revenue Code
of 1986 (relating to business credits) is amended by adding at the end
the following new section:

''SEC. 45G. CREDIT FOR PRODUCING OIL AND GAS FROM MARGINAL WELLS.

''(a) General Rule.--For purposes of section 38, the marginal well
production credit for any taxable year is an amount equal to the
product of--
''(1) the credit amount, and
''(2) the qualified crude oil production and the qualified
natural gas production which is attributable to the taxpayer.
''(b) Credit Amount.--For purposes of this section--
''(1) In general.--The credit amount is--
''(A) $3 per barrel of qualified crude oil
production, and
''(B) 50 cents per 1,000 cubic feet of qualified
natural gas production.
''(2) Reduction as oil and gas prices increase.--
''(A) In general.--The $3 and 50 cents amounts
under paragraph (1) shall each be reduced (but not
below zero) by an amount which bears the same ratio to
such amount (determined without regard to this
paragraph) as--
''(i) the excess (if any) of the applicable
reference price over $15 ($1.67 for qualified
natural gas production), bears to
''(ii) $3 ($0.33 for qualified natural gas
production).
The applicable reference price for a taxable year is
the reference price for the calendar year preceding the
calendar year in which the taxable year begins.
''(B) Inflation adjustment.--In the case of any
taxable year beginning in a calendar year after 2002,
each of the dollar amounts contained in subparagraph
(A) shall be increased to an amount equal to such
dollar amount multiplied by the inflation adjustment
factor for such calendar year (determined under section
43(b)(3)(B) by substituting '2001' for '1990').
''(C) Reference price.--For purposes of this
paragraph, the term 'reference price' means, with
respect to any calendar year--
''(i) in the case of qualified crude oil
production, the reference price determined
under section 29(d)(2)(C), and
''(ii) in the case of qualified natural gas
production, the Secretary's estimate of the
annual average wellhead price per 1,000 cubic
feet for all domestic natural gas.
''(c) Qualified Crude Oil and Natural Gas Production.--For purposes
of this section--
''(1) In general.--The terms 'qualified crude oil
production' and 'qualified natural gas production' mean
domestic crude oil or natural gas which is produced from a
marginal well.
''(2) Limitation on amount of production which may
qualify.--
''(A) In general.--Crude oil or natural gas
produced during any taxable year from any well shall
not be treated as qualified crude oil production or
qualified natural gas production to the extent
production from the well during the taxable year
exceeds 1,095 barrels or barrel equivalents.
''(B) Proportionate reductions.--
''(i) Short taxable years.--In the case of
a short taxable year, the limitations under
this paragraph shall be proportionately reduced
to reflect the ratio which the number of days
in such taxable year bears to 365.
''(ii) Wells not in production entire
year.--In the case of a well which is not
capable of production during each day of a
taxable year, the limitations under this
paragraph applicable to the well shall be
proportionately reduced to reflect the ratio
which the number of days of production bears to
the total number of days in the taxable year.
''(3) Definitions.--
''(A) Marginal well.--The term 'marginal well'
means a domestic well--
''(i) the production from which during the
taxable year is treated as marginal production
under section 613A(c)(6), except that '22
degrees' shall be substituted for '20 degrees'
in applying subparagraph (F) thereof, or
''(ii) which, during the taxable year--
''(I) has average daily production
of not more than 25 barrel equivalents,
and
''(II) produces water at a rate not
less than 95 percent of total well
effluent.
''(B) Crude oil, etc.--The terms 'crude oil',
'natural gas', 'domestic', and 'barrel' have the
meanings given such terms by section 613A(e).
''(C) Barrel equivalent.--The term 'barrel
equivalent' means, with respect to natural gas, a
conversion ratio of 6,000 cubic feet of natural gas to
1 barrel of crude oil.
''(d) Other Rules.--
''(1) Production attributable to the taxpayer.--In the case
of a marginal well in which there is more than one owner of
operating interests in the well and the crude oil or natural
gas production exceeds the limitation under subsection (c)(2),
qualifying crude oil production or qualifying natural gas
production attributable to the taxpayer shall be determined on
the basis of the ratio which the taxpayer's revenue interest in
the production bears to the aggregate of the revenue interests
of all operating interest owners in the production.
''(2) Operating interest required.--Any credit under this
section may be claimed only on production which is attributable
to the holder of an operating interest.
''(3) Production from nonconventional sources excluded.--In
the case of production from a marginal well which is eligible
for the credit allowed under section 29 for the taxable year,
no credit shall be allowable under this section unless the
taxpayer elects not to claim the credit under section 29 with
respect to the well.''.
(c) Credit Treated as Business Credit.--Section 38(b) of the
Internal Revenue Code of 1986 is amended by striking ''plus'' at the
end of paragraph (14), by striking the period at the end of paragraph
(15) and inserting '', plus'', and by adding at the end the following
new paragraph:
''(16) the marginal oil and gas well production credit
determined under section 45G(a).''.
(d) Credit Allowed Against Regular and Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of the
Internal Revenue Code of 1986 (relating to limitation based on
amount of tax) is amended by redesignating paragraph (3) as
paragraph (4) and by inserting after paragraph (2) the
following new paragraph:
''(3) Special rules for marginal oil and gas well
production credit.--
''(A) In general.--In the case of the marginal oil
and gas well production credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) subparagraphs (A) and (B)
thereof shall not apply, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the marginal
oil and gas well production credit).
''(B) Marginal oil and gas well production
credit.--For purposes of this subsection, the term
'marginal oil and gas well production credit' means the
credit allowable under subsection (a) by reason of
section 45G(a).''.
(2) Conforming amendment.--Subclause (II) of section
38(c)(2)(A)(ii) of such Code is amended by inserting ''or the
marginal oil and gas well production credit'' after
''employment credit''.
(e) Carryback.--Subsection (a) of section 39 of the Internal
Revenue Code of 1986 (relating to carryback and carryforward of unused
credits generally) is amended by adding at the end the following new
paragraph:
''(3) 10-year carryback for marginal oil and gas well
production credit.--In the case of the marginal oil and gas
well production credit (as defined in section 38(c)(3))--
''(A) this section shall be applied separately from
the business credit (other than the marginal oil and
gas well production credit),
''(B) paragraph (1) shall be applied by
substituting '10 taxable years' for '1 taxable years'
in subparagraph (A) thereof, and
''(C) paragraph (2) shall be applied--
''(i) by substituting '31 taxable years'
for '21 taxable years' in subparagraph (A)
thereof, and
''(ii) by substituting '30 taxable years'
for '20 taxable years' in subparagraph (B)
thereof.''.
(f) Coordination With Section 29.--Section 29(a) of the Internal
Revenue Code of 1986 is amended by striking ''There'' and inserting
''At the election of the taxpayer, there''.
(g) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following item:

''45G. Credit for producing oil and gas
from marginal wells.''.
(h) Effective Date.--The amendments made by this section shall
apply to production in taxable years beginning after December 31, 2001.

SEC. 2. ELECTION TO EXPENSE GEOLOGICAL AND GEOPHYSICAL EXPENDITURES AND
DELAY RENTAL PAYMENTS.

(a) Purpose.--The purpose of this section is to recognize that
geological and geophysical expenditures and delay rentals are ordinary
and necessary business expenses that should be deducted in the year the
expense is incurred.
(b) Election To Expense Geological and Geophysical Expenditures.--
(1) In general.--Section 263 of the Internal Revenue Code
of 1986 (relating to capital expenditures) is amended by adding
at the end the following new subsection:
''(j) Geological and Geophysical Expenditures for Domestic Oil and
Gas Wells.--Notwithstanding subsection (a), a taxpayer may elect to
treat geological and geophysical expenses incurred in connection with
the exploration for, or development of, oil or gas within the United
States (as defined in section 638) as expenses which are not chargeable
to capital account. Any expenses so treated shall be allowed as a
deduction in the taxable year in which paid or incurred.''.
(2) Conforming amendment.--Section 263A(c)(3) of such Code
is amended by inserting ''263(j),'' after ''263(i),''.
(3) Effective date.--
(A) In general.--The amendments made by this
subsection shall apply to expenses paid or incurred
after the date of the enactment of this Act.
(B) Transition rule.--In the case of any expenses
described in section 263(j) of the Internal Revenue
Code of 1986, as added by this subsection, which were
paid or incurred on or before the date of the enactment
of this Act, the taxpayer may elect, at such time and
in such manner as the Secretary of the Treasury may
prescribe, to amortize the suspended portion of such
expenses over the 36-month period beginning with the
month in which the date of the enactment of this Act
occurs. For purposes of this subparagraph, the
suspended portion of any expense is that portion of
such expense which, as of the first day of the 36-month
period, has not been included in the cost of a property
or otherwise deducted.
(c) Election To Expense Delay Rental Payments.--
(1) In general.--Section 263 of the Internal Revenue Code
of 1986 (relating to capital expenditures), as amended by
subsection (b)(1), is amended by adding at the end the
following new subsection:
''(k) Delay Rental Payments for Domestic Oil and Gas Wells.--
''(1) In general.--Notwithstanding subsection (a), a
taxpayer may elect to treat delay rental payments incurred in
connection with the development of oil or gas within the United
States (as defined in section 638) as payments which are not
chargeable to capital account. Any payments so treated shall be
allowed as a deduction in the taxable year in which paid or
incurred.
''(2) Delay rental payments.--For purposes of paragraph
(1), the term 'delay rental payment' means an amount paid for
the privilege of deferring the drilling of an oil or gas well
under an oil or gas lease.''.
(2) Conforming amendment.--Section 263A(c)(3) of such Code,
as amended by subsection (b)(2), is amended by inserting
''263(k),'' after ''263(j),''.
(3) Effective date.--
(A) In general.--The amendments made by this
subsection shall apply to payments made or incurred
after the date of the enactment of this Act.
(B) Transition rule.--In the case of any expenses
described in section 263(k) of the Internal Revenue
Code of 1986, as added by this subsection, which were
paid or incurred on or before the date of the enactment
of this Act, the taxpayer may elect, at such time and
in such manner as the Secretary of the Treasury may
prescribe, to amortize the suspended portion of such
expenses over the 36-month period beginning with the
month in which the date of the enactment of this Act
occurs. For purposes of this subparagraph, the
suspended portion of any expense is that portion of
such expense which, as of the first day of the 36-month
period, has not been included in the cost of a property
or otherwise deducted.

SOLUTION:
Amends the Internal Revenue Code to allow a tax credit for marginal domestic oil and natural gas well production during any taxable year in the amount of $3 per barrel of qualified crude oil production and 50 cents per 1,000 cubic feet of qualified natural gas production, reduced, but not below zero, as oil and gas prices increase. States that the limitation to the general business credit, based on the amount of tax, shall not be reduced by the amount of the marginal oil and gas well credit.Allows both geological and geophysical expenditures on domestic oil and gas exploration and development and delay rental payments, at the taxpayer's election, to be deducted from gross income at the time incurred.