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 ''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.

SOLUTION: 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.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Community Building Code
Administration Grant Act of 2007''.

SEC. 2. GRANT PROGRAM AUTHORIZED.

(a) Grant Authorization.--The Secretary of Housing and Urban
Development shall provide grants to local building code enforcement
departments.
(b) Competitive Awards.--The Secretary shall award grants under
subsection (a) on a competitive basis pursuant to the criteria set
forth in section 6, but also taking into consideration the following:
(1) The financial need of each building code enforcement
department.
(2) The benefit to the local jurisdiction of having an
adequately funded building code enforcement department.
(3) The demonstrated ability of each building code
enforcement department to work cooperatively with other local
code enforcement offices, health departments, and local
prosecutorial agencies.
(c) Maximum Amount.--The maximum amount of any grant awarded under
this section shall not exceed $1,000,000.

SEC. 3. REQUIRED ELEMENTS IN GRANT PROPOSALS.

In order to be eligible for a grant under section 2, a local
building code enforcement department shall submit to the Secretary the
following:
(1) A demonstration of the jurisdiction's needs in
executing building code enforcement administration.
(2) A plan for the use of any funds received under this Act
that addresses the needs discussed in paragraph (1) and that is
consistent with the authorized uses established in section 4.
(3) A plan for local governmental actions to be taken to
establish and sustain local building code enforcement
administration functions, without continuing Federal support,
at a level at least equivalent to that proposed in the grant
application.
(4) A plan to create and maintain a program of public
outreach that includes a regularly updated and readily
accessible means of public communication, interaction, and
reporting regarding the services and work of the local building
code enforcement department to be supported by the grant.
(5) A plan for ensuring the timely and effective
administrative enforcement of building safety and fire
prevention violations.

SEC. 4. USE OF FUNDS; MATCHING FUNDS.

(a) Authorized Uses.--Grants awarded under section 2 may be used by
the grant recipient to supplement existing State or local funding for
building code enforcement administration. Such funds may be used to
increase staffing, provide staff training, increase staff competence
and professional qualifications, support individual certification or
departmental accreditation, or for capital expenditures specifically
dedicated to the administration of the local building code enforcement
department.
(b) Matching Funds Required.--
(1) In general.--To be eligible to receive a grant under
this Act, a local building code enforcement department
serving--
(A) a community that is very economically
disadvantaged, shall provide matching, non-Federal
funds in an amount equal to not less than 5 percent of
the total amount of any grant to be awarded under this
Act;
(B) a community that is moderately economically
disadvantaged, shall provide matching, non-Federal
funds in an amount equal to not less than 10 percent of
the total amount of any grant to be awarded under this
Act; or
(C) any other community, shall provide matching,
non-Federal funds in an amount equal to not less than
20 percent of the total amount of any grant to be
awarded under this Act.
(2) Economic distress.--
(A) In general.--The Secretary may waive the
matching fund requirements under paragraph (1), and
institute, by regulation, new matching fund
requirements based upon the level of economic distress
of the local jurisdiction in which the local building
code enforcement department seeking such grant is
located.
(B) Content of regulations.--Any regulations
instituted under subparagraph (A) shall include--
(i) a method that allows for a comparison
of the degree of economic distress among the
local jurisdictions of grant applicants, as
measured by the differences in the extent of
growth lag, the extent of poverty, and the
adjusted age of housing in such jurisdiction;
and
(ii) any other factor determined to be
relevant by the Secretary in assessing the
comparative degree of economic distress among
such local jurisdictions.
(c) In-Kind Contributions.--In determining the non-Federal share
required to be provided under subsection (b), the Secretary shall
consider in-kind contributions, not to exceed 50 percent of the amount
that the department contributes in non-Federal funds.
(d) Waiver of Matching Requirement.--The Secretary shall waive the
matching fund requirements under subsection (b) for any recipient
jurisdiction that has legislatively dedicated all building code
permitting fees to the conduct of local building code enforcement.

SEC. 5. RATING AND RANKING OF APPLICATIONS.

Eligible applications shall be rated and ranked according to the
criteria described in section 6. All complete applications will be
compared to one another and points assigned on a continuum within each
criterion, with the maximum points awarded to the application that best
meets the criterion.

SEC. 6. CRITERIA.

(a) Need and Community Benefit From Code Enforcement Grant Funds.--
Applications shall be rated and ranked on the degree to which the
application demonstrates the intent and means to ensure cooperative and
effective working relationships between local building code enforcement
officials and other local agencies, as well as a community-oriented
approach to building code enforcement, with the award of points as
follows:

----------------------------------------------------------------------------------------------------------------
Description Maximum Points
----------------------------------------------------------------------------------------------------------------
A detailed description of the capital expenditures to be acquired with 0-10
grant funds and a demonstration that the items' costs are reasonable.
The jurisdiction's need for the capital expenditure and how the grant 0-10
funds will fulfill this need.
The joint benefits provided by the proposed expenditure for the 0-5
following groups or activities: Provide a brief explanation of the
benefit. (1 point will be awarded for each response, 5 points maximum).
1. Code enforcement program.
2. Community or jurisdiction.
3. Interdisciplinary code enforcement team.
4. Housing preservation, rehabilitation programs, or neighborhood
improvement programs.
5. Special needs groups (disabled, elderly or low or very-low income,
etc.).
Does the proposed capital expenditure provide a cost savings benefit to 0-5
the jurisdiction? Provide a brief explanation of the cost savings.
----------------------------------------------------------------------------------------------------------------

(b) Current Code Enforcement and Housing Conservation Plan.--Each
application shall be rated and ranked on the degree to which the local
legislative body in which the applicant resides adopted a ''plan''
which addresses residential structure conservation and building code
enforcement, with the award of points as follows:

----------------------------------------------------------------------------------------------------------------
Description Maximum Points
----------------------------------------------------------------------------------------------------------------
The plan provides for proactive code enforcement (not just responding to 10
complaints), an interdisciplinary approach, and includes funding
options for repairs and rehabilitation.
The plan only provides for proactive code enforcement (not just 8
responding to complaints) and calls for an interdisciplinary approach
and does not address funding options for repairs and rehabilitation.
The plan provides for some type of proactive code enforcement (other 6
than just responding to complaints) but doesn't address coordinated
interdisciplinary activities with other local public agencies or
funding options.
The plan provides for only reactive code enforcement. 4
The plan only refers to a need to preserve and/or improve existing 2
housing stock, without any code enforcement program.
No existing plan. 0
----------------------------------------------------------------------------------------------------------------

(c) Community-Oriented or Interdisciplinary Code Enforcement.--Each
application shall be rated and ranked on the degree to which the
application demonstrates the intent and means to ensure cooperative and
effective working relationships between building code enforcement
officials and other local agencies, as well as a community-oriented
approach to code enforcement, with the award of points as follows:

----------------------------------------------------------------------------------------------------------------
Description Maximum Points
----------------------------------------------------------------------------------------------------------------
Identify current or proposed interdisciplinary code enforcement programs 0-10
or activities and the team members (example: code enforcement, police,
local prosecutors, health department, building and planning, fire,
etc.). Provide a description of the team's code enforcement and
coordination procedures, activities and services provided. If the
current programs or resources are limited in scope, explain how receipt
of the grant will be used to improve the program.
Identify current or proposed community-oriented code enforcement 0-10
programs, activities or services. (Examples: community clean-ups,
Neighborhood Watch programs, community meetings, door-to-door code
enforcement knock and talks, etc.). If the current programs or
resources are limited in scope, explain how receipt of the grant will
be used to improve the program.
----------------------------------------------------------------------------------------------------------------

(d) Proactive Code Enforcement Activities.--Each application shall
be rated and ranked on the effectiveness of the proposed or existing
proactive activities and programs operated by any existing building
code enforcement program, with the award of points as follows:

----------------------------------------------------------------------------------------------------------------
Description Maximum Points
----------------------------------------------------------------------------------------------------------------
Encourages repairs and preservation, rather than demolition or 0-5
abandonment, of substandard residences.
Abatement of (a) lead hazards and lead-based paints, (b) toxic molds and 0-5
dampness, and (c) displacement or relocation of residents.
Community clean-up campaigns, which may include recycling dates, free or 0-5
reduced disposal rates at dumpsite, public clean-up days that encourage
removal of unwanted or excess debris by making available extra trash
pick-ups, dumpsites or trash or recycling containers on specific dates
to dispose of household debris, inoperable vehicles, tires, toxic
materials, etc.
Resource or referral programs for Federal, State, local, and private 0-5
funds and other resources available in your jurisdiction that can
assist with housing rehabilitation and repairs to rectify code
violations.
Public education programs on housing issues. These could include 0-5
community housing meetings dealing with homeownership, tenant/landlord
issues, housing code enforcement, school age children's programs with
coloring books or handouts, housing safety pamphlets, etc.
Programs that encourage community involvement with groups; such as 0-5
schools, church non-profits, community service groups, utility
companies, local stores, housing agency banks, etc.
----------------------------------------------------------------------------------------------------------------

(e) Capacity To Financially and Technically Support Proposed
Capital Expenditures.--Each application shall be rated and ranked on
the degree to which the application demonstrates the jurisdiction's
financial and technical capacity to properly use and successfully
support the proposed capital expenditure during the term of the grant,
with the award of points as follows:

----------------------------------------------------------------------------------------------------------------
Description Maximum Points
----------------------------------------------------------------------------------------------------------------
The anticipated ongoing program funding for the duration of the grant 0-5
program is adequate to financially support the use of the grant-
financed equipment. Include details of funding and technical support
sources for the capital expenditure (examples: insurance, paper,
maintenance, training, supplies, personnel, monthly billing costs,
etc.).
The jurisdiction has the technical capabilities to use and support 0-5
equipment (examples: adequately trained staff or resources to provide
training to operate technical equipment, local service provider for
cell phones or 2-way radios, trained personnel to operate equipment,
etc.).
----------------------------------------------------------------------------------------------------------------

SEC. 7. EVALUATION AND REPORT.

(a) In General.--Grant recipients shall--
(1) be obligated to fully account and report for the use of
all grants funds; and
(2) provide a report to the Secretary on the effectiveness
of the program undertaken by the grantee and any other criteria
requested by the Secretary for the purpose of indicating the
effectiveness of, and ideas for, refinement of the grant
program.
(b) Report.--The report required under subsection (a)(2) shall
include a discussion of--
(1) the specific capabilities and functions in local
building code enforcement administration that were addressed
using funds received under this Act;
(2) the lessons learned in carrying out the plans supported
by the grant; and
(3) the manner in which the programs supported by the grant
are to be maintained by the grantee.
(c) Content of Reports.--The Secretary shall--
(1) require each recipient of a grant under ths Act to file
interim and final reports under subsection (b) to ensure that
grant funds are being used as intended and to measure the
effectiveness and benefits of the grant program; and
(2) develop and maintain a means whereby the public can
access such reports, at no cost, via the Internet.

SEC. 8. DEFINITIONS.

For purposes of this Act, the following definitions shall apply:
(1) Building code enforcement department.--The term
''building code enforcement department'' means the building
code inspection or enforcement agency of a local jurisdiction.
(2) Jurisdiction.--The term ''jurisdiction'' means a city,
county, parish, city and county authority, or city and parish
authority having local authority to enforce building codes and
regulations and collect fees for building permits.
(3) Secretary.--The term ''Secretary'' means the Secretary
of Housing and Urban Development.

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

(a) In General.--There are authorized to be appropriated
$100,000,000 for each of fiscal years 2008 through 2013 to the
Secretary of Housing and Urban Development to carry out the provisions
of this Act.
(b) Reservation.--From the amount made available under subsection
(a), the Secretary may reserve not more than 5 percent for
administrative costs.
(c) Availability.--Any funds appropriated pursuant to subsection
(a) shall remain available until expended.

SOLUTION: Community Building Code Administration Grant Act of 2007 - Requires the Secretary of Housing and Urban Development to award grants, on a competitive basis and with federal matching funds, to qualified local building code enforcement departments to increase staffing, provide staff training, increase staff competence and professional qualifications, support individual certification or departmental accreditation, or for capital expenditures specifically dedicated to department administration.

Sets forth criteria for rating and ranking of grant proposals.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Family Act of 2013''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The American Society of Reproductive Medicine
recognizes infertility as a disease, and the Centers for
Disease Control and Prevention have described infertility as an
emerging public health priority in the United States. Globally,
the World Health Organization also formally recognizes
infertility as a disease.
(2) According to the Centers for Disease Control and
Prevention, approximately 3,000,000 Americans suffer from
infertility.
(3) A portion of those 3,000,000 people are cancer
survivors who were diagnosed as infants, children, or young
adults. Their treatments included chemotherapy, radiation, and
surgery which have led to irreparable damage to their
reproductive systems.
(4) Military families notably are also impacted by
infertility as a result of lower extremity war injuries arising
from the perils of modern warfare. For active duty individuals,
frequent changes in permanent duty station, combat deployments,
and training rotations complicate access to fertility
treatments. In addition, active duty individuals or veterans
have no coverage for in vitro fertilization (IVF) through their
military health insurance and must pay out of pocket for those
expenses, even within military treatment facilities.
(5) For many, the cost of treatment for the disease of
infertility is prohibitive. According to the American Society
for Reproductive Medicine, the cost per cycle of IVF is
approximately $12,500, and on average couples require at least
2 cycles. Many couples have to choose between their desire to
establish a family and their future financial well-being.
(6) Medical insurance coverage for infertility treatments
is sparse and inconsistent at the State level. Only 8 States
have passed laws to require comprehensive infertility coverage,
and under those State laws employer-sponsored plans are exempt;
therefore, coverage for treatments such as IVF is limited.
According to Mercer's 2005 National Survey of Employer-
Sponsored Health Plans, IVF was voluntarily covered by 19
percent of large employer-sponsored health plans and only 11
percent of small employer-sponsored health plans. Even in
States with coverage mandates, out-of-pocket expenses for these
treatments are significant.
(7) According to the latest National Survey of Family
Growth, African-American and Hispanic women are more likely to
be infertile than Caucasian women, yet studies indicate that
they are less likely to use infertility services.

SEC. 3. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 24 the following new section:

''SEC. 23A. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

''(a) Allowance of Credit.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to 50 percent of the
qualified infertility treatment expenses paid or incurred during the
taxable year.
''(b) Limitations.--
''(1) Dollar limitation.--The amount of the credit under
subsection (a) for any taxable year shall not exceed the excess
(if any) of--
''(A) the dollar amount in effect under section
23(b)(1) for the taxable year, over
''(B) the aggregate amount of the credits allowed
under subsection (a) for all preceding taxable years.
''(2) Income limitation.--
''(A) In general.--The amount otherwise allowable
as a credit under subsection (a) for any taxable year
(determined after the application of paragraph (1) and
without regard to this paragraph and subsection (c))
shall be reduced (but not below zero) by an amount
which bears the same ratio to the amount so allowable
as--
''(i) the amount (if any) by which the
taxpayer's adjusted gross income exceeds the
dollar amount in effect under clause (i) of
section 23(b)(2)(A); bears to
''(ii) $40,000.
''(B) Determination of adjusted gross income.--For
purposes of subparagraph (A), adjusted gross income
shall be determined without regard to sections 911,
931, and 933.
''(3) Denial of double benefit.--
''(A) In general.--No credit shall be allowed under
subsection (a) for any expense for which a deduction or
credit is taken under any other provision of this
chapter.
''(B) Grants.--No credit shall be allowed under
subsection (a) for any expense to the extent that
reimbursement or other funds in compensation for such
expense are received under any Federal, State, or local
program.
''(C) Insurance reimbursement.--No credit shall be
allowed under subsection (a) for any expense to the
extent that payment for such expense is made, or
reimbursement for such expense is received, under any
insurance policy.
''(4) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55; over
''(B) the sum of the credits allowable under this
subpart (other than this section) and section 27 for
the taxable year.
''(c) Carryforwards of Unused Credit.--
''(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection
(a) for such succeeding taxable year.
''(2) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(4) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
''(3) Limitation.--No credit may be carried forward under
this subsection to any taxable year after the 5th taxable year
after the taxable year in which the credit arose. For purposes
of the preceding sentence, credits shall be treated as used on
a first-in first-out basis.
''(d) Qualified Infertility Treatment Expenses.--For purposes of
this section--
''(1) In general.--The term 'qualified infertility
treatment expenses' means amounts paid or incurred for the
treatment of infertility via in vitro fertilization if such
treatment is--
''(A) provided by a licensed physician, licensed
surgeon, or other licensed medical practitioner, and
''(B) administered with respect to a diagnosis of
infertility by a physician licensed in the United
States.
''(2) Treatments in advance of infertility arising from
medical treatments.--In the case of expenses incurred in
advance of a diagnosis of infertility for fertility
preservation procedures which are conducted prior to medical
procedures that, as determined by a physician licensed in the
United States, may cause involuntary infertility or
sterilization, such expenses shall be treated as qualified
infertility treatment expenses--
''(A) notwithstanding paragraph (1)(B), and
''(B) without regard to whether a diagnosis of
infertility subsequently results.
Expenses for fertility preservation procedures in advance of a
procedure designed to result in infertility or sterilization
shall not be treated as qualified infertility treatment
expenses.
''(3) Infertility.--The term 'infertility' means the
inability to conceive or to carry a pregnancy to live birth,
including iatrogenic infertility resulting from medical
treatments such as chemotherapy, radiation or surgery. Such
term does not include infertility or sterilization resulting
from a procedure designed for such purpose.
''(e) Eligible Individual.--For purposes of this section, the term
'eligible individual' means an individual--
''(1) who has been diagnosed with infertility by a
physician licensed in the United States, or
''(2) with respect to whom a physician licensed in the
United States has made the determination described in
subsection (d)(2).
''(f) Filing Requirements.--Married taxpayers must file joint
returns. Rules similar to the rules of paragraphs (2), (3), and (4) of
section 21(e) shall apply for purposes of this section.''.
(b) Conforming Amendments.--
(1) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting before the item relating to section 24
the following new item:

''Sec. 23A. Credit for certain infertility treatments.''.
(2) Section 23(c)(1) of such Code is amended by striking
''25D'' and inserting ''23A, 25D,''.
(3) Section 25(e)(1)(C) of such Code is amended by
inserting ''23A,'' before ''25D,''.
(4) Section 1400C(d) of such Code is amended by striking
''section 25D'' and inserting ''sections 23A and 25D''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SOLUTION:
Family Act of 2013 - Amends the Internal Revenue Code to allow a tax credit for 50% of qualified infertility treatment expenses. Limits the dollar amount of such credit to $12,970 for taxable years beginning in 2013, with a phase-out of such credit for taxpayers based on adjusted gross income. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.