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SECTION 1. EXTENDED PHASE-IN OF THE INPATIENT REHABILITATION FACILITY
CLASSIFICATION CRITERIA.

(a) In General.--Section 5005 of the Deficit Reduction Act of 2005
is amended--
(1) in subsection (a), by striking ''apply the applicable
percent specified in subsection (b)'' and inserting ''require a
compliance rate that is no greater than the 60 percent
compliance rate that became effective for cost reporting
periods beginning on or after July 1, 2006''; and
(2) by amending subsection (b) to read as follows:
''(b) Continued Use of Comorbidities.--For cost reporting periods
beginning on or after July 1, 2008, the Secretary shall include
patients with comorbidities as described in section 412.23(b)(2)(i) of
title 42, Code of Federal Regulations (as in effect as of January 1,
2007), in the inpatient population that counts towards the percent
specified in subsection (a).''.
(b) Medical Necessity Criteria for Beneficiaries Served in
Rehabilitation Hospitals and Units.--The Centers for Medicare &
Medicaid Services and Medicare fiscal intermediaries, Medicare
administrative contractors, recovery audit contractors, and other
government agents shall use and apply the criteria established in HCFA
Ruling 85-2, as issued on July 31, 1985 (50 Fed. Reg. 31040), as the
sole standard for determining the medical necessity of services
provided by inpatient rehabilitation hospitals and units to Medicare
beneficiaries under title XVIII of the Social Security Act.

SEC. 2. RECOMMENDATIONS FOR CLASSIFYING INPATIENT REHABILITATION
HOSPITALS AND UNITS.

(a) Report to Congress.--Not later than 12 months after the date of
the enactment of this Act, the Secretary of Health and Human Services,
in consultation with physicians, administrators of inpatient
rehabilitation and acute care hospitals, Medicare beneficiaries, and
trade organizations representing inpatient rehabilitation hospitals and
units, shall submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a report
that includes--
(1) an examination of the impact of the 75 percent rule on
the Medicare program and the specific impact of the rule on
Medicare beneficiaries; and
(2) alternatives to the 75 percent rule policy for
determining exclusion criteria for inpatient rehabilitation
hospital and unit designation under the Medicare program,
including determining clinical appropriateness of inpatient
rehabilitation hospital and unit admissions, and including
alternative criteria based solely on a measure of a patient's
functional status which is independent of diagnosis.
For the purposes of this section, the term ''75 percent rule'' means
the requirement of section 412.23(b)(2) of title 42, Code of Federal
Regulations, that 75 percent of the patients of a rehabilitation
hospital or converted rehabilitation unit are in 1 or more of 13 listed
treatment categories.
(b) Considerations.--In developing the report described in
subsection (a), the Secretary shall include the following:
(1) The effect of the 75 percent rule on access to
inpatient hospital rehabilitation care by Medicare
beneficiaries and the effectiveness of care available to such
beneficiaries in other health care settings.
(2) A comparative analysis of the overall Medicare system
costs, including Medicare expenditures to acute care hospitals,
home health agencies, skilled nursing facilities, and long-term
care hospitals, resulting from implementation of the 75 percent
rule.
(3) A analysis that compares the quality, cost, and patient
outcomes of inpatient rehabilitation services among different
post-acute care settings, including whether the Medicare
program and Medicare beneficiaries may incur higher costs of
care for the entire episode of illness because of factors such
as--
(A) readmissions to acute care hospitals that could
have been avoided absent the 75 percent rule; or
(B) extended lengths of stay in post-acute settings
other than a rehabilitation hospital or unit because
beneficiaries were denied access to care in such a
hospital or unit due to the 75 percent rule.

SEC. 3. TECHNICAL CORRECTION FOR INPATIENT REHABILITATION HOSPITALS AND
UNITS NOMENCLATURE.

(a) In General.--Section 1886(j) of the Social Security Act (42
U.S.C. 1395ww(j)) is amended--
(1) in paragraph (1)(A), by striking ''(in this subsection
referred to as a 'rehabilitation facility'), other than a
facility'' and inserting ''other than a hospital or unit'';
(2) by striking ''rehabilitation facility'' and
''facility'' and inserting ''inpatient rehabilitation hospital
or a rehabilitation unit'' and ''hospital or unit'',
respectively, each place it appears;
(3) by striking ''rehabilitation facilities'' and inserting
''inpatient rehabilitation hospitals or rehabilitation units''
each place it appears; and
(4) in paragraph (6), by striking ''rehabilitation
facilities' costs'' and inserting ''costs of inpatient
rehabilitation hospitals or rehabilitation units''.
(b) Use of the Term ''IRH/U''.--The Secretary of Health and Human
Services shall, under regulation and Medicare program guidance, use the
term ''inpatient rehabilitation hospital/unit'' or ''IRH/U'' to refer
to entities receiving payment for inpatient rehabilitation services
under section 1886(j) of the Social Security Act (42 U.S.C. 1395ww(j)).

SEC. 4. EFFECTIVE DATE.

Sections 1 and 3 of this Act shall take effect on July 1, 2007, and
section 2 shall take effect on the date of the enactment of this Act.
Amends the Deficit Reduction Act of 2005 to revise the classification criterion used to determine whether a hospital or hospital unit is an inpatient rehabilitation facility under title XVIII (Medicare) of the Social Security Act. Eliminates the current schedule of applicable percentages. Directs the Secretary of Health and Human Services, instead, to require in the classification criterion a compliance rate no greater than the 60% compliance rate that became effective for cost reporting periods beginning on or after July 1, 2006.

Requires the Secretary, for cost reporting periods beginning on or after July 1, 2008, to include patients with comorbidity in the inpatient population that counts towards such 60% compliance rate.

Requires the Centers for Medicare & Medicaid Services and Medicare fiscal intermediaries, Medicare administrative contractors, recovery audit contractors, and other government agents to use and apply the criteria established in HCFA Ruling 85-2, as issued on July 31, 1985, as the sole standard for determining the medical necessity of servivces provided by inpatient rehabilitation hospitals and units to Medicare beneficiaries.

Directs the Secretary to report to specified congressional committees: (1) an examination of the impact of the 75% rule on the Medicare program, and specifically on Medicare beneficiaries; and (2) alternatives to the 75% rule policy for determining exclusion criteria for inpatient rehabilitation hospital and unit designation under the Medicare program.

SECTION 1. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR
NONCOMMERCIAL AIRCRAFT PROPERTY.

(a) In General.--Section 168 of the Internal Revenue Code of 1986
is amended by adding at the end the following:
''(o) Special Allowance for Noncommercial Airplanes.--
''(1) Additional allowance.--
''(A) In general.--In the case of any qualified
noncommercial aircraft to which this subparagraph
applies--
''(i) the depreciation deduction provided
by section 167(a) for the taxable year in which
such property is placed in service shall
include an allowance equal to 50 percent of the
adjusted basis of the qualified noncommercial
aircraft property, and
''(ii) the adjusted basis of the qualified
noncommercial aircraft property shall be
reduced by the amount of such deduction before
computing the amount otherwise allowable as a
depreciation deduction under this chapter for
such taxable year and any subsequent taxable
year.
''(B) Application to aircraft purchased in 2010 or
2011.--Subparagraph (A) applies to qualified
noncommercial aircraft property placed in service after
December 31, 2009, and before January 1, 2012, which
is--
''(i) acquired by the taxpayer after
December 31, 2009, and before January 1, 2012,
but only if no written binding contract for the
acquisition was in effect before January 1,
2010, or
''(ii) acquired by the taxpayer pursuant to
a written binding contract which was entered
into after December 31, 2009, and before
January 1, 2012, and
''(2) Recovery period.--For purposes of this section--
''(A) In general.--Qualified noncommercial aircraft
to which this subparagraph applies shall be treated as
3-year property.
''(B) Application to aircraft purchased before
2015.--Subparagraph (A) applies to qualified
noncommercial aircraft placed in service after the date
of the enactment of this subsection and before January
1, 2015, which is--
''(i) acquired by the taxpayer after the
date of the enactment of this subsection and
before January 1, 2015, but only if no written
binding contract for the acquisition was in
effect before such date of the enactment, or
''(ii) acquired by the taxpayer pursuant to
a written binding contract which was entered
into after December 31, 2008, and before
January 1, 2015, and
''(3) Qualified noncommercial aircraft property.--For
purposes of this subsection--
''(A) In general.--The term 'qualified
noncommercial aircraft property' means any aircraft--
''(i) which is not used in the trade or
business of transporting persons or property,
''(ii) to which this section applies, and
''(iii) the original use of which commences
with the taxpayer after--
''(I) December 31, 2009, for
purposes of paragraph (1), and
''(II) the date of the enactment of
this subsection for purposes of
paragraph (2).
''(B) Exceptions.--
''(i) Bonus depreciation property under
subsection (k).--The term 'qualified
noncommercial aircraft property' shall not
include any property to which subsection (k)(1)
applies.
''(ii) Alternative depreciation property.--
The term 'qualified noncommercial aircraft
property' shall not include any property to
which the alternative depreciation system under
subsection (g) applies, determined--
''(I) without regard to paragraph
(7) of subsection (g) (relating to
election to have system apply), and
''(II) after application of section
280F(b) (relating to listed property
with limited business use).
''(iii) Election out.--If a taxpayer makes
an election under this clause with respect to
any class of property for any taxable year,
this subsection shall not apply to all property
in such class placed in service during such
taxable year.
''(C) Special rule for self-constructed property.--
In the case of a taxpayer manufacturing, constructing,
or producing property for the taxpayer's own use, if
the taxpayer begins manufacturing, constructing, or
producing the property--
''(i) after December 31, 2009, and before
January 1, 2012, for purposes of paragraph (1),
and
''(ii) after the date of the enactment of
this subsection and before January 1, 2015, for
purposes of paragraph (2),
the requirements of paragraph (1)(B) or (2)(B) (as the
case may be) shall be treated as met.
''(D) Deduction allowed in computing minimum tax.--
For purposes of determining alternative minimum taxable
income under section 55, the deduction under subsection
(a) for qualified noncommercial aircraft property shall
be determined under this section without regard to any
adjustment under section 56.''.
(b) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act, in taxable years ending after such date.
Amends the Internal Revenue Code to allow: (1) increased depreciation of qualified noncommercial aircraft property placed in service in 2010 or 2011; and (2) a three-year recovery period for the depreciation of such property placed in service before 2015. Defines "qualified noncommercial aircraft property" as any aircraft that is not used in the trade or business of transporting persons or property and that is first used after 2009. Allows such increased depreciation as an offset against the alternative minimum tax.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Historically Black Colleges and
Universities Historic Building Restoration and Preservation Act''.

SEC. 2. DEFINITIONS.

For the purposes of this Act--
(1) the term ''historically black colleges and
universities'' has the same meaning given the term ''part B
institution'' in section 322(2) of the Higher Education Act of
1965 (20 U.S.C. 1061(2)); and
(2) the term ''historic building and structures'' means a
building or structure that is listed on the National Register
of Historic Places or is designated as a National Historic
Landmark.

SEC. 3. FINDINGS.

Congress finds that--
(1) the Nation's historically black colleges and
universities have contributed significantly to the effort to
attain equal opportunity through postsecondary education for
African-American, low-income, and educationally disadvantaged
Americans;
(2) over the course of our Nation's history, the Federal
Government and the States have discriminated in the allocation
of land and financial resources to support the institutions,
forcing them to rely on the generous support of private
individuals and other charitable organizations;
(3) the development of private and charitable financial
support for historically black colleges and universities has
resulted in structures and buildings of historic importance and
architecturally unique design on the campuses of these
institutions; and
(4) many of the structures and buildings at historically
black colleges and universities are national treasures worthy
of preservation and restoration for future generations of all
Americans and for the students and faculty of the institutions.

SEC. 4. PRESERVATION AND RESTORATION GRANTS FOR HISTORIC BUILDINGS AT
HISTORICALLY BLACK COLLEGES AND UNIVERSITIES.

(a) Authority To Make Grants.--In fiscal years 1995 through 1998,
the Secretary of the Interior (referred to in this Act as the
''Secretary'') shall make grants in accordance with this section to
historically black colleges and universities for the preservation and
restoration of historic buildings and structures on the campus of the
institutions.
(b) Grant Conditions.--Grants made pursuant to this section shall
be subject to the condition that the grantee covenants, for a period of
time specified by the Secretary that--
(1) no alteration shall be made to the property with
respect to which the grant is made without the concurrence of
the Secretary; and
(2) reasonable public access to the property with respect
to which the grant is made shall be permitted by the grantee
for interpretive and educational purposes.
(c) Matching Requirement For Buildings and Structures Listed on
The National Register of Historic Places.--
(1) In general.--Except as provided in paragraph (2), the
Federal share of a grant under this section for a building or
structure listed on the National Register of Historic Places
shall be not more than 50 percent of the cost of the grant
project.
(2) Exception.--The Secretary may waive the cost-share
requirement for a grant under this subsection if the Secretary
determines that an extreme emergency exists or that a waiver is
in the public interest to ensure the preservation of
historically significant resources.
(d) Funding.--
(1) Source.--The Secretary shall make grants pursuant to
this section from amounts made available to carry out the
National Historic Preservation Act of 1966 (16 U.S.C. 470 et
seq.).
(2) Limitations.--
(A) Fiscal year 1995.--For fiscal year 1995--
(i) not more than $20,000,000 may be made
available for a grant under this section; and
(ii) of such amounts--
(I) $5,000,000 shall be made
available for grants to Fisk
University; and
(II) $10,000,000 shall be made
available for grants to historically
black colleges and universities
identified for inclusion in the
Department of the Interior Historically
Black College and University Historic
Preservation Initiative.
(B) Subsequent years.--For each of fiscal years
1996, 1997, and 1998, not more than $15,000,000 may be
made available for grants under this section.
(e) Regulations.--The Secretary shall develop and implement
regulations to carry out this Act.
Historically Black Colleges and Universities Historic Building Restoration and Preservation Act - Directs the Secretary of the Interior to make grants to historically black colleges and universities for the preservation and restoration of historic buildings and structures on their campuses.
Requires a grantee to covenant, for the period of time specified by the Secretary, that: (1) no alteration shall be made to the property with respect to which the grant is made without the concurrence of the Secretary; and (2) reasonable public access to such property shall be permitted for interpretive and educational purposes.
Limits the Federal share of a grant for a building or structure listed on the National Register of Historic Places to 50 percent of the cost of the grant project. Authorizes the Secretary to waive the cost-share requirement if an extreme emergency exists or if such a waiver is in the public interest to assure the preservation of historically significant resources.
Directs the Secretary to make such grants from amounts made available to carry out the National Historic Preservation Act of 1966.
Limits amounts made available for this Act for FY 1995 through 1998.
Earmarks funds for FY 1995 for grants to: (1) Fisk University; and (2) historically black colleges and universities identified for inclusion in the Department of the Interior Historically Black College and University Historic Preservation Initiative.