In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

(a) Allowance of Credit.--Subpart A of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable
credits) is amended by inserting after section 25D the following new
section:

''SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

''(a) Allowance of Credit.--In the case of an individual who
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section,
there shall be allowed to the taxpayer as a credit against the tax
imposed by this chapter for the taxable year an amount equal to 10
percent of the purchase price of the residence.
''(b) Limitations.--
''(1) Dollar limitation.--The credit allowed under
subsection (a) shall not exceed $10,000.
''(2) Denial of credit for residences acquired with
nonconforming loans.--No credit shall be allowed under
subsection (a) with respect to the purchase of any residence if
the aggregate acquisition indebtedness (as defined in section
163(h)(3)(B)) with respect to such residence exceeds the
limitation on the maximum original principal obligation of a
mortgage that may be purchased by the Federal Home Loan
Mortgage Corporation (as such limitation is in effect at the
time of such purchase).
''(3) 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) for the taxable year.
''(4) One-time only.--
''(A) In general.--If a credit is allowed under
this section in the case of any individual (and such
individual's spouse, if married) with respect to the
purchase of any principal residence, no credit shall be
allowed under this section in any taxable year with
respect to the purchase of any other principal
residence by such individual or a spouse of such
individual.
''(B) Joint purchase.--In the case of a purchase of
a principal residence by 2 or more unmarried
individuals or by 2 married individuals filing
separately, no credit shall be allowed under this
section if a credit under this section has been allowed
to any of such individuals in any taxable year with
respect to the purchase of any other principal
residence.
''(c) Carryforward 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)(3) 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 following the first taxable
year after the taxable year in which the credit arose.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Allocation of dollar limit.--
''(A) Married individuals filing separately.--In
the case of a married individual filing a separate
return, subsection (b)(1) shall be applied by
substituting '$5,000' for '$10,000'.
''(B) Other individuals.--If two or more
individuals who are not married purchase a principal
residence, the amount of the credit allowed under
subsection (a) shall be allocated among such
individuals in such manner as the Secretary may
prescribe, except that the total amount of the credits
allowed to all such individuals shall not exceed
$10,000.
''(2) Principal residence.--The term 'principal residence'
has the same meaning as when used in section 121.
''(3) Purchase.--
''(A) In general.--The term 'purchase' means any
acquisition, but only if--
''(i) the property is not acquired from a
person related to the person acquiring it, and
''(ii) the basis of the property in the
hands of the person acquiring it is not
determined--
''(I) in whole or in part by
reference to the adjusted basis of such
property in the hands of the person
from whom acquired, or
''(II) under section 1014(a)
(relating to property acquired from a
decedent).
''(B) Construction.--A residence which is
constructed by the taxpayer shall be treated as
purchased by the taxpayer on the date the taxpayer
first occupies such residence.
''(4) Purchase price.--The term 'purchase price' means the
adjusted basis of the principal residence on the date such
residence is purchased.
''(5) Related persons.--A person shall be treated as
related to another person if the relationship between such
persons would result in the disallowance of losses under
section 267 or 707(b) (but, in applying section 267(b) and (c)
for purposes of this section, paragraph (4) of section 267(c)
shall be treated as providing that the family of an individual
shall include only his spouse, ancestors, and lineal
descendants).
''(e) Exceptions.--No credit under subsection (a) shall be allowed
to any taxpayer for any taxable year with respect to the purchase of a
residence if--
''(1) a credit under section 1400C (relating to first-time
homebuyer in the District of Columbia) is allowable to the
taxpayer (or the taxpayer's spouse) for such taxable year or
any prior taxable year,
''(2) the taxpayer is a nonresident alien, or
''(3) the taxpayer disposes of such residence (or such
residence ceases to be the principal residence of the taxpayer
(and, if married, the taxpayer's spouse)) before the close of
such taxable year.
''(f) Reporting Requirement.--Rules similar to the rules of section
1400C(f) (as so in effect) shall apply.
''(g) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section with respect to the purchase of any
residence, the basis of such residence shall be reduced by the amount
of the credit so allowed.
''(h) Application.--This section shall not apply to any taxable
year beginning after December 31, 2009.''.
(b) Conforming Amendments.--
(1) Section 23(c)(1) of such Code is amended by striking
''25D and 1400C'' and inserting ''25D, 25E, and 1400C''.
(2) Section 25D(c)(2) of such Code is amended by striking
''and 25B'' and inserting ''25B, and 25E''.
(3) Section 1400C(d)(1) of such Code is amended by striking
''section 25D'' and inserting ''sections 25D and 25E''.
(c) Clerical Amendment.--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 after the item relating to section 25D the
following new item:

''Sec. 25E. Credit for certain home purchases.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to residences purchased after the date of the
enactment of this Act in taxable years ending after such date.

Answer: Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Veterans Mental Health Care Capacity
Enhancement Act of 2005''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) Mental health treatment capacity at community-based
outpatient clinics remains inadequate and inconsistent, despite
the requirement under section 1706(c) of title 38, United
States Code, that every primary care health care facility of
the Department of Veterans Affairs develop and carry out a plan
to meet the mental health care needs of veterans who require
such services.
(2) In 2001, the minority staff of the Committee on
Veterans' Affairs of the Senate conducted a survey of
community-based outpatient clinics and found that there was no
established systemwide baseline of acceptable mental health
service levels at such clinics.
(3) In 2004, the Department of Veterans Affairs workgroup
on mental health care, which developed and submitted a
Comprehensive Mental Health Strategic Plan to the Secretary of
Veterans Affairs, found service and funding gaps within the
Department of Veterans Affairs health care system, and made
numerous recommendations for improvements. As of May 2005,
Congress had not received a final report on the workgroup's
findings.
(4) In February 2005, the Government Accountability Office
reported that the Department of Veterans Affairs had not fully
met any of the 24 clinical care and education recommendations
made in 2004 by the Special Committee on Post-Traumatic Stress
Disorder of the Under Secretary for Health, Veterans Health
Administration.

SEC. 3. REQUIRED CAPACITY FOR COMMUNITY-BASED OUTPATIENT CLINICS.

(a) Strengthening of Performance Measures for Mental Health
Programs.--Section 1706(b)(6) of title 38, United States Code, is
amended by adding at the end the following:
''(D) The Under Secretary shall include, as goals in the
performance contracts entered into with Network Directors to prioritize
mental health services--
''(i) establishing appropriate staff-patient ratio levels
for various programs (including mental health services at
community-based outpatient clinics);
''(ii) fostering collaborative environments for providers;
and
''(iii) encouraging clinicians to conduct mental health
consultations during primary care visits.''.
(b) Inflationary Indexing of Capacity Requirements.--Section
1706(b) of title 38, United States Code, is amended by adding at the
end the following:
''(7) For the purposes of meeting and reporting on the capacity
requirements under paragraph (1), the Secretary shall ensure that the
funding levels allocated for specialized treatment and rehabilitative
services for disabled veterans are adjusted for inflation each fiscal
year.''.
(c) Mental Health and Substance Abuse Services.--Section 1706(c) of
title 38, United States Code, is amended--
(1) by inserting ''(1)'' before ''The Secretary''; and
(2) by adding at the end the following:
''(2) The Secretary shall ensure that not less than 90 percent of
community-based outpatient clinics have the capacity to provide onsite,
contract-referral, or tele-mental health services--
''(A) for at least 10 percent of all clinic visits by not
later than September 30, 2006; and
''(B) for at least 15 percent of all clinic visits by not
later than September 30, 2007.
''(3) The Secretary shall ensure that not less than 2 years after
the date of enactment of this paragraph--
''(A) each primary care health care facility of the
Department has the capacity and resources to provide not less
than 5 days of inpatient, residential detoxification services
onsite or at a nearby contracted or Department facility; and
''(B) a case manager is assigned to coordinate follow up
outpatient services at each community-based outpatient
clinic.''.
(d) Reporting Requirement.--Not later than January 31, 2008, the
Secretary of Veterans Affairs shall submit a report to Congress that--
(1) describes the status and availability of mental health
services at community-based outpatient clinics;
(2) describes the substance of services available at such
clinics;
(3) includes the ratios between mental health staff and
patients at such clinics; and
(4) includes the certification of the Inspector General of
the Department of Veterans Affairs.

SEC. 4. COOPERATION ON MENTAL HEALTH AWARENESS AND PREVENTION.

(a) Agreement.--The Secretary of Defense and the Secretary of
Veterans Affairs shall enter into a Memorandum of Understanding--
(1) to ensure that separating servicemembers receive
standardized individual mental health and sexual trauma
assessments as part of separation exams; and
(2) includes the development of shared guidelines on how to
conduct the assessments.
(b) Establishment of Joint VA-DoD Workgroup on Mental Health.--
(1) In general.--Not later than 180 days after the date of
enactment of this Act, the Secretary of Defense and the
Secretary of Veterans Affairs shall establish a joint workgroup
on mental health, which shall be comprised of not less than 7
leaders in the field of mental health appointed from their
respective departments.
(2) Study.--Not later than 1 year after the establishment
of the workgroup under paragraph (1), the workgroup shall
analyze the feasibility, content, and scope of initiatives
related to--
(A) combating stigmas and prejudices associated
with servicemembers who suffer from mental health
disorders or readjustment issues, through the use of
peer counseling programs or other educational
initiatives;
(B) ways in which the Department of Veterans
Affairs can make their expertise in treating mental
health disorders more readily available to Department
of Defense mental health care providers;
(C) family and spousal education to assist family
members of veterans and servicemembers to recognize and
deal with signs of potential readjustment issues or
other mental health disorders; and
(D) seamless transition of servicemembers who have
been diagnosed with mental health disorders from active
duty to veteran status (in consultation with the
Seamless Transition Task Force and other entities
assisting in this effort).
(3) Report.--Not later than June 30, 2007, the Secretary of
Defense and the Secretary of Veterans Affairs shall submit a
report to Congress containing the findings and recommendations
of the workgroup established under this subsection.

SEC. 5. PRIMARY CARE CONSULTATIONS FOR MENTAL HEALTH.

(a) Guidelines.--The Under Secretary for Health, Veterans Health
Administration, shall establish systemwide guidelines for screening
primary care patients for mental health disorders and illnesses.
(b) Training.--Based upon the guidelines established under
subsection (a), the Under Secretary for Health, Veterans Health
Administration, shall conduct appropriate training for clinicians of
the Department of Veterans Affairs to carry out mental health
consultations.

Answer: Veterans Mental Health Care Capacity Enhancement Act of 2005 - Requires the Under Secretary for Health for the Veterans Health Administration of the Department of Veterans Affairs to include as goals in performance contracts for prioritizing mental health services to veterans: (1) establishing appropriate staff-patient ratio levels; (2) fostering collaborative environments for providers; and (3) encouraging clinicians to conduct mental health consultations during primary care visits.

Directs the Secretary of Veterans Affairs to ensure that not less than 90 percent of Department community-based outpatient clinics have the capacity to provide on-site, contract-referral, or tele-mental health services for at least: (1) ten percent of all clinic visits by no later than September 30, 2006; and (2) 15 percent of all clinic visits by no later than September 30, 2007.

Directs the Secretaries of Defense and Veterans Affairs to enter into a memorandum of understanding to ensure interdepartmental cooperation on mental health awareness and mental illness prevention.

Requires the Under Secretary to establish system-wide guidelines for screening primary care patients for mental health disorders and illnesses.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Older Worker Opportunity Act of
2010''.

SEC. 2. TAX CREDIT FOR EMPLOYING OLDER WORKERS IN FLEXIBLE WORK
PROGRAMS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:

''SEC. 45R. FLEXIBLE WORK CREDIT.

''(a) In General.--For purposes of section 38, in the case of an
eligible employer, the flexible work credit determined under this
section for the taxable year shall be equal to 25 percent of the
qualified wages for such taxable year.
''(b) Eligible Employer.--For purposes of this section, the term
'eligible employer' means an employer which--
''(1) maintains a qualified trust (within the meaning of
section 401(a)), and
''(2) provides health insurance coverage (as defined in
section 9832(b)(1)(A)) to employees and pays no less than 60
percent of the cost of such health insurance coverage with
respect to each full-time employee receiving such coverage.
''(c) Qualified Wages Defined.--For purposes of this section--
''(1) Qualified wages.--The term 'qualified wages' means
the wages paid or incurred by an eligible employer during the
taxable year to eligible individuals.
''(2) Eligible individuals.--
''(A) In general.--The term 'eligible individual'
means an individual who, at the time such wages are
paid or incurred--
''(i) has attained the age of 62, and
''(ii) is participating in a formal
flexible work program.
''(B) Limitation.--Such term shall not include any
individual who begins participation in a formal
flexible work program during any period in which more
than 20 percent of the employees of the eligible
employer are already participating in a formal flexible
work program.
''(3) Wages.--
''(A) In general.--The term 'wages' has the meaning
given such term by subsection (b) of section 3306
(determined without regard to any dollar limitation
contained in such section).
''(B) Other rules.--Rules similar to the rules of
paragraph (2) and (3) of section 51(c) shall apply for
purposes of this section.
''(C) Termination.--The term 'wages' shall not
include any amount paid or incurred to an individual
after December 31, 2012.
''(4) Only first $6,000 of wages per year taken into
account.--The amount of the qualified wages which may be taken
into account with respect to any individual shall not exceed
$6,000 per year.
''(d) Formal Flexible Work Program.--For purposes of this section--
''(1) In general.--The term 'formal flexible work program'
means a program of an eligible employer--
''(A) which consists of core time and flex time,
''(B) under which core time does not exceed--
''(i) 20 hours per week,
''(ii) 3 days per week, or
''(iii) 1,000 hours per year, and
''(C) which meets the requirements of subsection
(e).
''(2) Core time.--The term 'core time' means the specific
time--
''(A) during which an employee is required to
perform services related to employment, and
''(B) which is determined by the employer.
''(3) Flex time.--The term 'flex time' means the time other
than core time--
''(A) during which an employee is required to
perform services related to employment, and
''(B) which is determined at the election of the
employee.
''(e) Requirements.--A program shall not be considered a formal
flexible work program under this section unless such program meets the
following requirements:
''(1) Duration of program.--The program shall allow for
participation for a period of at least 1 year.
''(2) No change in health care benefits.--With respect to a
participant whose work schedule is no less than 20 percent of
the work schedule of a similarly situated full-time employee--
''(A) such participant shall be entitled to the
same health insurance coverage to which a similarly
situated full-time employee would be entitled,
''(B) the employer shall contribute the same
percentage of the cost of health insurance coverage for
such participant as the employer would contribute for a
similarly situated full-time employee, and
''(C) such participant shall be entitled to
participate in a retiree health benefits plan of the
employer in the same manner as a similarly situated
full-time employee, except that service credited under
the plan for any plan year shall be equal to the ratio
of the participant's work schedule during such year to
the work schedule of a similarly situated full-time
employee during such year.
''(3) No reduction in pension benefits.--
''(A) Defined benefit plans.--
''(i) A participant shall be entitled to
participate in a defined benefit plan (within
the meaning of section 414(j)) of the employer
in the same manner as a similarly situated
full-time employee.
''(ii) Service credited to a participant
under the plan for any plan year shall be equal
to the ratio of the participant's work schedule
during such year to the work schedule of a
similarly situated full-time employee during
such year.
''(iii) If the plan uses final average
earnings to determine benefits, final average
earnings of the participant shall be no less
than such earnings were before the participant
entered the program.
''(B) Defined contribution plans.--A participant
shall be entitled to participate in a defined
contribution plan (within the meaning of section
414(i)) of the employer in the same manner as a
similarly situated full-time employee, and the employer
shall match the participant's contributions at the same
rate that the employer would match the contributions of
a similarly situated full-time employee.
''(C) No forfeiture of pension benefits.--The
pension benefits of a participant shall not be
forfeited under the rules of section 411(a)(3)(B) or
section 203(a)(3)(B) of the Employee Retirement Income
Security Act of 1974 with respect to a participant who
has attained normal retirement age as of the end of the
plan year.
''(4) Nondiscrimination rule.--Eligibility to participate
in the program shall not discriminate in favor of highly
compensated employees (within the meaning of section 414(q)).
''(f) Certain Individuals Ineligible.--For purposes of this
section, rules similar to the rules of section 51(i)(1) and section 52
shall apply.
''(g) Regulations.--The Secretary may prescribe such regulations as
are necessary to carry out the purposes of this section, including
simplified rules to satisfy the requirements of subsection (e)(3)(C)
taking into account the requirements of section 411 and section 203 of
the Employee Retirement Income Security Act of 1974.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of the Internal Revenue Code of 1986 is amended by striking
''plus'' at the end of paragraph (34), by striking the period at the
end of paragraph (35) and inserting '', plus'', and by adding at the
end the following new paragraph:
''(36) the flexible work credit determined under section
45R(a).''.
(c) No Double Benefit.--Subsection (a) of section 280C of the
Internal Revenue Code of 1986 is amended by inserting ''45R(a),'' after
''45P(a),''.
(d) 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 new item:

''Sec. 45R. Flexible work credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to wages paid after December 31, 2009.

SEC. 3. FEDERAL TASK FORCE ON OLDER WORKERS.

(a) Establishment.--Not later than 90 days after the date of
enactment of this Act, the Secretary of Labor shall establish a Federal
Task Force on Older Workers (referred to in this Act as the ''Task
Force'').
(b) Membership.--The Task Force established pursuant to subsection
(a) shall be composed of representatives from all relevant Federal
agencies that have regulatory jurisdiction over, or a clear policy
interest in, issues relating to older workers, including the Internal
Revenue Service, the Social Security Administration, the Equal
Employment Opportunity Commission, and the Administration on Aging of
the Department of Health and Human Services.
(c) Activities.--
(1) After one year.--Not later than 1 year after the date
of establishment of the Task Force, the Task Force shall--
(A) identify statutory and regulatory provisions in
current law that tend to limit opportunities for older
workers, and develop legislative and regulatory
proposals to address such limitations;
(B) identify best practices in the private sector
for hiring and retaining older workers, and serve as a
clearinghouse of such information; and
(C) assess the effectiveness and cost of programs
that Federal agencies have implemented to hire and
retain older workers and recommend cost-effective
programs for all Federal agencies to hire and retain
older workers.
(2) After three years.--Not later than 3 years after the
date of establishment of the Task Force, the Task Force shall--
(A) assess the effectiveness of the provisions of
this Act; and
(B) organize a Conference on the Aging Workforce,
which shall include the participation of senior,
business, labor, and other interested organizations.
(3) Report.--The Task Force shall submit a report to
Congress on the activities of the Task Force pursuant to
paragraph (1). Such report shall be made available to the
public.
(d) Consultation.--In carrying out activities pursuant to this
section, the Task Force shall consult with senior, business, labor, and
other interested organizations.
(e) Applicability of FACA; Termination of Task Force.--
(1) FACA.--The Federal Advisory Committee Act (5 U.S.C.
App.) shall not apply to the Task Force established pursuant to
this Act.
(2) Termination.--The Task Force shall terminate 30 days
after the date the Task Force completes all of its duties under
this Act.

Answer:
Older Worker Opportunity Act of 2010 - Amends the Internal Revenue Code to allow employers who provide health and retirement benefits to their employees a tax credit for 25% of the first $6,000 of wages paid to individuals age 62 or older participating in a flexible work program. Terminates such credit after 2012.

Directs the Secretary of Labor to establish a Federal Task Force on Older Workers to promote the hiring and retention of older workers. Requires the Task Force to organize a Conference on the Aging Workforce, which shall include the participation of senior, business, labor, and other interested organizations.