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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Government Accountability Office
Improvement Act of 2008''.

SEC. 2. AUTHORITY TO OBTAIN RECORDS.

(a) Authority To Obtain Records.--Section 716 of title 31, United
States Code, is amended in subsection (a)--
(1) by striking ''(a)'' and inserting ''(2)''; and
(2) by inserting after the section heading the following:
''(a)(1) The Comptroller General is authorized to obtain such
agency records as the Comptroller General requires to discharge his
duties (including audit, evaluation, and investigative duties),
including through the bringing of civil actions under this section. In
reviewing a civil action under this section, the court shall recognize
the continuing force and effect of the authorization in the preceding
sentence until such time as the authorization is repealed pursuant to
law.''.
(b) Interviews.--Section 716(a) of title 31, United States Code, as
amended by subsection (a), is further amended in the second sentence of
paragraph (2) by inserting ''and interview agency officers and
employees'' after ''agency record''.

SEC. 3. ADMINISTERING OATHS.

Section 711 of title 31, United States Code, is amended by striking
paragraph (4) and inserting the following:
''(4) administer oaths to witnesses, except that, in
matters other than auditing and settling accounts, the
authority of an officer or employee to administer oaths to
witnesses pursuant to a delegation under paragraph (2) shall
not be available without the prior express approval of the
Comptroller General (or a designee).''.

SEC. 4. ACCESS TO CERTAIN INFORMATION.

(a) Access to Certain Information.--Subchapter II of chapter 7 of
title 31, United States Code, is amended by adding at the end the
following:
''Sec. 721. Access to certain information
''(a) No provision of the Social Security Act shall be construed to
limit, amend, or supersede the authority of the Comptroller General to
obtain any information, to inspect any record, or to interview any
officer or employee under section 716 of this title, including with
respect to any information disclosed to or obtained by the Secretary of
Health and Human Services under part C or D of title XVIII of the
Social Security Act.
''(b) No provision of the Federal Food, Drug, and Cosmetic Act
shall be construed to limit, amend, or supersede the authority of the
Comptroller General to obtain any information, to inspect any record,
or to interview any officer or employee under section 716 of this
title, including with respect to any information concerning any method
or process which as a trade secret is entitled to protection.
''(c) No provision of the Hart-Scott-Rodino Antitrust Improvements
Act of 1976 and the amendments made by that Act shall be construed to
limit, amend, or supersede the authority of the Comptroller General to
obtain any information, to inspect any record, or to interview any
officer or employee under section 716 of this title, including with
respect to any information disclosed to the Assistant Attorney General
of the Antitrust Division of the Department of Justice or the Federal
Trade Commission for purposes of pre-merger review under section 7A of
the Clayton Act (15 U.S.C. 18a).
''(d)(1) The Comptroller General shall prescribe such policies and
procedures as are necessary to protect from public disclosure
proprietary or trade secret information obtained consistent with this
section.
''(2) Nothing in this section shall be construed--
''(A) to alter or amend the prohibitions against the
disclosure of trade secret or other sensitive information
prohibited by section 1905 of title 18 and other applicable
laws; or
''(B) to affect the applicability of section 716(e) of this
title, including the protections against unauthorized
disclosure contained in that section, to information obtained
consistent with this section.''.
(b) Clerical Amendment.--The analysis for chapter 7 of title 31,
United States Code, is amended by inserting after the item relating to
section 720 the following:

''721. Access to certain information.''.

SEC. 5. COMPTROLLER GENERAL REPORTS.

Section 719 of title 31, United States Code, is amended--
(1) in subsection (b)(1)(B), by striking ''and'' at the
end;
(2) in subsection (b)(1)(C), by striking the period at the
end and inserting ''; and'';
(3) by adding at the end of subsection (b)(1) the
following:
''(D) for agencies subject to sections 901 to 903 and other
agencies designated by the Comptroller General, an assessment
of their overall degree of cooperation in making personnel
available for interview, providing written answers to
questions, submitting to an oath authorized by the Comptroller
General under section 711, granting access to records,
providing timely comments to draft reports, adopting
recommendations in reports and responding to such other matters
as the Comptroller General deems appropriate.'';
(4) in subsection (c)(2)(B), by striking ''and'' at the
end;
(5) in subsection (c)(3), by striking the period at the end
and inserting ''; and'', and
(6) by adding at the end of subsection (c) the following:
''(4) as soon as practicable when an agency does not,
within a reasonable time, respond to a request by the
Comptroller General regarding any matter described in
subsection (b)(1)(D).''.

Passed the House of Representatives July 29, 2008.

Attest:

LORRAINE C. MILLER,

Clerk.
Government Accountability Office Improvement Act of 2008 - Authorizes the Comptroller General to: (1) obtain federal agency records required to discharge his or her duties, including through bringing civil actions under this Act; (2) interview agency officers and employees to get information about agency duties, powers, activities, organization, and financial transactions; and (3) administer oaths to witnesses (currently, the Comptroller General may administer oaths to witnesses when auditing and settling accounts).

Requires the Comptroller General to prescribe such policies and procedures as are necessary to protect from public disclosure proprietary or trade secret information obtained under this Act.

Declares that no provision of the Social Security Act, the Federal Food, Drug, and Cosmetic Act, or the Hart-Scott-Rodino Antitrust Improvements Act of 1976 shall be construed to limit, amend, or supersede the authority of the Comptroller General to obtain information, inspect records, or interview specified agency officers or employees, including with respect to: (1) information disclosed to or obtained by the Secretary of Health and Human Services under the Social Security Act; (2) information concerning any method or process protected as a trade secret; and (3) information disclosed to the Assistant Attorney General of the Antitrust Division of the Department of Justice (DOJ) or the Federal Trade Commission (FTC) for purposes of pre-merger review under the Clayton Act. Declares that this Act shall not be construed to: (1) alter or amend the prohibitions against the disclosure of trade secret or other sensitive information; and (2) affect the applicability of requirements governing the availability of agency information to information obtained.

Requires the Comptroller General to: (1) report annually on the cooperation of agencies subject to the Chief Financial Officers Act of 1990 and other agencies designated by the Comptroller General in making personnel available for interviews, providing written answers to questions, submitting to an oath authorized by the Comptroller General, granting access to records, providing timely comments to draft reports, adopting report recommendations, and responding to such matters as the Comptroller General deems appropriate; and (2) report to Congress when agencies do not respond to requests regarding such matters.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Stronger Tobacco Warning Labels to
Save Lives Act''.

SEC. 2. AMENDMENT TO FEDERAL CIGARETTE AND LABELING ADVERTISING ACT.

(a) Amendment.--The Federal Cigarette Labeling and Advertising Act
(15 U.S.C. 1331 et seq.) is amended by striking section 4 and inserting
the following:

''SEC. 4. LABELING.

''(a) Label.--
''(1) In general.--It shall be unlawful for any person to
manufacture, package, or import for sale or distribution within
the United States any cigarettes the package of which fails to
bear, in accordance with the requirements of this section, a
warning label.
''(2) Regulations.--Not later than 1 year after the date of
enactment of this section, the Secretary shall promulgate
regulations describing the warning label required by paragraph
(1).
''(3) Content of label.--The regulations promulgated under
paragraph (2) shall ensure that the text of each warning label
addresses one of the following:
''(A) Diseases or fatal health conditions caused by
cigarette smoking.
''(B) Any physical addiction that results from
cigarette smoking.
''(C) The influence that cigarette smoking by
adults has on young children and teenagers and the
consequences of such use.
''(D) The health hazards of secondhand smoke from
cigarettes.
''(4) Graphics.--
''(A) In general.--The regulations promulgated
under paragraph (2) shall ensure that each warning
label contains a color graphic or picture that
illustrates or emphasizes to the greatest practicable
extent the message of the text of the corresponding
warning label.
''(B) Contents.--The graphics described in
subparagraph (A) shall enhance the message of the text
of the warning label and may include a color picture of
one of the following:
''(i) A diseased lung, heart, or mouth.
''(ii) An individual suffering from
addiction.
''(iii) Children watching an adult smoke a
cigarette.
''(iv) An individual adversely affected by
secondhand smoke from a cigarette, including
pregnant women or infants.
''(b) Advertising.--It shall be unlawful for any manufacturer or
importer of cigarettes to advertise or cause to be advertised within
the United States any cigarette unless the advertising bears, in
accordance with the requirements of this section, one of the warning
label statements required by subsection (a).
''(c) Requirements for Labeling.--
''(1) Location.--Each label statement required by
subsection (a) shall be located on the upper portion of the
front and back panels of the cigarette package (or carton) and
occupy not less than 50 percent of each panel.
''(2) Type and color.--Each label statement required by
subsection (a) shall be printed in at least 17 point type with
adjustments as determined appropriate by the Secretary. All the
letters in the label shall appear in conspicuous and legible
type, in contrast by typography, layout, or color with all
other printed material on the package, and be printed in a
black-on-white or white-on-black format as determined
appropriate by the Secretary.
''(d) Requirements for Advertising.--
''(1) Location.--Each label statement required by
subsection (b) shall occupy not less than 50 percent of the
area of the advertisement involved.
''(2) Type and color.--
''(A) Type.--Each label statement required by
subsection (b) shall be printed in a point type that is
not less than the following types:
''(i) With respect to whole page
advertisements on broadsheet newspaper--45
point type.
''(ii) With respect to half page
advertisements on broadsheet newspaper--39
point type.
''(iii) With respect to whole page
advertisements on tabloid newspaper--39 point
type.
''(iv) With respect to half page
advertisements on tabloid newspaper--27 point
type.
''(v) With respect to DPS magazine
advertisements--31.5 point type.
''(vi) With respect to whole page magazine
advertisements--31.5 point type.
''(vii) With respect to 28cm x 3 column
advertisements--22.5 point type.
''(viii) With respect to 20cm x 2 column
advertisements--15 point type.
The Secretary may revise the required type sizes as the
Secretary determines appropriate within the 50 percent
requirement.
''(B) Color.--All the letters in the label under
this paragraph shall appear in conspicuous and legible
type, in contrast by typography, layout, or color with
all other printed material and be printed in an
alternating black-on-white and white-on-black format as
determined appropriate by the Secretary.
''(e) Rotation of Label Statements.--
''(1) In general.--Except as provided in paragraph (2), the
label statements specified in subsections (a) and (b) shall be
rotated by each manufacturer or importer of cigarettes
quarterly in alternating sequence on packages of each brand of
cigarettes manufactured by the manufacturer or importer and in
the advertisements for each such brand of cigarettes in
accordance with a plan submitted by the manufacturer or
importer and approved by the Federal Trade Commission. The
Federal Trade Commission shall approve a plan submitted by a
manufacturer or importer of cigarettes which will provide the
rotation required by this subsection and which assures that all
of the labels required by subsections (a) and (b) will be
displayed by the manufacturer or importer at the same time.
''(2) Application of other rotation requirements.--
''(A) In general.--A manufacturer or importer of
cigarettes may apply to the Federal Trade Commission to
have the label rotation described in subparagraph (C)
apply with respect to a brand style of cigarettes
manufactured or imported by such manufacturer or
importer if--
''(i) the number of cigarettes of such
brand style sold in the fiscal year by the
manufacturer or importer preceding the
submission of the application is less than /
4\ of 1 percent of all the cigarettes sold in
the United States in such year; and
''(ii) more than /2\ of the cigarettes
manufactured or imported by such manufacturer
or importer for sale in the United States are
packaged into brand styles which meet the
requirements of clause (i).
If an application is approved by the Commission, the
label rotation described in subparagraph (C) shall
apply with respect to the applicant during the 1-year
period beginning on the date of the application
approval.
''(B) Plan.--An applicant under subparagraph (A)
shall include in its application a plan under which the
label statements specified in subsection (a) will be
rotated by the applicant manufacturer or importer in
accordance with the label rotation described in
subparagraph (C).
''(C) Other rotation requirements.--Under the label
rotation which the manufacturer or importer with an
approved application may put into effect, each of the
labels specified in subsection (a) shall appear on the
packages of each brand style of cigarettes with respect
to which the application was approved an equal number
of times within the 12-month period beginning on the
date of the approval by the Commission of the
application.
''(f) Application of Requirement.--Subsection (a) does not apply to
a distributor or a retailer of cigarettes who does not manufacture,
package, or import cigarettes for sale or distribution within the
United States.
''(g) Cigars; Pipe Tobacco.--
''(1) In general.--The Secretary shall promulgate such
regulations as may be necessary to establish warning labels for
cigars and pipe tobacco. Such regulations shall require
content-specific messages regarding health hazards posed by
cigars and pipe tobacco, include graphic illustrations of such
content messages, as is required under subsection (a), and be
formatted in a clear and unambiguous manner, as is required
under subsection (a).
''(2) Definitions.--In this subsection:
''(A) Cigar.--The term 'cigar' means any roll of
tobacco wrapped in leaf tobacco or in any substance
containing tobacco (other than any roll of tobacco that
is a cigarette or cigarillo).
''(B) Pipe tobacco.--The term 'pipe tobacco' means
any loose tobacco that, because of the appearance,
type, packaging or labeling of such tobacco, is likely
to be offered to, or purchased by, consumers as a
tobacco to be smoked in a pipe.''.
(b) Effective Date.--The amendment made by this section shall take
effect 1 year after the date of enactment of this section.

SEC. 3. AMENDMENT TO THE COMPREHENSIVE SMOKELESS TOBACCO HEALTH
EDUCATION ACT OF 1986.

(a) Amendment.--The Comprehensive Smokeless Tobacco Health
Education Act of 1986 (15 U.S.C. 4401 et seq.) is amended by striking
section 3 and inserting the following:

''SEC. 3. SMOKELESS TOBACCO WARNING.

''(a) General Rule.--
''(1) Label on package.--It shall be unlawful for any
person to manufacture, package, or import for sale or
distribution within the United States any smokeless tobacco
product unless the product package bears, in accordance with
the requirements of this section, a warning label.
''(2) Label in advertisements.--It shall be unlawful for
any manufacturer, packager, or importer of smokeless tobacco
products to advertise or cause to be advertised within the
United States any smokeless tobacco product unless the
advertising bears, in accordance with the requirements of this
Act, one of the labels required by paragraph (1).
''(b) Regulations.--Not later than 1 year after the date of
enactment of this section, the Secretary shall promulgate regulations
describing the warning labels required under subsection (a).
''(c) Content of Label.--The regulations promulgated under
subsection (b) shall ensure that the text of each warning label
addresses one of the following:
''(1) Diseases resulting from use of smokeless tobacco
products.
''(2) Any physical addiction that results from using
smokeless tobacco products.
''(3) The influence that use of smokeless tobacco products
by adults has on young children and teenagers and the
consequences of such use.
''(d) Number of Labels.--The regulations promulgated under
subsection (b) shall ensure that not less than 2 warning labels are
created for each subject matter described in paragraphs (1), (2), and
(3) of subsection (c). Such regulations shall also require that each
package of smokeless tobacco bear 1 warning label that shall be rotated
in accordance with subsection (g).
''(e) Graphics.--
''(1) In general.--The regulations promulgated under
subsection (b) shall ensure that each warning label required by
subsection (a) contains a color graphic or picture that
illustrates or emphasizes to the greatest practicable extent
the message of the text of the corresponding warning label.
''(2) Contents.--The graphics described in paragraph (1)
shall enhance the message of the text of the warning label and
may include a color picture of one of the following:
''(A) A diseased mouth or other physical effect of
using smokeless tobacco products.
''(B) An individual using a smokeless tobacco
product.
''(C) Children watching an adult use a smokeless
tobacco product.
''(f) Format.--
''(1) Location.--Each label statement required by
subsection (a)(1) shall be located on the principal display
panel of the product and occupy not less than 50 percent of
such panel.
''(2) Type and color.--Each label statement required by
subsection (a)(1) shall be printed in 17 point type with
adjustments as determined appropriate by the Secretary to
reflect the length of the required statement. All the letters
in the label shall appear in conspicuous and legible type in
contrast by typography, layout, or color with all other printed
material on the package and be printed in an alternating black
on white and white on black format as determined appropriate by
the Secretary.
''(g) Advertising and Rotation.--The provisions of sections (d) and
(e)(1) of the Federal Cigarette Labeling and Advertising Act (as
amended by the Stronger Tobacco Warning Labels to Save Lives Act) shall
apply to advertisements for smokeless tobacco products required under
subsection (a)(2) and the rotation of the label statements required
under subsection (a)(1) on such products.
''(h) Application of Requirement.--Subsection (a) does not apply to
a distributor or a retailer of smokeless tobacco products who does not
manufacture, package, or import such products for sale or distribution
within the United States.
''(i) Television and Radio Advertising.--It shall be unlawful to
advertise smokeless tobacco or cigars on any medium of electronic
communications subject to the jurisdiction of the Federal
Communications Commission.''.
(b) Effective Date.--The amendment made by this section shall take
effect 1 year after the date of enactment of this section.
Stronger Tobacco Warning Labels to Save Lives Act - Amends the Federal Cigarette Labeling and Advertising Act and the Comprehensive Smokeless Tobacco Health Education Act of 1986 to make it unlawful for any person to manufacture, package, or import for sale or distribution within the United States any cigarettes or smokeless tobacco products unless the product package bears, in accordance with the specified requirements of this Act, a warning label on the upper portion of the front and back panels of the cigarette package or carton. Specifies label requirements for advertisements. Requires the rotation of labels for both packages and advertisements in accordance with a Federal Trade Commission approved plan.

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Caring Family Act of 2008''.

SEC. 2. CREDIT FOR CARING FOR DEPENDENTS WITH LONG-TERM CARE NEEDS IN
TAXPAYER'S HOME.

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

''SEC. 25E. FAMILY CARE CREDIT.

''(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year an amount equal to $3,000 for each qualified family member
with respect to whom the taxpayer is an eligible caregiver for the
taxable year.
''(b) Limitations.--
''(1) Limitation based on number of qualified family
members.--The number of qualifying family members which may be
taken into account under subsection (a) for the taxable year
shall not exceed 2 (4 in the case of a joint return).
''(2) Limitation based on adjusted gross income.--
''(A) In general.--The amount of the credit
allowable under subsection (a) (determined without
regard to this paragraph) shall be reduced (but not
below zero) by $100 for each $1,000 (or fraction
thereof) by which the taxpayer's modified adjusted
gross income exceeds the threshold amount.
''(B) Definitions.--For purposes of subparagraph
(A)--
''(i) Modified adjusted gross income.--The
term 'modified adjusted gross income' means
adjusted gross income increased by any amount
excluded from gross income under section 911,
931, or 933.
''(ii) Threshold amount.--The term
'threshold amount' means--
''(I) $200,000 in the case of a
joint return, and
''(II) $100,000 in any other case.
''(c) Qualified Family Member.--For purposes of this section--
''(1) In general.--The term 'qualified family member'
means, with respect to any taxable year, any individual--
''(A) who is--
''(i) the spouse of the taxpayer, or
''(ii) a dependent of the taxpayer with
respect to whom the taxpayer is entitled to an
exemption under section 151(c),
''(B) who has attained age 60 before the close of
the taxable year,
''(C) who is an individual with long-term care
needs, and
''(D) who, for more than one-half of the taxable
year, has as such individual's principal place of abode
the home of the taxpayer and is a member of the
taxpayer's household.
''(2) Individuals with long-term care needs.--The term
'individual with long-term care needs' means, with respect to
any taxable year, an individual who has been certified during
such year by a physician (as defined in section 1861(r)(1) of
the Social Security Act) as being, for a period of at least 180
consecutive days which includes the date of the certification--
''(A) an individual who is unable to perform
(without substantial assistance from another
individual) at least 2 activities of daily living (as
defined in section 7702B(c)(2)(B)) due to a loss of
functional capacity, or
''(B) an individual who requires substantial
supervision to protect such individual from threats to
health and safety due to severe cognitive impairment
and is unable to perform, without reminding or cuing
assistance, at least 1 activity of daily living (as so
defined) or to the extent provided in regulations
prescribed by the Secretary (in consultation with the
Secretary of Health and Human Services), is unable to
engage in age appropriate activities.
''(3) Identification requirement.--
''(A) In general.--No credit shall be allowed under
this section to a taxpayer with respect to any
qualified family member unless the taxpayer includes on
the return of tax for the taxable year--
''(i) the name and TIN of such member, and
''(ii) the name and TIN of the physician
certifying such member.
''(B) Exception for due diligence.--In the case of
a failure to provide the information required under
subparagraph (A)(ii), such subparagraph shall not apply
if it is shown that the taxpayer exercised due
diligence in attempting to provide the information so
required.
''(d) Special Rules.--
''(1) Taxable year must be full taxable year.--Except in
the case of a taxable year closed by reason of the death of the
taxpayer, no credit shall be allowable under this section in
the case of a taxable year covering a period of less than 12
months.
''(2) Certain rules to apply.--Rules similar to the rules
of paragraphs (2), (3), and (4) of section 21(e) shall apply
for purposes of this section.''.
(b) Conforming Amendment.--Paragraph (2) of section 6213(g) of such
Code (relating to mathematical or clerical error) is amended--
(1) by striking ''and'' at the end of subparagraph (L), by
striking the period at the end of subparagraph (M) and
inserting '', and'', and by inserting after subparagraph (M)
the following new subparagraph:
''(N) an omission of a correct TIN or physician
identification required under section 25E(c)(3)
(relating to family care credit) to be included on a
return.'', and
(2) in the matter preceding clause (i) of subparagraph (L),
by inserting ''25E,'' after ''24,''.
(c) Clerical Amendment.--The table of sections for such subpart A
is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Family care credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
Caring Family Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers an income-based tax credit for providing care to family members and dependents with long-term care needs. Allows a $3,000 tax credit for each family member or dependent (not exceeding two in any taxable year) who has reached age 60 and for whom the taxpayer provides long-term care services.