In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Preserving Rehabilitation Innovation
Centers Act of 2016''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) In the United States, there are an estimated 1,181
inpatient rehabilitation facilities. Among these facilities is
a small group of inpatient rehabilitation institutions that are
contributing to the future of rehabilitation care medicine, as
well as to patient recovery, scientific innovation, and quality
of life.
(2) This unique category of inpatient rehabilitation
institutions treats the most complex patient conditions, such
as traumatic brain injury, stroke, spinal cord injury,
childhood disease, burns, and wartime injuries.
(3) These leading inpatient rehabilitation institutions are
all not-for-profit or Government-owned institutions and serve a
high volume of Medicare or Medicaid beneficiaries.
(4) These leading inpatient rehabilitation institutions
have been recognized by the Federal Government for their
contributions to cutting-edge research to develop solutions
that enhance quality of care, improve patient outcomes, and
reduce health care costs.
(5) These leading inpatient rehabilitation institutions
help to improve the practice and standard of rehabilitation
medicine across the Nation in urban, suburban, and rural
communities by training physicians, medical students, and other
clinicians, and providing care to patients from all 50 States.
(6) It is vital that these leading inpatient rehabilitation
institutions are supported so they can continue to lead the
Nation's efforts to--
(A) advance integrated, multidisciplinary
rehabilitation research;
(B) provide cutting-edge medical care to the most
complex rehabilitation patients;
(C) serve as education and training facilities for
the physicians, nurses, and other health professionals
who serve rehabilitation patients;
(D) ensure Medicare and Medicaid beneficiaries
receive state-of-the-art, high-quality rehabilitation
care by developing and disseminating best practices and
advancing the quality of care utilized by post-acute
providers in all 50 States; and
(E) support other inpatient rehabilitation
institutions in rural areas to help ensure access to
quality post-acute care for patients living in these
communities.

SEC. 3. STUDY AND REPORT RELATING TO THE COSTS INCURRED BY, AND THE
MEDICARE PAYMENTS MADE TO, REHABILITATION INNOVATION
CENTERS.

(a) In General.--Section 1886(j) of the Social Security Act (42
U.S.C. 1395ww(j)) is amended--
(1) by redesignating paragraph (8) as paragraph (9); and
(2) by inserting after paragraph (7) the following new
paragraph:
''(8) Study and report relating to the costs incurred by,
and the medicare payments made to, rehabilitation innovation
centers.--
''(A) Study.--The Secretary shall conduct a study
to assess the costs incurred by rehabilitation
innovation centers (as defined in subparagraph (C))
that are beyond the prospective rate for each of the
following activities:
''(i) Furnishing items and services to
individuals under this title.
''(ii) Conducting research.
''(iii) Providing medical training.
''(B) Report.--Not later than July 1, 2019, the
Secretary shall submit to Congress a report containing
the results of the study under subparagraph (A),
together with recommendations for such legislation and
administrative action as the Secretary determines
appropriate.
''(C) Rehabilitation innovation center defined.--
''(i) In general.--In this paragraph, the
term 'rehabilitation innovation center' means a
rehabilitation facility that, determined as of
the date of the enactment of this paragraph, is
described in clause (ii) or clause (iii).
''(ii) Not-for-profit.--A rehabilitation
facility described in this clause is a facility
that--
''(I) is classified as a not-for-
profit entity under the IRF Rate
Setting File for the Correction Notice
for the Inpatient Rehabilitation
Facility Prospective Payment System for
Federal Fiscal Year 2012 (78 Fed. Reg.
59256);
''(II) holds at least one Federal
rehabilitation research and training
designation for research projects on
traumatic brain injury, spinal cord
injury, or stroke rehabilitation
research from the Rehabilitation
Research and Training Centers or the
Rehabilitation Engineering Research
Center at the National Institute on
Disability and Rehabilitation Research
at the Department of Education, based
on such data submitted to the Secretary
by a facility, in a form, manner, and
time frame specified by the Secretary;
''(III) has a minimum Medicare case
mix index of 1.1144 for fiscal year
2012 according to the IRF Rate Setting
File described in subclause (I); and
''(IV) had at least 300 Medicare
discharges or at least 200 Medicaid
discharges in a prior year as
determined by the Secretary.
''(iii) Government-owned.--A rehabilitation
facility described in this clause is a facility
that--
''(I) is classified as a
Government-owned institution under the
IRF Rate Setting File described in
clause (ii)(I);
''(II) holds at least one Federal
rehabilitation research and training
designation for research projects on
traumatic brain injury, spinal cord
injury, or stroke rehabilitation
research from the Rehabilitation
Research and Training Centers, the
Rehabilitation Engineering Research
Center, or the Model Spinal Cord Injury
Systems at the National Institute on
Disability and Rehabilitation Research
at the Department of Education, based
on such data submitted to the Secretary
by a facility, in a form, manner, and
time frame specified by the Secretary;
''(III) has a minimum Medicare case
mix index of 1.1144 for 2012 according
to the IRF Rate Setting File described
in clause (ii)(I); and
''(IV) has a Medicare
disproportionate share hospital (DSH)
percentage of at least 0.6300 according
to the IRF Rate Setting File described
in clause (ii)(I)).''.

Passed the Senate December 10 (legislative day, December
9), 2016.

Attest:

Secretary.
114th CONGRESS

2d Session

S. 1168

_______________________________________________________________________

AN ACT

To amend title XVIII of the Social Security Act to preserve access to
rehabilitation innovation centers under the Medicare program.

A: Preserving Rehabilitation Innovation Centers Act of 2016 This bill amends title XVIII (Medicare) of the Social Security Act to direct the Department of Health and Human Services to conduct a study to assess the costs incurred by rehabilitation innovation centers that are beyond the prospective rates for each of the following activities: (1) furnishing items and services to individuals under Medicare; (2) conducting research; and (3) providing medical training.
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Q: S.

Section 304 of the Congressional Budget Act of 1974 is amended to
read as follows:

''permissible revisions of budget resolutions

''Sec. 304. At any time after the joint resolution on the budget
for a fiscal year has been enacted pursuant to section 301, and before
the end of such fiscal year, the two Houses and the President may enact
a joint resolution on the budget which revises or reaffirms the joint
resolution on the budget for such fiscal year most recently enacted,
and for purposes of the enforcement of the Congressional Budget Act of
1974, the chairman of the Budget Committee of the House of
Representatives or the Senate, as applicable, may adjust levels as
needed for the enforcement of the budget resolution.''.

SEC. 6. LIMITATION ON THE CONTENT OF BUDGET RESOLUTIONS.

Section 305 of the Congressional Budget Act of 1974 is amended by
adding at the end the following new subsection:
''(e) Limitation on Contents.--(1) It shall not be in order in the
House of Representatives or in the Senate to consider any joint
resolution on the budget or any amendment thereto or conference report
thereon that contains any matter referred to in paragraph (2).
''(2) Any joint resolution on the budget or any amendment thereto
or conference report thereon that contains any matter not permitted in
section 301 (a) or (b) shall not be treated in the House of
Representatives or the Senate as a budget resolution under subsection
(a) or (b) or as a conference report on a budget resolution under
subsection (c) of this section.''.

SEC. 7. DEEMING OF BUDGETARY AGGREGATES, ALLOCATIONS, AND
RECONCILIATION INSTRUCTIONS IN THE HOUSE AND SENATE UPON
VETO OF JOINT RESOLUTION ON THE BUDGET.

(a) In General.--Title III of the Congressional Budget Act of 1974
is amended by adding after section 315 the following new section:

''automatic standing order upon veto of joint resolution on the budget

''Sec. 316. For purposes of congressional enforcement under title
III and IV of this Act and the rules of the House and the Senate, the
joint resolution shall be considered as enforceable upon enactment or
15 days following presentment to the President, whichever occurs
earlier.''.
(b) Conforming Amendment.--The table of contents set forth in
section 1(b) of the Congressional Budget and Impoundment Control Act of
1974 is amended by inserting after the item relating to section 315 the
following new item:

''Sec. 316. Automatic standing order upon veto of joint resolution on
the budget.''.

SEC. 8. ADDITIONAL AMENDMENTS TO THE CONGRESSIONAL BUDGET ACT OF 1974
TO EFFECTUATE JOINT RESOLUTIONS ON THE BUDGET.

(a) Additional Amendments to the Congressional Budget and
Impoundment Control Act of 1974.--(1)(A) Sections 301, 302, 303, 304,
305, 308, 310, 311, 312, 314, 405, and 904 of the Congressional Budget
Act of 1974 (2 U.S.C. 621 et seq.) are amended by striking
''concurrent'' each place it appears and inserting ''joint''.
(B)(i) Sections 302(d), 302(g), 308(a)(1)(A), and 310(d)(1) of the
Congressional Budget Act of 1974 are amended by striking ''most
recently agreed to concurrent resolution on the budget'' each place it
occurs and inserting ''most recently enacted joint resolution on the
budget''.
(ii) The section heading of section 301 of such Act is amended by
striking ''annual adoption of concurrent resolution'' and inserting
''joint resolutions''.
(C) Sections 302, 303, 304, 310, and 311 of the Congressional
Budget Act of 1974 are amended by striking ''agreed to'' each place it
appears and by inserting ''enacted''.
(2) The table of contents set forth in section 1(b) of the
Congressional Budget and Impoundment Control Act of 1974 is amended--
(A) in the item relating to section 301, by striking
''Annual adoption of concurrent resolution'' and inserting
''Joint resolutions''; and
(B) by striking ''concurrent'' and inserting ''joint'' in
the item relating to section 305.
(b) Conforming Amendment.--Any side heading within any section of
title III of the Congressional Budget and Impoundment Control Act of
1974 is amended by striking ''Concurrent'' and inserting ''Joint'' and
any center heading in any section of that title is amended by striking
''concurrent'' and inserting ''joint''.

SEC. 9. AMENDMENTS TO THE RULES OF THE HOUSE OF REPRESENTATIVES TO
EFFECTUATE JOINT BUDGET RESOLUTIONS.

Clauses 1(d)(1), 4(a)(4), 4(b)(2), 4(f)(1)(A), and 4(f)(2) of rule
X, clause 10 of rule XVIII, clause 10 of rule XX, and clauses 7 and 10
of rule XXI of the Rules of the House of Representatives are amended by
striking ''concurrent'' each place it appears and inserting ''joint''.

SEC. 10. CONFORMING AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY
DEFICIT CONTROL ACT OF 1985.

Section 258C(b)(1) of the Balanced Budget and Emergency Deficit
Control Act of 1985 (2 U.S.C. 907d(b)(1)) is amended by striking
''concurrent'' and inserting ''joint''.

A: Legally Binding Budget Act of 2013 - Amends the Congressional Budget Act of 1974 (CBA) to require joint budget resolutions signed by the President instead of the concurrent resolutions now required (which do not have to be signed by the President). Revises accordingly the congressional procedures for considering joint budget resolutions. Prohibits the consideration of budget-related legislation before the joint budget resolution becomes law. Requires the joint budget resolution to set forth appropriate levels for the fiscal year beginning on October 1 of such year and for at least each of the four ensuing fiscal years for the public debt limit for display purposes only. Permits revisions of joint budget resolutions already enacted. Makes a conforming amendment to the Congressional Budget and Impoundment Control Act of 1974. Makes it out of order in both chambers to consider any joint budget resolution, amendment, or conference report that contains certain matter prohibited by the CBA, particularly inclusion in the surplus or deficit totals of any outlays and revenue totals of the Old Age, Survivors, and Disability Insurance (OASDI) program under title II of the Social Security Act. Considers the joint budget resolution as enforceable upon enactment or 15 days following presentment to the President, whichever occurs earlier. (Thus creates an automatic standing order upon a presidential veto of a joint budget resolution.) Makes conforming amendments to: (1) the Rules of the House of Representatives, and (2) the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).
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Q: SECTION 1. 100-PERCENT CAPITAL GAIN EXCLUSION FOR INDIVIDUALS.

(a) General Rule.--Part I of subchapter P of chapter 1 of the
Internal Revenue Code of 1986 (relating to treatment of capital gains),
as amended by subsection (c)(1), is amended by adding at the end the
following new section:

''SEC. 1202. DEDUCTION FOR CAPITAL GAINS.

''(a) Allowance of Deduction.--If for any taxable year a taxpayer
other than a corporation has a net capital gain, 100 percent of the
amount of the net capital gain shall be a deduction from gross income.
''(b) Estates and Trusts.--In the case of an estate or trust, the
deduction under subsection (a) shall be computed by excluding the
portion (if any) of the gains for the taxable year from sales or
exchanges of capital assets which, under sections 652 and 662 (relating
to inclusions of amounts in gross income of beneficiaries of trusts),
is includible by the income beneficiaries as gain derived from the sale
or exchange of capital assets.
''(c) Transitional Rule.--
''(1) In general.--In the case of a taxable year which
includes January 1, 1995--
''(A) the amount taken into account as the net
capital gain under subsection (a) shall not exceed the
net capital gain determined by only taking into account
gains and losses properly taken into account for the
portion of the taxable year on or after January 1,
1995, and
''(B) if the net capital gain for such year exceeds
the amount taken into account under subsection (a), the
rate of tax imposed by section 1 on such excess shall
not exceed 28 percent.
''(2) Special rules for pass-thru entities.--
''(A) In general.--In applying paragraph (1) with
respect to any pass-thru entity, the determination of
when gains and losses are properly taken into account
shall be made at the entity level.
''(B) Pass-thru entity defined.--For purposes of
subparagraph (A), the term 'pass-thru entity' means--
''(i) a regulated investment company,
''(ii) a real estate investment trust,
''(iii) an S corporation,
''(iv) a partnership,
''(v) an estate or trust, and
''(vi) a common trust fund.''
(b) Deduction Allowable in Computing Adjusted Gross Income.--
Subsection (a) of section 62 of such Code is amended by inserting after
paragraph (15) the following new paragraph:
''(16) Capital gains of individuals.--The deduction allowed
by section 1202.''
(c) Conforming Amendments.--
(1) Section 13113 of the Revenue Reconciliation Act of 1993
(relating to 50-percent exclusion for gain from certain small
business stock), and the amendments made by such section, are
hereby repealed; and the Internal Revenue Code of 1986 shall be
applied as if such section (and amendments) had never been
enacted.
(2) Subsection (h) of section 1 of such Code is hereby
repealed.
(3)(A) Section 170(e)(1)(B) of such Code is amended by
inserting ''by a corporation'' after ''a charitable
contribution''.
(4)(A) Section 172(d)(2) of such Code (relating to
modifications with respect to net operating loss deduction) is
amended to read as follows:
''(2) Capital gains and losses of taxpayers other than
corporations.--In the case of a taxpayer other than a
corporation--
''(A) the amount deductible on account of losses
from sales or exchanges of capital assets shall not
exceed the amount includible on account of gains from
sales or exchanges of capital assets; and
''(B) the deduction provided by section 1202 shall
not be allowed.''
(B) Subparagraph (B) of section 172(d)(4) of such Code is
amended by inserting '', (2)(B),'' after ''paragraph (1)''.
(5)(A) Section 221 of such Code (relating to cross
reference) is amended to read as follows:

''SEC. 221. CROSS REFERENCES.

''(1) For deduction for net capital
gain, see section 1202.
''(2) For deductions in respect of a
decedent, see section 691.''
(B) The table of sections for part VII of subchapter B of
chapter 1 of such Code is amended by striking ''reference'' in
the item relating to section 221 and inserting ''references''.
(6) Paragraph (4) of section 642(c) of such Code is amended
to read as follows:
''(4) Adjustments.--To the extent that the amount otherwise
allowable as a deduction under this subsection consists of gain
from the sale or exchange of capital assets held for more than
1 year, proper adjustment shall be made for any deduction
allowable to the estate or trust under section 1202 (relating
to deduction for net capital gain). In the case of a trust, the
deduction allowed by this subsection shall be subject to
section 681 (relating to unrelated business income).''
(7) Paragraph (3) of section 643(a) of such Code is amended
by adding at the end thereof the following new sentence: ''The
deduction under section 1202 (relating to deduction for net
capital gain) shall not be taken into account.''
(8) Paragraph (6)(C) of section 643(a) of such Code is
amended--
(A) by inserting ''(i)'' before ''there'', and
(B) by inserting '', and (ii) the deduction under
section 1202 (relating to deduction for excess of
capital gains over capital losses) shall not be taken
into account'' before the period at the end thereof.
(9) Paragraph (4) of section 691(c) of such Code is amended
by striking ''1(h), 1201'' and inserting ''1201, 1202,''.
(10) The second sentence of paragraph (2) of section 871(a)
of such Code is amended by inserting ''such gains and losses
shall be determined without regard to section 1202 (relating to
deduction for net capital gain) and'' after ''except that''.
(11)(A) Subparagraph (B) of section 904(b)(2) of such Code
is amended by striking so much of such subparagraph as precedes
clause (i) and inserting the following:
''(B) Special rules where corporate capital rate
gain differential.--In the case of a corporation, for
any taxable year for which there is a capital gain rate
differential--''.
(B) Subparagraphs (D) and (E) of section 904(b)(3) are
amended to read as follows:
''(D) Capital gain rate differential.--There is a
capital gain rate differential for any taxable year if
any rate of tax imposed by section 11, 511, or 831(a)
or (b) (whichever applies) exceeds the alternative rate
of tax under section 1201(a) (determined without regard
to the last sentence of section 11(b)(1)).
''(E) Rate differential portion.--The rate
differential portion of foreign source net capital
gain, net capital, or the excess of net capital gain
from sources within the United States over net capital
gain, as the case may be, is the same proportion of
such amount as--
''(i) the excess of the highest rate of tax
specified in section 11(b)(1) over the
alternative rate of tax under section 1201(a),
bears to
''(ii) the highest rate of tax specified in
section 11(b)(1).''
(12) Subsection (d) of section 1044 of such Code is amended
by striking the last sentence.
(13) Section 1402(i)(1) of such Code is amended to read as
follows:
''(1) In general.--In determining the net earnings from
self-employment of any options dealer or commodities dealer--
''(A) notwithstanding subsection (a)(3)(A), there
shall not be excluded any gain or loss (in the normal
course of the taxpayer's activity of dealing in or
trading section 1256 contracts) from section 1256
contracts or property related to such contracts, and
''(B) the deduction provided by section 1202 shall
not apply.''
(d) Clerical Amendment.--The table of sections for part I of
subchapter P of chapter 1 of such Code is amended by adding at the end
thereof the following new item:

''Sec. 1202. Deduction for capital
gains.''
(e) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 1994.

A:
Amends the Internal Revenue Code to allow a taxpayer other than a corporation a 100 percent deduction of net capital gain from gross income. Allows such deduction in computing adjusted gross income.
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