Short title

This Act may be cited as the

War on Terror Wounded Heroes' Bill of Rights Act

Provision of transitional emergency cash assistance to servicemembers severely wounded or injured in operation enduring freedom and operation iraqi freedom

(a)

Provision of emergency cash assistance

(1)The Secretary of Defense shall, through the head of the Severely Injured Joint Support Operations Center of the Department of Defense or through the heads of the support programs referred to in paragraph (2), provide prompt emergency cash assistance to a War on Terror Wounded Hero (as defined in subsection (b)) who, due to a severe injury, due to subsequent treatment for that severe injury, or due to such other criteria related to that severe injury as the Secretary may specify, is undergoing significant financial difficulty (as defined by the Secretary). Such emergency cash assistance shall be in an appropriate amount and for an appropriate period determined under regulations prescribed by the Secretary under subsection (c) under such terms and conditions as the Secretary may specify. (2)For purposes of paragraph (1), the support programs referred to in this paragraph are programs of the military departments (as defined in section 101(a)(8) of title 10, United States Code) to provide assistance to members of the Armed Forces who incur severe wounds or injuries in the line of duty, and include the following programs: (A)The Army Wounded Warrior Program. (B)The Marine Corps Marine for Life Support Program. (C)The Air Force Palace HART Program. (D)The Navy Wounded Marines and Sailors Initiative. (b)

War on terror wounded hero defined

(1)In this Act, the term War on Terror Wounded Hero means a member of the Armed Forces or a veteran who on or after September 11, 2001, was severely injured while serving on active duty in the theater of combat operations (as determined by the Secretary of Defense) of Operation Enduring Freedom or Operation Iraqi Freedom. (2)For purposes of paragraph (1)— (A)the term severely with respect to an injury means— (i)the inability or severe difficulty of an individual with the injury to perform one or more activities of daily living, (ii)a service-connected disability rated at 30 percent or more (as determined by the Secretary of Defense or Secretary of Veterans Affairs, as the case may be), and (iii)such other injuries or conditions as the Secretary of Defense may specify; (B)the term Armed Forces has the meaning given that term in section 101(a)(4) of title 10, United States Code; and (C)the term veteran has the meaning given that term in section 101(2) of title 38, United States Code. (c)

Regulations

(1)The Secretary of Defense shall prescribe regulations to carry out this section which may be effective and final immediately on an interim basis as of the date of publication of the interim final regulation. (2)In establishing guidelines under such regulations to determine the need for emergency cash assistance, the amount of emergency cash assistance required, and the period for which case assistance may be required, the Secretary shall take into account the following: (A)The location of the facility providing medical treatment to a War on Terror Wounded Hero and the location of the residence of the War on Terror Wounded Hero. (B)The effect of the injury and medical treatment of a War on Terror Wounded Hero on family members, including— (i)the cost of travel to and, if applicable, temporarily relocate to reside near the facility where the War on Terror Wounded Hero is receiving medical treatment, and (ii)the financial impact on family members who have left employment to care for the War on Terror Wounded Hero. (C)Any change in pay status of a War on Terror Wounded Hero. (D)Any applicable incorrect orders. (E)Debts owed by a War on Terror Wounded Hero to the United States for equipment issued, or overpayment made, to the War on Terror Wounded Hero by the military departments. (F)Level of indebtedness of the War on Terror Wounded Hero and family, including consideration of the ability of the family to secure basic necessities of life, such as food and shelter. (G)Consideration of the standard of living of the War on Terror Wounded Hero and family before the severe injury was incurred. (d)

Authorization of appropriations

There are authorized to be appropriated to the Secretary of Defense $50,000,000 for each fiscal year, beginning with fiscal year 2007, to carry out this section.

Expansion and modification of medical assistance programs to meet the needs of war on terror wounded heroes and their families

(a)

Specially tailored program

(1)Subchapter II of chapter 17 of title 38, United States Code, is amended adding at the end the following new sections:

1720F.

Improvement of medical services for War on Terror Wounded Heroes

(a)

Requirement for uniform and sufficient assistance

In providing the medical services specified in subsection (c) to veterans who are War on Terror Wounded Heroes, the Secretary shall ensure the provision of sufficient services in a uniform manner to meet the needs of all such veterans without regard to geographic location of the residences of such veterans. The scope and intensity of services required by this section shall be sufficient to permit the spouse of the veteran, who would otherwise be providing care in the home to the veteran, to be employed on a full-time basis. (b)

Modification of services To meet needs of war on terror wounded heroes

The medical services required to be provided to War on Terror Wounded Heroes under subsection (a) shall be tailored to meet the needs of the population of War on Terror Wounded Heroes and shall include specialized programs for the rehabilitation of such veterans, reintegration of such veterans into civilian life, and promotion of independent living for such veterans. (c)

Specification of medical services

The medical services referred to in subsection (a) are the following: (1)Adult day health care under section 1710(b) of this title. (2)Home health services under section 1717 of this title. (3)Respite care under section 1720B of this title. (4)Home-based primary care. (5)Hospice services. (6)Such other noninstitutional extended care services (as defined in section 1701(10)(B) of this title) as the Secretary determines to be appropriate. (d)

Definition

(1)In this section and section 1720G of this title, the term War on Terror Wounded Hero means a veteran who on or after September 11, 2001, was severely injured while serving on active duty in the theater of combat operations (as determined by the Secretary of Defense) of Operation Enduring Freedom or Operation Iraqi Freedom. (2)For purposes of paragraph (1), the term severe with respect to an injury means— (A)the inability or severe difficulty of an individual with the injury to perform one or more activities of daily living, (B)a service-connected disability rated at 30 percent or more (as determined by the Secretary or the Secretary of Defense, as the case may be), and (C)such other injuries or conditions as the Secretary of Defense has specified under section 2(b)(2) of the War on Terror Wounded Heroes' Bill of Rights Act.

1720G.

Caregiver support program for family members of War on Terror Wounded Heroes

(a)

Program of assistance for caregivers

Subject to section 1710(a)(4) of this title, the Secretary shall operate and maintain a voluntary program in caregiver education, training, and certification for family members of a War on Terror Wounded Hero (as defined in section 1720F(d) of this title) in caregiver activities in accordance with this section. The program shall be provided either directly by the Department or through contracts. (b)

Payment for family members who provide caregiver services

The program established under subsection (a) shall include payment to a family member of a War on Terror Wounded Hero who has been certified by an appropriate State licensing or certification agency as a provider of caregiver services to provide such services to the War on Terror Wounded Hero. Payment for such services shall be made at such rates, and for such periods, as the Secretary may specify. (c)

Regulations

The Secretary shall prescribe regulations to carry out this section.

(2)Subsection (a)(4) of section 1710 of such title is amended— (A)by striking and before the requirement in section 1710B of this title; and (B)by inserting , and the requirement in section 1720G of this title to operate a caregiver support program for family members of War on Terror Wounded Heroes after a program of extended care services. (3)The table of sections at the beginning of chapter 17 of such title is amended by inserting after the item relating to section 1720E the following new items:

1720F. Improvement of medical services for War on Terror Wounded Heroes.

1720G. Caregiver support program for family members of War on Terror Wounded Heroes.

(b)

Conforming requirement under title 10

(1)Chapter 55 of title 10, United States Code, is amended by inserting after section 1074k the following new section:

1074l.

Modification of medical care for War on Terror Wounded Heroes; caregiver support program for family members of War on Terror Wounded Heroes

(a)

Program of assistance for caregivers

The Secretary of Defense shall enter into an agreement with the Secretary of Veterans Affairs, under the provisions of section 8111 of title 38, to provide— (1)the medical services required under section 1720F of title 38 to members of the armed forces who would be War on Terror Wounded Heroes (as defined in subsection (d) of such section 1720F) if discharged or released from active duty, and (2)a program of caregiver support under section 1720G of title 38 to family members of such members of the armed forces. (b)

Medical services and assistance

The agreement entered into under subsection (a) shall provide for the same type and scope of assistance and services as are provided by the Secretary of Veterans Affairs to veterans and their family members under sections 1720F and 1720G of title 38, and meet the same requirements for the provision of such medical services and assistance under such sections.

(2)The table of sections at the beginning of chapter 55 of such title is amended by inserting after the item relating to section 1074k the following new item:

1074l. Modification of medical care for War on Terror Wounded Heroes; caregiver support program for family members of War on Terror Wounded Heroes.

(c)

Effective date

The amendments made by this section shall take effect on October 1, 2006, and apply to care furnished on or after such date.

Authority to treat certain war on terror wounded heroes at non-department facilities

(a)

Care at non-Department facilities

Section 1703 of title 38, United States Code, is amended— (1)by redesignating subsections (b), (c), and (d) as subsections (c), (d), and (e), respectively; (2)by inserting after subsection (a) the following new subsection (b):

(b)(1)In the case of a War on Terror Wounded Hero (as defined in subsection (d) of section 1720F of this title) who requires hospital care or medical services as authorized under section 1710 of this title, the Secretary may contract with non-Department facilities in order to furnish the care or services described in subsection (a) if the Secretary determines that— (A)the closest Department facility is more than a 60-minute drive from the residence of the veteran; (B)the severity of the condition of the veteran for which care or services is required is such that transport of the veteran to the closest Department facility in lieu of a more proximate non-Department facility would have an adverse effect on the health or well-being of the veteran; or (C)reasonably proximate Department facilities to the veteran do not furnish the specialized care or services required to treat the condition of the veteran. (2)Care or services furnished under contract under paragraph (1) to a veteran shall be furnished at no greater cost or charge to the veteran than would be payable by the veteran if such care or services were furnished in a Department facility.

; and

(3)in subsection (c), as so redesignated in paragraph (1), by striking subsection (a) of this section and inserting subsection (a) or (b). (b)

Conforming requirement under title 10

Paragraph (2) of subsection (c) of section 1074 of title 10, United States Code, is amended— (1)by redesignating subparagraph (C) as subparagraph (D); and (2)by inserting after subparagraph (B) the following new subparagraph (C):

(C)(i)In the case of a member of the armed forces described in section 1074l of this title who requires medical care, the Secretary may provide for such care to be furnished in a private facility or health care provider if the Secretary determines that— (I)the closest military medical treatment facility or health care provider is more than a 60-minute drive from the residence of the veteran; (II)the severity of the condition of the member for which medical care is required is such that transport of the member to the closest military medical treatment facility or health care provider in lieu of a more proximate private facility or health care provider would have an adverse effect on the health or well-being of the member; or (III)reasonably proximate military medical treatment facilities or health care providers to the member do not furnish the specialized medical care required to treat the condition of the member. (ii)Medical care furnished under clause (i) to a member of the uniformed services shall be furnished at no greater cost or charge to the member than would be payable by the member if such care were furnished in a military medical treatment facility or health care provider.

(c)

Effective date

The amendments made by this section shall take effect on October 1, 2006, and apply to care furnished on or after such date.

Review by joint executive committee of emergency cash assistance, improved medical services, and caregiver support programs

(a)

In general

Subsection (d) of section 320 of title 38, United States Code, is amended by adding at the end the following new paragraph:

(6)(A)Receive and review complaints from War on Terror Wounded Heroes (as defined in section 2(b) of the War on Terror Wounded Heroes' Bill of Rights Act) with respect to benefits provided under sections 2, 3, and 4 of such Act. (B)Submit quarterly interim reports to the two Secretaries on the implementation of programs and activities of one or both of the Departments (as the case may be) required under sections 2, 3, and 4 of such Act, including the adequacy and efficiency of the respective Departments in meeting the requirements to provide prompt emergency cash assistance, improved medical services, caregiver support programs, and medical care in private facilities to War on Terror Wounded Heroes.

(b)

Effective date

The first report required by the amendment made by subsection (a) shall be submitted January 1, 2007.

Credit for employers hiring war on terror wounded heroes

(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:

45N.

Credit for employers hiring war on terror wounded heroes

(a)

General rule

For purposes of section 38, the War on Terror Wounded Hero employment credit for the taxable year shall be equal to— (1)50 percent of the qualified first-year wages for such year, (2)30 percent of the qualified second-year wages for such year, and (3)20 percent of the qualified third-year wages for such year. (b)

Qualified wages

For purposes of this section— (1)

In general

The term qualified wages means the wages paid or incurred by the employer during the taxable year to individuals who are War on Terror Wounded Heroes, but in no case greater than $60,000. (2)

Qualified first-year wages

The term qualified first-year wages means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer. (3)

Qualified second-year wages

The term qualified second-year wages means, with respect to any individual described in paragraph (2), qualified wages attributable to service rendered during the 1-year period beginning with the day that succeeds the 1-year period referred to in paragraph (2). (4)

Qualified third-year wages

The term qualified third-year wages means, with respect to any individual described in paragraph (3), qualified wages attributable to service rendered during the 1-year period beginning with the day that succeeds the 1-year period referred to in paragraph (3). (5)

Wages

The term wages has the meaning given such term by section 51(c), without regard to paragraph (4) thereof. (c)

War on terror wounded hero; hiring date

For purposes of this section— (1)

War on terror wounded hero

The term War on Terror Wounded Hero means a veteran (as that term is defined in section 101(2) of title 38) who, on or after September 11, 2001, was severely injured while serving on active duty in the theater of combat operations (as determined by the Secretary of Defense) of Operation Enduring Freedom or Operation Iraqi Freedom. (2)

Severely injured

For purposes of paragraph (1), the term severely with respect to an injury means— (A)the inability or severe difficulty of an individual with the injury to perform one or more activities of daily living (as determined by the Secretary of Veterans Affairs), (B)a service-connected disability rated at 30 percent or more (as determined by the Secretary of Veterans Affairs), and (C)such other injuries or conditions as the Secretary of Defense has specified under section 2(b)(2) of the War on Terror Wounded Heroes' Bill of Rights Act. (3)

Hiring date

The term hiring date has the meaning given such term by section 51(d). (d)

Certain rules To apply

Rules similar to the rules of section 52, and subsections (d)(11), (f), (g), (i) (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997), (j), and (k) of section 51, shall apply for purposes of this section.

(b)

Credit To be part of general business credit

Subsection (b) of section 38 of such Code is amended by striking and at the end of paragraph (29), by striking the period at the end of paragraph (30) and inserting , plus, and by adding at the end the following new paragraph:

(31)the War on Terror Wounded Hero employment credit determined under section 45N(a).

(c)

Technical amendments

(1)Clause (iii) of section 41(b)(2)(D) of such Code is amended to read as follows:

(iii)

Exclusion for wages to which employment credits apply

The term wages shall not include any amount taken into account in determining the credit under section 45N(a) or 51(a).

(2)Subparagraph (B) of section 45A(b)(1) of such Code is amended to read as follows:

(B)

Coordination with other employment credits

The term qualified wages shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 45N or 51.

(3)Subsection (a) of section 280C of such Code is amended by inserting 45N(a), after 45A(a),. (4)Paragraph (3) of section 1396(c) of such Code is amended to read as follows:

(3)

Coordination with other employment credits

(A)

In general

The term qualified wages shall not include wages taken into account in determining the credit under section 45N or 51. (B)

Coordination with paragraph (2)

The $15,000 amount in paragraph (2) shall be reduced for any calendar year by the amount of wages paid or incurred during such year which are taken into account in determining the credits under sections 45N and 51.

(d)

Clerical amendment

The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

Sec. 45N. Credit for employers hiring War on Terror Wounded Heroes.

(e)

Effective date

The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act.