[Congressional Record Volume 152, Number 28 (Tuesday, March 7, 2006)]
[Senate]
[Pages S1835-S1844]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. BURR:
  S. 2379. A bill to amend the Internal Revenue Code of 1986 to allow a 
deduction for health and long-term care insurance costs of individual 
not participating in employer-subsidized health plans; to the Committee 
on Finance.
  Mr. BURR. Mr. President, I rise today to introduce legislation that 
would provide an above-the-line tax deduction for individuals who 
purchase their own health insurance and are not receiving it through 
their employer. An above-the-line tax deduction would allow a taxpayer 
to take the deduction even if they don't itemize their taxes. Current 
law allows those individuals who are self-employed and purchase health 
insurance to take an above-the-line tax deduction. My legislation would 
make the tax code fairer by allowing those people who are not self-
employed to take the same deduction.
  An estimated 17.4 million Americans in 2005 were covered by 
individually purchased health insurance policies. Some of these people 
are self-employed and can currently take this deduction. However, based 
upon these statistics, I estimate that up to 2 million families who 
have purchased health insurance do not have access to this deduction. 
My legislation seeks to correct that. Additionally, the legislation 
will make it cheaper for uninsured people to purchase their own health 
insurance policies. Health care costs in general are expected to rise 
7.2 percent per year for the next ten years, so it is important for 
Congress to pursue steps to attempt to rein in this inflation and also 
to try to make health care and health insurance more accessible and 
affordable. This legislation is a part of those efforts.
  Another important aspect of the legislation is that it would also 
allow individuals to take an above-the-line deduction for the purchase 
of long-term-care insurance. Most employers do not offer any subsidized 
long-term-care insurance to their employees, so those who need this 
protection often have to purchase it in the individual market. It is 
very important for Americans to purchase this insurance, since many 
people assume that Medicare covers long-term-care costs when people 
turn age 65. However, this is not true. Often, seniors will find 
themselves on Medicaid, the low-income federal health care program, 
when they have long stays in nursing homes that they cannot pay for. 
Long-term-care insurance is a far better alternative to having seniors 
go onto Medicaid. It is important for Congress to incentivize people to 
purchase this insurance, and my legislation is a step in the right 
direction.
  I want to urge my colleagues to look at this legislation. It is short 
and to the point, but helping people to have private health insurance 
and long-term-care insurance is an important part of improving our 
health care system.
                                 ______
                                 
      By Mr. DODD:
  S. 2380. A bill to add the heads of certain Federal intelligence 
agencies to the Committee on Foreign Investment in the United States, 
to require enhanced notification to Congress and for other purposes; to 
the Committee on Banking, Housing, and Urban Affairs.
  Mr. DODD. Mr. President, today I have introduced a bill entitled the 
U.S. National Security Protection Act of 2006. This legislation would 
enact some critical reforms with respect to the Committee on Foreign 
Investment in the United States, CFIUS. I look forward to working with 
my colleagues in the coming days on this bill.
  One thing is clear. The importance of reforming CFIUS has been 
brought into sharp focus by the proposed acquisition of P&O Steamship 
Navigation Company's U.S. port operations by Dubai Ports, DP, World, a 
company based in Dubai in the United Arab Emirates, UAE. The reason so 
many people are concerned about that particular deal is obvious: while 
security threats are dynamic, assets such as our ports are, and always 
will be, a national security concern.
  CFIUS's role is to vet these deals for possible national security 
dangers. But the problem here is that the CFIUS process is broken. 
Indeed, the DP World deal was approved in less than 30

[[Page S1836]]

days--even though U.S. law clearly required there to be a full 45-day 
investigation.
  Many of us here in Congress have for a while now expressed concerns 
over whether the current CFIUS structure is adequately protecting our 
national security. The GAO also expressed these concerns in a report it 
released last September. So again, it's not like the cat has suddenly 
been let out of the bag that the CFIUS process needs reform.
  Yet despite all the evidence to the contrary--most prominently, the 
DP World-P&O deal--the administration does not seem to believe that 
there is anything wrong with the CFIUS process.
  The bill I introduced today--the National Security Protection Act of 
2006--goes to the heart of three very simple principles. First, since 
CFIUS is set up to protect our national security, the intelligence 
community--whose fundamental purpose is to promote national security--
needs to have a formal and expanded role in CFIUS. Second, 
accountability and transparency need to be made a permanent part of the 
CFIUS process. And third, when critical U.S. infrastructure might be 
acquired by a foreign government-controlled entity, CFIUS must perform 
a full 45 day investigation--no exceptions.
  My bill would address these issues by doing the following: First, it 
would add the Director of National Intelligence, DNI, and Director of 
the CIA, DCI, to the CFIUS panel.
  Second, it would create a CFIUS Subcommittee on Intelligence whose 
members would represent the heads of all of the intelligence agencies 
of the U.S. government. That subcommittee, chaired by the Director of 
National Intelligence, would review and provide comments on matters to 
come before CFIUS--including comments on 30 day reviews which do not 
result in 45 day investigations and comments on the results of 45 day 
investigations. This subcommittee would also conduct 15 day initial 
reviews of all cases filed with CFIUS.

  Some might ask why the DNI would need to serve on both the full CFIUS 
panel and on the subcommittee. The reasoning behind this is simple--the 
DNI has two important roles in the process. On the full committee, the 
DNI should fill a role of providing policy advice from the perspective 
of the intelligence community. On the subcommittee level, the DNI 
should oversee the collection, analysis, and reporting on specific, 
case-related intelligence that is vital to the CFIUS process.
  Third, the National Security Protection Act would create two Vice 
Chair positions on the full CFIUS panel, to be filled by the 
Secretaries of Defense and Homeland Security. That will help to ensure 
that economic, intelligence, and security matters are given appropriate 
weight in the decision making process. Economic interests, while 
important, must never come ahead of the protection of our national 
security.
  Fourth, this legislation would mandate that only the CFIUS chair, 
with the concurrence of the two Vice Chairs, or the President acting on 
his own authority, can sign off on a 30-day review which concludes that 
a potential deal poses no security threat. In addition, it would 
require that this determination be made in writing with the appropriate 
signatures, and mandate that the CFIUS Chair and Vice Chairs who make 
such a determination be at the level of Secretary so that this 
responsibility is not delegated to subordinates. Furthermore, if either 
of the Vice Chairs dissent with respect to the decision to not conduct 
a 45-day investigation, my bill would mandate that the matter be sent 
to the President for a final determination.
  Fifth, my bill would require the President or CFIUS to notify 
Congress not later than 15 days after paperwork is submitted by 
companies for CFIUS review, and not later than 15 days after the 
commencement of all 30-day reviews and 45-day investigations.
  Sixth, this bill would also require the President to provide 
quarterly reports to Congress detailing all 30- and 50-day actions. 
These reports would include the intelligence subcommittee's comments on 
each case, and they would be submitted in unclassified form with a 
classified annex.
  Seventh, for any transaction where a foreign-owned company is seeking 
to acquire U.S. critical infrastructure, this bill would mandate that 
the company provide the appropriate notification to CFIUS of the 
proposed transaction as well as the required information for CFIUS to 
examine the case. Currently that process is voluntary and it shouldn't 
be.
  Eighth and finally, the National Security Protection Act would amend 
existing U.S. law, which governs under what conditions the President 
must conduct a full 45-day investigation. Currently, U.S. law requires 
a full investigation if ``an entity controlled by or acting on behalf 
of a foreign government'' attempts to acquire a U.S. entity engaged in 
interstate commerce that could affect U.S. national security. My bill 
would clarify this provision by requiring a 45-day investigation 
whenever the U.S. entity to be acquired controls, owns, or operates 
critical infrastructure in the U.S.
  I don't want anyone to misinterpret what I am saying here. Foreign 
investment in the U.S. economy provides an important influx of capital. 
In today's globalized world, we would do tremendous damage to our 
economy by cutting off foreign investment. And I do not think anyone 
here is talking about that.
  Just to provide some reference, according to the Commerce Department, 
in 2004, foreigners invested $113 billion in U.S. businesses and real 
estate. But that amount is only about half as much as U.S. firms 
invested abroad. So while we rightly have concerns about outsourcing 
and enforcement of fair trade practices, the U.S. obviously gets 
significant benefits from participating in the global economy.
  But supporting free and fair trade, and working to protect the 
national interest, are not mutually exclusive. Because we are not just 
working to protect the American worker, we are also trying to protect 
his or her family, and the generations to come.
  Simply put, national security should never be subordinated to 
commercial interests.
  Some would suggest that this is an issue of race-baiting, ill will, 
or bias toward the Arab world. Let me be clear on that point. Nothing 
we say with respect to DP World or the situation in the UAE--or any 
other potential deal--should be construed as such.
  To that end, I wholly reject the views of those who suggest that our 
concern with the DP World acquisition, and with other foreign 
government acquisitions of U.S. critical infrastructure, is somehow 
rooted in a xenophobic ideology.
  Rather, when it comes to international business, there are two main 
issues that I think we as Americans are concerned with. One is the 
protection of the U.S. economy, our industrial base, and American 
workers. The other is the safeguarding of our national security. With 
respect to the DP World-P&O deal, we're mainly talking about that 
second issue.
  According to United Press International, UPI, operations at up to 22 
U.S. ports would come under the control of DP World if it is allowed to 
acquire P&O's U.S. port operations. This includes critical ports in New 
York, New Jersey, Baltimore, Miami, New Orleans, Mississippi, and 
Texas. And it reportedly includes two ports in Texas used by the Army, 
and through which approximately 40 percent of equipment shipped to our 
troops in Iraq has flowed.
  Yet, CFIUS decided in less than 30 days that this deal did not pose a 
security threat to the U.S. There was no full and thorough 45 day 
investigation, which in my view was mandated by law. Indeed, the Byrd 
Amendment to Exon-Florio requires a full 45 day investigation if two 
conditions are met: first, that the acquirer is controlled or acting on 
behalf of a foreign government; and second, if the acquisition could 
affect U.S. national security. Both of these conditions are clearly met 
in this case.
  There also appears to have been no consultation with Members of 
Congress on the DP World issue. In October, Deputy Treasury Secretary 
Kimmitt testified that he and his agency support more effective 
communication with Members of Congress to enhance the transparency of 
CFIUS. I ask where that communication was with respect to DP World.
  Certainly, I understand the desire for protecting privacy, but that 
does not

[[Page S1837]]

excuse the lack of any real consultation with Congress and the 
resulting lack of transparency. This is an issue of checks and 
balances, which exist to protect Americans. And the protection of 
Americans must never be subordinated to foreign interests.
  But there are other problems with CFIUS that have become apparent 
through the DP World case. Indeed, we recently learned that neither 
Secretary Snow nor President Bush knew about the DP World acquisition. 
Not even Secretary Snow's deputy knew about the matter while it was 
undergoing the initial 30 day review.
  Now, given Secretary Snow's history with CSX, whose port operations 
were acquired by DP World in 2004, his lack of involvement was the 
right thing. I only wish that it had been intentional.
  And when it comes to the President, I would simply ask this question: 
When operations at 22 critical U.S. ports are to be sold to a company 
controlled and owned by a foreign government, one with a questionable 
security history with respect to terrorism and WMD proliferation, why 
wasn't the President made aware of the deal?
  In a March 1 New York Times article, the President was quoted as 
saying that ``If there was any doubt in my mind, or people in my 
Administration's mind, that our ports would be less secure or the 
American people endangered, this deal wouldn't go forward.''
  I frankly have no idea how the President could reach this conclusion. 
There has been no thorough investigation, as required by law. The 
President did not even apparently know about the DP World deal until 
very recently. It is precisely this kind of superficial determination 
that has the American people so worried about their security--and 
rightly so.
  If all of this is not evidence of a broken CFIUS process, then I do 
not know what is.
  I know that some people would argue that the issue is not CFIUS--that 
the real issue is having adequate measures to protect our ports. 
Frankly, I think that both of these are major Issues.
  And if we look at the pathetic security situation at our Nation's 
ports today, that becomes quite clear. Only about 5 percent of the 
cargo that comes through our ports is actually inspected. Indeed, the 
resources available to the Department of Homeland Security to undertake 
port and container security are woefully inadequate. According to 
reports, U.S. Customs has only 80 inspectors to monitor the compliance 
of nearly 6,000 importers, who are currently charged with maintaining 
the security of their goods during transit. The Coast Guard is even 
worse off with 20 inspectors dedicated to assessing worldwide 
compliance with relevant international shipping and port facility 
security codes. That's 100 people for the whole world. And it is a 
problem that needs to be fixed.
  But CFIUS reform is an indispensable part of the process of 
strengthening U.S. national security. Indeed, the current problems are 
evident in other cases besides DP World. Most recently we learned about 
another deal with a Dubai-based company. That company, Dubai 
International Capital is seeking, as part of a $1.2 billion deal, to 
acquire London-based Doncasters Group Ltd. Doncasters has operations in 
the U.S.--primarily in my home state of Connecticut and in Georgia.
  True, in this case, CFIUS has decided to perform the full 45-day 
investigation. I'm glad that they have, because Doncasters is involved 
in the production of components for some of our most critical military 
equipment, including the M1 Abrams tank.
  But while I'd like to think that the Doncasters investigation was 
begun on its own merits, I must admit that I find the timing of this 
investigation highly suspect. In fact, it appears that this 
investigation was not even launched until the DP World issue became 
public and stirred up some very legitimate concerns.
  So as we can see, it is critically important that we reform the CFIUS 
process. We can not afford to sit and wait on this. The U.S. National 
Security Protection Act of 2006 would significantly strengthen CFIUS 
and thus our national security. I urge my colleagues to support this 
bill.
  I ask unanimous consent that the text of my bill, the U.S. National 
Security Act of 2006, be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2380

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``U.S. National Security 
     Protection Act of 2006''.

     SEC. 2. DEFINITIONS.

       As used in this Act--
       (1) the term ``Committee on Foreign Investment in the 
     United States'' or ``CFIUS'' means the committee established 
     by the President under Executive Order 11858, May 7, 1975, 
     and any successor thereto; and
       (2) the term ``intelligence community'' has the same 
     meaning as in section 3(4) of the National Security Act of 
     1947 (50 U.S.C. 401a(4)).

     SEC. 3. COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED STATES.

       (a) CFIUS Membership.--
       (1) Directors of national intelligence and central 
     intelligence.--Notwithstanding any other provision of law, 
     the Director of National Intelligence and the Director of 
     Central Intelligence shall be members of the Committee on 
     Foreign Investment in the United States.
       (2) Vice chairs.--The Secretary of Homeland Security and 
     the Secretary of Defense shall serve as vice chairs of the 
     Committee on Foreign Investment in the United States.
       (b) Subcommittee on Intelligence.--Not later than 30 days 
     after the date of enactment of this Act, the President shall 
     establish within the Committee on Foreign Investment in the 
     United States a Subcommittee on Intelligence, which shall 
     be--
       (1) chaired by the Director of National Intelligence; and
       (2) comprised of the head of each member of the 
     intelligence community.

     SEC. 4. SUBCOMMITTEE REVIEW OF CFIUS INVESTIGATIONS.

       Section 721 of the Defense Production Act of 1950 (50 
     U.S.C. App. 2170) is amended by adding at the end the 
     following:
       ``(l) Intelligence Subcommittee Reviews of 
     Investigations.--
       ``(1) Pre-investigation review and comment.--The 
     Subcommittee on Intelligence of the Committee on Foreign 
     Investment in the United States shall--
       ``(A) review information relating to a proposed merger, 
     acquisition, or takeover, during the 15-day period following 
     the date of receipt of such information, and before the 
     commencement of any investigation under subsection (a) or 
     (b); and
       ``(B) provide written comments on any determination by the 
     President or CFIUS not to conduct an investigation under 
     subsection (a).
       ``(2) Post-investigation review and comment.--The 
     Subcommittee on Intelligence of the Committee on Foreign 
     Investment in the United States shall--
       ``(A) review each investigation conducted by the President 
     or CFIUS under subsections (a) and (b); and
       ``(B) provide written comments on the results of each such 
     investigation.''.

     SEC. 5. TREATMENT OF CRITICAL INFRASTRUCTURE AS AFFECTING 
                   NATIONAL SECURITY.

       Section 721(b) of the Defense Production Act of 1950 (50 
     U.S.C. App. 2170(b)) is amended by inserting after ``commerce 
     in the United States'' the following: ``, including any 
     person that owns, controls, or operates any critical 
     infrastructure, as defined in section 1016(e) of the USA 
     PATRIOT Act (42 U.S.C. 5195c(e)),''.

     SEC. 6. CERTIFICATION OF NATIONAL SECURITY DETERMINATIONS.

       ``(m) Presidential or Chair Certification of Threat 
     Determinations.--
       ``(1) In general.--Notwithstanding any other provision of 
     law, a final determination that an investigation under 
     subsection (a) is not required with respect to a merger, 
     acquisition, or takeover may be made only--
       ``(A) by the President, in any case in which the President 
     is acting on the President's own behalf under subsection (a); 
     or
       ``(B) by the Secretary of the Treasury, with the 
     concurrence of the Secretary of Homeland Security and the 
     Secretary of Defense, in their respective capacities as chair 
     and vice chairs of CFIUS, in any case in which CFIUS is 
     acting as the President's designee under subsection (a).
       ``(2) Certifications required.--
       ``(A) Presidential determinations.--In any instance in 
     which the President is acting on his or her own behalf under 
     subsection (a), the President shall certify in writing to a 
     final determination that an investigation under subsection 
     (a) is not required with respect to a merger, acquisition, or 
     takeover, and such certification requirement may not be 
     delegated to any person.
       ``(B) CFIUS determinations.--In any instance in which CFIUS 
     is acting as the President's designee under subsection (a), 
     the Secretary of the Treasury, the Secretary of Homeland 
     Security, and the Secretary of Defense shall each certify in 
     writing to a final determination that an investigation under 
     subsection (a) is not required with respect to a merger, 
     acquisition, or takeover, and such certification requirement 
     may not be delegated to any person.
       ``(3) Nonconcurrence.--If there is not concurrence among 
     the chair and vice chairs of CFIUS for purposes of paragraph 
     (1)(B), the President shall make the final determination that 
     an investigation under subsection

[[Page S1838]]

     (a) is not required with respect to a merger, acquisition, or 
     takeover, and the President shall certify such determination 
     in writing.''.

     SEC. 7. MANDATORY SUBMISSION OF INFORMATION.

       Section 721(c) of the Defense Production Act of 1950 (50 
     U.S.C. App. 2170(c)) is amended--
       (1) in the subsection heading, by striking 
     ``Confidentiality of'' and inserting ``Submission of'';
       (2) by striking ``Any information or documentary material 
     filed'' and inserting the following:
       ``(1) Required submissions.--Each person controlled by or 
     acting on behalf of a foreign government or foreign person 
     shall--
       ``(A) notify the President or the President's designee in 
     writing of any proposed merger, acquisition, or takeover of 
     any United States critical infrastructure (as defined in 
     section 1016(e) of the USA PATRIOT Act (42 U.S.C. 5195c(e))) 
     ; and
       ``(B) provide such information to the President or the 
     President's designee with respect to such proposed 
     transaction as may be necessary for purposes of this section.
       ``(2) Confidentiality of information.--Any information or 
     documentary material filed, either voluntarily or under 
     paragraph (1),''.

     SEC. 8. NOTICES OF REVIEWS AND INVESTIGATIONS AND QUARTERLY 
                   REPORTS REQUIRED.

       Section 721 of the Defense Production Act of 1950 (50 
     U.S.C. App. 2170) is amended by adding at the end the 
     following:
       ``(n) Notices of Reviews and Investigations and Quarterly 
     Reports to Congress.--
       ``(1) Notices to congress.--The President or the 
     President's designee shall notify the appropriate committees 
     of Congress--
       ``(A) not later than 15 days after the date of receipt of 
     written notification of a proposed or pending merger, 
     acquisition, or takeover described in subsection (a) or (b); 
     and
       ``(B) at the commencement of each investigation under 
     subsection (a) or (b).
       ``(2) Quarterly reports to congress.--
       ``(A) In general.--The President shall, on a quarterly 
     basis, submit to Congress a report on all mergers, 
     acquisitions, and takeovers that were the subject of 
     investigation or review under this section during the 
     quarter, including any comments submitted under subsection 
     (l)(2).
       ``(B) Form.--Each report required under subparagraph (A) 
     may be submitted in unclassified form, and may contain a 
     classified annex.''.

     SEC. 9. CFIUS AS PRESIDENT'S DESIGNEE UNDER DEFENSE 
                   PRODUCTION ACT.

       Section 721 of the Defense Production Act of 1950 (50 
     U.S.C. App. 2170) is amended by adding at the end the 
     following:
       ``(o) Designee.--Notwithstanding any other provision of 
     law, the President's designee for purposes of this section 
     shall be the Committee on Foreign Investment in the United 
     States, established by order of the President in Executive 
     Order 11858, May 7, 1975 (in this section referred to as 
     `CFIUS'), or any successor thereto.''.
                                 ______
                                 
      By Mr. FRIST (for himself, Mr. McConnell, Mr. McCain, Mr. Kerry, 
        Mr. Sessions, Mr. Allen, Mr. Bunning, Mr. Alexander, Mr. 
        Talent, Mr. DeMint, Mr. Graham, Mr. Kyl, Mr. Allard, Mrs. Dole, 
        Mr. Enzi, Mr. Brownback, Mr. Isakson, Mr. Burr, Mr. Chambliss, 
        Mr. Chafee, Mr. Santorum, Mr. Thune, Mr. Gregg, Mr. Sununu, Mr. 
        Vitter, Mr. Martinez, Mr. Crapo, and Mr. Thomas):
  S. 2381. A bill to amend the Congressional Budget and Impoundment 
Control Act of 1974 to provide line item rescission authority; to the 
Committee on the Budget.
  Mr. FRIST. Mr. President, I rise to introduce the Legislative Line 
Item Veto Act of 2006. I am proud to say there are over 20 Senators who 
have joined me as original cosponsors of this legislation, including 
our colleague from Massachusetts, Senator Kerry. I wish to thank 
Senator Kerry for his support, and for the support of all of the other 
original cosponsors who have joined me on this significant legislative 
reform proposal.
  The legislation itself is long overdue. It is an authority provided 
in one version or another to 43 Governors today. It is an authority 
that has been requested by at least 11 Presidents, including Franklin 
Roosevelt, Harry Truman, Dwight Eisenhower, Ronald Reagan, and Bill 
Clinton.
  The Legislative Line Item Veto Act of 2006, first outlined by 
President Bush yesterday, when enacted will provide the President and 
the Congress with a tool to surgically remove specific spending and 
targeted tax benefits from broader enacted legislation. Unlike the line 
item veto legislation that the Supreme Court ruled unconstitutional in 
1998, this is clearly constitutional.
  The legislation builds upon current Presidential rescission 
authorities changing the current process to require Congress to act, 
one way or the other, on the President's proposed removal of items in 
enacted law. This new procedure guarantees an up-or-down vote on the 
President's proposed rescissions, without amendments.
  I was trying to think how to describe this procedure when people ask, 
and one might think of it as similar to the Armed Forces BRAC 
Commission process. I am really talking about the approach, the 
procedure itself. By that, I mean that the President proposes and the 
Congress, under expedited procedures, within 10 days, approves or 
disapproves of the legislation that rescinds spending, including both 
appropriation items or entitlement spending. The one spending program 
which would be exempt from this process is Social Security.
  The legislation is balanced in that it would also allow the President 
to eliminate revenue-losing provisions that provide Federal tax 
benefits to 100 or fewer beneficiaries or provide temporary or 
transitional relief to 10 or fewer beneficiaries.
  I am encouraged by the broad bipartisan support for this reform 
legislation. I hope this Congress will act on the bill to provide us 
another tool to control unnecessary and wasteful spending in tax 
expenditures. It is just good government.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. --

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Legislative Line Item Veto 
     Act of 2006''.

     SEC. 2. LEGISLATIVE LINE ITEM VETO.

       (a) In General.--Title X of the Congressional Budget and 
     Impoundment Control Act of 1974 (2 U.S.C. 621 et seq.) is 
     amended by striking part C and inserting the following:

                  ``Part C--Legislative Line Item Veto


       ``EXPEDITED CONSIDERATION OF CERTAIN PROPOSED RESCISSIONS

       ``Sec. 1021. (a) Proposed Rescissions.--The President may 
     propose, at the time and in the manner provided in subsection 
     (b), the rescission of any dollar amount of discretionary 
     budget authority or the rescission, in whole or in part, of 
     any item of direct spending.
       `` (b) Transmittal of Special Message.--
       ``(1) Special message.--
       ``(A) In general.--The President may transmit to Congress a 
     special message proposing to rescind any dollar amount of 
     discretionary budget authority or any item of direct 
     spending.
       ``(B) Contents of special message.--Each special message 
     shall specify, with respect to the budget authority or item 
     of direct spending proposed to be rescinded--
       ``(i) the amount of budget authority or the specific item 
     of direct spending that the President proposes be rescinded;
       ``(ii) any account, department, or establishment of the 
     Government to which such budget authority or item of direct 
     spending is available for obligation, and the specific 
     project or governmental functions involved;
       ``(iii) the reasons why such budget authority or item of 
     direct spending should be rescinded;
       ``(iv) to the maximum extent practicable, the estimated 
     fiscal, economic, and budgetary effect (including the effect 
     on outlays and receipts in each fiscal year) of the proposed 
     rescission;
       ``(v) to the maximum extent practicable, all facts, 
     circumstances, and considerations relating to or bearing upon 
     the proposed rescission and the decision to effect the 
     proposed rescission, and the estimated effect of the proposed 
     rescission upon the objects, purposes, and programs for which 
     the budget authority or item of direct spending is provided; 
     and
       ``(vi) a draft bill that, if enacted, would rescind the 
     budget authority or item of direct spending proposed to be 
     rescinded in that special message.
       ``(2) Enactment of rescission bill.--
       ``(A) Deficit reduction.--Amounts of budget authority or 
     items of direct spending which are rescinded pursuant to 
     enactment of a bill as provided under this section shall be 
     dedicated only to deficit reduction and shall not be used as 
     an offset for other spending increases.
       ``(B) Adjustment of committee allocations.--Not later than 
     5 days after the date of enactment of a rescission bill as 
     provided under this section, the chairs of the Committees on 
     the Budget of the Senate and the House of Representatives 
     shall revise levels under section 311(a) of the Congressional 
     Budget Act of 1974 and adjust the committee allocations under 
     section 302(a) of the Congressional Budget Act of 1974 to 
     reflect the

[[Page S1839]]

     rescission, and the appropriate committees shall report 
     revised allocations pursuant to section 302(b) of the 
     Congressional Budget Act of 1974, as appropriate.
       ``(C) Adjustments to caps.--After enactment of a rescission 
     bill as provided under this section, the Office of Management 
     and Budget shall revise applicable limits under the Balanced 
     Budget and Emergency Deficit Control Act of 1985, as 
     appropriate.
       ``(c) Procedures for Expedited Consideration.--
       ``(1) In general.--
       ``(A) Introduction.--Before the close of the second day of 
     session of the Senate and the House of Representatives, 
     respectively, after the date of receipt of a special message 
     transmitted to Congress under subsection (b), the majority 
     leader or minority leader of each House shall introduce (by 
     request) a bill to rescind the amounts of budget authority or 
     items of direct spending, as specified in the special message 
     and the President's draft bill. If the bill is not introduced 
     as provided in the preceding sentence in either House, then, 
     on the third day of session of that House after the date of 
     receipt of that special message, any Member of that House may 
     introduce the bill.
       ``(B) Referral and reporting.--The bill shall be referred 
     to the appropriate committee. The committee shall report the 
     bill without substantive revision and with or without 
     recommendation. The committee shall report the bill not later 
     than the fifth day of session of that House after the date of 
     introduction of the bill in that House. If the committee 
     fails to report the bill within that period, the committee 
     shall be automatically discharged from consideration of the 
     bill, and the bill shall be placed on the appropriate 
     calendar.
       ``(C) Final passage.--A vote on final passage of the bill 
     shall be taken in the Senate and the House of Representatives 
     on or before the close of the 10th day of session of that 
     House after the date of the introduction of the bill in that 
     House. If the bill is passed, the Secretary of the Senate or 
     the Clerk of the House of Representatives, as the case may 
     be, shall cause the bill to be transmitted to the other House 
     before the close of the next day of session of that House.
       ``(2) Consideration in the house of representatives.--
       ``(A) Motion to proceed to consideration.--A motion in the 
     House of Representatives to proceed to the consideration of a 
     bill under this subsection shall be highly privileged and not 
     debatable. An amendment to the motion shall not be in order, 
     nor shall it be in order to move to reconsider the vote by 
     which the motion is agreed to or disagreed to.
       ``(B) Limits on debate.--Debate in the House of 
     Representatives on a bill under this subsection shall not 
     exceed 4 hours, which shall be divided equally between those 
     favoring and those opposing the bill. A motion further to 
     limit debate shall not be debatable. It shall not be in order 
     to move to recommit a bill under this subsection or to move 
     to reconsider the vote by which the bill is agreed to or 
     disagreed to.
       ``(C) Appeals.--Appeals from decisions of the Chair 
     relating to the application of the Rules of the House of 
     Representatives to the procedure relating to a bill under 
     this section shall be decided without debate.
       ``(D) Application of house rules.--Except to the extent 
     specifically provided in this section, consideration of a 
     bill under this section shall be governed by the Rules of the 
     House of Representatives. It shall not be in order in the 
     House of Representatives to consider any bill introduced 
     pursuant to the provisions of this section under a suspension 
     of the rules or under a special rule.
       ``(3) Consideration in the senate.--
       ``(A) Motion to proceed to consideration.--A motion to 
     proceed to the consideration of a bill under this subsection 
     in the Senate shall not be debatable. It shall not be in 
     order to move to reconsider the vote by which the motion to 
     proceed is agreed to or disagreed to.
       ``(B) Limits on debate.--Debate in the Senate on a bill 
     under this subsection, and all debatable motions and appeals 
     in connection therewith (including debate pursuant to 
     subparagraph (D)), shall not exceed 10 hours, equally divided 
     and controlled in the usual form.
       ``(C) Appeals.--Debate in the Senate on any debatable 
     motion or appeal in connection with a bill under this 
     subsection shall be limited to not more than 1 hour, to be 
     equally divided and controlled in the usual form.
       ``(D) Motion to limit debate.--A motion in the Senate to 
     further limit debate on a bill under this subsection is not 
     debatable.
       ``(E) Motion to recommit.--A motion to recommit a bill 
     under this subsection is not in order.
       ``(F) Consideration of the house bill.--
       ``(i) In general.--If the Senate has received the House 
     companion bill to the bill introduced in the Senate prior to 
     the vote required under paragraph (1)(C), then the Senate may 
     consider, and the vote under paragraph (1)(C) may occur on, 
     the House companion bill.
       ``(ii) Procedure after vote on senate bill.--If the Senate 
     votes, pursuant to paragraph (1)(C), on the bill introduced 
     in the Senate, then immediately following that vote, or upon 
     receipt of the House companion bill, the House bill shall be 
     deemed to be considered, read the third time, and the vote on 
     passage of the Senate bill shall be considered to be the vote 
     on the bill received from the House.
       ``(d) Amendments and Divisions Prohibited.--No amendment to 
     a bill considered under this section shall be in order in 
     either the Senate or the House of Representatives. It shall 
     not be in order to demand a division of the question in the 
     House of Representatives (or in a Committee of the Whole). No 
     motion to suspend the application of this subsection shall be 
     in order in the House of Representatives, nor shall it be in 
     order in the House of Representatives to suspend the 
     application of this subsection by unanimous consent.
       ``(e) Temporary Presidential Authority to Withhold.--
       ``(1) In general.--At the same time as the President 
     transmits to Congress a special message pursuant to 
     subsection (b), the President may direct that any dollar 
     amount of discretionary budget authority proposed to be 
     rescinded in that special message shall not be made available 
     for obligation for a period not to exceed 180 calendar days 
     from the date the President transmits the special message to 
     Congress.
       ``(2) Early availability.--The President may make any 
     dollar amount of discretionary budget authority deferred 
     pursuant to paragraph (1) available at a time earlier than 
     the time specified by the President if the President 
     determines that continuation of the deferral would not 
     further the purposes of this Act.
       ``(f) Temporary Presidential Authority to Suspend.--
       ``(1) In general.--At the same time as the President 
     transmits to Congress a special message pursuant to 
     subsection (b), the President may suspend the execution of 
     any item of direct spending proposed to be rescinded in that 
     special message for a period not to exceed 180 calendar days 
     from the date the President transmits the special message to 
     Congress.
       ``(2) Early availability.--The President may terminate the 
     suspension of any item of direct spending at a time earlier 
     than the time specified by the President if the President 
     determines that continuation of the suspension would not 
     further the purposes of this Act.
       ``(g) Definitions.--For purposes of this section--
       ``(1) the term `appropriation law' means any general or 
     special appropriation Act, and any Act or joint resolution 
     making supplemental, deficiency, or continuing 
     appropriations;
       ``(2) the term `deferral' has, with respect to any dollar 
     amount of discretionary budget authority, the same meaning as 
     the phrase `deferral of budget authority' defined in section 
     1011(1) in Part B (2 U.S.C. 682(1));
       ``(3) the term `dollar amount of discretionary budget 
     authority' means the entire dollar amount of budget authority 
     and obligation limitations--
       ``(A) specified in an appropriation law, or the entire 
     dollar amount of budget authority required to be allocated by 
     a specific proviso in an appropriation law for which a 
     specific dollar figure was not included;
       ``(B) represented separately in any table, chart, or 
     explanatory text included in the statement of managers or the 
     governing committee report accompanying such law;
       ``(C) required to be allocated for a specific program, 
     project, or activity in a law (other than an appropriation 
     law) that mandates the expenditure of budget authority from 
     accounts, programs, projects, or activities for which budget 
     authority is provided in an appropriation law;
       ``(D) represented by the product of the estimated 
     procurement cost and the total quantity of items specified in 
     an appropriation law or included in the statement of managers 
     or the governing committee report accompanying such law; or
       ``(E) represented by the product of the estimated 
     procurement cost and the total quantity of items required to 
     be provided in a law (other than an appropriation law) that 
     mandates the expenditure of budget authority from accounts, 
     programs, projects, or activities for which dollar amount of 
     discretionary budget authority is provided in an 
     appropriation law;
       ``(4) the terms `rescind' or `rescission' mean to modify or 
     repeal a provision of law to prevent:
       ``(A) budget authority from having legal force or effect;
       ``(B) in the case of entitlement authority, to prevent the 
     specific legal obligation of the United States from having 
     legal force or effect; and
       ``(C) in the case of the food stamp program, to prevent the 
     specific provision of law that provides such benefit from 
     having legal force or effect.
       ``(5) the term `direct spending' means budget authority 
     provided by law (other than an appropriation law); 
     entitlement authority; and the food stamp program;
       ``(6) the term `item of direct spending' means any specific 
     provision of law enacted after the effective date of the 
     Legislative Line Item Veto Act of 2006 that is estimated to 
     result in a change in budget authority or outlays for direct 
     spending relative to the most recent levels calculated 
     pursuant to section 257 of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 and included with a budget 
     submission under section 1105(a) of title 31, United States 
     Code, and with respect to estimates made after that budget 
     submission that are not included with it, estimates 
     consistent with the economic and technical assumptions 
     underlying

[[Page S1840]]

     the most recently submitted President's budget; and
       ``(7) the term `suspend the execution' means, with respect 
     to an item of direct spending or a targeted tax benefit, to 
     stop for a specified period, in whole or in part, the 
     carrying into effect of the specific provision of law that 
     provides such benefit.
       ``(8)(A) The term `targeted tax benefit' means--
       ``(i) any revenue-losing provision that provides a Federal 
     tax deduction, credit, exclusion, or preference to 100 or 
     fewer beneficiaries under the Internal Revenue Code of 1986 
     in any fiscal year for which the provision is in effect; and
       ``(ii) any Federal tax provision that provides temporary or 
     permanent transitional relief for 10 or fewer beneficiaries 
     in any fiscal year from a change to the Internal Revenue Code 
     of 1986.
       ``(B) A provision shall not be treated as described in 
     subparagraph (A)(i) if the effect of that provision is that--
       ``(i) all persons in the same industry or engaged in the 
     same type of activity receive the same treatment;
       ``(ii) all persons owning the same type of property, or 
     issuing the same type of investment, receive the same 
     treatment; or
       ``(iii) any difference in the treatment of persons is based 
     solely on--
       ``(I) in the case of businesses and associations, the size 
     or form of the business or association involved;
       ``(II) in the case of individuals, general demographic 
     conditions, such as income, marital status, number of 
     dependents, or tax-return-filing status;
       ``(III) the amount involved; or
       ``(IV) a generally-available election under the Internal 
     Revenue Code of 1986.
       ``(C) A provision shall not be treated as described in 
     subparagraph (A)(ii) if--
       ``(i) it provides for the retention of prior law with 
     respect to all binding contracts or other legally enforceable 
     obligations in existence on a date contemporaneous with 
     congressional action specifying such date; or
       ``(ii) it is a technical correction to previously enacted 
     legislation that is estimated to have no revenue effect.
       ``(D) For purposes of subparagraph (A)--
       ``(i) all businesses and associations that are members of 
     the same controlled group of corporations (as defined in 
     section 1563(a) of the Internal Revenue Code of 1986) shall 
     be treated as a single beneficiary;
       ``(ii) all qualified plans of an employer shall be treated 
     as a single beneficiary;
       ``(iii) all holders of the same bond issue shall be treated 
     as a single beneficiary; and
       ``(iv) if a corporation, partnership, association, trust or 
     estate is the beneficiary of a provision, the shareholders of 
     the corporation, the partners of the partnership, the members 
     of the association, or the beneficiaries of the trust or 
     estate shall not also be treated as beneficiaries of such 
     provision.
       ``(E) For the purpose of this paragraph, the term `revenue-
     losing provision' means any provision that results in a 
     reduction in Federal tax revenues for any one of the two 
     following periods--
       ``(i) the first fiscal year for which the provision is 
     effective; or
       ``(ii) the period of the 5 fiscal years beginning with the 
     first fiscal year for which the provision is effective.
       ``(F) The terms used in this paragraph shall have the same 
     meaning as those terms have generally in the Internal Revenue 
     Code of 1986, unless otherwise expressly provided.
       ``(h) Application to Targeted Tax Benefits.--The President 
     may propose the repeal of any targeted tax benefit in any 
     bill that includes such a benefit, under the same conditions, 
     and subject to the same Congressional consideration, as a 
     proposal under this section to rescind an item of direct 
     spending.''.
       (b) Exercise of Rulemaking Powers.--Section 904 of the 
     Congressional Budget Act of 1974 (2 U.S.C. 621 note) is 
     amended--
       (1) in subsection (a), by striking ``and 1017'' and 
     inserting ``1017, and 1021''; and
       (2) in subsection (d), by striking ``section 1017'' and 
     inserting ``sections 1017 and 1021''.
       (c) Clerical Amendments.--(1) Section 1(a) of the 
     Congressional Budget and Impoundment Control Act of 1974 is 
     amended by--
       (A) striking ``Parts A and B'' before ``title X'' and 
     inserting ``Parts A, B, and C''; and
       (B) striking the last sentence and inserting at the end the 
     following new sentence: ``Part C of title X also may be cited 
     as the `Legislative Line Item Veto Act of 2006.' ''
       (2) Table of contents.--The table of contents set forth in 
     section 1(b) of the Congressional Budget and Impoundment 
     Control Act of 1974 is amended by deleting the contents for 
     part C of title X and inserting the following:

                  ``PART C--Legislative Line Item Veto

``Sec. 1021. expedited consideration of certain proposed 
              rescissions.''.

       (d) Severability.--If any provision of this Act or the 
     amendments made by it is held to be unconstitutional, the 
     remainder of this Act and the amendments made by it shall not 
     be affected by the holding.
       (e) Effective Date.--The amendments made by this Act 
     shall--
       (1) take effect on the date of enactment of this Act; and
       (2) apply only to any dollar amount of discretionary budget 
     authority, item of direct spending, or targeted tax benefit 
     provided in an Act enacted on or after the date of enactment 
     of this Act.
  Mr. CHAFEE. Mr. President, I join with Senators Frist, McCain, and 
others as a cosponsor of legislation to establish a Presidential line 
item veto. This is a fiscally prudent measure which could reduce 
wasteful spending and bring down our Nation's deficit.
  The proposal would give the President the authority to strike 
wasteful spending measures from legislation, to ensure that the 
American taxpayer is not footing the bill for projects that are not 
national priorities. I applaud President Bush for putting forth this 
initiative, which would be significant progress in the fight to reduce 
nonessential spending.
  Throughout our country's history, the line item veto has enjoyed a 
long line of bipartisan support, with Presidents such as Ulysses Grant, 
Franklin Delano Roosevelt, Ronald Reagan, and Bill Clinton calling for 
the authority. Additionally, the power has been given to Governors in 
43 of the 50 States.
  I am pleased that the proposed legislation would require the 
President to send recision proposals back to Congress for final 
passage. Not only does this make the legislation consistent with the 
Constitution, it also limits the scope of any President's veto 
authority, as proposed changes will need congressional approval.
  I am heartened to see this call for fiscal responsibility from 
President Bush. I have joined as a cosponsor of this legislation 
because it will be impossible for us to reduce our national debt and 
balance the Federal budget unless we curb wasteful spending. I have 
been an advocate for the pay-as-you-go budget rule, which would require 
Congress to pay for any new spending or tax cuts, and will continue to 
press for its adoption.
  Since chronic deficits add to the burden of debt we are bequeathing 
to future generations, congressional spending must be reigned in, and I 
am pleased to support this proposal which is one tool that can improve 
spending discipline in Washington.
                                 ______
                                 
      By Mr. DURBIN (for himself, Mrs. Lincoln, Mr. Reid, Mr. Baucus, 
        Mr. Kennedy, Mr. Kerry, Mr. Bingaman, Mrs. Boxer, Ms. Cantwell, 
        Mr. Carper, Mrs. Clinton, Mr. Dodd, Mr. Harkin, Mr. Johnson, 
        Mr. Kohl, Ms. Landrieu, Mr. Lautenberg, Ms. Mikulski, Mr. 
        Nelson of Florida, Mr. Pryor, Mr. Menendez, Mr. Rockefeller, 
        and Mr. Leahy):
  S. 2382. A bill to establish a national health program administered 
by the Office of Personnel Management to offer health benefits plans to 
individuals who are not Federal employees, and for other purposes; to 
the Committee on Finance.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2382

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Small Employers Health 
     Benefits Program Act of 2006''.

     SEC. 2. DEFINITIONS.

       (a) In General.--In this Act, the terms ``member of 
     family'', ``health benefits plan'', ``carrier'', ``employee 
     organizations'', and ``dependent'' have the meanings given 
     such terms in section 8901 of title 5, United States Code.
       (b) Other Terms.--In this Act:
       (1) Employee.--The term ``employee'' has the meaning given 
     such term under section 3(6) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1002(6)). Such term 
     shall not include an employee of the Federal Government.
       (2) Employer.--The term ``employer'' has the meaning given 
     such term under section 3(5) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1002(5)), except that 
     such term shall include only employers who employed an 
     average of at least 1 but not more than 100 employees on 
     business days during the year preceding the date of 
     application. Such term shall not include the Federal 
     Government.
       (3) Health status-related factor.--The term ``health 
     status-related factor'' has the meaning given such term in 
     section 2791(d)(9) of the Public Health Service Act (42 
     U.S.C. 300gg-91(d)(9)).
       (4) Office.--The term ``Office'' means the Office of 
     Personnel Management.
       (5) Participating employer.--The term ``participating 
     employer'' means an employer that--

[[Page S1841]]

       (A) elects to provide health insurance coverage under this 
     Act to its employees; and
       (B) is not offering other comprehensive health insurance 
     coverage to such employees.
       (c) Application of Certain Rules in Determination of 
     Employer Size.--For purposes of subsection (b)(2):
       (1) Application of aggregation rule for employers.--All 
     persons treated as a single employer under subsection (b), 
     (c), (m), or (o) of section 414 of the Internal Revenue Code 
     of 1986 shall be treated as 1 employer.
       (2) Employers not in existence in preceding year.--In the 
     case of an employer which was not in existence for the full 
     year prior to the date on which the employer applies to 
     participate, the determination of whether such employer meets 
     the requirements of subsection (b)(2) shall be based on the 
     average number of employees that it is reasonably expected 
     such employer will employ on business days in the employer's 
     first full year.
       (3) Predecessors.--Any reference in this subsection to an 
     employer shall include a reference to any predecessor of such 
     employer.
       (d) Waiver and Continuation of Participation.--
       (1) Waiver.--The Office may waive the limitations relating 
     to the size of an employer which may participate in the 
     health insurance program established under this Act on a case 
     by case basis if the Office determines that such employer 
     makes a compelling case for such a waiver. In making 
     determinations under this paragraph, the Office may consider 
     the effects of the employment of temporary and seasonal 
     workers and other factors.
       (2) Continuation of participation.--An employer 
     participating in the program under this Act that experiences 
     an increase in the number of employees so that such employer 
     has in excess of 100 employees, may not be excluded from 
     participation solely as a result of such increase in 
     employees.
       (e) Treatment of Health Benefits Plan as Group Health 
     Plan.--A health benefits plan offered under this Act shall be 
     treated as a group health plan for purposes of applying the 
     Employee Retirement Income Security Act of 1974 (29 U.S.C. 
     1001 et seq.) except to the extent that a provision of this 
     Act expressly provides otherwise.

     SEC. 3. HEALTH INSURANCE COVERAGE FOR NON-FEDERAL EMPLOYEES.

       (a) Administration.--The Office shall administer a health 
     insurance program for non-Federal employees and employers in 
     accordance with this Act.
       (b) Regulations.--Except as provided under this Act, the 
     Office shall prescribe regulations to apply the provisions of 
     chapter 89 of title 5, United States Code, to the greatest 
     extent practicable to participating carriers, employers, and 
     employees covered under this Act.
       (c) Limitations.--In no event shall the enactment of this 
     Act result in--
       (1) any increase in the level of individual or Federal 
     Government contributions required under chapter 89 of title 
     5, United States Code, including copayments or deductibles;
       (2) any decrease in the types of benefits offered under 
     such chapter 89; or
       (3) any other change that would adversely affect the 
     coverage afforded under such chapter 89 to employees and 
     annuitants and members of family under that chapter.
       (d) Enrollment.--The Office shall develop methods to 
     facilitate enrollment under this Act, including the use of 
     the Internet.
       (e) Contracts for Administration.--The Office may enter 
     into contracts for the performance of appropriate 
     administrative functions under this Act.
       (f) Separate Risk Pool.--In the administration of this Act, 
     the Office shall ensure that covered employees under this Act 
     are in a risk pool that is separate from the risk pool 
     maintained for covered individuals under chapter 89 of title 
     5, United States Code.
       (g) Rule of Construction.--Nothing in this Act shall be 
     construed to require a carrier that is participating in the 
     program under chapter 89 of title 5, United States Code, to 
     provide health benefits plan coverage under this Act.

     SEC. 4. CONTRACT REQUIREMENT.

       (a) In General.--The Office may enter into contracts with 
     qualified carriers offering health benefits plans of the type 
     described in section 8903 or 8903a of title 5, United States 
     Code, without regard to section 5 of title 41, United States 
     Code, or other statutes requiring competitive bidding, to 
     provide health insurance coverage to employees of 
     participating employers under this Act. Each contract shall 
     be for a uniform term of at least 1 year, but may be made 
     automatically renewable from term to term in the absence of 
     notice of termination by either party. In entering into such 
     contracts, the Office shall ensure that health benefits 
     coverage is provided for individuals only, individuals with 
     one or more children, married individuals without children, 
     and married individuals with one or more children.
       (b) Eligibility.--A carrier shall be eligible to enter into 
     a contract under subsection (a) if such carrier--
       (1) is licensed to offer health benefits plan coverage in 
     each State in which the plan is offered; and
       (2) meets such other requirements as determined appropriate 
     by the Office.
       (c) Statement of Benefits.--
       (1) In general.--Each contract under this Act shall contain 
     a detailed statement of benefits offered and shall include 
     information concerning such maximums, limitations, 
     exclusions, and other definitions of benefits as the Office 
     considers necessary or desirable.
       (2) Ensuring a range of plans.--The Office shall ensure 
     that a range of health benefits plans are available to 
     participating employers under this Act, at least one of which 
     shall be a plan that provides the same benefits as the 
     government-wide plan available to Federal employees as 
     described in section 8903(1) of title 5, United States Code.
       (3) Participating plans.--The Office shall not prohibit the 
     offering of any health benefits plan to a participating 
     employer if such plan is eligible to participate in the 
     Federal Employees Health Benefits Program.
       (4) Nationwide plan.--With respect to all nationwide plans 
     other than the plan required under paragraph (2), the Office 
     shall develop a benefit package that shall be offered in the 
     case of a contract for a health benefit plan that is to be 
     offered on a nationwide basis.
       (d) Standards.--The minimum standards prescribed for health 
     benefits plans under section 8902(e) of title 5, United 
     States Code, and for carriers offering plans, shall apply to 
     plans and carriers under this Act. Approval of a plan may be 
     withdrawn by the Office only after notice and opportunity for 
     hearing to the carrier concerned without regard to subchapter 
     II of chapter 5 and chapter 7 of title 5, United States Code.
       (e) Conversion.--
       (1) In general.--A contract may not be made or a plan 
     approved under this section if the carrier under such 
     contract or plan does not offer to each enrollee whose 
     enrollment in the plan is ended, except by a cancellation of 
     enrollment, a temporary extension of coverage during which 
     the individual may exercise the option to convert, without 
     evidence of good health, to a nongroup contract providing 
     health benefits. An enrollee who exercises this option shall 
     pay the full periodic charges of the nongroup contract.
       (2) Noncancellable.--The benefits and coverage made 
     available under paragraph (1) may not be canceled by the 
     carrier except for fraud, over-insurance, or nonpayment of 
     periodic charges.
       (f) Requirement of Payment for or Provision of Health 
     Service.--Each contract entered into under this Act shall 
     require the carrier to agree to pay for or provide a health 
     service or supply in an individual case if the Office finds 
     that the employee, annuitant, family member, former spouse, 
     or person having continued coverage under section 8905a of 
     title 5, United States Code, is entitled thereto under the 
     terms of the contract.

     SEC. 5. ELIGIBILITY.

       An individual shall be eligible to enroll in a plan under 
     this Act if such individual--
       (1) is an employee of an employer described in section 
     2(b)(2), or is a self employed individual as defined in 
     section 401(c)(1)(B) of the Internal Revenue Code of 1986; 
     and
       (2) is not otherwise enrolled or eligible for enrollment in 
     a plan under chapter 89 of title 5, United States Code.

     SEC. 6. ALTERNATIVE CONDITIONS TO FEDERAL EMPLOYEE PLANS.

       (a) Treatment of Employee.--For purposes of enrollment in a 
     health benefits plan under this Act, an individual who had 
     coverage under a health insurance plan and is not a qualified 
     beneficiary as defined under section 4980B(g)(1) of the 
     Internal Revenue Code of 1986 shall be treated in a similar 
     manner as an individual who begins employment as an employee 
     under chapter 89 of title 5, United States Code.
       (b) Preexisting Condition Exclusions.--
       (1) In general.--Each contract under this Act may include a 
     preexisting condition exclusion as defined under section 
     9801(b)(1) of the Internal Revenue Code of 1986.
       (2) Exclusion period.--A preexisting condition exclusion 
     under this subsection shall provide for coverage of a 
     preexisting condition to begin not later than 6 months after 
     the date on which the coverage of the individual under a 
     health benefits plan commences, reduced by the aggregate 1 
     day for each day that the individual was covered under a 
     health insurance plan immediately preceding the date the 
     individual submitted an application for coverage under this 
     Act. This provision shall be applied notwithstanding the 
     applicable provision for the reduction of the exclusion 
     period provided for in section 701(a)(3) of the Employee 
     Retirement Income Security Act of 1974 (29 U.S.C. 
     1181(a)(3)).
       (c) Rates and Premiums.--
       (1) In general.--Rates charged and premiums paid for a 
     health benefits plan under this Act--
       (A) shall be determined in accordance with this subsection;
       (B) may be annually adjusted subject to paragraph (3);
       (C) shall be negotiated in the same manner as rates and 
     premiums are negotiated under such chapter 89; and
       (D) shall be adjusted to cover the administrative costs of 
     the Office under this Act.
       (2) Determinations.--In determining rates and premiums 
     under this Act, the following provisions shall apply:
       (A) In general.--A carrier that enters into a contract 
     under this Act shall determine that amount of premiums to 
     assess for coverage under a health benefits plan based on an 
     community rate that may be annually adjusted--

[[Page S1842]]

       (i) for the geographic area involved if the adjustment is 
     based on geographical divisions that are not smaller than a 
     metropolitan statistical area and the carrier provides 
     evidence of geographic variation in cost of services;
       (ii) based on whether such coverage is for an individual, 
     two adults, one adult and one or more children, or a family; 
     and
       (iii) based on the age of covered individuals (subject to 
     subparagraph (C)).
       (B) Limitation.--Premium rates charged for coverage under 
     this Act shall not vary based on health-status related 
     factors, gender, class of business, or claims experience.
       (C) Age adjustments.--
       (i) In general.--With respect to subparagraph (A)(iii), in 
     making adjustments based on age, the Office shall establish 
     no more than 5 age brackets to be used by the carrier in 
     establishing rates. The rates for any age bracket may not 
     vary by more than 50 percent above or below the community 
     rate on the basis of attained age. Age-related premiums may 
     not vary within age brackets.
       (ii) Age 65 and older.--With respect to subparagraph 
     (A)(iii), a carrier may develop separate rates for covered 
     individuals who are 65 years of age or older for whom 
     medicare is the primary payor for health benefits coverage 
     which is not covered under medicare.
       ``(3) Readjustments.--Any readjustment in rates charged or 
     premiums paid for a health benefits plan under this Act shall 
     be made in advance of the contract term in which they will 
     apply and on a basis which, in the judgment of the Office, is 
     consistent with the practice of the Office for the Federal 
     Employees Health Benefits Program.
       (d) Termination and Reenrollment.--If an individual who is 
     enrolled in a health benefits plan under this Act terminates 
     the enrollment, the individual shall not be eligible for 
     reenrollment until the first open enrollment period following 
     the expiration of 6 months after the date of such 
     termination.
       (f) Continued Applicability of State Law.--
       (1) Health insurance or plans.--
       (A) Local plans.--With respect to a contract entered into 
     under this Act under which a carrier will offer health 
     benefits plan coverage in a limited geographic area, State 
     mandated benefit laws in effect in the State in which the 
     plan is offered shall continue to apply to such health 
     benefits plan.
       (B) Rating rules.--The rating requirements under 
     subparagraphs (A) and (B) of subsection (c)(2) shall 
     supercede State rating rules for qualified plans under this 
     Act, except with respect to States that provide a rating 
     variance with respect to age that is less than the Federal 
     limit or that provide for some form of community rating.
       (2) Limitation.--Nothing in this subsection shall be 
     construed to preempt--
       (A) any State or local law or regulation except those laws 
     and regulations described in subparagraph (B) of paragraph 
     (1);
       (B) any State grievance, claims, and appeals procedure law, 
     except to the extent that such law is preempted under section 
     514 of the Employee Retirement Income Security Act of 1974; 
     and
       (B) State network adequacy laws.
       (g) Rule of Construction.--Nothing in this Act shall be 
     construed to limit the application of the service-charge 
     system used by the Office for determining profits for 
     participating carriers under chapter 89 of title 5, United 
     States Code.

     SEC. 7. ENCOURAGING PARTICIPATION BY CARRIERS THROUGH 
                   ADJUSTMENTS FOR RISK.

       (a) Application of Risk Corridors.--
       (1) In general.--This section shall only apply to carriers 
     with respect to health benefits plans offered under this Act 
     during any of calendar years 2007 through 2009.
       (2) Notification of costs under the plan.--In the case of a 
     carrier that offers a health benefits plan under this Act in 
     any of calendar years 2007 through 2009, the carrier shall 
     notify the Office, before such date in the succeeding year as 
     the Office specifies, of the total amount of costs incurred 
     in providing benefits under the health benefits plan for the 
     year involved and the portion of such costs that is 
     attributable to administrative expenses.
       (3) Allowable costs defined.--For purposes of this section, 
     the term ``allowable costs'' means, with respect to a health 
     benefits plan offered by a carrier under this Act, for a 
     year, the total amount of costs described in paragraph (2) 
     for the plan and year, reduced by the portion of such costs 
     attributable to administrative expenses incurred in providing 
     the benefits described in such paragraph.
       (b) Adjustment of Payment.--
       (1) No adjustment if allowable costs within 3 percent of 
     target amount.--If the allowable costs for the carrier with 
     respect to the health benefits plan involved for a calendar 
     year are at least 97 percent, but do not exceed 103 percent, 
     of the target amount for the plan and year involved, there 
     shall be no payment adjustment under this section for the 
     plan and year.
       (2) Increase in payment if allowable costs above 103 
     percent of target amount.--
       (A) Costs between 103 and 108 percent of target amount.--If 
     the allowable costs for the carrier with respect to the 
     health benefits plan involved for the year are greater than 
     103 percent, but not greater than 108 percent, of the target 
     amount for the plan and year, the Office shall reimburse the 
     carrier for such excess costs through payment to the carrier 
     of an amount equal to 75 percent of the difference between 
     such allowable costs and 103 percent of such target amount.
       (B) Costs above 108 percent of target amount.--If the 
     allowable costs for the carrier with respect to the health 
     benefits plan involved for the year are greater than 108 
     percent of the target amount for the plan and year, the 
     Office shall reimburse the carrier for such excess costs 
     through payment to the carrier in an amount equal to the sum 
     of--
       (i) 3.75 percent of such target amount; and
       (ii) 90 percent of the difference between such allowable 
     costs and 108 percent of such target amount.
       (3) Reduction in payment if allowable costs below 97 
     percent of target amount.--
       (A) Costs between 92 and 97 percent of target amount.--If 
     the allowable costs for the carrier with respect to the 
     health benefits plan involved for the year are less than 97 
     percent, but greater than or equal to 92 percent, of the 
     target amount for the plan and year, the carrier shall be 
     required to pay into the contingency reserve fund maintained 
     under section 8909(b)(2) of title 5, United States Code, an 
     amount equal to 75 percent of the difference between 97 
     percent of the target amount and such allowable costs.
       (B) Costs below 92 percent of target amount.--If the 
     allowable costs for the carrier with respect to the health 
     benefits plan involved for the year are less than 92 percent 
     of the target amount for the plan and year, the carrier shall 
     be required to pay into the stabilization fund under section 
     8909(b)(2) of title 5, United States Code, an amount equal to 
     the sum of--
       (i) 3.75 percent of such target amount; and
       (ii) 90 percent of the difference between 92 percent of 
     such target amount and such allowable costs.
       (4) Target amount described.--
       (A) In general.--For purposes of this subsection, the term 
     ``target amount'' means, with respect to a health benefits 
     plan offered by a carrier under this Act in any of calendar 
     years 2007 through 2011, an amount equal to--
       (i) the total of the monthly premiums estimated by the 
     carrier and approved by the Office to be paid for enrollees 
     in the plan under this Act for the calendar year involved; 
     reduced by
       (ii) the amount of administrative expenses that the carrier 
     estimates, and the Office approves, will be incurred by the 
     carrier with respect to the plan for such calendar year.
       (B) Submission of target amount.--Not later than December 
     31, 2006, and each December 31 thereafter through calendar 
     year 2010, a carrier shall submit to the Office a description 
     of the target amount for such carrier with respect to health 
     benefits plans provided by the carrier under this Act.
       (c) Disclosure of Information.--
       (1) In general.--Each contract under this Act shall 
     provide--
       (A) that a carrier offering a health benefits plan under 
     this Act shall provide the Office with such information as 
     the Office determines is necessary to carry out this 
     subsection including the notification of costs under 
     subsection (a)(2) and the target amount under subsection 
     (b)(4)(B); and
       (B) that the Office has the right to inspect and audit any 
     books and records of the organization that pertain to the 
     information regarding costs provided to the Office under such 
     subsections.
       (2) Restriction on use of information.--Information 
     disclosed or obtained pursuant to the provisions of this 
     subsection may be used by officers, employees, and 
     contractors of the Office only for the purposes of, and to 
     the extent necessary in, carrying out this section.

     SEC. 8. ENCOURAGING PARTICIPATION BY CARRIERS THROUGH 
                   REINSURANCE.

       (a) Establishment.--The Office shall establish a 
     reinsurance fund to provide payments to carriers that 
     experience one or more catastrophic claims during a year for 
     health benefits provided to individuals enrolled in a health 
     benefits plan under this Act.
       (b) Eligibility for Payments.--To be eligible for a payment 
     from the reinsurance fund for a plan year, a carrier under 
     this Act shall submit to the Office an application that 
     contains--
       (1) a certification by the carrier that the carrier paid 
     for at least one episode of care during the year for covered 
     health benefits for an individual in an amount that is in 
     excess of $50,000; and
       (2) such other information determined appropriate by the 
     Office.
       (c) Payment.--
       (1) In general.--The amount of a payment from the 
     reinsurance fund to a carrier under this section for a 
     catastrophic episode of care shall be determined by the 
     Office but shall not exceed an amount equal to 80 percent of 
     the applicable catastrophic claim amount.
       (2) Applicable catastrophic claim amount.--For purposes of 
     paragraph (1), the applicable catastrophic episode of care 
     amount shall be equal to the difference between--
       (A) the amount of the catastrophic claim; and
       (B) $50,000.
       (3) Limitation.--In determining the amount of a payment 
     under paragraph (1), if the amount of the catastrophic claim 
     exceeds the amount that would be paid for the healthcare 
     items or services involved under title XVIII of the Social 
     Security Act (42

[[Page S1843]]

     U.S.C. 1395 et seq.), the Office shall use the amount that 
     would be paid under such title XVIII for purposes of 
     paragraph (2)(A).
       (d) Definition.--In this section, the term ``catastrophic 
     claim'' means a claim submitted to a carrier, by or on behalf 
     of an enrollee in a health benefits plan under this Act, that 
     is in excess of $50,000.
       (e) Termination of Fund.--The reinsurance fund established 
     under subsection (a) shall terminate on the date that is 2 
     years after the date on which the first contract period 
     becomes effective under this Act.

     SEC. 9. CONTINGENCY RESERVE FUND.

       Beginning on October 1, 2010, the Office may use amounts 
     appropriated under section 14(a) that remain unobligated to 
     establish a contingency reserve fund to provide assistance to 
     carriers offering health benefits plans under this Act that 
     experience unanticipated financial hardships (as determined 
     by the Office).

     SEC. 10. EMPLOYER PARTICIPATION.

       (a) Regulations.--The Office shall prescribe regulations 
     providing for employer participation under this Act, 
     including the offering of health benefits plans under this 
     Act to employees.
       (b) Enrollment and Offering of Other Coverage.--
       (1) Enrollment.--A participating employer shall ensure that 
     each eligible employee has an opportunity to enroll in a plan 
     under this Act.
       (2) Prohibition on offering other comprehensive health 
     benefit coverage.--A participating employer may not offer a 
     health insurance plan providing comprehensive health benefit 
     coverage to employees other than a health benefits plan 
     that--
       (A) meets the requirements described in section 4(a); and
       (B) is offered only through the enrollment process 
     established by the Office under section 3.
       (3) Offer of supplemental coverage options.--
       (A) In general.--A participating employer may offer 
     supplementary coverage options to employees.
       (B) Definition.--In subparagraph (A), the term 
     ``supplementary coverage'' means benefits described as 
     ``excepted benefits'' under section 2791(c) of the Public 
     Health Service Act (42 U.S.C. 300gg-91(c)).
       (c) Rule of Construction.--Except as provided in section 
     15, nothing in this Act shall be construed to require that an 
     employer make premium contributions on behalf of employees.

     SEC. 11. ADMINISTRATION THROUGH REGIONAL ADMINISTRATIVE 
                   ENTITIES.

       (a) In General.--In order to provide for the administration 
     of the benefits under this Act with maximum efficiency and 
     convenience for participating employers and health care 
     providers and other individuals and entities providing 
     services to such employers, the Office is authorized to enter 
     into contracts with eligible entities to perform, on a 
     regional basis, one or more of the following:
       (1) Collect and maintain all information relating to 
     individuals, families, and employers participating in the 
     program under this Act in the region served.
       (2) Receive, disburse, and account for payments of premiums 
     to participating employers by individuals in the region 
     served, and for payments by participating employers to 
     carriers.
       (3) Serve as a channel of communication between carriers, 
     participating employers, and individuals relating to the 
     administration of this Act.
       (4) Otherwise carry out such activities for the 
     administration of this Act, in such manner, as may be 
     provided for in the contract entered into under this section.
       (5) The processing of grievances and appeals.
       (b) Application.--To be eligible to receive a contract 
     under subsection (a), an entity shall prepare and submit to 
     the Office an application at such time, in such manner, and 
     containing such information as the Office may require.
       (c) Process.--
       (1) Competitive bidding.--All contracts under this section 
     shall be awarded through a competitive bidding process on a 
     bi-annual basis.
       (2) Requirement.--No contract shall be entered into with 
     any entity under this section unless the Office finds that 
     such entity will perform its obligations under the contract 
     efficiently and effectively and will meet such requirements 
     as to financial responsibility, legal authority, and other 
     matters as the Office finds pertinent.
       (3) Publication of standards and criteria.--The Office 
     shall publish in the Federal Register standards and criteria 
     for the efficient and effective performance of contract 
     obligations under this section, and opportunity shall be 
     provided for public comment prior to implementation. In 
     establishing such standards and criteria, the Office shall 
     provide for a system to measure an entity's performance of 
     responsibilities.
       (4) Term.--Each contract under this section shall be for a 
     term of at least 1 year, and may be made automatically 
     renewable from term to term in the absence of notice by 
     either party of intention to terminate at the end of the 
     current term, except that the Office may terminate any such 
     contract at any time (after such reasonable notice and 
     opportunity for hearing to the entity involved as the Office 
     may provide in regulations) if the Office finds that the 
     entity has failed substantially to carry out the contract or 
     is carrying out the contract in a manner inconsistent with 
     the efficient and effective administration of the program 
     established by this Act.
       (d) Terms of Contract.--A contract entered into under this 
     section shall include--
       (1) a description of the duties of the contracting entity;
       (2) an assurance that the entity will furnish to the Office 
     such timely information and reports as the Office determines 
     appropriate;
       (3) an assurance that the entity will maintain such records 
     and afford such access thereto as the Office finds necessary 
     to assure the correctness and verification of the information 
     and reports under paragraph (2) and otherwise to carry out 
     the purposes of this Act;
       (4) an assurance that the entity shall comply with such 
     confidentiality and privacy protection guidelines and 
     procedures as the Office may require; and
       (5) such other terms and conditions not inconsistent with 
     this section as the Office may find necessary or appropriate.

     SEC. 12. COORDINATION WITH SOCIAL SECURITY BENEFITS.

       Benefits under this Act shall, with respect to an 
     individual who is entitled to benefits under part A of title 
     XVIII of the Social Security Act, be offered (for use in 
     coordination with those medicare benefits) to the same extent 
     and in the same manner as if coverage were under chapter 89 
     of title 5, United States Code.

     SEC. 13. PUBLIC EDUCATION CAMPAIGN.

       (a) In General.--In carrying out this Act, the Office shall 
     develop and implement an educational campaign to provide 
     information to employers and the general public concerning 
     the health insurance program developed under this Act.
       (b) Annual Progress Reports.--Not later than 1 year and 2 
     years after the implementation of the campaign under 
     subsection (a), the Office shall submit to the appropriate 
     committees of Congress a report that describes the activities 
     of the Office under subsection (a), including a determination 
     by the office of the percentage of employers with knowledge 
     of the health benefits programs provided for under this Act.
       (c) Public Education Campaign.--There is authorized to be 
     appropriated to carry out this section, such sums as may be 
     necessary for each of fiscal years 2007 and 2008.

     SEC. 14. APPROPRIATIONS.

       There are authorized to be appropriated to the Office, such 
     sums as may be necessary in each fiscal year for the 
     development and administration of the program under this Act.

     SEC. 15. REFUNDABLE CREDIT FOR SMALL BUSINESS EMPLOYEE HEALTH 
                   INSURANCE EXPENSES.

       (a) In General.--Subpart C of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 (relating to 
     refundable credits) is amended by redesignating section 36 as 
     section 37 and inserting after section 35 the following new 
     section:

     ``SEC. 36. SMALL BUSINESS EMPLOYEE HEALTH INSURANCE EXPENSES.

       ``(a) Determination of Amount.--In the case of a qualified 
     small employer, there shall be allowed as a credit against 
     the tax imposed by this subtitle for the taxable year an 
     amount equal to the sum of--
       ``(1) the expense amount described in subsection (b), and
       ``(2) the expense amount described in subsection (c), paid 
     by the taxpayer during the taxable year.
       ``(b) Subsection (b) Expense Amount.--For purposes of this 
     section--
       ``(1) In general.--The expense amount described in this 
     subsection is the applicable percentage of the amount of 
     qualified employee health insurance expenses of each 
     qualified employee.
       ``(2) Applicable percentage.--For purposes of paragraph 
     (1)--
       ``(A) In general.--The applicable percentage is equal to--
       ``(i) 25 percent in the case of self-only coverage,
       ``(ii) 35 percent in the case of family coverage (as 
     defined in section 220(c)(5)), and
       ``(iii) 30 percent in the case of coverage for two adults 
     or one adult and one or more children.
       ``(B) Bonus for payment of greater percentage of 
     premiums.--The applicable percentage otherwise specified in 
     subparagraph (A) shall be increased by 5 percentage points 
     for each additional 10 percent of the qualified employee 
     health insurance expenses of each qualified employee 
     exceeding 60 percent which are paid by the qualified small 
     employer.
       ``(c) Subsection (c) Expense Amount.--For purposes of this 
     section--
       ``(1) In general.--The expense amount described in this 
     subsection is, with respect to the first credit year of a 
     qualified small employer which is an eligible employer, 10 
     percent of the qualified employee health insurance expenses 
     of each qualified employee.
       ``(2) First credit year.--For purposes of paragraph (1), 
     the term `first credit year' means the taxable year which 
     includes the date that the health insurance coverage to which 
     the qualified employee health insurance expenses relate 
     becomes effective.
       ``(d) Limitation Based on Wages.-- With respect to a 
     qualified employee whose wages at an annual rate during the 
     taxable year exceed $25,000, the percentage which would (but 
     for this section) be taken into account as the percentage for 
     purposes of subsection (b)(2) or (c)(1) for the taxable year 
     shall be reduced by an amount equal to the product of such

[[Page S1844]]

     percentage and the percentage that such qualified employee's 
     wages in excess of $25,000 bears to $5,000.
       ``(e) Definitions.--For purposes of this section--
       ``(1) Qualified small employer.--The term `qualified small 
     employer' means any employer (as defined in section 2(b)(2) 
     of the Small Employers Health Benefits Program Act of 2006) 
     which--
       ``(A) is a participating employer (as defined in section 
     2(b)(5) of such Act),
       ``(B) pays or incurs at least 60 percent of the qualified 
     employee health insurance expenses of each qualified employee 
     for self-only coverage, and
       ``(C) pays or incurs at least 50 percent of the qualified 
     employee health insurance expenses of each qualified employee 
     for all other categories of coverage.
       ``(2) Qualified employee health insurance expenses.--
       ``(A) In general.--The term `qualified employee health 
     insurance expenses' means any amount paid by an employer for 
     health insurance coverage under such Act to the extent such 
     amount is attributable to coverage provided to any employee 
     while such employee is a qualified employee.
       ``(B) Exception for amounts paid under salary reduction 
     arrangements.--No amount paid or incurred for health 
     insurance coverage pursuant to a salary reduction arrangement 
     shall be taken into account under subparagraph (A).
       ``(3) Qualified employee.--
       ``(A) Definition.--
       ``(i) In general.--The term `qualified employee' means, 
     with respect to any period, an employee (as defined in 
     section 2(b)(1) of such Act) of an employer if the total 
     amount of wages paid or incurred by such employer to such 
     employee at an annual rate during the taxable year exceeds 
     $5,000 but does not exceed $30,000.
       ``(ii) Annual adjustment.--For each taxable year after 
     2007, the dollar amounts specified for the preceding taxable 
     year (after the application of this subparagraph) shall be 
     increased by the same percentage as the average percentage 
     increase in premiums under the Federal Employees Health 
     Benefits Program under chapter 89 of title 5, United States 
     Code for the calendar year in which such taxable year begins 
     over the preceding calendar year.
       ``(B) Wages.--The term `wages' has the meaning given such 
     term by section 3121(a) (determined without regard to any 
     dollar limitation contained in such section).
       ``(f) Certain Rules Made Applicable.--For purposes of this 
     section, rules similar to the rules of section 52 shall 
     apply.
       ``(g) Credits for Nonprofit Organizations.--Any credit 
     which would be allowable under subsection (a) with respect to 
     a qualified small business if such qualified small business 
     were not exempt from tax under this chapter shall be treated 
     as a credit allowable under this subpart to such qualified 
     small business.''.
       (b) Conforming Amendments.--
       (1) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended by inserting before the period ``, or 
     from section 36 of such Code''.
       (2) The table of sections for subpart C of part IV of 
     subchapter A of chapter 1 of the Internal Revenue Code of 
     1986 is amended by striking the last item and inserting the 
     following new items:

``Sec. 36. Small business employee health insurance expenses
``Sec. 37. Overpayments of tax''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to amounts paid or incurred in taxable years 
     beginning after December 31, 2006.

     SEC. 16. EFFECTIVE DATE.

       Except as provided in section 10(e), this Act shall take 
     effect on the date of enactment of this Act and shall apply 
     to contracts that take effect with respect to calendar year 
     2007 and each calendar year thereafter.

                          ____________________