[Congressional Record Volume 158, Number 109 (Thursday, July 19, 2012)]
[Senate]
[Pages S5213-S5218]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
By Mr. HELLER (for himself and Mr. Burr):
S. 3405. A bill to amend title 38, United States Code, to treat small
businesses bequeathed to spouses and dependents by members of the Armed
Forces killed in line of duty as small business concerns owned and
controlled by veterans for purposes of Department of Veterans Affairs
contracting goals and preferences, and for other purposes; to the
Committee on Veterans' Affairs.
Mr. HELLER. Mr. President, last month was yet another disappointing
month of job growth. Over 12 million Americans are unemployed, close to
6 million have been unemployed for over 27 weeks, and 8 million have
been forced to work part time because they have been unable to find
full-time work.
To put this in context, since this administration came into office,
the number of Americans who are unemployed has increased by 700,000.
This is a 5-percent increase in our national unemployment rate. Home
values and middle-class income have decreased, and America has dropped
from being the most competitive Nation in the world to the fourth most
competitive Nation in the world.
After this administration's failed policies of bailout after bailout,
Senate Democrats are endorsing the idea of letting America go off the
so-called fiscal cliff at the end of this year instead of letting
businesses maintain their existing tax rates. This would effectively
raise taxes on every American during one of the slowest economic
recoveries in modern times.
While I support extending these taxes and giving our Nation's job
creators certainty, I believe we need tax reform. Our Tax Code is too
complex. We need to close loopholes, broaden the base, and lower rates.
As a member of the Committee on Ways and Means in the House, I worked
on this issue, and I will continue to advocate for comprehensive reform
while I am in the Senate. While I recognize that sometimes
comprehensive policies may be difficult to move forward, especially in
an election year, I believe we can find consensus on commonsense
solutions.
Since coming to the Senate, I have advocated for policies that create
jobs for Nevadans and for all Americans. My State has been one of the
hardest hit in this current economic climate. Nevada
[[Page S5214]]
has had the distinction of leading the Nation in unemployment for over
2 years, as well as in foreclosures and bankruptcies. One part of our
population has been especially hit hard, and that is our veterans.
Over 13 percent of the Nation's bravest who put their lives on the
line are unable to find a job in this economy. They come home from
overseas to find their homes underwater or chronic unemployment in
their communities. While a number of veterans have fallen on tough
times financially, some have had difficulty adjusting to civilian life.
Congress should make it a priority that necessary resources are made
available to those who have bravely served our Nation. We must also not
forget the families of our veterans, particularly those who have lost
loved ones in combat.
So I am proud to join with Senator Burr to introduce the Veterans
Small Business Act, which simply ensures that surviving spouses and
children are eligible for small business benefits. Congress has
provided numerous benefits to our Nation's veterans who own small
businesses, including sole-source contracting, low-interest loans, and
other resources in order to help these small businesses grow and create
jobs. However, should a spouse or a child of a veteran lose a loved one
in combat, they can no longer receive these benefits or enroll in these
programs.
My legislation closes this large gap in Federal law that does little
for those who own businesses before their activation and were killed in
the line of duty. As a Member of Congress, we must honor our Nation's
fallen as well as ensuring that the loved ones they leave behind have
the same economic opportunities afforded to that veteran.
We should be doing all we can to provide all of our Nation's small
businesses with the tools needed to survive in this current economic
climate. Congress needs to stop worrying about the next election and
put in place policies that will not only ignite economic growth, but
also get our country back to work.
While there are larger issues we must address, such as tax reform,
there are smaller commonsense measures, such as this bill, that we can
pass right now if given the opportunity. Measures such as this will
make a big difference in our Nation's veterans and job creators.
If it is any indication of how important these issues are to Nevada,
I had a constituent, Dan Lyons, who walked from Reno, NV, to
Washington, DC, because he didn't think Washington was doing enough for
veterans. This was a 6-month walk from Reno, NV, to Washington, DC. He
felt he was not getting through to his elected officials via phone or
e-mails. So Dan, with a tent, a map, and a plan, started walking across
America to see his elected officials face to face.
He walked 25 miles a day, battling treacherous weather, snakes, long,
lonely miles, and probably a few blisters just for the chance to sit
down and ask that we do more to help struggling veterans. I was proud
to meet with Dan, and he is a reminder of what is right with society.
He reminds us that we must honor our obligation to our veterans. When
they have sacrificed so much to preserve and protect our freedoms, we
should at least ensure their needs are met when they and their
surviving families fall on hard economic times.
______
By Mr. WYDEN:
S. 3407. A bill to amend the Public Health Service Act to increase
the number of permanent faculty in palliative care at accredited
allopathic and osteopathic medical schools, nursing schools, and other
programs, to promote education in palliative care and hospice, and to
support the development of faculty careers in academic palliative
medicine; to the Committee on Health, Education, Labor, and Pensions.
Mr. WYDEN. Mr. President, I rise today to discuss the critical need
in today's health care workforce for additional training related to
palliative care. Palliative care is an interdisciplinary model of care
focused on relieving the pain, stress and other debilitating symptoms
of serious illness, such as cancer, cardiac disease, respiratory
disease, kidney failure, Alzheimer's, AIDS, ALS, and MS. Its goal is to
relieve suffering and provide the best possible quality of life for
patients and their families.
Many people mistakenly believe that palliative care is only
beneficial when a cure is not possible. Actually, palliative care is
not dependent on a life-limiting prognosis and may actually help
individuals recover by relieving symptoms--such as pain, anxiety or
loss of appetite--while they are undergoing sometimes difficult medical
treatments or procedures, such as surgery or chemotherapy. Palliative
care is provided by a team of doctors, nurses, social workers, and
other specialists who work with a patient's other health care providers
to provide an extra layer of support, including assistance with
difficult medical decision-making and coordination of care among
specialists. Palliative care is appropriate for people of any age and
at any stage in an illness, whether that illness is curable, chronic or
life-threatening.
There is a specific type of palliative care, called hospice, for
people for whom a cure is no longer possible and who likely have 6
months or less to live. Hospice care can be provided at one's home, a
hospice facility, a hospital or a nursing home. Hospice care is about
giving patients control, dignity and comfort so they have the best
possible quality of life during the time they have. Hospice care also
provides support and grief therapy for loved ones whose struggles are
often cast aside or forgotten during treatment.
A growing evidence base has demonstrated that palliative care,
including hospice, improves quality, controls cost and enhances patient
and family satisfaction for the rapidly expanding population of
individuals with serious or life-threatening illness. Palliative care
may also prolong the lives of some seriously ill patients.
Over the last 10 years, the number of hospital-based palliative care
programs has more than doubled due to the increasing number of
Americans living with serious, complex and chronic illnesses and the
realities of the care responsibilities faced by their families. Studies
suggest that in states with more hospital-based palliative care
programs, patients are less likely to die in the hospital, are likely
to spend fewer days in the ICU, have better pain management and higher
satisfaction with their health care.
As usual, Oregon is ahead of the curve and I am proud to say that in
a 2011 report ranking states on their citizens' access to hospital-
based palliative care programs, Oregon was among the seven states who
earned an ``A'' rating, with 88 percent of Oregon hospitals offering
palliative care.
Unfortunately, many seriously ill patients and their families lack
the access available to Oregonians. Palliative care is a relatively new
medical specialty and more must be done to ensure an adequate, well-
trained palliative care workforce is available to provide comprehensive
symptom management, intensive communication and a level of care
coordination that addresses the episodic and long-term nature of
serious, chronic illness. I believe that, with Federal support, we can
help address the workforce gap between those currently practicing in
palliative care and hospice and the number of health care professionals
required to care for this expanding patient population That is why
today I am introducing the Palliative Care and Hospice Education and
Training Act or PCHETA. This authorizing legislation focuses on three
key areas to grow the palliative care and hospice workforce.
Education centers to expand interdisciplinary training in palliative
and hospice care.
Training of physicians who plan to teach palliative medicine and
fellowships to encourage re-training for mid-career physicians, and
academic career awards and career incentive awards to support
physicians and other health care providers who provide palliative and
hospice care training.
With this legislation, patients and families who are facing serious
or life-threatening illness will have access to the high-quality
palliative care and hospice services that can maximize their quality of
life. I urge my colleagues to join me in this effort.
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:
[[Page S5215]]
S. 3407
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 ``Palliative Care and Hospice
Education and Training Act''.
SEC. 2. FINDINGS.
Congress makes the following findings:
(1) Health care providers need better education about pain
management and palliative care. Students graduating from
medical school have very little, if any, training in the core
precepts of pain and symptom management, advance care
planning, communication skills, and care coordination for
patients with serious, life-threatening, or terminal illness.
(2) Palliative care is interdisciplinary, patient- and
family-centered health care for people with serious
illnesses. This type of care is focused on providing patients
with relief from the symptoms, pain, and stress of a serious
illness, whatever the diagnosis. The goal of palliative care
is to relieve suffering and improve quality of life for both
patients and their families. Palliative care is provided by a
team of doctors, nurses, social workers, chaplains, and other
specialists who work with a patient's other health care
providers to provide an extra layer of support, including
assistance with difficult medical decisionmaking and
coordination of care among specialists. Palliative care is
appropriate at any age and at any stage in a serious illness,
and can be provided together with curative treatment.
Palliative care is not dependent on a life-limiting prognosis
and may actually help an individual recover from illness by
relieving symptoms, such as pain, anxiety, or loss of
appetite, while undergoing sometimes difficult medical
treatments or procedures, such as surgery or chemotherapy.
There were 1,623 hospitals with palliative care programs in
2012.
(3) Hospice is palliative care for patients in their last
year of life. Considered the model for quality compassionate
care for individuals facing a life-limiting illness, hospice
provides expert medical care, pain management, and emotional
and spiritual support expressly tailored to the patient's
needs and wishes. In most cases, care is provided in the
patient's home but may also be provided in freestanding
hospice centers, hospitals, nursing homes, and other long-
term care facilities. In 2010, an estimated 1,580,000
patients received services from hospice or approximately 41.9
percent of all United States deaths. Hospice is a covered
benefit under the Medicare program. There were 3,509
Medicare-certified hospices in 2010.
(4) A 2005 study at Michigan State University found that
the formal training of United States doctors in palliative
care is ``grossly inadequate''. When the American Society of
Clinical Oncology surveyed their members, 65 percent said
they had received inadequate education in controlling
symptoms associated with cancer, and 81 percent felt they had
inadequate mentoring in discussing a poor prognosis with
their patients and families. Training in pediatric palliative
care is also seriously lacking according to physicians,
residents, and medical students responding to a survey
presented at a meeting of American Federation for Medical
Research.
(5) The American Board of Medical Specialties (ABMS) and
the Accreditation Council for Graduate Medical Education
(ACGME) provided formal subspecialty status for hospice and
palliative medicine (HPM) in 2006, and the Centers for
Medicare & Medicaid Services recognized hospice and
palliative medicine as a medical subspecialty in October of
2008.
(6) As of June 2012, there were a total of 86 hospice and
palliative medicine training programs. Seventy-eight programs
have been accredited by the Accreditation Council for
Graduate Medical Education and seven programs have been
accredited by the American Osteopathic Association. For the
2011-2012 academic year, these programs were training 176
physicians in hospice and palliative medicine. Some programs
include an additional track in research, geriatrics, or
public health.
(7) There is a large gap between those practicing in the
palliative medicine field and the number of physicians
needed. A mid-range estimate by the American Academy of
Hospice and Palliative Medicine's Workforce Task Force calls
for 6,000 or more full time equivalents to serve current
needs in hospice and palliative care programs. At maximum
capacity, the current system would produce roughly 4,600 new
hospice and palliative medicine certified physicians over the
next 20 years, during which time some 70,000,000 new Medicare
beneficiaries will enter the Medicare program. At the same
time, there is expected to be increasing acceptance of the
hospice and palliative approach to care among the general
population and health care providers.
SEC. 3. PALLIATIVE CARE AND HOSPICE EDUCATION AND TRAINING.
(a) In General.--Part D of title VII of the Public Health
Service Act (42 U.S.C. 294 et seq.) is amended by adding at
the end the following:
``SEC. 759A. PALLIATIVE CARE AND HOSPICE EDUCATION AND
TRAINING.
``(a) Palliative Care and Hospice Education Centers.--
``(1) In general.--The Secretary shall award grants or
contracts under this section to entities described in
paragraph (1), (3), or (4) of section 799B, and section
801(2), for the establishment or operation of Palliative Care
and Hospice Education Centers that meet the requirements of
paragraph (2).
``(2) Requirements.--A Palliative Care and Hospice
Education Center meets the requirements of this paragraph if
such Center--
``(A) improves the training of health professionals in
palliative care, including residencies, traineeships, or
fellowships;
``(B) develops and disseminates curricula relating to the
palliative treatment of the complex health problems of
individuals with serious or life threatening illnesses;
``(C) supports the training and retraining of faculty to
provide instruction in palliative care;
``(D) supports continuing education of health professionals
who provide palliative care to patients with serious or life
threatening illness;
``(E) provides students (including residents, trainees, and
fellows) with clinical training in palliative care in the
home, long-term care facilities, home care, hospices, chronic
and acute disease hospitals, and ambulatory care centers;
``(F) establishes traineeships for individuals who are
preparing for advanced education nursing degrees in
palliative care nursing, home care, hospice, in the home,
long-term care, or other nursing areas that specialize in
palliative care; and
``(G) does not duplicate the activities of existing
education centers funded under this section or under section
753 or 865.
``(3) Expansion of existing centers.--Nothing in this
section shall be construed to--
``(A) prevent the Secretary from providing grants to expand
existing education centers, including geriatric education
centers established under section 753 or 865, to provide for
education and training focused specifically on palliative
care, including for non-geriatric populations; or
``(B) limit the number of education centers that may be
funded in a community.
``(b) Palliative Medicine Physician Training.--
``(1) In general.--The Secretary may make grants to, and
enter into contracts with, schools of medicine, schools of
osteopathic medicine, teaching hospitals, and graduate
medical education programs, for the purpose of providing
support for projects that fund the training of physicians
(including residents, trainees, and fellows) who plan to
teach palliative medicine.
``(2) Requirements.--Each project for which a grant or
contract is made under this subsection shall--
``(A) be staffed by full-time teaching physicians who have
experience or training in palliative medicine;
``(B) be based in a hospice and palliative medicine
fellowship program accredited by the Accreditation Council
for Graduate Medical Education;
``(C) provide training in palliative medicine through a
variety of service rotations, such as consultation services,
acute care services, extended care facilities, ambulatory
care and comprehensive evaluation units, hospice, home
health, and community care programs;
``(D) develop specific performance-based measures to
evaluate the competency of trainees; and
``(E) provide training in palliative medicine through one
or both of the training options described in subparagraphs
(A) and (B) of paragraph (3).
``(3) Training options.--The training options referred to
in subparagraph (E) of paragraph (2) shall be as follows:
``(A) 1-year retraining programs in hospice and palliative
medicine for physicians who are faculty at schools of
medicine and osteopathic medicine, or others determined
appropriate by the Secretary.
``(B) 1- or 2-year training programs that shall be designed
to provide training in hospice and palliative medicine for
physicians who have completed graduate medical education
programs in any medical specialty leading to board
eligibility in hospice and palliative medicine pursuant to
the American Board of Medical Specialties.
``(4) Definitions.--For purposes of this subsection the
term `graduate medical education' means a program sponsored
by a school of medicine, a school of osteopathic medicine, a
hospital, or a public or private institution that--
``(A) offers postgraduate medical training in the
specialties and subspecialties of medicine; and
``(B) has been accredited by the Accreditation Council for
Graduate Medical Education or the American Osteopathic
Association through its Committee on Postdoctoral Training.
``(c) Palliative Medicine and Hospice Academic Career
Awards.--
``(1) Establishment of program.--The Secretary shall
establish a program to provide awards, to be known as the
`Palliative Medicine and Hospice Academic Career Awards', to
eligible individuals to promote the career development of
such individuals as academic hospice and palliative care
physicians.
``(2) Eligible individuals.--To be eligible to receive an
award under paragraph (1), an individual shall--
``(A) be board certified or board eligible in hospice and
palliative medicine; and
``(B) have a junior (non-tenured) faculty appointment at an
accredited (as determined by the Secretary) school of
medicine or osteopathic medicine.
[[Page S5216]]
``(3) Limitations.--No award under paragraph (1) may be
made to an eligible individual unless the individual--
``(A) has submitted to the Secretary an application, at
such time, in such manner, and containing such information as
the Secretary may require, and the Secretary has approved
such application;
``(B) provides, in such form and manner as the Secretary
may require, assurances that the individual will meet the
service requirement described in paragraph (6); and
``(C) provides, in such form and manner as the Secretary
may require, assurances that the individual has a full-time
faculty appointment in a health professions institution and
documented commitment from such institution to spend a
majority of the total funded time of such individual on
teaching and developing skills in interdisciplinary education
in palliative care.
``(4) Maintenance of effort.--An eligible individual who
receives an award under paragraph (1) shall provide
assurances to the Secretary that funds provided to the
eligible individual under this subsection will be used only
to supplement, not to supplant, the amount of Federal, State,
and local funds otherwise expended by the eligible
individual.
``(5) Amount and term.--
``(A) Amount.--The amount of an award under this subsection
shall be equal to the award amount provided for under section
753(c)(5)(A) for the fiscal year involved.
``(B) Term.--The term of an award made under this
subsection shall not exceed 5 years.
``(C) Payment to institution.--The Secretary shall make
payments for awards under this subsection to institutions
which include schools of medicine and osteopathic medicine.
``(6) Service requirement.--An individual who receives an
award under this subsection shall provide training in
palliative care and hospice, including the training of
interdisciplinary teams of health care professionals. The
provision of such training shall constitute a majority of the
total funded obligations of such individual under the award.
``(d) Palliative Care Workforce Development.--
``(1) In general.--The Secretary shall award grants or
contracts under this subsection to entities that operate a
Palliative Care and Hospice Education Center pursuant to
subsection (a)(1).
``(2) Application.--To be eligible for an award under
paragraph (1), an entity described in such paragraph shall
submit to the Secretary an application at such time, in such
manner, and containing such information as the Secretary may
require.
``(3) Use of funds.--Amounts awarded under a grant or
contract under paragraph (1) shall be used to carry out the
fellowship program described in paragraph (4).
``(4) Fellowship program.--
``(A) In general.--Pursuant to paragraph (3), a Palliative
Care and Hospice Education Center that receives an award
under this subsection shall use such funds to offer short-
term intensive courses (referred to in this subsection as a
`fellowship') that focus on palliative care that provide
supplemental training for faculty members in medical schools
and other health professions schools with programs in
psychology, pharmacy, nursing, social work, chaplaincy, or
other health disciplines, as approved by the Secretary. Such
a fellowship shall be open to current faculty, and
appropriately credentialed volunteer faculty and
practitioners, who do not have formal training in palliative
care, to upgrade their knowledge and clinical skills for the
care of individuals with serious or life-threatening illness
and to enhance their interdisciplinary teaching skills.
``(B) Location.--A fellowship under this paragraph shall be
offered either at the Palliative Care and Hospice Education
Center that is sponsoring the course, in collaboration with
other Palliative Care and Hospice Education Centers, or at
medical schools, schools of nursing, schools of pharmacy,
schools of social work, schools of chaplaincy or pastoral
care education, graduate programs in psychology, or other
health professions schools approved by the Secretary with
which the Centers are affiliated.
``(C) CME credit.--Participation in a fellowship under this
paragraph shall be accepted with respect to complying with
continuing health profession education requirements. As a
condition of such acceptance, the recipient shall
subsequently provide a minimum of 18 hours of voluntary
instruction in palliative care content (that has been
approved by a palliative care and hospice education center)
to students or trainees in health-related educational, home,
hospice, or long-term care settings.
``(5) Targets.--A Palliative Care and Hospice Education
Center that receives an award under this subsection shall
meet targets approved by the Secretary for providing
palliative care training to a certain number of faculty or
practitioners during the term of the award, as well as other
parameters established by the Secretary.
``(6) Amount of award.--An award under this subsection
shall be in an amount of $150,000. Not more than 24
Palliative Care and Hospice Education Centers may receive an
award under this subsection.
``(7) Maintenance of effort.--A Palliative Care and Hospice
Education Center that receives an award under this subsection
shall provide assurances to the Secretary that funds provided
to the Center under the award will be used only to
supplement, not to supplant, the amount of Federal, State,
and local funds otherwise expended by such Center.
``(e) Palliative Care and Hospice Career Incentive
Awards.--
``(1) In general.--The Secretary shall award grants or
contracts under this subsection to individuals described in
paragraph (2) to foster greater interest among a variety of
health professionals in entering the field of palliative
care.
``(2) Eligible individuals.--To be eligible to receive an
award under paragraph (1), an individual shall--
``(A) be an advanced practice nurse, a clinical social
worker, a pharmacist, a chaplain, or student of psychology
who is pursuing a doctorate or other advanced degree in
palliative care or related fields in an accredited health
professions school; and
``(B) submit to the Secretary an application at such time,
in such manner, and containing such information as the
Secretary may require.
``(3) Conditions of award.--As a condition of receiving an
award under this subsection, an individual shall agree that,
following completion of the award period, the individual will
teach or practice palliative care in health-related
educational, home, hospice or long-term care settings for a
minimum of 5 years under guidelines established by the
Secretary.
``(4) Payment to institution.--The Secretary shall make
payments for awards under this subsection to institutions
which include schools of medicine, osteopathic medicine,
nursing, social work, psychology, chaplaincy or pastoral care
education, dentistry, and pharmacy, or other allied health
discipline in an accredited health professions school that is
approved by the Secretary.
``(f) Authorization of Appropriations.--There are
authorized to be appropriated to carry out this section,
$44,100,000 for each of the fiscal years 2013 through
2017.''.
(b) Effective Date.--The amendment made by this section
shall be effective beginning on the date that is 90 days
after the date of enactment of this Act.
SEC. 4. APPLICATION TO ADVANCED PRACTICE NURSES.
(a) Advanced Education Nursing Grants.--Section 811(a) of
the Public Health Service Act (42 U.S.C. 296j(a)) is
amended--
(1) in paragraph (1), by striking ``and'' at the end;
(2) by redesignating paragraph (2) as paragraph (3); and
(3) by inserting after paragraph (1), the following:
``(2) palliative care and hospice career incentive awards
authorized under section 759A(e); and''.
(b) In General.--Part D of title VIII of the Public Health
Service Act (42 U.S.C. 296p et seq.) is amended by adding at
the end the following:
``SEC. 832. PALLIATIVE CARE AND HOSPICE EDUCATION AND
TRAINING.
``(a) Program Authorized.--The Secretary shall award grants
to eligible entities to develop and implement, in
coordination with programs under section 759A, programs and
initiatives to train and educate individuals in providing
palliative care in health related educational, hospice, home,
or long-term care settings.
``(b) Use of Funds.--An eligible entity that receives a
grant under subsection (a) shall use funds under such grant
to--
``(1) provide training to individuals who will provide
palliative care in health-related educational, home, hospice,
or long-term care settings;
``(2) develop and disseminate curricula relating to
palliative care in health-related educational, home, hospice,
or long-term care settings;
``(3) train faculty members in palliative care in health
related educational, home, hospice, or long-term care
settings; or
``(4) provide continuing education to individuals who
provide palliative care in health-related educational, home,
hospice, or long-term care settings.
``(c) Application.--An eligible entity desiring a grant
under subsection (a) shall submit an application to the
Secretary at such time, in such manner, and containing such
information as the Secretary may reasonably require.
``(d) Eligible Entity.--For purposes of this section, the
term `eligible entity' shall include a school of nursing, a
health care facility, a program leading to certification as a
certified nurse assistant, a partnership of such a school and
facility, or a partnership of such a program and facility.
``(e) Authorization of Appropriations.--There are
authorized to be appropriated to carry out this section
$5,000,000 for each of fiscal years 2013 through 2017.''.
______
By Mr. REID:
S. 3412. A bill to amend the Internal Revenue Code of 1986 to provide
tax relief to middle-class families; placed on the calendar.
Mr. REID. 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. 3412
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
[[Page S5217]]
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Middle
Class Tax Cut Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is
expressed in terms of an amendment to, or repeal of, a
section or other provision, the reference shall be considered
to be made to a section or other provision of the Internal
Revenue Code of 1986.
(c) Table of Contents.--The table of contents of this Act
is as follows:
Sec. 1. Short title; etc.
TITLE I--TEMPORARY EXTENSION OF TAX RELIEF
Sec. 101. Temporary extension of 2001 tax relief.
Sec. 102. Temporary extension of 2003 tax relief.
Sec. 103. Temporary extension of 2010 tax relief.
Sec. 104. Temporary extension of election to expense certain
depreciable business assets.
TITLE II--ALTERNATIVE MINIMUM TAX RELIEF
Sec. 201. Temporary extension of increased alternative minimum tax
exemption amount.
Sec. 202. Temporary extension of alternative minimum tax relief for
nonrefundable personal credits.
TITLE III--BUDGETARY EFFECTS
Sec. 301. Budgetary effects.
TITLE I--TEMPORARY EXTENSION OF TAX RELIEF
SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.
(a) Temporary Extension.--
(1) In general.--Section 901(a)(1) of the Economic Growth
and Tax Relief Reconciliation Act of 2001 is amended by
striking ``December 31, 2012'' and inserting ``December 31,
2013''.
(2) Effective date.--The amendment made by this subsection
shall take effect as if included in the enactment of the
Economic Growth and Tax Relief Reconciliation Act of 2001.
(b) Application to Certain High-income Taxpayers.--
(1) Income tax rates.--
(A) Treatment of 25- and 28- percent rate brackets.--
Paragraph (2) of section 1(i) is amended to read as follows:
``(2) 25- and 28- percent rate brackets.--The tables under
subsections (a), (b), (c), (d), and (e) shall be applied--
``(A) by substituting `25%' for `28%' each place it appears
(before the application of subparagraph (B)), and
``(B) by substituting `28%' for `31%' each place it
appears.''.
(B) 33-percent rate bracket.--Subsection (i) of section 1
is amended by redesignating paragraph (3) as paragraph (4)
and by inserting after paragraph (2) the following new
paragraph:
``(3) 33-percent rate bracket.--
``(A) In general.--In the case of taxable years beginning
after December 31, 2012--
``(i) the rate of tax under subsections (a), (b), (c), and
(d) on a taxpayer's taxable income in the fourth rate bracket
shall be 33 percent to the extent such income does not exceed
an amount equal to the excess of--
``(I) the applicable amount, over
``(II) the dollar amount at which such bracket begins, and
``(ii) the 36 percent rate of tax under such subsections
shall apply only to the taxpayer's taxable income in such
bracket in excess of the amount to which clause (i) applies.
``(B) Applicable amount.--For purposes of this paragraph,
the term `applicable amount' means the excess of--
``(i) the applicable threshold, over
``(ii) the sum of the following amounts in effect for the
taxable year:
``(I) the basic standard deduction (within the meaning of
section 63(c)(2)), and
``(II) the exemption amount (within the meaning of section
151(d)(1) (or, in the case of subsection (a), 2 such
exemption amounts).
``(C) Applicable threshold.--For purposes of this
paragraph, the term `applicable threshold' means--
``(i) $250,000 in the case of subsection (a),
``(ii) $225,000 in the case of subsection (b),
``(iii) $200,000 in the case of subsections (c), and
``(iv) \1/2\ the amount applicable under clause (i) (after
adjustment, if any, under subparagraph (E)) in the case of
subsection (d).
``(D) Fourth rate bracket.--For purposes of this paragraph,
the term `fourth rate bracket' means the bracket which would
(determined without regard to this paragraph) be the 36-
percent rate bracket.
``(E) Inflation adjustment.--For purposes of this
paragraph, with respect to taxable years beginning in
calendar years after 2012, each of the dollar amounts under
clauses (i), (ii), and (iii) of subparagraph (C) shall be
adjusted in the same manner as under paragraph (1)(C), except
that subsection (f)(3)(B) shall be applied by substituting
`2008' for `1992'.''.
(2) Phaseout of personal exemptions and itemized
deductions.--
(A) Overall limitation on itemized deductions.--Section 68
is amended--
(i) by striking ``the applicable amount'' the first place
it appears in subsection (a) and inserting ``the applicable
threshold in effect under section 1(i)(3)'',
(ii) by striking ``the applicable amount'' in subsection
(a)(1) and inserting ``such applicable threshold'',
(iii) by striking subsection (b) and redesignating
subsections (c), (d), and (e) as subsections (b), (c), and
(d), respectively, and
(iv) by striking subsections (f) and (g).
(B) Phaseout of deductions for personal exemptions.--
(i) In general.--Paragraph (3) of section 151(d) is
amended--
(I) by striking ``the threshold amount'' in subparagraphs
(A) and (B) and inserting ``the applicable threshold in
effect under section 1(i)(3)'',
(II) by striking subparagraph (C) and redesignating
subparagraph (D) as subparagraph (C), and
(III) by striking subparagraphs (E) and (F).
(ii) Conforming amendments.--Paragraph (4) of section
151(d) is amended--
(I) by striking subparagraph (B),
(II) by redesignating clauses (i) and (ii) of subparagraph
(A) as subparagraphs (A) and (B), respectively, and by
indenting such subparagraphs (as so redesignated)
accordingly, and
(III) by striking all that precedes ``in a calendar year
after 1989,'' and inserting the following:
``(4) Inflation adjustment.--In the case of any taxable
year beginning''.
(c) Effective Date.--Except as otherwise provided, the
amendments made by this section shall apply to taxable years
beginning after December 31, 2012.
(d) Application of EGTRRA Sunset.--Each amendment made by
subsection (b) shall be subject to title IX of the Economic
Growth and Tax Relief Reconciliation Act of 2001 to the same
extent and in the same manner as if such amendment was
included in title I of such Act.
SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF.
(a) Extension.--
(1) In general.--Section 303 of the Jobs and Growth Tax
Relief Reconciliation Act of 2003 is amended by striking
``December 31, 2012'' and inserting ``December 31, 2013''.
(2) Effective date.--The amendment made by this subsection
shall take effect as if included in the enactment of the Jobs
and Growth Tax Relief Reconciliation Act of 2003.
(b) 20-percent Capital Gains Rate for Certain High Income
Individuals.--
(1) In general.--Paragraph (1) of section 1(h) is amended
by striking subparagraph (C), by redesignating subparagraphs
(D) and (E) as subparagraphs (E) and (F) and by inserting
after subparagraph (B) the following new subparagraphs:
``(C) 15 percent of the lesser of--
``(i) so much of the adjusted net capital gain (or, if
less, taxable income) as exceeds the amount on which a tax is
determined under subparagraph (B), or
``(ii) the excess (if any) of--
``(I) the amount of taxable income which would (without
regard to this paragraph) be taxed at a rate below 36
percent, over
``(II) the sum of the amounts on which a tax is determined
under subparagraphs (A) and (B),
``(D) 20 percent of the adjusted net capital gain (or, if
less, taxable income) in excess of the sum of the amounts on
which tax is determined under subparagraphs (B) and (C),''.
(2) Minimum tax.--Paragraph (3) of section 55(b) is amended
by striking subparagraph (C), by redesignating subparagraph
(D) as subparagraph (E), and by inserting after subparagraph
(B) the following new subparagraphs:
``(C) 15 percent of the lesser of--
``(i) so much of the adjusted net capital gain (or, if
less, taxable excess) as exceeds the amount on which tax is
determined under subparagraph (B), or
``(ii) the excess described in section 1(h)(1)(C)(ii), plus
``(D) 20 percent of the adjusted net capital gain (or, if
less, taxable excess) in excess of the sum of the amounts on
which tax is determined under subparagraphs (B) and (C),
plus''.
(c) Conforming Amendments.--
(1) The following provisions are each amended by striking
``15 percent'' and inserting ``20 percent'':
(A) Section 531.
(B) Section 541.
(C) Section 1445(e)(1).
(D) The second sentence of section 7518(g)(6)(A).
(E) Section 53511(f)(2) of title 46, United States Code.
(2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by
striking ``5 percent (0 percent in the case of taxable years
beginning after 2007)'' and inserting ``0 percent''.
(3) Section 1445(e)(6) is amended by striking ``15 percent
(20 percent in the case of taxable years beginning after
December 31, 2010)'' and inserting ``20 percent''.
(d) Effective Dates.--
(1) In general.--Except as otherwise provided, the
amendments made by subsections (b) and (c) shall apply to
taxable years beginning after December 31, 2012.
(2) Withholding.--The amendments made by paragraphs (1)(C)
and (3) of subsection (c) shall apply to amounts paid on or
after January 1, 2013.
(e) Application of JGTRRA Sunset.--Each amendment made by
subsections (b) and (c) shall be subject to section 303 of
the Jobs and Growth Tax Relief Reconciliation Act of 2003 to
the same extent and in the same manner as if such amendment
was included in title III of such Act.
[[Page S5218]]
SEC. 103. TEMPORARY EXTENSION OF 2010 TAX RELIEF.
(a) American Opportunity Tax Credit.--
(1) In general.--Section 25A(i) is amended by striking ``or
2012'' and inserting ``2012, or 2013''.
(2) Treatment of possessions.--Section 1004(c)(1) of
division B of the American Recovery and Reinvestment Tax Act
of 2009 is amended by striking ``and 2012'' each place it
appears and inserting ``2012, and 2013''.
(b) Child Tax Credit.--Section 24(d)(4) is amended--
(1) by striking ``and 2012'' in the heading and inserting
``2012, and 2013'', and
(2) by striking ``or 2012'' and inserting ``2012, or
2013''.
(c) Earned Income Tax Credit.--Section 32(b)(3) is
amended--
(1) by striking ``and 2012'' in the heading and inserting
``2012, and 2013'', and
(2) by striking ``or 2012'' and inserting ``2012, or
2013''.
(d) Temporary Extension of Rule Disregarding Refunds in the
Administration of Federal Programs and Federally Assisted
Programs.--Subsection (b) of section 6409 is amended by
striking ``December 31, 2012'' and inserting ``December 31,
2013''.
(e) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after December 31, 2012.
(2) Rule disregarding refunds in the administration of
certain programs.--The amendment made by subsection (d) shall
apply to amounts received after December 31, 2012.
SEC. 104. TEMPORARY EXTENSION OF ELECTION TO EXPENSE CERTAIN
DEPRECIABLE BUSINESS ASSETS.
(a) In General.--
(1) Dollar limitation.--Section 179(b)(1) is amended--
(A) by striking ``and'' at the end of subparagraph (C),
(B) by redesignating subparagraph (D) as subparagraph (E),
(C) by inserting after subparagraph (C) the following new
subparagraph:
``(D) $250,000 in the case of taxable years beginning in
2013, and'', and
(D) in subparagraph (E), as so redesignated, by striking
``2012'' and inserting ``2013''.
(2) Reduction in limitation.--Section 179(b)(2) is
amended--
(A) by striking ``and'' at the end of subparagraph (C),
(B) by redesignating subparagraph (D) as subparagraph (E),
(C) by inserting after subparagraph (C) the following new
subparagraph:
``(D) $800,000 in the case of taxable years beginning in
2013, and'', and
(D) in subparagraph (E), as so redesignated, by striking
``2012'' and inserting ``2013''.
(b) Computer Software.--Section 179(d)(1)(A)(ii) is amended
by striking ``2013'' and inserting ``2014''.
(c) Election.--Section 179(c)(2) is amended by striking
``2013'' and inserting ``2014''.
(d) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2012.
TITLE II--ALTERNATIVE MINIMUM TAX RELIEF
SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE
MINIMUM TAX EXEMPTION AMOUNT.
(a) In General.--Paragraph (1) of section 55(d) is
amended--
(1) by striking ``$72,450'' and all that follows through
``2011'' in subparagraph (A) and inserting ``$78,750 in the
case of taxable years beginning in 2012'', and
(2) by striking ``$47,450'' and all that follows through
``2011'' in subparagraph (B) and inserting ``$50,600 in the
case of taxable years beginning in 2012''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2011.
SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX
RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.
(a) In General.--Paragraph (2) of section 26(a) is
amended--
(1) by striking ``or 2011'' and inserting ``2011, or
2012'', and
(2) by striking ``2011'' in the heading thereof and
inserting ``2012''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2011.
TITLE III--BUDGETARY EFFECTS
SEC. 301. BUDGETARY EFFECTS.
(a) PAYGO Scorecard.--The budgetary effects of this Act
shall not be entered on either PAYGO scorecard maintained
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act
of 2010.
(b) Senate PAYGO Scorecard.--The budgetary effects of this
Act shall not be entered on any PAYGO scorecard maintained
for purposes of section 201 of S. Con Res. 21 (110th
Congress).
______
By Mr. INHOFE (for himself and Mr. Vitter):
S. 3415. A bill to require the disclosure of all payments made under
the Equal Access to Justice Act; to the Committee on the Judiciary.
Mr. INHOFE. Mr. President, I rise today to introduce the Government
Transparency and Recordkeeping Act along with Senator Vitter.
The purpose of this bill is to require that all records of individual
payments under 31 U.S.C. 1304, which is the Judgment Fund, are reported
to Congress and made available to the public. It further requires that
agencies provide this information by keeping accurate and thorough
records.
Simply put, most Americans have a checking account. When you write a
check, you also record it in your checking book. This checking book is
your record of how much you paid and to whom you paid. Simply put, the
Federal Government does not do this in terms of the Judgment Fund. The
Federal government has not been keeping track of its Judgment Fund
payments because they are not required to do so. In this age of
technology, shouldn't the federal government keep track of its
finances?
If the Federal Government is named as a defendant and the plaintiffs
are successful then the plaintiffs may be awarded for certain attorney
fees and costs. Such payments are made from the Judgment Fund.
The Judgment Fund was created in 1956 and is a permanent fund
available to pay judgments against the government and settlements
resulting from lawsuits.
As the Ranking Member of the Senate Environment and Public Works
Committee, I had to request that GAO investigate how much the Judgment
Fund has paid related to the environmental statutes in our jurisdiction
and get back to me. Even GAO had trouble getting complete records over
the past ten years. This is federal taxpayers' money that we are
spending without keeping accurate and up to date records. This
information needs to be readily available and accessible to the public.
Federal agencies that are impacted by these costs as well as
policymakers and taxpayers should be able to track payments from the
Judgment Fund to determine who is suing a particular Federal agency,
the nature of their claims, how often agencies settle and agree to pay
plaintiffs' legal fees, and so forth. If Congress and the public had
access to this information in a useable form, they could identify
problem areas and work to save taxpayer money by bringing loss rates
down.
Article I, section 9 of the U.S. Constitution provides ``that a
regular Statement and Account of the Receipts of all public money shall
be published from time to time.'' The operation and payment of Judgment
fund monies should not be an exception. This bill will ensure that
Congress and the public have access to such information.
____________________