[Congressional Record Volume 160, Number 95 (Wednesday, June 18, 2014)]
[Senate]
[Pages S3812-S3813]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
By Mr. HARKIN (for himself, Mrs. Murray, Mr. Sanders, Mr. Casey,
Ms. Warren, Mr. Leahy, Mrs. Boxer, Mr. Brown, and Mr. Markey):
S. 2486. A bill to amend the Fair Labor Standards Act of 1938 to
establish salary thresholds for and limitations on executive,
administrative, and professional employees and address highly
compensated employees, for purposes of the requirements for exemption
from the Federal minimum wage and maximum hour provisions, and for
other purposes; to the Committee on Health, Education, Labor, and
Pensions.
Mr. HARKIN. 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. 2486
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 ``Restoring Overtime Pay for
Working Americans Act''.
SEC. 2. SALARY THRESHOLDS, HIGHLY COMPENSATED EMPLOYEES, AND
PRIMARY DUTIES.
(a) Salary Thresholds for Executive, Administrative, and
Professional Employees.--Section 13 of the Fair Labor
Standards Act of 1938 (29 U.S.C. 213) is amended--
(1) in subsection (a)(1), by inserting before ``; or'' the
following: ``, subject to the requirement that any employee
whom the Secretary determines is required to be paid on a
salary (or equivalent fee basis) in order to be exempt under
this subsection shall, in order to be so exempt, receive
compensation at a rate of not less than the salary rate (or
equivalent fee basis) determined under subsection (k)''; and
(2) by adding at the end the following:
``(k) Salary Rate (or Equivalent Fee Basis).--
``(1) In general.--The salary rate (or equivalent fee
basis) determined under this subsection for purposes of
subsection (a)(1) shall be--
``(A) beginning 1 year after the first day of the first
month that begins after the date of enactment of the
Restoring Overtime Pay for Working Americans Act, $665 per
week;
``(B) beginning 2 years after such first day, $865 per
week;
``(C) beginning 3 years after such first day, $1,090 per
week; and
``(D) beginning on the date that is 4 years after such
first day, and on such first day in each succeeding year, an
adjusted amount that is--
``(i) not less than the amount in effect under this
paragraph on the day before the date of such adjustment;
``(ii) increased from such amount by the annual percentage
increase in the Consumer Price Index for Urban Wage Earners
and Clerical Workers; and
``(iii) rounded to the nearest multiple of $1.00.
``(2) Special rule.--Notwithstanding paragraph (1), for any
employee for whom the minimum wage would otherwise be
determined pursuant to section 8103(b) of the Fair Minimum
Wage Act of 2007 (29 U.S.C. 206 note), the Secretary may
determine, through regulations, the salary rate (or
equivalent fee basis).
``(l) Primary Duty.--In any case where an employer
classifies an employee as an employee employed in a bona fide
executive, administrative, or professional capacity, for the
purpose of subsection (a)(1), or in a position described in
subsection (a)(17), for the purpose of such subsection, such
employee shall not spend more than 50 percent of such
employee's work hours in a workweek on duties that are not
exempt under paragraph (1) or (17) of subsection (a),
respectively.
``(m) Definitions.--For the purposes of this section:
``(1) Annual percentage increase.--The term `annual
percentage increase', when used in reference to the Consumer
Price Index for Urban Wage Earners and Clerical Workers,
means the annual percentage increase calculated by the
Secretary by comparing such Consumer Price Index for the most
recent month, quarter, or year available (as selected by the
Secretary prior to the first year for which a minimum wage is
in effect pursuant to this subsection) with such Consumer
Price Index for the same month in the preceding year, the
same quarter in the preceding year, or the preceding year,
respectively.
[[Page S3813]]
``(2) Consumer price index for urban wage earners and
clerical workers.--The term `Consumer Price Index for Urban
Wage Earners and Clerical Workers' means the Consumer Price
Index for Urban Wage Earners and Clerical Workers (United
States city average, all items, not seasonally adjusted), or
its successor publication, as determined by the Bureau of
Labor Statistics.''.
(b) Highly Compensated Employees.--
(1) In general.--If the Secretary of Labor, in the
discretion of such Secretary, determines that an employee may
be exempt for purposes of section 13(a)(1) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 213(a)(1)), as a highly
compensated employee (as such term is defined and delimited
by the Secretary), then the level of total annual
compensation necessary for such exemption shall be--
(A) beginning 1 year after the first day of the first month
that begins after the date of enactment of this Act,
$108,000;
(B) beginning 2 years after such first day, $116,000;
(C) beginning 3 years after such first day, $125,000; and
(D) beginning on the date that is 4 years after such first
day, and for each succeeding calendar year, an adjusted
amount that is--
(i) not less than the amount in effect under this paragraph
on the day before the date of such adjustment;
(ii) increased from such amount by the annual percentage
increase in the Consumer Price Index for Urban Wage Earners
and Clerical Workers; and
(iii) rounded to the nearest multiple of $1.00.
(2) Rule of construction.--Nothing in this subsection or
the regulations promulgated by the Secretary of Labor under
this subsection shall override any provision of a collective
bargaining agreement that provides for overtime employment
compensation, or rights to such compensation, that exceed the
requirements of the Fair Labor Standards Act of 1938 (29
U.S.C. 201 et seq.).
(3) Definitions.--For purposes of this subsection, the
terms ``annual percentage increase'' and ``Consumer Price
Index for Urban Wage Earners and Clerical Workers'' have the
meanings given the terms in section 13(m) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 213(m)), as added by
subsection (a).
(c) Publication of Notice.--
(1) In general.--Not later than 60 days before the
effective date of any adjustment in the salary rate (or
equivalent fee basis) required under section 13(k)(1)(D) of
the Fair Labor Standards Act of 1938 (29 U.S.C.
213(k)(1)(D)), as added by subsection (a), or any adjustment
in the amount of compensation required for the highly
compensated employee exemption required under subsection (b),
the Secretary of Labor shall publish, in the Federal Register
and on the website of the Department of Labor, a notice
announcing the adjusted salary rate (or equivalent fee basis)
or adjusted amount of compensation, respectively.
(2) Nonapplicability of rulemaking requirements.--The
provisions of section 553 of title 5, United States Code,
shall not apply to any notice required under this subsection.
(d) Penalties.--Section 16(e)(2) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 216(e)(2)) is amended by
inserting ``or section 11(c), relating to the records that
each employer is required to make, keep, and preserve,''
after ``relating to wages,''.
(e) Effective Date.--This Act, and the amendments made by
this Act, shall take effect on the date that is 1 year after
the first day of the first month that begins after the date
of enactment of this Act.
______
By Mr. McCONNELL:
S. 2488. A bill to amend the Internal Revenue Code of 1986 to provide
an exception to the exclusive use requirement for home offices if the
other use involves care of a qualifying child of the taxpayer, and for
other purposes; to the Committee on Finance.
Mr. McCONNELL. 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. 2488
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 ``Working Parents Home Office
Act''.
SEC. 2. EXCEPTION TO THE EXCLUSIVE USE REQUIREMENT FOR HOME
OFFICES FOR CARE OF CHILDREN AND GRANDCHILDREN.
(a) In General.--Section 280A(c) of the Internal Revenue
Code of 1986 is amended by adding at the end the following:
``(7) Exception to exclusivity requirement for business use
of a dwelling unit.--
``(A) In general.--A taxpayer shall not be treated as
failing to meet the exclusive use requirement of paragraph
(1) with respect to a portion of a dwelling unit if the only
other use of that portion is to care for a qualifying child
of the taxpayer while the taxpayer is conducting the trade or
business described in paragraph (1).
``(B) Qualifying child.--For purposes of this paragraph,
the term `qualifying child' has the meaning given to such
term by section 152(c)(1), except that only individuals
bearing a relationship to the taxpayer described in section
152(c)(2)(A) shall be taken into account under section
152(c)(1)(A).''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2013.
______
By Mr. SCOTT:
S. 2492. A bill to amend the Internal Revenue Code of 1986 to
increase access for the uninsured to high quality physician care; to
the Committee on Finance.
Mr. SCOTT. Mr. President, one of the greatest issues impacting the
American health care system is the lack of access to high quality care
for the uninsured. According to a 2012 CBO study, 26-27 million people
will not have health insurance in 2016, with other studies suggesting
that number may be closer to 30 million. Recent data from the Health
Resource and Services Administration, HRSA, shows that close to 20
percent of Americans live in areas with an insufficient number of
primary care physicians. According to the Association of American
Medical Colleges, AAMC, it is expected that there will be a shortage of
45,000 primary care physicians in the US by 2020, further limiting
access to care.
An immediate way to improve access to high quality health care for
the uninsured is to engage the physician community to provide greater
levels of charity care. Currently, there is little incentive for
physicians to provide charity care outside of their normal scope of
practice, and the percentage of physicians providing charity care has
been in a state of steady decline. Due to reimbursement changes over
the years, physicians are currently forced to maintain a certain amount
of private, Medicare, and Medicaid insured patients in order to ensure
their practices can remain profitable. This often leaves no opportunity
to care for patients who lack insurance and who are often the most
vulnerable and sick.
The Charity Care Expansion Act would create a much needed incentive
for doctors to deliver uncompensated care, thereby improving and
expanding access to care for the uninsured.
The bill amends the Internal Revenue Code of 1986 and allows for
physicians to have a tax deduction for the taxable year at an amount
equal to the amount the physician would have otherwise been paid.
For example, if Medicare would have reimbursed at $100 for a service,
the physician would be able to deduct for $100. None of the deduction
amounts would be arbitrary.
To qualify for the tax deduction, the bill would require physicians
to have a pre-existing relationship with a health care clinic or
another organization providing health care which is targeted to serve
low income individuals. Through this coordination, the patient would be
placed into the healthcare system with follow ups and health care
professionals to see, instead of getting lost in the system after
treatment. This would also prevent the use of the tax deduction as a
tool to write off bad debt.
The limitations on the deduction are 10 percent of gross income of
the taxpayer for the taxable year derived from the taxpayer's provision
of physicians' services. For retired physicians, no more than a $10,000
deduction would be allowed.
While I am still waiting for a cost estimate on the bill, I repeal
the Preventive Health and Health Services Block Grant, PHHSBG, which
was included in the President's budget as a recommended cut, to provide
an offset.
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