[Congressional Record (Bound Edition), Volume 160 (2014), Part 7]
[Senate]
[Pages 10312-10314]
[From the U.S. 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

[[Page 10313]]

     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.
       ``(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

[[Page 10314]]

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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