[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3291 Introduced in Senate (IS)]

<DOC>






114th CONGRESS
  2d Session
                                S. 3291

To establish tax, regulatory, and legal structure in the United States 
that encourages small businesses to expand and innovate, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 7, 2016

   Mr. Kirk introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To establish tax, regulatory, and legal structure in the United States 
that encourages small businesses to expand and innovate, and for other 
                               purposes.

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

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Small Business 
Bill of Rights''.
    (b) Table of Contents.--The table of the contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
                     TITLE I--LOWER TAX ENVIRONMENT

   Subtitle A--Business Friendly Environment for Disadvantaged Areas

Sec. 101. Short title.
Sec. 102. Exclusion for income attributable to certain real property.
                       Subtitle B--Capital Gains

Sec. 111. Temporary reduction of capital gains tax on qualified small 
                            business stock.
                 Subtitle C--Tax Benefits for Start-Ups

Sec. 121. Increase in amount allowed as deduction for start-up 
                            expenditures.
                       Subtitle D--Miscellaneous

Sec. 131. GAO to certify no increase in unemployment.
Sec. 132. Exemption from taxes imposed after the date of enactment of 
                            this Act.
                  TITLE II--LIMITATION ON REGULATIONS

Sec. 201. Limitation on regulations.
Sec. 202. Regulatory sunsets.
                      TITLE III--DEATH TAX REPEAL

Sec. 301. Short title.
Sec. 302. Repeal of estate and generation-skipping transfer taxes.
Sec. 303. Modifications of gift tax.
       TITLE IV--HEALTHCARE: EXPANDING CHOICE AND LOWERING COSTS

Sec. 401. Findings and purpose.
Sec. 402. Encouraging speedy resolution of claims.
Sec. 403. Compensating patient injury.
Sec. 404. Maximizing patient recovery.
Sec. 405. Additional health benefits.
Sec. 406. Punitive damages.
Sec. 407. Authorization of payment of future damages to claimants in 
                            health care lawsuits.
Sec. 408. Definitions.
Sec. 409. Effect on other laws.
Sec. 410. State flexibility and protection of States' rights.
Sec. 411. Applicability; effective date.
Sec. 412. Sense of Congress.
Sec. 413. SECA tax deduction for health insurance costs.
                      TITLE V--WORKFORCE INTEGRITY

Sec. 501. Verification under E-Verify Program by telephone.
Sec. 502. Grace period to correct paperwork.
               TITLE VI--INCENTIVES FOR ENERGY EFFICIENCY

Sec. 601. Extend the tax credit for residential energy-efficient 
                            property.
Sec. 602. Make permanent the energy efficiency credit for existing 
                            homes.
Sec. 603. Make permanent the energy efficiency commercial buildings 
                            deduction.
                  TITLE VII--GUIDANCE ABOUT NEW RULES

Sec. 701. Guidance and advice about new rules.
                 TITLE VIII--SMALL BUSINESS PROVISIONS

             Subtitle A--Small Business General Provisions

Sec. 801. Administration prohibited from capping executive 
                            compensation.
Sec. 802. Reduction of regulatory burden.
Sec. 803. Litigation burden on small business concerns to be limited to 
                            current levels.
Sec. 804. Expansion of volunteer representation and benchmark reports.
Sec. 805. Mentoring and networking.
                    Subtitle B--Small Business Goals

Sec. 811. Small business goals.
Sec. 812. Agency goal negotiation.
Sec. 813. Procedures and methods for goal achievement.
Sec. 814. Reporting requirements.
                     Subtitle C--Contract Bundling

Sec. 821. Definitions of bundling of contract requirements.
Sec. 822. Justification.
Sec. 823. Appeals.
Sec. 824. Third-party review.
               Subtitle D--Small Business Subcontracting

Sec. 831. Criminal violations.

SEC. 2. DEFINITIONS.

    In this Act--
            (1) the terms ``Administration'' and ``Administrator'' mean 
        the Small Business Administration and the Administrator 
        thereof; and
            (2) the term ``small business concern'' has the meaning 
        given the term in section 3 of the Small Business Act (15 
        U.S.C. 632).

                     TITLE I--LOWER TAX ENVIRONMENT

   Subtitle A--Business Friendly Environment for Disadvantaged Areas

SEC. 101. SHORT TITLE.

    This subtitle may be cited as the ``Bringing Business Back Act of 
2016''.

SEC. 102. EXCLUSION FOR INCOME ATTRIBUTABLE TO CERTAIN REAL PROPERTY.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139F the following new section:

``SEC. 139G. INCOME ATTRIBUTABLE TO QUALIFIED REAL PROPERTY EXCLUDED 
              FROM GROSS INCOME.

    ``(a) In General.--Gross income shall not include income or gain 
attributable to qualified real property for any taxable year beginning 
during the exclusion period.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualified real property.--
                    ``(A) In general.--The term `qualified real 
                property' means any real property--
                            ``(i) which is certified by the State or 
                        local zoning authority, and any economic 
                        development board, with respect to such 
                        property as meeting the requirements of 
                        subparagraph (B), and
                            ``(ii) with respect to which an election 
                        has been made (at such time and in such form 
                        and manner as the Secretary shall by regulation 
                        prescribe) to have this section apply.
                    ``(B) Requirements.--Property meets the 
                requirements of this subparagraph if such property--
                            ``(i) is zoned for commercial use,
                            ``(ii) has been undeveloped and vacant 
                        during the 2-year period ending on the date of 
                        certification, and
                            ``(iii) is located within a qualified 
                        census tract.
                    ``(C) Qualified census tract.--The term `qualified 
                census tract' means any census tract which--
                            ``(i)(I) has an average poverty rate 
                        exceeding the national average poverty rate, or
                            ``(II) has an unemployment rate above the 
                        national unemployment rate, and
                            ``(ii) exhibits another condition of 
                        distress, such as deteriorating infrastructure 
                        or population decline.
                Poverty rates shall be determined by using 2010 census 
                data, and unemployment rates shall be determined by 
                reference to the rate of unemployment announced by the 
                Bureau of Labor Statistics of the Department of Labor 
                for the months in the 2 most recently ended calendar 
                quarters.
                    ``(D) Economic development board.--The term 
                `economic development board' means, with respect to any 
                property, any entity established by law to oversee the 
                economic development of an area within which such 
                property is located.
            ``(2) Exclusion period.--The term `exclusion period' means, 
        with respect to a taxable year, the 1-taxable-year period 
        beginning with the first taxable year beginning after the date 
        of the enactment of this section for which the income 
        attributable to the qualified real property exceeds the pre-
        depreciation expenses attributable to such real property.
    ``(c) Special Rules.--For purposes of this section--
            ``(1) Subsequent taxpayers.--Subsection (a) shall only 
        apply to a taxpayer who has an ownership interest in the 
        qualified real property on the first day of the exclusion 
        period with respect to such property.
            ``(2) Limitation on application of section.--An election to 
        have this section apply may only be made once with respect to 
        any property.
            ``(3) Tax-exempt use property.--This section shall not 
        apply to any property which is tax-exempt use property (as 
        defined in section 168(h)).
    ``(d) Regulations.--The Secretary may prescribe such regulations as 
may be necessary or appropriate to carry out the purposes of this 
section, including methods for allocating income and expenses to 
property and rules to prevent abuse of this section.''.
    (b) Clerical Amendment.--The table of parts for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139F the following new item:

``Sec. 139G. Income attributable to qualified real property excluded 
                            from gross income.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

                       Subtitle B--Capital Gains

SEC. 111. TEMPORARY REDUCTION OF CAPITAL GAINS TAX ON QUALIFIED SMALL 
              BUSINESS STOCK.

    (a) Temporary Reduced Rate for Qualified Small Business Stock.--
Subparagraph (A)(ii) of section 1(h)(4) of the Internal Revenue Code of 
1986 is amended to read as follows:
                            ``(ii) in the case of any taxable year 
                        beginning after December 31, 2026, section 1202 
                        gain, over''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2016.

                 Subtitle C--Tax Benefits for Start-Ups

SEC. 121. INCREASE IN AMOUNT ALLOWED AS DEDUCTION FOR START-UP 
              EXPENDITURES.

    (a) In General.--Paragraph (3) of section 195(b) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(3) Special rule for taxable years beginning in 2016, 
        2017, or 2018.--In the case of a taxable year beginning in 
        2016, 2017, or 2018, paragraph (1)(A)(ii) shall be applied--
                    ``(A) by substituting `$20,000' for `$5,000'; and
                    ``(B) by substituting `$75,000' for `$50,000'.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2015.

                       Subtitle D--Miscellaneous

SEC. 131. GAO TO CERTIFY NO INCREASE IN UNEMPLOYMENT.

    (a) In General.--Each report of a committee of the Senate on a 
public bill or a public joint resolution shall contain a statement by 
the Comptroller General certifying that the bill or resolution will not 
cause an increase in the number of unemployed individuals in the United 
States.
    (b) Enforcement.--In the Senate, if the report to accompany a 
public bill or a public joint resolution does not contain the statement 
required under subsection (a), or there is not a report to accompany 
the bill or resolution, the bill or resolution shall only be agreed to 
upon an affirmative vote of three-fifths of the Members voting, a 
quorum being present.
    (c) Exercise of Rulemaking Powers.--This section is enacted by 
Congress--
            (1) as an exercise of the rulemaking power of the Senate, 
        and as such is deemed a part of the rules of the Senate and 
        shall supersede other rules only to the extent that it is 
        inconsistent with such rules; and
            (2) with full recognition of the constitutional right of 
        the Senate to change the rules (so far as relating to the 
        procedure of the Senate) at any time, in the same manner, and 
        to the same extent as in the case of any other rule of the 
        Senate.

SEC. 132. EXEMPTION FROM TAXES IMPOSED AFTER THE DATE OF ENACTMENT OF 
              THIS ACT.

    Except as otherwise expressly provided, any amendment to the 
Internal Revenue Code of 1986 that would (but for the application of 
this section) result in an increase in taxes of a taxpayer which is a 
small business concern shall not apply to such taxpayer.

                  TITLE II--LIMITATION ON REGULATIONS

SEC. 201. LIMITATION ON REGULATIONS.

    (a) In General.--The Administrator, acting through the Chief 
Counsel of the Office of Advocacy of the Administration, is authorized 
to provide such support as may be necessary with regard to any Federal 
regulation to ensure that a small business concern is not required to 
expend more than a total of 200 man-hours annually on applications, 
filings, petitions, or other paperwork submitted to Federal departments 
or agencies.
    (b) Commonly Required Information Form.--
            (1) In general.--Support provided under subsection (a) 
        shall include the establishment of a form on the website of the 
        Administration, by means of which a small business concern may 
        provide to the Administrator information that the Administrator 
        determines to be frequently required as part of any 
        applications, filings, petitions, or other paperwork described 
        in subsection (a).
            (2) Use of information.--The Administrator shall use 
        information provided by a small business concern under 
        paragraph (1) to assist in the expedited completion of any 
        applications, filings, petitions, or other paperwork described 
        in subsection (a).

SEC. 202. REGULATORY SUNSETS.

    (a) Definitions.--In this section:
            (1) Agency.--The term ``agency'' has the meaning given the 
        term in section 551 of title 5, United States Code.
            (2) Covered rule.--The term ``covered rule'' means any rule 
        or group of rules--
                    (A) for which an agency is required to prepare a 
                regulatory flexibility analysis under section 603 or 
                604 of title 5, United States Code; and
                    (B) that is a major rule.
            (3) Major rule.--The term ``major rule'' has the meaning 
        given the term in section 804 of title 5, United States Code.
            (4) Rule.--The term ``rule'' has the meaning given the term 
        in section 601 of title 5, United States Code.
            (5) Small entity.--The term ``small entity'' has the 
        meaning given the term in section 601 of title 5, United States 
        Code.
    (b) Periodic Review of Rules.--Section 610 of title 5, United 
States Code, is amended to read as follows:
``Sec. 610. Periodic review of rules
    ``(a)(1) Not later than 180 days after the date of enactment of the 
Small Business Bill of Rights, each agency shall establish a plan for 
the periodic review of--
            ``(A) each rule issued by the agency that the head of the 
        agency determines has a significant economic impact on a 
        substantial number of small entities, without regard to whether 
        the agency performed an analysis under section 604 with respect 
        to the rule; and
            ``(B) any small entity compliance guide required to be 
        published by the agency under section 212 of the Small Business 
        Regulatory Enforcement Fairness Act of 1996 (5 U.S.C. 601 
        note).
    ``(2) In reviewing rules and small entity compliance guides under 
paragraph (1), the agency shall determine whether the rules and guides 
should--
            ``(A) be amended or rescinded, consistent with the stated 
        objectives of applicable statutes, to minimize any significant 
        adverse economic impacts on a substantial number of small 
        entities (including an estimate of any adverse impacts on job 
        creation and employment by small entities); or
            ``(B) continue in effect without change.
    ``(3) Each agency shall publish the plan established under 
paragraph (1) in the Federal Register and on the Web site of the 
agency.
    ``(4) An agency may amend the plan established under paragraph (1) 
at any time by publishing the amendment in the Federal Register and on 
the Web site of the agency.
    ``(b) Each plan established under subsection (a) shall provide 
for--
            ``(1) the review of each rule and small entity compliance 
        guide described in subsection (a)(1) in effect on the date of 
        enactment of the Small Business Bill of Rights--
                    ``(A) not later than 9 years after the date of 
                publication of the plan in the Federal Register; and
                    ``(B) every 9 years thereafter; and
            ``(2) the review of each rule adopted and small entity 
        compliance guide described in subsection (a)(1) that is 
        published after the date of enactment of the Small Business 
        Bill of Rights--
                    ``(A) not later than 9 years after the date of 
                publication of the final rule in the Federal Register; 
                and
                    ``(B) every 9 years thereafter.
    ``(c) In reviewing rules under the plan required under subsection 
(a), the agency shall consider--
            ``(1) the continued need for the rule;
            ``(2) the nature of complaints received by the agency from 
        small entities concerning the rule;
            ``(3) comments by the Regulatory Enforcement Ombudsman and 
        the Chief Counsel for Advocacy of the Small Business 
        Administration;
            ``(4) the complexity of the rule;
            ``(5) the extent to which the rule overlaps, duplicates, or 
        conflicts with other Federal rules and, unless the head of the 
        agency determines it to be infeasible, State and local rules;
            ``(6) the contribution of the rule to the cumulative 
        economic impact of all Federal rules on the class of small 
        entities affected by the rule, unless the head of the agency 
        determines that such a calculation cannot be made;
            ``(7) the length of time since the rule has been evaluated, 
        or the degree to which technology, economic conditions, or 
        other factors have changed in the area affected by the rule; 
        and
            ``(8) the economic impact of the rule, including--
                    ``(A) the estimated number of small entities to 
                which the rule will apply;
                    ``(B) the estimated number of small entity jobs 
                that will be lost or created due to the rule; and
                    ``(C) the projected reporting, recordkeeping, and 
                other compliance requirements of the proposed rule, 
                including--
                            ``(i) an estimate of the classes of small 
                        entities that will be subject to the 
                        requirement; and
                            ``(ii) the type of professional skills 
                        necessary for preparation of the report or 
                        record.
    ``(d)(1) Each agency shall submit an annual report regarding the 
results of the review required under subsection (a) to--
            ``(A) Congress; and
            ``(B) in the case of an agency that is not an independent 
        regulatory agency (as defined in section 3502(5) of title 44), 
        the Administrator of the Office of Information and Regulatory 
        Affairs of the Office of Management and Budget.
    ``(2) Each report required under paragraph (1) shall include a 
description of any rule or small entity compliance guide with respect 
to which the agency made a determination of infeasibility under 
paragraph (5) or (6) of subsection (c), together with a detailed 
explanation of the reasons for the determination.
    ``(e) Each agency shall publish in the Federal Register and on the 
Web site of the agency a list of the rules and small entity compliance 
guides to be reviewed under the plan required under subsection (a) that 
includes--
            ``(1) a brief description of each rule or guide;
            ``(2) for each rule, the reason why the head of the agency 
        determined that the rule has a significant economic impact on a 
        substantial number of small entities (without regard to whether 
        the agency had prepared a final regulatory flexibility analysis 
        for the rule); and
            ``(3) a request for comments from the public, the Chief 
        Counsel for Advocacy of the Small Business Administration, and 
        the Regulatory Enforcement Ombudsman concerning the enforcement 
        of the rules or publication of the guides.
    ``(f)(1) Not later than 6 months after each date described in 
paragraphs (1) and (2) of subsection (b), the Inspector General for 
each agency shall--
            ``(A) determine whether the agency has conducted the review 
        required under subsection (b) appropriately; and
            ``(B) notify the head of the agency of--
                    ``(i) the results of the determination under 
                subparagraph (A); and
                    ``(ii) any issues preventing the Inspector General 
                from determining that the agency has conducted the 
                review required under subsection (b) appropriately.
    ``(2)(A) Not later than 6 months after the date on which the head 
of an agency receives a notice under paragraph (1)(B) that the agency 
has not conducted the review required under subsection (b) 
appropriately, the agency shall address the issues identified in the 
notice.
    ``(B) Not later than 30 days after the last day of the 6-month 
period described in subparagraph (A), the Inspector General for an 
agency that receives a notice described in subparagraph (A) shall--
            ``(i) determine whether the agency has addressed the issues 
        identified in the notice; and
            ``(ii) notify Congress if the Inspector General determines 
        that the agency has not addressed the issues identified in the 
        notice.
    ``(C) Not later than 30 days after the date on which the Inspector 
General for an agency transmits a notice under subparagraph (B)(ii), an 
amount equal to 1 percent of the amount appropriated for the fiscal 
year to the appropriations account of the agency that is used to pay 
salaries shall be rescinded.
    ``(D) Nothing in this paragraph may be construed to prevent 
Congress from acting to prevent a rescission under subparagraph (C).''.
    (c) Sunset of New Small Business Regulations.--
            (1) In general.--Except as provided in paragraph (2) and 
        beginning on the date of enactment of this Act, each covered 
        rule promulgated by an agency shall cease to have effect on the 
        date that is 7 years after the date on which the final version 
        of the covered rule is published.
            (2) Extension of rule.--
                    (A) In general.--Before the end of the 7-year 
                period described in paragraph (1), an agency may take 
                action to renew a covered rule in accordance with the 
                process described in subparagraph (B) and if such 
                action is taken, the covered rule shall remain in 
                effect until modified or repealed by the agency action 
                or statute.
                    (B) Renewal process.--
                            (i) In general.--An agency may renew a 
                        covered rule by using the notice and comment 
                        rulemaking process.
                            (ii) Requirements.--In conducting a 
                        rulemaking to renew a covered rule under clause 
                        (i), an agency shall--
                                    (I) solicit and respond to public 
                                comment from entities affected by the 
                                covered rule;
                                    (II) compare the projected costs of 
                                the covered rule to the actual costs 
                                realized by implementation of the 
                                covered rule and determine whether 
                                modifications can be made to the 
                                covered rule to lower the cost of the 
                                covered rule;
                                    (III) consider whether any 
                                regulatory alternatives exist that 
                                would accomplish the same regulatory 
                                objective as the covered rule with less 
                                of an impact on affected small 
                                entities; and
                                    (IV) make modifications to the 
                                covered rule, if necessary, to 
                                reflect--
                                            (aa) comments solicited 
                                        under subclause (I);
                                            (bb) modifications 
                                        described in subclause (II); 
                                        and
                                            (cc) any regulatory 
                                        alternatives described in 
                                        subclause (III).

                      TITLE III--DEATH TAX REPEAL

SEC. 301. SHORT TITLE.

    This title may be cited as the ``Death Tax Repeal Act of 2016''.

SEC. 302. REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES.

    (a) Estate Tax Repeal.--Subchapter C of chapter 11 of subtitle B of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 2210. TERMINATION.

    ``(a) In General.--Except as provided in subsection (b), this 
chapter shall not apply to the estates of decedents dying on or after 
the date of the enactment of the Death Tax Repeal Act of 2016.
    ``(b) Certain Distributions From Qualified Domestic Trusts.--In 
applying section 2056A with respect to the surviving spouse of a 
decedent dying before the date of the enactment of the Death Tax Repeal 
Act of 2016--
            ``(1) section 2056A(b)(1)(A) shall not apply to 
        distributions made after the 10-year period beginning on such 
        date, and
            ``(2) section 2056A(b)(1)(B) shall not apply on or after 
        such date.''.
    (b) Generation-Skipping Transfer Tax Repeal.--Subchapter G of 
chapter 13 of subtitle B of such Code is amended by adding at the end 
the following new section:

``SEC. 2664. TERMINATION.

    ``This chapter shall not apply to generation-skipping transfers on 
or after the date of the enactment of the Death Tax Repeal Act of 
2016.''.
    (c) Conforming Amendments.--
            (1) The table of sections for subchapter C of chapter 11 of 
        the Internal Revenue Code of 1986 is amended by adding at the 
        end the following new item:

``Sec. 2210. Termination.''.
            (2) The table of sections for subchapter G of chapter 13 of 
        such Code is amended by adding at the end the following new 
        item:

``Sec. 2664. Termination.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to the estates of decedents dying, and generation-skipping 
transfers, after the date of the enactment of this Act.

SEC. 303. MODIFICATIONS OF GIFT TAX.

    (a) Computation of Gift Tax.--Subsection (a) of section 2502 of the 
Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Computation of Tax.--
            ``(1) In general.--The tax imposed by section 2501 for each 
        calendar year shall be an amount equal to the excess of--
                    ``(A) a tentative tax, computed under paragraph 
                (2), on the aggregate sum of the taxable gifts for such 
                calendar year and for each of the preceding calendar 
                periods, over
                    ``(B) a tentative tax, computed under paragraph 
                (2), on the aggregate sum of the taxable gifts for each 
                of the preceding calendar periods.
            ``(2) Rate schedule.--


``If the amount with respect to which    The tentative tax is:
 the tentative tax to be computed is:.
Not over $10,000.......................  18% of such amount.
Over $10,000 but not over $20,000......  $1,800, plus 20% of the excess
                                          over $10,000.
Over $20,000 but not over $40,000......  $3,800, plus 22% of the excess
                                          over $20,000.
Over $40,000 but not over $60,000......  $8,200, plus 24% of the excess
                                          over $40,000.
Over $60,000 but not over $80,000......  $13,000, plus 26% of the excess
                                          over $60,000.
Over $80,000 but not over $100,000.....  $18,200, plus 28% of the excess
                                          over $80,000.
Over $100,000 but not over $150,000....  $23,800, plus 30% of the excess
                                          over $100,000.
Over $150,000 but not over $250,000....  $38,800, plus 32% of the excess
                                          over $150,000.
Over $250,000 but not over $500,000....  $70,800, plus 34% of the excess
                                          over $250,000.
Over $500,000..........................  $155,800, plus 35% of the
                                          excess over $500,000.''.
 

    (b) Treatment of Certain Transfers in Trust.--Section 2511 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subsection:
    ``(c) Treatment of Certain Transfers in Trust.--Notwithstanding any 
other provision of this section and except as provided in regulations, 
a transfer in trust shall be treated as a taxable gift under section 
2503, unless the trust is treated as wholly owned by the donor or the 
donor's spouse under subpart E of part I of subchapter J of chapter 
1.''.
    (c) Lifetime Gift Exemption.--
            (1) In general.--Paragraph (1) of section 2505(a) of the 
        Internal Revenue Code of 1986 is amended to read as follows:
            ``(1) the amount of the tentative tax which would be 
        determined under the rate schedule set forth in section 
        2502(a)(2) if the amount with respect to which such tentative 
        tax is to be computed were $5,000,000, reduced by''.
            (2) Inflation adjustment.--Section 2505 of such Code is 
        amended by adding at the end the following new subsection:
    ``(d) Inflation Adjustment.--
            ``(1) In general.--In the case of any calendar year after 
        2011, the dollar amount in subsection (a)(1) shall be increased 
        by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for such calendar year by 
                substituting `calendar year 2010' for `calendar year 
                1992' in subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph 
        (1) is not a multiple of $10,000, such amount shall be rounded 
        to the nearest multiple of $10,000.''.
    (d) Conforming Amendments.--
            (1) Section 2505(a) of such Code is amended by striking the 
        last sentence.
            (2) The heading for section 2505 of such Code is amended by 
        striking ``unified''.
            (3) The item in the table of sections for subchapter A of 
        chapter 12 of such Code relating to section 2505 is amended to 
        read as follows:

``Sec. 2505. Credit against gift tax.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to gifts made on or after the date of the enactment of this Act.
    (f) Transition Rule.--
            (1) In general.--For purposes of applying sections 1015(d), 
        2502, and 2505 of the Internal Revenue Code of 1986, the 
        calendar year in which this Act is enacted shall be treated as 
        2 separate calendar years one of which ends on the day before 
        the date of the enactment of this Act and the other of which 
        begins on such date of enactment.
            (2) Application of section 2504(b).--For purposes of 
        applying section 2504(b) of the Internal Revenue Code of 1986, 
        the calendar year in which this Act is enacted shall be treated 
        as 1 preceding calendar period.

       TITLE IV--HEALTHCARE: EXPANDING CHOICE AND LOWERING COSTS

SEC. 401. FINDINGS AND PURPOSE.

    (a) Findings.--
            (1) Effect on health care access and costs.--Congress finds 
        that the current civil justice system in the United States is 
        adversely affecting patient access to health care services, 
        better patient care, and cost-efficient health care, in that 
        the health care liability system is--
                    (A) a costly and ineffective mechanism for 
                resolving claims of health care liability and 
                compensating injured patients, and
                    (B) a deterrent to the sharing of information among 
                health care professionals, which impedes efforts to 
                improve patient safety and quality of care.
            (2) Effect on interstate commerce.--Congress finds that the 
        health care and insurance industries are industries affecting 
        interstate commerce and the health care liability litigation 
        systems existing throughout the United States are activities 
        that affect interstate commerce by contributing to the high 
        costs of health care and premiums for health care liability 
        insurance purchased by health care system providers.
            (3) Effect on federal spending.--Congress finds that the 
        health care liability litigation systems existing throughout 
        the United States have a significant effect on the amount, 
        distribution, and use of Federal funds because of--
                    (A) the large number of individuals who receive 
                health care benefits under programs operated or 
                financed by the Federal Government;
                    (B) the large number of individuals who benefit 
                because of the exclusion from Federal taxes of the 
                amounts spent to provide them with health insurance 
                benefits; and
                    (C) the large number of health care providers who 
                provide items or services for which the Federal 
                Government makes payments.
    (b) Purpose.--It is the purpose of this title to implement 
reasonable, comprehensive, and effective health care liability reforms 
designed to--
            (1) improve the availability of health care services in 
        cases in which health care liability actions have been shown to 
        be a factor in the decreased availability of services;
            (2) reduce the incidence of defensive medicine and lower 
        the cost of health care liability insurance, all of which 
        contribute to the escalation of health care costs;
            (3) ensure that persons with meritorious health care injury 
        claims receive fair and adequate compensation, including 
        reasonable noneconomic damages;
            (4) improve the fairness and cost-effectiveness of the 
        current health care liability system in the United States to 
        resolve disputes over, and provide compensation for, health 
        care liability by reducing uncertainty in the amount of 
        compensation provided to injured individuals; and
            (5) provide an increased sharing of information in the 
        health care system which will reduce unintended injury and 
        improve patient care.

SEC. 402. ENCOURAGING SPEEDY RESOLUTION OF CLAIMS.

    (a) Actions by Adults.--
            (1) In general.--Except as provided in paragraph (2), no 
        health care lawsuit may be commenced after the earlier of--
                    (A) the expiration of the 3-year period beginning 
                on the date of the manifestation of injury; or
                    (B) the expiration of the 1-year period beginning 
                on the date on which the claimant discovers, or through 
                the use of reasonable diligence should have discovered, 
                the injury.
            (2) Exception.--A health care lawsuit may be commenced 
        after the expiration of the 3-year period described in 
        paragraph (1) if the claimant demonstrates--
                    (A) fraud;
                    (B) intentional concealment; or
                    (C) the presence of a foreign body, which has no 
                therapeutic or diagnostic purpose or effect, in the 
                person of the injured person.
    (b) Actions by a Minor.--
            (1) In general.--Except as provided in paragraph (2), a 
        health care lawsuit by a minor shall be commenced not later 
        than 3 years after the date of the alleged manifestation of 
        injury except that actions by a minor under the full age of 6 
        years shall be commenced within 3 years of manifestation of 
        injury or prior to the minor's 8th birthday, whichever provides 
        a longer period.
            (2) Exception.--The limitation in paragraph (1) shall be 
        tolled for minors for any period during which a parent or 
        guardian and a health care provider or health care organization 
        have committed fraud or collusion in the failure to bring an 
        action on behalf of the injured minor.

SEC. 403. COMPENSATING PATIENT INJURY.

    (a) Unlimited Amount of Damages for Actual Economic Losses in 
Health Care Lawsuits.--Notwithstanding the limitation in subsection 
(b), in any health care lawsuit, nothing in this title shall limit the 
recovery by a claimant of the full amount of the available economic 
damages.
    (b) Additional Noneconomic Damages.--In any health care lawsuit, 
the amount of noneconomic damages, if available, may be not more than 
$250,000, regardless of the number of parties against whom the action 
is brought or the number of separate claims or actions brought with 
respect to the same injury.
    (c) No Discount of Award for Noneconomic Damages.--
            (1) In general.--For purposes of applying the limitation in 
        subsection (b), future noneconomic damages shall not be 
        discounted to present value.
            (2) Jury not informed.--The jury shall not be informed 
        about the maximum award for noneconomic damages.
            (3) Reduction in award.--An award for noneconomic damages 
        more than $250,000 shall be reduced either before the entry of 
        judgment, or by amendment of the judgment after entry of 
        judgment, and such reduction shall be made before accounting 
        for any other reduction in damages required by law.
            (4) Separate awards.--If separate awards are rendered for 
        past and future noneconomic damages and the combined awards are 
        more than $250,000, the future noneconomic damages shall be 
        reduced first.
    (d) Fair Share Rule.--
            (1) In general.--In any health care lawsuit, each party 
        shall be liable for that party's several share of any damages 
        only and not for the share of any other person.
            (2) Proportion to percentage of responsibility.--Each party 
        shall be liable only for the amount of damages allocated to 
        such party in direct proportion to such party's percentage of 
        responsibility.
            (3) Separate judgments.--Whenever a judgment of liability 
        is rendered as to any party, a separate judgment shall be 
        rendered against each such party for the amount allocated to 
        such party.
            (4) Determination.--For purposes of this section, the trier 
        of fact shall determine the proportion of responsibility of 
        each party for the harm to the claimant.

SEC. 404. MAXIMIZING PATIENT RECOVERY.

    (a) Court Supervision of Share of Damages Actually Paid to 
Claimants.--
            (1) In general.--In any health care lawsuit, the court 
        shall supervise the arrangements for payment of damages to 
        protect against conflicts of interest that may have the effect 
        of reducing the amount of damages awarded that are actually 
        paid to claimants.
            (2) Contingent fees.--
                    (A) In general.--In particular, in any health care 
                lawsuit in which the attorney for a party claims a 
                financial stake in the outcome by virtue of a 
                contingent fee, the court shall have the power to 
                restrict the payment of a claimant's damage recovery to 
                such attorney, and to redirect such damages to the 
                claimant based upon the interests of justice and 
                principles of equity.
                    (B) Maximum.--In no event shall the total of all 
                contingent fees for representing all claimants in a 
                health care lawsuit exceed the following limits:
                            (i) 40 percent of the first $50,000 
                        recovered by all such claimants.
                            (ii) 33\1/3\ percent of the next $50,000 
                        recovered by all such claimants.
                            (iii) 25 percent of the next $500,000 
                        recovered by all such claimants.
                            (iv) 15 percent of any amount by which the 
                        recovery by all such claimants is in excess of 
                        $600,000.
    (b) Applicability.--
            (1) In general.--The limitations in this section shall 
        apply whether the recovery is by judgment, settlement, 
        mediation, arbitration, or any other form of alternative 
        dispute resolution.
            (2) Minor or incompetent persons.--In a health care lawsuit 
        involving a minor or incompetent person, a court retains the 
        authority to authorize or approve a fee that is less than the 
        maximum permitted under this section.
            (3) Court supervision.--The requirement for court 
        supervision in paragraphs (1) and (2) of subsection (a) shall 
        apply only in civil actions.

SEC. 405. ADDITIONAL HEALTH BENEFITS.

    (a) In General.--In any health care lawsuit involving injury or 
wrongful death, any party may introduce evidence of collateral source 
benefits.
    (b) Election.--If a party elects to introduce such evidence, any 
opposing party may introduce evidence of any amount paid or contributed 
or reasonably likely to be paid or contributed in the future by or on 
behalf of the opposing party to secure the right to such collateral 
source benefits.
    (c) Providers of Collateral Benefits.--No provider of collateral 
source benefits shall recover any amount against the claimant or 
receive any lien or credit against the claimant's recovery or be 
equitably or legally subrogated to the right of the claimant in a 
health care lawsuit involving injury or wrongful death.
    (d) Application.--This section--
            (1) shall apply to any health care lawsuit that is settled 
        as well as a health care lawsuit that is resolved by a fact 
        finder; and
            (2) shall not apply to section 1862(b) of the Social 
        Security Act (42 U.S.C. 1395y(b)) or section 1902(a)(25) of 
        such Act (42 U.S.C. 1396a(a)(25)).

SEC. 406. PUNITIVE DAMAGES.

    (a) In General.--
            (1) Malicious intent or deliberate failure.--Punitive 
        damages may, if otherwise permitted by applicable State or 
        Federal law, be awarded against any person in a health care 
        lawsuit only if it is proven by clear and convincing evidence 
        that such person acted with malicious intent to injure the 
        claimant, or that such person deliberately failed to avoid 
        unnecessary injury that such person knew the claimant was 
        substantially certain to suffer.
            (2) No judgment for compensatory damages.--In any health 
        care lawsuit for which no judgment for compensatory damages is 
        rendered against such person, no punitive damages may be 
        awarded with respect to the claim in such lawsuit.
            (3) Demand for punitive damages.--No demand for punitive 
        damages shall be included in a health care lawsuit as initially 
        filed.
            (4) Amended pleading.--A court may allow a claimant to file 
        an amended pleading for punitive damages only upon a motion by 
        the claimant and after a finding by the court, upon review of 
        supporting and opposing affidavits or after a hearing, after 
        weighing the evidence, that the claimant has established by a 
        substantial probability that the claimant will prevail on the 
        claim for punitive damages.
            (5) Separate proceedings.--
                    (A) In general.--At the request of any party in a 
                health care lawsuit, the trier of fact shall consider 
                in a separate proceeding--
                            (i) whether punitive damages are to be 
                        awarded and the amount of such award; and
                            (ii) the amount of punitive damages 
                        following a determination of punitive 
                        liability.
                    (B) Relevant evidence.--If a separate proceeding is 
                requested, evidence relevant only to the claim for 
                punitive damages, as determined by applicable State 
                law, shall be inadmissible in any proceeding to 
                determine whether compensatory damages are to be 
                awarded.
    (b) Determining Amount of Punitive Damages.--
            (1) Factors considered.--In determining the amount of 
        punitive damages, if awarded, in a health care lawsuit, the 
        trier of fact shall consider only the following:
                    (A) The severity of the harm caused by the conduct 
                of such party.
                    (B) The duration of the conduct or any concealment 
                of it by such party.
                    (C) The profitability of the conduct to such party.
                    (D) The number of products sold or medical 
                procedures rendered for compensation, as the case may 
                be, by such party, of the kind causing the harm 
                complained of by the claimant.
                    (E) Any criminal penalties imposed on such party, 
                as a result of the conduct complained of by the 
                claimant.
                    (F) The amount of any civil fines assessed against 
                such party as a result of the conduct complained of by 
                the claimant.
            (2) Maximum award.--The amount of punitive damages, if 
        awarded, in a health care lawsuit may be as much as $250,000 or 
        as much as two times the amount of economic damages awarded, 
        whichever is greater. The jury shall not be informed of this 
        limitation.
    (c) No Punitive Damages for Products That Comply With FDA 
Standards.--
            (1) Liability of certain manufacturers, distributors, and 
        suppliers.--
                    (A) In general.--No punitive damages may be awarded 
                against the manufacturer or distributor of a medical 
                product, or a supplier of any component or raw material 
                of such medical product, based on a claim that such 
                product caused the claimant's harm where--
                            (i)(I) such medical product was subject to 
                        premarket approval, clearance, or licensure by 
                        the Food and Drug Administration with respect 
                        to the safety of the formulation or performance 
                        of the aspect of such medical product which 
                        caused the claimant's harm or the adequacy of 
                        the packaging or labeling of such medical 
                        product; and
                            (II) such medical product was so approved, 
                        cleared, or licensed; or
                            (ii) such medical product is generally 
                        recognized among qualified experts as safe and 
                        effective pursuant to conditions established by 
                        the Food and Drug Administration and applicable 
                        Food and Drug Administration regulations, 
                        including without limitation those related to 
                        packaging and labeling, unless the Food and 
                        Drug Administration has determined that such 
                        medical product was not manufactured or 
                        distributed in substantial compliance with 
                        applicable Food and Drug Administration 
                        statutes and regulations.
                    (B) Rule of construction.--Subparagraph (A) may not 
                be construed as establishing the obligation of the Food 
                and Drug Administration to demonstrate affirmatively 
                that a manufacturer, distributor, or supplier referred 
                to in such subparagraph meets any of the conditions 
                described in such subparagraph.
            (2) Liability of health care providers.--
                    (A) In general.--A health care provider who 
                prescribes, or who dispenses pursuant to a 
                prescription, a medical product approved, licensed, or 
                cleared by the Food and Drug Administration shall not 
                be named as a party to a product liability lawsuit 
                involving such product and shall not be liable to a 
                claimant in a class action lawsuit against the 
                manufacturer, distributor, or seller of such product.
                    (B) Consolidation.--Nothing in this paragraph 
                prevents a court from consolidating cases involving 
                health care providers and cases involving products 
                liability claims against the manufacturer, distributor, 
                or product seller of such medical product.
            (3) Packaging.--In a health care lawsuit for harm which is 
        alleged to relate to the adequacy of the packaging or labeling 
        of a drug which is required to have tamper-resistant packaging 
        under regulations of the Secretary of Health and Human Services 
        (including labeling regulations related to such packaging), the 
        manufacturer or product seller of the drug shall not be held 
        liable for punitive damages unless such packaging or labeling 
        is found by the trier of fact by clear and convincing evidence 
        to be substantially out of compliance with such regulations.
            (4) Exception.--Paragraph (1) shall not apply with respect 
        to any health care lawsuit in which--
                    (A) a person, before or after premarket approval, 
                clearance, or licensure of such medical product, 
                knowingly misrepresented to or withheld from the Food 
                and Drug Administration information that is required to 
                be submitted under the Federal Food, Drug, and Cosmetic 
                Act (21 U.S.C. 301 et seq.) or section 351 of the 
                Public Health Service Act (42 U.S.C. 262) that is 
                material and is causally related to the harm which the 
                claimant allegedly suffered; or
                    (B) a person made an illegal payment to an official 
                of the Food and Drug Administration for the purpose of 
                either securing or maintaining approval, clearance, or 
                licensure of such medical product.

SEC. 407. AUTHORIZATION OF PAYMENT OF FUTURE DAMAGES TO CLAIMANTS IN 
              HEALTH CARE LAWSUITS.

    (a) In General.--In any health care lawsuit, if an award of future 
damages, without reduction to present value, equaling or exceeding 
$50,000 is made against a party with sufficient insurance or other 
assets to fund a periodic payment of such a judgment, the court shall, 
at the request of any party, enter a judgment ordering that the future 
damages be paid by periodic payments. In any health care lawsuit, the 
court may be guided by the Uniform Periodic Payment of Judgments Act 
promulgated by the National Conference of Commissioners on Uniform 
State Laws.
    (b) Applicability.--This section applies to all actions which have 
not been first set for trial or retrial before the date of the 
enactment of this title.

SEC. 408. DEFINITIONS.

    In this title:
            (1) Alternative dispute resolution system; adr.--The term 
        ``alternative dispute resolution system'' or ``ADR'' means a 
        system that provides for the resolution of health care lawsuits 
        in a manner other than through a civil action brought in a 
        State or Federal court.
            (2) Claimant.--The term ``claimant'' means any person who 
        brings a health care lawsuit, including a person who asserts or 
        claims a right to legal or equitable contribution, indemnity, 
        or subrogation, arising out of a health care liability claim or 
        action, and any person on whose behalf such a claim is asserted 
        or such an action is brought, whether deceased, incompetent, or 
        a minor.
            (3) Collateral source benefits.--The term ``collateral 
        source benefits'' means any amount paid or reasonably likely to 
        be paid in the future to, or on behalf of, the claimant, or any 
        service, product, or other benefit provided or reasonably 
        likely to be provided in the future to, or on behalf of, the 
        claimant, as a result of the injury or wrongful death, pursuant 
        to--
                    (A) any State or Federal health, sickness, income-
                disability, accident, or workers' compensation law;
                    (B) any health, sickness, income-disability, or 
                accident insurance that provides health benefits or 
                income-disability coverage;
                    (C) any contract or agreement of any group, 
                organization, partnership, or corporation to provide, 
                pay for, or reimburse the cost of medical, hospital, 
                dental, or income-disability benefits; and
                    (D) any other publicly or privately funded program.
            (4) Compensatory damages.--The term ``compensatory 
        damages'' means objectively verifiable monetary losses incurred 
        as a result of the provision of, use of, or payment for (or 
        failure to provide, use, or pay for) health care services or 
        medical products, such as past and future medical expenses, 
        loss of past and future earnings, cost of obtaining domestic 
        services, loss of employment, and loss of business or 
        employment opportunities, damages for physical and emotional 
        pain, suffering, inconvenience, physical impairment, mental 
        anguish, disfigurement, loss of enjoyment of life, loss of 
        society and companionship, loss of consortium (other than loss 
        of domestic service), hedonic damages, injury to reputation, 
        and all other nonpecuniary losses of any kind or nature. The 
        term ``compensatory damages'' includes economic damages and 
        noneconomic damages, as such terms are defined in this section.
            (5) Contingent fee.--The term ``contingent fee'' includes 
        all compensation to any person or persons which is payable only 
        if a recovery is effected on behalf of one or more claimants.
            (6) Economic damages.--The term ``economic damages'' means 
        objectively verifiable monetary losses incurred as a result of 
        the provision of, use of, or payment for (or failure to 
        provide, use, or pay for) health care services or medical 
        products, such as past and future medical expenses, loss of 
        past and future earnings, cost of obtaining domestic services, 
        loss of employment, and loss of business or employment 
        opportunities.
            (7) Health care lawsuit.--The term ``health care lawsuit'' 
        means any health care liability claim concerning the provision 
        of health care goods or services or any medical product 
        affecting interstate commerce, or any health care liability 
        action concerning the provision of health care goods or 
        services or any medical product affecting interstate commerce, 
        brought in a State or Federal court or pursuant to an 
        alternative dispute resolution system, against a health care 
        provider, a health care organization, or the manufacturer, 
        distributor, supplier, marketer, promoter, or seller of a 
        medical product, regardless of the theory of liability on which 
        the claim is based, or the number of claimants, plaintiffs, 
        defendants, or other parties, or the number of claims or causes 
        of action, in which the claimant alleges a health care 
        liability claim. Such term does not include a claim or action 
        which is based on criminal liability; which seeks civil fines 
        or penalties paid to Federal, State, or local government; or 
        which is grounded in antitrust.
            (8) Health care liability action.--The term ``health care 
        liability action'' means a civil action brought in a State or 
        Federal court or pursuant to an alternative dispute resolution 
        system, against a health care provider, a health care 
        organization, or the manufacturer, distributor, supplier, 
        marketer, promoter, or seller of a medical product, regardless 
        of the theory of liability on which the claim is based, or the 
        number of plaintiffs, defendants, or other parties, or the 
        number of causes of action, in which the claimant alleges a 
        health care liability claim.
            (9) Health care liability claim.--The term ``health care 
        liability claim'' means a demand by any person, whether or not 
        pursuant to ADR, against a health care provider, health care 
        organization, or the manufacturer, distributor, supplier, 
        marketer, promoter, or seller of a medical product, including, 
        but not limited to, third-party claims, cross-claims, counter-
        claims, or contribution claims, which are based upon the 
        provision of, use of, or payment for (or the failure to 
        provide, use, or pay for) health care services or medical 
        products, regardless of the theory of liability on which the 
        claim is based, or the number of plaintiffs, defendants, or 
        other parties, or the number of causes of action.
            (10) Health care organization.--The term ``health care 
        organization'' means any person or entity which is obligated to 
        provide or pay for health benefits under any health plan, 
        including any person or entity acting under a contract or 
        arrangement with a health care organization to provide or 
        administer any health benefit.
            (11) Health care provider.--The term ``health care 
        provider'' means any person or entity required by State or 
        Federal laws or regulations to be licensed, registered, or 
        certified to provide health care services, and being either so 
        licensed, registered, or certified, or exempted from such 
        requirement by other statute or regulation.
            (12) Health care goods or services.--The term ``health care 
        goods or services'' means any goods or services provided by a 
        health care organization, provider, or by any individual 
        working under the supervision of a health care provider, that 
        relates to the diagnosis, prevention, or treatment of any human 
        disease or impairment, or the assessment or care of the health 
        of human beings.
            (13) Malicious intent to injure.--The term ``malicious 
        intent to injure'' means intentionally causing or attempting to 
        cause physical injury other than providing health care goods or 
        services.
            (14) Medical product.--The term ``medical product'' means a 
        drug, device, or biological product intended for humans, and 
        the terms ``drug'', ``device'', and ``biological product'' have 
        the meanings given such terms in sections 201(g)(1) and 201(h) 
        of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
        321(g)(1) and (h)) and section 351(a) of the Public Health 
        Service Act (42 U.S.C. 262(a)), respectively, including any 
        component or raw material used therein, but excluding health 
        care services.
            (15) Noneconomic damages.--The term ``noneconomic damages'' 
        means damages for physical and emotional pain, suffering, 
        inconvenience, physical impairment, mental anguish, 
        disfigurement, loss of enjoyment of life, loss of society and 
        companionship, loss of consortium (other than loss of domestic 
        service), hedonic damages, injury to reputation, and all other 
        nonpecuniary losses of any kind or nature.
            (16) Punitive damages.--The term ``punitive damages'' means 
        damages awarded, for the purpose of punishment or deterrence, 
        and not solely for compensatory purposes, against a health care 
        provider, health care organization, or a manufacturer, 
        distributor, or supplier of a medical product. Punitive damages 
        are neither economic nor noneconomic damages.
            (17) Recovery.--The term ``recovery'' means the net sum 
        recovered after deducting any disbursements or costs incurred 
        in connection with prosecution or settlement of the claim, 
        including all costs paid or advanced by any person. Costs of 
        health care incurred by the plaintiff and the attorneys' office 
        overhead costs or charges for legal services are not deductible 
        disbursements or costs for such purpose.
            (18) State.--The term ``State'' means each of the several 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the United States Virgin Islands, Guam, American Samoa, 
        the Commonwealth of the Northern Mariana Islands, the Trust 
        Territory of the Pacific Islands, and any other territory or 
        possession of the United States, or any political subdivision 
        thereof.

SEC. 409. EFFECT ON OTHER LAWS.

    (a) Vaccine Injury.--
            (1) To the extent that title XXI of the Public Health 
        Service Act (42 U.S.C. 300aa-1 et seq.) establishes a Federal 
        rule of law applicable to a civil action brought for a vaccine-
        related injury or death--
                    (A) this title does not affect the application of 
                the rule of law applicable to such an action; and
                    (B) any rule of law prescribed by this title in 
                conflict with a rule of law of title XXI of the Public 
                Health Service Act (42 U.S.C. 300aa-1 et seq.) shall 
                not apply to such action.
            (2) If there is an aspect of a civil action brought for a 
        vaccine-related injury or death to which a Federal rule of law 
        under title XXI of the Public Health Service Act (42 U.S.C. 
        300aa-1 et seq.) does not apply, then this title or otherwise 
        applicable law (as determined under this title) will apply to 
        such aspect of such action.
    (b) Other Federal Law.--Except as provided in this section, nothing 
in this title shall be deemed to affect any defense available to a 
defendant in a health care lawsuit or action under any other provision 
of Federal law.

SEC. 410. STATE FLEXIBILITY AND PROTECTION OF STATES' RIGHTS.

    (a) Health Care Lawsuits.--The provisions governing health care 
lawsuits set forth in this title preempt, subject to subsections (b) 
and (c), State law to the extent that State law prevents the 
application of any provisions of law established by or under this 
title. The provisions governing health care lawsuits set forth in this 
title supersede chapter 171 of title 28, United States Code, to the 
extent that such chapter--
            (1) provides for a greater amount of damages or contingent 
        fees, a longer period in which a health care lawsuit may be 
        commenced, or a reduced applicability or scope of periodic 
        payment of future damages, than provided in this title; or
            (2) prohibits the introduction of evidence regarding 
        collateral source benefits, or mandates or permits subrogation 
        or a lien on collateral source benefits.
    (b) Protection of States' Rights and Other Laws.--
            (1) In general.--Any issue that is not governed by any 
        provision of law established by or under this title (including 
        State standards of negligence) shall be governed by otherwise 
        applicable State or Federal law.
            (2) Laws that provide greater protections.--This title 
        shall not preempt or supersede any State or Federal law that 
        imposes greater procedural or substantive protections for 
        health care providers and health care organizations from 
        liability, loss, or damages than those provided by this title 
        or create a cause of action.
    (c) State Flexibility.--No provision of this title shall be 
construed to preempt--
            (1) any State law (whether effective before, on, or after 
        the date of the enactment of this title) that specifies a 
        particular monetary amount of compensatory or punitive damages 
        (or the total amount of damages) that may be awarded in a 
        health care lawsuit, regardless of whether such monetary amount 
        is greater or lesser than is provided for under this title, 
        notwithstanding section 403(a); or
            (2) any defense available to a party in a health care 
        lawsuit under any other provision of State or Federal law.

SEC. 411. APPLICABILITY; EFFECTIVE DATE.

    This title shall apply to any health care lawsuit brought in a 
Federal or State court, or subject to an alternative dispute resolution 
system, that is initiated on or after the date of the enactment of this 
title, except that any health care lawsuit arising from an injury 
occurring prior to the date of the enactment of this title shall be 
governed by the applicable statute of limitations provisions in effect 
at the time the injury occurred.

SEC. 412. SENSE OF CONGRESS.

    It is the sense of Congress that a health insurer should be liable 
for damages for harm caused when it makes a decision as to what care is 
medically necessary and appropriate.

SEC. 413. SECA TAX DEDUCTION FOR HEALTH INSURANCE COSTS.

    (a) In General.--Subsection (l) of section 162 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (4) and by 
redesignating paragraph (5) as paragraph (4).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this 
title.

                      TITLE V--WORKFORCE INTEGRITY

SEC. 501. VERIFICATION UNDER E-VERIFY PROGRAM BY TELEPHONE.

    Section 404(d) of the Illegal Immigration Reform and Immigrant 
Responsibility Act of 1996 (division C of Public Law 104-208; 8 U.S.C. 
1324a note) is amended--
            (1) in paragraph (3), by striking ``and'' at the end;
            (2) in paragraph (4)(C), by striking the period at the end 
        and inserting ``; and''; and
            (3) by adding at the end the following:
            ``(5) in such a manner that the confirmation or 
        nonconfirmation may be provided by telephone.''.

SEC. 502. GRACE PERIOD TO CORRECT PAPERWORK.

    Any small business concern that violates any provision of the 
Immigration and Nationality Act (8 U.S.C. 1101 et seq.) relating to the 
filing of an application, petition, or other paperwork, resulting in 
the assessment of a fine or penalty shall not be subject to that fine 
or other penalty if that small business concern remedies that violation 
during the 30-day period beginning on the date on which notice of the 
violation is received by the small business concern.

               TITLE VI--INCENTIVES FOR ENERGY EFFICIENCY

SEC. 601. EXTEND THE TAX CREDIT FOR RESIDENTIAL ENERGY-EFFICIENT 
              PROPERTY.

    (a) Extension of Credit.--Subsection (h) of section 25D of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2016 (December 31, 2021, in the case of any qualified solar electric 
property expenditures and qualified solar water heating property 
expenditures)'' and inserting ``December 31, 2021''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on January 1, 2017.

SEC. 602. MAKE PERMANENT THE ENERGY EFFICIENCY CREDIT FOR EXISTING 
              HOMES.

    Section 25C of the Internal Revenue Code of 1986 is amended by 
striking subsection (g).

SEC. 603. MAKE PERMANENT THE ENERGY EFFICIENCY COMMERCIAL BUILDINGS 
              DEDUCTION.

    Section 179D of the Internal Revenue Code of 1986 is amended by 
striking subsection (h).

                  TITLE VII--GUIDANCE ABOUT NEW RULES

SEC. 701. GUIDANCE AND ADVICE ABOUT NEW RULES.

    (a) Determination Regarding Impact of New Rules.--
            (1) In general.--The head of each department or agency of 
        the Federal Government may not issue a rule until that head has 
        conducted a study to determine whether the rule will have an 
        unduly burdensome effect on small business concerns.
            (2) Guidance.--If the head of a department or agency of the 
        Federal Government determines that the effect described in 
        paragraph (1) would occur, the head shall, not later than the 
        date that is 3 months after the date on which the determination 
        is made, submit to the Administrator guidance on how that 
        effect may be mitigated.
    (b) Advice.--The Administrator shall, on request, provide such 
other advice to small business concerns about those matters as the 
Administrator determines appropriate.
    (c) Publication.--The Administrator shall publish and maintain all 
guidance received under subsection (a) and all advice provided under 
subsection (b) on the website of the Administration, in a manner that 
ensures the continuing availability of that guidance to small business 
concerns.

                 TITLE VIII--SMALL BUSINESS PROVISIONS

             Subtitle A--Small Business General Provisions

SEC. 801. ADMINISTRATION PROHIBITED FROM CAPPING EXECUTIVE 
              COMPENSATION.

    In carrying out any program under the Small Business Act (15 U.S.C. 
631 et seq.) or the Small Business Investment Act of 1958 (15 U.S.C. 
661 et seq.), the Administrator may not impose any limit on executive 
compensation by any small business concern.

SEC. 802. REDUCTION OF REGULATORY BURDEN.

    (a) GAO Report.--Not later than 9 months after the date of 
enactment of this Act, the Comptroller General of the United States 
shall submit to the Administrator the results of a study of each 
regulation of each Federal agency or department that determines the 
burden that each such regulation imposes on small business concerns.
    (b) SBA Recommendations.--Not later than 6 months after receiving 
the report under subsection (a), the Administrator shall publish and 
maintain on the public website of the Administration recommendations on 
how to reduce the burden imposed by such regulations on small business 
concerns.
    (c) Reduction of Paperwork.--
            (1) In general.--In carrying out any program under the 
        Small Business Act (15 U.S.C. 631 et seq.) or the Small 
        Business Investment Act of 1958 (15 U.S.C. 661 et seq.), the 
        Administrator, acting through the Chief Counsel of the Office 
        of Advocacy of the Administration, shall take any actions that 
        the Administrator determines appropriate to reduce the amount 
        of paperwork, including any application, filing, or petition, 
        that any Federal department or agency may require a small 
        business concern to complete.
            (2) Electronic and telephonic filing.--The actions taken by 
        the Administrator under paragraph (1) shall include providing 
        for the replacement of the paperwork described in that 
        paragraph with electronic or telephone filing or reporting.

SEC. 803. LITIGATION BURDEN ON SMALL BUSINESS CONCERNS TO BE LIMITED TO 
              CURRENT LEVELS.

    It is the sense of Congress that Congress should not pass 
legislation amending substantive or procedural law if the amendment 
would cause more small business concerns to be involved in litigation.

SEC. 804. EXPANSION OF VOLUNTEER REPRESENTATION AND BENCHMARK REPORTS.

    Section 8(b)(1)(B) of the Small Business Act (15 U.S.C. 
637(b)(1)(B)) is amended--
            (1) by inserting ``(i)'' after ``(B)''; and
            (2) by adding at the end the following:
                    ``(ii) The Administrator shall ensure that the 
                Service Corps of Retired Executives--
                            ``(I) carries out a plan to increase the 
                        number of mentors in the Service Corps of 
                        Retired Executives; and
                            ``(II) annually reports to the 
                        Administrator on the implementation of this 
                        subparagraph.
                    ``(iii) The Administrator shall ensure that the 
                Service Corps of Retired Executives, when evaluating 
                the performance of the activities and the volunteers of 
                the Service Corps of Retired Executives, establishes 
                benchmarks, which shall include benchmarks relating 
                to--
                            ``(I) the number of hours spent mentoring 
                        by volunteers; and
                            ``(II) the performance of the persons 
                        assisted by the Service Corps of Retired 
                        Executives.
                    ``(iv) The Service Corps of Retired Executives 
                shall annually report to the Administrator on whether 
                the benchmarks established under clause (iii) are being 
                met.''.

SEC. 805. MENTORING AND NETWORKING.

    Section 8(b)(1)(B) of the Small Business Act (15 U.S.C. 
637(b)(1)(B)), as amended by this Act, is further amended by adding at 
the end the following:
                    ``(v) The Administrator shall ensure that the 
                Service Corps of Retired Executives establishes a 
                mentoring program for small business concerns that 
                provides individualized advice to each small business 
                concern from a qualified counselor. For purposes of 
                this clause, a qualified counselor is a counselor with 
                not fewer than 10 years of experience in the industry 
                sector or area of responsibility of the small business 
                concern seeking advice.
                    ``(vi) The Administrator shall carry out a 
                networking program through the Service Corps of Retired 
                Executives that provides a small business concern with 
                the opportunity to make business contacts in the 
                industry or geographic region of the small business 
                concern.''.

                    Subtitle B--Small Business Goals

SEC. 811. SMALL BUSINESS GOALS.

    Section 15(g) of the Small Business Act (15 U.S.C. 644(g)) is 
amended--
            (1) in paragraph (1)(A)(i), by striking ``shall be 
        established at not less than 23 percent'' and inserting 
        ``except as provided in paragraph (4), shall be established at 
        not less than 30 percent''; and
            (2) by adding at the end the following:
    ``(4)(A) The President may authorize the National Aeronautics and 
Space Administration and the Department of Energy to treat the 
Governmentwide goal for participation by small business concerns as 
though such goal were 23 percent.
    ``(B) Not later than 60 days after providing an authorization under 
subparagraph (A), the President shall provide notice to the Office of 
Advocacy.''.

SEC. 812. AGENCY GOAL NEGOTIATION.

    (a) Negotiation.--Section 15(g)(1)(A) of the Small Business Act (15 
U.S.C. 644(g)(1)(A)) is amended, in the matter preceding clause (i), by 
striking ``The President shall annually establish Governmentwide goals 
for procurement contracts'' and inserting ``The President shall, before 
the end of each fiscal year, establish new Governmentwide procurement 
goals for the following fiscal year for procurement contracts''.
    (b) Minimum Level.--Section 15(g)(1)(B) of the Small Business Act 
(15 U.S.C. 644(g)(1)(B)) is amended, in the first sentence, by 
inserting ``, which shall not be lower than the Governmentwide goal,'' 
after ``Each agency shall have an annual goal''.

SEC. 813. PROCEDURES AND METHODS FOR GOAL ACHIEVEMENT.

    (a) Goal Responsibility.--Section 15(g)(2)(A) of the Small Business 
Act (15 U.S.C. 644(g)(2)(A)) is amended by inserting ``The goals 
established by the head of each Federal agency shall be apportioned 
within the Federal agency to 1 or more contracting offices (as that 
term is defined in section 2.101 of title 48, Code of Federal 
Regulations, on the date of enactment of the Small Business Bill of 
Rights) that reports to a career appointee in the Senior Executive 
Service.'' after the first sentence.
    (b) Senior Executive Service.--
            (1) Purposes.--Section 3131 of title 5, United States Code, 
        is amended--
                    (A) in paragraph (13) by striking the ``and'' at 
                the end;
                    (B) in paragraph (14) by striking the period at the 
                end and inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(15) ensure that the Government achieves the small 
        business procurement goals under section 15(g) of the Small 
        Business Act (15 U.S.C. 644(g)).''.
            (2) Training.--Section 3396(a) of title 5, United States 
        Code, is amended by adding at the end the following: ``The 
        training provided to senior executives shall include Federal 
        procurement policy, including the procurement provisions under 
        the Small Business Act (15 U.S.C. 631 et seq.).''.
            (3) Limitation on sabbaticals.--Section 3396(c)(2) of title 
        5, United States Code, is amended--
                    (A) in subparagraph (B)(iii) by striking the 
                ``and'' at the end;
                    (B) in subparagraph (C) by striking the period at 
                the end and inserting ``; or''; and
                    (C) by inserting after subparagraph (C) the 
                following:
            ``(D) who oversees a contracting office that did not meet 
        its small business procurement goals established annually in 
        accordance with the procedures under section 15(g)(2) of the 
        Small Business Act (15 U.S.C. 644(g)(2)).''.
            (4) Limitation on incentive awards.--
                    (A) In general.--An employee in the Senior 
                Executive Service shall not be eligible for any 
                incentive award specified in subchapter I of chapter 45 
                of title 5, United States Code, during a fiscal year if 
                the contracting office which reports to that employee 
                fails to meet the procurement goals established for the 
                previous fiscal year in accordance with the procedures 
                under section 15(g)(2) of the Small Business Act (15 
                U.S.C. 644(g)(2)).
                    (B) Supervisors.--Any career or noncareer member of 
                the Senior Executive Service to whom an employee who is 
                not eligible for an incentive award for a fiscal year 
                under subparagraph (A) reports shall not be eligible 
                for any incentive award specified in subchapter I of 
                chapter 45 of title 5, United States Code, during that 
                fiscal year.

SEC. 814. REPORTING REQUIREMENTS.

    Section 15(h) of the Small Business Act (15 U.S.C. 644(h)) is 
amended by adding at the end the following:
            ``(4) Agency reports to congress.--
                    ``(A) In general.--Not later than November 1 of 
                each fiscal year, the head of each Federal agency shall 
                submit to Congress a report providing the percentage of 
                contracts awarded by that Federal agency for the 
                previous fiscal year that were awarded to small 
                business concerns.
                    ``(B) Failure to meet goals.--If the percentage 
                reported under subparagraph (A) for a fiscal year is 
                less than the goal established by the head of the 
                Federal agency under subsection (g), the head of the 
                Federal agency shall include in the report--
                            ``(i) an explanation of why the Federal 
                        agency did not reach the goal; and
                            ``(ii) a discussion of the actions the 
                        Federal agency will take to ensure that the 
                        goal for the following fiscal year will be 
                        achieved.''.

                     Subtitle C--Contract Bundling

SEC. 821. DEFINITIONS OF BUNDLING OF CONTRACT REQUIREMENTS.

    Section 3(o) of the Small Business Act (15 U.S.C. 632(o)) is 
amended to read as follows:
    ``(o) Definitions of Bundling of Contract Requirements and Related 
Terms.--In this Act:
            ``(1) Bundled contract.--
                    ``(A) In general.--The term `bundled contract' 
                means a contract or order that is entered into to meet 
                procurement requirements that are consolidated in a 
                bundling of contract requirements, without regard to 
                its designation by the procuring agency or whether a 
                study of the effects of the solicitation on civilian or 
                military personnel has been made.
                    ``(B) Exceptions.--The term `bundled contract' does 
                not include--
                            ``(i) a contract or order with an aggregate 
                        dollar value below the dollar threshold 
                        specified in paragraph (4); or
                            ``(ii) a contract or order that is entered 
                        into to meet procurement requirements, all of 
                        which are exempted requirements under paragraph 
                        (5).
            ``(2) Bundling of contract requirements.--
                    ``(A) In general.--The term `bundling of contract 
                requirements' means the use of any bundling methodology 
                to satisfy 2 or more procurement requirements for new 
                or existing goods or services, including any 
                construction services, that is likely to be unsuitable 
                for award to a small business concern due to--
                            ``(i) the diversity, size, or specialized 
                        nature of the elements of the performance 
                        specified;
                            ``(ii) the aggregate dollar value of the 
                        anticipated award;
                            ``(iii) the geographical dispersion of the 
                        contract or order performance; or
                            ``(iv) any combination of the factors 
                        described in clauses (i), (ii), and (iii).
                    ``(B) Exceptions.--The term does not include--
                            ``(i) the use of a bundling methodology for 
                        an anticipated award with an aggregate dollar 
                        value below the threshold specified in 
                        paragraph (4); or
                            ``(ii) the use of a bundling methodology to 
                        meet procurement requirements, all of which are 
                        exempted under paragraph (5).
            ``(3) Bundling methodology.--The term `bundling 
        methodology' means--
                    ``(A) a solicitation to obtain offers for a single 
                contract or order, or a multiple award contract or 
                order;
                    ``(B) a solicitation of offers for the issuance of 
                a task or a delivery order under an existing single or 
                multiple award contract or order; or
                    ``(C) the creation of any new procurement 
                requirements that permit a consolidation of contract or 
                order requirements.
            ``(4) Dollar threshold.--The term `dollar threshold' 
        means--
                    ``(A) $65,000,000 if solely for construction 
                services; and
                    ``(B) $1,500,000 in all other cases.
            ``(5) Exempted requirements.--The term `exempted 
        requirement' means 1 or more of the following:
                    ``(A) A procurement requirement solely for items 
                that are not commercial items (as the term `commercial 
                item' is defined in section 4(12) of the Office of 
                Federal Procurement Policy Act (41 U.S.C. 403(12)), 
                except this subparagraph shall not apply to any 
                procurement requirement for a contract for goods or 
                services provided by a business classified in sector 23 
                of the North American Industrial Classification System.
                    ``(B) A procurement requirement with respect to 
                which a determination that it is unsuitable for award 
                to a small business concern has previously been made by 
                the agency. The Administrator shall have authority to 
                review and reverse such a determination for purposes of 
                this paragraph and, if the Administrator does reverse 
                that determination, the term `exempted requirement' 
                shall not apply to that procurement requirement.
            ``(6) Procurement requirement.--The term `procurement 
        requirement' means a determination by an agency that a 
        specified good or service is needed to satisfy the mission of 
        the agency.''.

SEC. 822. JUSTIFICATION.

    (a) Statement of Bundled Contract Requirements.--Section 15(a) of 
the Small Business Act (15 U.S.C. 644(a)) is amended--
            (1) by striking ``is in a quantity or estimated dollar 
        value the magnitude of which renders small business prime 
        contract participation unlikely'' and inserting ``would now be 
        combined with other requirements for goods and services'';
            (2) by striking ``(2) why delivery schedules'' and 
        inserting ``(2) the names, addresses, and size of the incumbent 
        contract holders, if applicable; (3) a description of the 
        industries that might be interested in bidding on the contract 
        requirements; (4) the number of small businesses listed in the 
        industry categories that could be excluded from future bidding 
        if the contract is combined or packaged, including any small 
        business bidders that had bid on previous procurement 
        requirements that are included in the bundling of contract 
        requirements; (5) why delivery schedules'';
            (3) by striking ``(3) why the proposed acquisition'' and 
        inserting ``(6) why the proposed acquisition'';
            (4) by striking ``(4) why construction'' and inserting 
        ``(7) why construction'';
            (5) by striking ``(5) why the agency'' and inserting ``(8) 
        why the agency'';
            (6) by inserting after ``justified.'' the following: ``The 
        statement also shall set forth the proposed procurement 
        strategy required by subsection (e) and, if applicable, the 
        specifications required by subsection (e)(3). Concurrently, the 
        statement shall be made available to the public, including 
        through dissemination in the Federal contracting opportunities 
        database.''; and
            (7) by inserting after ``prime contracting opportunities.'' 
        the following: ``If no notification of the procurement and 
        accompanying statement is received, but the Administrator 
        determines that there is cause to believe the contract combines 
        requirements or a contract (single or multiple award) or task 
        or delivery order for construction services or includes 
        unjustified bundling, the Administrator may demand that such a 
        statement of work goods or services be completed by the 
        procurement activity and sent to the Procurement Center 
        Representative and the solicitation process postponed for not 
        less than 10 days but not more than 30 days to allow the 
        Administrator to review the statement and make recommendations 
        as described in this section before procurement is 
        continued.''.
    (b) Substantial Measurable Benefits.--Section 15(e)(2)(C) of the 
Small Business Act (15 U.S.C. 644(e)(C)) is amended by adding at the 
end the following: ``Cost savings shall not include any reduction in 
the use of military interdepartmental purchase requests or any similar 
transfer funds among Federal agencies for the use of a contract issued 
by another Federal agency.''.

SEC. 823. APPEALS.

    Section 15(a) of the Small Business Act (15 U.S.C. 644(a)), as 
amended by this Act, is further amended--
            (1) by striking ``If a proposed procurement includes in its 
        statement'' and inserting ``If a proposed procurement would 
        adversely affect 1 or more small business concerns, including 
        the potential loss of an existing contract, or if a proposed 
        procurement includes in its statement''; and
            (2) by inserting before ``Whenever the Administration and 
        the contracting procurement agency fail to agree,'' the 
        following: ``If a small business concern would be adversely 
        affected, directly or indirectly, by the procurement as 
        proposed, and that small business concern or a trade 
        association of which that small business concern is a member so 
        requests, the Administrator may take action to further the 
        interests of the small business concern.''.

SEC. 824. THIRD-PARTY REVIEW.

    Section 7105(e) of title 41, United States Code, is amended by 
adding at the end the following:
            ``(3) Contract bundling.--
                    ``(A) In general.--Whenever the head of a 
                contracting agency makes a decision in accordance with 
                section 15(a) of the Small Business Act concerning the 
                Administrator of the Small Business Administration's 
                challenge to a bundling of contract requirements, the 
                Administrator, within 10 days after such decision, may 
                file a challenge with the appropriate agency board of 
                contract appeals.
                    ``(B) Procedure.--The board shall provide the 
                Administrator and the head of the contracting agency 
                the opportunity to provide their views on the disputed 
                contract. No oral testimony or oral argument shall be 
                permitted. The board shall render its decision not 
                later than 30 days after the appeal has been filed. The 
                decision of the board shall be final.''.

               Subtitle D--Small Business Subcontracting

SEC. 831. CRIMINAL VIOLATIONS.

    Section 1001(a) of title 18, United States Code, is amended--
            (1) in paragraph (2), by striking ``or'' at the end;
            (2) in paragraph (3), by adding ``or'' at the end;
            (3) by inserting after paragraph (3) the following:
            ``(4) makes in writing or electronically a false statement 
        concerning status as a small business concern (as defined in 
        section 3 of the Small Business Act (15 U.S.C. 632)) or 
        compliance with the requirements of the Small Business Act (15 
        U.S.C. 631 et seq.) in an effort to obtain, retain, or complete 
        a Federal Government contract;''; and
            (4) by adding at the end the following: ``Notwithstanding 
        section 3571(e), for a violation of paragraph (4) of this 
        subsection, the fine under this title shall be the total value 
        of the contract or $1,000,000, whichever is greater.''.
                                 <all>