SECTION 1. MEDICARE FRAUD, WASTE, AND ABUSE PREVENTION SOLUTION. (a) Establishment.-- (1) In general.--The Secretary of Health and Human Services (in this section referred to as the ``Secretary'') shall develop and implement a fraud, waste, and abuse comprehensive pre-payment review prevention system (in this section referred to as the ``Prevention System'') for reviewing claims for reimbursement under the Medicare Program under title XVIII of the Social Security Act (in this section referred to as the ``Medicare Program''). (2) Implementation.--The Secretary shall carry out the Prevention System acting through the Center for Program Integrity of the Centers for Medicare & Medicaid Services. (b) Selection of Claims Across All Provider Types.--The Prevention System shall cover all types of providers of services and suppliers under the Medicare Program, but may be limited to a subset of claim segments. (c) System Design Elements.--To the extent practicable, the Prevention System, shall-- (1) be holistic; (2) be able to view and analyze all provider of services, supplier, and patient activities from multiple providers of services and suppliers under the Medicare Program; (3) be able to be integrated into the health care claims flow in existence as of the date of the enactment of this Act with minimal effort, time, and cost; (4) be designed to use technologies, including predictive modeling, that can utilize integrated near real-time transaction risk scoring and referral strategy capabilities to identify transactions, patterns, anomalies, and linkages that are statistically unusual or suspicious and can undertake analysis before payment is made and that prioritizes unusual or suspicious claims in terms of likelihood of potential fraud, waste, or abuse to more efficiently utilize investigative resources; (5) be designed to-- (A) allow for ease of integration into multiple points along the claims flow under the Medicare Program (pre-adjudication and post-adjudication of such claims) in order to demonstratively show that the system ranks the likelihood of high-risk behavior patterns and of fraud, waste, or abuse; and (B) utilize experimental design methodology to monitor and measure the performance between the control treatments (which shall be the methods and assessments used as of the day before the date of the enactment of this Act to address fraud, waste, and abuse under the Medicare Program) and test treatments (which shall be the Prevention System identification of such fraud, waste, and abuse and actions taken pursuant to such system to address such fraud, waste, and abuse); and (6) be provided through competitively bid contracts using the Federal Acquisition Regulations. (d) System Operation.-- (1) Scoring and near real-time analysis.-- (A) In general.--The Prevention System shall identify high-risk Medicare claims by scoring all such claims in near real-time, prior to the Centers for Medicare & Medicaid Services making payment on such claims under the Medicare Program. (B) Use of scores.--The scores under subparagraph (A) shall be communicated to the fraud management system under subsection (f). (C) Near real-time analysis.--Under the Prevention System, the near real-time analysis of Medicare claims data shall be conducted in a manner that ensures-- (i) prompt identification of fraud, waste, and abuse; and (ii) prompt payment of legitimate claims. (2) Predictive modeling.--The Prevention System shall involve the implementation of a statistically sound, empirically derived predictive modeling technology that is designed to prevent fraud, waste, and abuse (by identifying such fraud, waste, and abuse before payment is made under the Medicare Program on related claims). The Prevention System shall use a predictive model to identify fraud, waste, and abuse that is-- (A) based on historical transaction data, from across all markets and regions available, to build and continuously re-develop scoring models that are capable of incorporating external data and external models from other sources into the predictive model; and (B) regularly updated, through the feedback loop under subsection (g), to provide information and incorporate data on reimbursement claims that is collected through the Prevention System, including information gathered through the investigation of claims for reimbursement under the Medicare Program that the system identifies as being potentially fraudulent, wasteful, or abusive. (3) Protections for patients and providers.--The identification of an unusual or suspect Medicare claim by the Prevention System shall-- (A) not result in the denial of items or services to an individual under the Medicare Program until such claim is further reviewed by the Secretary; and (B) not result in a failure to comply with prompt payment requirements under applicable law. (4) Compliance with hipaa.--Any data collected, stored, or reviewed under the Prevention System shall be treated in a manner that is in accordance with the regulations promulgated under section 264(c) of the Health Insurance Portability and Accountability Act of 1996 (42 U.S.C. 1320d-2 note) and any other applicable law. (e) Treatment of Data.-- (1) In general.--The Prevention System shall be a high volume, rapid, near real-time information technology solution, which includes data pooling and scoring capabilities to quickly and accurately capture and evaluate data. (2) Data sources.--The Prevention System shall, for purposes of preventing fraud, waste, and abuse under the Medicare Program-- (A) use data from claims for reimbursement under the Medicare Program contained in existing files of Medicare claims data, including the Common Working File of the Centers for Medicare & Medicaid Services; and (B) to the extent practicable, pool data from all available Government sources (including the Death Master File of the Social Security Administration). (3) Data storage.--The Prevention System shall be stored in an industry standard secure data environment that complies with applicable Federal privacy laws for use in building Medicare fraud, waste, and abuse prevention predictive models that have a comprehensive view of provider and supplier activity across all markets, geographic areas, and provider and supplier types. (f) Fraud Management System.-- (1) In general.--The Prevention System shall utilize a fraud management system containing workflow management and workstation tools to provide the ability to systematically present score, reason codes, and treatment actions for high- risk scored transactions, as determined under subsection (d). (2) Review of claims.--The fraud management system under paragraph (1) shall ensure that analysts who review Medicare claims have the capability to access, review, and research claims efficiently, as well as decline or approve payments on claims in an automated manner. (g) Feedback Loop.-- (1) In general.--The Prevention System shall utilize a feedback loop to gain access to outcome information on adjudicated Medicare claims so future system enhancements can utilize previous experience. (2) Purpose.--The purpose of the feedback loop under paragraph (1) is to-- (A) enable the Secretary to measure-- (i) the actual amount of fraud, waste, and abuse under the Medicare Program; and (ii) any savings to the Medicare Program resulting from implementation of the Prevention System; and (B) provide necessary data to develop future, enhanced models for use in the Prevention System. (3) Analysis of final claims status.--The feedback loop under paragraph (1) shall analyze data from all carriers to provide post-payment information about the eventual status of a Medicare claim as ``Normal'', ``Fraud'', ``Waste'', ``Abuse'', or ``Education required''. (h) Claims Review Prior to Payment.-- (1) Review before payment.--Subject to paragraph (2), if a claim for reimbursement under the Medicare Program is selected for review under the Prevention System, the Secretary shall not make a payment on such claim until such claim has been reviewed under the system. In order to carry out this paragraph, the Secretary shall ensure that appropriate controls and technology are in place to assess and measure the effectiveness of the Prevention System, predictive models used under such system, and the overall strategy for Medicare claims review. (2) Timely review.-- (A) In general.--The review of a claim under the Prevention System shall occur in a timely manner. (B) Application of prompt payment requirements.-- The limitation on payment under paragraph (1) shall not interfere with the prompt payment of a Medicare claim in accordance with applicable law. (3) Manual review.--If automated technology presents a score, reason code, or treatment action for a claim that is scored as ``high-risk,'' the Prevention System shall provide for manual review of medical records related to such claim by both clinical and fraud investigators to ensure accuracy and mitigate false positive events. (4) Self-audit review.--The Secretary may use self-audit practices by providers and suppliers under the Prevention System in a manner such that once high-risk claims are identified through the predictive modeling, providers and suppliers are offered the opportunity to adjust or withdraw their claims. (5) Denial of payment for fraudulent claims.--Under the Prevention System, if automated technology of a claim under paragraph (3) and manual review under paragraph (4) confirm fraud has occurred, the Secretary may deny payment of such claim. (i) Annual Assessment Report.-- (1) In general.--Not later than 2 years after the implementation of the Prevention System, the Secretary, through the Office of the Inspector General of the Department of Health and Human Services, shall submit to Congress a report on the implementation of such system. (2) Contents.--The report submitted under paragraph (1) may contain-- (A) a detailed assessment of the Prevention System's success in identifying fraud, waste, and abuse; (B) the costs of operating the Prevention System; and (C) an analysis of the overall return on investment for the Prevention System. (j) Authorization of Appropriations.--There are authorized to be appropriated to carry out this section such sums as may be necessary. (k) Expansion.--If the Secretary determines that the Prevention System results in savings to the Medicare Program, the Secretary shall expand the project throughout Federal health programs, including the Medicaid Program under title XIX of the Social Security Act and the Children's Health Insurance Program under title XXI of such Act.

Summary: Directs the Secretary of Health and Human Services (HHS) to develop and implement a fraud, waste, and abuse comprehensive prepayment review Prevention System for reviewing claims for reimbursement under title XVIII (Medicare) of the Social Security Act. Requires the Secretary to carry out the system acting through the Center for Program Integrity of the Centers for Medicare and Medicaid Services (CMS). Requires the Prevention System to cover all types of providers and suppliers under the Medicare program, but allows it to be limited to a subset of claim segments. Requires the Prevention System to: (1) be a high volume, rapid, near real-time information technology solution which includes data pooling and scoring capabilities to quickly and accurately capture and evaluate data; (2) identify high-risk Medicare claims by scoring all such claims in near real-time before payment is made; (3) involve a statistically sound, empirically derived predictive modeling technology; and (4) utilize a fraud management system that presents score, reason codes, and treatment actions for high-risk scored transactions, and a feedback loop to gain access to outcome information on adjudicated Medicare claims. Prohibits the Secretary from making a payment on a claim selected for review until it has been reviewed under the System.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Home Energy Savings Incentives Act of 2005''. SEC. 2. MODIFICATION OF CREDIT FOR CERTAIN NONBUSINESS ENERGY PROPERTY. (a) In General.--Section 25C of the Internal Revenue Code of 1986 is amended to read as follows: ``SEC. 25C. NONBUSINESS ENERGY PROPERTY. ``(a) Allowance of Credit.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of-- ``(1) $10 for each therm of certified natural gas savings attributable to qualified energy efficiency expenditures made during the taxable year, and ``(2) $0.65 for each kilowatt hour of certified electricity savings attributable to qualified energy efficiency expenditures made during the taxable year. ``(b) Lifetime Limitation.--The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of $5,000 over the aggregate credits allowed under this section with respect to such taxpayer for all prior taxable years. ``(c) Qualified Energy Efficiency Expenditures.--For purposes of this section-- ``(1) In general.--The term `qualified energy efficiency expenditures' means expenditures made by the taxpayer, after consultation with a qualified individual described in subsection (d)(2)(C), for the improvement of a dwelling unit of the taxpayer located in the United States and used by the taxpayer as the taxpayer's principal residence. ``(2) No double benefit for certain expenditures.--The term `qualified energy efficiency expenditures' shall not include any expenditure for which a deduction or credit is otherwise allowed under this chapter. ``(3) Principal residence.-- ``(A) In general.--The term `principal residence' has the same meaning as when used in section 121, except that-- ``(i) no ownership requirement shall be imposed, and ``(ii) the period for which a building is treated as used as a principal residence shall also include the 60-day period ending on the 1st day on which it would (but for this subparagraph) first be treated as used as a principal residence. ``(B) Manufactured housing.--The term `residence' shall include a dwelling unit which is a manufactured home conforming to Federal Manufactured Home Construction and Safety Standards (24 C.F.R. 3280). ``(d) Certified Natural Gas Savings; Certified Electricity Savings.-- ``(1) In general.-- ``(A) Certified natural gas savings.--The term `certified natural gas savings' means, with respect to any taxable year, the amount, measured in therms on an average annual basis, which is equal to the excess of-- ``(i) 85 percent of the amount of natural gas which would be consumed with respect to the dwelling unit of the taxpayer if the qualified energy efficiency expenditures with respect to such taxable year were not made, as certified in accordance with paragraph (2), over ``(ii) the amount of such natural gas consumption with respect to such dwelling unit determined by taking into account the qualified energy efficiency expenditures made during such taxable year, as certified in accordance with paragraph (2). ``(B) Certified electricity savings.--The term `certified electricity savings' means, with respect to any taxable year, the amount, measured in kilowatt hours on an annual basis, which is equal to the excess of-- ``(i) 85 percent of the amount of electricity which would be consumed with respect to the dwelling unit of the taxpayer if the qualified energy efficiency expenditures with respect to such taxable year were not made, as certified in accordance with paragraph (2), over ``(ii) the amount of electricity consumption with respect to such dwelling unit determined by taking into account the qualified energy efficiency expenditures made during such taxable year, as certified in accordance with paragraph (2). ``(2) Certification.-- ``(A) In general.--The Secretary shall prescribe the manner and method for the making of certifications under this paragraph. ``(B) Procedures.--The Secretary shall include as part of the certification process procedures for inspection and testing by qualified individuals described in subparagraph (C) to ensure compliance of dwelling units with the requirements of this section. Such procedures shall be similar to the requirements in the Mortgage Industry National Accreditation Procedures for Home Energy Rating Systems. ``(C) Qualified individuals.--Individuals qualified to determine compliance shall be only those individuals who are recognized by an organization certified by the Secretary for such purposes. ``(e) Special Rules.--For purposes of this section, rules similar to the rules under paragraphs (4), (5), (6), (7), (8), and (9) of section 25D(e) shall apply. ``(f) Basis Adjustments.--For purposes of this subtitle, if a credit is allowed under this section with respect to any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed. ``(g) Termination.--This section shall not apply with respect to any property placed in service after December 31, 2007.''. (b) Conforming Amendment.--Section 1016(a)(34) is amended by striking ``25C(e)'' and inserting ``section 25C(f)''. (c) Effective Dates.--The amendments made by this section shall apply to property placed in service after December 31, 2005.

Summary: Home Energy Savings Incentives Act of 2005 - Amends the Internal Revenue Code to revise the tax credit for nonbusiness energy property enacted by the Energy Policy Act of 2005 to allow an individual taxpayer a credit equal to $10 for each therm of certified natural gas savings and $0.65 for each kilowatt hour of certified electricity savings attributable to energy efficiency improvements made to the taxpayer's principal residence. Limits the amount of such credit to $5,000, less credits received for all prior taxable years. Requires the Secretary of the Treasury to prescribe the manner and method for making energy savings certifications for purposes of the tax credit. Terminates the credit after December 31, 2007.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Federal Computer Security Act''. SEC. 2. DEFINITIONS. In this Act: (1) Agency.--The term ``agency'' has the meaning given the term in section 3502 of title 44, United States Code. (2) Covered agency.--The term ``covered agency'' means an agency that operates a Federal computer system that provides access to classified information or personally identifiable information. (3) Logical access control.--The term ``logical access control'' means a process of granting or denying specific requests to obtain and use information and related information processing services. (4) Multi-factor logical access controls.--The term ``multi-factor logical access controls'' means a set of not less than 2 of the following logical access controls: (A) Information that is known to the user, such as a password or personal identification number. (B) An access device that is provided to the user, such as a cryptographic identification device or token. (C) A unique biometric characteristic of the user. SEC. 3. INSPECTOR GENERAL REPORT ON FEDERAL COMPUTER SYSTEMS. (a) In General.--Not later than 240 days after the date of enactment of this Act, the Inspector General of each covered agency shall each submit to the Comptroller General of the United States and the appropriate committees of jurisdiction in the Senate and the House of Representatives a report, which shall include information collected from the covered agency for the contents described in subsection (b) regarding the Federal computer systems of the covered agency. (b) Contents.--The report submitted by each Inspector General of a covered agency under subsection (a) shall include, with respect to the covered agency, the following: (1) A description of the logical access standards used by the covered agency to access a Federal computer system that provides access to classified or personally identifiable information, including-- (A) in aggregate, a list and description of logical access controls used to access such a Federal computer system; and (B) whether the covered agency is using multi- factor logical access controls to access such a Federal computer system. (2) If the covered agency does not use logical access controls or multi-factor logical access controls to access a Federal computer system that provides access to classified or personally identifiable information, a description of the reasons for not using such logical access controls or multi- factor logical access controls. (3) A description of the following data security management practices used by the covered agency: (A) The policies and procedures followed to conduct inventories of the software present on the Federal computer systems of the covered agency and the licenses associated with such software. (B) Whether the covered agency has entered into a licensing agreement for the use of software security controls to monitor and detect exfiltration and other threats, including-- (i) data loss prevention software; or (ii) digital rights management software. (C) A description of how the covered agency is using software described in subparagraph (B). (D) If the covered agency has not entered into a licensing agreement for the use of, or is otherwise not using, software described in subparagraph (B), a description of the reasons for not entering into such a licensing agreement or using such software. (4) A description of the policies and procedures of the covered agency with respect to ensuring that entities, including contractors, that provide services to the covered agency are implementing the data security management practices described in paragraph (3). (c) Existing Review.--The report required under this section may be based in whole or in part on an audit, evaluation, or report relating to programs or practices of the covered agency, and may be submitted as part of another report, including the report required under section 3555 of title 44, United States Code. (d) Classified Information.--A report submitted under this section shall be in unclassified form, but may include a classified annex. (e) Availability to Members of Congress.--A report submitted under this section shall be made available upon request by any Member of Congress. SEC. 4. GAO ECONOMIC ANALYSIS AND REPORT ON FEDERAL COMPUTER SYSTEMS. (a) Report.--Not later than 1 year after the date of enactment of this Act, the Comptroller General of the United States shall submit to Congress a report examining, including an economic analysis of, any impediments to agency use of effective security software and security devices. (b) Classified Information.--A report submitted under this section shall be in unclassified form, but may include a classified annex.

Summary: Federal Computer Security Act Directs the Inspector General of each executive agency that operates a federal computer system that provides access to classified information or personally identifiable information to submit to the Comptroller General and specified congressional committees a report that includes: a description of the logical access standards used by the agency to access such system, including whether the agency is using multi-factor logical access controls for such access; if the agency does not use such access controls, a description of the reasons for not doing so; a description of the data security management practices used by the agency, including the policies and procedures for conducting inventories of software and associated licenses, an indication that the agency has entered into a licensing agreement for the use of software security controls to monitor and detect threats, or an explanation for why it has not entered such an agreement; and a description of agency policies and procedures for ensuring that entities that provide services to the agency are implementing data security management practices. Directs the Comptroller General to submit a report on any impediments to agency use of effective security software and security devices.


SECTION 1. PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED WORKERS. (a) In General.--Section 3111 is amended by adding at the end the following new subsection: ``(d) Special Exemption for Certain Individuals Hired in 2010.-- ``(1) In general.--Subsection (a) shall not apply to wages paid by a qualified employer with respect to employment during the period beginning on the day after the date of the enactment of this subsection and ending on December 31, 2010, of any qualified individual for services performed-- ``(A) in a trade or business of such qualified employer, or ``(B) in the case of a qualified employer exempt from tax under section 501(a), in furtherance of the activities related to the purpose or function constituting the basis of the employer's exemption under section 501. ``(2) Qualified employer.--For purposes of this subsection-- ``(A) In general.--The term `qualified employer' means any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing. ``(B) Treatment of employees of post-secondary educational institutions.--Notwithstanding subparagraph (A), the term `qualified employer' includes any employer which is a public institution of higher education (as defined in section 101(b) of the Higher Education Act of 1965). ``(3) Qualified individual.--For purposes of this subsection, the term `qualified individual' means any individual who-- ``(A) begins employment with a qualified employer after February 3, 2010, and before January 1, 2011, ``(B) certifies by signed affidavit, under penalties of perjury, that such individual has not been employed for more than 40 hours during the 60-day period ending on the date such individual begins such employment, ``(C) is not employed by the qualified employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause, and ``(D) is not an individual described in section 51(i)(1) (applied by substituting `qualified employer' for `taxpayer' each place it appears). ``(4) Election.--A qualified employer may elect to have this subsection not apply. Such election shall be made in such manner as the Secretary may require.''. (b) Coordination With Work Opportunity Credit.--Section 51(c) is amended by adding at the end the following new paragraph: ``(5) Coordination with payroll tax forgiveness.--The term `wages' shall not include any amount paid or incurred to a qualified individual (as defined in section 3111(d)(3)) during the 1-year period beginning on the hiring date of such individual by a qualified employer (as defined in section 3111(d)) unless such qualified employer makes an election not to have section 3111(d) apply.''. (c) Transfers to Federal Old-Age and Survivors Insurance Trust Fund.--There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) amounts equal to the reduction in revenues to the Treasury by reason of the amendments made by subsection (a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted. (d) Effective Date.--The amendments made by this section shall apply to wages paid after the date of the enactment of this Act. SEC. 2. BUSINESS CREDIT FOR RETENTION OF CERTAIN NEWLY HIRED INDIVIDUALS IN 2010. (a) In General.--In the case of any taxable year ending after the date of the enactment of this Act, the current year business credit determined under section 38(b) of the Internal Revenue Code of 1986 for such taxable year shall be increased by an amount equal to the product of-- (1) $1,000, and (2) the number of retained workers with respect to which subsection (b)(2) is first satisfied during such taxable year. (b) Limitation.--The increase determined under subsection (a) with respect to any retained worker shall not exceed an amount equal to 4 percent of the wages (as defined in section 3401(a) of the Internal Revenue Code of 1986) with respect to such retained worker for the 52 consecutive week period described in subsection (c)(2). (c) Retained Worker.--For purposes of this section, the term ``retained worker'' means any qualified individual (as defined in section 3111(d)(3) of the Internal Revenue Code of 1986)-- (1) who was employed by the taxpayer on any date during the taxable year, (2) who was so employed by the taxpayer for a period of not less than 52 consecutive weeks, and (3) whose wages for such employment during the last 26 weeks of such period equaled at least 80 percent of such wages for the first 26 weeks of such period. (d) Limitation on Carrybacks.--No portion of the unused business credit under section 38 of the Internal Revenue Code of 1986 for any taxable year which is attributable to the increase in the current year business credit under this section may be carried to a taxable year beginning before the date of the enactment of this section.

Summary: Amends the Internal Revenue Code to: (1) exempt for-profit and nonprofit employers, including public institutions of higher education, from social security taxes in 2010 for new employees who are hired after February 3, 2010, and before January 1, 2011, and who certify that they have not worked more than 40 hours during the last 60 days; and (2) allow an increase in the general business tax credit for the retention of such employees for at least one year at specified wage levels. Prohibits any carryback of unused business tax credit amounts. Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under title II of the Social Security Act amounts necessary to cover any reduction in revenues resulting from the tax exemptions provided by this Act.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Start-up Savings Accounts Act of 2011''. SEC. 2. ESTABLISHMENT OF SMALL BUSINESS START-UP SAVINGS ACCOUNTS. (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7529. SMALL BUSINESS START-UP SAVINGS ACCOUNTS. ``(a) In General.--An individual or an eligible small business may enter into an agreement with the Secretary to establish a small business start-up savings account. ``(b) Small Business Start-Up Savings Account.--For purposes of this section, the term `small business start-up savings account' means a trust created or organized in the United States for the benefit of the account beneficiary, but only if the written governing instrument creating the trust meets the following requirements: ``(1) Except as provided in subsection (d)(3) in the case of a rollover contribution, no contribution will be accepted unless it is in cash, and contributions will not be accepted for the taxable year on behalf of any account beneficiary in excess of the amount in effect for such taxable year under subsection (d)(2). ``(2) The trustee is a bank (as defined in section 408(n)) or such other person who demonstrates to the satisfaction of the Secretary that the manner in which such other person will administer the trust will be consistent with the requirements of this section. ``(3) No part of the trust funds will be invested in life insurance contracts. ``(4) The interest of an individual in the balance of his account is nonforfeitable. ``(5) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund. ``(c) Eligible Small Business.--For purposes of this section, the term `eligible small business' means, with respect to any taxable year, any person engaged in a trade or business if the average number of employees employed by such person on business days during the taxable year was 500 or fewer. ``(d) Treatment of Contributions.-- ``(1) In general.--There shall be allowed as a deduction for the taxable year an amount equal to so much of the account beneficiary's contributions for the taxable year to all small business start-up savings accounts maintained for the benefit of such beneficiary as do not exceed the contribution limitations in effect for the taxable year under paragraph (2). ``(2) Contribution limitation.-- ``(A) In general.--The amount allowable as a deduction under paragraph (1) with respect to all small business start-up savings accounts maintained for the benefit of any person shall not exceed the lesser of-- ``(i) $10,000, or ``(ii) $150,000, reduced by the aggregate contributions by such person for all taxable years with respect to all small business start- up savings accounts of the taxpayer. ``(B) Cost of living adjustment.-- ``(i) In general.--In the case of a taxable year beginning after 2011, the $10,000 amount in subparagraph (A) shall be increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2010' for `calendar year 1992' in subparagraph (B) thereof. ``(ii) Rounding.--If any amount as adjusted under clause (i) is not a multiple of $500, such amount shall be rounded to the next lowest multiple of $500. ``(3) Rollovers from retirement plans not allowed.--Under regulations prescribed by the Secretary, a person may make a rollover contribution to a small business start-up savings account only in the case of a rollover from another small business start-up savings account. ``(4) Treated as deduction for individuals and corporations.--For purposes of chapter 1, the deduction allowed under paragraph (1) shall be treated as a deduction specified in part VI of subchapter B of chapter 1 (relating to itemized deductions for individuals and corporations). ``(e) Treatment of Distributions.-- ``(1) Tax treatment.-- ``(A) Exclusion of qualified distributions.--Any qualified distribution from a small business start-up savings account shall not be includible in gross income. ``(B) Inclusion of other distributions.--Any distribution from a small business start-up savings account which is not a qualified distribution shall be included in gross income. ``(2) Qualified distribution.--For purposes of this subsection, the term `qualified distribution' means, with respect to any taxable year, any payment or distribution from a small business start-up savings account-- ``(A) to the extent the amount of such payment or distribution does not exceed the sum of-- ``(i) the aggregate amounts paid or incurred by the taxpayer for such taxable year with respect to the taxpayer's trade or business for the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees, and ``(ii) the aggregate capital contributions of the taxpayer with respect to an eligible small business for the taxable year (but only to the extent such amounts are used by such small business for purposes described in clause (i)), and ``(B) which, in the case of a payment or distribution subsequent to the first payment or distribution from such account (or any predecessor to such account)-- ``(i) is made not later than the close of the 5th taxable year beginning after the date of such first payment or distribution, and ``(ii) is made with respect to the same eligible small business with respect to which such first payment or distribution was made. ``(3) Treatment after death of account beneficiary.-- ``(A) In general.--If, by reason of the death of the account beneficiary, any person acquires the account beneficiary's interest in a small business start-up savings account-- ``(i) such account shall cease to be a small business start-up savings account as of the date of death, and ``(ii) an amount equal to the fair market value of the assets in such account on such date shall be includible-- ``(I) in the case of a person who is not the estate of such beneficiary, in such person's gross income for the taxable year which includes such date, or ``(II) in the case of a person who is the estate of such beneficiary, in such beneficiary's gross income for the last taxable year of such beneficiary. ``(B) Special rules.-- ``(i) Reduction of inclusion for predeath expenses.--The amount includible in gross income under subparagraph (A) shall be reduced by the amounts described in paragraph (2) which were incurred by the decedent before the date of the decedent's death and paid by such person within 1 year after such date. ``(ii) Deduction for estate taxes.--An appropriate deduction shall be allowed under section 691(c) to any person (other than the decedent) with respect to amounts included in gross income under subparagraph (A)(ii)(I) by such person. ``(4) Treatment for failure to be treated as eligible small business.--If for any taxable year a taxpayer which holds a small business start-up savings account as an eligible small business ceases to be an eligible small business-- ``(A) such account shall cease to be a small business start-up savings account, and ``(B) the balance of such account shall be treated as paid out for such taxable year in a distribution which is not a qualified distribution. ``(f) Special Rules.-- ``(1) Denial of double benefit.--Any deduction or credit otherwise allowed for the taxable year with respect to amounts described in subsection (e)(2)(A) shall be reduced by an amount equal to the qualified distributions attributable to such amounts. The adjusted basis of any property placed in service for the taxable year shall be reduced by the amount of any qualified distributions attributable to such property. For purposes of this paragraph, qualified distributions shall first be treated as attributable to amounts described in subsection (e)(2)(A), then to property placed in service for the taxable year. ``(2) Aggregation rule.--For purposes of this section, all persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, shall be treated as one person.''. (b) Excise Tax on Excess Contributions and Nonqualified Distributions.--Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: ``CHAPTER 50--SMALL BUSINESS START-UP SAVINGS ACCOUNTS ``Sec. 5000C. Tax on excess contributions to small business start-up savings accounts. ``Sec. 5000D. Tax on nonqualified distributions from small business start-up savings accounts. ``SEC. 5000C. TAX ON EXCESS CONTRIBUTIONS TO SMALL BUSINESS START-UP SAVINGS ACCOUNTS. ``(a) In General.--In the case of a small business start-up savings account (within the meaning of section 7529) there is imposed for each taxable year a tax in an amount equal to 6 percent of the amount of the excess contributions to such taxpayer's account (determined as of the close of the taxable year). ``(b) Limitation.--The amount of tax imposed by subsection (a) shall not exceed 6 percent of the value of the account (determined as of the close of the taxable year). ``(c) Excess Contributions.--For purposes of this section, in the case of contributions to all small business start-up savings accounts maintained for the benefit of a person, the term `excess contributions' means the sum of-- ``(1) the excess (if any) of-- ``(A) the amount contributed to such accounts for the taxable year, over ``(B) the amount allowable as a contribution under section 7529(d)(2)(A) for such taxable year, and ``(2) the amount determined under this subsection for the preceding taxable year, reduced by the sum of-- ``(A) the distributions out of the accounts for the taxable year, and ``(B) the excess (if any) of-- ``(i) the maximum amount allowable as a contribution under section 7529(d)(2)(A) for such taxable year, over ``(ii) the amount contributed to such accounts for such taxable year. ``SEC. 5000D. TAX ON NONQUALIFIED DISTRIBUTIONS FROM SMALL BUSINESS START-UP SAVINGS ACCOUNTS. ``(a) In General.--If for any taxable year an amount is paid or distributed out of a taxpayer's small business start-up savings account, there is imposed for such taxable year a tax in an amount equal to 10 percent of the portion of such amount which is includible in the gross income of the taxpayer. ``(b) Exception for Disability or Death.--Subsection (a) shall not apply if the payment or distribution is made after the account beneficiary becomes disabled within the meaning of section 72(m)(7) (but only if such beneficiary's account was created before becoming so disabled) or dies. ``SEC. 5000E. CROSS REFERENCE. ``For prohibited transactions, see section 4975.''. (c) Prohibited Transactions.-- (1) In general.--Paragraph (1) of section 4975(e) of such Code is amended by striking ``or'' at the end of subparagraph (F), by striking the period at the end of subparagraph and inserting ``, or'', and by adding at the end the following new subparagraph: ``(H) a small business start-up savings account (within the meaning of section 7529).''. (2) Special rule for ceasing to be a small business start- up savings account.--Section 4975(d) of such Code (relating to tax on prohibited transactions) is amended by adding at the end the following new paragraph: ``(7) Special rule for small business start-up savings account.--An individual for whose benefit a small business start-up savings account (within the meaning of section 7529) is established shall be exempt from the tax imposed by this section with respect to any transaction concerning such account (which would otherwise be taxable under this section) if, with respect to such transaction, the account ceases to be a small business start-up savings account by reason of the application of paragraph (3) or (4) of section 7529(e) to such account.''. (d) Deduction Allowed Whether or Not Individual Itemizes.-- Subsection (a) of section 62 of such Code is amended by adding at the end the following new paragraph: ``(22) Contributions to small business start-up savings accounts.--The deduction allowed by section 7529(d)(1)(A).''. (e) Conforming Amendments.-- (1) The table of chapters for subtitle D such Code is amended by adding at the end the following new item: ``Chapter 50. Small Business Start-Up Savings Accounts''. (2) The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7528 the following new item: ``Sec. 7529. Small Business Start-Up Savings Accounts.''. (f) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2010.

Summary: Small Business Start-up Savings Accounts Act of 2011 - Amends the Internal Revenue Code to allow businesses with 500 or fewer employees to establish small business start-up savings accounts for the payment of certain business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Requires all distributions from such accounts for payment of business expenses to be completed within five years after the first account distribution. Allows a tax deduction for contributions to a start-up savings account, limited to the lesser of: (1) $10,000, or (2) $150,000 reduced by the aggregate account contributions for all taxable years. Excludes distributions from such accounts from gross income for income tax purposes. Imposes an excise tax on excess contributions to and for nonqualified distributions from such accounts.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Teachers and First Responders Back to Work Act of 2011''. TITLE I--TEACHER STABILIZATION SEC. 101. PURPOSE. The purpose of this title is to provide funds to States to prevent teacher layoffs and support the creation of additional jobs in public early childhood, elementary, and secondary education in the 2011-2012 and 2012-2013 school years. SEC. 102. GRANTS FOR THE OUTLYING AREAS AND THE SECRETARY OF THE INTERIOR; AVAILABILITY OF FUNDS. (a) Reservation of Funds.--From the amount appropriated to carry out this title under section 111, the Secretary-- (1) shall reserve up to one-half of one percent to provide assistance to the outlying areas on the basis of their respective needs, as determined by the Secretary, for activities consistent with this part under such terms and conditions as the Secretary may determine; (2) shall reserve up to one-half of one percent to provide assistance to the Secretary of the Interior to carry out activities consistent with this part, in schools operated or funded by the Bureau of Indian Education; and (3) may reserve up to $2,000,000 for administration and oversight of this part, including program evaluation. (b) Availability of Funds.--Funds made available under section 111 shall remain available to the Secretary until September 30, 2012. SEC. 103. STATE ALLOCATION. (a) Allocation.--After reserving funds under section 102(a), the Secretary shall allocate to the States-- (1) 60 percent on the basis of their relative population of individuals aged 5 through 17; and (2) 40 percent on the basis of their relative total population. (b) Awards.--From the funds allocated under subsection (a), the Secretary shall make a grant to the Governor of each State who submits an approvable application under section 104. (c) Alternate Distribution of Funds.-- (1) In general.--If, within 30 days after the date of enactment of this Act, a Governor has not submitted an approvable application to the Secretary, the Secretary shall, consistent with paragraph (2), provide for funds allocated to that State to be distributed to another entity or other entities in the State for the support of early childhood, elementary, and secondary education, under such terms and conditions as the Secretary may establish. (2) Maintenance of effort.-- (A) Governor assurance.--The Secretary shall not allocate funds under paragraph (1) unless the Governor of the State provides an assurance to the Secretary that the State will, for fiscal years 2012 and 2013, meet the requirements of section 108. (B) Special rule.--Notwithstanding subparagraph (A), the Secretary may allocate up to 50 percent of the funds that are available to the State under paragraph (1) to another entity or entities in the State, provided that the State educational agency submits data to the Secretary demonstrating that the State will for fiscal year 2012 meet the requirements of section 108(a) or the Secretary otherwise determines that the State will meet those requirements, or such comparable requirements as the Secretary may establish, for that year. (3) Requirements.--An entity that receives funds under paragraph (1) shall use those funds in accordance with the requirements of this title. (d) Reallocation.--If a State does not receive funding under this title or only receives a portion of its allocation under subsection (c), the Secretary shall reallocate the State's entire allocation or the remaining portion of its allocation, as the case may be, to the remaining States in accordance with subsection (a). SEC. 104. STATE APPLICATION. The Governor of a State desiring to receive a grant under this title shall submit an application to the Secretary within 30 days of the date of enactment of this Act, in such manner, and containing such information, as the Secretary may reasonably require to determine the State's compliance with applicable provisions of law. SEC. 105. STATE RESERVATION AND RESPONSIBILITIES. (a) Reservation.--Each State receiving a grant under section 103(b) may reserve-- (1) not more than 10 percent of the grant funds for awards to State-funded early learning programs; and (2) not more than 2 percent of the grant funds for the administrative costs of carrying out its responsibilities under this title. (b) State Responsibilities.--Each State receiving a grant under this title shall, after reserving any funds under subsection (a)-- (1) use the remaining grant funds only for awards to local educational agencies for the support of early childhood, elementary, and secondary education; and (2) distribute those funds, through subgrants, to its local educational agencies by distributing-- (A) 60 percent on the basis of the local educational agencies' relative shares of enrollment; and (B) 40 percent on the basis of the local educational agencies' relative shares of funds received under part A of title I of the Elementary and Secondary Education Act of 1965 for fiscal year 2011; and (3) make those funds available to local educational agencies no later than 100 days after receiving a grant from the Secretary. (c) Prohibitions.--A State shall not use funds received under this title to directly or indirectly-- (1) establish, restore, or supplement a rainy-day fund; (2) supplant State funds in a manner that has the effect of establishing, restoring, or supplementing a rainy-day fund; (3) reduce or retire debt obligations incurred by the State; or (4) supplant State funds in a manner that has the effect of reducing or retiring debt obligations incurred by the State. SEC. 106. LOCAL EDUCATIONAL AGENCIES. Each local educational agency that receives a subgrant under this title-- (1) shall use the subgrant funds only for compensation and benefits and other expenses, such as support services, necessary to retain existing employees, recall or rehire former employees, or hire new employees to provide early childhood, elementary, or secondary educational and related services; (2) shall obligate those funds no later than September 30, 2013; and (3) may not use those funds for general administrative expenses or for other support services or expenditures, as those terms are defined by the National Center for Education Statistics in the Common Core of Data, as of the date of enactment of this Act. SEC. 107. EARLY LEARNING. Each State-funded early learning program that receives funds under this title shall-- (1) use those funds only for compensation, benefits, and other expenses, such as support services, necessary to retain early childhood educators, recall or rehire former early childhood educators, or hire new early childhood educators to provide early learning services; and (2) obligate those funds no later than September 30, 2013. SEC. 108. MAINTENANCE OF EFFORT. (a) The Secretary shall not allocate funds to a State under this title unless the State provides an assurance to the Secretary that-- (1) for State fiscal year 2012-- (A) the State will maintain State support for early childhood, elementary, and secondary education (in the aggregate or on the basis of expenditure per pupil) and for public institutions of higher education (not including support for capital projects or for research and development or tuition and fees paid by students) at not less than the level of such support for each of the 2 categories for State fiscal year 2011; or (B) the State will maintain State support for early childhood, elementary, and secondary education and for public institutions of higher education (not including support for capital projects or for research and development or tuition and fees paid by students) at a percentage of the total revenues available to the State that is equal to or greater than the percentage provided for State fiscal year 2011; and (2) for State fiscal year 2013-- (A) the State will maintain State support for early childhood, elementary, and secondary education (in the aggregate or on the basis of expenditure per pupil) and for public institutions of higher education (not including support for capital projects or for research and development or tuition and fees paid by students) at not less than the level of such support for each of the two categories for State fiscal year 2012; or (B) the State will maintain State support for early childhood, elementary, and secondary education and for public institutions of higher education (not including support for capital projects or for research and development or tuition and fees paid by students) at a percentage of the total revenues available to the State that is equal to or greater than the percentage provided for State fiscal year 2012. (b) Waiver.--The Secretary may waive the requirements of this section if the Secretary determines that a waiver would be equitable due to-- (1) exceptional or uncontrollable circumstances, such as a natural disaster; or (2) a precipitous decline in the financial resources of the State. SEC. 109. REPORTING. Each State that receives a grant under this title shall submit, on an annual basis, a report to the Secretary that contains-- (1) a description of how funds received under this part were expended or obligated; and (2) an estimate of the number of jobs supported by the State using funds received under this title. SEC. 110. DEFINITIONS. In this title: (1) Except as otherwise provided, the terms ``local educational agency'', ``outlying area'', ``Secretary'', ``State'', and ``State educational agency'' have the meanings given those terms in section 9101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801). (2) The term ``State'' does not include an outlying area. (3) The term ``early childhood educator'' means an individual who-- (A) works directly with children in a State-funded early learning program in a low-income community; (B) is involved directly in the care, development, and education of infants, toddlers, or young children age five and under; and (C) has completed a baccalaureate or advanced degree in early childhood development or early childhood education, or in a field related to early childhood education. (4) The term ``State-funded early learning program'' means a program that provides educational services to children from birth to kindergarten entry and receives funding from the State. SEC. 111. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated, and there are appropriated, $30,000,000,000 to carry out this title for fiscal year 2012. TITLE II--FIRST RESPONDER STABILIZATION SEC. 201. PURPOSE. The purpose of this title is to provide funds to States and localities to prevent layoffs of, and support the creation of additional jobs for, law enforcement officers and other first responders. SEC. 202. GRANT PROGRAM. The Attorney General shall carry out a competitive grant program pursuant to section 1701 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796dd) for hiring, rehiring, or retention of career law enforcement officers under part Q of such title. Grants awarded under this section shall not be subject to subsections (g) or (i) of section 1701 or to section 1704 of such Act (42 U.S.C. 3796dd-3(c)). SEC. 203. APPROPRIATIONS. There are hereby appropriated to the Community Oriented Policing Stabilization Fund out of any money in the Treasury not otherwise obligated, $5,000,000,000, to remain available until September 30, 2012, of which $4,000,000,000 shall be for the Attorney General to carry out the competitive grant program under section 202; and of which $1,000,000,000 shall be transferred by the Attorney General to a First Responder Stabilization Fund from which the Secretary of Homeland Security shall make competitive grants for hiring, rehiring, or retention pursuant to the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2201 et seq.), to carry out section 34 of such Act (15 U.S.C. 2229a). In making such grants, the Secretary may grant waivers from the requirements in subsections (a)(1)(A), (a)(1)(B), (a)(1)(E), (c)(1), (c)(2), and (c)(4)(A) of section 34. Of the amounts appropriated herein, not to exceed $8,000,000 shall be for administrative costs of the Attorney General, and not to exceed $2,000,000 shall be for administrative costs of the Secretary of Homeland Security. TITLE III--SURTAX ON MILLIONAIRES SEC. 301. SURTAX ON MILLIONAIRES. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURTAX ON MILLIONAIRES ``Sec. 59B. Surtax on millionaires. ``SEC. 59B. SURTAX ON MILLIONAIRES. ``(a) General Rule.--In the case of a taxpayer other than a corporation for any taxable year beginning after 2012, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 0.5 percent of so much of the modified adjusted gross income of the taxpayer for such taxable year as exceeds $1,000,000 ($500,000, in the case of a married individual filing a separate return). ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2013, each dollar amount under subsection (a) 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 the calendar year in which the taxable year begins, determined by substituting `calendar year 2011' 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 next highest multiple of $10,000. ``(c) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(d) Special Rules.-- ``(1) Nonresident alien.--In the case of a nonresident alien individual, only amounts taken into account in connection with the tax imposed under section 871(b) shall be taken into account under this section. ``(2) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(3) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(4) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``part viii. surtax on millionaires.''. (c) Section 15 Not to Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2012.

Summary: Teachers and First Responders Back to Work Act of 2011 - Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services. Allows states to reserve up to 10% of their grant for awards, for the same purposes, to state-funded early learning programs. Requires LEAs and state-funded early learning programs to obligate such funds by the close of FY2013. Prohibits the use of such grants to supplant state funding for education. Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers. Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974. Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 0.5% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Homeland Security Professional Development Act of 2006''. SEC. 2. ESTABLISHMENT OF PROFESSIONAL DEVELOPMENT PROGRAMS AT THE DEPARTMENT OF HOMELAND SECURITY. (a) In General.--Title VIII of the Homeland Security Act of 2002 (6 U.S.C. 361 et seq.) is amended by inserting after section 843 the following: ``SEC. 844. HOMELAND SECURITY MENTORING PROGRAM. ``(a) Establishment.-- ``(1) In general.--Not later than 180 days after the date of enactment of this section, the Secretary shall establish the Homeland Security Mentoring Program (in this section referred to as the `Mentoring Program') for employees of the Department. The Mentoring Program shall use applicable best practices, including those from the Chief Human Capital Officers Council. ``(2) Goals.--The Mentoring Program established by the Secretary-- ``(A) shall be established in accordance with the Department Human Capital Strategic Plan; ``(B) shall incorporate Department human capital strategic plans and activities, and address critical human capital deficiencies, recruitment and retention efforts, and succession planning within the Federal workforce of the Department; ``(C) shall enable employees within the Department to share expertise, values, skills, resources, perspectives, attitudes and proficiencies to develop and foster a cadre of qualified employees and future leaders; ``(D) shall incorporate clear learning goals, objectives, meeting schedules, and feedback processes that will help employees, managers, and executives enhance skills and knowledge of the Department while reaching professional and personal goals; ``(E) shall enhance professional relationships, contacts, and networking opportunities among the employees of the Department; ``(F) shall complement and incorporate (but not replace) mentoring and training programs within the Department in effect on the date of enactment of this section; and ``(G) may promote cross-disciplinary mentoring and training opportunities that include provisions for intradepartmental rotational opportunities, in accordance with human capital goals and plans that foster a more diversified and effective Federal workforce of the Department. ``(3) Training leaders council.-- ``(A) Establishment.--The Training Leaders Council established by the Chief Human Capital Officer shall administer the Mentoring Program. ``(B) Responsibilities.--The Training Leaders Council shall-- ``(i) provide oversight of the establishment and implementation of the Mentoring Program; ``(ii) establish a framework that supports the goals of the Mentoring Program and promotes cross-disciplinary mentoring and training; ``(iii) identify potential candidates to be mentors or mentees and select candidates for admission into the Mentoring Program; ``(iv) formalize mentoring assignments within the Department; ``(v) formulate individual development plans that reflect the needs of the Department, the mentor, and the mentee; ``(vi) coordinate with mentoring programs in the Department in effect on the date of enactment of this section; and ``(vii) establish target enrollment numbers for the size and scope of the Mentoring Program, under the human capital goals and plans of the Department. ``(4) Selection of participants for mentoring program.-- ``(A) In general.--The Mentoring Program shall consist of middle and senior level employees of the Department with significant experience who shall serve as mentors for junior and entry level employees and employees who are critical to Department succession plans and programs. ``(B) Selection of mentors.--Mentors shall be employees who-- ``(i) understand the organization and culture of the Department; ``(ii) understand the aims of mentoring in Federal public service; ``(iii) are available and willing to spend time with the mentee, giving appropriate guidance and feedback; ``(iv) enjoy helping others and are open- minded, flexible, empathetic, and encouraging; and ``(v) have very good communications skills, and stimulate the thinking and reflection of mentees. ``(C) Selection of mentees.--Mentees shall be motivated employees who possess potential for future leadership and management roles within the Department. ``(5) Roles and responsibilities of participants in the mentoring program.-- ``(A) Mentors.-- ``(i) Role.--A mentor shall serve as a model, motivator, and counselor to a mentee. ``(ii) Limitation.--Any person who is the immediate supervisor of an employee and evaluates the performance of that employee may not be a mentor to that employee under the Mentor Program. ``(iii) Responsibilities.--The responsibilities of a mentor may include-- ``(I) helping the mentee set short- term learning objectives and long-term career goals; ``(II) helping the mentee understand the organizational culture of the Department; ``(III) recommending or creating learning opportunities; ``(IV) providing informal education and training in areas such as communication, critical thinking, responsibility, flexibility, and teamwork; and ``(V) pointing out the strengths and areas for development of the mentee. ``(B) Mentees.--The responsibilities of the mentee may include-- ``(i) defining short-term learning objectives and long-term career goals; ``(ii) participating in learning opportunities to broaden knowledge of the Department; and ``(iii) participating in professional opportunities to improve a particular career area, develop an area of technical expertise, grow professionally, and expand leadership abilities. ``(6) Reporting.--Not later than 180 days after the date of the establishment of the Mentoring Program, the Secretary shall submit a report on the status of the Mentoring Program and enrollment, including the number of mentors and mentees in each component of the Department and how the Mentoring Program is being used in succession planning and leadership development to-- ``(A) the Committee on Homeland Security and Governmental Affairs of the Senate; ``(B) the Committee on Homeland Security of the House of Representatives; and ``(C) the Committee on Government Reform of the House of Representatives. ``SEC. 845. HOMELAND SECURITY ROTATION PROGRAM. ``(a) Establishment.-- ``(1) In general.--Not later than 180 days after the date of enactment of this section, the Secretary shall establish the Homeland Security Rotation Program (in this section referred to as the `Rotation Program') for employees of the Department. The Rotation Program shall use applicable best practices, including those from the Chief Human Capital Officers Council. ``(2) Goals.--The Rotation Program established by the Secretary shall-- ``(A) be established in accordance with the Department Human Capital Strategic Plan; ``(B) provide middle level employees in the Department the opportunity to broaden their knowledge through exposure to other components of the Department; ``(C) expand the knowledge base of the Department by providing for rotational assignments of employees to other components; ``(D) build professional relationships and contacts among the employees in the Department; ``(E) invigorate the workforce with exciting and professionally rewarding opportunities; ``(F) incorporate Department human capital strategic plans and activities, and address critical human capital deficiencies, recruitment and retention efforts, and succession planning within the Federal workforce of the Department; and ``(G) complement and incorporate (but not replace) rotational programs within the Department in effect on the date of enactment of this section. ``(3) Training leaders council.-- ``(A) In general.--The Training Leaders Council established by the Chief Human Capital Officer shall administer the Rotation Program. ``(B) Responsibilities.--The Training Leaders Council shall-- ``(i) provide oversight of the establishment and implementation of the Rotation Program; ``(ii) establish a framework that supports the goals of the Rotation Program and promotes cross-disciplinary rotational opportunities; ``(iii) establish eligibility for employees to participate in the Rotation Program and select participants from employees who apply; ``(iv) establish incentives for employees to participate in the Rotation Program, including promotions and employment preferences; ``(v) ensure that the Rotation Program provides professional education and training; ``(vi) ensure that the Rotation Program develops qualified employees and future leaders with broad-based experience throughout the Department; ``(vii) provide for greater interaction among employees in components of the Department; and ``(viii) coordinate with rotational programs within the Department in effect on the date of enactment of this section. ``(4) Allowances, privileges, and benefits.--All allowances, privileges, rights, seniority, and other benefits of employees participating in the Rotation Program shall be preserved. ``(5) Reporting.--Not later than 180 days after the date of the establishment of the Rotation Program, the Secretary shall submit a report on the status of the Rotation Program, including a description of the Rotation Program, the number of employees participating, and how the Rotation Program is used in succession planning and leadership development to-- ``(A) the Committee on Homeland Security and Governmental Affairs of the Senate; ``(B) the Committee on Homeland Security of the House of Representatives; and ``(C) the Committee on Government Reform of the House of Representatives.''. (b) Technical and Conforming Amendment.--Section 1(b) of the Homeland Security Act of 2002 (6 U.S.C. 101) is amended by inserting after the item relating to section 843 the following: ``Sec. 844. Homeland Security Mentoring Program. ``Sec. 845. Homeland Security Rotation Program.''. SEC. 3. REPORTS TO CONGRESS. (a) In General.--Chapter 41 of title 5, United States Code is amended by adding at the end the following: ``SEC. 4122. REPORTS TO CONGRESS. ``The Director of the Office of Personnel Management shall report annually to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives on the training, mentoring, and succession plans and programs of Federal agencies, including the number of participants, the structure of the programs, and how participants are used for leadership development and succession planning programs.''. (b) Technical and Conforming Amendment.--The table of sections for chapter 41 of title 5, United States Code, is amended by inserting after the item relating to section 4121 the following: ``4122. Reports to Congress.''. SEC. 4. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated such sums as necessary to carry out this Act.

Summary: Homeland Security Professional Development Act of 2006 - Amends the Homeland Security Act of 2002 to direct the Secretary of the Department of Homeland Security (DHS) to establish: (1) the Homeland Security Mentoring Program for DHS employees, the goals of which shall include addressing critical human capital deficiencies, recruitment and retention efforts, and succession planning and promoting cross-disciplinary mentoring and training opportunities; and (2) the Homeland Security Rotation Program to provide middle level DHS employees the opportunity to broaden their knowledge through exposure to other DHS components. Requires such programs to be: (1) established in accordance with DHS's Human Capital Strategic Plan; and (2) administered by the Training Leaders Council (established by the Chief Human Capital Officer). Requires the Director of the Office of Personnel Management (OPM) to report annually to specified congressional committees on the training, mentoring, and succession plans and programs of federal agencies.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Providing Retaliation Options against Those Engaging in Cyberattacks Targeting the United States Act'' or ``PROTECT US Act''. SEC. 2. FINDINGS. Congress finds the following: (1) Article XXI of the GATT 1994 (as such term is defined in section 2(1)(B) of the Uruguay Round Agreements Act (19 U.S.C. 3501(1)(B))) allows a member of the World Trade Organization to take any action which such member considers necessary for the protection of such member's essential security interests. (2) Protecting the United States from malicious cyber- enabled activities is essential to the security interests of the United States. SEC. 3. IMPOSITION OF PENALTIES ON STATE-SPONSORS OF CYBERATTACKS. (a) In General.--The President is authorized to impose penalties described in subsection (c) with respect to each country on the list required by subsection (b). (b) List of State-Sponsors of Cyberattacks.-- (1) In general.--Not later than 60 days after the date of the enactment of this Act, the President shall submit to Congress a list of countries designated as state-sponsors of cyberattacks pursuant to paragraph (2). (2) Countries designated.--If the President, in consultation with the Secretary of Homeland Security, the Secretary of Defense, the Attorney General, and the Chairman of the United States International Trade Commission, determines that the United States or a United States person has been targeted in a malicious cyber-enabled activity originating from, or directed by a person located, in whole or in substantial part, in a foreign country, and such activity is reasonably likely to result in, or have materially contributed to, a threat to the national security or foreign policy of the United States, or harmed the economic health or financial stability of the United States or a United States person, or has the purpose or effect of-- (A) harming or otherwise significantly compromising the provision of services by a computer or network of computers that support the United States or a United States person in a critical infrastructure sector, (B) significantly compromising the provision of services by the United States or a United States person in a critical infrastructure sector, (C) causing significant disruption to the availability of a computer or network of computers owned or operated by the United States or a United States person, or (D) causing a significant misappropriation of funds or economic resources, trade secrets, personally identifiable information, or financial information of the United States or a United States person, the President shall designate such country as a state-sponsor of cyberattacks. (3) Updates of list.--The President shall submit to Congress an updated list under paragraph (1) as new information becomes available. (c) Penalties.-- (1) Trade-related penalty.--The President may impose a duty, in addition to any other duty imposed, on any article or service imported directly or indirectly into the United States that is produced in whole or in part in a country that is included on the list of state-sponsors of cyberattacks required by subsection (b). (2) Other actions.--The President may take any of the following actions with respect to a country that is included on the list of state-sponsors of cyberattacks required by subsection (b): (A) A private demarche. (B) An official public demarche. (C) A public condemnation. (D) A public condemnation within one or more multilateral fora. (E) The delay or cancellation of one or more scientific exchanges. (F) The delay or cancellation of one or more cultural exchanges. (G) The denial of one or more working, official, or state visits. (H) The delay or cancellation of one or more working, official, or state visits. (I) The withdrawal, limitation, or suspension of United States development assistance under chapter 1 of part I of the Foreign Assistance Act of 1961. (J) Directing the Export-Import Bank of the United States, the Overseas Private Investment Corporation, or the Trade and Development Agency to not approve the issuance of any (or a specified number of) guarantees, insurance, extensions of credit, or participations in extensions of credit. (K) The withdrawal, limitation, or suspension of United States security assistance under part II of the Foreign Assistance Act of 1961. (L) Consistent with section 701 of the International Financial Institutions Act, directing the United States Executive Directors at international financial institutions to oppose and vote against loans primarily benefitting the country. (M) Ordering the heads of the appropriate United States agencies to not issue any (or a specified number of) specific licenses, and to not grant any other specific authority (or a specified number of authorities), to export any goods or technology to such country under-- (i) the Export Administration Act of 1979 (as continued in effect pursuant the International Emergency Economic Powers Act); (ii) the Arms Export Control Act; (iii) the Atomic Energy Act of 1954; or (iv) any other statute that requires the prior review and approval of the United States Government as a condition for the export or re- export of goods or services. (N) Prohibiting any United States financial institution from making loans or providing credits. (O) Prohibiting the United States Government from procuring, or entering into any contract for the procurement of, any goods or services. (P) Suspension or withdrawal of extension of nondiscriminatory treatment to the products of the country pursuant to section 404 of the Trade Act of 1974. (Q) Ordering a trade embargo. (R) Ordering a cyber counterattack. (d) Removal From List.-- (1) In general.--A country may be removed from the list of state-sponsors of cyberattacks required by subsection (b) if-- (A) the President determines that the country no longer meets the requirements for designation as a state-sponsor of cyberattacks under subsection (b)(2); or (B) Congress enacts a law that provides for such removal. (2) Moratorium.-- (A) In general.--A country that has been removed from the list pursuant to paragraph (1)(B) may not be added back to the list by the President until at least the date that is one year after the date of such removal. (B) Rule of construction.--Nothing in this paragraph shall be construed as prohibiting Congress from adding a country that has been removed from the list pursuant to paragraph (1)(B) back to the list by a date that is earlier than the date described in subparagraph (A). (e) Definitions.--In this section: (1) Critical infrastructure sector.--The term ``critical infrastructure sector'' means any of the designated critical infrastructure sectors identified in Presidential Policy Directive 21. (2) Entity.--The term ``entity'' means a partnership, association, trust, joint venture, corporation, group, subgroup, government, or other organization. (3) List.--The term ``list'' means the list of state- sponsors of cyberattacks. (4) Misappropriation.--The term ``misappropriation'' means any taking or obtaining by improper means, without permission or consent, or under false pretenses. (5) Person.--The term ``person'' means a natural person or an entity. (6) United states person.--The term ``United States person'' shall be broadly construed to include but not be limited to any United States citizen, permanent resident alien, entity organized under the laws of the United States or any jurisdiction within the United States (including foreign branches), any governmental or quasi-governmental entity existing in the United States, or any other person in the United States.

Summary: Providing Retaliation Options against Those Engaging in Cyberattacks Targeting the United States Act or PROTECT US Act This bill directs the President to submit to Congress a list of countries designated as state-sponsors of cyberattacks. A country shall be so designated if the President determines that the United States or a U.S. person has been targeted in a cyber-enabled activity originating from or directed by a person located in a foreign country, and such activity is likely to result in or have contributed to a threat to U.S. national security or foreign policy, or harmed U.S. economic health or financial stability or a U.S. person, or has the purpose or effect of: harming or compromising the provision of services by a computer or network of computers that support the United States or a U.S. person in a critical infrastructure sector; compromising the provision of services by the United States or a U.S. person in a critical infrastructure sector; disrupting the availability of a computer or network of computers owned or operated by the United States or a U.S. person; or causing a misappropriation of funds or economic resources, trade secrets, personally identifiable information, or financial information of the United States or a U.S. person. The President may impose a trade-related penalty and take other actions, including assistance limitations, trade embargoes, and cyber counter attacks, with respect to a designated country. A country may be removed from the list of state-sponsors of cyberattacks if: (1) the President determines that it no longer meets the requirements for the designation, or (2) Congress enacts a law providing for such removal. A country that has been removed from the list by Congress may not be added back to the list by the President until at least one year after removal.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Department of Homeland Security Data Framework Act of 2018''. SEC. 2. DEPARTMENT OF HOMELAND SECURITY DATA FRAMEWORK. (a) In General.-- (1) Development.--The Secretary of Homeland Security shall develop a data framework to integrate existing Department of Homeland Security datasets and systems, as appropriate, for access by authorized personnel in a manner consistent with relevant legal authorities and privacy, civil rights, and civil liberties policies and protections. (2) Requirements.--In developing the framework required under paragraph (1), the Secretary of Homeland Security shall ensure, in accordance with all applicable statutory and regulatory requirements, the following information is included: (A) All information acquired, held, or obtained by an office or component of the Department of Homeland Security that falls within the scope of the information sharing environment, including homeland security information, terrorism information, weapons of mass destruction information, and national intelligence. (B) Any information or intelligence relevant to priority mission needs and capability requirements of the homeland security enterprise, as determined appropriate by the Secretary. (b) Data Framework Access.-- (1) In general.--The Secretary of Homeland Security shall ensure that the data framework required under this section is accessible to employees of the Department of Homeland Security who the Secretary determines-- (A) have an appropriate security clearance; (B) are assigned to perform a function that requires access to information in such framework; and (C) are trained in applicable standards for safeguarding and using such information. (2) Guidance.--The Secretary of Homeland Security shall-- (A) issue guidance for Department of Homeland Security employees authorized to access and contribute to the data framework pursuant to paragraph (1); and (B) ensure that such guidance enforces a duty to share between offices and components of the Department when accessing or contributing to such framework for mission needs. (3) Efficiency.--The Secretary of Homeland Security shall promulgate data standards and instruct components of the Department of Homeland Security to make available information through the data framework required under this section in a machine-readable standard format, to the greatest extent practicable. (c) Exclusion of Information.--The Secretary of Homeland Security may exclude information from the data framework required under this section if the Secretary determines inclusion of such information may-- (1) jeopardize the protection of sources, methods, or activities; (2) compromise a criminal or national security investigation; (3) be inconsistent with other Federal laws or regulations; or (4) be duplicative or not serve an operational purpose if included in such framework. (d) Safeguards.--The Secretary of Homeland Security shall incorporate into the data framework required under this section systems capabilities for auditing and ensuring the security of information included in such framework. Such capabilities shall include the following: (1) Mechanisms for identifying insider threats. (2) Mechanisms for identifying security risks. (3) Safeguards for privacy, civil rights, and civil liberties. (e) Deadline for Implementation.--Not later than 2 years after the date of enactment of this Act, the Secretary of Homeland Security shall ensure the data framework required under this section has the ability to include appropriate information in existence within the Department of Homeland Security to meet the critical mission operations of the Department of Homeland Security. (f) Notice to Congress.-- (1) Status updates.--The Secretary of Homeland Security shall submit to the appropriate congressional committees regular updates on the status of the data framework until the framework is fully operational. (2) Operational notification.--Not later than 60 days after the date on which the data framework required under this section is fully operational, the Secretary of Homeland Security shall provide notice to the appropriate congressional committees that the data framework is fully operational. (3) Value added.--The Secretary of Homeland Security shall annually brief Congress on component use of the data framework required under this section to support operations that disrupt terrorist activities and incidents in the homeland. (g) Definitions.--In this section: (1) Appropriate congressional committee; homeland.--The terms ``appropriate congressional committee'' and ``homeland'' have the meaning given those terms in section 2 of the Homeland Security Act of 2002 (6 U.S.C. 101). (2) Homeland security information.--The term ``homeland security information'' has the meaning given such term in section 892 of the Homeland Security Act of 2002 (6 U.S.C. 482). (3) National intelligence.--The term ``national intelligence'' has the meaning given such term in section 3(5) of the National Security Act of 1947 (50 U.S.C. 3003(5)). (4) Terrorism information.--The term ``terrorism information'' has the meaning given such term in section 1016 of the Intelligence Reform and Terrorism Prevention Act of 2004 (6 U.S.C. 485). Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

Summary: Department of Homeland Security Data Framework Act of 2017 (Sec. 2) This bill directs the Department of Homeland Security (DHS) to: (1) develop a data framework to integrate existing DHS datasets and systems for access by authorized personnel in a manner consistent with relevant legal authorities and privacy, civil rights, and civil liberties policies and protections; (2) ensure that all information of a DHS office or component that falls within the scope of the information sharing environment, and any information or intelligence relevant to priority mission needs and capability requirements of the homeland security enterprise, is included; and (3) ensure that the framework is accessible to DHS employees who have an appropriate security clearance, who are assigned to perform a function that requires access, and who are trained in applicable standards for safeguarding and using such information. DHS shall: (1) issue guidance for DHS employees authorized to access and contribute to the framework that enforces a duty to share between DHS offices and components for mission needs; and (2) promulgate data standards and instruct DHS components to make available information through the framework in a machine-readable format. DHS may exclude information that could: jeopardize the protection of sources, methods, or activities; compromise a criminal or national security investigation; be inconsistent with the other federal laws or regulations; or be duplicative or not serve an operational purpose. DHS shall incorporate into such framework systems capabilities for auditing and ensuring the security of information. Such capabilities shall include: (1) mechanisms for identifying insider threats and security risks; and (2) safeguards for privacy, civil rights, and civil liberties. DHS shall ensure that, by two years after this bill's enactment, the framework has the ability to include appropriate information in existence within the department to meet its critical mission operations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Veterans Health Care Budget Reform and Transparency Act of 2009''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Title 38, United States Code, authorizes the Secretary of Veterans Affairs to furnish hospital and domiciliary care, medical services, nursing home care, and related services to eligible and enrolled veterans, but only to the extent that appropriated resources and facilities are available for such purposes. (2) For 19 of the past 22 fiscal years, funds have not been appropriated for the Department of Veterans Affairs for the provision of health care as of the commencement of the new fiscal year, causing the Department great challenges in planning and managing care for enrolled veterans, to the detriment of veterans. (3) The cumulative effect of insufficient, late, and unpredictable funding for the Department for health care endangers the viability of the health care system of the Department and impairs the specialized health care resources the Department requires to maintain and improve the health of sick and disabled veterans. (4) Appropriations for the health care programs of the Department have too often proven insufficient over the past decade, requiring the Secretary to ration health care and Congress to approve supplemental appropriations for those programs. (5) Providing sufficient, timely, and predictable funding would ensure the Government meets its obligation to provide health care to sick and disabled veterans and ensure that all veterans enrolled for health care through the Department have ready access to timely and high quality care. (6) Providing sufficient, timely, and predictable funding would allow the Department to properly plan for and meet the needs of veterans. SEC. 3. TWO-FISCAL YEAR BUDGET AUTHORITY FOR CERTAIN MEDICAL CARE ACCOUNTS OF THE DEPARTMENT OF VETERANS AFFAIRS. (a) Two-fiscal Year Budget Authority.-- (1) In general.--Chapter 1 of title 38, United States Code, is amended by inserting after section 113 the following new section: ``Sec. 113A. Two-fiscal year budget authority for certain medical care accounts ``(a) In General.--Beginning with fiscal year 2011, new discretionary budget authority provided in an appropriations Act for the appropriations accounts of the Department specified in subsection (b) shall be made available for the fiscal year involved, and shall include new discretionary budget authority for such appropriations accounts that first become available for the first fiscal year after such fiscal year. ``(b) Medical Care Accounts.--The medical care accounts of the Department specified in this subsection are the medical care accounts of the Veterans Health Administration as follows: ``(1) Medical Services. ``(2) Medical Support and Compliance. ``(3) Medical Facilities.''. (2) Clerical amendment.--The table of sections at the beginning of chapter 1 of such title is amended by inserting after the item relating to section 113 the following new item: ``113A. Two-fiscal year budget authority for certain medical care accounts.''. SEC. 4. COMPTROLLER GENERAL OF THE UNITED STATES STUDY ON ADEQUACY AND ACCURACY OF BASELINE MODEL PROJECTIONS OF THE DEPARTMENT OF VETERANS AFFAIRS FOR HEALTH CARE EXPENDITURES. (a) Study of Adequacy and Accuracy of Baseline Model Projections.-- The Comptroller General of the United States shall conduct a study of the adequacy and accuracy of the budget projections made by the Enrollee Health Care Projection Model, its equivalent, or other methodologies, as utilized for the purpose of estimating and projecting health care expenditures of the Department of Veterans Affairs (in this section referred to as the ``Model'') with respect to the fiscal year involved and the subsequent four fiscal years. (b) Reports.-- (1) In general.--Not later than the date of each year in 2011, 2012, and 2013, on which the President submits the budget request for the next fiscal year under section 1105 of title 31, United States Code, the Comptroller General shall submit to the appropriate committees of Congress and to the Secretary a report. (2) Elements.--Each report under this paragraph shall include, for the fiscal year beginning in the year in which such report is submitted, the following: (A) A statement whether the amount requested in the budget of the President for expenditures of the Department for health care in such fiscal year is consistent with anticipated expenditures of the Department for health care in such fiscal year as determined utilizing the Model. (B) The basis for such statement. (C) Such additional information as the Comptroller General determines appropriate. (3) Availability to the public.--Each report submitted under this subsection shall also be made available to the public. (4) Appropriate committees of congress defined.--In this subsection, the term ``appropriate committees of Congress'' means-- (A) the Committees on Veterans' Affairs, Appropriations, and the Budget of the Senate; and (B) the Committees on Veterans' Affairs, Appropriations, and the Budget of the House of Representatives.

Summary: Veterans Health Care Budget Reform and Transparency Act of 2009 - Requires, beginning with FY2011, a two-fiscal-year new discretionary budget authority for the following accounts of the Department of Veterans Affairs (VA): (1) Medical Services; (2) Medical Support and Compliance; and (3) Medical Facilities. Requires the Comptroller General to: (1) conduct a study on the adequacy and accuracy of VA baseline model projections for health care expenditures; and (2) report during 2011-2013 to the Secretary of Veterans Affairs and the congressional veterans, appropriations, and budget committees on the sufficiency of budget requests for VA health expenditures in relation to the baseline model projections.