Summary: Title I: Tax Provisions - American Recovery and Reinvestment Tax Act of 2009 - Subtitle A: Making Work Pay - (Sec. 1001) Amends the Internal Revenue Code to allow individual taxpayers a refundable tax credit for the lesser of 6.2% of earned income or $500 ($1,000 for married couples filing jointly). Reduces the amount of such credit for taxpayers with adjusted gross income exceeding $75,000 ($150,000 for married couples filing jointly). Disqualifies nonresident aliens, dependents, and estates and trusts. Terminates the credit after 2010. Sets forth rules for the payment of credit amounts to residents of U.S. possessions in 2009 and 2010 (i.e., the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands).Disregards tax refunds attributable to this credit for purposes of determining eligibility for federal assistance programs.Subtitle B: Additional Tax Relief for Families with Children - (Sec. 1101) Increases to 45% the rate of the earned income tax credit in 2009 or 2010 for taxpayers with three or more qualifying children. Increases the threshold amount for the phase-out of such credit for married couples filing jointly. (Sec. 1102) Increases in 2009 and 2010 the refundable portion of the child tax credit. Subtitle C: American Opportunity Tax Credit - (Sec. 1201) - Increases in 2009 and 2010 the Hope Scholarship tax credit for tuition and related expenses and makes a portion of such credit refundable. Allows such credit to offset alternative minimum tax liability.Directs the Secretary of the Treasury to study and report to Congress on: (1) how to coordinate the Hope Scholarship tax credit with the Pell Grant program; and (2) the feasibility of requiring students to perform community service as a condition of taking a tax credit for tuition and related expenses. Subtitle D: Housing Incentives - (Sec. 1301) Waives the repayment requirement of the first-time homebuyer tax credit for purchases of a principal residence after December 31, 2008, and before July 1, 2009.(Sec. 1302) Adjusts the state low-income housing credit volume limit in 2009 by grants amounts received under this Act. Subtitle E: Tax Incentives for Business - Part I: Temporary Investment Incentives - (Sec. 1401) - Extends for one year the 50% bonus depreciation allowance for specified types of depreciable property. (Sec. 1402) Extends through 2009 the increased expensing allowance ($125,000) for depreciable business assets. Part II: 5-Year Carryback of Operating Losses - (Sec. 1411) Extends from two to five years the carryback period for net operating losses incurred in 2009 or 2010. Disqualifies for such extension: (1) taxpayers receiving assistance from the Troubled Asset Relief Program (TARP); (2) the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac); and (3) taxpayers that are members of the same affiliated group of entities in 2008 or 2009. Part III: Incentives for New Jobs - (Sec. 1421) Allows a work opportunity tax credit for unemployed veterans and disconnected youth (certain youth who are not regularly employed or attending school) hired in 2009 or 2010.Part IV: Clarification of Regulations Related to Limitations on Certain Built-In Losses Following an Ownership Change - (Sec. 1431) Limits the applicability of Treasury Notice 2008-83 (suspending restrictions on the offset of net operating losses and unrealized built-in losses against the taxable income of certain corporate entities that acquire or merge with other entities) to periods prior to January 16, 2009.Subtitle F: Fiscal Relief for State and Local Governments - Part I: Improved Marketability for Tax-Exempt Bonds - (Sec. 1501) - Disregards in 2009 and 2010 limits applicable to the tax deduction for the tax-exempt bond interest expense of financial institutions for bonds comprising less than 2% of the adjusted basis of the total assets of such institutions. (Sec. 1502) Increases the allocation limits for small issuers of tax-exempt private activity bonds in 2009 and 2010.(Sec. 1503) Exempts in 2009 and 2010 interest on tax-exempt private activity bonds as a tax preference item for purposes of the alternative minimum tax. Part II: Tax Credit Bonds for Schools - (Sec. 1511) Allows a new tax credit for investment in bonds for the construction, rehabilitation, or repair of a public school facility or for the acquisition of land for such facility (qualified school construction bonds) . Sets forth limitations on the amount of such bonds in 2009 and 2010. (Sec. 1512) Extends through 2010 and increases the issuance authority for qualified zone academy bonds. Part III: Taxable Bond Option for Governmental Bonds - (Sec. 1521) Allows state or local governments an election in 2009 or 2010 to receive a direct federal subsidy equal to the subsidy from the tax credit for investment in state and local bonds.Part IV: Recovery Zone Bonds - (Sec. 1531) Allows a new tax credit for investment in economic recovery zone bonds issued in 2009 or 2010.(Sec. 1532) Allows Indian tribal governments to issue tribal economic development bonds. Imposes a national limitation of $2 billion on such bonds. Requires the Secretary of the Treasury to study and report to Congress on the effects of tribal economic development bonds.Part V: Repeal of Withholding Tax on Government Contractors - (Sec. 1541) Repeals the requirement that federal, state, and local governmental entities withhold 3% of payments to contractors who provide goods and services to such entities. Subtitle G: Energy Incentives - Part I: Renewable Energy Incentives - (Sec. 1601) Extends the tax credit for producing electricity from renewable sources through 2012 for wind facilities and through 2013 for other facilities (e.g., biomass, solar and geothermal, trash, and hydropower generating facilities). (Sec. 1602) Allows an energy tax credit for renewable energy facilities placed in service in 2009 or 2010 in lieu of the tax credit for producing electricity from renewable resources.(Sec. 1603) Repeals limitations on: (1) the energy tax credit for qualified small wind energy property; and (2) property financed by subsidized energy financing.Part II: Increased Allocations of New Clean Renewable Energy Bonds and Qualified Energy Conservation Bonds - (Sec. 1611) Increases the national limitation for new clean renewable energy bonds. (Sec. 1612) Increases the limitation for qualified energy conservation bonds. Expands such bond program to include loans and grants to implement green community programs.Part III: Energy Conservation Incentives - (Sec. 1621) Extends through 2010 the tax credit for nonbusiness energy efficiency improvements. Increases to $1,500 the limit for such credit in 2009 and 2010. (Sec. 1622) Removes limitations on the tax credit for residential energy efficient property for solar water, wind, and geothermal heat pump property expenditures.(Sec. 1623) Increases in 2009 and 2010 the tax credit for residential and commercial alternative fuel vehicle refueling property expenditures.Part IV: Energy Research Incentives - (Sec. 1631) Increases in 2009 and 2010 the tax credit for increasing research activities for qualified energy research expenses.Subtitle H: Other Provisions - Part I: Application of Certain Labor Standards to Projects Financed with Certain Tax-Favored Bonds - (Sec. 1701) Applies federal wage rate requirements for public buildings and works to projects financed with the proceeds of clean renewable energy bonds, energy conservation bonds, qualified zone academy bonds, qualified school construction bonds, and recovery zone economic development bonds. Part II: Grants to Provide Financing for Low-Income Housing - (Sec. 1711) Directs the Secretary of the Treasury to make grants in 2009 to state housing credit agencies equal to a specified allocation of the low-income housing tax credit.Part III: Grants for Specified Energy Property in Lieu of Tax Credits - (Sec. 1721) Directs the Secretary of Energy to make grants to persons who place in service in 2009 and 2010 certain energy property that is eligible for the tax credit for producing electricity from renewable resources (e.g., wind. biomass, or solar energy facilities) or for the energy tax credit (e.g., fuel cell , geothermal, or microturbine property).Part IV: Study of Economic, Employment, and Related Effects of this Act - (Sec. 1731) Requires the Comptroller General to submit a report to the House Committee on Ways and Means on the most recent national information on the economic, employment, and other effects of this Act. Title II: Assistance for Unemployed Workers and Struggling Families - Assistance for Unemployed Workers and Struggling Families Act - Subtitle A: Unemployment Insurance - (Sec. 2001) Amends the Supplemental Appropriations Act, 2008, as amended by the Unemployment Compensation Extension Act of 2008, to extend the Emergency Unemployment Compensation (EUC) program through December 31, 2009.Prohibits a Tier-2 augmentation to an individual's emergency unemployment compensation account (EUCA) after December 31, 2009, if the EUCA is exhausted after such date.Extends the period of emergency unemployment compensation through May 31, 2010.Requires the Secretary of the Treasury to transfer unappropriated funds from the general fund of the Treasury to the extended unemployment compensation account and the employment security administration account in such sums as the Secretary of Labor estimates for payments to states for the extended EUC program and the costs of program administration.Appropriates such funds, without fiscal year limitation and repayment requirements.(Sec. 2002) Authorizes a state to enter into an agreement with the Secretary of Labor providing for additional unemployment compensation, including an additional $25 per week.Prescribes optional state payment methods.Requires federal payments to states that have entered into such agreements to cover 100% of such payments to individuals and any associated additional state administrative expenses.Appropriates from the general fund of the Treasury, without fiscal year limitation, funds necessary for such additional unemployment compensation payments.Limits the coverage of such federal-state agreements to weeks of unemployment ending before January 1, 2010. Prohibits additional compensation payments to individuals still entitled to it as of January 1, 2010, for any week beginning after June 30, 2010.Applies to such additional unemployment compensation payments the requirements of the Supplemental Appropriations Act, 2008 for handling fraud and EUC overpayments.(Sec. 2003) Amends the Social Security Act (SSA) to require the Secretary of Labor to provide for unemployment compensation modernization incentive payments in FY2009-FY2011 to state accounts in the Unemployment Trust Fund, by transfer from amounts reserved in the federal unemployment account.Sets forth a formula for determining, and state unemployment compensation law requirements governing eligibility for, such incentive payments.Requires the Secretary of the Treasury, in addition to any other amounts, to transfer in FY2009 from the employment security administration account to each state account in the Fund an amount determined according to a specified formula for: (1) administration of the state law carrying out the purposes for which the state receives a modernization incentive payment; (2) improved outreach to individuals who might be eligible for regular unemployment compensation by virtue of state law; (3) the improvement of unemployment benefit and unemployment tax operations; and (4) staff-assisted reemployment services for unemployment compensation claimants.Subtitle B: Assistance for Vulnerable Individuals - (Sec. 2101) Amends part A of title IV (Temporary Assistance to Needy Families) (TANF) of the SSA to establish in the Treasury an Emergency Contingency Fund for State Temporary Assistance for Needy Families Programs (Emergency Fund). Makes appropriations to such Fund.Directs the Secretary of Health and Human Services to make a grant from the Emergency Fund to each requesting state for any quarter of FY2009-FY2010 if the state's average monthly assistance caseload for the quarter exceeds its average monthly assistance caseload for the corresponding quarter in the state's emergency fund base year. Requires the amount of any such grant to be 80% of the excess of total state expenditures for basic assistance over total state expenditures for such assistance for the corresponding quarter in the state's emergency fund base year.Requires a grant from the Emergency Fund to each requesting state for any quarter of FY2009-FY2010 if the state's total expenditures for non-recurrent short term benefits in the quarter exceeds its total such expenditures in the corresponding quarter in the state's emergency fund base year. Requires the amount of any such grant to be 80% of such excess.Requires a grant from the Emergency Fund to each requesting state for any quarter of FY2009-FY2010 if the state's total expenditures for subsidized employment in the quarter exceeds its total such expenditures in the corresponding quarter in the state's emergency fund base year. Requires the amount of any such grant to be 80% of such excess.Limits total amount payable to a single state for a fiscal year from the Contingency Fund for State Welfare Programs and from the Emergency Fund to 25% percent of the state family assistance grant.Revises the pro rata reduction of the state participation rate for mandatory work activities due to caseload reductions not required by federal law and not resulting from changes in state eligibility criteria. Changes the factor in the formula for such a reduction relating to the average monthly number of families receiving assistance during the immediately preceding fiscal year. Replaces the immediately preceding fiscal year as the year in the formula, if such year happens to be either FY2009 or FY2010, with the state's emergency fund base year.(Sec. 2102) Directs the Commissioner of Social Security to make a one-time emergency payment during calendar 2009 to each individual entitled to a cash benefit under SSA title XVI (Supplemental Security Income) (SSI) whose entitlement ceased during a specified two-month period solely because the individual's income (and the income of the spouse, if any) exceeded the applicable income limit. Prescribes a formula for determining the amount of such payment.(Sec. 2103) Suspends for FY2008-FY2010 the prohibition against payments to states with respect to their plans for child and spousal support collection under SSA title IV part D (Child Support and Establishment of Paternity) on account of amounts expended by a state from support collection performance incentive payments received from the Secretary of Health and Human Services (thus allowing such additional payments during such period).Title III: Health Insurance Assistance for the Unemployed - Health Insurance Assistance for the Unemployed Act of 2009 - (Sec. 3002) Treats an individual as having paid the amount of the premium for any COBRA coverage (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act) if such individual pays 35% of the amount of such premium. Sets forth: (1) eligibility periods for such premium assistance; (2) eligibility requirements; and (3) procedures for expedited review of any denial of assistance.Requires notices of eligibility for COBRA coverage to include notice of availability of premium reduction. Sets forth notification requirements.Directs the Secretary of the Treasury to provide such rules, procedures, regulations, and other guidance as may be necessary and appropriate to prevent fraud and abuse under this title.Directs the Secretary of Labor to provide public education and enrollment assistance relating to premium reduction. Sets forth reporting requirements.Amends the Internal Revenue Code to provide for reimbursement to an entity of premiums not paid by plan beneficiaries by treating such amounts as a credit against the requirement of such entity to make deposits of payroll taxes. Directs the Secretary of the Treasury to pay to such entity the amount of premiums not paid by plan beneficiaries if it exceeds the amount of such taxes. Sets forth reporting requirements for such entities. Establishes a penalty for a person's failure, if so required, to notify a group health plan that he or she is no longer eligible for a premium reduction. Prohibits a penalty from being imposed for any such failure that is due to reasonable cause and not to willful neglect.Provides that gross income does not include any premium reduction provided for under this title.Amends the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, and the Public Health Service Act to allow COBRA coverage to continue past required termination dates for an employee who has attained age 55 or has completed 10 or more years of service.(Sec. 3003) Amends title XIX (Medicaid) of the SSA to allow states to provide Medicaid coverage to certain unemployed individuals and their families, including: (1) individuals who are receiving unemployment compensations benefits; (2) individuals who have exhausted such unemployment compensation benefits; (3) individuals who are involuntarily unemployed and were involuntarily separated from employment between specified dates and whose family gross income does not exceed a specified percentage of the income official poverty line; (4) individuals who are involuntarily unemployed and were involuntarily separated from employment between specified dates and who are members of households participating in the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008. Makes the federal medical assistance percentage (FMAP) 100% for items and services furnished to individuals eligible based on this section.Title IV: Health Information Technology - Health Information Technology for Economic and Clinical Health Act or the HITECH Act - Subtitle A: Promotion of Health Information Technology - Part I: Improving Health Care Quality, Safety, and Efficiency - (Sec. 4101) Amends the Public Health Service Act to establish within the Department of Health and Human Services (HHS) an Office of the National Coordinator for Health Information Technology to: (1) review and determine whether to endorse each standard, implementation specification, and certification criterion for the electronic exchange and use of health information that is recommended by the HIT Standards Committee; (2) coordinate health information technology policy and programs of HHS with other relevant executive branch agencies; (3) maintain and update the Federal Health IT Strategic Plan; (4) maintain and update an Internet website with information to ensure transparency in the promotion of a nationwide health information technology infrastructure; and (5) develop a program for the voluntary certification of health information technology as being in compliance with applicable certification criteria.Requires the National Coordinator to: (1) report to Congress on any additional funding or authority required to evaluate and develop standards, implementation specifications, and certification criteria or to achieve full participation of stakeholders in the adoption of a nationwide health information technology infrastructure that allows for the electronic use and exchange of health information; (2) prepare a report that identifies lessons learned from major public and private health care systems in their implementation of health information technology; (3) assess and publish the impact of health information technology in communities with health disparities and in areas with a high proportion of individuals who are uninsured, underinsured, and medically underserved and identify practices to increase the adoption of such technology by health care providers in such communities; (4) evaluate and publish evidence on the benefits and costs of the electronic use and exchange of health information and assess to whom these benefits and costs accrue; and (5) estimate and publish resources required annually to reach the goal of utilization of an electronic health record (EHR) for each person in the United States by 2014.Authorizes the National Coordinator to provide financial assistance to defray the costs to consumer advocacy groups and not-for-profit entities that work in the public interest of participating under the National Technology Transfer Act of 1995.Requires the National Coordinator to establish a governance mechanism for the nationwide health information network.Provides for the detail of federal employees to the Office.Directs the Secretary of HHS (the Secretary in this title) to appoint a Chief Privacy Officer of the Office of the National Coordinator to advise the National Coordinator on privacy, security, and data stewardship of electronic health information and to coordinate with other federal agencies, state and regional efforts, and foreign countries with regard to the privacy, security, and data stewardship of electronic individually identifiable health information.Establishes a HIT Policy Committee to make policy recommendations to the National Coordinator relating to the implementation of a nationwide health information technology infrastructure. Requires such Committee to: (1) recommend a policy framework for the development and adoption of a nationwide health information technology infrastructure; (2) recommend the areas in which standards, implementation specifications, and certification criteria are needed for the electronic exchange and use of health information; and (3) recommend an order or priority for the development, harmonization, and recognition of such standards, specifications, and criteria.Establishes the HIT Standards Committee to: (1) recommend to the National Coordinator for adoption standards, implementation specifications, and certification criteria for the electronic exchange and use of health information; and (2) provide for testing of such standards and specifications by the National Institute for Standards and Technology (NIST).Requires the Secretary to review and determine whether to adopt such standards, specifications, and criteria. Provides that any standard or implementation specification adopted shall be voluntary with respect to private entities.Directs the National Coordinator to support the development, routine updating, and provision of qualified EHR technology unless the Secretary determines that the needs and demands of providers are being substantially and adequately met through the marketplace. Authorizes the National Coordinator to impose a nominal fee for the adoption by a health care provider of the health information technology system developed and certified.Transfers functions, personnel, assets, and liabilities of: (1) the National Coordinator for Health Information Technology appointed under a Executive Order No. 13335 to the National Coordinator appointed under this Act; and (2) the National eHealth Collaborative to the HIT Policy Committee or the HIT Standards Committee.Provides that this title has no effect on the authorities of the Secretary under Health Insurance Portability and Accountability Act of 1996 (HIPAA) privacy and security laws.Authorizes appropriations to the Office of the National Coordinator for Health Information Technology.(Sec. 4102) Amends title XI (General Provisions, Peer Review, and Administrative Simplification) of the SSA to make a technical change to the definition of "health plan."Part II: Application and Use of Adopted Health Information Technology Standards; Reports - (Sec. 4111) Requires each federal agency, as it implements, acquires, or upgrades health information technology systems, to utilize systems and products that meet adopted standards and implementation specifications.Directs the President to take measures to ensure that federal activities involving the broad collection and submission of health information are consistent with standards or implementation specifications within three years of adoption.(Sec. 4112) Directs each agency to require in contracts or agreements that health care providers, health plans, or health insurance issuers, as they implement, acquire, or upgrade health information technology systems, utilize systems and products that meet standards and implementation specifications.(Sec. 4113) Requires the Secretary to report to the appropriate congressional committees on: (1) actions taken by federal and private entities to facilitate the adoption of a nationwide system for the electronic use and exchange of health information; (2) barriers to the adoption of such a system; and (3) recommendations to achieve full implementation of a such a system.Provides for studies and reports to Congress on: (1) methods to create efficient reimbursement incentives for improving health care quality in federally qualified health centers, rural health clinics, and free clinics; and (2) the potential use of new aging services technology to assist seniors, individuals with disabilities, and their caregivers throughout the aging process.Subtitle B: Testing of Health Information Technology - (Sec. 4201) Requires the Director of National Institute for Standards and Technology (NIST) to: (1) test standards and implementation specifications developed under this Act to ensure their efficient implementation and use; and (2) support the establishment of a conformance testing infrastructure that may include a program to accredit independent, nonfederal laboratories to perform testing.(Sec. 4202) Requires the Director of NIST to establish a program of assistance to institutions of higher education to establish multidisciplinary Centers for Health Care Information Enterprise Integration.Directs the National High-Performance Computing Program to coordinate federal research and development programs related to the development and deployment of health information technology, including activities related to: (1) computer infrastructure; (2) data security; and (3) development of large-scale, distributed, reliable computing systems.Subtitle C: Incentives for the Use of Health Information Technology - Part I: Grants and Loans Funding - (Sec. 4301) Requires the Secretary to: (1) invest in the infrastructure necessary to allow for and promote the electronic exchange and use of health information for each individual in the United States consistent with the goals outlined in the strategic plan developed by the National Coordinator; and (2) ensure that funds are used for the acquisition of health information technology that meets adopted standards and certification criteria. Directs the Secretary to invest funds through different agencies with expertise in such goals to support: (1) health information technology architecture that will support the nationwide electronic exchange and use of health information; (2) development and adoption of appropriate certified EHRs; (3) training on best practices to integrate health information technology; and (4) infrastructure and tools for the promotion of telemedicine.Directs the Secretary, acting through the Office of the National Coordinator, to establish a health information technology extension program to provide health information technology assistance services.Requires the Secretary to: (1) create a Health information Technology Research Center to provide technical assistance and develop or recognize best practices to support health information technology; and (2) provide assistance for the creation of regional centers to provide technical assistance and information to support health information technology. Authorizes the Secretary to provide financial support to any such regional center.Requires the Secretary, acting through the National Coordinator, to establish a program to facilitate and expand the electronic movement and use of health information among organizations according to nationally recognized standards. Allows the Secretary to award planning and implementation matching grants to a state or qualified state-designated entity.Authorizes the National Coordinator to award grants to states or Indian tribes for the establishment of programs for loans to health care providers to support certified EHR technology.Authorizes the Secretary to award matching grants to carry out demonstration projects to develop academic curricula integrating qualified health information technology in the clinical education of health professionals.Directs the Secretary to provide assistance to institutions of higher education to establish or expand medical heath informatics education programs for both health care and information technology students to ensure the rapid and effective utilization and development of heath information technologies.Requires the National Coordinator to annually evaluate activities under this subtitle and implement the lessons learned.Authorizes appropriations for FY2009-FY2013.Part II: Medicare Program - (Sec. 4311) Amends title XVIII (Medicare) of the SSA to establish specified incentive payments for certain eligible physicians who adopt and use certified EHR technology meaningfully beginning in FY2011.Reduces Medicare payments for any eligible professional who is not a meaningful EHR user beginning in 2016, except in certain circumstances where compliance with meaningful EHR requirements would result in a significant hardship.Applies such payment incentives for certain Medicare+Choice (MedicareAdvantage) organizations for adoption and meaningful use of such technology.(Sec. 4312) Establishes incentive payments for certain eligible hospitals that adopt and meaningfully use certified EHR technology beginning in FY2011.Reduces the market basket update for any eligible hospital that has not adopted a certified system beginning in 2016, except in certain circumstances where compliance with meaningful EHR requirements would result in a significant hardship.(Sec. 4313) Prohibits taking payment incentives made by this Act into account for computation of monthly Medicare premiums for individuals.Makes the Medicare Improvement Fund available for increases in the conversion factor in the formula for determining the payment for physicians' services.Makes appropriations for FY2009-FY2019 to the Secretary for the Center for Medicare & Medicaid Services Program Management Account for implementation of this part.(Sec. 4314) Instructs the Secretary to study and report to Congress on the extent to which and manner in which payment incentives and other funding for implementing and using certified EHR technology should be made to health care providers receiving minimal or no payment incentives or other funding under this Act, under SSA title XVIII (Medicare) or XIX (Medicaid), or otherwise, for such purposes.Part III: Medicaid Funding - (Sec. 4321) Amends SSA title XIX (Medicaid) to establish incentive payments to encourage the adoption and use by Medicaid providers of certified EHR technology that are certified as meeting certain standards. Places limitations on such payments and on the allowable purchase and maintenance costs of such records on which such payments are based. Makes fully reimbursable by the federal government any state spending for payments to providers for adoption and operation of certified EHR technology.Makes 90% of the state costs in administering the program also reimbursable by the federal government.Makes appropriations for FY2009-FY2019 to the Secretary for the Center for Medicare & Medicaid Services Program Management Account for implementation of this part.Subtitle D: Privacy - Part I: Improved Privacy Provisions and Security Provisions - (Sec. 4401) Applies regulations establishing safeguards for the protection of electronic protected health information to business associates of a covered entity.Applies to business associates penalties for failure to comply with requirements regarding protection of health information.Requires the Secretary, annually, to issue guidance on the most effective and appropriate technical safeguards and security standards for use in protecting health information.(Sec. 4402) Requires an entity that handles unsecured protected health information to notify each individual of any security breach of such information. Applies such requirements to business associates of such entities. Sets forth requirements for notifications, including requirements concerning timeliness, method, and content. Requires notice to the Secretary of breaches, including immediate notice of breaches involving 500 or more individuals.Requires the Secretary to annually report to Congress on breaches of protected health information.(Sec. 4403) Requires the Secretary to designate an individual in each HHS regional office to offer guidance and education to covered entities, business associates, and individuals on their rights and responsibilities related to federal privacy and security requirements for protected health information.Directs the Office for Civil Rights within HHS to develop and maintain a national education initiative to enhance public transparency regarding the uses of protected health information.(Sec. 4404) Treats business associates in the same manner as covered entities for purposes of the protection of health information.(Sec. 4405) Requires a covered entity to comply with an individual's request to restrict the disclosure of protected health information if: (1) the disclosure is to a health plan for purposes of carrying out payment or health care operations; and (2) the protected health information pertains solely to a health care item or service for which the health care provider involved has been paid out of pocket in full.Requires covered entities to limit the use, disclosure, or request of protected health information to the limited data set or the minimum necessary to accomplish the intended purpose. Gives individuals a right to an accounting of the disclosures of their EHRs, including disclosures to carry out treatment, payment, and health care operations. Directs the Secretary to promulgate regulations to eliminate from the definition of health care operations those activities that can reasonably and efficiently be conducted through the use of information that is de-identified or that should require a valid authorization for use or disclosure. Prohibits the sale of any protected health information of an individual unless the covered entity obtained from the individual a valid authorization that includes a specification of whether the protected health information can be further exchanged for remuneration by the entity receiving the individual's information. Sets forth exceptions, including for information used for: (1) research or public health activities; (2) treatment of the individual; or (3) health care operations.Gives individuals the right to obtain their electronic medical records in an electronic format.(Sec. 4406) Prohibits a covered entity or business associate from receiving direct or indirect payment in exchange for certain types of communication without a valid authorization from the recipient of such information.(Sec. 4407) Sets forth requirements for notification of individuals and the Federal Trade Commission (FTC) following the discovery of a breach of security of identifiable health information in a personal health record. Deems a violation of such requirements an unfair and deceptive act or practice in violation of the Federal Trade Commission Act.(Sec. 4408) Requires organizations that provide data transmission of protected health information and that require routine access to such information to enter into written contracts and to be treated as a business associate. Applies such requirement to vendors that allow a covered entity to offer a personal health record to patients as part of its EHR. (Sec. 4409) Amends title XI (General Provisions, Peer Review, and Administrative Simplification) of the SSA to consider a person (including an employee or other individual) to have obtained or disclosed individually identifiable health information in violation of HIPAA if the information is maintained by a covered entity and the individual obtained or disclosed such information without authorization.(Sec. 4410) Requires the Secretary to: (1) impose a penalty for violations of HIPAA privacy provisions due to willful neglect; and (2) formally investigate any complaint of a violation if a preliminary investigation indicates a possible violation due to willful neglect.Directs the Comptroller General to submit to the Secretary a report including recommendations for a methodology under which an individual who is harmed by a HIPAA violation may receive a percentage of any civil monetary penalty or monetary settlement collected with respect to such offense. Directs the Secretary to establish such a methodology.Sets forth varying financial penalties for HIPAA violations based on culpability.Provides for enforcement of HIPAA provisions by state attorneys general through civil action. Sets forth damages for such a suit. Requires prior written notice of any such action to the Secretary.(Sec. 4411) Requires the Secretary to provide for periodic audits to ensure that covered entities and business associates are complying with privacy requirements.Part II: Relationship to Other Laws; Regulatory References; Effective Date; Reports - (Sec. 4421) Applies HIPAA preemption of state law provisions to this Act. Provides that the standards governing the privacy and security of individually identifiable health information promulgated by the Secretary under HIPAA remain in effect to the extent they are consistent with this Act. (Sec. 4424) Requires the Secretary to annually prepare a report concerning complaints of alleged violations of health information provisions that are received by the Secretary.Directs the Secretary to submit to Congress recommendations to: (1) identify requirements relating to security, privacy, and notification in the case of a breach of security or privacy that should be applied to various entities, including vendors of personal health records; and (2) determine which federal agency is best equipped to enforce such requirements.Requires the Secretary to issue guidance on how best to implement the requirements for the de-identification of protected health information.Directs the Comptroller General to report to Congress on the best practices related to the disclosure among health care providers of protected health information of an individual for purposes of treatment.Subtitle E: Miscellaneous Medicare Provisions - (Sec. 4501) Prohibits the Secretary from phasing out or eliminating the budget neutrality adjustment factor in the Medicare hospice wage index before October 1, 2009. Requires the Secretary to recompute and apply the final index for FY2009 as if there had been no reduction in the budget neutrality adjustment factor.Provides for non-application of the phased-out indirect medical education (IME) adjustment factor for FY2009.Directs the Secretary to transfer certain funds to the Centers for Medicare & Medicaid Services Program Management Account for FY 2009 to implement these requirements.(Sec. 4502) Makes technical corrections to the Medicare, Medicaid, and SCHIP Extension Act of 2007 with respect to long-term care hospitals.

title tax provisions american_recovery_and_reinvestment_tax_act subtitle making work pay sec amends_the_internal_revenue_code allow individual taxpayers refundable tax credit lesser earned income married couples filing jointly reduces credit taxpayers adjusted gross income exceeding married couples filing jointly disqualifies nonresident aliens dependents estates trusts terminates credit sets forth rules payment credit amounts residents possessions commonwealth_of_puerto_rico commonwealth_of_the_northern_mariana tax refunds attributable credit purposes determining eligibility federal assistance programs subtitle additional tax relief families children sec increases rate earned income tax credit taxpayers qualifying children increases threshold phase credit married couples filing jointly sec increases refundable portion child tax credit subtitle american_opportunity_tax_credit sec increases hope scholarship tax credit tuition related expenses makes portion credit refundable allows credit offset alternative minimum tax liability directs secretary treasury study report congress coordinate hope scholarship tax credit pell_grant program feasibility requiring students perform community service condition taking tax credit tuition related expenses subtitle housing incentives sec waives repayment requirement time homebuyer tax credit purchases principal residence december july adjusts state low income housing credit volume limit grants amounts received act subtitle tax incentives business temporary investment incentives sec extends year bonus depreciation allowance specified types depreciable property sec extends increased expensing allowance depreciable business assets year carryback operating losses sec extends years carryback period net operating losses incurred disqualifies extension taxpayers receiving assistance troubled_asset_relief_program tarp federal_national_mortgage_association fannie_mae federal_home_loan_mortgage_corporation freddie_mac taxpayers members affiliated group entities iii incentives new jobs sec allows work opportunity tax credit unemployed veterans disconnected youth certain youth regularly employed attending school hired clarification regulations related limitations certain built losses following ownership change sec limits applicability treasury notice suspending restrictions offset net operating losses built losses taxable income certain corporate entities acquire merge entities periods prior january fiscal relief state local governments improved tax exempt bonds sec disregards limits applicable tax deduction tax exempt bond interest expense financial institutions bonds comprising adjusted basis total assets institutions sec increases allocation limits small issuers tax exempt private activity bonds exempts interest tax exempt private activity bonds tax preference item purposes alternative minimum tax tax credit bonds schools sec allows new tax credit investment bonds construction rehabilitation repair public school facility acquisition land facility qualified school construction bonds sets forth limitations bonds sec extends increases issuance authority qualified zone academy bonds iii taxable bond option governmental bonds sec allows state local governments election receive direct federal subsidy equal subsidy tax credit investment state local bonds recovery zone bonds sec allows new tax credit investment economic recovery zone bonds issued allows indian tribal governments issue tribal economic development bonds imposes national limitation billion bonds requires secretary treasury study report congress effects tribal economic development bonds repeal withholding tax government contractors sec repeals requirement federal state local governmental entities withhold payments contractors provide goods services entities subtitle energy incentives renewable energy incentives sec extends tax credit producing electricity renewable sources wind facilities facilities biomass solar geothermal trash hydropower generating facilities sec allows energy tax credit renewable energy facilities placed service lieu tax credit producing electricity renewable repeals limitations energy tax credit qualified small wind energy property property financed subsidized energy financing increased allocations new clean renewable energy bonds qualified energy conservation bonds sec increases national limitation new clean renewable energy bonds sec increases limitation qualified energy conservation bonds expands bond program include loans grants implement green community programs iii energy conservation incentives sec extends tax credit nonbusiness energy efficiency improvements increases limit credit sec removes limitations tax credit residential energy efficient property solar water wind geothermal heat pump property increases tax credit residential commercial alternative fuel vehicle refueling property expenditures energy research incentives sec increases tax credit increasing research activities qualified energy research expenses subtitle provisions application certain labor standards projects financed certain tax favored bonds sec applies federal wage rate requirements public buildings works projects financed proceeds clean renewable energy bonds energy conservation bonds qualified zone academy bonds qualified school construction bonds recovery zone economic development bonds grants provide financing low income housing sec directs secretary treasury grants state housing credit agencies equal specified allocation low income housing tax credit iii grants specified energy property lieu tax credits sec directs secretary energy grants persons place service certain energy property eligible tax credit producing electricity renewable resources wind biomass solar energy facilities energy tax credit fuel cell geothermal microturbine study economic employment related effects act sec requires comptroller_general submit report house_committee ways_and_means recent national information economic employment effects act title assistance_for_unemployed_workers struggling families assistance_for_unemployed_workers struggling families act subtitle unemployment insurance sec amends supplemental appropriations act amended unemployment compensation extension act extend emergency unemployment compensation euc program december tier-2 augmentation individual emergency unemployment compensation account euca december euca exhausted date extends period emergency unemployment compensation secretary treasury transfer unappropriated funds general_fund_of_the_treasury extended unemployment compensation account employment security administration account sums secretary labor estimates payments states extended euc program costs program administration appropriates funds fiscal year limitation repayment authorizes state enter agreement secretary labor providing additional unemployment compensation including additional week prescribes optional state payment methods requires federal payments states entered agreements cover payments individuals associated additional state administrative expenses appropriates general_fund_of_the_treasury fiscal year limitation funds necessary additional unemployment compensation payments limits coverage federal state agreements weeks unemployment ending january prohibits additional compensation payments individuals entitled january week beginning june additional unemployment compensation payments requirements supplemental appropriations act handling fraud euc amends social_security_act ssa require secretary labor provide unemployment compensation modernization incentive payments fy2009 fy2011 state accounts unemployment_trust_fund transfer amounts reserved federal unemployment account sets forth formula determining state unemployment compensation law requirements governing eligibility incentive payments requires secretary treasury addition amounts transfer fy2009 employment security administration account state account fund determined according specified formula administration state law carrying purposes state receives modernization incentive payment improved outreach individuals eligible regular unemployment compensation virtue state law improvement unemployment benefit unemployment tax operations staff assisted reemployment services unemployment compensation claimants subtitle assistance vulnerable individuals sec amends title temporary_assistance needy families tanf ssa establish treasury emergency contingency fund state temporary_assistance needy families programs emergency fund makes appropriations fund directs secretary health_and_human_services grant emergency fund requesting state quarter fy2009 fy2010 state average monthly assistance caseload quarter exceeds average monthly assistance caseload corresponding quarter state emergency fund base year requires grant excess total state expenditures basic assistance total state expenditures assistance corresponding quarter state emergency fund base year requires grant emergency fund requesting state quarter fy2009 fy2010 state total expenditures non recurrent short term benefits quarter exceeds total expenditures corresponding quarter state emergency fund base year requires grant excess requires grant emergency fund requesting state quarter fy2009 fy2010 state total expenditures subsidized employment quarter exceeds total expenditures corresponding quarter state emergency fund base year requires grant excess limits total payable single state fiscal year contingency fund state welfare programs emergency fund percent state family assistance grant revises pro rata reduction state participation rate mandatory work activities caseload reductions required federal law resulting changes state eligibility criteria changes factor formula reduction relating average monthly number families receiving assistance immediately preceding fiscal year replaces immediately preceding fiscal year year formula year fy2009 fy2010 state emergency fund base directs commissioner_of_social_security time emergency payment calendar individual entitled cash benefit ssa title xvi supplemental security income ssi entitlement ceased specified month period solely individual income income spouse exceeded applicable income limit prescribes formula determining suspends fy2008 fy2010 prohibition payments states respect plans child spousal support collection ssa title child support establishment paternity account amounts expended state support collection performance incentive payments received secretary health_and_human_services allowing additional payments iii health insurance assistance unemployed health insurance assistance unemployed act sec treats individual having paid premium cobra coverage health insurance continuation benefits consolidated_omnibus_budget_reconciliation_act individual pays premium sets forth eligibility periods premium assistance eligibility requirements procedures expedited review denial assistance requires notices eligibility cobra coverage include notice availability premium reduction sets forth notification requirements directs secretary treasury provide rules procedures regulations guidance necessary appropriate prevent fraud abuse title directs secretary labor provide public education enrollment assistance relating premium reduction sets forth reporting requirements amends_the_internal_revenue_code provide reimbursement entity premiums paid plan beneficiaries treating amounts credit requirement entity deposits payroll taxes directs secretary treasury pay entity premiums paid plan beneficiaries exceeds taxes sets forth reporting requirements entities establishes penalty person failure required notify group health plan longer eligible premium reduction prohibits penalty imposed failure reasonable cause willful neglect provides gross income include premium reduction provided title amends employee retirement income security act erisa internal_revenue_code public_health_service_act allow cobra coverage continue past required termination dates employee attained age completed years amends title xix medicaid ssa allow states provide medicaid coverage certain unemployed individuals families including individuals receiving unemployment benefits individuals exhausted unemployment compensation benefits individuals involuntarily unemployed involuntarily separated employment specified dates family gross income exceed specified percentage income official poverty line individuals involuntarily unemployed involuntarily separated employment specified dates members households participating supplemental nutrition assistance program established food_and_nutrition_act_of_2008 makes federal medical assistance percentage fmap items services furnished individuals eligible based section title health information technology health information technology economic clinical health act act subtitle promotion health information technology improving health_care quality safety efficiency sec amends public_health_service_act establish department_of_health_and_human_services hhs office national coordinator health information technology review determine endorse standard implementation specification certification criterion electronic exchange use health information recommended hit standards committee coordinate health information technology policy programs hhs relevant executive branch agencies maintain update federal health strategic plan maintain update internet website information ensure transparency promotion nationwide health information technology infrastructure develop program voluntary certification health information technology compliance applicable certification criteria requires national coordinator report congress additional funding authority required evaluate develop standards implementation specifications certification criteria achieve participation stakeholders adoption nationwide health information technology infrastructure allows electronic use exchange health information prepare report identifies lessons learned major public private health_care systems implementation health information technology assess publish impact health information technology communities health disparities areas high proportion individuals uninsured medically underserved identify practices increase adoption technology health_care providers communities evaluate publish evidence benefits costs electronic use exchange health information assess benefits costs accrue estimate publish resources required annually reach goal utilization electronic health record ehr person united_states national coordinator provide financial assistance defray costs consumer advocacy groups profit entities work public interest participating national technology transfer act national coordinator establish governance mechanism nationwide health information network provides detail federal employees office directs secretary hhs secretary title appoint chief privacy officer office national coordinator advise national coordinator privacy security data stewardship electronic health information coordinate federal agencies state regional efforts foreign countries regard privacy security data stewardship electronic individually identifiable health information establishes hit policy committee policy recommendations national coordinator relating implementation nationwide health information technology infrastructure requires committee recommend policy framework development adoption nationwide health information technology infrastructure recommend areas standards implementation specifications certification criteria needed electronic exchange use health information recommend order priority development harmonization recognition standards specifications criteria establishes hit standards committee recommend national coordinator adoption standards implementation specifications certification criteria electronic exchange use health information provide testing standards specifications national institute standards technology secretary review determine adopt standards specifications criteria provides standard implementation specification adopted shall voluntary respect private entities directs national coordinator support development routine updating provision qualified ehr technology secretary determines needs demands providers substantially adequately met marketplace authorizes national coordinator impose nominal fee adoption health_care provider health information technology system developed certified transfers functions personnel assets liabilities national coordinator health information technology appointed executive order national coordinator appointed act national collaborative hit policy committee hit standards committee provides title effect authorities secretary health_insurance_portability_and_accountability_act hipaa privacy security laws authorizes appropriations office national coordinator health information amends title general_provisions peer_review administrative simplification ssa technical change definition health plan application use adopted health information technology standards reports sec requires federal agency implements acquires upgrades health information technology systems utilize systems products meet adopted standards implementation specifications directs president measures ensure federal activities involving broad collection submission health information consistent standards implementation specifications years directs agency require contracts agreements health_care providers health plans health insurance issuers implement acquire upgrade health information technology systems utilize systems products meet standards implementation requires secretary report appropriate congressional committees actions taken federal private entities facilitate adoption nationwide system electronic use exchange health information barriers adoption system recommendations achieve implementation system provides studies reports congress methods create efficient reimbursement incentives improving health_care quality federally qualified health centers rural health clinics free clinics potential use new aging services technology assist seniors individuals disabilities caregivers aging process subtitle testing health information technology sec requires director national institute standards technology nist test standards implementation specifications developed act ensure efficient implementation use support establishment conformance testing infrastructure include program accredit independent nonfederal laboratories perform requires director nist establish program assistance institutions higher education establish multidisciplinary centers health_care information enterprise integration directs national high performance computing program coordinate federal research development programs related development deployment health information technology including activities related computer infrastructure data_security development large scale distributed reliable computing systems subtitle incentives use health information technology grants loans funding sec requires secretary invest infrastructure necessary allow promote electronic exchange use health information individual united_states consistent goals outlined strategic plan developed national coordinator ensure funds acquisition health information technology meets adopted standards certification criteria directs secretary invest funds different agencies expertise goals support health information technology architecture support nationwide electronic exchange use health information development adoption appropriate certified training best practices integrate health information technology infrastructure tools promotion telemedicine directs secretary acting office national coordinator establish health information technology extension program provide health information technology assistance services requires secretary create health information technology research_center provide technical assistance develop recognize best practices support health information technology provide assistance creation regional centers provide technical assistance information support health information technology authorizes secretary provide financial support regional center requires secretary acting national coordinator establish program facilitate expand electronic movement use health information organizations according nationally recognized standards allows secretary award planning implementation matching grants state qualified state designated entity authorizes national coordinator award grants states indian tribes establishment programs loans health_care providers support certified ehr technology authorizes secretary award matching grants carry demonstration projects develop academic curricula integrating qualified health information technology clinical education health professionals directs secretary provide assistance institutions higher education establish expand medical heath informatics education programs health_care information technology students ensure rapid effective utilization development heath information technologies requires national coordinator annually evaluate activities subtitle implement lessons learned authorizes appropriations fy2009 medicare program sec amends title xviii medicare ssa establish specified incentive payments certain eligible physicians adopt use certified ehr technology meaningfully beginning medicare payments eligible professional meaningful ehr user beginning certain circumstances compliance meaningful ehr requirements result significant hardship applies payment incentives certain medicareadvantage organizations adoption meaningful use establishes incentive payments certain eligible hospitals adopt meaningfully use certified ehr technology beginning market basket update eligible hospital adopted certified system beginning certain circumstances compliance meaningful ehr requirements result significant prohibits taking payment incentives act account computation monthly medicare premiums individuals makes medicare_improvement_fund available increases conversion factor formula determining payment physicians services makes appropriations fy2009 fy2019 secretary center medicare medicaid_services program management account implementation instructs secretary study report congress extent manner payment incentives funding implementing certified ehr technology health_care providers receiving minimal payment incentives funding act ssa title xviii medicare xix medicaid purposes iii medicaid funding sec amends ssa title xix medicaid establish incentive payments encourage adoption use medicaid providers certified ehr technology certified meeting certain standards places limitations payments allowable purchase maintenance costs records payments based makes fully reimbursable federal_government state spending payments providers adoption operation certified ehr technology makes state costs administering program reimbursable federal_government makes appropriations fy2009 fy2019 secretary center medicare medicaid_services program management account implementation subtitle privacy improved privacy provisions security provisions sec applies regulations establishing safeguards protection electronic protected health information business associates covered entity applies business associates penalties failure comply requirements protection health information requires secretary annually issue guidance effective appropriate technical safeguards security standards use protecting health requires entity handles unsecured protected health information notify individual security breach information applies requirements business associates entities sets forth requirements notifications including requirements concerning timeliness method content requires notice secretary breaches including immediate notice breaches involving individuals requires secretary annually report congress breaches protected health requires secretary designate individual hhs regional office offer guidance education covered entities business associates individuals rights responsibilities related federal privacy security requirements protected health information directs office civil rights hhs develop maintain national education initiative enhance public transparency uses protected health treats business associates manner covered entities purposes protection health requires covered entity comply individual request restrict disclosure protected health information disclosure health plan purposes carrying payment health_care operations protected health information pertains solely health_care item service health_care provider involved paid pocket requires covered entities limit use disclosure request protected health information limited data set minimum necessary accomplish intended purpose gives individuals right accounting disclosures including disclosures carry treatment payment health_care operations directs secretary promulgate regulations eliminate definition health_care operations activities reasonably efficiently conducted use information identified require valid authorization use disclosure prohibits sale protected health information individual covered entity obtained individual valid authorization includes specification protected health information exchanged remuneration entity receiving individual information sets forth exceptions including information research public health activities treatment individual health_care operations gives individuals right obtain electronic medical records electronic prohibits covered entity business associate receiving direct indirect payment exchange certain types communication valid authorization recipient sets forth requirements notification individuals federal_trade_commission ftc following discovery breach security identifiable health information personal health record deems violation requirements unfair deceptive act practice violation federal_trade_commission requires organizations provide data transmission protected health information require routine access information enter written contracts treated business associate applies requirement vendors allow covered entity offer personal health record patients ehr sec amends title general_provisions peer_review administrative simplification ssa consider person including employee individual obtained disclosed individually identifiable health information violation hipaa information maintained covered entity individual obtained disclosed information requires secretary impose penalty violations hipaa privacy provisions willful neglect formally investigate complaint violation preliminary investigation indicates possible violation willful neglect directs comptroller_general submit secretary report including recommendations methodology individual harmed hipaa violation receive percentage civil monetary penalty monetary settlement collected respect offense directs secretary establish methodology sets forth varying financial penalties hipaa violations based provides enforcement hipaa provisions state attorneys general civil action sets forth damages suit requires prior written notice action requires secretary provide periodic audits ensure covered entities business associates complying privacy requirements relationship laws regulatory references effective date reports sec applies hipaa preemption state law provisions act provides standards governing privacy security individually identifiable health information promulgated secretary hipaa remain effect extent consistent act sec requires secretary annually prepare report concerning complaints alleged violations health information provisions received secretary directs secretary submit congress recommendations identify requirements relating security privacy notification case breach security privacy applied entities including vendors personal health records determine federal agency best equipped enforce requirements requires secretary issue guidance best implement requirements identification protected health information directs comptroller_general report congress best practices related disclosure health_care providers protected health information individual purposes treatment subtitle miscellaneous medicare provisions sec prohibits secretary phasing eliminating budget neutrality adjustment factor medicare hospice wage index october requires secretary apply final index fy2009 reduction budget neutrality adjustment factor provides non application phased indirect medical education ime adjustment factor secretary transfer certain funds centers medicare medicaid_services program management account implement makes technical corrections medicare medicaid schip extension act respect long-term_care hospitals


Summary: Strategic Targeted American Recovery and Transition Act - Designates: (1) each amount in this Act as an emergency requirement, necessary to meet certain emergency needs in accordance with the FY2008-FY2009 congressional budget resolutions; and (2) as an emergency for Pay-As-You-Go (PAYGO) principles. Establishes use-it-or-lose-it requirements for grantees. Requires them to enter into contracts or other binding commitments within one year after enactment of this Act, or within nine months after the grant is awarded, whichever is later, to make use of 100% of such funds. Requires agency recovery or deobligation and redistribution of uncommitted funds. Makes all funds appropriated by this Act available for obligation through FY2010, unless expressly provided otherwise. Makes additional appropriations to specified federal agency and departmental Offices of Inspector General. Appropriates additional amounts to the Government Accountability Office (GAO). Prohibits the use of funds for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron and steel used in the project is domestic, except in certain circumstances. Requires publication on the website Recovery.gov of: (1) all federal agency plans for using funds made available in this Act; and (2) all federal, state, or local agency public notices regarding funds obligated to particular infrastructure investments. Prescribes review and reporting requirements for inspectors general of federal departments or executive agencies, the GAO, and the Chairman of the Council of Economic Advisers. Establishes the Recovery Act Accountability and Transparency Board to: (1) coordinate and conduct oversight of federal spending under this Act to prevent waste, fraud, and abuse; and (2) establish the Recovery.gov website. Places limitations on the length of certain noncompetitive contracts. Grants the Comptroller General and the Offices of Inspector General access to certain contractors' or subcontractors' records or employees. Prohibits reprisals against state and local government and contractor whistleblowers. Makes supplemental appropriations for FY2009 to: (1) the Department of Labor (DOL), Employment and Training Administration; (2) the Department of Education; and (3) the Department of Transportation (DOT). American Recovery and Reinvestment Tax Act of 2009 - Amends the Internal Revenue Code to increase: (1) to 45% the rate of the earned income tax credit in 2009 or 2010 for taxpayers with three or more qualifying children; (2) the threshold amount for the phase-out of such credit for married couples filing jointly; and (3) the refundable portion of the child tax credit in 2009 and 2010. Extends for one year the 50% bonus depreciation allowance for specified types of depreciable property and through 2009 the increased expensing allowance ($125,000) for depreciable business assets. Allows a work opportunity tax credit for unemployed veterans and disconnected youth (certain youth who are not regularly employed or attending school) hired in 2009 or 2010. Repeals the requirement that federal, state, and local governmental entities withhold 3% of payments to contractors who provide goods and services to such entities.

strategic targeted american recovery transition act designates act emergency requirement necessary meet certain emergency needs accordance fy2008 fy2009 congressional_budget resolutions emergency pay paygo principles establishes use lose requirements grantees requires enter contracts binding commitments year enactment act months grant awarded whichever later use funds requires agency recovery redistribution funds makes funds appropriated act available obligation fy2010 expressly provided makes additional appropriations specified federal agency departmental offices inspector_general appropriates additional amounts government_accountability_office gao prohibits use funds project construction alteration maintenance repair public building public work iron steel project domestic certain circumstances requires publication website federal agency plans funds available act federal state local agency public notices funds obligated particular infrastructure investments prescribes review reporting requirements inspectors_general federal departments executive agencies gao chairman council economic advisers establishes recovery_act accountability transparency board coordinate conduct oversight federal spending act prevent waste fraud abuse establish website places limitations length certain noncompetitive contracts grants comptroller_general offices inspector_general access certain contractors subcontractors records employees prohibits reprisals state local government contractor whistleblowers makes supplemental appropriations fy2009 department_of_labor dol employment_and_training_administration department_of_education department_of_transportation dot american_recovery_and_reinvestment_tax_act amends_the_internal_revenue_code increase rate earned income tax credit taxpayers qualifying children threshold phase credit married couples filing jointly refundable portion child tax credit extends year bonus depreciation allowance specified types depreciable property increased expensing allowance depreciable business assets allows work opportunity tax credit unemployed veterans disconnected youth certain youth regularly employed attending school hired repeals requirement federal state local governmental entities withhold payments contractors provide goods services entities


Summary: No Cost Stimulus Act of 2009 - Deems the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 issued by the Secretary of the Interior approved as a final oil and gas leasing program under the Outer Continental Shelf Lands Act (OCSLA). Deems the Secretary to have issued a final environmental impact statement for the program under the National Environmental Policy Act of 1969 (NEPA). Directs the Secretary to conduct a lease sale in each outer Continental Shelf (OCS) planning area for which there is a commercial interest in purchasing federal oil and gas production leases. Authorizes the Secretary to conduct commercial lease sales of federally-owned resources to: (1) produce renewable energy; or (2) cultivate marine organisms in their natural habitat. Amends OCSLA to direct the Secretary to develop: (1) a plan to address streamlining the process of making payments to states; and (2) a procedure to provide expedited funding to projects. Amends the Submerged Lands Act to extend from three geographical miles to 12 nautical miles a coastal state's allowable seaward boundary. Authorizes the leasing of land within the 1002 Coastal Plain Area of Alaska to any person qualified to obtain a lease for deposits of oil and gas under the Mineral Leasing Act. Prescribes procedures for lease sales and grants of leases. Directs the Secretary to administer the leasing program, with respect to Coastal Plain environmental protection, according to the No Significant Adverse Effect Standard. Establishes the Coastal Plain Local Government Impact Aid Assistance Fund to finance local government impact aid and community service assistance. Establishes an Arctic National Wildlife Refuge (ANWR) Alternative Energy Trust Fund. Amends the Oil Shale, Tar Sands, and Other Strategic Unconventional Fuels Act of 2005 to require the Secretary to conduct related lease sales in any state during any period for which there is sufficient support and interest in the state in the development of tar sands and oil shale resources. Amends the Atomic Energy Act of 1954 to repeal the requirement of 30 days' public notice before a hearing on each application for a construction permit for a new new nuclear power plant. Grants the U.S. District Court for the District of Columbia exclusive jurisdiction to hear all causes and claims arising from any covered project of federal land leasing for exploitation of oil, natural gas, or any other source or form of energy. Amends NEPA to require completion and review of environmental impact statements within 270 days after their commencement or the action concerned shall be considered a final agency action with no significant environmental impact. Amends the Clean Air Act to declare that carbon dioxide, methane from agriculture or livestock, or water vapor are not air pollutants. Amends the Endangered Species Act of 1973 (ESA) to require the Secretary concerned, upon the declaration of an emergency by a state governor, for the duration of the emergency, to exempt from the prohibition against taking, and against adverse modification of critical habitat, any action reasonably necessary to avoid or ameliorate the impact of the emergency, including the operation of any water supply or flood control project by a federal agency. Prohibits consideration of the impact of greenhouse gas on any species of fish or wildlife or plant for any purpose in the implementation of the ESA.

cost stimulus act deems draft proposed outer_continental_shelf oil gas leasing program issued secretary interior approved final oil gas leasing program outer_continental_shelf_lands_act ocsla deems secretary issued final environmental impact statement program national_environmental_policy_act nepa directs secretary conduct lease_sale outer_continental_shelf ocs planning area commercial interest purchasing federal oil gas production leases authorizes secretary conduct commercial lease sales federally owned resources produce renewable energy marine organisms natural habitat amends ocsla direct secretary develop plan address streamlining process making payments states procedure provide expedited funding projects amends submerged lands act extend geographical miles nautical miles coastal state allowable seaward boundary authorizes leasing land coastal_plain area alaska person qualified obtain lease deposits oil gas mineral_leasing_act prescribes procedures lease sales grants leases directs secretary administer leasing program respect coastal_plain environmental protection according significant adverse effect standard establishes coastal_plain_local_government_impact_aid_assistance_fund finance local government impact aid community service assistance establishes arctic_national_wildlife_refuge anwr alternative energy trust_fund amends oil_shale tar_sands strategic unconventional fuels act require secretary conduct related lease sales state period sufficient support interest state development tar_sands oil_shale resources amends atomic energy act repeal requirement days public notice hearing application construction permit new new nuclear power plant grants district_court district_of_columbia exclusive jurisdiction hear causes claims arising covered project federal land leasing exploitation oil natural gas source form energy amends nepa require completion review environmental impact statements days commencement action concerned shall considered final agency action significant environmental impact amends clean_air act declare carbon dioxide methane agriculture livestock water vapor air pollutants amends endangered species act esa require secretary concerned declaration emergency state governor duration emergency exempt prohibition taking adverse modification critical habitat action reasonably necessary avoid ameliorate impact emergency including operation water supply flood control project federal agency prohibits consideration impact greenhouse gas species fish wildlife plant purpose implementation esa


Summary: TARP and ARRA Reporting and Waste Prevention Act - Requires each public or private entity to provide a detailed report to the Secretary of the Treasury upon either: (1) receipt or redistribution of any funds under title I (Troubled Asset Relief Program [TARP]) of the Emergency Economic Stabilization Act of 2008 (EESA) or the American Recovery and Reinvestment Act of 2009 (ARRA); or (2) entering into a contract for projects or services funded by TARP or ARRA. Requires a public or private entity that redistributes any TARP or ARRA funds to another public or private entity to give the redistributee notice that: (1) such funds are a redistribution of either TARP funds or ARRA funds; and (2) the redistributee may be required to report to the Secretary. Instructs the Secretary to: (1) establish a database to hold all such reported information; (2) make the database information available to the public on the website recovery.gov; and (3) establish a national toll-free telephone hotline number for the public to report waste, fraud, or abuse related to either TARP or ARRA funds. Sets forth whistleblower protections. Amends ARRA to require the Recovery Accountability and Transparency Board, if it requests that an inspector general conduct or refrain from conducting an audit investigation, to make such request available to the public on the website recovery.gov.

tarp arra reporting waste prevention act_-_requires public private entity provide detailed report secretary treasury receipt redistribution funds title troubled_asset_relief_program tarp emergency_economic_stabilization_act eesa american_recovery_and_reinvestment_act arra entering contract projects services funded tarp arra requires public private entity tarp arra funds public private entity notice funds redistribution tarp funds arra funds required report secretary instructs secretary establish database hold reported information database information available public website establish national toll free telephone hotline number public report waste fraud abuse related tarp arra funds sets forth whistleblower protections amends arra require recovery accountability transparency board requests inspector_general conduct refrain conducting audit investigation request available public website


Summary: Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; and (2) increase the amount of such credit for taxpayers who earn more than 50% of their gross receipts from domestic production activities.

amends_the_internal_revenue_code permanent tax credit increasing research activities increase credit taxpayers earn gross receipts domestic production activities


Summary: Securing America's Future Economy Commission Act or SAFE Commission Act - Establishes the Securing America's Future Economy (SAFE) Commission to develop legislation designed to address: (1) the unsustainable imbalance between long-term federal spending commitments and projected revenues; (2) increases in net national savings to provide for domestic investment and economic growth; (3) the implications of foreign ownership of federally issued debt instruments; and (4) revision of the budget process to place greater emphasis on long-term fiscal issues. Requires the Commission to: (1) develop one or two methods for estimating the cost of legislation as an alternative to the current Congressional Budget Office (CBO) method; and (2) hold at least one town-hall style public hearing within each federal reserve district. Requires the Commission to submit a legislative proposal to Congress and the President. Authorizes the President to submit to Congress an alternative proposal. Authorizes the Committee on the Budget of either chamber to publish its own alternative proposal in the Congressional Record. Sets forth procedures for consideration of such legislation. Requires CBO to prepare a long-term cost estimate and have it published in the Congressional Record as expeditiously as possible whenever requested to do so by the Commission, the President, or the chairman or ranking minority member of the Committee on the Budget of either chamber.

securing_america future economy commission act safe commission act establishes securing_america future economy safe commission develop legislation designed address unsustainable imbalance long term federal spending commitments projected revenues increases net national savings provide domestic investment economic growth implications foreign ownership federally issued debt instruments revision budget process place greater emphasis long term fiscal issues requires commission develop methods estimating cost legislation alternative current congressional_budget_office cbo method hold town hall style public hearing federal_reserve district requires commission submit legislative proposal congress president authorizes president submit congress alternative proposal authorizes committee budget chamber publish alternative proposal congressional_record sets forth procedures consideration legislation requires cbo prepare long term cost estimate published congressional_record expeditiously possible requested commission president chairman ranking minority member committee budget chamber


Summary: Financial and Economic Literacy Improvement Act of 2009 - Amends the Elementary and Secondary Education Act of 1965 to direct the Secretary of Education to award formula matching grants to states or partnerships between states, experienced nonprofit providers of financial and economic literacy education, and experienced nonprofit providers of teacher training in such fields. Requires grantees to use 25% of the grant funds to: (1) develop financial and economic literacy standards and assessments for at least three grade levels; (2) create teacher training programs to embed financial and economic literacy education into core academic subjects; and (3) evaluate the impact such education has on students' financial and economic literacy. Requires the remaining grant funds to be used for subgrants to local educational agencies (LEAs) or partnerships between LEAs and community organizations, local businesses, or other educational entities to implement such financial literacy activities, including student assessments and teacher training. Directs the Secretary to maintain a Financial and Economic Literacy and Economic Education Clearinghouse of best practices, tools, and instructional materials that are aligned with voluntary nationally recognized curriculum standards in such areas. Amends the Higher Education Act of 1965 to direct the Secretary to award competitive grants to institutions of higher education (IHEs) or partnerships between IHEs, experienced nonprofit providers of financial and economic literacy education, and experienced nonprofit providers of teacher training in such fields for activities that increase student knowledge in consumer, economic, and personal financial concepts.

financial economic literacy improvement act amends elementary secondary education act direct secretary education award formula matching grants states partnerships states experienced nonprofit providers financial economic literacy education experienced nonprofit providers teacher training fields requires grantees use grant funds develop financial economic literacy standards assessments grade levels create teacher training programs embed financial economic literacy education core academic subjects evaluate impact education students financial economic literacy requires remaining grant funds subgrants local educational agencies leas partnerships leas community organizations local businesses educational entities implement financial literacy activities including student assessments teacher training directs secretary maintain financial economic literacy economic education clearinghouse best practices tools instructional materials aligned voluntary nationally recognized curriculum standards areas amends higher education act direct secretary award competitive grants institutions higher education ihes partnerships ihes experienced nonprofit providers financial economic literacy education experienced nonprofit providers teacher training fields activities increase student knowledge consumer economic personal financial concepts


Summary: Financial Markets Commission Act of 2009 - Establishes in the legislative branch the Financial Markets Commission to: (1) examine all causes, domestic and global, of the current financial and economic crisis in the United States, including the collapse of major financial and commercial firms and the deterioration of the credit and housing markets; and (2) investigate the role in the crisis, if any, of the Securities and Exchange Commission (SEC), nationally recognized statistical rating organizations, the Commodity Futures Trading Commission (CFTC), the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac), trading facilities for commodities and self-regulatory organizations, the federal banking agencies, any financial or commercial corporation, partnership, or entity, and any other governmental or non-governmental entity. Requires the Commission to: (1) report its findings and recommendations to the President and Congress; and (2) refer to the U.S. Attorney General and any appropriate state attorney general any person that the Commission finds may have violated federal laws in relation to the crisis.

financial markets commission act establishes legislative branch financial markets commission examine causes domestic global current financial economic crisis united_states including collapse major financial commercial firms deterioration credit housing markets investigate role crisis securities_and_exchange_commission sec nationally recognized statistical rating organizations commodity_futures_trading_commission cftc federal_national_mortgage_association fannie_mae federal_home_loan_mortgage_corporation freddie_mac trading facilities commodities self regulatory organizations federal banking agencies financial commercial corporation partnership entity governmental non governmental entity requires commission report findings recommendations president congress refer attorney general appropriate state attorney general person commission finds violated federal laws relation crisis


Summary: Auto Dealers' Pension Fairness Act of 2009 - Requires the Presidential Task Force on the Auto Industry to report to Congress on the closing of vehicle dealerships in connection with the commencement of bankruptcy proceedings for Chrysler Corporation and General Motors Corporation in 2009. Declares that during a specified period no withdrawal liability to a multiemployer pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA), in connection with bankruptcy proceedings commenced in 2009, may be imposed on any contributing sponsor by reason of the closing of a Chrysler or General Motors vehicle dealership the sponsor owned or operated. Declares further that any payment of existing withdrawal liability imposed before such period as a result of a dealership closure shall not be payable.

auto dealers pension fairness act requires presidential task_force auto industry report congress closing vehicle connection commencement bankruptcy proceedings corporation general motors corporation declares specified period withdrawal liability multiemployer pension benefit plan employee retirement income security act erisa connection bankruptcy proceedings commenced imposed contributing sponsor reason closing general motors vehicle sponsor owned operated declares payment existing withdrawal liability imposed period result closure shall payable


Summary: Automobile Dealer Economic Rights Restoration Act of 2009 - Prohibits any automobile manufacturer (manufacturer) in which the federal government has a financial or ownership interest from depriving an automobile dealer (dealer) of its economic rights under a dealer agreement. Requires the manufacturer to assume (or assign to a successor) each agreement in existence before the commencement of a federal bankruptcy case by the manufacturer. Directs any such manufacturer, if a valid dealer agreement is not assumed or assigned, to require the new entity created in the bankruptcy case to enter into a new agreement, under the same terms.

automobile dealer economic rights restoration act prohibits automobile manufacturer manufacturer federal_government financial ownership interest automobile dealer dealer economic rights dealer agreement requires manufacturer assume assign successor agreement existence commencement federal bankruptcy case manufacturer directs manufacturer valid dealer agreement assumed assigned require new entity created bankruptcy case enter new agreement terms


Summary: Taxpayer Repayment Act of 2009 - Directs the Secretary of the Treasury to develop, and provide Congress with, a strategy and timeline for financial institutions to repay Troubled Asset Relief Program (TARP) funds.

taxpayer repayment act directs secretary treasury develop provide congress strategy timeline financial institutions repay troubled_asset_relief_program tarp funds


Summary: Amends the Emergency Economic Stabilization Act of 2008 (EESA) to allow recipients of Troubled Asset Relief Program (TARP) funds to repay such funds if they will be well capitalized after such repayment, as determined by the federal banking agency having supervisory authority over such recipients. Eliminates the requirement that the Secretary of the Treasury liquidate warrants associated with repaid TARP funds at the current market price.

amends emergency_economic_stabilization_act eesa allow recipients troubled_asset_relief_program tarp funds repay funds capitalized repayment determined federal banking agency having supervisory authority recipients eliminates requirement secretary treasury liquidate warrants associated repaid tarp funds current market price


Summary: American Commercial Ethanol Fairness Act of 2009- Amends the Internal Revenue Code to expand the tax credit for alcohol used as fuel to include ethanol used in tetra ethyl ortho silicate (TEOS) production. Allows taxpayers a credit for 45 cents per gallon of alcohol which is ethanol used in the production of TEOS. Requires that the TEOS be manufactured in the United States and sold in a trade or business of the taxpayer.

american commercial ethanol fairness act amends_the_internal_revenue_code expand tax credit alcohol fuel include ethanol ethyl production allows taxpayers credit cents gallon alcohol ethanol production requires manufactured united_states sold trade business taxpayer


Summary: Taxpayers' Assets Recoupment Act of 2009 - Amends the Emergency Economic Stabilization Act of 2008 (EESA) to: (1) terminate the authority of the Secretary of the Treasury with respect to the Troubled Asset Relief Program (TARP) upon enactment of this Act; (2) require that TARP repayments and profits be deposited into a certain account in the Treasury to pay down the national debt; and (3) require each financial institution receiving TARP funds to report biannually on how it is using them.

taxpayers assets recoupment act amends emergency_economic_stabilization_act eesa terminate authority secretary treasury respect troubled_asset_relief_program tarp enactment act require tarp repayments profits deposited certain account treasury pay national debt require financial institution receiving tarp funds report biannually