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Title II — Healthier communities and workplaces

S. 39 · 113th Congress · Jan 22, 2013 · Lineage

II Healthier communities and workplaces

A Creating healthier communities

Sec. 201 Technical assistance for the development of joint/shared use agreements

(a)
In general— The Secretary of Health and Human Services, in coordination with the Secretary of Education and in consultation with leading national experts and organizations advancing healthy living in the school environment, shall develop and disseminate guidelines and best practices, including model documents, and provide technical assistance to elementary and secondary schools to assist such schools with the development of joint/shared use agreements so as to address liability, operational and management, and cost issues that may otherwise impede the ability of community members to use school facilities for recreational and nutritional purposes during nonschool hours.
(b)
Definition— In this section, the term joint/shared use agreement means a formal agreement between an elementary or secondary school and another entity relating to the use of the school's facilities, equipment, or property, including recreational and food services facilities, equipment, and property, by individuals other than the school's students or staff.

Sec. 202 Community sports programs for individuals with disabilities

Part P of title III of the Public Health Service Act (42 U.S.C. 280g et seq.) is amended by adding at the end the following:

“399V–6. Community sports programs for individuals with disabilities

“(a) In general

“(1) Individual with a disability defined—For purposes of this section, the term individual with a disability means any person who has a disability as defined in section 3 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12102).

“(2) Individual with a physical disability—The term individual with a physical disability means an individual with a disability that has a physical or visual disability.

“(3) Community sports grants program—The Secretary, in collaboration with the National Advisory Committee on Community Sports Programs for Individuals with Disabilities, may award grants on a competitive basis to public and nonprofit private entities to implement community-based, sports and athletic programs for individuals with disabilities, including youth with disabilities.

“(b) Application—To be eligible to receive a grant under this section, a public or nonprofit private entity shall submit to the Secretary an application at such time, in such manner, and containing such agreements, assurances, and information as the Secretary determines to be necessary to carry out this section.

“(c) Authorized activities—Amounts awarded under a grant under subsection (a) shall be used for—

“(1) community-based sports programs, leagues, or competitions in individual or team sports for individuals with physical disabilities;

“(2) regional sports programs or competitions in individual or team sports for individuals with physical disabilities;

“(3) the development of competitive team and individual sports programs for individuals with disabilities at the high school and collegiate level; or

“(4) the development of mentoring programs to encourage participation in sports programs for individuals with disabilities, including individuals with recently acquired disabilities.

“(d) Priorities

“(1) Advisory committee—The Secretary shall establish a National Advisory Committee on Community Sports Programs for Individuals with Disabilities that shall—

“(A) establish priorities for the implementation of this section;

“(B) review grant proposals;

“(C) make recommendations for distribution of the available appropriated funds to specific applicants; and

“(D) annually evaluate the progress of programs carried out under this section in implementing such priorities.

“(2) Representation—The Advisory Committee established under paragraph (1) shall include representatives of—

“(A) the Department of Health and Human Services Administration for Community Living;

“(B) the United States Surgeon General;

“(C) the Centers for Disease Control and Prevention;

“(D) disabled sports organizations;

“(E) organizations that represent the interests of individuals with disabilities; and

“(F) individuals with disabilities (including athletes with physical disabilities) or their family members.

“(e) Dissemination of information—The Secretary shall disseminate information about the availability of grants under this section in a manner that is designed to reach public entities and nonprofit private organizations that are dedicated to providing outreach, advocacy, or independent living services to individuals with disabilities.

“(f) Technical assistance—The Secretary, in conjunction with the United States Olympic Committee and disabled sports organizations, shall establish a technical assistance center to provide training, support, and information to grantees under this section on establishing and operating community sports programs for individuals with disabilities.

“(g) Report to congress—Not later than 180 days after the date of the enactment of this section, and annually thereafter, the Secretary shall submit to Congress a report summarizing activities, findings, outcomes, and recommendations resulting from the grant projects funded under this section during the year for which the report is being prepared.

“(h) Authorization of appropriations

“(1) In general—To carry out this section, there are authorized to be appropriated such sums as may be necessary.

“(2) Limitation—Not to exceed 10 percent of the amount appropriated in each fiscal year shall be used to carry out activities under subsection (c)(4).”

Sec. 203 Community gardens

Subtitle D of title X of the Food, Conservation, and Energy Act of 2008 (Public Law 110–246; 122 Stat. 2109) is amended by adding at the end the following:

“10405. Community garden grant program

“(a) Definitions—In this section:

“(1) Eligible entity—The term eligible entity means—

“(A) a nonprofit organization; or

“(B) a unit of general local government, or tribal government, located on tribal land or in a low-income community.

“(2) Low-income community—The term low-income community means—

“(A) a community in which not less than 50 percent of children are eligible for free or reduced priced meals under the Richard B. Russell National School Lunch Act (42 U.S.C. 1751 et seq.); or

“(B) any other community determined by the Secretary to be low-income for purposes of this section.

“(3) Unit of general local government—The term “unit of general local government” has the meaning given the term in section 102 of the Housing and Community Development Act of 1974 (42 U.S.C. 5302).

“(b) Program established—Using such amounts as are appropriated to carry out this section, the Secretary shall award grants to eligible entities to expand, establish, or maintain community gardens.

“(c) Application—To be considered for a grant under this section, an eligible entity shall submit to the Secretary an application at such time, in such manner, and containing such information as the Secretary may require, including—

“(1) an assurance that priority for hiring for jobs created by the expansion, establishment, or maintenance of a community garden funded with a grant received under this section will be given to individuals who reside in the community in which the garden is located; and

“(2) a demonstration that the eligible entity is committed to providing non-Federal financial or in-kind support (such as providing a water supply) for the community garden for which the entity receives funds under this section.”

Sec. 204 Physical activity guidelines for Americans

(a)
Report—
(1)
In general— At least every 10 years, the Secretary of Health and Human Services (in this section referred to as the “Secretary”) shall publish a report entitled “Physical Activity Guidelines for Americans”. Each such report shall contain physical activity information and guidelines for the general public, and shall be promoted by each Federal agency in carrying out any Federal health program. Not later than 5 years after the publication of the first such report, and every 10 years thereafter, the Secretary shall publish a report highlighting the best practices and continuing issues in the physical activity arena, which may focus on a particular group, subsection, or other division of the general public or a particular issue relating to the physical activity of Americans.
(2)
Basis of guidelines— The information and guidelines contained in each report required under paragraph (1) shall be based on the preponderance of the scientific and medical knowledge which is current at the time the report is prepared, and shall include guidelines for identified population subgroups, including children, if the preponderance of scientific and medical knowledge indicates those subgroups require different levels of physical activity.
(b)
Approval by Secretary—
(1)
Review— Any Federal agency that proposes to issue any physical activity guidance for the general population or identified population subgroups shall submit the text of such guidance to the Secretary for a 60-day review period.
(2)
Basis of review—
(A)
In general— During the 60-day review period established in paragraph (1), the Secretary shall review and approve or disapprove such guidance to assure that the guidance either is consistent with the “Physical Activity Guidelines for Americans” or that the guidance is based on medical or new scientific knowledge which is determined to be valid by the Secretary. If after such 60-day review period the Secretary has not notified the proposing agency that such guidance has been disapproved, then such guidance may be issued by the agency. If the Secretary disapproves such guidance, it shall be returned to the agency. If the Secretary finds that such guidance is inconsistent with the “Physical Activity Guidelines for Americans” and so notifies the proposing agency, such agency shall follow the procedures set forth in this subsection before disseminating such proposal to the public in final form. If after such 60-day period, the Secretary disapproves such guidance as inconsistent with the “Physical Activity Guidelines for Americans” the proposing agency shall—
(i)
publish a notice in the Federal Register of the availability of the full text of the proposal and the preamble of such proposal which shall explain the basis and purpose for the proposed physical activity guidance;
(ii)
provide in such notice for a public comment period of 30 days; and
(iii)
make available for public inspection and copying during normal business hours any comment received by the agency during such comment period.
(B)
Review of comments— After review of comments received during the comment period, the Secretary may approve for dissemination by the proposing agency a final version of such physical activity guidance along with an explanation of the basis and purpose for the final guidance which addresses significant and substantive comments as determined by the proposing agency.
(C)
Announcement— Any such final physical activity guidance to be disseminated under subparagraph (B) shall be announced in a notice published in the Federal Register, before public dissemination along with an address where copies may be obtained.
(D)
Notification of disapproval— If after the 30-day period for comment as provided under subparagraph (A)(ii), the Secretary disapproves a proposed physical activity guidance, the Secretary shall notify the Federal agency submitting such guidance of such disapproval, and such guidance may not be issued, except as provided in subparagraph (E).
(E)
Review of disapproval— If a proposed physical activity guidance is disapproved by the Secretary under subparagraph (D), the Federal agency proposing such guidance may, within 15 days after receiving notification of such disapproval under subparagraph (D), request the Secretary to review such disapproval. Within 15 days after receiving a request for such a review, the Secretary shall conduct such review. If, pursuant to such review, the Secretary approves such proposed physical activity guidance, such guidance may be issued by the Federal agency.
(3)
Definitions— In this subsection:
(A)
The term physical activity guidance for the general population does not include any rule or regulation issued by a Federal agency.
(B)
The term identified population subgroups shall include, but not be limited to, groups based on factors such as age, sex, race, or physical disability.
(c)
Existing authority not affected— This section does not place any limitations on—
(1)
the conduct or support of any scientific or medical research by any Federal agency; or
(2)
the presentation of any scientific or medical findings or the exchange or review of scientific or medical information by any Federal agency.

Sec. 205 Tobacco tax increase and parity

(a)
Short Title— This section may be cited as the “Saving Lives by Lowering Tobacco Use Act”.
(b)
Increase in excise tax on small cigars and cigarettes—
(1)
Small cigars— Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking “$50.33” and inserting “$100.50”.
(2)
Cigarettes— Section 5701(b) of such Code is amended—
(A)
by striking “$50.33” in paragraph (1) and inserting “$100.50”, and
(B)
by striking “$105.69” in paragraph (2) and inserting “$211.04”.
(c)
Tax parity for pipe tobacco and roll-Your-Own tobacco—
(1)
Pipe tobacco— Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking “$2.8311 cents” and inserting “$49.55”.
(2)
Roll-your-own tobacco— Section 5701(g) of such Code is amended by striking “$24.78” and inserting “$49.55”.
(d)
Clarification of definition of small cigars— Paragraphs (1) and (2) of section 5701(a) of the Internal Revenue Code of 1986 are each amended by striking “three pounds per thousand” and inserting “four and one-half pounds per thousand”.
(e)
Clarification of definition of cigarette— Paragraph (2) of section 5702(b) of the Internal Revenue Code of 1986 is amended by inserting before the final period the following: “, which includes any roll for smoking containing tobacco that weighs no more than four and a half pounds per thousand, unless it is wrapped in whole tobacco leaf and does not have a cellulose acetate or other cigarette-style filter”.
(f)
Tax parity for smokeless tobacco—
(1)
In general— Section 5701(e) of the Internal Revenue Code of 1986 is amended—
(A)
in paragraph (1), by striking “$1.51” and inserting “$26.79”;
(B)
in paragraph (2), by striking “50.33 cents” and inserting “$10.72”; and
(C)
by adding at the end the following:

“(3) Smokeless tobacco sold in discrete single-use units—On discrete single-use units, $100.50 per each 1,000 single-use units.”

(2)
Discrete single-use unit— Section 5702(m) of such Code is amended—
(A)
in paragraph (1), by striking “or chewing tobacco” and inserting “chewing tobacco, discrete single-use unit”;
(B)
in paragraphs (2) and (3), by inserting “that is not a discrete single-use unit” before the period in each such paragraph; and
(C)
by adding at the end the following:

“(4) Discrete single-use unit—The term discrete single-use unit means any product containing tobacco that—

“(A) is intended or expected to be consumed without being combusted; and

“(B) is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single-dose unit.”

(3)
Other tobacco products— Section 5701 of such Code is amended by adding at the end the following new subsection:

“(i) Other tobacco products—Any product not otherwise described under this section that has been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Control Act shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary.”

(g)
Clarifying other tobacco tax definitions—
(1)
Tobacco product definition— Section 5702(c) of the Internal Revenue Code of 1986 is amended by inserting before the period the following: “, and any other product containing tobacco that is intended or expected to be consumed”.
(2)
Cigarette tube definition— Section 5702(f) of such Code is amended by inserting before the period “or cigars”.
(3)
Importer definition— Section 5702(k) of such Code is amended by inserting “or any other tobacco product” after “cigars or cigarettes”.
(4)
Pipe tobacco definition— Section 5702(n) of such Code is amended—
(A)
by striking “The term” and inserting the following:

“(1) In general—The term”

(B)
by adding at the end the following:

“(2) Roll-your-own tobacco—Any tobacco that meets the definition under both this subsection and section 5702(o) shall be treated as roll-your-own tobacco under section 5702(o).

“(3) Exception—Paragraph (2) shall not apply to a product that, as of January 1, 2009, was either commercially marketed in the United States in packaging that bore, pursuant to part 40 or 41 of title 27, Code of Federal Regulations, a designation as “pipe tobacco” or “Tax Class L”, or is substantially equivalent to such product, provided that such product is widely used as pipe tobacco.”

(h)
Inflation adjustment— Section 5701 of the Internal Revenue Code of 1986, as amended by subsection (f)(3), is amended by adding at the end the following new subsection:

“(j) Inflation adjustment—In the case of any calendar year after 2013, each amount set forth in this section shall be increased by an amount equal to—

“(1) such amount, multiplied by

“(2) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting “calendar year 2012” for “calendar year 1992” in subparagraph (B) thereof.”

(i)
Floor Stocks Taxes—
(1)
Imposition of tax— On tobacco products manufactured in or imported into the United States which are removed before any tax increase date and held on such date for sale by any person, there is hereby imposed a tax in an amount equal to the excess of—
(A)
the tax which would be imposed under section 5701 of the Internal Revenue Code of 1986 on the article if the article had been removed on such date, over
(B)
the prior tax (if any) imposed under section 5701 of such Code on such article.
(2)
Credit against tax— Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $500. Such credit shall not exceed the amount of taxes imposed by paragraph (1) on such date for which such person is liable.
(3)
Liability for tax and method of payment—
(A)
Liability for tax— A person holding tobacco products on any tax increase date to which any tax imposed by paragraph (1) applies shall be liable for such tax.
(B)
Method of payment— The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.
(C)
Time for payment— The tax imposed by paragraph (1) shall be paid on or before the date that is 120 days after the effective date of the tax rate increase.
(4)
Articles in foreign trade zones— Notwithstanding the Act of June 18, 1934 (commonly known as the Foreign Trade Zone Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other provision of law, any article which is located in a foreign trade zone on any tax increase date shall be subject to the tax imposed by paragraph (1) if—
(A)
internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act, or
(B)
such article is held on such date under the supervision of an officer of the United States Customs and Border Protection of the Department of Homeland Security pursuant to the 2d proviso of such section 3(a).
(5)
Definitions— For purposes of this subsection—
(A)
In general— Any term used in this subsection which is also used in section 5702 of such Code shall have the same meaning as such term has in such section.
(B)
Tax increase date— The term tax increase date means the effective date of any increase in any tobacco product excise tax rate pursuant to the amendments made by this section (other than subsection (g) thereof).
(C)
Secretary— The term Secretary means the Secretary of the Treasury or the Secretary’s delegate.
(6)
Controlled groups— Rules similar to the rules of section 5061(e)(3) of such Code shall apply for purposes of this subsection.
(7)
Other laws applicable— All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. The Secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made.
(j)
Effective Date— The amendments made by this section shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after December 31, 2013.

Sec. 206 Leveraging and coordinating federal resources for improved health

(a)
Health impacts of non-Health legislation—
(1)
In general— Not later than 6 months after the date of enactment of this Act, the National Prevention, Health Promotion and Public Health Council, shall enter into a contract with the Institute of Medicine of the National Academy of Sciences for the conduct of a study to assess the potential health impacts of major non-health related legislation that is likely to be considered by Congress within a year of completion of the study. Such study shall identify the ways in which such legislation involved is likely to impact the health of Americans and shall contain recommendations to Congress on ways to maximize the positive health impacts and minimize the negative health impacts.
(2)
Timing— The timing of the study under paragraph (1) shall be determined in a manner that ensures that the results of the study will be available at least 3 months prior to the consideration of the legislation involved by Congress.
(3)
Guidelines— To the extent practicable, the Council under paragraph (1) shall ensure that the study conducted under this subsection complies with the consensus guidelines on how to carry out a health impact assessment, including stakeholder engagement guidelines, such as the HIA of the Americas Practice Guidelines and guidelines promulgated by the World Health Organization and other consensus bodies.
(4)
Report— Upon completion of the study under this subsection, the Institute of Medicine shall submit to the Council under paragraph (1), and make available to the general public, a report that—
(A)
summarizes the direct, indirect, and cumulative health impacts identified in the assessment; and
(B)
contains recommendations for how to maximize positive health impacts and minimize negative health impacts of the legislation involved.
(5)
Type of legislation— For purposes of this subsection, the term non-health related legislation shall have the meaning given such term by the Council under paragraph (1), and shall include legislation that is likely to have impacts on the health of Americans where such impacts are not likely to be considered by Congress to the extent required by their scope without the conduct of an assessment under this subsection. Examples of major non-health related legislation that could be the subject of the study include reauthorizations of the Moving Ahead for Progress in the 21st Century Act (Public Law 112–141), the Food, Conservation, and Energy Act of 2008 (Public Law 110–246), and the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.).
(b)
Improving health impacts of Federal agency activities—
(1)
In general— The Secretary, in coordination with the National Prevention, Health Promotion and Public Health Council, shall detail employees of the Department of Health and Human Services to policy and program planning offices of other Federal departments and agencies, including the Department of Transportation, the Department of Housing and Urban Development, the Department of Agriculture, the Department of Education, and the Department of the Interior, in order to assist those departments and agencies to consider the impacts of their activities on the health of the populations served and to assist with the integration of health goals into the activities of the departments and agencies, as appropriate.
(2)
Duties— Employees detailed under paragraph (1) shall assist with assessments of the potential impacts of the programs and activities of the department or agency involved on the health and well-being of the populations served, the development of metrics and performance standards that can be incorporated, as appropriate, into the activities, performance measurements, and grant and contract standards of the department or agency, and the development of the report detailed in paragraph (3).
(3)
Reports— Not later than 1 year after the date of enactment of this Act, and annually thereafter, each department and agency with a detailee under this section shall submit to the National Prevention, Health Promotion and Public Health Council, the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives a report detailing the health impacts of the department or agency's activities and any plans to improve those impacts.

Sec. 207 Healthier national parks

(a)
Concessions contracts— Section 403 of the National Park Service Concessions Management Improvement Act of 1998 (16 U.S.C. 5952) is amended—
(1)
in paragraph (4)(A), by adding at the end the following:

“(iv) Measures necessary to ensure the easy and plentiful availability of healthy snacks, beverages, and meals (including meals for children) that reflect the most recent Dietary Guidelines for Americans published under section 301 of the National Nutrition Monitoring and Related Research Act of 1990 (7 U.S.C. 5341).”

(2)
in paragraph (5)(A), by adding at the end the following:

“(v) The responsiveness of the proposal to the objective of supporting the efforts of visitors to the unit of the National Park System to make healthy dietary choices through the easy and plentiful availability of healthy snacks, beverages, and meals (including meals for children) that reflect the most recent Dietary Guidelines for Americans published under section 301 of the National Nutrition Monitoring and Related Research Act of 1990 (7 U.S.C. 5341).”

(b)
Report—
(1)
In general— Not later than 180 days after the date of enactment of this Act, the Secretary of the Interior (acting through the Director of the National Park Service) (referred to in this section as the “Secretary”) shall submit to Congress a report that describes the state of food and beverage offerings in units of the National Park System.
(2)
Components— The report submitted under paragraph (1) shall include—
(A)
an assessment of the nutritional quality of foods offered in units of the National Park System, including the approximate percentage of food and beverage offerings that reflect the most recent Dietary Guidelines for Americans published under section 301 of the National Nutrition Monitoring and Related Research Act of 1990 (7 U.S.C. 5341);
(B)
guidelines for concessioners to ensure the easy and plentiful availability of healthy snacks, beverages, and meals (including meals for children) from National Park Service restaurants, retail food outlets, and other food concessioners that take into account—
(i)
the most recent Dietary Guidelines for Americans published under section 301 of the National Nutrition Monitoring and Related Research Act of 1990 (7 U.S.C. 5341); and
(ii)
the most recent Sustainability Guidelines for Federal Concessions and Vending Operations developed by the Secretary of Health and Human Services and the Administrator of General Services; and
(C)
a plan to ensure that, not later than August 25, 2016, there are adequate offerings of healthy food items from all food concessioners in units of the National Park System.
(c)
Promoting health, recreation, and outdoors—
(1)
In general— The Secretary of Health and Human Services (acting through the Director of the Centers for Disease Control and Prevention) shall coordinate with the Secretary (acting through the Director of the National Park Service), in consultation with the Program Manager of the Rivers, Trails, and Conservation Assistance Program, to advance efforts for the National Park System to enhance opportunities for people to engage in physical activity.
(2)
Action plan— Not later than 1 year after the date of enactment of this Act, the Secretary of Health and Human Services (acting through the Director of the Centers for Disease Control and Prevention), the Secretary (acting through the Director of the National Park Service), and the Program Manager of the Rivers, Trails, and Conservation Assistance Program shall establish a long-range action plan—
(A)
that identifies and coordinates mechanisms to advance—
(i)
public education on the health importance of physical activity and recreation outdoors in nature, including in units of the National Park System; and
(ii)
health, physical activity, and recreation programs that increase the amount of time and the quality of opportunities spent outdoors in nature, including in units of the National Park System; and
(B)
that considers accessibility to units of the National Park System and barriers to participation in outdoor physical activity and recreation opportunities, with an emphasis on access by and barriers for disadvantaged populations, including individuals with disabilities.

B Incentives for a healthier workforce

Sec. 211 Tax credit to employers for costs of implementing wellness programs

(a)
In general— Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

“45S. Wellness program credit

“(a) Allowance of credit

“(1) In general—For purposes of section 38, the wellness program credit determined under this section for any taxable year during the credit period with respect to an employer is an amount equal to 50 percent of the costs paid or incurred by the employer in connection with a qualified wellness program during the taxable year.

“(2) Limitation—The amount of credit allowed under paragraph (1) for any taxable year shall not exceed the sum of—

“(A) the product of $200 and the number of employees of the employer not in excess of 200 employees, plus

“(B) the product of $100 and the number of employees of the employer in excess of 200 employees.

“(b) Qualified wellness program—For purposes of this section—

“(1) Qualified wellness program—The term qualified wellness program means a program which—

“(A) consists of any 3 of the wellness program components described in subsection (c), and

“(B) which is certified by the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, as a qualified wellness program under this section.

“(2) Programs must be consistent with research and best practices

“(A) In general—The Secretary of Health and Human Services shall not certify a program as a qualified wellness program unless the program—

“(i) is consistent with evidence-based research and best practices, as identified by persons with expertise in employer health promotion and wellness programs,

“(ii) includes multiple, evidence-based strategies which are based on the existing and emerging research and careful scientific reviews, including the Guide to Community Preventive Services, the Guide to Clinical Preventive Services, and the National Registry of Evidence-based Programs and Practices, and

“(iii) includes strategies which focus on employee populations with a disproportionate burden of health problems.

“(B) Periodic updating and review—The Secretary of Health and Human Services shall establish procedures for periodic review and recertifications of programs under this subsection. Such procedures shall require revisions of programs if necessary to ensure compliance with the requirements of this section and require updating of the programs to the extent the Secretary, in consultation with the Secretary of the Treasury and the Secretary of Labor, determines necessary to reflect new scientific findings.

“(3) Health literacy—The Secretary of Health and Human Services shall, as part of the certification process, encourage employers to make the programs culturally competent and to meet the health literacy needs of the employees covered by the programs.

“(c) Wellness program components—For purposes of this section, the wellness program components described in this subsection are the following:

“(1) Health awareness component—A health awareness component which provides for the following:

“(A) Health education—The dissemination of health information which addresses the specific needs and health risks of employees.

“(B) Health screenings—The opportunity for periodic screenings for health problems and referrals for appropriate follow up measures.

“(2) Employee engagement component—An employee engagement component which provides for—

“(A) the establishment of a committee to actively engage employees in worksite wellness programs through worksite assessments and program planning, delivery, evaluation, and improvement efforts, and

“(B) the tracking of employee participation.

“(3) Behavioral change component—A behavioral change component which provides for altering employee lifestyles to encourage healthy living through counseling, seminars, on-line programs, or self-help materials which provide technical assistance and problem solving skills. Such component may include programs relating to—

“(A) tobacco use,

“(B) overweight and obesity,

“(C) stress management,

“(D) physical activity,

“(E) nutrition,

“(F) substance abuse,

“(G) depression, and

“(H) mental health promotion (including anxiety).

“(4) Supportive environment component—A supportive environment component which includes the following:

“(A) On-site policies—Policies and services at the worksite which promote a healthy lifestyle, including policies relating to—

“(i) tobacco use at the worksite,

“(ii) the nutrition of food available at the worksite through cafeterias and vending options,

“(iii) minimizing stress and promoting positive mental health in the workplace,

“(iv) where applicable, accessible and attractive stairs,

“(v) alternative transportation and commuting options and facilities, and

“(vi) the encouragement of physical activity before, during, and after work hours.

“(B) Participation incentives

“(i) In general—Qualified incentive benefits for each employee who participates in the health screenings described in paragraph (1)(B) or the behavioral change programs described in paragraph (3).

“(ii) Qualified incentive benefit—For purposes of clause (i), the term qualified incentive benefit means any benefit which is approved by the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor. Such benefit may include an adjustment in health insurance premiums or co-pays.

“(C) Employee input—The opportunity for employees to participate in the management of any qualified wellness program to which this section applies.

“(d) Participation requirement

“(1) In general—No credit shall be allowed under subsection (a) unless the Secretary of Health and Human Services, in consultation with the Secretary of the Treasury and the Secretary of Labor, as a part of any certification described in subsection (b), determine that each wellness program component of the qualified wellness program applies to all qualified employees of the employer. The Secretary of Health and Human Services shall prescribe rules under which an employer shall not be treated as failing to meet the requirements of this subsection merely because the employer provides specialized programs for employees with specific health needs or unusual employment requirements or provides a pilot program to test new wellness strategies.

“(2) Qualified employee—For purposes of paragraph (1), the term qualified employee means an employee who works an average of not less than 25 hours per week during the taxable year.

“(e) Other definitions and special rules—For purposes of this section—

“(1) Employee and employer

“(A) Partners and partnerships—The term employee includes a partner and the term employer includes a partnership.

“(B) Certain rules to apply—Rules similar to the rules of section 52 shall apply.

“(2) Certain costs not included—Costs paid or incurred by an employer for food or health insurance shall not be taken into account under subsection (a).

“(3) No credit where grant awarded—No credit shall be allowable under subsection (a) with respect to any qualified wellness program of any taxpayer (other than an eligible employer described in subsection (f)(2)(A)) who receives a grant provided by the United States, a State, or a political subdivision of a State for use in connection with such program. The Secretary shall prescribe rules providing for the waiver of this paragraph with respect to any grant which does not constitute a significant portion of the funding for the qualified wellness program.

“(4) Credit period

“(A) In general—The term credit period means the period of 10 consecutive taxable years beginning with the taxable year in which the qualified wellness program is first certified under this section.

“(B) Special rule for existing programs—In the case of an employer (or predecessor) which operates a wellness program for its employees on the date of the enactment of this section, subparagraph (A) shall be applied by substituting “3 consecutive taxable years” for “10 consecutive taxable years”. The Secretary shall prescribe rules under which this subsection shall not apply if an employer is required to make substantial modifications in the existing wellness program in order to qualify such program for certification as a qualified wellness program.

“(C) Controlled groups—For purposes of this paragraph, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.

“(f) Portion of credit made refundable

“(1) In general—In the case of an eligible employer of an employee, the aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—

“(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 38(c), or

“(B) the amount by which the aggregate amount of credits allowed by this subpart (determined without regard to this subsection) would increase if the limitation imposed by section 38(c) for any taxable year were increased by the amount of employer payroll taxes imposed on the taxpayer during the calendar year in which the taxable year begins.

“(2) Eligible employer—For purposes of this subsection, the term eligible employer means an employer which is—

“(A) a State or political subdivision thereof, the District of Columbia, a possession of the United States, or an agency or instrumentality of any of the foregoing, or

“(B) any organization described in section 501(c) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code.

“(3) Employer payroll taxes—For purposes of this subsection—

“(A) In general—The term employer payroll taxes means the taxes imposed by—

“(i) section 3111(b), and

“(ii) sections 3211(a) and 3221(a) (determined at a rate equal to the rate under section 3111(b)).

“(B) Special rule—A rule similar to the rule of section 24(d)(2)(C) shall apply for purposes of subparagraph (A).

“(g) Termination—This section shall not apply to any amount paid or incurred after December 31, 2017.”

(b)
Treatment as general business credit— Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking “plus” at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting “, plus”, and by adding at the end the following:

“(37) the wellness program credit determined under section 45S.”

(c)
Denial of double benefit— Section 280C of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(j) Wellness program credit

“(1) In general—No deduction shall be allowed for that portion of the costs paid or incurred for a qualified wellness program (within the meaning of section 45S) allowable as a deduction for the taxable year which is equal to the amount of the credit allowable for the taxable year under section 45S.

“(2) Similar rule where taxpayer capitalizes rather than deducts expenses—If—

“(A) the amount of the credit determined for the taxable year under section 45S, exceeds

“(B) the amount allowable as a deduction for such taxable year for a qualified wellness program,

“(3) Controlled groups—In the case of a corporation which is a member of a controlled group of corporations (within the meaning of section 41(f)(5)) or a trade or business which is treated as being under common control with other trades or business (within the meaning of section 41(f)(1)(B)), this subsection shall be applied under rules prescribed by the Secretary similar to the rules applicable under subparagraphs (A) and (B) of section 41(f)(1).”

(d)
Clerical amendment— The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(e)
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.
(f)
Outreach—
(1)
In general— The Secretary of the Treasury, in conjunction with the Director of the Centers for Disease Control and members of the business community, shall institute an outreach program to inform businesses about the availability of the wellness program credit under section 45S of the Internal Revenue Code of 1986 as well as to educate businesses on how to develop programs according to recognized and promising practices and on how to measure the success of implemented programs.
(2)
Authorization of appropriations— There are authorized to be appropriated such sums as are necessary to carry out the outreach program described in paragraph (1).

Sec. 212 Employer-provided off-premises athletic facilities

(a)
Treatment as fringe benefit— Subparagraph (A) of section 132(j)(4) of the Internal Revenue Code of 1986 is amended to read as follows:

“(A) In general—Gross income shall not include—

“(i) the value of any on-premises athletic facility provided by an employer to its employees, and

“(ii) so much of the fees, dues, or membership expenses paid by an employer to an athletic or fitness facility described in subparagraph (C) on behalf of its employees as does not exceed $900 per employee per year.”

(b)
Athletic facilities described— Paragraph (4) of section 132(j) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(C) Certain athletic or fitness facilities described—For purposes of subparagraph (A)(ii), an athletic or fitness facility described in this subparagraph is a facility—

“(i) which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or is the site of such a program of a State or local government,

“(ii) which is not a private club owned and operated by its members,

“(iii) which does not offer golf, hunting, sailing, or riding facilities,

“(iv) whose health or fitness facility is not incidental to its overall function and purpose, and

“(v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.”

(c)
Exclusion applies to highly compensated employees only If no discrimination— Section 132(j)(1) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “Paragraphs (1) and (2) of subsection (a)” and inserting “Subsections (a)(1), (a)(2), and (j)(4)”, and
(2)
by striking the heading thereof through “apply” and inserting “Certain exclusions apply”.
(d)
Employer deduction for dues to certain athletic facilities—
(1)
In general— Paragraph (3) of section 274(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: “The preceding sentence shall not apply to so much of the fees, dues, or membership expenses paid to athletic or fitness facilities (within the meaning of section 132(j)(4)(C)) as does not exceed $900 per employee per year.”.
(2)
Conforming amendment— The last sentence of section 274(e)(4) of such Code is amended by inserting “the first sentence of” before “subsection (a)(3)”.
(e)
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Sec. 213 Task force for the promotion of breastfeeding in the workplace

(a)
Establishment— The Secretary of Health and Human Services and the Secretary of Labor, or their designees, shall convene a task force for the purpose of promoting breastfeeding among working mothers (referred to in this section as the “Task Force”).
(b)
Membership— The Task Force shall be composed of members who are—
(1)
expert staff from the Department of Labor with expertise in workforce issues;
(2)
expert staff from the Department of Health and Human Services with expertise in the areas of breastfeeding and breastfeeding promotion;
(3)
members of the United States Breastfeeding Committee;
(4)
expert staff from the Department of Agriculture; and
(5)
appointed by the Secretary of Health and Human Services and the Secretary of Labor, including—
(A)
working mothers who have experience in working and breastfeeding; and
(B)
representatives of the human resource departments of both large and small employers that have successfully promoted breastfeeding and breastmilk pumping support at work.
(c)
Period of appointment; vacancies— Members shall be appointed for the life of the Task Force. Any vacancy in the Task Force shall not affect its powers, but shall be filled in the same manner as the original appointment.
(d)
Chair— The Task Force shall be chaired jointly by the Secretary of Health and Human Services and the Secretary of Labor, or their designees.
(e)
Duties of the task force—
(1)
Examination— Consistent with the Surgeon General’s Call to Action to Support Breastfeeding (2011), the Task Force shall examine the following issues:
(A)
The challenges that mothers face with continuing breastfeeding when the mothers return to work after giving birth, including different challenges that mothers of varying socio-economic status and in different professions may face.
(B)
The challenges that employers face in accommodating mothers who seek to continue to breastfeed or to express milk when the mothers re-enter the workforce.
(C)
The benefits that accrue to mothers, babies, and to employers when mothers are able to continue to breastfeed or to express breast milk at work after the mothers have re-entered the workforce.
(D)
Federal and State statutes that may have the effect of reducing breastfeeding and breastfeeding retention rates among working mothers.
(E)
The implementation of the reasonable break time for nursing mothers requirements under section 7(r) of the Fair Labor Standards Act of 1938 (29 U.S.C. 207(r)).
(2)
Reports—
(A)
In general— Not later than 1 year after the date of enactment of this section, the Task Force shall issue a public report with recommendations on the following:
(i)
Steps that can be taken to promote breastfeeding among working mothers and to remove barriers to breastfeeding among working mothers.
(ii)
Potential ways in which the Federal Government can work with employers to promote breastfeeding among working mothers.
(iii)
Areas in which changes to existing Federal, State, or local laws would likely have the effect of making it easier for working mothers to breastfeed or would remove impediments to breastfeeding that currently exist in such laws.
(iv)
Whether or not increased rates of breastfeeding among working mothers would likely have the result of reducing health care costs among such mothers and their children, and, in particular, whether increased rates of breastfeeding would be likely to result in lower Federal expenditures on health care for such mothers and their children.
(v)
Areas in which the Federal Government, through increased efforts by Federal agencies, or changes to existing Federal law, can and should increase the Federal Government's efforts to promote breastfeeding among working mothers.
(B)
Copy to congress— Upon completion of the report described in subparagraph (A), the Task Force shall submit a copy of the report to the Committee on Health, Education, Labor, and Pensions of the Senate, the Committee on Appropriations of the Senate, the Committee on Education and the Workforce of the House of Representatives, and the Committee on Appropriations of the House of Representatives.
(f)
Powers of the task force—
(1)
Hearings— The Task Force may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Task Force considers advisable to carry out this section.
(2)
Information from federal agencies— The Task Force may secure directly from any Federal department or agency such information as the Task Force considers necessary to carry out this section. Upon request of the Chair of the Task Force, the head of such department or agency shall furnish such information to the Task Force.
(3)
Postal services— The Task Force may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government.
(4)
Donations— The Task Force may accept, use, and dispose of donations of services or property.
(g)
Operating expenses— The operating expenses of the Task Force, including travel expenses for members of the Task Force, shall be paid for from the general operating expenses funds of the Secretary of Health and Human Services and the Secretary of Labor.

Sec. 214 Improving healthy eating and active living options in Federal workplaces

(a)
Menu labeling in Federal food establishments—
(1)
In general—
(A)
Executive and Judicial buildings— Section 403(q) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 343(q)) is amended by adding at the end the following:

“(6)

“(A) The requirements of subparagraph (5)(H) shall apply—

“(i) to a restaurant or similar retail food establishment located in a Federal building in the same manner as such subparagraph applies to a restaurant or similar retail food establishment that is part of a chain with 20 or more locations, as described in subparagraph (5)(H)(i); and

“(ii) to a person that operates a vending machine located in a Federal building in the same manner as such subparagraph applies to a person who is engaged in the business of owning or operating 20 or more vending machines, as described in subparagraph (5)(H)(viii).

“(B) In this subparagraph, the term Federal building means a building that is—

“(i) under the control of the Federal agency (as defined in section 102 of title 40, United States Code);

“(ii) owned by the Federal Government; and

“(iii) located in a State, the District of Columbia, Puerto Rico, or a territory or possession of the United States.”

(B)
Applicability— The requirement in the amendment made by paragraph (1) shall apply to restaurants or similar retail food establishments and vending machines located in a Federal building beginning 12 months after the date of enactment of this Act.
(2)
Congressional buildings— The Architect of the Capitol, in coordination with the Committee on Rules and Administration of the Senate and the Committee on House Administration of the House of Representatives, shall establish a program to apply the requirements of section 403(q)(5)(H) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 343(q)(5)(H)) (as amended by paragraph (1)) to—
(A)
food that is served in restaurants or other similar retail food establishments that are located in Congressional buildings and installations;
(B)
food that is sold through vending machines that are operated in Congressional buildings and installations; and
(C)
food that is served to individuals within Congressional buildings and installations pursuant to a contract with a private entity.
(b)
Nutritional standards for food in Federal buildings—
(1)
Executive and Judicial buildings— Subchapter V of chapter 5 of subtitle I of title 40, United States Code, is amended by adding at the end the following:

“594. Nutritional standards for food in Federal buildings

“(a) In general—Not later than 1 year after the date of enactment of this section, the Administrator of General Services, in consultation with the Secretary of Health and Human Services, shall establish, by regulation, nutritional standards for foods and beverages purchased, served, and sold through Federal buildings and on Federal property (including food products provided by contractors or vending machines). Such standards shall reflect the most recent Dietary Guidelines for Americans.

“(b) Considerations—In developing the nutritional standards under subsection (a), the Administrator shall consider the following:

“(1) Recommendations for nutrition standards for foods, beverages, or meals made by authoritative scientific organizations.

“(2) Both positive and negative contributions of nutrients, ingredients, and foods to diets (including calories or portion size, saturated fat, trans fat, sodium, added sugars, and the presence of fruits, vegetables, whole grains, and nutrients of concern in Americans’ diets).

“(3) Adaptations of the standards for different venues, such as childcare, correctional facilities, government meetings, or other settings with unique populations or circumstances.

“(c) Periodic review—Not later than 5 years after the date of enactment of this section, and every 5 years thereafter, the Secretary, shall review, and if necessary, revise and update the nutrition standards developed under subsection (a) to reflect advancements in nutrition science, dietary data, and new product availability.

“(d) Use of amounts—Amounts appropriated to an executive agency for installation, repair, and maintenance, generally, may be used to achieve compliance with the regulations promulgated pursuant to this section.

“(e) Liability—Nothing in this section increases or enlarges the tort liability of the Federal Government for any injury to an individual or damage to property.”

(2)
Congressional buildings—
(A)
In general— Not later than 1 year after the date of enactment of this Act, the Architect of the Capitol, in coordination with the Committee on Rules and Administration of the Senate and the Committee on House Administration of the House of Representatives shall adopt nutritional standards for food and beverage products purchased, served, or sold through Congressional buildings and properties (including food products provided by contractors and vending machines). Such standards shall reflect the most recent Dietary Guidelines for Americans.
(B)
Considerations— In developing the nutritional standards under subparagraph (A), the Architect shall consider the following:
(i)
Recommendations for nutrition standards for foods, beverages, or meals made by authoritative scientific organizations.
(ii)
Both positive and negative contributions of nutrients, ingredients, and foods to diets (including calories or portion size, saturated fat, trans fat, sodium, added sugars, and the presence of fruits, vegetables, whole grains, and nutrients of concern in Americans’ diets).
(C)
Periodic review— Not later than 5 years after the date of enactment of this Act, and every 5 years thereafter, the Architect, shall review, and if necessary, revise and update the nutrition standards developed under subparagraph (A) to reflect advancements in nutrition science, dietary data, and new product availability.
(c)
Encouragement of use of stairs—
(1)
Executive and Judicial buildings— Subchapter V of chapter 5 of subtitle I of title 40, United States Code, as amended by subsection (b), is further amended by adding at the end the following:

“595. Encouragement of use of stairs

“(a) In general—In the design of new or substantively remodeled Federal buildings, each Federal agency shall consider including building features that ensure stairs are accessible and attractive. In new and existing buildings, each Federal agency shall install point-of-decision prompts encouraging individuals to use stairs wherever practicable at each relevant building and installation that is—

“(1) under the control of the Federal agency;

“(2) owned by the Federal Government; and

“(3) located in a State, the District of Columbia, Puerto Rico, or a territory or possession of the United States.

“(b) Reimbursement—Subsection (a) may be carried out by—

“(1) reimbursement to a State or political subdivision of a State, the District of Columbia, Puerto Rico, or a territory or possession of the United States; or

“(2) grants or contracts.

“(c) Regulations—Subsection (a) shall be carried out in accordance with such regulations as the Administrator of General Services may promulgate, with the approval of the Director of the Office of Management and Budget.

“(d) Use of amounts—Amounts appropriated to a Federal agency for installation, repair, and maintenance, generally, shall be available to carry out this section.

“(e) Liability—Nothing in this section increases or enlarges the tort liability of the Federal Government for any injury to an individual or damage to property.”

(2)
Congressional buildings— The Architect of the Capitol shall implement a program to install point-of-decision prompts encouraging individuals to use stairs wherever practicable in Congressional buildings and installations in the same manner as established under section 595 of title 40, United States Code (as added by paragraph (1)).
(d)
Accommodations for bicycle commuters—
(1)
Executive and Judicial Federal buildings— Subchapter V of chapter 5 of subtitle I of title 40, United States Code, as amended by subsection (c), is further amended by adding at the end the following:

“596. Accommodations for bicycle commuters

“(a) In general—Each Federal agency shall install and maintain a bicycle storage area and equipment (such as a bicycle rack) and a shower for bicycle commuters at each relevant parking structure that is—

“(1) under the control of the Federal agency;

“(2) owned by the Federal Government; and

“(3) located in a State, the District of Columbia, Puerto Rico, or a territory or possession of the United States.

“(b) Reimbursement—Subsection (a) may be carried out by—

“(1) reimbursement to a State or political subdivision of a State, the District of Columbia, Puerto Rico, or a territory or possession of the United States; or

“(2) grants or contracts.

“(c) Regulations—Subsection (a) shall be carried out in accordance with such regulations as the Administrator of General Services may promulgate, with the approval of the Director of the Office of Management and Budget.

“(d) Use of amounts—Amounts appropriated to a Federal agency for installation, repair, and maintenance, generally, shall be available to carry out this section.

“(e) Liability—Nothing in this section increases or enlarges the tort liability of the Federal Government for any injury to an individual or damage to property.”

(2)
Congressional buildings— The Architect of the Capitol, in coordination with the Sergeant at Arms and Doorkeeper of the Senate, the Sergeant at Arms of the House of Representatives, and the United States Capitol Police, shall implement, within their respective jurisdictions, a program to make accommodations for bicycle commuters on the United States Capitol complex in the same manner as established under section 596 of title 40, United States Code (as added by paragraph (1)).