From: Kelly Pierce 
Subject: ticket to work proposal introduced
      appropriateness of national implementation of such a program. Such
      projects shall identify reductions in Federal expenditures that may
      result from the permanent implementation of such a program.
 
          (2) Scope and scale and matters to be determined.--
 
              (A) In general.--The demonstration projects developed under
          paragraph (1) shall be of sufficient duration, shall be of 
sufficient
          scope, and shall be carried out on a wide enough scale to permit a
          thorough evaluation of the project to determine--
 
                  (i) the effects, if any, of induced entry and reduced exit,
 
                  (ii) the extent, if any, to which the project being tested 
is
              affected by whether it is in operation in a locality within an
              area under the administration of the Ticket to Work and Self-
              Sufficiency Program, and
 
                  (iii) the savings that accrue to the Trust Funds under the
              project being tested.
 
          The Commissioner shall take into account advice provided by the
          Ticket to Work and Self-Sufficiency Advisory Panel pursuant to
          subsection (e)(2)(C).
 
              (B) Additional matters.--The Commissioner shall also determine
          with respect to each project--
 
                  (i) the annual cost (including net cost) of the project and
              the annual cost (including net cost) that would have been
              incurred in the absence of the project,
 
                  (ii) the determinants of return to work, including the
              characteristics of the beneficiaries who participate in the
              project, and
 
                  (iii) the employment outcomes, including wages, 
ccupations,
              benefits, and hours worked, of beneficiaries who return to work
              as a result of participation in the project.
 
          (3) Waivers.--The Commissioner may waive compliance with the 
enefit
      requirements of title II of the Social Security Act, and the Secretary 
of
      Health and Human Services may waive compliance with the benefit
      requirements of title XVIII of such Act, in so far as is necessary for 

      thorough evaluation of the alternative methods under consideration. No
      such experiment or project shall be actually placed in operation unless
      at least 90 days prior thereto a written report, prepared for purposes 
of
      notification and information only and containing a full and complete
      description thereof, has been transmitted by the Commissioner to the
      Committee on Ways and Means of the House of Representatives and to the
      Committee on Finance of the Senate. Periodic reports on the progress of
      such experiments and projects shall be submitted by the Commissioner to
      such committees. When appropriate, such reports shall include detailed
      recommendations for changes in administration or law, or both, to carry
      out the objectives stated in paragraph (1).
 
          (4) Interim reports.--On or before June 9 in 2000 and each of the
      succeeding years thereafter, the Commissioner shall submit to the
      Congress an interim report on the progress of the experiments and
      demonstration projects carried out under this subsection together with
      any related data and materials which the Commissioner may consider
      appropriate.
 
          (5) Final report.--The Commissioner shall submit to the Congress a
      final report with respect to all experiments and demonstration projects
      carried out under this section no later than one year after their
      completion.
 
          (6) Expenditures.--Expenditures made for demonstration projects 
under
      this subsection shall be made from the Federal Disability Insurance 
Trust
      Fund and the Federal Old-Age and Survivors Insurance Trust Fund, as
      determined appropriate by the Commissioner, and from the Federal 
Hospital
      Insurance Trust Fund and the Federal Supplementary Medical Insurance
      Trust Fund, as determined appropriate by the Secretary of Health and
      Human Services, to the extent provided in advance in appropriation 
s.
  SEC. 3. EXTENDING MEDICARE COVERAGE FOR OASDI DISABILITY BENEFIT RECIPIENTS
      WHO ARE USING TICKETS TO WORK AND SELF-SUFFICIENCY.
 
      (a) In General.--The next to last sentence of section 226(b) of the
  Social Security Act (42 U.S.C. 426) is amended--
 
          (1) by striking "throughout all of which" and inserting "throughout
      the first 24 months of which", and
 
          (2) by inserting after "but not in excess of 24 such months" the
      following: "(plus 24 additional such months in the case of an 
ndividual
      who the Commissioner determines is using a ticket to work and self-
      sufficiency issued under section 1147, but only for additional months
      that occur in the 7-year period beginning on the date of the enactment 
of
      the Ticket to Work and Self-Sufficiency Act of 1998)".
 
      (b) Report.--Not later than 6 months prior to the end of the 7-year
  period beginning on the date of the enactment of this Act, the Secretary of
  Health and Human Services and the Commissioner of Social Security shall
  submit in writing to each House of the Congress their recommendations for
  further legislative action with respect to the amendments made by 
ubsection
  (a), taking into account experience derived from efforts to achieve full
  implementation of the Ticket to Work and Self Sufficiency Program under
  section 1147 of the Social Security Act.
  SEC. 4. CREDIT FOR IMPAIRMENT-RELATED WORK EXPENSES OF HANDICAPPED
      INDIVIDUALS.
 
      (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of 
the
  Internal Revenue Code of 1986 (relating to nonrefundable personal credits) 
is
  amended by inserting after section 25A the following new section:
 
 
  "SEC. 25B. IMPAIRMENT-RELATED WORK EXPENSES OF HANDICAPPED INDIVIDUALS.
 
      "(a) Allowance of Credit.--In the case of a handicapped individual, 
there
  shall be allowed as a credit against the tax imposed by this chapter for 
he
  taxable year an amount equal to 50 percent of the impairment-related work
  expenses which are paid or incurred by the taxpayer during the taxable 
ear.
 
      "(b) Maximum Credit.--The credit allowed by subsection (a) with respect
  to the expenses of each handicapped individual shall not exceed $5,000 for
  the taxable year.
 
      "(c) Definitions.--For purposes of this section--
 
          "(1) Handicapped individual.--The term 'handicapped individual' has
      the meaning given such term by section 190(b)(3).
 
          "(2) Impairment-related work expenses.--The term 
impairment-related
      work expenses' means expenses--
 
              "(A) of a handicapped individual for attendant care services at
          the individual's place of employment and other expenses in 
connection
          with such place of employment which are necessary for such 
individual
          to be able to work, and
 
              "(B) with respect to which a deduction is allowable under 
section
          162 (determined without regard to this section).
 
      "(d) Special Rules.--
 
          "(1) Denial of double benefit.--The amount of impairment-related 
work
      expenses which is allowable as a deduction under section 162 
determined
      without regard to this paragraph) for the taxable year shall be reduced
      by the amount of credit allowed under this section for such year.
 
          "(2) Election to have section not apply.--No credit shall be 
llowed
      under subsection (a) for the taxable year if the taxpayer elects to not
      have this section apply for such year."
 
      (b) Clerical Amendment.--The table of sections for such subpart A is
  amended by inserting after the item relating to section 25A the following 
new
  item:
 
 
              "Sec. 25B. Impairment-related work expenses of handicapped
                              individuals."
 
      (c) Effective Date.--The amendments made by this section shall apply to
  taxable years beginning after December 31, 1997.
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End of Document
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